1. Greater Johnstown School District 16-17 Budget Presentation
1/13/2019

2. REVENUES VS. EXPENDITURES
(Actual)
2012
Act_3
REVENUES VS. EXPENDITURES
Total Revenues
41,651,266
Total Expenditures
42,713,926
Operating Balance
(1,062,660)
Total Initiatives
Op. Balance Post Initiatives
Adequacy Target
47,716,266
GENERAL FUND BALANCE
Beginning of the Year
17,029,533
End of the Year
15,966,873
Capital Project Funds
5,710,497
Total Fund Balance
21,677,370
(Actual)
(Budget)
(Projected)
2013
2014
2015
2016
2017
Act_3
Act_2
Act_1
BudgetVar
Projected_1
42,550,473
42,003,520
42,341,555
43,546,227
45,057,698
46,367,737
44,398,786
45,834,294
46,502,500
47,754,143
(3,817,264)
(2,395,266)
(3,492,739)
(2,956,272)
(2,696,445)
(1,000,000)
(3,696,445)
48,527,443
49,352,409
50,388,810
15,966,873
12,149,609
9,754,343
6,261,604
3,305,331
(391,113)
4,590,896
4,213,805
4,037,385
16,740,505
13,968,148
10,298,989
7,342,716
3,646,272
1/13/2019

3. Fund Balance Projection
1/13/2019

4. Adequacy Target
1/13/2019

5. Basic Ed Components 1/13/2019 Greater Johnstown School District
2017 est.
2016 est.
2015
2014
2013
2012
2011
2010
Budget
Actual
Basic Ed
18,633,008
17,300,570
16,766,578
16,705,731
16,464,680
14,938,282
15,050,771
ARRA -
2,061,733
$2,022,944
Ed Jobs
1,223,865
High School Reform
ABG (Block Grant)
263,303
307,248
735,944
778,005
EAP (Tutoring)
83,322
210,128
248,940
Dual Enrollment
739
Science/Improvement Grants
5,000
Alternative Education
62,856
Charter Reimburse (promise of 30% against cost annually)
158,351
143,361
CFF (technology)
Ready to Learn
529,656
TOTAL
17,830,226
17,296,234
16,969,034
16,727,983
16,855,250
19,333,303
18,312,616
1/13/2019

6. Original Outlook and Strategic Objectives
Chart 1: General Fund Fiscal Gap
act_12
var_01
proj_01
proj_02
proj_03
proj_04
BASELINE
2012
2013
2014
2015
2016
2017
TOTAL REVENUES
$41,651,266
$38,165,942
$39,099,171
$40,258,981
$41,512,627
$42,629,004
TOTAL EXPENDITURES
$42,713,926
$45,409,750
$47,132,468
$49,157,762
$51,268,814
$53,159,541
BASELINE OPERATING BALANCE (Pre Initiatives)
($1,062,660)
($7,243,808)
($8,033,297)
($8,898,781)
($9,756,187)
($10,530,537)
TOTAL INITIATIVES -
BASELINE OPERATING BALANCE (Post Initiatives)
FUND BALANCE AND CAPITAL RESERVE (Beginning of Year)
$22,651,114
$21,677,370
$14,433,562
$6,400,265
($2,498,515)
($12,254,702)
FUND BALANCE AND CAPITAL RESERVE (End of Year)
($22,785,239)
1/13/2019

7. Operational Roles In School Finances
The Pennsylvania School Code clearly makes the local Board of Education (which is elected by the citizens of the district) responsible for conducting the financial affairs of the district. (PDE)
1/13/2019

8. Focus on Instruction Average Instructional Costs State: 58.29%
GJSD 61.39%.
Support Staff Costs
State: 27.43%
Cambria County: 31.03%
GJSD: 24.39%
Debt Service
State:12.44%
GJSD: 8.17%.
Instruction needs to continue to be our top priority. The student focused approach has been what shaped GJSD’s student success throughout history.
1/13/2019

9. PSERS EXPENDITURES 100 Personnel Services - Salaries 19,789,152
(Actual)
(Budget)
(Projected)
2013
2014
2015
2016
2017
Act_3
Act_2
Act_1
BudgetVar
Projected_1
EXPENDITURES
100
Personnel Services - Salaries
19,789,152
18,981,882
18,167,257
18,482,970
18,456,244
PSERS Contribution Rates *
12.36%
16.93%
21.40%
25.84%
29.69%
Projected Contributions (Salaries x Contribution Rate)
2,445,939
3,213,633
3,887,793
4,775,999
5,479,659
230
Actual Contributions (from AFR)
2,479,513
3,154,225
3,786,798
4,433,265
1/13/2019

10. Healthcare
Health
Care
Year
Increase
2009
0.00%
2010
8.00%
2011
2012
6.00%
2013
15.00%
2014
13.90%
2015
6.60%
2016
5.2%
2017
5.00%
The payment will increase to $5,171,573, an increase of $255,629.
1/13/2019

11. Strategic Objectives Revenues
2009 / 2010
2010 / 2011
2011 / 2012
2012 / 2013
2013 / 2014
2014 / 2015
2015 / 2016
2015/ 2016
Locality / Borough
Assessed 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
Milage
4.680%
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
2015/2016
Exempt
130,423,820
128,696,780
128,468,040
128,174,670
129,131,400
128,245,370
128,201,190
85,796,020
1,488,590
1,541,820
1,542,160
1,542,410
1,549,910
1,551,430
2,689,020
2,679,700
2,686,500
39,945,360
40,534,880
40,539,310
40,531,510
2,445,670
2,490,550
2,499,010
2,531,180
2,574,480
2,611,990
2,606,610
144,480
159,580
152,620
106,740
9,440
137,191,580
135,568,430
135,340,190
172,338,100
173,943,290
173,099,200
172,997,480
130,493,490
1/13/2019

12. Assessed Value
1/13/2019

13. Real Estate Tax AUN School District Tax County
FY CY 2016 Real Estate Mills
Windber Area SD
Cambria
Blacklick Valley SD
Greater Johnstown SD
Forest Hills SD
Portage Area SD
Richland SD
Northern Cambria SD
Penn Cambria SD
Central Cambria SD
Conemaugh Valley SD
Cambria Heights SD
Glendale SD
Ferndale Area SD
Westmont Hilltop Area SD
1/13/2019

14. Projected Increase to Act 1
Tax Increases
Milage
Locality / Borough
Increased Collection
Percent by
Homestead by
Collection
at 100%
Municipal
Percentage
Estimated
City
$293,955.78
$250,761.00
West Taylor
$10,261.65
$8,604.37
Stoneycreek
$41,970.23
$36,201.57
Lower Yoder
$49,000.66
$44,167.46
Geistown
$5,463.35
$4,626.98
Total
$400,651.67
$344,361.38
The estimated increase of a tax increase would be $400,651 with an estimated $344,361 increase in projected collections based on historical collection rate. The difference would be made up in subsequent budget years.
1/13/2019

15. Projected Increase to Individual Taxpayers
Median Homestead Value
$13,689
$640.65
$663.92
$23.27
Various Assessed Values
$5,000
$234.00
$242.50
$8.50
$10,000
$468.00
$485.00
$17.00
$25,000
$1,170.00
$1,212.50
$42.50
$50,000
$2,340.00
$2,425.00
$85.00
$75,000
$3,510.00
$3,637.50
$127.50
$100,000
$4,680.00
$4,850.00
$170.00
$150,000
$7,020.00
$7,275.00
$255.00
$200,000
$9,360.00
$9,700.00
$340.00
1/13/2019

16. Projected Increase to Individual Taxpayers
Parcel Count
Total Value
Value Per Mil
Current Mils
Mils to Act 1 Index
Difference
Residential
13,181
123,102,530
9,339
0.0468
0.0485
$15.88
1/13/2019

17. State Budget Update Governor Proposal for 16-17 As of Feb. 2016
AUN
School District
County
Proposed BEF
Proposed BEF
Dollar Increase
Percent Increase
Blacklick Valley SD
Cambria
$5,340,310
$5,255,418
$84,892
1.62%
Cambria Heights SD
$9,864,610
$9,729,640
$134,970
1.39%
Central Cambria SD
$7,634,004
$7,533,158
$100,846
1.34%
Conemaugh Valley SD
$6,066,156
$5,983,205
$82,951
Ferndale Area SD
$5,536,431
$5,432,146
$104,285
1.92%
Forest Hills SD
$12,963,969
$12,832,152
$131,817
1.03%
Greater Johnstown SD
$19,242,661
$18,486,767
$755,894
4.09%
Northern Cambria SD
$8,971,192
$8,849,972
$121,220
1.37%
Penn Cambria SD
$9,942,244
$9,808,680
$133,564
1.36%
Portage Area SD
$6,935,022
$6,844,998
$90,024
1.32%
Richland SD
$3,536,386
$3,382,099
$154,287
4.56%
Westmont Hilltop SD
$4,207,387
$4,113,516
$93,871
2.28%
AUN
School District
County
Proposed SEF
Dollar Increase
Percent Increase
Proposed $50M
Blacklick Valley SD
Cambria
$561,243
$20,834
3.86%
$540,409
Cambria Heights SD
$1,022,427
$36,400
3.69%
$986,027
Central Cambria SD
$1,119,296
$32,524
2.99%
$1,086,772
Conemaugh Valley SD
$583,820
$18,361
3.25%
$565,459
Ferndale Area SD
$556,861
$38,899
7.51%
$517,962
Forest Hills SD
$1,425,273
$31,994
2.30%
$1,393,279
Greater Johnstown SD
$2,526,784
$126,470
5.27%
$2,400,314
Northern Cambria SD
$817,010
$28,625
3.63%
$788,385
Penn Cambria SD
$1,275,279
$52,582
4.30%
$1,222,697
Portage Area SD
$636,031
$21,317
3.47%
$614,714
Richland SD
$767,571
$14,740
1.96%
$752,831
Westmont Hilltop SD
$837,321
$23,684
2.91%
$813,637
1/13/2019

18. State Budget Update Governor Proposal for 16-17 As of Apr. 2016
AUN
School District
County
Proposed BEF
Proposed BEF
Dollar Increase
Percent Increase
Cambria Heights SD
Cambria
$9,757,191
$9,624,339
$132,852
1.38%
Central Cambria SD
$7,545,171
$7,448,729
$96,442
1.29%
Conemaugh Valley SD
$6,009,928
$5,931,206
$78,722
1.33%
Ferndale Area SD
$5,468,219
$5,370,558
$97,661
1.82%
Forest Hills SD
$12,807,357
$12,676,922
$130,435
1.03%
Greater Johnstown SD
$18,633,008
$17,881,308
$751,700
4.20%
Northern Cambria SD
$8,890,119
$8,766,248
$123,871
1.41%
Penn Cambria SD
$9,840,850
$9,713,578
$127,272
1.31%
Portage Area SD
$6,866,570
$6,785,088
$81,482
1.20%
Richland SD
$3,331,539
$3,182,658
$148,881
4.68%
Westmont Hilltop SD
$4,061,228
$3,975,826
$85,402
2.15%
AUN
School District
County
Proposed SEF
Dollar Increase
Percent Increase
Proposed $50M
Cambria Heights SD
Cambria
$986,084
$25,907
2.70%
$960,177
Central Cambria SD
$1,107,740
$33,607
3.13%
$1,074,133
Conemaugh Valley SD
$568,738
$14,693
2.65%
$554,045
Ferndale Area SD
$535,448
$36,399
7.29%
$499,049
Forest Hills SD
$1,415,033
$33,624
2.43%
$1,381,409
Greater Johnstown SD
$2,479,116
$129,317
5.50%
$2,349,799
Northern Cambria SD
$801,327
$26,822
3.46%
$774,505
Penn Cambria SD
$1,250,973
$51,522
4.30%
$1,199,451
Portage Area SD
$631,736
$23,667
3.89%
$608,069
Richland SD
$763,775
$15,952
2.13%
$747,823
Westmont Hilltop SD
$831,615
$25,827
3.21%
$805,788
1/13/2019

19. Introduction to the State Formula
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.
1/13/2019

20. 1/13/2019

21. Expense Strategic Objectives
Options for :
Cost reduction strategies:
Renegotiating teacher contract to reduce overall employee cost (savings over budget to do nothing $846,944)
Freeze on all non union salaries ($126,692)
Savings through retirement teachers and non replacement (new teacher cost is $97,335 depending on healthcare, 9 teachers retiring)
Examine the option to outsource Kindergarten program (1 program 6 teachers, approximately $202,036 savings)
Replace retirees with lower cost part time employees (healthcare costs are $23,398 for family healthcare)
Reduce transportation fleet, a potential savings to the District and State of over $533,704
Reduce contractor costs and place limitations on contract
1/13/2019

22. Teacher Contracts
1/13/2019

23. Teacher Contracts
1/13/2019

24. Teacher Contracts
1/13/2019

25. Admin Ranges (From 14-15 data)
GROUP I
MINIMUM
85% 
MARKET
110% 
MAXIMUM
Director of Physical Plant
$31,930
$42,293
$49,757
$54,733
$76,222
Assistant Director of Physical Plant
$38,538
$42,778
$50,327
$55,360
$62,909
GROUP II
Director/Supervisor
$54,220
$72,960
$85,835
$94,419
$103,200
Director/Special Education
$38,100
$63,361
$74,542
$81,996
$99,159
High School Principal
$68,579
$72,815
$85,665
$94,232
$104,781
Assistant High School Principal
$58,700
$67,150
$79,000
$86,900
$98,703
Middle School Principal
$76,865
$69,279
$81,505
$89,656
$97,806
Assistant Middle School Principal
$55,000
$60,209
$70,834
$77,917
$87,360
Elementary Principal
$64,000
$68,101
$80,119
$88,131
$103,800
Assistant Elementary Principal
$62,500
$66,960
$78,776
$86,654
$94,531
Psychologist
$50,000
$51,586
$60,689
$66,758
$94,457
1/13/2019

26. Kindergarden Program
Option to parents to continue K program in neighborhood schools (Morrell and Moxham)
Full teacher cost is $42, including benefits
Rent is $18,720 for 4 classes
Potential savings for 4 classrooms is $202,036
Lose some of local controls and potential union matter
1/13/2019

27. Transportation Tier
Share the pros and cons from parent and contractor feedback at May Board meeting
Most concerns are coming from later time home for West Side students
Over $500,000 cost reduction next school year and over $300,000 beyond
1/13/2019

28. Other Updates
The District has been conducting monthly internal control meeting focused on the following:
New Audit Objectives
Preparation for State Audit
Communication Plan for State Audit
Review of New Policies
Review of New Procedures
1/13/2019

29. Next Steps in Budget Process
Determine Staffing during the May
Determine Salaries during the June meeting
Pass the Proposed Final Budget (May 31)
Pass the Final Budget (June 30)
Submit Final Budget (July 15)
Submit Budget to ASBO and Create Final Budget Books (July 31)
1/13/2019