The document discusses the Northern Bedford County School District's proposed 2012/13 general fund budget, including revenues, expenditures, capital projects, food service plans, technology initiatives, and other budget details. It also outlines long-term financial issues like rising pension costs and decreasing fund balances if expenditures continue to exceed revenues. The proposed budget faces a $890,668 deficit that would decrease available funds, though no tax increase is currently planned.
1. Northern Bedford County
School District 2012/13
General Fund Budget
Tuesday, March 27, 2012
2012/13 Budget – Teri Biddle
Food Service – Jennie Miller, Food Service Director
Technology – Bonnie Dilling, Technology Integrator and Larry Williams, Technology
Maintenance – Kelly Sparks, Maintenance Supervisor
Special Education – Dawn Fetsko, Special Education Supervisor
Elementary – Carol Louden, Elementary Principal
Middle/High School – Trevor Replogle, Middle School Principal and David Burkett, High
School Principal
Curriculum & Instruction – Wayne Sherlock, Supervisor of Curriculum and Instruction
2012/13 Budget Conclusion – Scott King, Superintendent
2. State Subsidies
• Governor Corbett’s restructure of school subsidy for 2012/13
wraps Basic Ed Subsidy, Transportation, and Social Security into
one Block grant called the Student Achievement & Education
Block Grant (SAEBG).
• Basic Education Subsidy will remain level funded from the
previous year.
• With Social Security and Transportation wrapped into the
SAEBG its is assumed by some that going forward these
amounts will be locked in with no increases from year to year
Basic Social Security Transportation Non Public Total
Education Transportation
$5,575,978 $301,546 $764,244 $6,279 $6,648,047
2
Northern Bedford County School District
2011/12 General Fund Budget
3. Long Term Issues to Keep in Mind
• PSERS
• Health Insurance
• Debt Service or Capital Improvement Plan
• Fuel and Utility Costs
3
4. PSERS Contribution Projections
Fiscal Year Employer Percentage Change Object 230
Contribution Rate Projections by Year
2010/11 5.64% $342,084
2011/12 8.65% 53% increase $523,389
2012/13 12.19% 41% increase $737,978
2013/14 16.69% 37% increase
2014/15 21.18% 27% increase
It will increase until 2024 at a top rate of 27.05% and not go below 25% until after
2036. This assumes an 8% return of investment on PSERS funds plus all the other
changes that go in effect July 1, 2011 with new employees and the T-E and T-F tiers.
4
5. 2012/13 General Fund Budget … At A Glance
Revenues Expenditures
6000-Local $3,519,939 1000-Instruction $7,880,444
7000-State $8,197,625 2000-Support $4,108,361
8000-Federal $ 390,278 3000-Operation of Non-Instructional Services
$ 288,534
4000-Facilities, Acquisition, Improvement
$ 48,720
5000-Other Expenditures and Financing
$ 700,971
Total $12,107,842 Total $12,998,510 5
6. Difference between Revenue and Expenditure is the
Increase/Decrease to Fund Balance
Effect to Fund Balance
2012/13 Budgeted Revenues $12,107,842
2012/13 Budgeted Expenditures $12,998,510
Decrease to Fund Balance $ 890,668
6
7. Fund Balance
Fund Balance Year Unaudited Fund Projected Fund
Ending Balance Year Ending Balance Year Ending
June 30, 2011 June 30, 2011 June 30, 2012
Beginning Balance $2,940,635 $2,806,169 $2,309,077
Deficit of -$134,466 -$497,092 -$890,668
Expenditures over
Revenues
General Fund $2,806,169 $2,309,077 $1,418,409
Balance
Ending Capital $1,251,297 $1,196,545 $1,111,545
Reserve
Overall Assets $4,057,466 $3,505,622 $2,529,954
7
Percentage Change 15.7% 35% Decrease
Decrease
8. Capital Reserve – 2011/12 Activity
Capital Reserve Balance
Capital Reserve Balance 2011/12 $ 1,251,297
LR Roofing – Completion of Vo Tech Roof $ 2,450
Architect Fees – Elementary Windows $ 7,787
Lawruk – Elementary Windows $ 27,300
Keller Engineers $ 17,288
Interest $ 73.24
Undesignated Balance $ 1,196,545
Capital Reserve – 2012/13 Activity
Capital Reserve Balance
Track Re-Surfacing $85,000
8
9. Potential 2012/13 Capital Reserve Projects
• Panther Paradise Options
• Band Aid Fix – Place ¾” deck board over existing and sealing $7,500
• Start Ripping and Replacing structural boards with wood and sealing
$10,000
• Long term replace wood framework and change to a deck composite
material board $25,000
• Elementary Windows Sealant if needed after further testing –
$15,000
9
10. Local Revenues
2011/12 2011/12 Increase in 2011/12 2011/12
Assessed Assessed Assessed Projected Real Projected Real
Values as of Values as of Values Estate with no Estate with Act 1
June 2010 March 2012 (Column C) Tax Increase Tax Increase
(Column A) (Column B) (Column D) (Column E)
B/1000*9.910 * B/1000*10.158*
94% Collection 94% Collection
Rate Rate
$272,105,330 $273,239,970 $1,134,640 $2,707,945** $2,775,643
Value per mill = $273,239
Tax Increase to the Index limit This budget Tax increase would allow $63,697 to
was built be raised. This is the first the
9.9105 * 2.5% = 10.1583 with the assessed values have increased since
assumption before the re-assessment. Previous
of no tax tax increases have made up for loss
increase. in assessed values
10
**General Fund Budget line item 6111 but it backs out the anticipated
Homestead/Farmstead Revenue of $324,389
11. Local Revenue
Local Revenue Amount
Real Estate at 94% collection $2,403,019
PURTA $4,000
Payments in Lieu of Current Tax $13,000
Per Capita $44,420
Flat Tax (possible Act 32 implications) $29,500
Real Estate Transfer $35,000
Local Services $18,000
Delinquent Real Estate $135,000
Delinquent Per Capita $2,000
Earned Income $500,000
Amusement $12,000
Interest $11,000
Facility Rental $8,000
Miscellaneous $50,000
11
After School Grant and IDEIA $232,000
Tuition from other LEA’S $23,000
Total Local Revenues $3,519,939
12. State Revenues
State Revenue Amount
Basic Education Subsidy $5,575,978
Charter School Reimbursement $0
Tuition – Orphans $50,000
Vocational Ed Subsidy $105,598
Special Education Subsidy $604,975
Transportation Subsidy $764,244
Health Services $21,000
Homestead Farmstead $324,284
PA Accountability Grant $0
State Share of SS/Medicare $301,546
State Share of Retirement $450,000
Total State Revenues $8,197,625 12
14. Breakdown of Revenues
Revenues
6000-Local $3,519,939
7000-State $8,197,625
3/28/2012
8000-Federal $ 390,278
Northern Bedford County School
District 2011/12 General Fund Budget
Total $12,107,842
Local
State
Federal
14
15. Expenditure by Major Object
2012/13 Budget
100 Personnel and Salaries $5,998,995.87
200 Personnel Services - Employee Benefits $3,340,729.87
300 Purchased Professional Technical Services $373,399.98
400 Purchased Property Services $206,022.00
500 Other Purchased Services $1,642,732.41
600 Supplies $521,210.37
700 Property $181,661.20
800 Other Objects $743,758.26
Total $12,998,509.96
15
17. 2012/13 Expenditures
2012/13 Budget
100 Personnel and Salaries
200 Personnel Services - Employee
Benefits
300 Purchased Professional Technical
Services
400 Purchased Property Services
500 Other Purchased Services
600 Supplies
700 Property
800 Other Objects
800 Total
17
18. NBC Food Service –
Free/Reduced Percentages
Based on Total Enrollment
High School Elementary District Wide
Enrollment 578 510 1088
Free/Reduced 36.33% 48.63% 42.48%
Percentage
18
19. Equity in School Lunch Pricing
• Effective July 1, 2011, section 205 of the Healthy, Hunger-Free
Kids Act of 2010 requires school food authorities (SFAs)
participating in the National School Lunch program to provide
the same level of support for lunches served to students who
are not eligible for free or reduced price lunches as they are
for lunches served to students for free lunches. The Act
directs SFA’s to:
• Compare the average price charged for lunches to students not
eligible for free or reduced price lunches to the difference
between the higher Federal reimbursement provided for free
lunches and the lower Federal reimbursement provided for paid
lunches
• If the average paid lunch price is less than the difference, the SFA
must either gradually adjust average prices or provide non-
Federal funding to cover the difference 19
20. What does that mean to NBC
lunch prices?
Elementary Middle/High
A) Federal Reimbursement for Free $2.77 $2.77
Meals
B) Federal Reimbursement for Paid $.26 $.26
Meals
C) Equitable Meal Price Target (B-A) $2.51 $2.51
Current Meal Price -$1.70 -$1.80
Amount of increase to reach $.81 $.71
Equitable Meal Price
Minimum that we have to do for $.05 $.05
2012/13 to comply
Recommended Meal Price for $1.75 $1.85
2012/13 20
21. New Nutrition Standards for
2012/13
• USDA’s new nutrition standards for school meals will require
us to offer more fruits and vegetables, more whole grain-rich
foods, only fat free flavored/unflavored milk and 1%
unflavored milk. There are also weekly requirements for
serving different sub groups of vegetables. For example, we
will be serving weekly a dark green vegetable (broccoli,
spinach, romaine), a red/orange vegetable (red pepper,
carrots, sweet potato), beans/peas(legumes), and a starch
vegetable. Having this variety will involve more money, due to
more expensive produce choices. We will also be required to
reduce sodium levels, saturated fat and trans fat in meals and
also meet the nutritional needs of school children within their
calorie requirements. I will be attending trainings this spring 21
on implementing all these changes.
22. Priority Listing of Needs for
Food Service
• Combi oven ($18,000) and steam kettle ($17,000) at
Elementary – Total $35,000
• Dishwasher for elementary – currently 25 years old – along
with the other food service equipment. Approximate cost
$16,000
• Dishwasher for high school – used much harder due to
banquets and serving more meals -- $16,000
• Side by side refrigerator for High School – $7,000
• Cold storage for serving line - $3,600
• Toaster for high school - $1,800
• These items are in need of upgrade but are not in the current
budget plan. 22
23. Other Issues pertaining to Food
Service
• If a plancon portion of the building project is not pursued, we
would still like to try and address space issues by possibly
re-organizing the current dry good storage within some of the
custodial laundry room area. We need to maximize the
kitchen area for worker safety reasons.
23
24. 1:1 Initiative – Grades 9-12
• 2012/2013
• Grade 9 students – purchase new netbooks
• Grade 10 students - netbooks from seniors graduating in 2012
• Grade 11 students continue with netbooks from 2011/2012
• Grade 12 students - netbooks from carts received from EETT funding
in 2010/2011
24
Northern Bedford County School District 2011/12
General Fund Budget
25. 1:1 Initiative Update
• Positives • Negatives
• Students are submitting more • Minor issues with
through shared files or email keyboards and failed
to the teacher screens in Aug/Sept.
• Increased communication • Few operating system
between students & teachers errors
(google docs, email, moodle) • Replaced 12% of the
• Students/teachers have screens due to damage
increased technology use • Changing netbook brand
(general note taking, class for next year for
assignments, online research) increased level of
durability
• Decrease in printing costs 25
26. District Benefits from 1:1
• 2011/2012 - Approximate Savings
• Grs. K-2 received a laptop cart for classroom use
• 2012/2013 - Approximate Savings
• MS classroom receives an updated cart (approx. savings $25,000)
• HS Lab does not need replaced (approx. savings $25,000)
• Tech. bldg. does not need a classroom cart (approx. savings $15,000)
• 2013/2014 & each year after- Approximate Savings
• MS classrooms receive 3 netbook carts
26
27. One-To-One Rotation Chart
2011- 2012- 2013- 2014- 2015- 2016- 2017- 2018- 2019-
Grade Level 2012 2013 2014 2015 2016 2017 2018 2019 2020
EETT
B A B C D E F G
12 carts
11 A B C D E F G H
10 A B C D E F G H I
9 C D E F G H I J
Series A – Purchased for grade 10 in 2011/2012; in year 2014/2015 moves to a MS classroom
Series B – Purchased for grade 12 in 2011/2012; in year 2015/2016 moves to a MS classroom
Series C – Purchased in year 2012/2013; used continually through year 2016/2017
Yellow = purchase year; Red = final year by students before relocating back into the district
27
28. One-to-One Purchases
Cost of Rotation Schedule Each Year
Grade Level 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017
EETT carts
12
11
10
$ 35,000.00 $ 35,000.00 $ 35,000.00 $ 35,000.00 $ 35,000.00
9
Starting in 2012-2013, purchase approximately 100 each year;
After year 4 the equipment could be reallocated in the district.
Total cost/year $ 35,000.00 $ 35,000.00 $ 35,000.00 $ 35,000.00 $ 35,000.00 $175,000
28
29. Bring Your Own Device (BYOD)
• Students bring their own laptop/tablet/or netbook
• District policies will be created/implemented
• Must have signed parent permission
• Equipment will still connect to our wireless networks and operate
under our firewall/web blocker
• Specific software will not be installed on student machines
• District staff will not repair or maintain any personal equipment
• Reduces the amount of netbooks purchased by the district
29
30. NBCSD Virtual Academy
• NBCSD Virtual Academy live in 2013-2014 for 9-12 courses
• HS teachers design online courses during 2012-2013
• MS teachers design courses in 2013-2014 for availability in 2014-2015
• MS/HS teachers will receive in house training for design of online courses
• Purpose
• Alternative Education students
• Homebound/Extended Absences
• Potentially to prevent future students leaving
• Potentially bring back some current cyber students
• Hardware/equipment needs
• Server – a new server to house the courses will be purchased 30
• Will also be used for email as current server is becoming full
• Wireless access points will be increased around the district
31. Virtualization
• Implementing Hyper-V or VMware server
virtualization will allow us to consolidate some old
servers
• Saves power and space
• Gives us more fault tolerance
• Allows us to bring up more/new servers quicker.
31
32. Maintenance
• Elementary Hot Water Boiler $8,000
• Fire box is cracked and has needed a lot of repair of the last 2 years. Supplies hot
water for the entire school during non heating season and supplies the kitchen with
hot water.
• Skid Loader $20,000
• Currently maintenance staff utilizes the agriculture department’s skid loader. With
the renovation of the bio mass boiler, we will need our own equipment. This would
also be used for snow removal. We will seek grant money for this and additional
equipment purchases related to the bio mass boiler
• Boost Scrubber $11,000
• This machine will save many man hours and chemicals during the school year and
especially during summer cleaning, one man can scrub a complete room in 10
minutes and be ready for wax in that same hour. This machine will be used mainly at
the high school especially during cleanup of all special events that cause overtime to
be necessary for cleanup and will be used before gym events also. We do not have
any auto scrubbing machines at the high school and all floors are hand mopped.
• Bathroom Stalls - $10,000
• The stall in the boys room of the vo-tech is original and in very bad shape. The two
boys stalls in Kindergarten have been worked on before and patched and are rusting
through. The same with the male stalls in the main bathrooms of the elementary. 32
34. Athletic Budget
• Reduction in expenditures by 17.1%
• No increase in Coaching or Athletic Director Salaries for the 2nd
Consecutive Year
• See attached 2011/12 Analysis of Athletic Expenditures
• Planning reduction of 40% savings in General Fund Transportation
costs due to scheduling changes for the second consecutive year
34
35. Athletic
• Athletics is unique in that lessons can be learned on the athletic fields that
cannot be simulated during the school day. Teamwork, dedication, loyalty,
discipline and working toward a common goal are some of these lessons.
Athletics is truly an extension of the Classroom.
• We have the top participation rate (60%) of male students in District 5 for
the second consecutive year. Our girls rate of students participating in an
athletic program (52%) is also, again, in the top five in District 5.
• The Athletic budget is down 17.1% from last years budget.
• There are some new sources of revenue. Signage at the stadium and the
Invitational Track Meet have been added to our revenue sources and will
hopefully increase some each year.
• Transportation costs, which are NOT reflected in the athletic budget, but
rather in the general budget are the most significant cuts in the budget
that are a direct result of athletics.
• Boys Basketball will get their away set of uniforms (Home last year) in this
budget and JH Softball game pants and Boys Track are the other new
uniforms that are due via the uniform cycle. All other uniform numbers
reflect replacements that are typical in certain sports. 35
36. Athletic
• In 2011/12 we began combining transportation runs as much
as possible. With 2011/12 actual invoices in for Fall and most
of the Winter sports, we have seen a 33% reduction in this
cost so far. We plan on continuing this for 2012/13.
36
37. Area of Budget Savings – Special
Education
• IEP Writer—Web-based special education program $4600
• Budgeted expenditures requested from Special Education
teachers $2805
• Affects of Co-Teaching continue to save the district each year
and it continues to provide educational improvement and
value to our program
• Cuts to budget
• $750 Parent Institute
• $600 allocated funds for 504 service agreements and trainings
37
38. 2012-13 Elementary Budget Reduction
Department Requested Reduction
Grade 3 $1,228.40
Grade 4 $250.00
Grade 5 $200.00
Science $3,043.35
Guidance $1,800.00
Elementary Office $3,050.95
Grand Total $9,572.70
38
39. Area of Budget Savings –
Elementary
• Supplies budget – currently being reviewed to reduce it to
$75/teacher
• Eliminate Student Planners/Agendas for $1150.95
• Reduce PK/Kindergarten Registration Costs to $200
• Reduce Principal Day funds to $100
• Reduce Student Assemblies’ Cost to $500
• Reduce Principal Conference fund to $500
• Eliminate Harcourt Math Practice Books for $1228.40
• Eliminate 4th Grade Barn Owl Pellets for $250
• Eliminate Guidance Counselor PSCA conference for $600
• Eliminate Olweus Team conference for $200
• Eliminate Olweus annual kick-off assembly Pk-5th grades for 39
$1000
41. 2012-13 Middle/High School Budget
Reduction
Department Requested Reduction
CTE (Hort/Ag/Auto/BCO/FCS/Business/Tech. Ed.) $13,422.97
Band/Chorus/Music/Art $17,324.33
Social Studies $26,254.74
Science $3,043.35
English $2,757.87
Math $111.90
Phys. Ed./Health $660.96
Guidance $467.00
Nurse $2,154.40
MS Office $2,500.00
Total $68,697.52
Athletic Department $6,153.43 41
MS/HS Grand Total $74,850.95
42. Curriculum & Instruction
• School Calendar ($15,000):
Greatly reduced the need for summer
curriculum work (NBCVA, CTE, and
Elementary/MS Reading Curriculum)
Eliminated the need for Data Retreat
• Eliminated line items for teacher/curriculum
conferences ($4,750)
42
43. What are the major factors contributing
to the budget deficit?
• Projected Salary Increases for 2012/13
• Projected medical insurance premium increase
for 2012/13
• Increased retirement costs for 2012/13
• Increased debt service payments for 2012/13
• Loss of Accountability Block Grant for 2012/13
• Base Subsidy formula at 2008/09 levels
43
45. Staffing Trends
School Year Professional Support Total
2005/06 102 44 146
2006/07 103 43 146
2007/08 99 50 149
2008/09 103 48 151
2009/10 102 46 148
2010/11 102 44 146
2011/12 100 45 145
45
46. NBC’s Concentric Circle Model
#1 – Teacher and Students in
Classroom (Teacher Salary
Benefits & Buildings)
#2 – School Based Instructional
Support (Principals, Guidance,
Librarians)
#3 – School Based Operations Support
(Nurses, Clerical, Custodians,
Cafeteria, Paraprofessionals)
#4 – District Level Instructional
Support (Curriculum Director, Special
Education Director, Psychologist)
#5 – District Level Operations
Support – (Business
Office, Physical
Plant, Transportation)
#6 – Other District Programs
(Athletics, Music, Extra 46
Curricular)
47. Additional Budgetary Analysis
• Look at concentric circle model
• Determine what is required to be offered with Chapter 4
• Evaluate what is offered that is not required
• Look at Enrollment Numbers
• Determine the cost of the position or program
• Decide whether to demote, furlough or retain positions
• Professional /Non-professional positions
47
48. Budgeted Versus Actual Deficit
Total Affect to Fund
Total Revenues Expenditures Balance
2011/12
PROJECTED $11,893,337.18 $12,390,429.36 -$497,092.18
2011/12 BUDGET $11,121,314.54 $12,048,811.05 -$927,496.51
2010/11 ACTUAL 12,553,027.58 12,687,495.00 -134,467.42
2010/11 Budget 12,221,629.00 12,810,492.00 -588,863.00
2009/10 Actual 11,956,533.28 11,769,236.53 187,296.75
2009/10 Budget 12,192,388.00 12,514,627.00 -322,239.00
2008/09 Actual 11,675,219.00 11,581,718.00 93,501.00
2008/09 Budget 11,435,068.00 11,993,881.00 -558,813.00
48
2007/08 Actual 11,175,497.73 11,114,644.87 60,852.86
2007/08 Budget 11,130,206.00 11,622,942.00 -492,736.00
