1. Greater Johnstown School District Session 1 Budget and Finance Committee 2/11/16 2/29/2016

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 2/29/2016

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) 2/29/2016

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 2/29/2016

5. History of Real Estate Tax 2/29/2016 2009 / 20102010 / 20112011 / 20122012 / 20132013 / 20142014 / 20152015 / 2016 Locality / BoroughAssessed 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 Milage4.680% 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 2009 / 20102010 / 20112011 / 20122012 / 20132013 / 20142014 / 20152015/2016 Locality / BoroughAssessed Value Exempt City130,423,820128,696,780128,468,040128,174,670129,131,400128,245,370128,201,19085,796,020 West Taylor1,488,5901,541,8201,542,1601,542,4101,549,910 1,551,4301,549,910 Stoneycreek2,689,0202,679,7002,686,50039,945,36040,534,88040,539,31040,531,510 Lower Yoder2,445,6702,490,5502,499,0102,531,1802,574,4802,611,9902,606,610 Geistown144,480159,580144,480 152,620 106,7409,440 Total137,191,580135,568,430135,340,190172,338,100173,943,290173,099,200172,997,480130,493,490

6. Assessment 2/29/2016

7. Real Estate Tax Act 1 Index In June 2006, Governor Ed Rendell signed Special Section Act 1 of 2006, the Taxpayer Relief Act. This law, known as "Act 1", was designed to help Pennsylvania school districts reduce property taxes by shifting the tax burden and utilizing gaming revenue. The legislation was designed to give voters a say in the school district’s budgeting process. Act 1 is not optional. All districts are required to abide by its regulations, even if they choose not to accept revenue from state-controlled gambling provided through the act. GJSD index for 16-17 is 3.7% which means the max tax increase without exceptions is 48.5 mils resulting in an annual increase of $299,965 in real estate revenue The average assessed value of property is $15,750 at GJSD including hospital and commercial properties An increase to Act 1 index would increase average property owner taxes by $27 per year 2/29/2016

8. History of Local Taxes 2/29/2016 (Actual) (Budget)(Projected) 20132014201520162017 Act_3Act_2Act_1BudgetVarProjected_1 Real Estate Taxes Current Real Estate Taxes6,436,0766,441,7196,400,1667,317,2297,311,111 Interim Real Estate Taxes8,4229,6377,1645,89011,000 Public Utility Realty Taxes13,35512,02811,98913,85012,000 Payments in Lieu of Current Taxes/State & Local224,796245,140124,136 Total Real Estate Taxes6,682,6496,708,5236,543,4557,336,9697,334,111

9. History of Local Taxes 2/29/2016 Act 511 Taxes Current Per Capita Taxes, Sec. 67938,73637,68735,98736,90035,900 Current Act 511 Per Capita Taxes38,73637,68735,98736,50035,900 Current Act 511 Occupation Taxes - Flat Rate31,13628,92428,31626,70028,000 Emergency and Municipal Services Tax87,06253,50843,47653,50042,500 Current Act 511 Business Privilege Tax - Flat Rate295,574335,786326,375345,500325,000 Earned Income Taxes1,505,9841,503,6121,483,0911,354,4001,475,900 Real Estate Transfer Taxes73,698129,460494,56796,10082,000 Business Privilege Taxes Current Act 511 Mercantile Taxes295,173335,786325,802345,500325,000 Total Act 511 Taxes2,366,0992,462,4512,773,6012,295,1002,350,200

10. History of Local Taxes 2/29/2016 Other Local Revenue Delinquent on Taxes Levied/Assessed by the LEA Delinquent Real Estate Taxes863,869461,508568,419458,400525,000 Delinquent Per Capita Taxes, Section 679 11,5145,00010,000 Delinquent Act 511 Per Capita Taxes 11,4835,00010,000 Delinquent Act 511 Occupation Taxes - Flat Rate 9,2465,0009,000 Earnings on Investments16,02013,71010,93813,20016,000 Revenue From Student Activities39,67541,98236,46341,50037,000 Rev from Intermediary Srcs/Pass-Thru Funds from Other Schls Revenue From Local Government Units4,319500 State Revenue Received from Other Public Schools9,196 State Revenue Received from Other Intermediary Schools Federal Revenue Received from Other Public Schools 56,061 Federal IDEA received from an IU 5,390629,973 Federal ARRA IDEA Pass Through Revenue689,062670,373681,570636,8885,390 Federal Revenue Received from Other Intermediary Sources 21,275 Rentals3,500 4,4795002,000 Contributions and Donations from Private Sources8,33367,62520,837 Tuition from Patrons 306,345357,845372,000120,000 Summer School Tuition67,9714,9501,3504,500 Adult Education Tuition Receipts from Other LEAS in PA - Education 22,560 Other Tuition From Patrons 209,088136,864 Revenue From Community Service Activities 15,000 Refunds and Other Misc. Revenue 207,37575,00035,000 Refunds of Prior Years' Expenditures 15,84619,97915,000 All Other Local Revenues127,967130,7853,40013,00037,000 Total Other Local Revenue1,829,9121,790,9591,989,2331,895,7411,578,227 TOTAL LOCAL REVENUE 10,878,66010,961,93311,306,289 11,527,810 11,262,538

11. Governor Proposal for 15-16 2/29/2016 AUNSchool DistrictCounty 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 108110603Blacklick Valley SDCambria$5,255,418$133,7052.61%$5,121,713$0$8,714$124,991$148,561 $137,153 108111203Cambria Heights SDCambria$9,729,640$212,5782.23%$9,517,062$0$13,854$198,724$236,198 $233,801 108111303Central Cambria SDCambria$7,533,158$189,0112.57%$7,344,147$0 $189,011$224,653$176,481$224,653 108111403Conemaugh Valley SDCambria$5,983,205$131,1922.24%$5,852,013$0 $131,192$155,931$145,165$155,931 108112003Ferndale Area SDCambria$5,432,146$164,2483.12%$5,267,898$0$10,704$153,544$182,498 $158,769 108112203Forest Hills SDCambria$12,832,152$285,9562.28%$12,546,196$0 $285,956$339,880$230,680$339,880 108112502Greater Johnstown SDCambria$18,486,767$1,190,5336.88%$17,296,234$0$77,590$1,112,943$1,322,814 $874,197 108114503Northern Cambria SDCambria$8,849,972$190,9212.20%$8,659,051$0$5,515$185,406$220,368$212,134$220,368 108116003Penn Cambria SDCambria$9,808,680$263,1052.76%$9,545,575$0 $263,105$312,719$233,737$312,719 108116303Portage Area SDCambria$6,844,998$145,4462.17%$6,699,552$0 $145,446$172,873$157,541$172,873 108116503Richland SDCambria$3,382,099$243,0037.74%$3,139,096$0$15,837$227,166$270,003 $88,705 108118503Westmont Hilltop SDCambria$4,113,516$147,8463.73%$3,965,670$0$9,636$138,210$164,273 $78,597 AUNSchool DistrictCounty 2015-16 Proposed SEF @ $50M 108110603Blacklick Valley SDCambria$540,409 108111203Cambria Heights SDCambria$986,027 108111303Central Cambria SDCambria$1,086,772 108111403Conemaugh Valley SDCambria$565,459 108112003Ferndale Area SDCambria$517,962 108112203Forest Hills SDCambria$1,393,279 108112502Greater Johnstown SDCambria$2,400,314 108114503Northern Cambria SDCambria$788,385 108116003Penn Cambria SDCambria$1,222,697 108116303Portage Area SDCambria$614,714 108116503Richland SDCambria$752,831 108118503Westmont Hilltop SDCambria$813,637

12. Governor Proposal for 16-17 2/29/2016 AUNSchool DistrictCounty 2016-17 Proposed BEF 2015-16 Proposed BEF Dollar Increase Percent Increase 108110603Blacklick Valley SDCambria$5,340,310$5,255,418$84,8921.62% 108111203Cambria Heights SDCambria$9,864,610$9,729,640$134,9701.39% 108111303Central Cambria SDCambria$7,634,004$7,533,158$100,8461.34% 108111403Conemaugh Valley SDCambria$6,066,156$5,983,205$82,9511.39% 108112003Ferndale Area SDCambria$5,536,431$5,432,146$104,2851.92% 108112203Forest Hills SDCambria$12,963,969$12,832,152$131,8171.03% 108112502Greater Johnstown SDCambria$19,242,661$18,486,767$755,8944.09% 108114503Northern Cambria SDCambria$8,971,192$8,849,972$121,2201.37% 108116003Penn Cambria SDCambria$9,942,244$9,808,680$133,5641.36% 108116303Portage Area SDCambria$6,935,022$6,844,998$90,0241.32% 108116503Richland SDCambria$3,536,386$3,382,099$154,2874.56% 108118503Westmont Hilltop SDCambria$4,207,387$4,113,516$93,8712.28% AUNSchool DistrictCounty 2016-17 Proposed SEF Dollar Increase Percent Increase 2015-16 Proposed SEF @ $50M 108110603Blacklick Valley SDCambria$561,243$20,8343.86%$540,409 108111203Cambria Heights SDCambria$1,022,427$36,4003.69%$986,027 108111303Central Cambria SDCambria$1,119,296$32,5242.99%$1,086,772 108111403Conemaugh Valley SDCambria$583,820$18,3613.25%$565,459 108112003Ferndale Area SDCambria$556,861$38,8997.51%$517,962 108112203Forest Hills SDCambria$1,425,273$31,9942.30%$1,393,279 108112502Greater Johnstown SDCambria$2,526,784$126,4705.27%$2,400,314 108114503Northern Cambria SDCambria$817,010$28,6253.63%$788,385 108116003Penn Cambria SDCambria$1,275,279$52,5824.30%$1,222,697 108116303Portage Area SDCambria$636,031$21,3173.47%$614,714 108116503Richland SDCambria$767,571$14,7401.96%$752,831 108118503Westmont Hilltop SDCambria$837,321$23,6842.91%$813,637

13. 2/29/2016 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.

14. 2/29/2016 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.

15. State Revenue 2/29/2016 STATE REVENUE Basic Instructional and Operating Subsidies Basic Instructional Subsidy (In Gross)16,476,97016,726,96816,766,57818,284,03817,879,521 Charter Schools 125,550 Tuition for Orphans & Children Placed in Private Homes54,7255,46420,400 Total Basic Instructional and Operating Subsidies16,531,69516,732,43216,786,97818,409,58817,879,521 Revenue for Specific Educational Programs Vocational Education390,372369,339274,935411,294 Alternative Education Special Education - Funding for School Aged Pupils2,220,4832,155,1062,273,0202,528,3372,398,105 Education Assistance Program (Tutoring) Pre-K Counts103,0232,175 150,000 Total Revenue for Specific Educational Programs2,713,8782,526,6202,547,9552,939,6312,959,399

16. Other State Revenue Transportation (Regular and Additional)1,201,5681,256,7911,289,4021,321,1701,348,110 Rental and Sinking Fund Payments382,235349,256350,761591,907952,121 Health Services64,82666,650 65,000 State Property Tax Reduction Allocation1,364,7391,364,9601,365,2021,365,3121,365,202 Safe Schools 60,00030,000 Extra Grants 28,47934,46234,573 PA Accountability Grant263,303 529,656 Error - No Object Code Found Supplemental Equipment Grants 24,62521,411 Additional grants not listed elsewhere758,42839,59910,000 Revenue from Social Security Payments 886,127875,637912,852927,445 Revenue from Retirement Payments1,621,6012,111,1542,651,8303,083,4113,599,031 Dual Enrollment4,775 5,000 Other Technology Grants145,295 Total Other State Revenue5,806,7706,422,4647,152,3787,379,1138,821,138 TOTAL STATE REVENUE 25,052,34325,681,51626,487,311 28,728,332 29,660,058 2/29/2016

17. Federal Revenue 2/29/2016 FEDERAL REVENUE Revenue from Federal Sources Payments for Federally Impacted Areas P.L. 81-87432,88819,61341,42420,00030,000 Other Unrestricted Fed Grants-In-Aid Driect from Fed. Govt 143,908 127,98075,000 Payments for Federally Impacted Areas P.L. 81-815 123,714 NCLB - Education of Disadvantaged Children2,994,0613,254,1563,004,9742,262,0182,815,956 NCLB - Preparing, Training and Recruiting Teachers/Principals432,574351,751371,917352,724360,000 NCLB - 21st Century Schools1,265,943465,35962,784 400,000 Vocational Education - Operating Expenditures92,91873,87682,89478,71775,000 Other Restricted Federal Grants-in-Aid Through the Commonwealth128,679136,58796,828130,00095,000 ARRA - Title I, Part A7,626 ARRA - Title I, School Improvement ARRA - State Fiscal Stabilization Fund Error - No Object Code Found 83,171 Medical Assistance Reimbursement Through the Commonwealth448,316350,860215,056123,64650,000 Medical Asstnc. Reimb. For Health-Related Admin.63,397106,288313,886120,000160,000 Total Revenue from Federal Sources5,466,4024,902,3984,396,6483,215,0854,060,956 TOTAL FEDERAL REVENUE 5,466,4024,902,3984,396,648 3,215,085 4,060,956

18. Summary of Revenues 2/29/2016 (Actual) (Budget)(Projected) 20132014201520162017 Act_3Act_2Act_1Projected_1 REVENUES Real Estate Taxes6,682,6496,708,5236,543,4557,336,9697,334,111 Act 511 Taxes2,366,0992,462,4512,773,6012,295,1002,350,200 Other Local Revenue1,829,9121,790,9591,989,2331,895,7411,578,227 Basic Instructional and Operating Subsidies16,531,69516,732,43216,786,97818,409,58817,879,521 Revenue for Specific Educational Programs2,713,8782,526,6202,547,9552,939,6312,959,399 Other State Revenue5,806,7706,422,4647,152,3787,379,1138,821,138 Federal Revenue5,466,4024,902,3984,396,6483,215,0854,060,956 Other Financing Sources1,153,068457,673151,30775,000125,000 TOTAL REVENUES42,550,47342,003,52042,341,55543,546,22745,108,552