1. Listen to audio over your computer speakers. If you are not able to listen via the Internet, you can dial-in by phone using the numbers shown on your screen. If you disconnect, simply repeat instructions to reconnect to the program. If listening to audio by phone, you can adjust the volume by pressing *4. To submit a question, type in the chat window and click “Enter” to send. CPE and CEU Credits are NOT available for this forum.

2. Welcome to the Third Installment of FYI Our Intent and Purpose – Strategic Plan Outreach and Mentorship Effort for New and Newer PASBO Members in all aspects of School Business Management – Use PASBO Experts to Help New Entrants – Continuing Series May 9 at 9:00 a.m. June 13 at 9:00 a.m. Who Are You?—Let’s Find Out 2

3. Jeff Ammerman, PASBO Director of Technical Assistance Previous business manager at State College Area SD, South Middleton SD, and Philipsburg-Osceola Area SD Worked in the Business Office at Tuscarora Intermediate Unit Part of my role at PASBO is to answer questions for members jammerman@pasbo.org, 717-540-9551 jammerman@pasbo.org 3

4. Today’s Agenda 1.What's Due – Calendar of State and Federal Reports 2.From the Experts 3.PASBO Tools You Can Use – Resources to Help You 4.Your Questions Answered – An Open Forum for Your Questions About Topics Covered and Uncovered! 4

5. Before We Start The due dates on the calendar are intended as a guide not as absolute deadline dates. The calendar is a work in progress and will be modified throughout the year. This is not an “official” calendar although it has been reviewed by PDE. 5

6. Sources of Filing and Reporting Info PIMS Data Collection Calendar  http://www.portal.state.pa.us/portal/server.pt/community/pims- pennsylvania_information_management_system/8959 http://www.portal.state.pa.us/portal/server.pt/community/pims- pennsylvania_information_management_system/8959 Comptroller Forms  http://www.portal.state.pa.us/portal/server.pt/community/forms _and_procedures/13472 http://www.portal.state.pa.us/portal/server.pt/community/forms _and_procedures/13472 Food Service Calendar  http://www.portal.state.pa.us/portal/server.pt/community/natio nal_school_lunch/7487/activity_calendar/964588 http://www.portal.state.pa.us/portal/server.pt/community/natio nal_school_lunch/7487/activity_calendar/964588 6

7. 1-AprNew Hire ReportMonthlyReport of New HiresHR Dept. of Labor & Industry 1-AprNSL Report on PEARSMonthly Reimbursement for Lunches Served each MonthFood ServiceCN PEARS 1-AprRCT-900AnnualPublic Utility Realty Tax Act (PURTA)Finance PA Dept. of Revenue 10-Apr Upload NPAS Reports and Send On-lineMonthly Report of Wages & Retirement ContributionsFinancePSERS/NPAS 10-Apr Bus Evacuation - PDE 4101Semi-AnnualSchool Bus Evacuation DrillTransportationPDE 15-AprAP-1, AP-2AnnualUnclaimed Property Reporting (HRS Pro)FinancePA Treasury 25-AprPDE-2576Annual Corrections (if necessary) to PDE 2576 Prelim. Summary of pupil transportationTransportation PDE 30-AprPDE-339Quarterly Report for Soc. Sec. and Medicare contributionsFinanceDSD&A 30-Apr941QuarterlyEmployer's Quartery Federal Tax ReturnFinanceIRS

8. 1-MayPDE-2054AnnualGeneral fund annual budget (intermediate units)FinancePDE 1-MayNew Hire ReportMonthlyReport of New HiresHR Dept. of Labor & Industry 1-MayNSL Report on PEARSMonthlyReimbursement for Lunches Served each Month Food ServiceCN PEARS 1-May Financial Interest StatementsAnnualBoard Members, Tax Collectors, Administrators Board Secretary PA Ethics Commission 10-May Upload NPAS Reports and Send On-lineMonthlyReport of Wages & Retirement ContributionsFinancePSERS/NPAS 31-May Certification of Use of PDE-2028Annual Certification of Use of PDE-2028 must be signed/submitted even if preliminary budget adoptedFinancePDE 31-MayCLGS-501Annual Certified copy of new LTEA tax enactments, repeals, changes, or new tax collectorFinanceDCED

9. 1-JunNew Hire ReportMonthlyReport of New HiresHR Dept. of Labor & Industry 1-JunNSL Report on PEARSMonthly Reimbursement for Lunches Served each MonthFood ServiceCN PEARS 7-Jun Resolution declining slot moneyAnnualCopy of resolution declining slot moneyFinancePDE 10-Jun Upload NPAS Reports and Send On-lineMonthly Report of Wages & Retirement ContributionsFinancePSERS/NPAS 10-Jun2030QuarterlyReconciliation of cash on handFinanceComptroller 10-JunAnnual BudgetAnnual Make PDE-2028 available for public inspection 20-JunAnnual BudgetAnnual Deadline to publish intent to adopt final budget noticeFinance 21-Jun QuarterlyPSERS Q1 Employer Payment PSERS

10. 30-Jun018hAnnual Health Inspection Report--Nutrition Program Sponsors Food ServicePEARS 30-JunPDE-2028Annual General fund annual budget and Homestead Resolution AdoptionFinancePDE 30-Jun EOY CATS ReportingAnnualPrepare and submit CATS reports PDE 30-Jun Dept. of Labor & Industry UC-2Quarterly Report of Unemployment Comp. WagesFinance Dept. of Labor & Industry 30-JunEarned Income TaxQuarterlyReport of Local Wage Tax WithholdingsFinance Local EIT Collector 30-JunIRS- 941QuarterlyFICA & Federal Income TaxFinanceIRS 30-Jun PA Department of RevenueQuarterlyReport of State Tax WithholdingsFinance 30-JunPDE-339 (Act 29)Quarterly Social Security & Medicare ContributionsFinance 30-JunPSERS - EmployerQuarterlyDeposit of Employer Retirement DueFinancePSERS 30-Jun All Federal Grant reportingQuarterly Submit all grant reporting for Federal programs. FAI

11. Today’s Expert, Dr. Timothy J. Shrom, PRSBA Business manager at Solanco SD since 1982. Graduate of Octorara HS, Elizabethtown College (B.S. Business Administration) and Penn State University (master’s and doctorate). Elected to the PASBO Board of Directors in 1995; elected Vice President in 1997; served as President in 1999-2000. Gary Reeser Award Winner in 2002. Has served in leadership positions with the PASBO Pension Reform Task Force, Benchmarking, Legislative, Health Care, Conference and ASBO Election Committees.

12. Today’s Expert, Dr. Timothy J. Shrom, PRSBA Tim is a frequent presenter for PASBO, ASBO International and the Association for Education Finance and Policy. He is a frequent contributor to PASBO Report. He resides in Quarryville with his wife, Debbie and daughter Tiffany.

13. Using Data vs Being used by Data You Must Tell a Story Keep the main thing..... the main thing Think....Really think.....what is the message you want to deliver.....in what time span How to do that....Conceptualization.....From data to Visuals with context...... – Try it out on your team BEFORE the board...they learn and so do you – Build it...assign it.... Maintain it....learn from it Know WHO you are...Know your data

14. Leading Vs. Managing Schedule time to Visualize from 40,000 feet Know your data and where you ‘fit’ Know where you’ve ‘been’...& where going...trends matter General Fund (GF) Budget – E = R....every time. – Multi-year view...this year plus three – Protect the GF via other funds....NOT the other way around – the Past is a guide; Present is to decide; & the Future you get is what you must ride.

15. Data & Visual Impact Food Service Facilities Financials Transportation Tax office Departments Staffing Salaries Benefits Supplies Comparables.... To yourself To time ( last, this, next) To Direction (& speed) To Region To County To State To Nation To Best in Class And Many More...

16. 15 Year Bunny Trails!! Share of Total Expenditures for the Average PA School District

17. 10% Lower Salary Share with 2% Higher Benefit Share

18. 4% Share of total----$24 Billion

19. Revenue Bunny Trails too! Avg all 500 Districts

20. Rendell Surge & return to 2003-04 level

21. ARRA

22. ARRA and Edu Jobs...Done.

23. Powerful Pictures Point of 1:1 E = R

24. Food Service metrics

28. Food Service 2012-13

31. Facilities Energy – Monthly Electric report Cards Smiley Faces vs Frowny Faces To each School and Post Board circulation folder Monthly is better than quarterly Daily is better than Monthly – Cost per Square foot Over time, direction, results Operations vs Physical plant & Infrastructure.....THEY ARE NOT THE SAME!!

32. Solanco High School PP&L KWHKWH % KWH SCH YEAR 2012-13KWHTOTAL$ SCH YEAR 2013- 14 YTDKWHPPL $DE $TOTALInc / dec 6/21-7/21 118,000 11,576.286/20-7/22 132,000 2,283.10 11,567.86 13,850.96 14,00011.86% 7/21-8/19 122,000 11,801.907/22-8/19 124,000 2,100.84 10,027.60 12,128.44 2,0001.64% 8/19-9/20 163,000 14,702.938/20-9/19 158,000 3,295.19 12,497.00 15,792.19 (5,000)-3.07% 9/20-10/20 157,000 14,533.049/19-10/21 162,000 3,129.29 12,006.56 15,135.85 5,0003.18% 10/20-11/18 146,000 14,011.9510/21-11/19 152,000 2,695.45 10,988.52 13,683.97 6,0004.11% 11/18-12/20 144,000 13,746.4311/19-12/19 146,000 2,095.08 11,181.83 13,276.91 2,0001.39% 12/20-1/20 144,000 12,815.6612/19-1/20 155,000 2,300.00 10,809.30 13,109.30 11,0007.64% 1/20-2/21 145,000 12,706.771/21-2/20 -0.00% 2/21-3/21 135,000 12,444.072/20-3/20 -0.00% 3/21-4/20 139,000 13,061.853/20-4/19 -0.00% 4/20-5/21 157,000 14,272.024/20-5/21 - 5/21-6/20 141,000 13,860.555/21-6/20 - Total 2012-13 1,711,000 $159,533.45Total 2013-14 1,029,000 17,898.95 79,078.67 $ 96,977.62 0.0932 FYSq Ft* 234,502 Prior Year 2011-12 1,781,000 $163,743.260.09192011-12 $ 0.70 2012-13 $ 0.68 2013-14 YTD $ 0.71 Prior Year Inc dec (70,000) $ (4,209.81)* Excludes Fuel oil

33. Bart-Colerain Elementary PP&L KWHKWH % KWH SCH YEAR 2012- 13KWHTOTAL $SCH YEAR 2013-14 YTDKWHPPL $DE $TOTALInc / dec 6/1-7/21 15,120 1,767.706/20-7/22 16,800 378.61 1,514.67 1,893.28 1,68011.11% 7/21-8/19 17,280 1,967.257/20-8/20 17,640 464.79 1,544.18 2,008.97 3602.08% 8/19-9/20 27,840 2,834.388/20-9/18 29,800 721.26 2,322.38 3,043.64 1,9607.04% 9/20-10/20 25,680 2,476.399/19-10/21 28,440 683.21 2,119.63 2,802.84 2,76010.75% 10/20-11/18 28,800 2,833.5110/21-11/19 30,240 614.50 2,084.30 2,698.80 1,4405.00% 11/18-12/20 33,480 2,959.5511/19-12/19 40,440 649.56 2,761.39 3,410.95 6,96020.79% 12/20-1/20 41,040 3,208.1712/19-1/20 42,000 750.00 4,465.35 5,215.35 9602.34% 1/20-2/21 44,520 3,641.461/21-2/20 -0.00% 2/21-3/21 39,360 3,271.352/20-3/20 -0.00% 3/21-4/20 32,400 2,868.913/20-4/19 -0.00% 4/20-5/21 27,240 2,523.834/20-5/21 - 5/21-6/20 22,320 2,343.825/21-6/20 - Total 2012-13 355,080 $ 32,696.32Total 2013-14 205,360 4,261.93 16,811.90 $21,073.83 0.092 FYSq Ft Prior year 2011-12 323,640 $ 30,552.850.0942011-12 $ 0.52 586922012-13 $ 0.56 2013-14 YTD $ 0.62 Prior Year Inc / dec 31,440 $ 2,143.47

34. Fuel Plus Electric

36. Operations Physical Plant Keep it Working Keep it Clean Keep it Supplied Preventive Maintenance Staffing & Productivity View: Annual to three years Infrastructure Capital Planning ROI Life Cycle Cost Predictive Maintenance View: Annual to....

37. Transportation Transportation Expense Exp Per Student Transportation Revenue Revenue Per ADM Net Cost Per Student Rank Net Cost Sq Miles Cost per Student per Sq mile 729,518490.93333,334224.32266.611339.56.75 2,078,092641.781,087,003335.70306.0810506.12 354,106240.2311,5657.85232.39182.496.83 2,139,684499.81654,617152.91346.90556.86.11 2,578,731557.681,350,856292.14265.5414703.79 1,710,198594.64897,982312.23282.4111358.07 2,311,116730.901,239,450391.98338.927953.57 1,655,634681.61903,763372.07309.548754.13 2,198,147561.611,101,169281.34280.2712614.59 1,923,694459.77839,028200.53259.2416455.76 5,186,444762.711,638,323240.93521.7814411.86 1,325,747423.16605,794193.36229.801936.26.35 4,094,606365.591,829,202163.32202.27201118.39 1,110,014241.31558,941121.51119.8022523.96 2,119,560736.21902,943313.63422.58377.85.43 3,145,408537.311,133,370193.61343.70623.414.69 1,841,825783.421,219,109518.55264.8715143.61.84 1,195,600354.25584,659173.23181.0221404.53 2,870,347552.631,267,023243.94308.6991102.81 1,853,9841107.52986,529589.32518.192885.89 2,924,406782.351,558,498416.93365.414180.72.02 1,963,276437.65862,063192.17245.4817415.99

41. Trifecta: Budgeting / Fiscal Outcomes / Negotiations Budgeting: is the Planning stage on HOW you will best guide towards Positive Fiscal Outcomes...It is NOT a one year activity...it is NOT ( repeat NOT) the measure one should value above Positive Fiscal Outcomes Positive Fiscal Outcomes: Requires Multi-year view and planning; Positive is defined as sustainable financial underpinning to Programmatic and Departmental choices made by the district...It is tied to student outcomes and your ability to sustain programs for students Negotiations: No such thing as non-cost item – Know your data, Know your costs, know your revenue streams

42. Years ofABCDMASTER’sFGHI Exper. 142,94343,72544,50746,51348,85150,30051,46953,38855,130 243,20844,00944,81046,94349,39450,83452,04453,97555,784 343,48344,35545,22747,39449,95151,40952,61554,56356,392 443,80944,77245,73547,90650,54752,03453,26155,25757,142 544,31645,29946,28248,58751,27252,77954,05356,03358,099 644,73345,82246,91149,36452,13353,65654,96056,82759,080 746,32847,46448,60050,55453,47855,02056,32958,25460,485 847,17348,44149,70951,70354,71856,28957,70759,53061,709 948,21649,67951,14253,00556,07757,69259,10260,95063,085 1049,33051,17653,02254,55957,65159,28560,69562,59164,836 1150,69252,36054,02855,66858,85660,51161,90663,81466,189 1252,12453,66755,21057,14660,34662,01163,52665,44567,763 1353,60954,93656,26358,63261,74063,42064,92266,95669,072 1454,91756,11157,30559,67062,89864,58266,05868,13770,492 1556,73257,67358,61461,31664,48066,17567,63569,90971,860 1658,53559,37060,20563,13866,40768,12469,64471,99773,940 1759,56460,98362,40265,10468,39670,10671,72474,01976,313 1861,57462,57763,58066,59969,77771,52973,10875,41977,774 1962,33963,30564,27167,38670,58172,34573,98776,17378,258 2062,82064,14765,47468,46571,64173,41675,13677,17579,080 2163,30464,50265,70069,07672,26174,04275,63677,66979,819 2263,11864,81466,51069,50372,65974,44276,03778,10080,164 2363,22964,97066,71169,64272,80674,55476,12778,23280,318 2463,26965,07666,88369,75672,91774,66776,24178,35580,462 2563,26965,07666,88369,75672,91774,66776,24178,35580,462 2663,52465,47167,41870,07873,22274,97476,54978,68780,606 2763,52465,47167,41870,07873,22274,97476,54978,68780,606 2863,52465,47167,41870,07873,22274,97476,54978,68780,606 2963,52465,47167,41870,07873,22274,97476,54978,68780,606 3063,52465,47167,41870,07873,22274,97476,54978,68780,606

43. Salary & Cash...$10.00 Example 43

44. Salary and Cash II...Real Life.. You know your district.... 44

48. Collective bargaining I Status Quo and on we go.... (steps and advances not required) Risks...Unfair labor practice...work to contract PLRB; Lock out.....UIC...Fact-Finding Health care costs XX times 8-12% > 2% times salary XX... Little incentive to settle...no one wants to go “backwards”...few will volunteer a freeze or cuts...you do have to ask.... The GA to fix this??.....and I have a bridge to sell you... 48

49. Collective bargaining II Big dollars are here...period. – Salary vs. ?...going to find out what is more important; what can you sustain? – Cash...and fund balances....Got One? – Direct Benefit linkage ( hard dollars) Health Care linkage...Federal PPACA.. PSERS...1/2 way......’and I think it’s going to be a long long time’... Social Security...decoupling from state participation? Tuition...Higher Ed budget cuts...B24...why more? – Indirect Linkage 49

50. Collective Bargaining III – Indirect Linkage – Mentorship and data literacy – In-service; curriculum and differentiated instruction – Evaluation and training; departmental curricular alignment For the New hire.....Vision the future.....IFO. – Retirees & Property Tax....demographic trending ; IFO... EIT and Revenue authority? – Health Care Cost...OPEB??....who cares?? PPACA....whatever it is, it will be costly... Private sector...HDHP...what’s next?...public sector....on- behind...not for long..(tjs) Total compensation...DC dollars....large chunks of future dollars NOT flowing to salary... 50

53. A “must attend” for all people new to a position in school business. School Operations Academy July 24-25, 2014 Penn State Conference Center State College, PA Tracks in Business, Facilities, Food Service and Transportation will help you to: -learn proven techniques from experienced practitioners -gain ideas to create efficiencies and reduce costs -exchange challenges and solutions with your peers -build a network of contacts across the state

54. Build a Solid Foundation with Elements & Applications Workshops ELEMENTS OF PURCHASING - April 9 in Harrisburg ELEMENTS OF TRANSPORTATION - May 6 in Harrisburg APPLICATIONS IN REVENUES - May 1 in Harrisburg For a complete course listing, visit http://www.pasbo.org/workshopshttp://www.pasbo.org/workshops

56. Treasure Trove of Act 1 Resources http://www.pasbo.org/act1info

57. There’s a doc for that… Delivering Best Practices and Good Ideas www.pasboerc.org at the E lectronic R esource C enter

58. The Budget Blog Invitation only site related to the State Budget If you have not yet signed up, please send an email to jammerman@pasbo.org jammerman@pasbo.org Sign-up is easy Try to send out messages when updates occur, but check once a week just in case

59. Time for Questions! Send text questions using the “Chat” function at the left side of your screen. Type message in box and click “Enter” to send.

60. CPE and CEU Credits are not available for this forum. Thank you for your participation!