AVON GROVE SCHOOL DISTRICT 2019-20 · AVON GROVE SCHOOL DISTRICT March 19, 2019. 2019-20 BUDGET ... •62.5 professional staff members •25 support staff/aides •3 office assistants

2019-20EXPENDITURESBUDGET DETAIL

AVON GROVE SCHOOL DISTRICT

March 19, 2019

2019-20 BUDGET

• Per-Pupil Spending and Student Achievement

• Departmental Budgets – Principals and Division Directors

• 2019-20 Expenditures:

• 2019-20 Budget Summary – Function and Object

• Major Cost Drivers:

• Salaries and Benefits

• Other Services (Transportation & Charter School Tuition)

• Other Cost Drivers

• Major Impact Items

• Budget Summary and Review

• Changes from Preliminary Presentation

• Calendar

PER-PUPIL SPENDING &STUDENT ACHIEVEMENTA Comparison of Chester County Districts

AVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

PER-PUPIL SPENDING AND ACHIEVEMENT

81.4% 82.8%

60.2%

47.7%

28.9%

85.5%

72.1%

59.9%

76.1%

69.3% 69.7%

49.6%

53.2%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%

$-

$5,000

$10,000

$15,000

$20,000

$25,000

GVSD UCFSD PASD OASD CASD TESD WCASD KCSD OJRSD DASD AGSD OXSD AGCS*

Dis

tric

t A

chie

vem

ent

Score

Per-

Pupil

Spendin

g

Instructional Spend Per-Pupil Non-Instructional Spend Per-Pupil Average Total Spend Per-Pupil District Achievement % Average Achievement %

Based on PA Future Ready Index comparisons using 2016-17 data (latest data available for comparison). Achievement scores are

based on percentage of students scoring proficient or above in Algebra, Biology, Literature, PSSA ELA, and PSSA Math testing.

* - AGCS total per-pupil spending figure does not include transportation costs borne by member districts.

GROWTH IN ACHIEVEMENT - ALGEBRA

11

252

482

52

577

2

130

43

500

348

8

555

213

244

0

100

200

300

400

500

600

700 $-

$5,000

$10,000

$15,000

$20,000

$25,000

GVSD UCFSD PASD OASD CASD TESD WCASD KCSD OJRSD DASD AGSD OXSD AGCS* Average

PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Spendin

g

Per-Pupil Expenditure Total Algebra Growth Rank

GROWTH IN ACHIEVEMENT - BIOLOGY

60

150

325

420

567

13

79

425

52

16

402

503

131

242

0

100

200

300

400

500

600 $-

$5,000

$10,000

$15,000

$20,000

$25,000


PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Spendin

g

Per-Pupil Expenditure Total Biology Growth Rank

GROWTH IN ACHIEVEMENT - LITERATURE

150

1

376

115

436

482

301

43

180

70

103

173

90

194

0

100

200

300

400

500

600 $-

$5,000

$10,000

$15,000

$20,000

$25,000


PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Spendin

g

Per-Pupil Expenditure Total Literature Growth Rank

GROWTH IN ACHIEVEMENT – PSSA ELA

494

623

486

600

427

632619

24

584

637

17

167

329

434

0

100

200

300

400

500

600

700 $-

$5,000

$10,000

$15,000

$20,000

$25,000


PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Spendin

g

Per-Pupil Expenditure Total PSSA ELA Growth Rank

GROWTH IN ACHIEVEMENT – PSSA MATH

375

515

150

488

325 326

595

49

498

351

24

164

372

326

0

100

200

300

400

500

600

700 $-

$5,000

$10,000

$15,000

$20,000

$25,000


PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Spendin

g

Per-Pupil Expenditure Total PSSA Math Growth Rank

GROWTH IN ACHIEVEMENT – ALL AREAS AVERAGE

218

308

364

335

466

291

345

117

363

284

111

312

227

288

0

50

100

150

200

250

300

350

400

450

500 $-

$5,000

$10,000

$15,000

$20,000

$25,000


PV

AA

S (

Gro

wth

) R

ankin

g

Per-

Pupil

Sp

end

ing

Per-Pupil Expenditure Total Average

DEPARTMENTAL BUDGETSAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

DEPARTMENTAL BUDGETS

Departmental Budget Development Process

• October – department Directors and building Principals are provided with

budget template worksheets

• Budget worksheets provide current year (2018-19) budget, 2018-19 YTD

actuals, and prior year budget and actuals for the previous two fiscal years

• Departmental and building budgets cover non-personnel operational costs

specific to that department or building

• Building level allocations are based on October 1 enrollment counts and

standardized multiplier

• Secondary campus receives an additional multiplier of 36% to reflect the

higher cost of instructional materials

• Budgets are built from the ground up using a zero-based budget philosophy

BUILDING ALLOCATIONS

A B A x B C A x B x C

Per

Weighted Student 2019-20

School Grades Enrollment Factor Enrollment Allocation Budget

Penn London Elementary K - 2 923 1.00 923 150.00$ 138,450.00$

Avon Grove Intermediate 3 - 6 1,505 1.00 1,505 150.00$ 225,750.00$

Fred S. Engle Middle 7 - 8 846 1.36 1,151 150.00$ 172,650.00$

Avon Grove High 9 - 12 1,788 1.36 2,432 150.00$ 364,800.00$

Totals 5,062 6,011 600.00$ 901,650.00$

PENN LONDON ELEMENTARY SCHOOL

2019-20 BUDGET

PLE STRUCTURAL OVERVIEW• Grades: K-2

• Enrollment: 937

• K – 302

• 1st – 326

• 2nd - 309

• Faculty:

• 2 administrators

• 62.5 professional staff members

• 25 support staff/aides

• 3 office assistants (1 bi-lingual)

• 2 nurses

• Homerooms: 40 (14 – K, 14 -1st, and

12 – 2nd)

PLE ORGANIZATIONAL CHART

Principal

Assistant

Principal

MTSS

Coordinator

Professional Staff

General

Education (45)

MTSS

teachers (4)

Special

Education (6)

ESL teachers

(4.5)

Aides/Support

(17)

Support Staff

(8)

Guidance

Counselors (2)

PLE BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase

Account Code Description Budget Budget (Decrease) (Decrease)

Regular Instructional Programs

10-1110-411-000-19-210-000-000-0000 Disposal Services 350 350 - N/A

10-1110-432-000-19-210-000-000-0000 Repairs and Maintenance 1,700 1,700 - 0.00%

10-1110-448-000-19-210-000-000-0000 Copier Rental 12,791 13,200 409 3.20%

10-1110-610-000-19-210-000-000-0000 General Supplies 39,823 53,450 13,627 34.22%

10-1110-640-000-19-210-000-000-0000 Books and Periodicals 30,000 45,000 15,000 50.00%

10-1110-650-000-19-210-000-000-0000 Technology Supplies and Fees 15,000 15,000 - 0.00%

10-1110-762-000-19-210-000-000-0000 Replacement Equipment > $5,000 21,250 - (21,250) -100.00%

10-1110-810-000-19-210-000-000-0000 Dues and Fees - 50 50 N/A

Total Regular Instructional Programs 120,914 128,750 7,836 6.48%

Library Media Center

10-2250-610-000-19-210-000-000-0000 General Supplies 500 500 - 0.00%

10-2250-640-000-19-210-000-000-0000 Books and Periodicals 2,000 2,000 - 0.00%

Total Library Media Center 2,500 2,500 - 0.00%

PLE BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase


Office of the Principal (Administrative)

10-2380-411-000-19-210-000-000-0000 Trash Disposal Services 400 400 - 0.00%

10-2380-442-000-19-210-000-000-0000 Equipment Rental 1,700 1,700 - 0.00%

10-2380-530-000-19-210-000-000-0000 Postage and Shipping 1,200 1,200 - 0.00%

10-2380-610-000-19-210-000-000-0000 General Supplies 2,500 2,500 - 0.00%

10-2380-810-000-19-210-000-000-0000 Dues and Fees 1,400 1,400 - 0.00%

Total Office of the Principal (Administrative) 7,200 7,200 - 0.00%

Penn London Elementary School Budget Summary

Regular Instructional Programs (1110) 120,914 128,750 7,836 6.48%

Library Media Center (2250) 2,500 2,500 - 0.00%

Office of the Principal (2380) 7,200 7,200 - 0.00%

Total Penn London Elementary School Budget 130,614 138,450 7,836 6.00%

AVON GROVE INTERMEDIATE SCHOOL

2019-20 BUDGET

AGIS STRUCTURAL OVERVIEW• Grades: 3-6

• Enrollment: 1,508 (March 4th)

• 3rd Grade: 343

• 14 homerooms

• 4th Grade: 371

• 14 homerooms

• 5th Grade: 400

• 16 homerooms

• 6th Grade: 394

• 16 homerooms

• Faculty:• 3 Administrators

• 4 Office Assistants (1 bi-lingual)

• 90 Teachers

• 4 Counselors

• 2 Nurses

• 28 Support staff/aides

AGIS ORGANIZATIONAL CHART

Principal

Asst.

Principal

Asst.

Principal

Professional

Staff

Support Staff

(18)

General

Education (60)

Special

Education (11)

Guidance

Counselors (4)

ELD Teachers

(6)

MTSS

Specialists (4)

Lunch/Recess

Aides (10)

Encore (9)

AGIS BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase



10-1110-330-000-19-310-000-000-0000 Other Professional Services 200 200 - 0.00%


10-1110-432-000-19-310-000-000-0000 Repairs and Maintenance 1,500 2,500 1,000 66.67%

10-1110-448-000-19-310-000-000-0000 Copier Rental 33,916 35,000 1,084 3.20%

10-1110-530-000-19-310-000-000-0000 Postage and Shipping 1,000 - (1,000) -100.00%

10-1110-610-000-19-310-000-000-0000 General Supplies 108,557 83,614 (24,943) -22.98%


10-1110-650-000-19-310-000-000-0000 Technology Supplies and Fees 31,000 30,000 (1,000) -3.23%

10-1110-762-000-19-310-000-000-0000 Replacement Equipment > $5,000 5,000 30,000 25,000 500.00%

10-1110-810-000-19-310-000-000-0000 Dues and Fees - 500 500 N/A





10-2250-650-000-19-310-000-000-0000 Technology Supplies and Fees 700 700 - 0.00%

Total Library Media Center 9,700 9,700 - 0.00%

AGIS BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase




10-2380-530-000-19-310-000-000-0000 Postage and Shipping 150 1,150 1,000 666.67%

10-2380-580-000-19-310-000-000-0000 Travel 1,000 1,000 - 0.00%


10-2380-640-000-19-310-000-000-0000 Books and Periodicals 500 1,000 500 100.00%

10-2380-810-000-19-310-000-000-0000 Dues and Fees 2,400 2,400 - 0.00%

Total Office of the Principal (Administrative) 5,907 7,407 1,500 25.39%

Professional Development

10-2380-324-000-19-310-000-000-0000 Employee Training (discontinued) 1,000 - (1,000) -100.00%

10-2271-360-000-19-310-000-000-0000 Employee Training - Certified - 1,500 1,500 N/A

Total Professional Development 1,000 1,500 500 50.00%

Avon Grove Intermediate School Budget Summary


Library Media Center (2250) 9,700 9,700 - 0.00%

Office of the Principal (2380) 5,907 7,407 1,500 25.39%

Professional Development (2271) 1,000 1,500 500 50.00%

Total Avon Grove Intermediate School Budget 218,109 225,750 7,641 3.50%

FRED S. ENGLE MIDDLE SCHOOL

2019-20 BUDGET

FSEMS STRUCTURAL OVERVIEW

• Grades: 7 – 8

• Enrollment: 845

• Faculty:


• 59.5 professional staff


• 1 office assistant (bi-lingual)

• 1 nurse

• Classes offered for HS Credit:

• Algebra I

• Geometry

• Spanish I

• French I

FSEMS ORGANIZATIONAL CHART

Principal

Asst.

Principal

Professional StaffAdmin.

Assistants (2)

General

Education (48)

Special

Education (7)

Guidance

Counselors (2)

ELD Instructors

(1.5)

MTSS

Specialist

Non-instructional

Aides (2)

Instructional

Aides (8)

FSEMS BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase




10-1110-432-000-29-510-000-000-0000 Equipment Repairs & Maintenance 4,800 5,000 200 4.17%

10-1110-448-000-29-510-000-000-0000 Copier Rental 12,903 13,300 397 3.08%

10-1110-530-000-29-510-000-000-0000 Postage and Shipping 500 500 - 0.00%

10-1110-550-000-29-510-000-000-0000 Printing and Binding 1,500 1,000 (500) -33.33%



10-1110-650-000-29-510-000-000-0000 Technology Supplies & Fees 35,000 40,300 5,300 15.14%

10-1110-810-000-29-510-000-000-0000 Dues and Fees 2,500 2,500 - 0.00%



10-2250-610-000-29-510-000-000-0000 General Supplies 300 - (300) -100.00%

10-2250-640-000-29-510-000-000-0000 Books and Periodicals 1,000 700 (300) -30.00%

10-2250-650-000-29-510-000-000-0000 Technology Supplies & Fees 200 (200) -100.00%

10-2250-810-000-29-510-000-000-0000 Dues and Fees 165 300 135 81.82%

Total Library Media Center 1,665 1,000 (665) -39.94%

FSEMS BUDGET DETAIL – 2019-20

2018-19 2019-20 Increase % Increase



10-2380-411-000-29-510-000-000-0000 Trash Disposal Services 500 400 (100) -20.00%

10-2380-530-000-29-510-000-000-0000 Postage and Shipping 2,000 1,000 (1,000) -50.00%

10-2380-580-000-29-510-000-000-0000 Travel 1,200 1,500 300 25.00%



10-2380-810-000-29-510-000-000-0000 Dues and Fees 1,600 1,600 - 0.00%

Total Office of the Principal (Administrative) 14,300 7,500 (6,800) -47.55%

Fred S. Engle Middle School Budget Summary


Library Media Center (2250) 1,665 1,000 (665) -39.94%

Office of the Principal (2380) 14,300 7,500 (6,800) -47.55%

Total Fred S. Engle School Budget 165,221 172,650 7,429 4.50%

AVON GROVE HIGH SCHOOL

2019-20 BUDGET

AGHS STRUCTURAL OVERVIEW

• Grades: 9 – 12

• Enrollment: 1,787

• TCHS enrollment: 234

• Faculty:


• 116 professional staff


• 1 office assistant (bi-lingual)

• 2 nurses

• Classes offered: 221

AGHS ORGANIZATIONAL CHART

Principal

Asst. Principal

Professional Staff

Admin.

Assistants (10)Aides (14)

Asst. Principal Asst. Principal

Special

Education (14)ELD Teachers (3)

Professional

Staff (90)Guidance

Counselors (7)

MTSS Specialist

(1)

Director of

Athletics &

Activities

Home/School

Visitor (1)

AGHS BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase


Regular Instructional Programs - General

10-1110-323-000-39-810-000-000-0000 Web based educational programs 8,100 8,100 - 0.00%

10-1110-411-000-39-810-000-000-0000 Disposal Services 500 500 - 0.00%

10-1110-432-000-39-810-000-000-0000 Repairs and Maintenance 150 1,000 850 566.67%

10-1110-448-000-39-810-000-000-0000 Copier Rental 24,556 25,300 744 3.03%

10-1110-530-000-39-810-000-000-0000 Communications 150 - (150) -100.00%

10-1110-550-000-39-810-000-000-0000 Printing & Binding 2,000 500 (1,500) -75.00%



Total Regular Instructional Programs - General 103,132 87,775 (15,357) -14.89%


10-2250-432-000-39-810-290-000-0000 Repairs and Maintenance 3,500 - (3,500) -100.00%

10-2250-530-000-39-810-290-000-0000 Postage 300 300 - 0.00%


10-2250-610-000-39-810-290-000-0000 Supplies - TV Studio 7,000 - (7,000) -100.00%


10-2250-650-000-39-810-000-000-0000 Technology Supplies 4,000 4,000 - 0.00%

10-2250-650-000-39-810-290-000-0000 Technology Supplies - TV Studio 3,500 20,500 17,000 485.71%

10-2250-810-000-39-810-000-000-0000 Dues and Fees 200 - (200) -100.00%

Total Library Media Center 26,500 32,800 6,300 23.77%






10-2380-530-000-39-810-000-000-0000 Postage 4,000 4,000 - 0.00%

10-2380-538-000-39-810-000-000-0000 Telecommunications 500 750 250 50.00%

10-2380-580-000-39-810-000-000-0000 Travel 1,800 1,500 (300) -16.67%


10-2380-635-000-39-810-000-000-0000 Meals and Refreshments 1,000 1,500 500 50.00%

10-2380-640-000-39-810-000-000-0000 Books and Periodicals 200 200 - 0.00%

10-2380-810-000-39-810-000-000-0000 Dues and Fees 3,000 3,000 - 0.00%

Total Office of the Principal (Administrative) 21,400 21,850 450 2.10%

Other Administrative Services

10-2390-441-000-39-810-000-000-0000 Building Rental - Commencement 13,500 13,500 - 0.00%

10-2390-513-000-39-810-000-000-0000 Transportation - Commencement 1,500 1,500 - 0.00%

10-2390-610-000-39-810-000-000-0000 General Supplies - Commencement 9,000 9,000 - 0.00%

Total Other Administrative Services 24,000 24,000 - 0.00%





10-2272-360-000-39-810-000-000-0000 Employee Training - Non-Certified - 500 500 N/A

10-2834-360-000-39-810-000-000-0000 Employee Training - Non-Instructional - 1,000 1,000 N/A

Total Professional Development - 5,500 5,500 N/A

**Note: the Profesional Development accounts are new accounts beginning in 2019-20 due to changes in the chart of accounts.

Business Education


10-1110-650-000-39-810-130-000-0000 Technology Supplies & Software 10,000 10,000 - 0.00%

Total Business Education 15,000 15,000 - 0.00%

Language Arts and ESL


10-1110-610-000-39-810-153-000-0000 General Supplies - ESL 1,600 1,600 - 0.00%


10-1110-640-000-39-810-153-000-0000 Books and Periodicals - ESL 400 400 - 0.00%

Total Language Arts and ESL 8,950 10,950 2,000 22.35%



World Languages

10-1110-610-000-39-810-160-000-0000 General Supplies 4,500 4,000 (500) -11.11%

10-1110-640-000-39-810-160-000-0000 Books and Periodicals 5,000 3,000 (2,000) -40.00%

Total World Languages 9,500 7,000 (2,500) -26.32%

Family Consumer Science

10-1110-432-000-39-810-240-000-0000 Equipment Repairs and Maint. 1,000 1,000 - 0.00%


10-1110-650-000-39-810-240-000-0000 Technology Supplies & Fees 2,500 500 (2,000) -80.00%

Total Family Consumer Science 12,500 12,500 - 0.00%

Industrial Arts

10-1110-432-000-39-810-290-000-0000 Equipment Repairs and Maint. 7,000 2,500 (4,500) -64.29%


Total Industrial Arts 28,000 34,825 6,825 24.38%

Math



10-1110-650-000-39-810-170-000-0000 Technology Supplies & Fees 800 800 - 0.00%

Total Math 12,600 12,600 - 0.00%



Music Program





10-1110-810-000-39-810-121-000-0000 Dues and Fees 3,000 3,000 - 0.00%

Total Music Program 15,000 15,000 - 0.00%

Physical Education

10-1110-432-000-39-810-140-000-0000 Equipment Repairs & Maintenance 4,000 4,000 - 0.00%


10-2271-360-000-39-810-000-000-0000 Employee Training - 2,000 2,000 N/A

Total Physical Education 14,000 14,000 - 0.00%

Science



Total Science 39,000 39,000 - 0.00%



Social Studies



10-1110-650-000-39-810-190-000-0000 Technology Supplies & Fees 700 - (700) -100.00%

Total Social Studies 13,300 13,000 (300) -2.26%

Health Education


Total Health Education 1,000 1,000 - 0.00%

Art





Total Art 18,000 18,000 - 0.00%

AGHS BUDGET SUMMARY – 2019-202018-19 2019-20 Increase % Increase

Department Budget Budget (Decrease) (Decrease)

General 175,032$ 171,925$ (3,107)$ -1.78%

Business Education 15,000 15,000 - 0.00%

Language Arts and ESL 8,950 10,950 2,000 22.35%

World Languages 9,500 7,000 (2,500) -26.32%

Home Economics 12,500 12,500 - 0.00%

Industrial Arts 28,000 34,825 6,825 24.38%

Math 12,600 12,600 - 0.00%

Music 15,000 15,000 - 0.00%

Physical Education 14,000 14,000 - 0.00%

Science 39,000 39,000 - 0.00%

Social Studies 13,300 13,000 (300) -2.26%

Health 1,000 1,000 - 0.00%

Art 18,000 18,000 - 0.00%

Total AGHS Budget 361,882$ 364,800$ 2,918$ 0.81%

ATHLETICS & ACTIVITIES

2019-20 BUDGET

A&A STRUCTURAL OVERVIEW

FSEMS 7-8 Offered Participants Coaches/Advisors

Activities (paid) 12 486 12

Activities (volunteer) 2 24 2

Fall Sports Teams 2018 10 251 16

Winter Sports Teams 2018-19 8 90 8

Spring Sports Teams 2019 8 206 10

AGHS 9-12 Offered Participants Coaches/Advisors

Activities (paid) 26 850 44

Activities (volunteer) 19 511 19

Fall Sports Teams 2018 11 367 27

Winter Sports Teams 2018-19 8 231 17

Spring Sports Teams 2019 8 302 21

A&A ORGANIZATIONAL CHART

HS Principal

Activity/Athletic

Director*

MS AD(Supple-

mental)

Activities

Aide*Athletics

Secretary*

Admin.

Assistant*

Athletic

Coaches (99)

Activities

Advisors (77)

* - position is also represented as part of the AGHS organizational chart

A&A BUDGET DETAIL – 2019-20



NON-ATHLETIC ACTIVITIES

10-3210-513-000-29-510-000-000-0000 MS Activities Transportation 8,000 8,000 - 0.00%

10-3210-513-000-39-810-000-000-0000 HS Activities Transportation 18,000 18,540 540 3.00%

10-3210-610-000-39-810-000-000-3001 AGHS Robotics - Supplies 8,000 8,000 - 0.00%

10-3210-610-000-39-810-000-000-8004 AGHS Play/Musical Supplies 50,000 50,000 - 0.00%

Non-Athletic Activities Total 84,000 84,540 540 0.64%

ATHLETICS

Middle School

10-3251-330-000-29-510-000-000-0000 MS Athletics Officials 8,940 11,324 2,384 26.67%

10-3251-331-000-29-510-000-000-0000 MS Athletics Game Workers - 5,130 5,130 N/A

10-3251-432-000-29-510-000-000-0000 MS Athletics Repairs & Maintenance 8,000 5,000 (3,000) -37.50%

10-3251-442-000-29-510-000-000-0000 MS Athletics Equipment Rental 600 600 - 0.00%

10-3251-513-000-29-510-000-000-0000 MS Athletics Transportation 22,396 23,068 672 3.00%

10-3251-610-000-29-510-000-000-0000 MS Athletics General Supplies 18,127 22,174 4,047 22.32%

10-3251-611-000-29-510-000-000-0000 MS Athletics - Medical Supplies - 1,500 1,500 N/A

10-3251-810-000-29-510-000-000-0000 MS Athletics - Dues and Fees 1,500 1,500 - 0.00%

Middle School Athletics Total 59,563 70,295 10,732 18.02%

A&A BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase


High School Athletics

10-3252-330-000-39-810-000-000-0000 HS Athletics Officials 41,966 40,889 (1,077) -2.57%

10-3252-331-000-39-810-000-000-0000 Event Staff & Athletics Trainers 59,700 62,785 3,085 5.17%

10-3252-390-000-39-810-000-000-0000 Medical Services 1,500 1,375 (125) -8.33%

10-3252-432-000-39-810-000-000-0000 Equipment Repairs & Maintenance 27,000 28,360 1,360 5.04%

10-3252-442-000-39-810-000-000-0000 Equipment Rental 1,700 1,762 62 3.67%

10-3252-513-000-39-810-000-000-0000 HS Athletics Transportation 79,549 81,936 2,386 3.00%

10-3252-529-000-39-810-000-000-0000 HS Athletics - Insurance 13,578 13,985 407 3.00%

10-3252-538-000-39-810-000-000-0000 Telecommunications 1,425 1,425 - 0.00%

10-3252-580-000-39-810-000-000-0000 Travel 6,210 7,000 790 12.72%

10-3252-610-000-39-810-000-000-0000 HS Athletics - Supplies 57,096 50,077 (7,019) -12.29%

10-3252-635-000-39-810-000-000-0000 HS Athletics - Meals & Refreshments 300 300 - 0.00%


10-3252-752-000-39-810-000-000-0000 Capital Equipment > $5,000 18,835 23,932 5,097 27.06%

10-3252-810-000-39-810-000-000-0000 Dues and Fees 17,600 19,850 2,250 12.78%

Total High School Athletics 328,959 336,177 7,217 2.19%



10-2834-360-000-39-810-000-000-0000 Employee Training - Non-Instr. - 1,000 1,000 N/A

Total Professional Development 1,710 1,000 (710) -41.52%

A&A BUDGET DETAIL – 2019-20



ACTIVITIES AND ATHLETICS BUDGET SUMMARY

Non-Athletic Activities 84,000 84,540 540 0.64%

Middle School Athletics 59,563 70,295 10,732 18.02%

High School Athletics 328,959 336,177 7,218 2.19%

Professional Development 1,710 1,000 (710) -41.52%

Total Activities and Athletics 2019-20 Budget 474,232 492,012 17,780 3.75%

CURRICULUM AND INSTRUCTION

2019-20 BUDGET

C AND I ORGANIZATIONAL CHART

FSE

Principal

Admin.

Assistant

AGIS

Principal

ELA Coach

Math Coach

Director

Elementary

Director

Secondary

PLE

PrincipalAGHS

Principal

ELA Coach

Math Coach

Superintendent

C&I BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase



10-1110-330-000-09-110-153-000-0000 Professional Services - ESL 2,000 2,000 - 0.00%

10-1110-610-000-09-110-153-000-0000 General Supplies - ESL 8,000 8,000 - 0.00%

10-1110-650-000-09-110-000-000-0000 Technology Supplies & Fees 83,500 82,500 (1,000) -1.20%

10-1110-650-000-09-110-153-000-0000 Technology Supplies & Fees - ESL - 3,500 3,500 N/A


Instruction and Curriculum Development

10-2260-580-000-09-110-000-000-0000 Travel 5,000 4,000 (1,000) -20.00%


10-2260-635-000-09-110-000-000-0000 Meals/Refreshments 750 750 - 0.00%



10-2260-810-000-09-110-000-000-0000 Dues and Fees 4,000 4,000 - 0.00%

Total Instruction and Curriculum Development 192,016 176,750 (15,266) -7.95%


10-2271-360-000-00-110-000-000-0000 Employee Training - Certified 44,000 20,000 (24,000) -54.55%

10-2271-360-000-39-810-000-000-0000 Employee Training - Certified HS - 10,000 10,000 N/A

Total Professional Development 44,000 30,000 (14,000) -31.82%

CURRICULUM AND INSTRUCTION TOTAL BUDGET 329,516 302,750 (26,766) -8.12%

PUPIL SERVICES

2019-20 BUDGET

PUPIL SERVICES STRUCTURAL OVERVIEW• Grades: K – 12

• Enrollment: 5,073

• Faculty:

• 1 administrator

• 41 teachers

• 14 school counselors

• 7 school nurses

• 5 school psychologists

• 5 social workers

• 1 dental hygienist


• 45 PCAs

• 8 related services professionals

PUPIL SERVICES ORGANIZATIONAL CHART

Superintendent

Director of Pupil Services

Department Heads (4)

Teachers (41)

Aides (27) PCAs (45)

Related Services Professionals (8)

Dental Hygienist

School Counselors (14)

School Nurses (7)

Social Workers (5)

School Psychologists (5)

Admin. Assistants (4)

PUPIL SERVICES BUDGET DETAIL – 2019-20



Other Instructional Programs

10-1420-610-000-00-110-000-000-0000 Summer School Supplies 1,000 1,000 - 0.00%

10-1430-323-000-00-110-000-000-0000 Homebound Education Services 5,000 5,000 - 0.00%

10-1430-580-000-00-110-000-000-0000 Homebound Education Travel 1,500 1,000 (500) -33.33%

10-1441-561-000-00-110-000-000-0000 Juvenile Incarceration Tuition 1,000 1,000 - 0.00%

10-1441-568-000-00-110-000-000-0000 Adjudicated/Court Placed Tuition 30,000 30,000 - 0.00%

10-1442-322-000-00-110-000-000-0000 Alternative Education - IU Services 30,000 30,000 - 0.00%

10-1442-810-000-00-110-000-000-0000 Alternative Education Fees 1,000 1,000 - 0.00%

Total Other Instructional Programs 69,500 69,000 (500) -0.72%

Pupil Services

10-2111-322-000-00-110-153-000-0000 ESL Translations - IU Services 2,000 2,000 - 0.00%

10-2111-329-000-09-110-000-000-0000 Other Educational Services 10,000 10,000 - 0.00%

10-2111-330-000-00-110-000-000-0000 Professional Services 48,000 25,000 (23,000) -47.92%

10-2111-330-000-00-110-153-000-0000 ESL Professional Services 1,000 1,000 - 0.00%

10-2111-340-000-09-110-000-000-0000 Technical Services 15,000 10,000 (5,000) -33.33%

10-2111-390-000-09-110-000-000-0000 Other Professional Services 18,000 18,000 - 0.00%

Sub-Total Pupil Services 94,000 66,000 (28,000) -29.79%




Pupil Services

Prior Page Subtotal 94,000 66,000 (28,000) -29.79%

10-2111-411-000-09-110-000-000-0000 Trash Disposal Services 1,000 1,000 - 0.00%


10-2111-448-000-09-110-000-000-0000 Copier Rental 5,000 5,200 200 4.00%

10-2111-538-000-09-110-000-000-0000 Telecommunications 1,000 2,000 1,000 100.00%

10-2111-550-000-09-110-000-000-0000 Printing and Binding 5,000 5,000 - 0.00%

10-2111-580-000-09-110-000-000-0000 Travel 6,000 6,000 - 0.00%


10-2111-635-000-09-110-000-000-0000 Meals and Refreshments 1,000 1,000 - 0.00%



10-2111-650-000-09-110-000-000-0000 Technology Supplies and Fees - DO 1,500 1,500 - 0.00%

10-2111-810-000-09-110-000-000-0000 Dues and Fees 1,000 1,000 - 0.00%

Pupil Services Total 125,500 98,700 (26,800) -21.35%




Guidance Services

10-2120-390-000-19-210-000-000-0000 Professional Services - PLE 500 500 - 0.00%

10-2120-390-000-19-310-000-000-0000 Professional Services - AGI 500 500 - 0.00%

10-2120-390-000-29-510-000-000-0000 Professional Services - FSEMS 500 500 - 0.00%

10-2120-390-000-39-810-000-000-0000 Professional Services - AGHS 1,500 1,500 - 0.00%

10-2120-513-000-00-110-000-000-0000 Transportation - Field Trips 1,000 1,000 - 0.00%


10-2120-549-000-00-110-000-000-0000 Advertising 500 200 (300) -60.00%

10-2120-580-000-29-510-000-000-0000 Travel - MS Counselors 1,000 1,000 - 0.00%

10-2120-580-000-39-810-000-000-0000 Travel - HS Counselors 1,000 1,000 - 0.00%

10-2120-610-000-19-210-000-000-0000 General Supplies - PLE 1,000 1,000 - 0.00%

10-2120-610-000-19-310-000-000-0000 General Supplies - AGI 2,000 1,000 (1,000) -50.00%

10-2120-610-000-29-510-000-000-0000 General Supplies - FSEMS 1,000 1,000 - 0.00%

10-2120-610-000-39-810-000-000-0000 General Supplies - AGHS 2,000 1,000 (1,000) -50.00%

10-2120-650-000-09-110-000-000-0000 Technology Supplies - DO 11,000 11,000 - 0.00%

10-2120-650-000-29-510-000-000-0000 Technology Supplies - FSEMS 1,500 1,500 - 0.00%

10-2120-650-000-39-810-000-000-0000 Technology Supplies - AGHS 5,000 5,000 - 0.00%

Guidance Services Total 31,500 29,200 (2,300) -7.30%




Placement Services

10-2126-330-000-39-810-000-000-0000 AP Exams - Proctors 7,000 7,000 - 0.00%

10-2126-580-000-39-810-000-000-0000 AP Exams - Travel 200 200 - 0.00%

10-2126-635-000-39-810-000-000-0000 AP Exams - Refreshments 500 500 - 0.00%

10-2126-890-000-39-810-000-000-0000 AP Exams - Exam Fees 65,000 65,000 - 0.00%

Placement Services Total 72,700 72,700 - 0.00%

Psychological Services

10-2140-330-000-09-110-000-000-0000 Contracted Psychological Services 45,000 45,000 - 0.00%

10-2140-390-000-09-110-000-000-0000 Other Professional Services 10,000 10,000 - 0.00%

10-2140-580-000-09-110-000-000-0000 Travel 300 300 - 0.00%



Psychological Services Total 81,300 76,300 (5,000) -6.15%

Student Accounting Services

10-2170-348-000-00-110-000-000-0000 Technical Support Services 10,000 10,000 - 0.00%




Dental Services

10-2430-610-000-00-110-000-000-0000 Dental Service Supplies 1,500 1,500 - 0.00%

Nursing Services

10-2440-322-000-00-110-000-000-0000 Screening Services 26,000 26,000 - 0.00%

10-2440-330-000-00-110-000-000-0000 Contracted Nursing Services 10,000 10,000 - 0.00%

10-2440-432-000-00-110-000-000-0000 Equipment Repairs 500 500 - 0.00%

10-2440-432-000-19-210-000-000-0000 Equipment Repairs - PLE 200 200 - 0.00%

10-2440-432-000-19-310-000-000-0000 Equipment Repairs - AGI 200 200 - 0.00%

10-2440-432-000-29-510-000-000-0000 Equipment Repairs - FSEMS 200 200 - 0.00%

10-2440-432-000-39-810-000-000-0000 Equipment Repairs - AGHS 500 500 - 0.00%

10-2440-448-000-39-810-000-000-0000 Copier Rental 1,000 1,000 - 0.00%


10-2440-538-000-29-510-000-000-0000 Telecommunications - FSEMS 600 600 - 0.00%

10-2440-538-000-39-810-000-000-0000 Telecommunications - AGHS 600 600 - 0.00%

10-2440-580-000-19-210-000-000-0000 Travel - PLE 200 100 (100) -50.00%

10-2440-580-000-19-310-000-000-0000 Travel - AGI 200 100 (100) -50.00%

10-2440-580-000-29-510-000-000-0000 Travel - FSEMS 200 100 (100) -50.00%

10-2440-580-000-39-810-000-000-0000 Travel - AGHS 200 100 (100) -50.00%

Sub-Total Nursing Services 41,600 41,200 (400) -0.96%




Nursing Services

Prior Page Total 41,600 41,200 (400) -0.96%


10-2440-610-000-19-210-000-000-0000 General Supplies - PLE 3,000 3,000 - 0.00%

10-2440-610-000-19-310-000-000-0000 General Supplies - AGI 3,000 3,000 - 0.00%

10-2440-610-000-29-510-000-000-0000 General Supplies - FSEMS 3,000 3,000 - 0.00%

10-2440-610-000-39-810-000-000-0000 General Supplies - AGHS 3,000 3,000 - 0.00%

10-2440-635-000-00-110-000-000-0000 Meals and Refreshments 500 500 - 0.00%


Total Nursing Services 66,100 65,700 (400) -0.61%



10-2272-360-000-09-110-000-000-0000 Employee Training - Non-Certified - 1,000 1,000 N/A



10-2836-360-000-09-110-000-000-0000 Employee Training - Non-Inst. Non-Cert. - 2,000 2,000 N/A

Professional Development Total 4,000 6,000 2,000 50.00%

Note: the Professional Development accounts are new accounts beginning in 2019-20 due to changes in the chart of accounts.




Pupil Services Summary

Other Instructional Programs 69,500 69,000 (500) -0.72%

Pupil Services 125,500 98,700 (26,800) -21.35%

Guidance Services 31,500 29,200 (2,300) -7.30%

Placement Services 72,700 72,700 - 0.00%

Psychological Services 81,300 76,300 (5,000) -6.15%

Student Accounting Services 10,000 10,000 - 0.00%

Dental Services 1,500 1,500 - 0.00%

Nursing Services 66,100 65,700 (400) -0.61%

Professional Development 4,000 6,000 2,000 50.00%

Pupil Services 2019-20 Budget Total 462,100 429,100 (33,000) -7.14%

SPECIAL EDUCATION

2019-20 BUDGET

SPECIAL EDUCATION STRUCTURAL OVERVIEW

• Grades: PreK – 12+

• Enrollment: 630 (+EI students)

• Out of District enrollment:

• 2018-2019- 42

• 2019-2020- 35

• Faculty:

• 1 administrator

• 39 teachers

• 4 gifted teachers

• 5 school psychologists

• 6 SLPs

• 8 related service professionals


• 45 PCAs

SPECIAL EDUCATION ORGANIZATIONAL CHART

Superintendent

Director of Pupil Services

Class Aides (27)

School Psychologists (5)

Part-time Admin. Assistant

Related Service Professionals

(8)

Speech Pathologists (6)

Gifted Teachers (4)

Teachers (39)

Supervisor of Special Education

PCAs (45)

SPECIAL EDUCATION BUDGET DETAIL – 2019-20



Special Education Instructional Services

10-1200-322-000-00-110-000-000-0000 CCIU Pupil Services 4,879,000 4,352,000 (527,000) -10.80%

10-1200-329-000-00-110-000-000-0000 Other Educational Services 15,000 10,000 (5,000) -33.33%

10-1200-330-000-00-110-000-000-0000 Contracted Nursing & Other Svcs 355,000 380,000 25,000 7.04%

10-1200-390-000-00-110-000-000-0000 Other Contracted Services 7,000 7,000 - 0.00%

10-1200-442-000-00-110-000-000-0000 Equipment Rentals 1,000 - (1,000) -100.00%

10-1200-448-000-00-110-000-000-0000 Copier Rentals 2,000 2,100 100 5.00%

10-1200-513-000-00-110-000-000-0000 Transportation (Field Trips) 2,000 2,000 - 0.00%

10-1200-530-000-00-110-000-000-0000 Postage and Shipping 3,500 2,000 (1,500) -42.86%

10-1200-561-000-00-110-000-000-0000 Tuition to other School Districts 140,000 120,000 (20,000) -14.29%

10-1200-563-000-00-110-000-000-0000 Tuition to Nonpublic Schools 110,000 160,000 50,000 45.45%

10-1200-567-000-00-110-000-000-0000 Tuition to Approved Private Schools 150,000 150,000 - 0.00%

10-1200-580-000-00-110-000-000-0000 Travel 5,000 5,000 - 0.00%

10-1200-594-000-00-110-000-000-0000 IU Withholdings - Special Classes 2,000 10,000 8,000 400.00%


Sub-Total Special Education Instructional Services 5,738,500 5,274,100 (464,400) -8.09%

Note: due to the large number of accounts in the Special Education category, all minor functions have

been consolidated into the 1200 sub-function.

SPECIAL EDUCATION BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase


Special Education Instructional Services

Prior Page Sub-Total 5,738,500 5,274,100 (464,400) -8.09%

10-1200-635-000-00-110-000-000-0000 Meals and Refreshments - 2,500 2,500 N/A

10-1200-640-000-00-110-000-000-0000 Books and Periodicals 60,500 30,500 (30,000) -49.59%

10-1200-650-000-00-110-000-000-0000 Technology Supplies and Fees 42,500 28,500 (14,000) -32.94%

10-1200-810-000-00-110-000-000-0000 Dues and Fees 1,500 1,000 (500) -33.33%

10-1200-894-000-00-110-000-000-0000 Field Trip Admission Fees 2,800 3,000 200 7.14%

Total Special Education Instructional Services 5,845,800 5,339,600 (506,200) -8.66%

Special Education Administration**

10-2261-530-000-00-110-000-000-0000 Postage and Shipping - 100 100 N/A

10-2261-580-000-09-110-000-000-0000 Travel - 1,500 1,500 N/A

10-2261-610-000-09-110-000-000-0000 General Supplies - 500 500 N/A

10-2261-635-000-09-110-000-000-0000 Meals and Refreshments - 500 500 N/A

10-2261-650-000-09-110-000-000-0000 Technology Supplies and Fees - 500 500 N/A

10-2261-810-000-09-110-000-000-0000 Dues and Fees - 300 300 N/A

Total Special Education Administration - 3,400 3,400 N/A

**Function 2261 is a new function for 2019-20; previously, Special Education administrative costs were coded to the 2111 function.

SPECIAL EDUCATION BUDGET DETAIL – 2019-20






10-2272-360-000-09-110-000-000-0000 Employee Training - Non-Certified - 5,000 5,000 N/A


10-2836-360-000-09-110-000-000-0000 Employee Training - Non. Cert, Non. Inst. - 2,000 2,000 N/A

Total Professional Development 3,000 15,000 12,000 400.00%

Note: the Professional Development accounts are new accounts beginning in 2019-20 due to changes in the chart of accounts.

Special Education Summary

Special Education Instructional Services 5,845,800 5,339,600 (506,200) -8.66%

Special Education Administration - 3,400 3,400 N/A

Professional Development 3,000 15,000 12,000 400.00%

Total Special Education 2019-20 Budget 5,848,800 5,358,000 (490,800) -8.39%

TECHNOLOGY DIVISION

2019-20 BUDGET

TECHNOLOGY DIVISION OVERVIEW

The sole objective of the technology division is to provide superior service in

support of teaching and learning. The tech division contains two

teams: Instructional Technology and Information Technology (IT).

The Instructional Technology division is

responsible for curriculum and instruction,

professional development, program development

and evaluation, student data and databases

(PIMS), AGtv, the 1:1 Technology Initiative and

Makerspaces.

The IT division is responsible for security,

network, wireless, systems, servers,

software and all end-user devices and

architectural hardware including the Wide

Area Network.

TECHNOLOGY DIVISION CHART

Director

Systems

AdminData Admin

Network

Admin-CCIU

Elem Tech

Coach

Sec Tech

Coach

AGHS TechAGHS TechFSEMS TechAGIS TechAGIS TechPLES Tech

Superintendent

TECHNOLOGY BUDGET DETAIL – 2019-202018-19 2019-20 Increase % Increase


Technology Support Services

10-2220-538-000-00-110-000-000-0000 Telecommunications 30,000 39,000 9,000 30.00%

10-2220-580-000-00-110-000-000-0000 Travel 1,000 500 (500) -50.00%

Total Technology Support Services 31,000 39,500 8,500 27.42%

Technology Services

10-2818-330-000-00-110-000-000-0000 Contracted Network Services 124,000 129,000 5,000 4.03%

10-2818-348-000-00-110-000-000-0000 Contracted Technology Services 125,000 90,100 (34,900) -27.92%


10-2818-538-000-00-110-000-000-0000 Telecommunications 40,000 40,000 - 0.00%

10-2818-580-000-00-110-000-000-0000 Travel 4,000 5,000 1,000 25.00%


10-2818-650-000-00-110-000-000-0000 Technology Supplies and Fees 200,000 224,400 24,400 12.20%

10-2818-756-000-00-110-000-000-0000 Capital Equipment > $5,000 775,151 452,500 (322,651) -41.62%

10-2818-766-000-00-110-000-000-0000 Replacement Hardware 97,000 89,700 (7,300) -7.53%

10-2818-810-000-00-110-000-000-0000 Dues and Fees 1,270 1,500 230 18.11%

Total Technology Services 1,377,421 1,043,200 (334,221) -24.26%

TECHNOLOGY BUDGET DETAIL – 2019-20






Total Professional Development 3,501 3,500 (1) -0.03%

Technology Services Budget Summary

Technology Support Services 31,000 39,500 8,500 27.42%

Technology Services 1,377,421 1,043,200 (334,221) -24.26%

Professional Development 3,501 3,500 (1) -0.03%

Total Technology Services 2019-20 Budget 1,411,922 1,086,200 (325,722) -23.07%

EXPENDITURES BUDGETAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

2018-19

Budget

2019-20

Budget Variance

%

Variance

Instructional Services

1100 Instruction 43,428,267$ 45,016,512$ 1,588,245$ 3.66%

1200 Special Programs 14,793,564 14,709,884 (83,680) -0.57%

1300 Vocational Education Programs 3,351,561 3,105,591 (245,970) -7.34%

1400 Other Instructional Programs 96,709 91,916 (4,793) -4.96%

1500 Nonpublic School Programs - 4,500 4,500 N/A

Support Services

2100 Support Services - Students 4,139,908 4,506,052 366,144 8.84%

2200 Support Services - Instructional Staff 2,350,428 2,414,372 63,944 2.72%

2300 Support Services - Administration 4,282,065 4,574,633 292,568 6.83%

2400 Support Services - Pupil Health 939,939 964,609 24,670 2.62%

2500 Support Services - Business 865,214 886,673 21,459 2.48%

2600 Operations & Maintenance of Plant 4,035,906 4,058,004 22,098 0.55%

2700 Student Transportation Services 6,396,499 6,679,467 282,968 4.42%

2800 Support Services - Central 2,950,184 2,550,224 (399,960) -13.56%

2900 Other Support Services 184,412 184,703 291 0.16%

3200 Student Activities 1,338,636 1,346,089 7,453 0.56%

3300 Community Services 100,000 75,000 (25,000) -25.00%

3400 Scholarships and Awards 10,000 17,500 7,500 75.00%

5100 Debt Service 4,829,990 4,912,085 82,095 1.70%

5200 Fund Transfers 1,850,000 1,850,000 - 0.00%

5900 Budgetary Reserve 960,000 975,000 15,000 1.56%

TOTAL 96,903,282$ 98,922,814$ 2,019,532$ 2.08%

Comparison by Function

Comparison by Object 2018-19 Budget 2019-20 Budget Variance %

Object

100 - Salaries 32,722,520$ 33,666,836$ 944,316$ 2.89%

200 - Benefits 21,718,993 21,847,052 128,059 0.59%

300 - Professional Services 10,375,924 9,998,238 (377,686) -3.64%

400 - Repair/Maintenance/Rental 2,072,356 2,098,371 26,015 1.26%

500 - Transportation/Insurance/Tuition 18,081,055 19,629,899 1,548,844 8.57%

600 - Supplies/Books/Software 2,814,178 2,798,587 (15,591) -0.55%

700 - Capital 922,236 626,131 (296,105) -32.11%

800 - Bond Interest/Dues/Fees 911,020 2,427,700 1,516,680 166.48%

900 - Bond Principal 2,915,000 3,005,000 90,000 3.09%

92,533,282 96,097,814 3,564,532 3.85%

Other

800 - Recommended Debt Adjustment 1,560,000 - (1,560,000) 100.00%

800 - Budgetary Reserve 960,000 975,000 15,000 1.56%

900 - Transfers 1,850,000 1,850,000 - 0.00%

4,370,000 2,825,000 (1,545,000) -35.35%

Total General Fund Budget 96,903,282$ 98,922,814$ 2,019,532$ 2.08%


Object

100 - Salaries 32,722,520$ 33,666,836$ 944,316$ 2.89%

200 - Benefits 21,718,993 21,847,052 128,059 0.59%





700 - Capital 922,236 626,131 (296,105) -32.11%


900 - Bond Principal 2,915,000 3,005,000 90,000 3.09%

92,533,282 96,097,814 3,564,532 3.85%

Other



900 - Transfers 1,850,000 1,850,000 - 0.00%

4,370,000 2,825,000 (1,545,000) -35.35%



Object

100 - Salaries 32,722,520$ 33,666,836$ 944,316$ 2.89%

200 - Benefits 21,718,993 21,847,052 128,059 0.59%





700 - Capital 922,236 626,131 (296,105) -32.11%


900 - Bond Principal 2,915,000 3,005,000 90,000 3.09%

92,533,282 96,097,814 3,564,532 3.85%

Other



900 - Transfers 1,850,000 1,850,000 - 0.00%

4,370,000 2,825,000 (1,545,000) -35.35%



Object

100 - Salaries 32,722,520$ 33,666,836$ 944,316$ 2.89%

200 - Benefits 21,718,993 21,847,052 128,059 0.59%





700 - Capital 922,236 626,131 (296,105) -32.11%


900 - Bond Principal 2,915,000 3,005,000 90,000 3.09%

92,533,282 96,097,814 3,564,532 3.85%

Other



900 - Transfers 1,850,000 1,850,000 - 0.00%

4,370,000 2,825,000 (1,545,000) -35.35%


MAJOR COST DRIVERSAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

MAJOR ITEMS IMPACTINGTHE PRELIMINARY 2019-20 BUDGET

SALARIES AND BENEFITS

$1,072,375

Salaries (100) - $944,316

Benefits (200) - $128,059

OTHER SERVICES(Transportation and Tuition)

$1,548,844

Transportation (510) - $194,504

Tuition (560) - $1,101,758


SALARIES AND BENEFITS

$1,072,375

Salaries (100) - $944,316

Benefits (200) - $128,059

SALARIES AND WAGES• Budgeted to increase $944,316 (2.9%) from 2018-19 approved

budget

• Increase represents 46.8% of the total budget increase

• Budget is built based on current staffing levels and the approved

salary or wage rate by position

• Increase in budgeted salary/wage rate for 2019-20 is based on the

employee’s applicable collective bargaining agreement or contract

• Limited control in this area

• Estimates for program-specific additional pays, supplementals, and

other items also budgeted

Athletic coaches, club advisors, hourly substitutes, REACT,

detention monitors, etc.

SALARIES BY FUNCTION – 2018-19 vs 2019-20

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

1100 1200 1400 2100 2200 2300 2400 2500 2600 2700 2800 3200 3300

2018-19 $20,694,149 $3,439,487 $19,524 $2,336,523 $1,139,157 $2,072,350 $522,778 $469,143 $462,403 $48,973 $815,608 $610,075 $92,350

2019-20 $21,460,504 $3,397,218 $16,004 $2,605,447 $1,137,891 $2,249,527 $535,910 $491,716 $422,357 $70,002 $678,089 $602,171 $-

2018-19 2019-20

SALARIES BY FUNCTION – 2019-201100

63.74%

120010.09%

14000.05%2100

7.74%2200

3.38%

23006.68%

24001.59%

25001.46%

26001.25%

27000.21%

28002.01%

32001.79%

BENEFITS

Total budgeted to increase $128,059 (0.59%) from the 2018-19 budget

PSERS increase = $594,647 (5.5%)

• Increasing salaries and increase in benefit rate

• 2019-20 rate = 34.29%, 2018-19 rate = 33.43% 0.86% increase

Medical/Dental/Rx/Vision insurance decrease = $476,776 (7.4%)

• Forecasted based on multiple projection models

• Change in benefits plan structure (high deductible) is reducing costs

HSA increase = $42,750 (4.38%)

• HSA contributions are based on contracts or bargaining agreements

• All employees receive HSA contributions as of 2018-19

BENEFITS DETAIL

2018-19 2019-20

Account Expenditure Description Budget Budget Variance

Social Security Based on 7.65% of salaries 2,480,805$ 2,553,335$ 72,530$

Retirement FY 19-20 rate = 34.29%, FY 18-19 = 33.43% 10,909,750 11,504,397 594,647

Tuition Reimbursement

Contract Cap 2019-20 ($200K + $9K), + $38K for

admin. 250,750 247,400 (3,350)

Self-Insurance Plans

Based on projections (Medical, Dental, Vision, and

Prescription) 6,483,890 6,007,114 (476,776)

Retiree Medical Based on COBRA payments & retiree contracts 219,329 112,500 (106,829)

Health Savings Accounts Based on bargaining agreements for each group 976,500 1,019,250 42,750

Other Benefits Life, disability, unemployment, worker's comp, etc. 397,969 403,056 5,087

Total 200 Objects - Benefits 21,718,993$ 21,847,052$ (128,059)$

OBJECT CODE 200

BENEFITS – 2018-19 vs 2019-20

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

Retirement Self-InsurancePlans

Social Security Health SavingsAccounts

Other Benefits TuitionReimbursement

Retiree Medical

2018-19 $10,909,750 $6,483,890 $2,480,805 $976,500 $397,969 $250,750 $219,329

2019-20 $11,504,397 $6,007,114 $2,553,335 $1,019,250 $403,056 $247,400 $112,500

2018-19 2019-20

EMPLOYER RETIREMENT COSTSTEN YEAR HISTORY

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19Budget

2019-20Prelim

$1,876,309

$2,486,775

$3,644,456

$5,026,850

$6,512,854

$7,723,820

$9,164,456

$10,314,304 $10,909,750

$11,504,397

PSERS HISTORICAL & PROJECTED EXPENDITURES

Year

PSERS

Rate

%

Increase Expense

State

Revenue Net

Impact on

District Mill Value

Mills

Required

Cum.

Required

Mills

2011-12 8.65% 53.37% $ 2,486,775 $ 1,570,261 916,514$ $ (153,297) $ 1,782,139 -0.086 -0.086

2012-13 12.36% 42.89% $ 3,644,456 $ 2,028,000 1,616,456$ 699,942$ 1,779,466$ 0.393 0.307

2013-14 16.93% 36.97% 5,026,850$ 2,481,756$ 2,545,094$ 928,638$ 1,793,713$ 0.518 0.825

2014-15 21.40% 26.40% 6,512,854$ 3,256,427$ 3,256,427$ 711,333$ 1,824,040$ 0.390 1.215

2015-16 25.84% 20.75% 7,723,820$ 4,483,183$ 3,240,637$ (15,790)$ 1,834,935$ -0.009 1.206

2016-17 30.03% 16.22% 9,164,456$ 5,006,091$ 4,158,365$ 917,728$ 1,846,880$ 0.497 1.703

2017-18 32.57% 8.46% 10,314,304$ 5,583,627$ 4,730,677$ 572,312$ 1,848,820$ 0.310 2.013

2018-19 33.43% 2.64% 10,909,750$ 5,454,875$ 5,454,875$ 724,198$ 1,850,982$ 0.391 2.404

2019-20 34.29% 2.57% 11,504,397$ 5,600,000$ 5,904,397$ 449,522$ 1,854,684$ 0.242 2.646

2020-21 34.77% 1.40% 11,796,043$ 5,898,022$ 5,898,021$ (6,376)$ 1,858,393$ -0.003 2.643

2021-22 35.19% 1.21% 12,028,071$ 6,014,035$ 6,014,036$ 116,015$ 1,862,110$ 0.062 2.705

2022-23 35.84% 3.08% 12,342,120$ 6,171,060$ 6,171,060$ 273,039$ 1,862,110$ 0.147 2.790

2023-24 36.30% 3.15% 12,594,283$ 6,297,141$ 6,297,141$ 283,106$ 1,865,834$ 0.152 2.857

Actual Estimated

PSERS Committed Fund Balance revised draw down schedule requires 0.19 mill tax in 2019-20

PSERS COMMITTED FUND BALANCE DRAWDOWN

0.00

0.20

0.40

0.60

0.80

1.00

1.20

1.40

1.60

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24

Cum

ula

tive M

illage L

evie

d

Use o

f R

eserv

es

Use of Reserves Remaining Commitment Cumulative Tax Millage

MEDICAL INSURANCE & HSA CONTRIBUTIONS

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20HSA Contribution $- $- $- $- $49,500 $963,485 $976,500 $1,019,250

Insurances $5,650,735 $5,321,912 $6,192,939 $6,254,014 $6,575,791 $5,139,446 $6,483,890 $6,007,114

Insurances HSA Contribution

MEDICAL AND PRESCRIPTION CLAIMSClaims Cost Per Week with Projections

$-

$50,000

$100,000

$150,000

$200,000

$250,000

Medical and Rx Claims July 2017 - YTD Avg Sept 2017 - YTD Avg 52 Wk Avg Linear (Medical and Rx Claims)

September 2017 – YTD Average (78 weeks) = $91,365.31/week

52 Week Rolling Average = $88,094.56/week

July 2017 – YTD Average (87 weeks) = $93,835.62/week


OTHER SERVICES(Transportation and Tuition)

$1,548,844

Transportation (510) - $194,504

Tuition (560) - $1,101,758

2018-19 2019-20


Contracted Carriers

Student transportation services and fuel. Transportation contracted

based on maximum Act I index increase (3.0%) 6,503,565 6,698,068 194,504

Property and Other Insurance Based on Willis Towers Watson quote - 2019-20 269,078 286,035 16,957

Communications

Postage, package, and shipping fees. Budgeted amount increased

based on historical actuals and estimated costs of newsletters and

other communications. 50,330 71,150 20,820

Telecommunications Svcs

Internet/networking services (ChescoNet/Crown Castle/Sunesys -

2220) - $39k, landline phone service (Line Systems International -

2818) = $35k, cell phone service (Verizon) = $10k 77,475 89,975 12,500

Tuition To Charter Schools

Regular ed tuition estimated based on 711 regular ed students at

$11,371.31/ADM ($8,085,001), special education based on 125

students at $26,445.24/ADM 10,400,000 11,390,656 990,656

Tuition - Placements Students placed in other LEAs, PRRI institutes, incarcerated ed., etc. 536,649 647,751 111,102

Travel 56,797 59,160 2,363

Other Local Purchases

Senior Tax Rebate program (previously included in salaries and

benefits) - 75,000 75,000

CCIU Pass Through Funds

Facilities management - 10-2611 ($126,500), Communications

Specialist - 10-2823 ($116,800). Communications Specialist costs

were previously included in object 330 Professional Services. 120,500 243,300 122,800

Other Services Miscellaneous transportation fees, advertising, newsletters, printing, etc. 66,662 68,804 2,142

Total 500 Objects - Other Purchased Services 18,081,055$ 19,629,899$ 1,548,844$

OTHER SERVICES DETAIL2018-19 2019-20


Contracted Carriers




Communications











students at $26,445.24/ADM 10,400,000 11,390,656 990,656

Tuition - Placements

Students placed in other LEAs, PRRI institutes, incarcerated ed.,

etc. 536,649 647,751 111,102

Travel 56,797 59,160 2,363



benefits) - 75,000 75,000







2018-19 2019-20


Contracted Carriers




Communications











students at $26,445.24/ADM 10,400,000 11,390,656 990,656

Tuition - Placements

Students placed in other LEAs, PRRI institutes, incarcerated ed.,

etc. 536,649 647,751 111,102

Travel 56,797 59,160 2,363



benefits) - 75,000 75,000







Increase due to account code reclassifications - previously, these costs were budgeted in other areas.

TRANSPORTATION COSTSTEN YEAR HISTORY (Function 2700 Only)

Transportation contracts are based on Act 1 Index

$5,400,000

$5,600,000

$5,800,000

$6,000,000

$6,200,000

$6,400,000

$6,600,000

$6,800,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20Transportation $6,019,933 $5,976,285 $6,134,672 $6,286,269 $6,050,234 $5,919,046 $6,079,552 $6,092,608 $6,396,499 $6,679,467

CHARTER SCHOOL TUITIONTEN YEAR HISTORY

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20Tuition $6,371,656 $7,210,719 $7,540,215 $7,552,242 $8,244,111 $9,282,016 $10,178,557 $10,228,117 $10,400,000 $11,390,656

CHARTER SCHOOL TUITION & FDKTHREE CRITICAL FACTS

1) During 2017-18, AGCS kindergarten enrollment decreased by 40 students

2) During 2017-18 and 2018-19, enrollment at PLE has increased consistently

with the decrease seen in kindergarten enrollment at AGCS

3) Population shifts are an unknown variable – 34 students moved into AGSD

during 2018-19 attending AGCS, of which 17 were pre-existing to AGCS

CHARTER SCHOOL TUITION

Year Regular Special Total Regular Special Regular Special Grand Total Annual Cumulative

2016-2017 701 141 842 9,888$ 24,297$ 6,931,488$ 3,425,877$ 10,357,365$

2017-2018 721 123 844 10,598$ 25,148$ 7,641,086$ 3,093,238$ 10,734,324$

2018-2019 755 129 884 10,994$ 25,318$ 8,300,485$ 3,265,983$ 11,566,468$

2019-2020 789 135 924 11,371$ 26,445$ 8,971,964$ 3,570,107$ 12,542,071$

2020-2021 823 141 964 12,000$ 28,000$ 9,876,000$ 3,948,000$ 13,824,000$

2021-2022 857 147 1004 12,500$ 29,000$ 10,712,500$ 4,263,000$ 14,975,500$

2022-2023 891 153 1044 13,000$ 30,000$ 11,583,000$ 4,590,000$ 16,173,000$

Year Regular Special Total Regular Special Regular Special Grand Total Annual Cumulative

2016-2017 701 141 842 9,888$ 24,297$ 6,931,488$ 3,425,877$ 10,357,365$

2017-2018 687 117 804 10,598$ 25,148$ 7,280,757$ 2,942,349$ 10,223,106$ 511,218$ 511,218$

2018-2019 711 125 836 10,994$ 25,318$ 7,816,748$ 3,164,713$ 10,981,461$ 585,008$ 1,096,226$

2019-2020 711 125 836 11,371$ 26,445$ 8,085,001$ 3,305,655$ 11,390,656$ 1,151,415$ 2,247,641$

2020-2021 711 125 836 12,000$ 28,000$ 8,532,000$ 3,500,000$ 12,032,000$ 1,792,000$ 4,039,641$

2021-2022 711 125 836 12,500$ 29,000$ 8,887,500$ 3,625,000$ 12,512,500$ 2,463,000$ 6,502,641$

2022-2023 711 125 836 13,000$ 30,000$ 9,243,000$ 3,750,000$ 12,993,000$ 3,180,000$ 9,682,641$

WITHOUT FULL DAY KINDERGARTEN

# Students Tuition per Student Total Cost Cost Differential

WITH FULL DAY KINDERGARTEN

# Students Tuition per Student Total Cost Cost Differential

4,500

4,600

4,700

4,800

4,900

5,000

5,100

5,200

5,300

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

$8,000,000

$9,000,000

$10,000,000

Stu

dent E

nro

llment

Ch

art

er

Sch

oo

l C

osts

Charter School Tuition Costs Relative to Size3 Year (2014-15, 2015-16, 2016-17) Average

Charter School Cost State Avg Cost State Avg Costs w/o PCSD Total Student Enrollment

OTHER COST DRIVERSAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

PROFESSIONAL SERVICES

Professional services in total budgeted to decrease $377,686 (300 objects)

Total Special Education Programs professional service decrease = $283,000

(due to more students receiving services in-house compared to

receiving IU or other institutional services)

Occupational Education tuition costs paid to TCHS decrease = $252,072

Professional service increases in other areas are minimal

PROFESSIONAL SERVICES DETAIL

PSERS increase = $533,751 (5.2%)• Increasing salaries and increase in benefit rate• 2018-19 rate = 33.43%, 2017-18 rate = 32.57% 0.86% increase

Medical/Dental/Rx/Vision insurance increase = $1,007,747 (17.8%)• Based on recommended increase by consultants• Forecasted based on 2017-18 year to date projections

2018-19 2019-20


Official/Administrative

Delinquent tax commission = $70k, transfer tax commissions = $16k,

Keystone real estate tax collection commission = $25,500 111,000$ 111,500$ 500$

Pro- Ed Svcs

Special education, occupational education, and other related

services 8,833,614 8,349,380 (484,234)

Pro Ed Srvcs- Training Professional seminars and other employee training 77,191 99,500 22,309

Other Professional Svc

Specialized student professional services, technology contracted

services, legal and accounting services, consulting fees, etc. 1,043,131 1,181,678 138,547

Technical Services Software licensing fees 70,783 59,500 (11,283)

Svcs Supp-Technology Information technology system security and maintenance contracts 135,000 100,100 (34,900)

Security/Safety Service Contracted school security services 42,655 42,655 -

Other Purchased Service

Contracted medical services, miscellaneous other professional

student services, etc. 62,550 53,925 (8,625)

Total 300 Objects - Professional Services 10,375,924$ 9,998,238$ 377,686$

2018-19 2019-20


Official/Administrative

Delinquent tax commission = $70k, transfer tax commissions = $16k,

Keystone real estate tax collection commission = $25,500 111,000$ 111,500$ 500$

Pro- Ed Svcs

Special education, occupational education, and other related

services 8,833,614 8,349,380 (484,234)

Pro Ed Srvcs- Training Professional seminars and other employee training 77,191 99,500 22,309

Other Professional Svc

Specialized student professional services, technology contracted

services, legal and accounting services, consulting fees, etc. 1,043,131 1,181,678 138,547

Technical Services Software licensing fees 70,783 59,500 (11,283)

Svcs Supp-Technology Information technology system security and maintenance contracts 135,000 100,100 (34,900)

Security/Safety Service Contracted school security services 42,655 42,655 -

Other Purchased Service

Contracted medical services, miscellaneous other professional

student services, etc. 62,550 53,925 (8,625)

Total 300 Objects - Professional Services 10,375,924$ 9,998,238$ 377,686$

Professional education services includes decreases for special education and occupational education services.

PROFESSIONAL SERVICES – 2018-19 vs 2019-20

$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

1100 1200 1300 1400 1500 2100 2200 2300 2400 2500 2600 2700 2800 3200

2018-19 2019-20

PRELIMINARY OCCUPATIONAL EDUCATIONChester County School District Contribution and Enrollment Changes

Revised Calculation Method in 2019-20 with separate Academic Charges under Marketplace Services

2016-2017 2017-2018 2018-19 3-Yr. Average

2018-2019 2019-2020 Increase Pct. Full-Time Full-Time Full-Time Full-Time

District Contribution Contribution (Decrease) Change Equivalent Equivalent Equivalent Equivalent

Avon Grove 3,245,912$ 2,993,840$ (252,072)$ -7.8% 184.933 139.250 125.500 149.894

Coatesville 3,321,676 3,592,144 270,468 8.1% 166.550 189.250 183.750 179.850

Downingtown 2,524,421 2,603,481 79,060 3.1% 129.050 126.500 135.500 130.350

Great Valley 918,172 915,682 (2,490) -0.3% 55.288 40.000 42.250 45.846

Kennett 1,728,676 1,855,612 126,936 7.3% 87.218 94.250 97.250 92.906

Octorara 1,005,201 1,046,618 41,417 4.1% 49.705 52.250 55.250 52.402

Owen J. Roberts 1,563,526 1,393,596 (169,930) -10.9% 96.322 56.000 57.000 69.774

Oxford 2,133,363 2,173,162 39,799 1.9% 108.415 104.500 113.500 108.805

Phoenixville 996,992 750,499 (246,493) -24.7% 52.227 31.000 29.500 37.576

Tredyffrin/Easttown 675,627 643,503 (32,124) -4.8% 36.656 30.750 29.250 32.219

Unionville-Chadds Ford 628,670 632,259 3,589 0.6% 27.717 31.000 36.250 31.656

West Chester 2,538,528 2,317,993 (220,535) -8.7% 139.419 102.250 106.500 116.056

TOTAL 21,280,764$ 20,918,389$ (362,375)$ -1.7% 1,133.500 997.000 1,011.500 1,047.333

19,973.00$

Preliminary 2019-20 Occupational Education Budget

Chester County School District Contribution and Enrollment Changes

Preliminary 2019-2020 Tuition Rate per FTE

PRELIMINARY OCCUPATIONAL EDUCATIONChester County School District Contribution and Enrollment Changes

January 2019 Projected Total Total

Occ Ed Full Time 2019-20 2019-20 2018-19 Increase

District Contribution Equivalent Charge Charge Charge (Decrease)

Avon Grove 2,993,840$ 11.263 111,751$ 3,105,591$ 3,351,561$ (245,970)$

Coatesville 3,592,144 1.521 15,091 3,607,235 3,360,878 246,357

Downingtown 2,603,481 0.375 3,721 2,607,202 2,526,415 80,787

Great Valley 915,682 9.962 98,843 1,014,525 1,089,912 (75,387)

Kennett 1,855,612 6.023 59,760 1,915,372 1,767,709 147,663

Octorara 1,046,618 3.254 32,286 1,078,904 1,037,051 41,853

Owen J. Roberts 1,393,596 18.21 180,680 1,574,276 1,904,585 (330,309)

Oxford 2,173,162 9.95 98,724 2,271,886 2,200,942 70,944

Phoenixville 750,499 2.22 22,027 772,526 1,072,895 (300,369)

Tredyffrin/Easttown 643,503 5.109 50,691 694,194 774,658 (80,464)

Unionville-Chadds Ford 632,259 11.433 113,438 745,697 711,132 34,565

West Chester 2,317,993 19.488 193,360 2,511,353 2,780,228 (268,875)

TOTAL 20,918,389$ 98.808 980,372$ 21,898,761$ 22,577,966$ (679,205)$

9,922.00$

Academic Charges

Preliminary 2019-2020 Tuition Rate per FTE

Preliminary 2019-20 Occupational Education Budget

Chester County School District Contribution and Enrollment Changes

OCCUPATIONAL EDUCATION COSTSTEN YEAR HISTORY

$-

$500,000

$1,000,000

$1,500,000

$2,000,000

$2,500,000

$3,000,000

$3,500,000

2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20Occ Ed $1,678,894 $2,048,143 $1,985,356 $1,864,537 $2,161,801 $2,710,760 $3,081,308 $3,405,633 $3,351,561 $3,105,591

REPAIRS/MAINTENANCE & RENTAL DETAIL

2018-19 2019-20


Custodial Services Based on contract with service provider for 19-20 1,021,760$ 1,042,195$ 20,435$

Lawn Care Services Based on agreements with vendors 118,000 118,000 -

Water/Sewage Based on prior usage and agreements with vendors 155,000 155,000 -

Repairs & Maint Bldgs Estimates - based on historical trends 237,500 243,500 6,000

Repairs & Maint Equip Estimates - based on historical trends 91,750 79,160 (12,590)

Repairs & Maint VehicleEstimates - based on historical trends 10,130 7,000 (3,130)

Rental Of Land & Bldgs Modular classrooms + Commencement rental at UD 265,656 261,000 (4,656)

Rental Of Equipment

Copiers, mail machines, and other miscellaneous

equipment rental 100,500 104,800 4,300

Other Services

Trash removal, extermination, vehicle rentals, snow

plowing, etc. 72,060 87,716 15,656

Total 400 Objects - Purchased Property Services 2,072,356$ 2,098,371$ (26,015)$

OBJECT CODE 400

SUPPLIES AND MATERIALS DETAIL

2018-19 2019-20


General Supplies Paper, instructional consumable supplies, etc. 1,338,928$ 1,171,760$ (167,168)$

Natural Gas

Based on estimated fuel usage provided by energy

consultants 147,000 147,000 -

Electricity

Based on estimated usage provided by energy

consultants 570,000 570,000 -

Bottled Gas 1,000 2,000 1,000

Oil

Decrease in oil expenditure due to boiler conversions; oil

usage will be limited 28,000 14,000 (14,000)

Gasoline 5,000 5,000 -

Meals/Refreshments 8,450 13,300 4,850

Books And Periodicals Replacement textbooks for out of date texts 200,850 220,800 19,950

Technology Supplies Technology related supplies 514,950 654,727 139,777

Total 600 Objects - Supplies and Materials 2,814,178$ 2,798,587$ (15,591)$

OBJECT CODE 600

CAPITAL EXPENDITURES DETAIL

2018-19 2019-20


Capital Equipment - New New equipment (non-technology related) 18,835$ 53,931$ 35,096$

Capital Tech Equipment Chromebook & other tech purchases 775,151 452,500 (322,651)

Capitalized Software 5,000 - (5,000)

Capital Equip Replacement Replacement furniture at building level 26,250 30,000 3,750

Capital Tech Equipment Repl.

Replacement of network infrastructure

equipment 97,000 89,700 (7,300)

Total 700 Objects - Capital Expenditures 922,236$ 626,131$ (296,105)$

OBJECT CODE 700

INTEREST, FEES & CONTINGENCY DETAIL

2018-19 2019-20


Dues & Fees Professional organization dues, bank fees, etc. 73,230$ 80,615$ 7,385$

Claims & Judgments 160,500 100,000 (60,500)

Interest-Serial Bonds

Bond interest - GOB 2012 = $15,350, GOB 2012A =

$118,290, GOB 2014 = $71,400, GOB 2015 =

$61,300, GOB 2018 = $1,640,745 1,914,990 1,907,085 (7,905)

Contingency Budgetary reserve (1%) based on board policy 960,000 975,000 15,000

Misc Expenditures AP exam fees 65,000 65,000 -

Awards Athletics and other activities trophies and awards - 2,500 2,500

Scholarships

Funds received from Scholarship Foundation

awarded to students (previously a part of Fund 81) 10,000 15,000 5,000

Field Trips Field trip fees 95,300 105,500 10,200

Pass-Through Funds IU debt - pass through of PlanCon reimbursements 152,000 152,000 -

Total 800 Objects - Interest, Fees, and Contingency 3,431,020$ 3,402,700$ (28,320)$

OBJECT CODE 800

PRINCIPAL & CAPITAL TRANSFER DETAIL

2018-19 2019-20


Serial Bonds - Principal

Bond principal - GOB 2012 = $205,000, GOB

2012A = $595,000, GOB 2014 = $1,500,000, GOB

2015 = $700,000, GOB 2018 = $5,000 2,915,000$ 3,005,000$ 90,000$

Capital Reserve Transfer Transfer to Capital Projects 1,850,000 1,850,000 -

Total 900 Objects - Bond Principal & Capital Transfer 4,765,000$ 4,855,000$ 90,000$

OBJECT CODE 900

AGSD DEBT SERVICEPrincipal + Interest

Fiscal Series 2012 Series 2012A Series 2014 Series 2015 Series 2018

Year Total Total Total Total Total Total

2018-19 229,500$ 710,040$ 1,576,850$ 753,600$ 660,876$ 3,930,866$

2019-20 220,350 713,290 1,571,400 761,300 1,645,745 4,912,085

2020-21 226,150 711,290 1,575,950 762,700 1,645,641 4,921,731

2021-22 231,750 714,040 782,750 759,050 2,327,769 4,815,359

2022-23 227,250 716,490 - - 3,652,400 4,596,140

2023-24 - 713,368 - - 3,858,100 4,571,468

2024-25 - 709,554 - - 3,865,850 4,575,404

2025-26 - 709,975 - - 3,862,550 4,572,525

2026-27 - 714,503 - - 3,859,250 4,573,753

2027-28 - 8,284 - - 3,860,000 3,868,284

2028-29 - - - - 4,575,625 4,575,625

2029-30 - - - - 4,574,750 4,574,750

2030-31 - - - - 4,574,375 4,574,375

2031-32 - - - - 4,574,000 4,574,000

2032-33 - - - - 4,573,125 4,573,125

2033-34 - - - - 768,750 768,750

1,135,000$ 6,420,834$ 5,506,950$ 3,036,650$ 52,878,806$ 68,978,240$

MAJOR IMPACT ITEMSAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

MAJOR IMPACT ITEMSTransportation Development

TransFinder Transit-150 XL Passenger Van

Total Cost = $37,145

• Replaces 17+ year old system

• Current maps are extremely

outdated

• Current system is inefficient and

does not adequately support data

collection for subsidy

• Routes would be re-built from

scratch by team of professional

routers – may result in cost savings

Total Cost = $30,000

• Driver shortage has made availability

of CDL drivers for athletic trips difficult

to schedule• Athletic teams are pulled out of

classes early, reducing instructional

time

• Small athletic teams are taking 72-

passenger buses to events

• Cost savings will be realized in both

contracted service costs and fuel

costs

BUDGET SUMMARY AND REVIEWAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

2019-20 BUDGET SUMMARYRevenue and Expenditure Analysis

Preliminary January Revised 19-20 vs 18-19

2018-2019 2019-20 to March 2019-20 Budget

Budget Budget Adjustments Budget Variance

Revenues

Local 58,914,827$ 63,255,370$ 50,000$ 63,305,370$ 4,390,543$

State 30,400,253 28,107,725 8,180 28,115,905 (2,284,348)

Federal 634,000 540,000 540,000 (94,000)

Total Revenues 89,949,080 91,903,095 91,961,275 2,012,195

Expenditures

Instruction 61,670,101 62,622,215 306,188 62,928,403 1,258,302

Support Services 26,144,555 27,031,926 (213,189) 26,818,737 674,182

Community Services 1,448,636 1,451,456 (12,867) 1,438,589 (10,047)

Debt Service 4,829,990 4,917,085 (5,000) 4,912,085 82,095

Fund Transfer 1,850,000 1,850,000 1,850,000 -

Budgetary Reserve 960,000 975,000 975,000 15,000

Total Expenditures 96,903,282 98,847,682 98,922,814 2,019,532

Deficiency of Revenues

Under Expenditures (6,954,202)$ (6,944,587)$ (6,961,539)$ (7,337)$

Fund Balance Usage

Committed Fund Balance (PSERS) 1,614,189$ 1,590,330$ 1,590,330 (23,859)

Assigned Fund Balance (transfers) 1,850,000 1,850,000 1,850,000 -

Debt Service Placeholder 1,560,000 - - (1,560,000)

Budgetary Reserve 960,000 975,000 975,000 15,000

Unassigned Fund Balance 970,013 2,529,257 16,952 2,546,209 1,576,196

Total Use of Fund Balance 6,954,202$ 6,944,587$ 6,961,539$ 7,337$

2019-20 BUDGET SUMMARYChanges from Preliminary Budget

Preliminary Budgeted Revenues (January 2019) 91,903,095$

Reclassification of Ready to Learn Block Grant to Basic Ed Subsidy:

State Sources - Basic Education Subsidy 754,725$

State Sources - Ready to Learn Block Grant (754,725)

Increase in Local Sources for AGHS Play/Musical ticket sales 50,000

Increase in State Sources for estimated CCIU PlanCon pass-through funds 8,180 58,180

Proposed Budgeted Revenues (March 2019) 91,961,275

Proposed Budgeted Expenditures (January 2019) 98,847,682

Increase estimated trash collection expenditures 15,000

Increase custodial services estimate 20,435

Increase estimate for paving and grounds repairs 10,000

Reduce estimate of Act 93 HSA contributions (32,250)

Add TransFinder and passenger van major impact items 67,145

Reduce capital technology purchases (300,000)

Reduce estimated costs related to litigation (25,000)

Reduce estimated costs of athletic event workers (20,000)

Increase estimated for travel costs related to professional development 10,000

Reduce estimated costs for credits earned (14,194)

Increase estimated charter school costs based on revised rates 399,610

Decrease occupational education and TCHS academic costs (69,556)

Increase estimated cost for Frontline Central module 12,300

Adjust workmen's comp to updated estimate from provider 26,028

Decrease network services costs due to approved E-rate reimbursements (29,000)

Other miscellaneous adjustments 4,613 75,132

Proposed Budgeted Expenditures (March 2019) 98,922,814

Preliminary Use of Fund Balance (January 2019) 6,944,587

Use of Unassigned Fund Balance:

Increase in Revenues (58,180)

Decrease in Expenditures 75,132$ 16,952

Proposed Use of Fund Balance (March 2019) 6,961,539$

2019-20 BUDGET CALENDAR

December 13, 2018 BOE meeting consideration of “Opt-Out” Resolution (Action Taken December 13, 2018)

January 15, 2019 Finance Committee Meeting – Presentation of 2019-20 Preliminary Budget

February 19, 2019 Budget Committee of the Whole – 2019-20 Budgeted Revenues (Detail)

March 19, 2019 Budget Committee of the Whole – 2019-20 Budgeted Expenditures (Detail)

April 11, 2019 Budget Committee of the Whole – 2019-20 Capital Budget

April 25, 2019 Proposed Final Budget Adoption – Board Meeting

May 20, 2019 Budget Committee of the Whole – Work Session

May 28, 2019 Budget Committee of the Whole – Final Work Session

June 6, 2019 Final Adoption

QUESTIONSAVON GROVE SCHOOL DISTRICT 2019-20 BUDGET

AVON GROVE SCHOOL DISTRICT 2019-20 · AVON GROVE SCHOOL DISTRICT March 19, 2019. 2019-20 BUDGET ... •62.5 professional staff members •25 support staff/aides •3 office assistants

Documents