1. Mechanicsburg Area School District
Budget Projection

2. Budget Preparation Key Assumptions - Revenue: Local Revenue Trends
State and Federal Funding
Expenditures:
Personnel Cost
Salaries
Retirement (PSERS)
Insurance (Medical, Dental, Vision)
Cyber School Tuition
Budget Projection
Continued Budget Development -
Refine Estimates
Budget Calendar
Act 1 Index: 2.9%

3. Local Revenue Trends
Local revenue estimates based on currently enacted tax rates
Growth in Local Revenue -
Growth in Assessed Values:
Real Estate Taxes - $321,780
Other Revenue Growth:
Earned Income Taxes - $240,157
Tuition – Other LEAs - $100,000
Delinquent Taxes - $80,000
Realty Transfer Taxes - $65,544
IDEA - $32,937
Interest Income - $10,000

4. State and Federal Funding Levels
State Funding –
Subsidies:
Basic Education - $307,254
Special Education - $31,645
Formula Based Reimbursement:
Retirement (PSERS) - $267,234
Transportation - $80,000
Social Security – ($24,476)
Rental Payments (PlanCon) – ($41,453)
Federal Funding –
Title I - $48,900
Title II – ($1,482)
Title III - $4,638
Access – ($19,500)

5. Personnel Cost
Personnel Cost (Salaries and Benefits) – 72% of the General Fund Budget
Personnel Assumptions -
Current Staffing Levels
Salaries Assumptions:
Administrators: Based on Administrative Compensation Plan
Professional Staff: Salaries projected using salary schedules
Support Staff: Based on Support Staff Compensation Plan
PSERS Contribution: 32.04%, an increase of $559,202
Medical Insurance: Adjusted by 9%, or $500,354
Tuition Reimbursement: $40,000

6. Charter / Cyber School Increasing Charter/Cyber School Costs –
: $1,010,212
: $1,341,532
: $1,457,532
: $1,619,870
Charter/Cyber School Budget ( ) – $300,000

7. 2017-2018 Budget Projection Revenue $63,775,565 2.41% Expenditures
Key Adjustments Remaining:
Real Estate Tax Rate
State Funding Levels
Expenditures
$65,460,078
2.10%
Professional Salaries (Pending CBA)
Updated Cost Centers
Contracted Services
Shortfall
($1,684,513)

8. Continued Budget Development
Refine Estimates -
Cost Centers
Contracted Services
November –
January
Cost Center Budgets
February –
March
Preliminary General Fund Budget
April
Adopt Proposed Final Budget
June
Adopt Final General Fund Budget

9. COMMENTS/QUESTIONS