Susquehanna Township

School District
2015-2016 Final Proposed
General Fund Budget

BUDGET TIMELINE
SUSQUEHANNA TOWNSHIP SCHOOL DISTRICT
PUBLIC BUDGET DEVELOPMENT TIMELINE
September 15, 2014

Review 15-16 Budget Development Timeline

PDE Issuance of Act 1 Index

October 20, 2014

Finance Committee Meeting

st

1 Public Budget Work Session 15-16 Preliminary GF Budget Review: Revenues

November 17, 2014

Finance Committee Meeting

nd

2 Public Budget Work Session 15-16 Preliminary GF Budget Review: Revenues & Expenditure
December 14, 2014

Finance Committee Meeting

rd

3 Public Budget Work Session 15-16 Comprehensive Preliminary GF Budget Review: Revenues & Expenditures

Public Discussion to Either

o
Approve Preliminary GF Budget seeking exceptions to raise taxes above Act 1 Index (or)
o
Adopt Resolution NOT to raise taxes above Act 1 Index

December 15, 2014 Sterling Act Tax Credit filing deadline

December 31, 2014 Deadline to inform residential property owner of the need to submit Homestead exclusion application to
qualify for tax reduction
January 12, 2015

Board Action to Either (1st Board Vote)

o
Approve Resolution Authorizing Display & Advertisement of 15-16 Proposed Preliminary GF Budget seeking
exceptions to raise taxes above Act 1 Index (or)
o
Adopt Resolution NOT to raise taxes above Act 1 Index
January/February 2015

If action was taken to Display & Advertise 15-16 Proposed Preliminary GF Budget seeking exceptions to raise taxes above Act 1
Index the following must occur:

Prior to Adoption of 15-16 Proposed Preliminary GF Budget

o
PDE 2028 Proposed Preliminary GF Budget must be posted for Public Inspection 20 days
o
PDE 2028 Proposed Preliminary GF Budget must be Publicly Advertised 10 days
nd

Board Action to (2
Board Vote if above Act 1 Index)
o
Approve Resolution Approving 15-16 Preliminary GF Budget authorizing referendum exceptions
o
Advertise Notice of Intent to apply to PDE for Referendum Exceptions at least 1 week prior to submission of
application

Notice of Intent must be posted on District website at least 1 week prior to submission of Referendum
Exceptions to PDE

Must file for PDEs approval of Referendum Exceptions no later than March 5, 2015, preferably by last day in February
March 16, 2015
th

If Necessary Finance Committee Meeting (and/or) 4 Public Budget Work Session

March 1, 2015 Residential Property Owner deadline to submit Homestead application to county
April 20 2015
th

If Necessary Finance Committee Meeting (and/or) 5 Public Budget Work Session

May 18, 2015

6th Public Budget Work Session 15-16 Comprehensive Proposed Final GF Budget Review: Revenues & Expenditures

Board Action to(3rd Board Vote if above Index 2nd Board Vote if below Index)
o
Approve Resolution Authorizing Display & Advertisement of 15-16 Proposed Final GF Budget
o
Prior to Adoption of 15-16 Proposed Final GF Budget

PDE 2028 Proposed Final GF Budget must be posted for Public Inspection 20 days

PDE 2028 Proposed Final GF Budget must be Publicly Advertised 10 days

June 15, 2015
rd

Board Action to ( 4th Board Vote if above Index 3 Board Vote if below Act 1 Index)
o
Approve 15-16 Final GF Budget
o
Approve Annual Tax Levy & Homestead/Farmstead Exclusion Resolutions
Submit 15-16 Final GF Budget PDE 2028 to PDE

COST OF OPERATIONS
GENERAL FUND
2015-2016 Proposed Final Operating Budget: $47,972,923

2014-2015 Current Operating Budget: $44,826,255

$ Value of Operating Budget Increase: $3,146,668

% Value of Operating Budget Increase:

7.02%

BALANCING THE BUDGET

GENERAL FUND
Estimated Beginning Fund Balance - 7/1/15: $14,257,762
2015-2016 Proposed Final Revenues
[Without Real Estate Tax Increase] : $45,320,829

2015-2016 Proposed Final Expenditures: $47,972,923

Deficit Before Proposed Tax Increase: $2,652,094
Proposed .4255 Mills (2.5%) Real Estate Tax Increase
[STSD Act 1 Index 1.9%] :

$647,862

Operating Deficit After Proposed Tax Increase

[Funded By Fund Balance] : $2,004,232
Estimated Ending Fund Balance - 6/30/16 : $12,253,530

MILLAGE & TAXPAYER

IMPACT
THE BOTTOM LINE
2014-2015 Current Millage Rate : 17.0200
Proposed Final Millage Increase : 0.4255
2015-2016 Proposed Final Millage Rate: 17.4455
Millage % Increase : 2.50%
Estimated $ Value of Mill [Post Homestead] : $1,633,678.89
2015-2016 Proposed Current Real Estate Tax Revenues
[93.20% Collection Rate] : $26,562,322
Annual Real Estate Tax Increase to Homeowner : $42.55
[$100,000 Property Assessed Value]
Monthly Real Estate Tax Increase to Homeowner
:
$3.55
[$100,000 Property Assessed Value]

WHERE DOES STSD RANK IN

MILLAGE RATES?
MILLAGE RATE RANKING
* Susquehanna Township School District has the 2nd Lowest Millage Rate of all
30.0000
Dauphin County School Districts.
27.9156

25.0000

25.4770

20.0000

15.0000

17.020017.2425
14.6008

10.0000

5.0000

0.0000

22.1500
20.4500
17.9227 18.4200 18.5267

WHAT DO STSD RESIDENTS

CURRENTLY PAY IN SCHOOL
REAL ESTATE TAXES?
School District

Current Real
Home Value
Estate Mills (Assessed Value)

Annual Real Estate

Annual Real Estate
Taxes Above or
Tax Bill
(Below) STSD

Central Dauphin

14.6008

$100,000

$1,460.08

($241.92)

Susquehanna Township

17.0200

$100,000

$1,702.00

N/A

Upper Dauphin

17.2425

$100,000

$1,724.25

$22.25

Derry Township

17.9227

$100,000

$1,792.27

$90.27

Lower Dauphin

18.4200

$100,000

$1,842.00

$140.00

Millersburg Area

18.5267

$100,000

$1,852.67

$150.67

Halifax Area

20.4500

$100,000

$2,045.00

$343.00

Middletown Area

22.1500

$100,000

$2,215.00

$513.00

Steelton-Highspire

25.4770

$100,000

$2,547.70

$845.70

Harrisburg City

27.9156

$100,000

$2,791.56

$1,089.56

REVENUES
How Much Revenues Will STSD Have
Available?
What Are The Revenue Sources?

REVENUE COMPOSITION
STSD STATE
Revenues 14%
BELOW State
Avg. of 35%

$9,694,887,
21%

2015-2016 Proposed Final

Revenues: $45,968,691
$420,000, 1%
6000 Local Revenues

7000 State Revenues

8000 Federal Revenues

$35,853,804,
78%

STSD LOCAL
Revenues 20%
ABOVE State
Avg. of 58%

REVENUE HIGHLIGHTS
LOCAL REVENUE CHANGES
$377,950

Moderate growth in real estate property assessed value.

$647,862

2.5% or .4255 mill Proposed Real Estate Tax Increase.

$699,132

Reduction in Earned Income Tax revenues.

$101,128

Reduction in Current Personal School Tax consistent with trends.

$185,000

Reduction in Delinquent Real Estate Tax revenues consistent with

most recently audited receipts.

STATE REVENUE CHANGES

$701,583

Increase in State Retirement revenues commensurate with

increased salaries and an increase the required PSERS contribution
of 4.44%.

Increase in Basic Education Funding in accordance with the

$296,604 Governor's Proposed Budget.
$44,820

Increase in Special Education Funding in accordance with the

Governor's Proposed Budget.

REVENUE CHANGES:
Preliminary To Proposed Final
Budget
2015-2016 Proposed Preliminary
REVENUE Budget [January 12, 2015]
Revenue
Account

7110
7271

Description
Basic Education Funding
[BEF]
Special Education Funding
[SEF]

2015-2016 Proposed Final REVENUE

Budget [May 18, 2015]

$45,627,267

Amount

$296,604
$44,820

$45,968,691

REVENUE DETAIL
FUNCTION

2012-2013
ACTUAL

2013-2014
ACTUAL

2014-2015
BUDGET

2015-2016
PROPOSED
PRELIMINA $ VALUE % VALUE
RY BUDGET INCREASE INCREASE

Current Real Estate Tax

6111

$24,505,506

$25,244,450

$25,536,510

$26,562,322

$1,025,812

4.02%

Earned Income Tax

6151

$4,192,219

$3,350,868

$4,200,000

$3,500,868

-$699,132

-19.97%

Current Personal School Tax

6152

$2,230,257

$2,137,600

$2,070,000

$1,968,872

-$101,128

-5.13%

Delinquent Real Estate Tax

6411

$1,802,016

$1,226,634

$1,700,000

$1,515,000

-$185,000

-12.21%

Delinquent Personal School Tax

6420

$774,016

$730,941

$800,000

$800,000

$0

0.00%

Other Local Revenues

6000

$1,346,777

$1,541,740

$1,472,242

$1,506,742

$34,500

2.34%

$34,850,791 $34,232,233 $35,778,752 $35,853,804

$75,052

0.21%

REVENUE DESCRIPTION

LOCAL REVENUES

TOTAL LOCAL REVENUES

6000

STATE REVENUES
Basic Education

7110

$3,312,493

$3,432,903

$3,432,445

$3,729,049

$296,604

8.64%

Special Education

7271

$1,327,376

$1,327,376

$1,327,376

$1,372,196

$44,820

3.38%

Transportation

7310

$745,697

$725,710

$750,000

$750,000

$0

0.00%

Social Security

7810

$727,015

$703,280

$719,100

$724,579

$5,479

0.76%

Retirement

7820

$1,214,082

$1,587,222

$1,655,904

$2,357,487

$701,583

42.37%

Other State Revenues

7000

$760,279

$715,084

$761,576

$761,576

$0

0.00%

TOTAL STATE REVENUES

7000

$8,086,942

$8,491,575

$8,646,401

TOTAL FEDERAL REVENUES

8000

$677,068

$497,324

TOTAL OTHER FINANCING

REVENUES

9000

$210,906

$0

GRAND TOTAL REVENUES

$9,694,887 $1,048,486

12.13%

$401,100

$420,000

$18,900

4.71%

$0

$0

$0

0.00%

$43,825,707 $43,221,132 $44,826,253 $45,968,691 $1,142,438

2.55%

EXPENDITURES
How Much Will STSD Spend?
On What Will Funds Be Expended?

EXPENDITURE COMPOSITION
2015-2016 PROPOSED FINAL
EXPENDITURES - $47,972,923
700 Property/Equipment,
$557,052, 1%

500 Other
Purchased
Services,
$6,434,329,
13%

800,900 Debt Service &

Other Financing Uses,
$3,569,360, 8%

600 Supplies,
$1,611,942, 3%

300 Purchased Professional & Technical

Services
400 Purchased Property Services

100,200 Salaries &

Benefits, $32,131,970, 67%
400
Purchased
Property
Services,
$1,281,967,
3%
300 Purchased
Professional & Technical
Services, $2,386,303, 5%

100,200 Salaries & Benefits

500 Other Purchased Services

600 Supplies

700 Property/Equipment

800,900 Debt Service & Other Financing

Uses

EXPENDITURE HIGHLIGHTS
EXPENDITURE COMMODITY/SERVICE AREA CHANGES

$$843,900 - Increase in Staff Salaries for Administrative,

Professional, Support, and Custodial/Maintenance employment
contracts. No New Positions.
$995,399 - Mandated Pennsylvania Schools Employee
Retirement System Contribution (PSERS) Increase. Rate
movement from 21.40% to 25.84%. (4.44% Increase)
$394,498 - Gross Increase in Medical Insurance Cost with Capital
Blue Cross (CBC) of 8%.
$279,996 - Anticipated Out of District Tuition Cost Increase to
align budget with trend.
$525,834 - Increase in Annual Debt Service payment due to 1
time upward spike payment schedule. Annual Payment Remains
at $3.7 Million for the Next 10 Years.

EXPENDITURE CHANGES:
Preliminary To Proposed Final
Budget
2015-2016 Proposed Preliminary
EXPENDITURE Budget [January 12, 2015] $48,264,183
Expenditure Account
1400
1400
2300
2300
2500
2600
2800
3200
3200
Numerous Functions
Numerous Functions
Numerous Functions
Numerous Functions
Numerous Functions

Description
Summer School - New Beginnings Budget
In-House Cyber School Budget
Administration Budget
Tax Operations Budget
Business Office Budget
Maintenance & Operations Budget
District-Wide Technology Budget
Athletic Budget
Band Budget
High School Building Budget
Middle School Building Budget
Medical Insurance Budget (Capital Blue Cross)
Thomas W. Holtzman, Jr. Building Budget
Sara Lindemuth Building Budget

Amount
($133,141)
($40,000)
($10,000)
($15,000)
($4,000)
($51,850)
($27,819)
($24,065)
$22,600
($16,049)
($24,500)
$41,828
($4,449)
($4,815)

2015-2016 Proposed Final EXPENDITURE

Budget [May 18, 2015] $47,972,923

EXPENDITURE DETAIL
Service/Commodities
Program

SERVICE/COMMODITIES

OBJECT

2012-2013
ACTUAL

2013-2014
ACTUAL

2015-2016
PROPOSED
$ VALUE % VALUE
2014-2015 PRELIMINARY INCREASE/ INCREASE/
BUDGET
BUDGET
DECREASE DECREASE

Salaries

100

$19,250,143

$18,954,855

$19,183,100

$20,027,000

$843,900

4.40%

Benefits

200

$7,687,870

$9,363,463

$10,676,603

$12,104,970

$1,428,367

13.38%

EXPENDITURE
DESCRIPTION

Purchased Professional &

Technical Services
Purchased Property
Services

300

$2,439,569

$3,226,763

$2,372,695

$2,386,303

$13,608

0.57%

400

$1,042,256

$1,141,068

$1,573,441

$1,281,967

-$291,474

22.74%

Other Purchased Services

500

$5,933,074

$6,054,144

$5,967,335

$6,434,329

$466,994

7.83%

Supplies

600

$1,424,267

$1,399,815

$1,663,376

$1,611,942

-$51,434

-3.19%

Property/Equipment

700

$461,826

$159,852

$330,994

$557,052

$226,058

68.30%

Other Objects

800

$54,672

$1,393,883

$1,633,711

$1,114,360

-$519,351

46.61%

Other Financing Uses

900

$231,805

$10,979,620

$1,425,000

$2,455,000

$1,030,000

72.28%

Fund Transfers
GRAND TOTAL
EXPENDITURES

$3,545,773

$0

$0

$0

$0

0.00%

$42,071,255 $52,673,463 $44,826,255

$47,972,923 $3,146,668

7.02%

PROGRAM AREA

Top 10 Most
Costly Programs
$44.77 Million or
93.3% of Budget

Least Costly
Programs
$3.20 Million or
6.7% of Budget

Account

Program

1100

Regular Programs

$16,896,002

$17,766,197

$18,735,935

$19,586,170

$850,235

4.54%

1200

Special Ed. Programs

$6,393,348

$6,862,711

$6,289,443

$7,413,002

$1,123,559

17.86%

2600

Plant Operation & Maintenance

$3,384,395

$3,637,666

$3,585,608

$3,910,953

$325,345

9.07%

5100

Debt Service/Other Exp. & Finances

$3,748,032

$12,092,687

$2,933,937

$3,468,854

$534,917

18.23%

2300

Administration

$2,534,423

$2,911,532

$2,967,894

$2,898,149

($69,745)

-2.40%

2700

Transportation

$1,816,117

$2,020,316

$1,890,043

$2,042,098

$152,055

8.05%

1300

Vocational Ed. Programs

$1,242,085

$1,392,132

$1,672,950

$1,669,106

($3,844)

-0.23%

2100

Pupil Services

$1,146,303

$1,216,413

$1,300,834

$1,425,684

$124,850

9.60%

2800

Central Support Services

$672,494

$729,119

$1,335,295

$1,391,218

$55,923

4.19%

2200

Instructional Staff Services

$1,137,990

$972,048

$861,292

$973,226

$111,934

13.00%

10

3200

Student Activities

$822,363

$854,025

$939,632

$909,627

($30,005)

-3.29%

11

2500

Business Services

$732,354

$802,616

$852,389

$873,077

$20,688

2.43%

12

1700

Community/Junior College

$519,790

$520,170

$519,790

$539,138

$19,348

3.72%

13

1400

Other Inst. Programs

$622,554

$473,925

$437,747

$422,400

($15,347)

-3.63%

14

2400

Pupil Health Services

$345,683

$359,869

$458,965

$405,721

($53,244)

-13.12%

15

2900

Other Support Services

$40,433

$40,055

$40,000

$40,000

$0

0.00%

16

3300

Community Services

$2,103

$3,260

$4,500

$4,500

$0

0.00%

17

1500

Non-Public

$14,786

$18,722

$0

$0

$0

0.00%

18

$42,071,255

$52,673,462

$44,826,255

$47,972,923

$3,146,668

7.02%

Grand Total Expenditures

2013-2014
Actual

2014-2015
Budget

2015-2016
Most TO
$ VALUE
% VALUE
Proposed
INCREASE/
INCREASE/ Least Costly
Final Budget (DECREASE) (DECREASE) Programs

2012-2013
Actual

2015-2016 Proposed Final

General Fund Budget
Next Steps
May 18, 2015 - Approve Resolution Authorizing
Display & Advertisement of Proposed Final
General Fund Budget.
May 19, 2015 - Advertise GF Proposed Final
Budget at least 10 Days prior to Final
Adoption.
May 19, 2015 - Proposed Final General
Fund Budget For Public Inspection 20 Days
June 15, 2015 - Adopt PDE 2028 Final
General Fund Budget.

Susquehanna Township
School District
2015-2016 Proposed Final
General Fund Budget

Oslwen C. Anderson, Jr.

Business Manager
717-657-5100 Ext. 50140
oanderson@hannasd.org