1. MECHANICSBURG AREA SCHOOL DISTRICT
General Fund Budget
March 28, 2017
School Board

2. 2016-2017 Budget Budget Estimate Revenue $62,272,387 $63,680,222
Expenditures
$64,063,815
$62,741,290
(Deficit)/Surplus
($1,791,428)
$938,932

3. MASD

4. 2017-2018 Budget Development Priorities
Comprehensive Plan
Curriculum and Assessment System
Growth for all Learners
Digital Learning
Continued Infusion of Technology
Enrollment/Feasibility Study
Wellness/Student Services
Minimal Negative Impact on Students
Prudent Use of Fund Balance

6. 2017-2018 General Fund Budget Summary Total Expenditures $ 67,129,047
Total Revenue (2.0% tax increase)
$ 65,323,049
Use of Fund Balance
$ 1,805,998
Budget Shortfall $0

7. Revenue Changes Local Revenue Real Estate Tax (1.6% growth) $539,746
Real Estate Tax Increase (2.0%)
$690,041
Earned Income Tax
$440,157
Realty Transfer Tax
$65,544
Delinquent Real Estate Tax
$80,000
Interest Income
$10,000
IDEA
$32,937
Facility Rentals
$25,000
Tuition – Other LEA
$117,147
TOTAL LOCAL REVENUE
$2,000,572

13. Revenue Changes State Revenue Basic Instruction Subsidy $455,275
Tuition – Court Placed
$10,000
Special Education Subsidy
$61,752
Transportation Subsidy
$80,000
Reimbursement for Construction Projects
$44,180
Social Security Reimbursement
($13,781)
Retirement Reimbursement
$387,407
TOTAL STATE REVENUE
$1,024,833

17. Property Tax Reduction Allocation
Fiscal Year
Allocation
Qualifiers
Tax Reduction
$885,294
6,942
$127.89
$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

18. Revenue Changes Federal Revenue Title 3 $4,638 Title 1 $42,174 Title 2
($2,055)
Medical ACCESS
($19,500)
TOTAL FEDERAL REVENUE
$25,257

20. Revenue Summary Revenue Source Increase $ Increase % Local $2,000,572
4.3%
State
$1,024,833
6.5%
Federal
$25,257
4.1%
TOTAL REVENUE
$3,050,662
4.9%

21. Expenditure Changes Personnel Costs Salary Updates ($121,204)
Retirements
($129,702)
Staffing Adjustments
$718,679
Retirement Rate from 30.03% to 32.57%
$710,245
Medical Insurance (16% increase)
$1,142,412
Other Employee Insurance
($35,435)
Tuition Reimbursement
$40,000
Budgetary Reserve
$565,562
TOTAL PERSONNEL COSTS
$2,890,557

22. STAFFING ADJUSTMENTS 2017-2018

23. STAFFING ADJUSTMENTS Administrative Positions Added
Assistant Principal – High School

24. STAFFING ADJUSTMENTS Professional Positions Added
Elementary Teachers (6)
Art Teacher - Middle School (0.5)
School Counselor – Broad Street
ELL Teacher - Elementary
Special Education Teacher – Broad Street
Professional Positions Eliminated
Special Education Teacher (MDS)
Secondary Literacy Coach

25. STAFFING ADJUSTMENTS Support Positions Added
Administrative Assistant – Upper Allen (0.5)
Administrative Assistant – KA (to year round)
Instructional Assistant – Northside
Instructional Assistant (PCA) – Middle School
Support Positions Eliminated
Administrative Assistant – DAO (0.5)

26. STAFFING ADJUSTMENTS Summary
Staffing Summary – 2017/2018
Positions Added
Positions Reduced
Net
Administrative
1.0
0.0
Professional
9.5
-2.0
7.5
Support
2.6
-0.5
3.1
Total
13.1
-2.5
10.6

27. STAFFING SUMMARY Eight Years
Net Staff Reductions
Total
-4.0
-9.6
-7.1
-0.5
4.5
5.1
2.5
10.6
1.5

28. Projected Pension Costs
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%
34.18%
$1,291,335
33.00%
35.53%
$491,906
35.95%
36.40%

31. Expenditure Changes Contracted Services Educational Consultants
$75,521
Special Education
$362,202
Maintenance Contracts
$50,000
Copier Rental/Maintenance
$20,000
Cyber/Charter Schools
$300,000
Cumberland Perry AVTS
($16,040)
TOTAL CONTRACTED SERVICES
$791,683

34. Expenditure Changes Supplies/Equipment/Other Cost Centers ($270,365)
Utilities
($340,000)
Property/Liability Insurance
$50,000
Debt Service Fund Transfer
($56,643)
TOTAL
($617,008)

36. Debt Service Fund Balance
$3.3M

37. Expenditure Summary Category Increase $ Increase %
Salaries/Budgetary Reserve
$734,739
2.6%
Benefits
$2,106,545
12.2%
Contracted Services
$634,725
7.4%
Supplies
($186,289)
-6.6%
Equipment
($192,620)
-13.7%
Other
$24,775
6.3%
Debt Service
($56,643)
-1.0%
TOTAL EXPENDITURES
$3,065,232
4.78%

38. 2017-2018 General Fund Budget Summary Total Expenditures $ 67,129,047
Total Revenue (2.0% tax increase)
$ 65,323,049
Use of Fund Balance
$ 1,805,998
Budget Shortfall $0

39. Use of Fund Balance
Pension (PSERS) $1,042,944 (Committed) Technology $ 200,000 (Committed) Operations $ 499,554 (Unassigned) Budgetary Reserve $ 63,500 (Unassigned) TOTAL $1,805,998

40. 2017-2018 General Fund Budget Tax Increase
Fund Balance Required to Balance Budget
Additional Fund Balance Savings
2.0%
$1,805,998
2.3%
$1,702,492
$103,506
2.6%
$1,598,986
$207,012
2.9%
$1,495,479
$310,519

42. MECHANICSBURG AREA SCHOOL DISTRICT RESIDENTIAL ASSESSED VALUES
Municipality
Median Assessed Value
Mechanicsburg
$160,400
Shiremanstown
$163,300
Lower Allen Annex
$190,100
Upper Allen Township
$199,200
District Total
$178,250
Average Annual Tax Bill at mills
$2,282
Average Annual Tax Bill at mills
$2,327
Average Annual Tax Increase
$45
Average Monthly Tax Increase $4

46. Moving Forward……. Proposed Final Budget Adoption – April 11, 2017
Budget Review (if needed) – April and May Work Sessions
Final Adoption – June 13, 2017

47. MECHANICSBURG AREA SCHOOL DISTRICT
General Fund Budget
COMMENTS/QUESTIONS