1. Mechanicsburg Area School District
General Fund Budget

2. MASD

3. Budget Development Priorities
- Student Focused
- Equity
- Sustainability
Comprehensive Plan
Enrollment and Feasibility Study
Wellness and Student Services

4. Growing Student Enrollment
Year
# Students
Variance
3,830
3,995
165
4,107
112
4,253
146
4,540
287
4,746
206
4,899
153
5,068
169
5,185
117
5,349
164
5,412 63
5,422 10
5,514 92
Total Increase
1,519
Source: DecisionInsite 10 Year Projection

5. Review of 2017-2018 Budget General Fund
Estimated
Actual
Revenue
$65,323,049
$66,725,879
Expenditures
$67,129,047
$66,671,409
(Deficit) / Surplus
($1,805,998)
$54,470*
* Projected surplus factors in a one-time transfer of $1.5 million from the General Fund to the Capital Reserve Fund to help offset future construction costs.

6. Proposed 2018-2019 Budget General Fund
Total Revenue (Includes 2.4% Tax Increase)
$69,202,249
Total Expenditures
$70,519,028
Budget Deficit*
($1,316,779)
*Budget deficit will be absorbed through the use of General Fund reserves

7. Revenue

8. Revenue Summary Category Increase $ Increase % Local Revenue
$3,199,020
6.66%
State Revenue
$675,942
4.05%
Federal Revenue
$4,238
0.66%
Total Change in Revenue
$3,879,200
5.94%

9. Composition of Funding 2018-2019

10. Local Revenue

11. Local Revenue Real Estate Taxes – Assessment Growth (2.3%) $822,279
Real Estate Taxes – Tax Increase (2.4%)
$862,030
Earned Income Tax
$992,343
Realty Transfer Taxes
$94,235
Local Services Taxes
$9,000
Interest Income
$188,000
Facility Rentals
$8,500
Community Service Revenue
$24,600
Tuition – Other LEAs
$198,033
Total Change in Local Revenue
$3,199,020

12. Real Estate Taxes – Assessment Growth

13. Real Estate Tax Revenue

14. Earned Income Tax

15. Realty Transfer Tax

16. Interest Income

17. State Revenue

18. State Revenue Basic Education Funding $149,238
Property Tax Reduction Allocation
$309
Special Education Subsidy
$18,066
Social Security Reimbursement
$89,704
Retirement Reimbursement
$418,625
Total Change in State Revenue
$675,942

19. Basic Education Funding

20. Property Tax Reduction Allocation
Fiscal Year
Allocation
Qualifiers
Tax Reduction
$991,398
7,071
$140.70
$904,783
7,199
$126.14
$886,169
7,339
$121.24
$885,988
7,346
$121.11
$881,823
7,310
$121.12
$877,288
7,328
$120.19
$884,906
7,272
$122.17
$878,929
7,233
$122.00
$879,238
7,154
$123.43

21. Social Security Expense and Reimbursement

22. Retirement Expense and Reimbursement

23. Federal Revenue

24. Federal Revenue Title I ($29,190) Title II $29,207 Title III $4,221
Total Change in Federal Revenue
$4,238

25. Federal Grants

26. Expenses

27. Expenditure Changes Personnel
Personnel Costs
Salary Updates
$1,132,571
Retirements
(115,696)
Staffing Adjustments
999,112
Retirement Rate – 32.57% to 33.43%
217,570
Medical Insurance
424,418
Other Employee Insurance
12,016
Total Personnel Costs
$2,669,991

28. Staffing Adjustments 2018-2019

29. Staffing Adjustments Administrative Positions Added
Assistant Principal – Elmwood Academy
Replace Dean of Students – Elmwood Elementary

30. Staffing Adjustments Professional Positions Added Elementary
Teachers (3)
Librarian
Counselor
Middle School
Core Teachers (3)
Family Consumer Science
Special Education
Emotional Support Teacher
Teacher - Deaf and Hard of Hearing

31. Staffing Adjustments Support Positions Added
Elementary Custodian – Elmwood Academy
Secretary for Blind and Visually Impaired Program - .5 FTE
Adjust position to Full-Time

32. Summary of Staffing Adjustments
Staffing Summary /2019
Positions Added
Positions Reduced
Net
Administrative
1.0 -
Professional
11.0
(1.0)
10.0
Support
1.5
Total
13.5
12.5

33. History of Staffing Adjustments
Net Staff
Adjustments
Enrollment
(4.0)
3,724
(9.6)
3,655
(7.1)
3,707
(0.5)
3,821
4.5
3,845
5.1
3,854
2.5
4,013
10.6
4,154
12.5
4,253 *
Total Staff Additions
14.0
*Projected Enrollment for

34. Committed Fund Balance - Pension
Year
Budgeted
Actual
Reserve
10.00%
5.64%
$4,950,000
8.65%
$5,132,740
13.00%
12.36%
$5,478,029
15.00%
16.93%
18.00%
21.40%
$4,572,947
22.50%
25.84%
25.50%
30.03%
$3,300,348
29.00%
32.57%
$2,257,504
31.00%
33.43%
$1,519,205
33.00%
34.79%
$953,601
35.26%
35.68%

35. Rising Pension Costs

36. Medical Insurance

37. Expenditure Changes Utilities ($248,383) Cost Centers ($20,374)
Special Education
$291,408
Transportation
$100,000
Charter School
$200,000
Debt Service
$351,921
Other
$45,418
Total
$719,990

38. Utilities

39. Special Education Revenue Includes: IDEA Tuition from Other LEA’s
Special Education Subsidy

40. Charter School Tuition

41. Debt Service

42. Expenditure – Summary of Changes
Category
Increase $
Increase %
Salaries
$1,265,359
4.50%
Benefits
$1,404,632
7.30%
Contracted Services
$500,120
5.40%
Supplies
($57,673)
-2.20%
Equipment
($49,387)
-4.10%
Other
($24,991)
-5.90%
Debt Service
351,921
6.50%
Total Change in Expenditures
$3,389,981
5.05%

43. Budget Summary And Supplemental Information 2018-2019

44. Proposed 2018-2019 Budget General Fund
Total Revenue (Includes 2.4% Tax Increase)
$69,202,249
Total Expenditures
$70,519,028
Budget Deficit*
($1,316,779)
*Budget deficit will be absorbed through the use of General Fund reserves

45. Use of Fund Balance Use of Reserves Pension (PSERS) – Committed
$738,299
Technology – Committed
$200,000
Operations – Unassigned
$314,980
Budgetary Reserve – Unassigned
$63,500
Total
$1,316,779

46. Comparison of Tax Rates
School District
Real Estate Tax Rate
Real Estate Tax Rate
Earned Income Tax Rate
Camp Hill
2.00%
Big Spring
1.65%
Carlisle
1.60%
Mechanicsburg
1.70%
East Pennsboro
Shippensburg
1.40%
West Shore
1.45%
South Middleton
9.5526
Cumberland Valley
9.2840
9.5160
Average
1.62%

47. Tax Impact - Residential Assessed Values
Municipality
Median Assessed Value
Homestead Credit
Mechanicsburg
$ ,600
Shiremanstown
163,200
Lower Allen Annex
190,000
Upper Allen Township
190,300
District Average
$ ,025
Average Annual Tax Bill at mills
$ ,298
$ (123)
$ ,175
Average Annual Tax Bill at mills
$ ,353
$ ,230
Average Annual Tax Increase $ $
Average Monthly Tax Increase $

48. General Fund Fund Balance History

49. Results of Operations – Historical Review

50. Expenditure Per Student MASD versus State Average
Instruction
$ 8,755
$ 9,655
Support Services
$ 4,171
$ 4,474
Non-Instructional $ $
Facilities Acquisition $ $
Other Expenses
$ 1,398
$ 1,973
Total
$ 14,775
$ 16,425

51. Revenue Per Student MASD versus State Average
MECHANICSBURG AREA SCHOOL DISTRICT
REVENUE PER STUDENT COMPARISON
State
MASD
Average
Local
$ 11,617
$ 9,463
$ 3,756
$ 6,078
Federal $ $
Other $ $
Total
$ 15,530
$ 16,533

52. Moving Forward Adoption of Proposed Final Budget: May 8, 2018
Final Budget Adoption: June 12, 2018

53. Mechanicsburg Area School District
General Fund Budget
Comments/Questions