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

2. 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

3. 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

4. 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

5. 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

6. Assessment
5/30/2018

7. Real Estate Tax 5/30/2018 AUN School District Tax County
FY CY 2016 Real Estate Mills
Windber Area SD
Cambria
Blacklick Valley SD
Greater Johnstown SD
Forest Hills SD
Portage Area SD
Richland SD
Northern Cambria SD
Penn Cambria SD
Central Cambria SD
Conemaugh Valley SD
Cambria Heights SD
Glendale SD
Ferndale Area SD
Westmont Hilltop Area SD
5/30/2018

8. 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

9. 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

10. 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

11. 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

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

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

14. 5/30/2018 2016-2017 Proposed Basic Education Funding
The Governor’s Budget includes $6,306,969,000 for the Basic Education Funding appropriation. This amount is a $200,000,000 increase (3.28 percent) over the base amount for
The proposed Basic Education Funding allocation for is calculated as follows:
1.    Each school district will receive an amount equal to its 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

15. 5/30/2018 2016-2017 Proposed Special Education Funding
The Governor's Budget for 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
For the Special Education Funding component, increases in the component after the fiscal year will be distributed based on three categories of support for students with disabilities.
For fiscal year , a school district will receive an allocation as follows:
1.    An amount equal to its 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 , 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

16. 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

17. 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
  ,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

18. Federal Revenue 5/30/2018 FEDERAL REVENUE Revenue from Federal Sources
Revenue from Federal Sources
Payments for Federally Impacted Areas P.L
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
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

19. 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