Greater Johnstown School District Budget and Finance Committee 2/11/16 5/30/2018

Budget Committee Meetings Overview  1) Overview - Forecast, model, timeline, procedures, etc.  2) Revenue- sources, fixed, controllable  3) Staffing and salary schedules  4) Expenditures - non salary related, materials and resources, technology, etc.  5) Proposal Final Budget  6) Final Budget 5/30/2018

Local Real Estate Tax Other Taxes (Per Capita, Occupation, Business Privilege, Earned Income, Real Estate Transfer Tax, Mercantile, Delinquent Taxes) IDEA funds Other (Gate Receipts, Local Grants, Tuition, Interest) 5/30/2018

Real Estate Tax Represents 65% of Local Revenue Determined by taxable assessed value multiplied by milage rate For example – In Johnstown your property is assessed at $20,000 at 46.8 mils equals $936 to the District, less Homestead exclusion (gaming money) 5 municipalities City of Johnstown Geistown Lower Yoder West Taylor Stoneycreek 5/30/2018

History of Real Estate Tax   2009 / 2010 2010 / 2011 2011 / 2012 2012 / 2013 2013 / 2014 2014 / 2015 2015 / 2016 2015/ 2016 Locality / Borough Assessed Value City 135,020,470 135,371,560 135,089,200 133,840,370 132,387,640 130,589,250 129,172,070.00 171,690,050.00 West Taylor 5,764,740 5,757,380 5,768,070 5,829,000 5,907,930 5,922,180 5,922,680.00 5,924,200.00 Stoneycreek 23,969,090 24,099,650 24,087,060 24,080,820 24,004,590 23,999,780 24,063,430.00 Lower Yoder 28,057,610 27,997,250 28,315,840 28,373,020 28,302,550 28,259,420 28,287,480.00 28,287,240.00 Geistown 3,025,860 3,023,060 3,040,070 3,044,310 3,029,420 3,218,120 3,155,090.00 Total 195,837,770 196,248,900 196,300,240 195,167,520 193,632,130 191,988,750 190,600,750 233,120,010 Milage 4.680% Total Tax 9,165,208 9,184,449 9,186,851 9,133,840 9,061,984 8,985,074 8,920,115 10,910,016 2015/2016 Exempt 130,423,820 128,696,780 128,468,040 128,174,670 129,131,400 128,245,370 128,201,190 85,796,020 1,488,590 1,541,820 1,542,160 1,542,410 1,549,910 1,551,430 2,689,020 2,679,700 2,686,500 39,945,360 40,534,880 40,539,310 40,531,510 2,445,670 2,490,550 2,499,010 2,531,180 2,574,480 2,611,990 2,606,610 144,480 159,580 152,620 106,740 9,440 137,191,580 135,568,430 135,340,190 172,338,100 173,943,290 173,099,200 172,997,480 130,493,490 5/30/2018

Assessment 5/30/2018

Real Estate Tax 5/30/2018 AUN School District Tax County FY 2015-16 CY 2016 Real Estate Mills 108569103 Windber Area SD Cambria 37.6200 108110603 Blacklick Valley SD 45.9900 108112502 Greater Johnstown SD 46.8000 108112203 Forest Hills SD 48.5000 108116303 Portage Area SD 108116503 Richland SD 48.9500 108114503 Northern Cambria SD 51.6100 108116003 Penn Cambria SD 52.8200 108111303 Central Cambria SD 54.2500 108111403 Conemaugh Valley SD 57.7000 108111203 Cambria Heights SD 58.0000 110173003 Glendale SD 64.0500 108112003 Ferndale Area SD 75.2000 108118503 Westmont Hilltop Area SD 85.2000 5/30/2018

History of Local Taxes 5/30/2018 Act 511 Taxes   Current Per Capita Taxes, Sec. 679 38,736 37,687 35,987 36,900 35,900 Current Act 511 Per Capita Taxes 36,500 Current Act 511 Occupation Taxes - Flat Rate 31,136 28,924 28,316 26,700 28,000 Emergency and Municipal Services Tax 87,062 53,508 43,476 53,500 42,500 Current Act 511 Business Privilege Tax - Flat Rate 295,574 335,786 326,375 345,500 325,000 Earned Income Taxes 1,505,984 1,503,612 1,483,091 1,354,400 1,475,900 Real Estate Transfer Taxes 73,698 129,460 494,567 96,100 82,000 Business Privilege Taxes Current Act 511 Mercantile Taxes 295,173 325,802 Total Act 511 Taxes 2,366,099 2,462,451 2,773,601 2,295,100 2,350,200 5/30/2018

History of Local Taxes 5/30/2018 (Actual) (Budget) (Projected) 2013 2014 2015 2016 2017 Act_3 Act_2 Act_1 BudgetVar Projected_1   Real Estate Taxes Current Real Estate Taxes 6,436,076 6,441,719 6,400,166 7,317,229 7,311,111 Interim Real Estate Taxes 8,422 9,637 7,164 5,890 11,000 Public Utility Realty Taxes 13,355 12,028 11,989 13,850 12,000 Payments in Lieu of Current Taxes/State & Local 224,796 245,140 124,136 Total Real Estate Taxes 6,682,649 6,708,523 6,543,455 7,336,969 7,334,111 5/30/2018

History of Local Taxes 5/30/2018 Act 511 Taxes   Current Per Capita Taxes, Sec. 679 38,736 37,687 35,987 36,900 35,900 Current Act 511 Per Capita Taxes 36,500 Current Act 511 Occupation Taxes - Flat Rate 31,136 28,924 28,316 26,700 28,000 Emergency and Municipal Services Tax 87,062 53,508 43,476 53,500 42,500 Current Act 511 Business Privilege Tax - Flat Rate 295,574 335,786 326,375 345,500 325,000 Earned Income Taxes 1,505,984 1,503,612 1,483,091 1,354,400 1,475,900 Real Estate Transfer Taxes 73,698 129,460 494,567 96,100 82,000 Business Privilege Taxes Current Act 511 Mercantile Taxes 295,173 325,802 Total Act 511 Taxes 2,366,099 2,462,451 2,773,601 2,295,100 2,350,200 5/30/2018

History of Local Taxes 5/30/2018 Other Local Revenue   Other Local Revenue Delinquent on Taxes Levied/Assessed by the LEA Delinquent Real Estate Taxes 863,869 461,508 568,419 458,400 525,000 Delinquent Per Capita Taxes, Section 679 11,514 5,000 10,000 Delinquent Act 511 Per Capita Taxes 11,483 Delinquent Act 511 Occupation Taxes - Flat Rate 9,246 9,000 Earnings on Investments 16,020 13,710 10,938 13,200 16,000 Revenue From Student Activities 39,675 41,982 36,463 41,500 37,000 Rev from Intermediary Srcs/Pass-Thru Funds from Other Schls Revenue From Local Government Units 4,319 500 State Revenue Received from Other Public Schools 9,196 State Revenue Received from Other Intermediary Schools Federal Revenue Received from Other Public Schools 56,061 Federal IDEA received from an IU 5,390 629,973 Federal ARRA IDEA Pass Through Revenue 689,062 670,373 681,570 636,888 Federal Revenue Received from Other Intermediary Sources 21,275 Rentals 3,500 4,479 2,000 Contributions and Donations from Private Sources 8,333 67,625 20,837 Tuition from Patrons 306,345 357,845 372,000 120,000 Summer School Tuition 67,971 4,950 1,350 4,500 Adult Education Tuition Receipts from Other LEAS in PA - Education 22,560 Other Tuition From Patrons 209,088 136,864 Revenue From Community Service Activities 15,000 Refunds and Other Misc. Revenue 207,375 75,000 35,000 Refunds of Prior Years' Expenditures 15,846 19,979 All Other Local Revenues 127,967 130,785 3,400 13,000 Total Other Local Revenue 1,829,912 1,790,959 1,989,233 1,895,741 1,578,227 TOTAL LOCAL REVENUE 10,878,660 10,961,933 11,306,289 11,527,810 11,262,538 5/30/2018

Governor Proposal for 15-16 AUN School District County 2015-16 Proposed BEF Dollar Increase Percent Increase 2014-15 Base BEF 2015-16 Additional Funding 2015-16 Minimum Funding Greater of Student-Weighted or Governor's Proposal prorated to $350M Greater of Student-Weighted or Govnernor's Proposal Student-Weighted BEF prorated to $350M Governor's Proposal prorated to $350M 108110603 Blacklick Valley SD Cambria $5,255,418 $133,705 2.61% $5,121,713 $0 $8,714 $124,991 $148,561 $137,153 108111203 Cambria Heights SD $9,729,640 $212,578 2.23% $9,517,062 $13,854 $198,724 $236,198 $233,801 108111303 Central Cambria SD $7,533,158 $189,011 2.57% $7,344,147 $224,653 $176,481 108111403 Conemaugh Valley SD $5,983,205 $131,192 2.24% $5,852,013 $155,931 $145,165 108112003 Ferndale Area SD $5,432,146 $164,248 3.12% $5,267,898 $10,704 $153,544 $182,498 $158,769 108112203 Forest Hills SD $12,832,152 $285,956 2.28% $12,546,196 $339,880 $230,680 108112502 Greater Johnstown SD $18,486,767 $1,190,533 6.88% $17,296,234 $77,590 $1,112,943 $1,322,814 $874,197 108114503 Northern Cambria SD $8,849,972 $190,921 2.20% $8,659,051 $5,515 $185,406 $220,368 $212,134 108116003 Penn Cambria SD $9,808,680 $263,105 2.76% $9,545,575 $312,719 $233,737 108116303 Portage Area SD $6,844,998 $145,446 2.17% $6,699,552 $172,873 $157,541 108116503 Richland SD $3,382,099 $243,003 7.74% $3,139,096 $15,837 $227,166 $270,003 $88,705 108118503 Westmont Hilltop SD $4,113,516 $147,846 3.73% $3,965,670 $9,636 $138,210 $164,273 $78,597 AUN School District County 2015-16 Proposed SEF @ $50M 108110603 Blacklick Valley SD Cambria $540,409 108111203 Cambria Heights SD $986,027 108111303 Central Cambria SD $1,086,772 108111403 Conemaugh Valley SD $565,459 108112003 Ferndale Area SD $517,962 108112203 Forest Hills SD $1,393,279 108112502 Greater Johnstown SD $2,400,314 108114503 Northern Cambria SD $788,385 108116003 Penn Cambria SD $1,222,697 108116303 Portage Area SD $614,714 108116503 Richland SD $752,831 108118503 Westmont Hilltop SD $813,637 5/30/2018

Governor Proposal for 16-17 AUN School District County 2016-17 Proposed BEF 2015-16 Proposed BEF Dollar Increase Percent Increase 108110603 Blacklick Valley SD Cambria $5,340,310 $5,255,418 $84,892 1.62% 108111203 Cambria Heights SD $9,864,610 $9,729,640 $134,970 1.39% 108111303 Central Cambria SD $7,634,004 $7,533,158 $100,846 1.34% 108111403 Conemaugh Valley SD $6,066,156 $5,983,205 $82,951 108112003 Ferndale Area SD $5,536,431 $5,432,146 $104,285 1.92% 108112203 Forest Hills SD $12,963,969 $12,832,152 $131,817 1.03% 108112502 Greater Johnstown SD $19,242,661 $18,486,767 $755,894 4.09% 108114503 Northern Cambria SD $8,971,192 $8,849,972 $121,220 1.37% 108116003 Penn Cambria SD $9,942,244 $9,808,680 $133,564 1.36% 108116303 Portage Area SD $6,935,022 $6,844,998 $90,024 1.32% 108116503 Richland SD $3,536,386 $3,382,099 $154,287 4.56% 108118503 Westmont Hilltop SD $4,207,387 $4,113,516 $93,871 2.28% AUN School District County 2016-17 Proposed SEF Dollar Increase Percent Increase 2015-16 Proposed SEF @ $50M 108110603 Blacklick Valley SD Cambria $561,243 $20,834 3.86% $540,409 108111203 Cambria Heights SD $1,022,427 $36,400 3.69% $986,027 108111303 Central Cambria SD $1,119,296 $32,524 2.99% $1,086,772 108111403 Conemaugh Valley SD $583,820 $18,361 3.25% $565,459 108112003 Ferndale Area SD $556,861 $38,899 7.51% $517,962 108112203 Forest Hills SD $1,425,273 $31,994 2.30% $1,393,279 108112502 Greater Johnstown SD $2,526,784 $126,470 5.27% $2,400,314 108114503 Northern Cambria SD $817,010 $28,625 3.63% $788,385 108116003 Penn Cambria SD $1,275,279 $52,582 4.30% $1,222,697 108116303 Portage Area SD $636,031 $21,317 3.47% $614,714 108116503 Richland SD $767,571 $14,740 1.96% $752,831 108118503 Westmont Hilltop SD $837,321 $23,684 2.91% $813,637 5/30/2018

5/30/2018 2016-2017 Proposed Basic Education Funding   The Governor’s Budget includes $6,306,969,000 for the 2016-2017 Basic Education Funding appropriation. This amount is a $200,000,000 increase (3.28 percent) over the base amount for 2015-2016. The proposed Basic Education Funding allocation for 2016-2017 is calculated as follows: 1.    Each school district will receive an amount equal to its 2015-2016 Basic Education Funding allocation. 2.    Each school district will receive a distribution in the student-weighted basic education funding formula determined as follows: A prorata share of $200,000,000 based on the school district’s student-weighted average daily membership multiplied by its median household index and its local effort capacity index. • Student-weighted average daily membership equals the sum of: (a)  the average of the school district’s three most recent years’ average daily membership, plus (b)  the acute poverty average daily membership calculated by multiplying the school district’s average daily membership by its acute poverty percentage and 0.6, plus (c)  the poverty average daily membership calculated by multiplying the school district’s average daily membership by its poverty percentage and 0.3, plus (d)  the concentrated poverty average daily membership for qualifying school districts with an acute poverty percentage equal to or greater than 30% calculated by multiplying the school district’s average daily membership by its acute poverty percentage by 0.3, plus (e)  the number of the school district’s limited English-proficient students multiplied by 0.6, plus (f)  the average daily membership for the school district’s students enrolled in charter schools and cyber charter schools multiplied by 0.2. (g)  the sparsity/size adjustment for qualifying school districts with a sparsity size ratio greater than the 70th percentile calculated by: dividing the school district’s sparsity/size ratio by the ratio at the 70th percentile; subtracting 1; multiplying by the sum of (a) through (f); multiplying by 0.7. 5/30/2018

5/30/2018 2016-2017 Proposed Special Education Funding   The Governor's Budget for 2016-2017 includes $1,146,815,000 for the Special Education appropriation. This amount is a $50,000,000 increase (4.56 percent) over the total proposed appropriation for 2015-2016. For the Special Education Funding component, increases in the component after the 2013-2014 fiscal year will be distributed based on three categories of support for students with disabilities. For fiscal year 2016-2017, a school district will receive an allocation as follows: 1.    An amount equal to its 2013-2014 Special Education Funding allocation (approximately $947,546,000). 2.    A prorata share of $113,346,252, based on the school district’s adjusted weighted special education student count multiplied by its market value/personal income aid ratio and its equalized mills multiplier. • Adjusted special education student count equals the sum of: a.  The sum of the weighted-student counts for categories 1, 2 and 3 calculated by multiplying the number of students in each student category by its weighting --- 1.51, 3.77, and 7.46, respectively, and b.  The sparsity/size adjustment for qualifying school districts. • Sparsity/size adjustment is calculated as follows: a.  If the school district’s sparsity/size ratio is greater than the 70th percentile sparsity/size ratio, divide the school district’s ratio by the 70th percentile ratio; subtract 1; multiply by 0.5; multiply by the weighted-student count. b.  If the school district’s sparsity/size ratio is less than or equal to the 70th percentile sparsity/size ratio, the sparsity/size adjustment is 0. • Sparsity/size ratio is calculated as follows: a.  Calculate the sparsity ratio: divide the school district’s average daily membership per square mile by the state total average daily membership per square mile; multiply by 0.5; subtract from 1. b.  Calculate the size ratio: divide the school district’s average daily membership by the average of the average daily membership for all school districts; multiply by 0.5; subtract from 1. c.  Calculate the combined sparsity/size ratio by weighting the sparsity ratio at 40 percent and the size ratio at 60 percent. • Equalized mills multiplier is calculated as follows: a.  Calculate the average of the most recent three years of equalized mills. b.  If the school district’s 3-year average equalized mills is greater than the 70th percentile equalized mills, its equalized mills multiplier equals 1. c. If the school district’s 3-year average equalized mills is less than or equal to the 70th percentile equalized mills, divide the school district’s equalized mills by the 70th percentile equalized mills. 5/30/2018

State Revenue 5/30/2018 STATE REVENUE   Basic Instructional and Operating Subsidies Basic Instructional Subsidy (In Gross) 16,476,970 16,726,968 16,766,578 18,284,038 17,879,521 Charter Schools 125,550 Tuition for Orphans & Children Placed in Private Homes 54,725 5,464 20,400 Total Basic Instructional and Operating Subsidies 16,531,695 16,732,432 16,786,978 18,409,588 Revenue for Specific Educational Programs Vocational Education 390,372 369,339 274,935 411,294 Alternative Education Special Education - Funding for School Aged Pupils 2,220,483 2,155,106 2,273,020 2,528,337 2,398,105 Education Assistance Program (Tutoring) Pre-K Counts 103,023 2,175 150,000 Total Revenue for Specific Educational Programs 2,713,878 2,526,620 2,547,955 2,939,631 2,959,399 5/30/2018

Other State Revenue 5/30/2018 Other State Revenue   Other State Revenue Transportation (Regular and Additional) 1,201,568 1,256,791 1,289,402 1,321,170 1,348,110 Rental and Sinking Fund Payments 382,235 349,256 350,761 591,907 952,121 Health Services 64,826 66,650 65,000 State Property Tax Reduction Allocation 1,364,739 1,364,960 1,365,202 1,365,312 Safe Schools 60,000 30,000 Extra Grants 28,479 34,462 34,573 PA Accountability Grant 263,303   529,656 529,656 Error - No Object Code Found Supplemental Equipment Grants 24,625 21,411 Additional grants not listed elsewhere 758,428 39,599 10,000 Revenue from Social Security Payments 886,127 875,637 912,852 927,445 Revenue from Retirement Payments 1,621,601 2,111,154 2,651,830 3,083,411 3,599,031 Dual Enrollment 4,775 5,000 Other Technology Grants 145,295 Total Other State Revenue 5,806,770 6,422,464 7,152,378 7,379,113 8,821,138 TOTAL STATE REVENUE 25,052,343 25,681,516 26,487,311 28,728,332 29,660,058 5/30/2018

Federal Revenue 5/30/2018 FEDERAL REVENUE Revenue from Federal Sources   Revenue from Federal Sources Payments for Federally Impacted Areas P.L. 81-874 32,888 19,613 41,424 20,000 30,000 Other Unrestricted Fed Grants-In-Aid Driect from Fed. Govt 143,908 127,980 75,000 Payments for Federally Impacted Areas P.L. 81-815 123,714 NCLB - Education of Disadvantaged Children 2,994,061 3,254,156 3,004,974 2,262,018 2,815,956 NCLB - Preparing, Training and Recruiting Teachers/Principals 432,574 351,751 371,917 352,724 360,000 NCLB - 21st Century Schools 1,265,943 465,359 62,784 400,000 Vocational Education - Operating Expenditures 92,918 73,876 82,894 78,717 Other Restricted Federal Grants-in-Aid Through the Commonwealth 128,679 136,587 96,828 130,000 95,000 ARRA - Title I, Part A 7,626 ARRA - Title I, School Improvement ARRA - State Fiscal Stabilization Fund Error - No Object Code Found 83,171 Medical Assistance Reimbursement Through the Commonwealth 448,316 350,860 215,056 123,646 50,000 Medical Asstnc. Reimb. For Health-Related Admin. 63,397 106,288 313,886 120,000 160,000 Total Revenue from Federal Sources 5,466,402 4,902,398 4,396,648 3,215,085 4,060,956 TOTAL FEDERAL REVENUE 5/30/2018

Summary of Revenues REVENUES TOTAL REVENUES 42,550,473 42,003,520 (Actual) (Budget) (Projected) 2013 2014 2015 2016 2017 Act_3 Act_2 Act_1 Projected_1 REVENUES Real Estate Taxes 6,682,649 6,708,523 6,543,455 7,336,969 7,334,111 Act 511 Taxes 2,366,099 2,462,451 2,773,601 2,295,100 2,350,200 Other Local Revenue 1,829,912 1,790,959 1,989,233 1,895,741 1,578,227 Basic Instructional and Operating Subsidies 16,531,695 16,732,432 16,786,978 18,409,588 17,879,521 Revenue for Specific Educational Programs 2,713,878 2,526,620 2,547,955 2,939,631 2,959,399 Other State Revenue 5,806,770 6,422,464 7,152,378 7,379,113 8,821,138 Federal Revenue 5,466,402 4,902,398 4,396,648 3,215,085 4,060,956 Other Financing Sources 1,153,068 457,673 151,307 75,000 125,000 TOTAL REVENUES 42,550,473 42,003,520 42,341,555 43,546,227 45,108,552 5/30/2018