Budget Update - April 2020
Meeting of the Abington School District
Board of Directors
May 12, 2020
Final Budget
2018-2019
April 2019
Actual
Percent
of Budget
Final Budget
2019-2020
April 2020
Actual
Percent
of Budget
Real Estate Taxes 105,181,419$ 105,215,013$ 100.03% 105,304,781$ 105,350,137$ 100.04%
Earned Income Taxes 7,000,000$ 5,348,374$ 76.41% 7,200,000$ 5,463,070$ 75.88%
Other Local Revenue 4,440,042$ 4,376,317$ 98.56% 5,141,042$ 3,993,873$ 77.69%
Other Financing Sources -$ -$ -$ -$
Sub-total Local Revenue 116,621,461$ 114,939,704$ 98.56% 117,645,823$ 114,807,080$ 97.59%
State 29,512,945$ 16,103,928$ 54.57% 30,790,655$ 16,109,677$ 52.32%
Property Tax Relief - Gaming Distribution 3,225,775$ 3,225,775$ 100.00% 3,225,659$ 3,225,659$ 100.00%
Property Tax Relief - Sterling Act Reimbursements 2,258,281$ 2,258,281$ 100.00% 2,206,338$ 2,206,338$ 100.00%
Sub-total State Revenue 34,997,001$ 21,587,984$ 61.69% 36,222,652$ 21,541,674$ 59.47%
Federal 1,156,509$ 1,571,853$ 135.91% 1,753,941$ 1,348,991$ 76.91%
Sub-total Revenue 152,774,971$ 138,099,541$ 90.39% 155,622,416$ 137,697,745$ 88.48%
Allocated Fund Balance 7,734,433$ 0.00% 8,448,069$ 0.00%
TOTAL REVENUE & FUND BALANCE 160,509,404$ 138,099,541$ 86.04% 164,070,485$ 137,697,745$ 83.93%
Salaries 82,663,683$ 55,790,657$ 67.49% 84,730,274$ 57,554,209$ 67.93%
Negotiated Benefits 15,307,178$ 11,125,816$ 72.68% 14,640,129$ 11,306,657$ 77.23%
Mandated Benefits 35,511,130$ 18,550,421$ 52.24% 36,722,669$ 18,839,137$ 51.30%
Non-Salary/Non-Benefit 27,027,413$ 19,956,673$ 73.84% 27,977,413$ 19,959,357$ 71.34%
Reserve -$ -$ -$ -$
TOTAL EXPENSES 160,509,404$ 105,423,567$ 65.68% 164,070,485$ 107,659,360$ 65.62%
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$ 100.00% 1,630,612$ 1,630,612$ 100.00%
TOTAL OPERATING EXPENSES AND TRANSFERS 162,140,016$ 107,054,179$ 66.03% 165,701,097$ 109,289,972$ 65.96%
-2-
4/20/2020
Abington School District
April 2019 & April 2020 Budget Comparison
Actual v. Budget
REVENUE
Local
EXPENSES
DRAFT
Proposed Final Budget
Meeting of the Abington School District
Board of Directors
May 12, 2020
Level2020-21 Projected
Enrollment
2019-20 Actual
Enrollment
2020-21 / 2019-20
Increase/
Decrease
Staffing
Adjustment
Grey Box**
Projections
Elementary General 4,191 4,157 34 0 3**
Elementary Itinerant
(Fine Arts) 1**
Junior General 1,726 1,659* 67 0 1**
Senior General 1,575 1,562* 13 0 0
Elementary Special 432 482 -50 2 1**
Junior Special 332 336 -4 1 0
Senior Special 325 319 6 1 0
TOTALS 8,581 8,515* 66 4 6**
5/12/2020
*Includes 19 students enrolled in ACE (6 Junior High School, 13 Senior High School).
**Includes 3 grey boxes for elementary general education, 1 grey box for elementary fine arts, 1 grey box for secondary
general education, and 1 grey box for elementary special education.
Abington School District
Summary of Enrollments and Staffing Projections
2020-2021
-2-
(a) Projected enrollment by grade. All sections based on district projections.
(b) Number of staff members assigned by grade.
(c) Projected size of sections.
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Copper Beech
(a) 158 157 163 182 182 150 188 1,180 1,190 -10
(b) 8 7 7 8 8 6 8 52 51 1
(c) 20 23 24 23 23 25 24
20 23 24 23 23 25 24
20 23 23 23 23 25 24
20 22 23 23 23 25 24
20 22 23 23 23 25 23
20 22 23 23 23 25 23
19 22 23 22 22 23
19 22 22 23
Av. Class Size, Gr. K-6 22.7
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Highland
(a) 63 68 67 71 81 63 87 500 504 -4
(b) 3 3 3 3 4 3 4 23 23 0
(c) 21 23 23 24 21 21 22
21 23 22 24 20 21 22
21 22 22 23 20 21 22
20 21
Av. Class Size, Gr. K-6 21.7
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
McKinley
(a) 98 89 106 89 130 127 108 747 747 0
(b) 5 4 5 4 5 5 5 33 33 0
(c) 20 23 22 23 26 26 22
20 22 21 22 26 26 22
20 22 21 22 26 25 22
19 22 21 22 26 25 21
19 21 26 25 21
Av. Class Size, Gr. K-6 22.6
Abington School District
Projected Elementary Enrollment and Sectioning
2020-2021
TOTAL
Number of students
per section
TOTAL
Number of students
per section
TOTAL
Number of students
per section
-3-
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Overlook
(a) 69 72 73 96 87 68 88 553 574 -21
(b) 3 3 3 4 4 3 4 24 25 -1
(c) 23 24 25 24 22 23 22
23 24 24 24 22 23 22
23 24 24 24 22 22 22
24 21 22
Av. Class Size, Gr. K-6 23.0
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Roslyn
(a) 76 61 81 68 83 72 79 520 519 1
(b) 3 3 4 3 4 3 3 23 23 0
(c) 26 21 21 23 21 24 27
25 20 20 23 21 24 26
25 20 20 22 21 24 26
20 20
Av. Class Size, Gr. K-6 22.6
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Rydal
(a) 84 111 97 83 104 89 95 663 657 6
(b) 4 5 4 4 4 4 4 29 29 0
(c) 21 23 25 21 26 23 24
21 22 24 21 26 22 24
21 22 24 21 26 22 24
21 22 24 20 26 22 23
22
Av. Class Size, Gr. K-6 22.9
School K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
Willow Hill
(a) 61 65 78 75 58 73 50 460 448 12
(b) 3 3 4 3 3 3 2 21 21 0
(c) 21 22 20 25 20 25 25
20 22 20 25 19 24 25
20 21 19 25 19 24
19
Av. Class Size, Gr. K-6 21.9
K 1 2 3 4 5 6 Projected Sept -20 Actual Oct-19 Gain/Loss
609 623 665 664 725 642 695 4,623 4,639 -16
Actual October 2, 2019 Enrollment 4,639
Projected September 2020 Enrollment 4,623
Student Increase/Decrease -16
Staff Increase/Decrease 0
Includes provision for 5 additional sections (grey boxes) 5/12/2020
TOTAL
Abington School District
Projected Elementary Enrollment and Sectioning
2020-2021 (Continued)
-4-
TOTAL
Number of students
per section
TOTAL STUDENTS PER
GRADE
Number of students
per section
TOTAL
Number of students
per section
TOTAL
Number of students
per section
School Grade Projected Sep-20 Student Gain/LossSuggested Staff
Addition/Reduction
7 609 35 0
8 577 24 0
9 540 8 1**
Special 332 -4 1
TOTAL 2,058 63
10 537 -4 0
11 537 27 0
12 501 -10 0
Special 325 6 1
TOTAL 1,900 19
SECONDARY
TOTAL3,958 82
5/12/2020
541
Abington School District
Projected Secondary Enrollment
2020-2021
Senior High
1,995
Junior High
Actual Oct-19
574
553
532
336
510
511
319
1,881
-5-
3,876
** Includes 1 grey boxes for secondary general education.
Location Program Enroll ■ TeacherLocation Program Enroll ■
AS 8 Schellinger AS 1
LS 22 Manchester LS 20
ES 6 Chung ES 6
LS/AS/ES 6 Kreitman LS/AS/ES 6
ES/AS 9 Trabert ES/AS 10
LS 12 Scholl-Moore LS 10
LS 15 Bedford LS 13
LS/ES/AS 14 Schnoll LS/ES/AS 12
AS 10 Herman AS 1
LS 18 LS 17
LS 21 Klepper LS/ES 20
LS/ES/AS 11 Luber LS/ES/AS 11
AS/ES/LS 8 Peterson AS/ES/LS 8
LS 12 Fisher LS 12
LS 21 Fitzsimmons LS 17
LS/ES/AS 7 McKinnon LS/ES/AS 7
AS 8 Freeston AS 7
LS/ES/AS 11 Crane LS/ES 9
AS 8 Charles AS 7
AS/ES 6 AS/ES 6
LS/AS 20 Czahor AS/ES 15
AS 8 Morris AS 7
AS 8 Petrilla AS 7
LS/ES/AS 3 LS/ES 3
ES 15 Marunich AS 4
ES 11 Weise ES 13
LS 10 Edwards ES 10
LS 19 Lucadamo LS 10
LS 15 Lee LS 15
LSS/AS 9 Mahoney LS 14
LS/LSS 7 Beil LSS 10
LS 17 Darrah LS/LSS 10
LS 19 ? Vozzy LS 15
LS/AS 12 Roach LS 15
LS/AS 5 Eisenman LS/AS 11
LS/AS 10 Harkins LS/AS 5
LS/AS 14 Caldwell LS/AS 10
LS 15 King LS/AS 14
LS-2 15 Levins LS 13
LS-2 9 Miller LS-2 15
LS 8 Marshall LS-2 9
Keeley LS 7
Seslow
TOTAL STUDENTS: 482 TOTAL STUDENTS: 432
TOTAL TEACHERS: 40.5
G
r TOTAL TEACHERS: 42
Itinerant (4.9) Gifted Itinerant (5.4) Gifted
Itinerant (9.8) Speech Itinerant (10.8) Speech *
Itinerant (3.1) Special Education Itinerant (2.6) Special Education
■ Students included < 95% in General Education
5/12/2020
Abington School District
Special Education Enrollment - Elementary Level
2020-2021
2019-2020 ACTUAL 2020-2021 PROJECTED
Copper Beech Copper Beech
Highland
McKinley
Overlook
Overlook
Roslyn
Roslyn
Highland
McKinley
-6-
* Includes one grey box
LS-2 Learning Support - Level 2
Rydal
Rydal
Willow Hill
Willow Hill
KEY
AS Autistic Support
ES Emotional Support
LS Learning Support
LSS Life Skills Support
Location Program Enroll ■ Location Program Enroll ■
LS/ES 21 LS/ES 17
LS2 15 LS2 11
LS/ES 15 LS/ES 17
LS/ES 20 LS/ES 17
LS/ES 16 LS/ES 17
AS 7 AS 8
ES 14 ES 12
ES 12 ES 12
LS/ES 15 LS/ES 17
AS 6 AS 8
LS/ES 15 LS/ES 17
LS/ES 18 LS/ES 17
LS/ES 15 LS/ES 16
LS2 13 LS2 17
LS/ES 18 LS/ES 16
AS 8 AS 8
LS2 14 LS2 10
LS/ES 20 LS/ES 16
LS/ES 19 LS/ES 15
LS/ES 21 LS/ES 16
LS/ES 16 LS/ES 16
LS/ES 18 LS/ES 17
TOTAL STUDENTS: 336 LS/ES 15
TOTAL TEACHERS: 22 TOTAL STUDENTS: 332
TOTAL TEACHERS: 23
■ Students included < 95% in General Education
Abington School District
Special Education Enrollment - Abington Junior High School
2020-2021
2019-2020 ACTUAL 2020-2021 PROJECTED
Abington
Junior High
SchoolAbington Junior
High School
5/12/2020KEY
LS-2 Learning Support - Level 2
LSS Life Skills Support
LS Learning Support
ES Emotional Support
AS Autistic Support
-7-
Location Program Enroll ■ Location Program Enroll ■
LS/ES/AS 16 LS/ES/AS 20
LS/ES/AS 16 LS/ES/AS 20
AS 9 AS 8
LS/ES/AS 16 LS/ES/AS 17
LS/ES/AS 23 LS/ES/AS 16
LS/ES/AS 16 LS/ES/AS 17
LS/ES/AS 14 LS/ES/AS 17
LS/ES/AS 20 LS/ES/AS 17
LS/ES/AS 22 LS/ES/AS 17
LS/ES/AS 18 LS/ES/AS 16
LS/ES/AS 10 LS/ES/AS 16
LS/ES/AS 22 LS/ES/AS 16
LS/ES/AS 23 LS/ES/AS 18
LS/ES/AS 25 LS/ES/AS 18
LS/ES/AS 12 LS/ES/LS 18
LSS 14 LSS 11
LS/ES/AS 6 LS/ES/AS 15
LS/ES/AS 11 LS/ES/AS 15
LS/ES/AS 26 LS/ES/AS 15
LS/ES/AS 18
LS/ES/AS
TOTAL STUDENTS: 319 TOTAL STUDENTS: 325
TOTAL TEACHERS: 19 TOTAL TEACHERS: 20
■ Students included < 95% in General Education
5/12/2020
-8-
LS Learning Support
LSS Life Skills Support
LS-2 Learning Support - Level 2
Abington School District
Special Education Enrollment - Abington Senior High School
2020-2021
2019-2020 ACTUAL 2020-2021 PROJECTED
Abington
Senior High
School
Abington
Senior High
School
KEY
AS Autistic Support
ES Emotional Support
Budget
2019-2020
Revenue &
Expense Changes
Revised
Preliminary
Budget
2020-2021
Percent
Change
Committed Fund Balance (Audited) 42,810,865$
Committed Fund Balance (Estimated) 32,732,184$
Real Estate Taxes 110,736,778$ 4,031,387$ 114,768,165$ 3.64%
State Property Tax Reductions (5,431,997)$ 22,509$ (5,409,488)$ -0.41%
Earned Income Taxes 7,200,000$ -$ 7,200,000$ 0.00%
Other Local Revenue 5,141,042$ 53,000$ 5,194,042$ 1.03%
Other Financing Sources -$ -$ -$
Sub-total Local Revenue 117,645,823$ 4,106,896$ 121,752,719$ 3.49%
State 30,790,655$ 1,270,363$ 32,061,018$ 4.13%
Property Tax Relief - Gaming Distribution 3,225,659$ -$ 3,225,659$ 0.00%
Property Tax Relief - Sterling Act Reimbursements 2,206,338$ (22,509)$ 2,183,829$ -1.02%
Sub-total State Revenue 36,222,652$ 1,247,854$ 37,470,506$ 3.44%
Federal 1,753,941$ 3,231$ 1,757,172$ 0.18%
Sub-total Revenue 155,622,416$ 5,357,981$ 160,980,397$ 3.44%
Allocated Fund Balance 8,448,069$ 1,138,485$ 9,586,554$ 13.48%
TOTAL REVENUE & FUND BALANCE 164,070,485$ 6,496,466$ 170,566,951$ 3.96%
Salaries 84,730,274$ 3,432,238$ 88,162,512$ 4.05%
Negotiated Benefits 14,640,129$ (105,106)$ 14,535,023$ -0.72%
Mandated Benefits 36,722,669$ 1,659,964$ 38,382,633$ 4.52%
Non-Salary/Non-Benefit 27,977,413$ 1,509,370$ 29,486,783$ 5.39%
Reserve -$ -$ -$
TOTAL EXPENSES 164,070,485$ 6,496,466$ 170,566,951$ 3.96%
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$ 0.00%
TOTAL OPERATING EXPENSES AND TRANSFERS 165,701,097$ 172,197,563$ Estimated Committed Fund Balance for anticipated benefits for
employees and capital projects. 32,732,184$ 21,515,018$
5/12/2020, 2/25/2020
Abington School District
2020-2021 Budget Update
Index 2.6% (32.59 Mills) with Referendum Exceptions (32.97 Mills)
FUND BALANCE
REVENUE
Local
EXPENSES
-9-
Dollar Estimates
for 2020-2021 Mills Percent
Special Education Expenditures and Equivalent Number of Mills 903,292$ 0.27
Retirement Contributions and Equivalent Number of Mills 368,678$ 0.11
Total Allowable Amount of Referendum Exceptions and Mills 1,271,970$ 0.38
2020-2021 Millage Rate with Increase at Index 32.59
Percentage Increase over 2019-2020 Millage Rate 2.60%
2020-2021 Millage Rate at 2.6% Index & Referendum Exception 32.97
Percentage Increase over 2019-2020 Millage Rate 3.78%
IMPACT OF INDEX MILLAGE RATE INCREASE ON AVERAGE
ASSESSMENT OF $141,130115.73$
ADDITIONAL IMPACT OF REFERENDUM EXCEPTION MILLAGE
RATE INCREASE ON AVERAGE ASSESSMENT OF $141,13053.63$
COMBINED IMPACT 169.36$
5/12/2020, 1/21/2020
Abington School District
2020-2021 Preliminary Budget
Impact of Raising Real Estate Taxes Above Act 1 Index - Referendum Exceptions
REFERENDUM EXCEPTIONS - Pennsylvania Department of Education (PDE)
PDE Allowable Referendum Expenditures
Proposed Millage Rates, Percent Increase, and Impact on Average Owner Assessment
-10-
Dollar Estimates
for 2020-2021 Mills Percent
Special Education Expenditures and Equivalent Number of Mills 903,292$ 0.27
Retirement Contributions and Equivalent Number of Mills 0.00
Total Allowable Amount of Referendum Exceptions and Mills 903,292$ 0.27
2020-2021 Millage Rate with Increase at Index 32.59
Percentage Increase over 2019-2020 Millage Rate 2.60%
2020-2021 Millage Rate at 2.6% Index & Referendum Exception n/a n/a n/a
Percentage Increase over 2019-2020 Millage Rate n/a n/a n/a
IMPACT OF INDEX MILLAGE RATE INCREASE ON AVERAGE
ASSESSMENT OF $141,130115.73$
ADDITIONAL IMPACT OF REFERENDUM EXCEPTION MILLAGE
RATE INCREASE ON AVERAGE ASSESSMENT OF $141,130-$
COMBINED IMPACT 115.73$
5/12/2020
-11-
Abington School District
2020-2021 Proposed Final Budget
Impact of Not Raising Real Estate Taxes Above Act 1 Index
REFERENDUM EXCEPTIONS - Pennsylvania Department of Education (PDE)
PDE Approved Referendum Expenditures
Proposed Millage Rates, Percent Increase, and Impact on Average Owner Assessment
Revised
Preliminary Budget
2020-2021
Revenue &
Expense Changes
Proposed Final
Budget
2020-2021
Committed Fund Balance (Audited)
Committed Fund Balance (Estimated) 32,732,184$ 32,732,184$
Real Estate Taxes 114,768,165$ (1,321,216)$ 113,446,949$
State Property Tax Reductions (5,409,488)$ 2,660$ (5,406,828)$
Earned Income Taxes 7,200,000$ (720,000)$ 6,480,000$
Other Local Revenue 5,194,042$ -$ 5,194,042$
Other Financing Sources -$ -$ -$
Sub-total Local Revenue 121,752,719$ (2,038,556)$ 119,714,163$
State 32,061,018$ (140,827)$ 31,920,191$
Property Tax Relief - Gaming Distribution 3,225,659$ 386$ 3,226,045$
Property Tax Relief - Sterling Act Reimbursements 2,183,829$ (3,046)$ 2,180,783$
Sub-total State Revenue 37,470,506$ (143,487)$ 37,327,019$
Federal 1,757,172$ -$ 1,757,172$
Sub-total Revenue 160,980,397$ (2,182,043)$ 158,798,354$
Allocated Fund Balance 9,586,554$ (588,557)$ 8,997,997$
TOTAL REVENUE & FUND BALANCE 170,566,951$ (2,770,600)$ 167,796,351$
Salaries 88,162,512$ (200,000)$ 87,962,512$
Negotiated Benefits 14,535,023$ (1,232,924)$ 13,302,099$
Mandated Benefits 38,382,633$ (324,321)$ 38,058,312$
Non-Salary/Non-Benefit 29,486,783$ (1,013,355)$ 28,473,428$
Reserve -$ -$ -$
TOTAL EXPENSES 170,566,951$ (2,770,600)$ 167,796,351$
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$
TOTAL OPERATING EXPENSES AND TRANSFERS 172,197,563$ 169,426,963$ Estimated Committed Fund Balance for anticipated benefits for
employees and capital projects. 21,515,018$ 22,103,575$
5/12/2020
-12-
FUND BALANCE
Local
EXPENSES
Abington School District
2020-2021 Proposed Final Budget
Revenue and Expense Adjustments - Index 2.6% Tax Increase
Revised
Preliminary Budget
2020-2021
Revenue &
Expense Changes
Proposed Final
Budget
2020-2021
Local Revenue 121,752,719$ (2,038,556)$ 119,714,163$
State
Basic Education Funding 7,295,463$ 93,053$ 7,388,516$
Special Education Funding 3,674,142$ 8,280$ 3,682,422$
Pupil Transportation 1,200,000$ (200,000)$ 1,000,000$
Property Tax Relief - Gaming Distribution 3,225,659$ 386$ 3,226,045$
Property Tax Relief - Sterling Act Reimbursements 2,183,829$ (3,046)$ 2,180,783$
PA Accountability Grant 401,756$ -$ 401,756$
State Share Social Security 3,372,216$ (7,650)$ 3,364,566$
State Share Retirement Contributions 15,212,441$ (34,510)$ 15,177,931$
Other Miscellaneous State Sources 905,000$ -$ 905,000$
Sub-total State Revenue 37,470,506$ (143,487)$ 37,327,019$
Federal 1,757,172$ -$ 1,757,172$
Sub-total Revenue 160,980,397$ (2,182,043)$ 158,798,354$
Allocated Fund Balance 9,586,554$ (588,557)$ 8,997,997$
TOTAL REVENUE & FUND BALANCE 170,566,951$ (2,770,600)$ 167,796,351$
Salaries 88,162,512$ (200,000)$ 87,962,512$
Negotiated Benefits 14,535,023$ (1,232,924)$ 13,302,099$
Mandated Benefits 38,382,633$ (324,321)$ 38,058,312$
Non-Salary/Non-Benefit 29,486,783$ (1,013,355)$ 28,473,428$
Reserve -$ -$ -$
TOTAL EXPENSES 170,566,951$ (2,770,600)$ 167,796,351$
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$
TOTAL OPERATING EXPENSES AND TRANSFERS 172,197,563$ 169,426,963$
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
State Revenue Adjustments - Index 2.6% Tax Increase
REVENUE
EXPENSES
-13-
Revised
Preliminary Budget
2020-2021
Revenue &
Expense Changes
Proposed Final
Budget
2020-2021
Local Revenue 121,752,719$ (2,038,556)$ 119,714,163$
State Revenue 37,470,506$ (143,487)$ 37,327,019$
Federal 1,757,172$ -$ 1,757,172$
Sub-total Revenue 160,980,397$ (2,182,043)$ 158,798,354$
Allocated Fund Balance 9,446,553$ (448,556)$ 8,997,997$
TOTAL REVENUE & FUND BALANCE 170,426,950$ (2,630,599)$ 167,796,351$
Salaries 88,162,512$ (200,000)$ 87,962,512$
Negotiated Benefits 14,535,023$ (1,232,924)$ 13,302,099$
Mandated Benefits - Social Security Employer Contribution 6,744,432$ (15,300)$ 6,729,132$
Mandated Benefits - PSERS Employer Contribution 30,424,882$ (69,020)$ 30,355,862$
Mandated Benefits - Wkrs' Compensation & Unemployment 1,073,318$ (100,000)$ 973,318$
Non-Salary/Non-Benefit 29,486,783$ (1,013,355)$ 28,473,428$
Reserve -$ -$ -$
TOTAL EXPENSES 170,426,950$ (2,630,599)$ 167,796,351$
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$
TOTAL OPERATING EXPENSES AND TRANSFERS 172,057,562$ 169,426,963$
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
Expense Adjustments - Index 2.6% Tax Increase
REVENUE
EXPENSES
-14-
Budget
2019-2020
Revenue &
Expense Changes
Proposed Final
Budget 2020-2021
Percent
Change
Committed Fund Balance (Audited) 42,810,865$
Committed Fund Balance (Estimated) 32,732,184$
Real Estate Taxes 110,736,778$ 2,710,171$ 113,446,949$ 2.45%
State Property Tax Reductions (5,431,997)$ 25,169$ (5,406,828)$ -0.46%
Earned Income Taxes 7,200,000$ (720,000)$ 6,480,000$ -10.00%
Other Local Revenue 5,141,042$ 53,000$ 5,194,042$ 1.03%
Other Financing Sources -$ -$ -$
Sub-total Local Revenue 117,645,823$ 2,068,340$ 119,714,163$ 1.76%
State 30,790,655$ 1,129,536$ 31,920,191$ 3.67%
Property Tax Relief - Gaming Distribution 3,225,659$ 386$ 3,226,045$ 0.01%
Property Tax Relief - Sterling Act Reimbursements 2,206,338$ (25,555)$ 2,180,783$ -1.16%
Sub-total State Revenue 36,222,652$ 1,104,367$ 37,327,019$ 3.05%
Federal 1,753,941$ 3,231$ 1,757,172$ 0.18%
Sub-total Revenue 155,622,416$ 3,175,938$ 158,798,354$ 2.04%
Allocated Fund Balance 8,448,069$ 549,928$ 8,997,997$ 6.51%
TOTAL REVENUE & FUND BALANCE 164,070,485$ 3,725,866$ 167,796,351$ 2.27%
Salaries 84,730,274$ 3,232,238$ 87,962,512$ 3.81%
Negotiated Benefits 14,640,129$ (1,338,030)$ 13,302,099$ -9.14%
Mandated Benefits 36,722,669$ 1,335,643$ 38,058,312$ 3.64%
Non-Salary/Non-Benefit 27,977,413$ 496,015$ 28,473,428$ 1.77%
Reserve -$ -$ -$
TOTAL EXPENSES 164,070,485$ 3,725,866$ 167,796,351$ 2.27%
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$ 0.00%
TOTAL OPERATING EXPENSES AND TRANSFERS 165,701,097$ 169,426,963$ Estimated Committed Fund Balance for anticipated benefits for
employees and capital projects. 32,732,184$ 22,103,575$
-15-
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
Index 2.6% Tax Increase
FUND BALANCE
REVENUE
Local
EXPENSES
2019-2020 2020-2021 DifferencePercent
Change
Average Assessment 141,130.00$ 141,130.00$
Prior Year Millage Rate 31.77 32.59
Amount of Tax 4,483.70$ 4,599.43$ 115.73$
Impact for Average Owner 2.58%
Homestead Property Tax Relief - Sterling Act Credit (145.00)$ (144.00)$
Homestead Property Tax Relief - Gaming (212.00)$ (212.00)$
TOTAL HOMESTEAD PROPERTY TAX RELIEF (357.00)$ (356.00)$
Amount of Tax After Decrease in Mills Property Tax Relief 4,126.70$ 4,243.43$ 116.73$
Impact for Average Owner 2.83%
NOTE: VALUE OF A MILL AT 97.4% COLLECTION RATE - $3,315,051
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
Index 2.6% Tax Increase
Impact on Owner
IMPACT ON AMOUNT PAID BY AVERAGE OWNER WITH HOMESTEAD PROPERTY TAX RELIEF
INCREASE AT 2.6% INDEX PLUS EXCEPTION
-16-
Budget
2019-2020
Revenue &
Expense Changes
Proposed Final
Budget 2020-2021
Percent
Change
Committed Fund Balance (Audited) 42,810,865$
Committed Fund Balance (Estimated) 32,732,184$
Real Estate Taxes 110,736,778$ (139,974)$ 110,596,804$ -0.13%
State Property Tax Reductions (5,431,997)$ 25,169$ (5,406,828)$ -0.46%
Earned Income Taxes 7,200,000$ (720,000)$ 6,480,000$ -10.00%
Other Local Revenue 5,141,042$ 53,000$ 5,194,042$ 1.03%
Other Financing Sources -$ -$ -$
Sub-total Local Revenue 117,645,823$ (781,805)$ 116,864,018$ -0.66%
State 30,790,655$ 1,129,536$ 31,920,191$ 3.67%
Property Tax Relief - Gaming Distribution 3,225,659$ 386$ 3,226,045$ 0.01%
Property Tax Relief - Sterling Act Reimbursements 2,206,338$ (25,555)$ 2,180,783$ -1.16%
Sub-total State Revenue 36,222,652$ 1,104,367$ 37,327,019$ 3.05%
Federal 1,753,941$ 3,231$ 1,757,172$ 0.18%
Sub-total Revenue 155,622,416$ 325,793$ 155,948,209$ 0.21%
Allocated Fund Balance 8,448,069$ 3,400,073$ 11,848,142$ 40.25%
TOTAL REVENUE & FUND BALANCE 164,070,485$ 3,725,866$ 167,796,351$ 2.27%
Salaries 84,730,274$ 3,232,238$ 87,962,512$ 3.81%
Negotiated Benefits 14,640,129$ (1,338,030)$ 13,302,099$ -9.14%
Mandated Benefits 36,722,669$ 1,335,643$ 38,058,312$ 3.64%
Non-Salary/Non-Benefit 27,977,413$ 496,015$ 28,473,428$ 1.77%
Reserve -$ -$ -$
TOTAL EXPENSES 164,070,485$ 3,725,866$ 167,796,351$ 2.27%
Interfund Transfers Out to Capital Projects Fund 1,630,612$ 1,630,612$ 0.00%
TOTAL OPERATING EXPENSES AND TRANSFERS 165,701,097$ 169,426,963$ Estimated Committed Fund Balance for anticipated benefits for
employees and capital projects. 32,732,184$ 19,253,430$
-17-
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
No Tax Increase
FUND BALANCE
REVENUE
Local
EXPENSES
2019-2020 2020-2021 DifferencePercent
Change
Average Assessment 141,130.00$ 141,130.00$
Prior Year Millage Rate 31.77 31.77
Amount of Tax 4,483.70$ 4,483.70$ -$
Impact for Average Owner 0.00%
Homestead Property Tax Relief - Sterling Act Credit (145.00)$ (144.00)$
Homestead Property Tax Relief - Gaming (212.00)$ (212.00)$
TOTAL HOMESTEAD PROPERTY TAX RELIEF (357.00)$ (356.00)$
Amount of Tax After Decrease in Mills Property Tax Relief 4,126.70$ 4,127.70$ 1.00$
Impact for Average Owner 0.02%
NOTE: VALUE OF A MILL AT 97.4% COLLECTION RATE - $3,315,051
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
No Tax Increase
Impact on Owner
IMPACT ON AMOUNT PAID BY AVERAGE OWNER WITH HOMESTEAD PROPERTY TAX RELIEF
INCREASE AT 2.6% INDEX PLUS EXCEPTION
-18-
General Fund Budget Approval
Date of Adoption of the General Fund Budget:
President of the Board - Original Signature Required Date
Secretary of the Board - Original Signature Required Date
Chief School Administrator - Original Signature Required Date
Contact Person Telephone Extension
Email Address
Christopher Lionetti (215)881-2542 Extn :
05/12/2020
Printed 5/8/2020 7:15:03 PM
LEA Name : 123460302 MontgomeryAbington SD County :AUN Number :Class : 2
FINAL GENERAL FUND BUDGETFiscal Year 2020-2021
Page 19
PROPOSED VERSION
ITEM AMOUNTS
Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year
0810 Nonspendable Fund Balance 501,881
0820 Restricted Fund Balance
0830 Committed Fund Balance 32,732,184
0840 Assigned Fund Balance
0850 Unassigned Fund Balance
Total Estimated Beginning Unreserved Fund Balance Available for Appropriation and Reserves Scheduled For Liquidation During The Fiscal Year $32,732,184
Estimated Revenues And Other Financing Sources
6000 Revenue from Local Sources 119,714,163
7000 Revenue from State Sources 37,327,019
8000 Revenue from Federal Sources 1,757,172
9000 Other Financing Sources
Total Estimated Revenues And Other Financing Sources $158,798,354
Total Estimated Fund Balance, Revenues, and Other Financing Sources Available for Appropriation $191,530,538
2020-2021 Final General Fund Budget Estimated Revenues and Other Financing Sources: Budget Summary
Page - 1 of 1
LEA : 123460302 Abington SD
Printed 5/8/2020 7:15:09 PM
Page 20
Amount
REVENUE FROM LOCAL SOURCES6111 Current Real Estate Taxes 108,040,121
6112 Interim Real Estate Taxes 95,000
6113 Public Utility Realty Taxes 115,000
6114 Payments in Lieu of Current Taxes - State / Local 75,000
6150 Current Act 511 Taxes - Proportional Assessments 7,880,000
6400 Delinquencies on Taxes Levied / Assessed by the LEA 1,500,000
6500 Earnings on Investments 750,000
6800 Revenues from Intermediary Sources / Pass-Through Funds 1,162,542
6910 Rentals 75,000
6940 Tuition from Patrons 20,000
6990 Refunds and Other Miscellaneous Revenue 1,500
REVENUE FROM LOCAL SOURCES $119,714,163
REVENUE FROM STATE SOURCES7111 Basic Education Funding-Formula 7,388,516
7160 Tuition for Orphans Subsidy 200,000
7271 Special Education funds for School-Aged Pupils 3,682,422
7311 Pupil Transportation Subsidy 1,000,000
7320 Rental and Sinking Fund Payments / Building Reimbursement Subsidy 525,000
7330 Health Services (Medical, Dental, Nurse, Act 25) 180,000
7340 State Property Tax Reduction Allocation 5,406,828
7501 PA Accountability Grants 401,756
7810 State Share of Social Security and Medicare Taxes 3,364,566
7820 State Share of Retirement Contributions 15,177,931
REVENUE FROM STATE SOURCES $37,327,019
REVENUE FROM FEDERAL SOURCES8513 IDEA, Section 619 5,000
8514 NCLB, Title I - Improving the Academic Achievement of the Disadvantaged
695,421
8515 NCLB, Title II - Preparing, Training and Recruiting High Quality Teachers and Principals
164,394
8516 NCLB, Title III - Language Instruction for Limited English Proficient and Immigrant Students
39,419
8517 NCLB, Title IV - 21St Century Schools 52,938
8810 School-Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (Access)
800,000
REVENUE FROM FEDERAL SOURCES $1,757,172
TOTAL ESTIMATED REVENUES AND OTHER SOURCES 158,798,354
2020-2021 Final General Fund Budget Estimated Revenues and Other Financing Sources: Detail
Page - 1 of 1
LEA : 123460302 Abington SD
Printed 5/8/2020 7:15:10 PM
Page 21
CODE
6111 Current Real Estate Taxes Amount of Tax Relief forHomestead Exclusions
Tax Levy Minus HomesteadExclusions
Net Tax RevenueGenerated By MillsCounty Name Taxable Assessed Value Real Estate Mills Tax Levy Generated by Mills Percent Collected
Montgomery 3,569,984,179 32.5900 116,345,784 97.38700%
Totals: 3,569,984,179 116,345,784 - 5,406,828 = 110,938,956 X 97.38700% = 108,040,121
Rate Estimated Revenue
6120 Current Per Capita Taxes, Section 679 $0.00 0
6140 Current Act 511 Taxes – Flat Rate Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue
6141 Current Act 511 Per Capita Taxes $0.00 $0.00 0 0
6142 Current Act 511 Occupation Taxes – Flat Rate $0.00 $0.00 0 0
6143 Current Act 511 Local Services Taxes $0.00 $0.00 0 0
6144 Current Act 511 Trailer Taxes $0.00 $0.00 0 0
6145 Current Act 511 Business Privilege Taxes – Flat Rate $0.00 $0.00 0 0
6146 Current Act 511 Mechanical Device Taxes – Flat Rate $0.00 $0.00 0 0
6149 Current Act 511 Taxes, Other Flat Rate Assessments $0.00 $0.00 0 0
Total Current Act 511 Taxes – Flat Rate Assessments 0 06150 Current Act 511 Taxes – Proportional Assessments Rate Add'l Rate (if appl.) Tax Levy Estimated Revenue
6151 Current Act 511 Earned Income Taxes 0.500% 0.000% 6,480,000 6,480,000
6152 Current Act 511 Occupation Taxes 0.000 0.000 0 0
6153 Current Act 511 Real Estate Transfer Taxes 0.500% 0.000% 1,400,000 1,400,000
6154 Current Act 511 Amusement Taxes 0.000% 0.000% 0 0
6155 Current Act 511 Business Privilege Taxes 0.000 0.000 0 0
6156 Current Act 511 Mechanical Device Taxes – Percentage 0.000% 0.000% 0 0
6157 Current Act 511 Mercantile Taxes 0.000 0.000 0 0
6159 Current Act 511 Taxes, Other Proportional Assessments 0 0 0 0
Total Current Act 511 Taxes – Proportional Assessments 7,880,000 7,880,000
Total Act 511, Current Taxes 7,880,000
Act 511 Tax Limit --> 5,725,379,415 X 12 68,704,553
Market Value Mills (511 Limit)
2020-2021 Final General Fund Budget Local Education Agency Tax Data
Page - 1 of 1LEA : 123460302 Abington SD
Printed 5/8/2020 7:15:13 PM
REAL ESTATE, PER CAPITA (SEC. 679), EIT/PIT (ACT 1), LOCAL ENABLING (ACT 511)
Page 22
Description Amount
1000 Instruction
1100 Regular Programs - Elementary / Secondary 76,868,1671200 Special Programs - Elementary / Secondary 22,654,5111300 Vocational Education 1,627,7451400 Other Instructional Programs - Elementary / Secondary 233,855
Total Instruction $101,384,278
2000 Support Services
2100 Support Services - Students 6,926,1012200 Support Services - Instructional Staff 6,009,7252300 Support Services - Administration 9,731,7852400 Support Services - Pupil Health 2,522,5262500 Support Services - Business 2,583,0612600 Operation and Maintenance of Plant Services 15,515,9502700 Student Transportation Services 8,923,1902800 Support Services - Central 3,312,5912900 Other Support Services 105,050
Total Support Services $55,629,979
3000 Operation of Non-Instructional Services
3200 Student Activities 1,686,0413300 Community Services 388,053
Total Operation of Non-Instructional Services $2,074,094
4000 Facilities Acquisition, Construction and Improvement Services
4000 Facilities Acquisition, Construction and Improvement Services 123,000
Total Facilities Acquisition, Construction and Improvement Services $123,000
5000 Other Expenditures and Financing Uses
5100 Debt Service / Other Expenditures and Financing Uses 8,487,0005200 Interfund Transfers - Out 1,728,612
Total Other Expenditures and Financing Uses $10,215,612
Total Estimated Expenditures and Other Financing Uses $169,426,963
2020-2021 Final General Fund Budget Estimated Expenditures and Other Financing Uses: Budget Summary
Page - 1 of 1
LEA : 123460302 Abington SD
Printed 5/8/2020 7:15:15 PM
Page 23
Account Description Amounts
0810 Nonspendable Fund Balance 501,881
0820 Restricted Fund Balance
0830 Committed Fund Balance 22,103,575
0840 Assigned Fund Balance
0850 Unassigned Fund Balance
Total Ending Fund Balance - Committed, Assigned, and Unassigned $22,103,575
5900 Budgetary Reserve
Total Estimated Ending Committed, Assigned, and Unassigned Fund Balance and Budgetary Reserve $22,605,456
2020-2021 Final General Fund Budget Fund Balance Summary (FBS)
Page - 1 of 1
LEA : 123460302 Abington SD
Printed 5/8/2020 7:15:19 PM
Page 24
9. $2.4 million for general and special education instructional supplies, replacement textbooks, and new
textbook adoptions
10. $745,000 for plant services and transportation services maintenance and repair supplies
-25-
Abington School District
2020-2021 Proposed Final Budget
The 2020-2021 Proposed Final Budget Includes:
1. $438,000 for 6 additional instructional staff positions (wages & benefits) to be responsive to increasing
enrollment
2. $2.6 million of contracted services for special education, legal services, required testing, and audit
services
14. $10.2 million principal and interest for general obligation bonds debt service
13. $350,000 for replacement plant services and student transportation vehicles
4. $1.7 million for special and general education out-of-district placements
3. $2.3 million for utilities
5. $1.4 million for charter school tuition
6. $1.6 million for high school students to attend the EASTERN Center for Arts and Technology
5/12/2020
11. $1.75 million for Digital Transformation Plan and replacement business office and human resources
software
12. $290,000 co-curricular athletic supplies
7. $800,000 for insurance
8. $2.4 million for contracted student transportation services
Budget Topics Action
Adopt 2020-2021 Final Budget Board Resolution
Taxpayer Relief Act - Implement a Homestead
Exclusion for Property Tax ReliefBoard Resolution
Charge to Tax Collectors Board Resolution
5/12/2020
Abington School District
2020-2021 Proposed Final Budget
June 23, 2020
BUDGET PROCESS AND SCHEDULE
-26-
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