BUDGET 19 PROPOSED FINAL BUDGET For approval 18

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BUDGET 19: PROPOSED FINAL BUDGET For approval 18 04 03

BUDGET 19: PROPOSED FINAL BUDGET For approval 18 04 03

Budget 19 - Agenda § Quick EIDEX Metrics § Funds Update § Healthcare &

Budget 19 - Agenda § Quick EIDEX Metrics § Funds Update § Healthcare & SCT Premiums § Debt Service § Proposed Budget § § § This will change: 2 more assessment report; Commonwealth budget? Expenditures Revenues Proposed Tax Increase 5 -yr Projection § Schedule for Adoption 2

BSSD Demographics Current F&R 3

BSSD Demographics Current F&R 3

Local Special Education Enrollment 4

Local Special Education Enrollment 4

Other Financial Indicators 5

Other Financial Indicators 5

Opposing Paths 6

Opposing Paths 6

FUNDS UPDATE 7

FUNDS UPDATE 7

General Fund Balance (at June 30, 2017) 8

General Fund Balance (at June 30, 2017) 8

Fund Balance - local 9

Fund Balance - local 9

Fund Balance - like 10

Fund Balance - like 10

Capital Project Reserve Fund 11

Capital Project Reserve Fund 11

NV & MR Projects Fund Bond Construction Funds 12

NV & MR Projects Fund Bond Construction Funds 12

HEALTHCARE 13

HEALTHCARE 13

South Central Trust 14

South Central Trust 14

Renewal Projection through January 2018 15

Renewal Projection through January 2018 15

Healthcare - Active 16

Healthcare - Active 16

Healthcare - Retiree 17

Healthcare - Retiree 17

PSERS 18

PSERS 18

The Cost of An Employee 19

The Cost of An Employee 19

Debt Service (Gross) 20

Debt Service (Gross) 20

Net Debt BSSD Net Debt Service 2018 -19 2019 Bonds 2018 Bonds 5, 000

Net Debt BSSD Net Debt Service 2018 -19 2019 Bonds 2018 Bonds 5, 000 2017 GOB 4, 500, 000 New$$ As Mills 7% $87, 320 0. 0520 46, 992, 740 6% ($216, 320) (0. 1283) 3, 162, 399 49, 060, 421 6% $169, 768 0. 0985 2017/18 3, 677, 971 51, 219, 079 7% $515, 572 0. 3081 2011 GOB 2018/19 4, 171, 651 53, 472, 719 8% $493, 680 0. 2907 2010 GOB 2019/20 4, 480, 324 55, 825, 518 8% $308, 673 0. 1797 2020/21 4, 489, 143 58, 281, 841 8% $8, 819 0. 0051 2021/22 4, 483, 859 60, 846, 242 7% ($5, 284) (0. 0030) 2022/23 4, 487, 886 63, 523, 477 7% $4, 027 0. 0023 2016 A Note % of Budget Spend FY Net Debt 2014/15 3, 208, 951 43, 334, 648 2015/16 2, 992, 631 2013 GOBR 2016/17 2, 500, 000 2012 GOBR 2, 000 4, 000 2016 Note 3, 500, 000 2015 GOB 2014 GON 3, 000 1, 500, 000 ESCO 2006 1, 000 GOB 2006 500, 000 GOB 2005 GOB 2003 1997/98 1998/99 1999/00 2000/01 2001/02 2002/03 2003/04 2004/05 2005/06 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 2023/24 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 0 GOB 2001 1996/99 Pool GOB 1998 GON 1997 21

Proposed Final Budget 22

Proposed Final Budget 22

EXPENDITURES 23

EXPENDITURES 23

2019 Budget Interfund Xfer Bldg Improvement Comty Svc Stu Act & Athletic Othr Supt

2019 Budget Interfund Xfer Bldg Improvement Comty Svc Stu Act & Athletic Othr Supt Svc Central Svc Budget Resrv Debt Svc Stu Trans Svcs Regular Ed $50, 451, 150 Opn & Maint Business Pupil Health Admin Staff Svcs Student Svcs Dual Non. Pub Other Enrollment Schl Instr. Ed Voc Special Ed 24

Budget 19 By Function 25

Budget 19 By Function 25

Budget 19 By Object 26

Budget 19 By Object 26

Budget 19 By Cost Center 27

Budget 19 By Cost Center 27

Special Education $9, 000 $8, 000 $7, 000 $6, 000 $5, 000 $4, 000

Special Education $9, 000 $8, 000 $7, 000 $6, 000 $5, 000 $4, 000 $3, 000 $2, 000 $1, 000 $0 2004/052005/062006/072007/082008/092009/102010/112011/122012/132013/142014/152015/162016/172017/182018/19 Spec Ed Program PA Spec. Ed Subsidy IDEA-B 28

Tuition afr 2009/10 Tuition Other PA LEAs PA Charter (+Cyber) CAOLA Tuition Non. Public

Tuition afr 2009/10 Tuition Other PA LEAs PA Charter (+Cyber) CAOLA Tuition Non. Public Schls Tuition to CPAVTS Tuition to Higher. Ed Aprv Priv Schls Other Total 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 bud 2016/17 bud 2017/18 2018/19 $337, 637 $290, 563 $271, 067 $234, 645 $145, 638 $151, 615 $244, 975 $385, 004 $317, 000 $308, 000 $805, 586 $842, 531 $1, 231, 913 $1, 420, 969 $1, 485, 206 $1, 563, 636 $1, 510, 009 $1, 457, 450 $1, 625, 000 $1, 450, 000 $20, 082 $104, 220 $81, 576 $93, 812 $120, 235 $137, 037 $125, 118 $126, 094 $150, 000 $130, 000 $1, 093, 034 $1, 409, 819 $1, 304, 216 $1, 620, 396 $1, 797, 352 $1, 864, 731 $1, 844, 926 $1, 787, 842 $1, 510, 528 $1, 750, 629 $578, 023 $679, 144 $626, 269 $615, 134 $606, 038 $539, 127 $550, 447 $536, 454 $682, 000 $729, 000 $0 $5, 130 $2, 180 $0 $0 $3, 135 $0 $0 $0 $65, 118 $69, 646 $66, 256 $68, 971 $69, 741 $182, 176 $134, 737 $76, 705 $68, 000 $70, 000 $3, 789 $1, 843 $21, 462 $29, 170 $39, 969 $0 $20, 000 $0 $33, 398 18553 $2, 903, 268 $3, 402, 896 $3, 604, 940 $4, 083, 098 $4, 264, 179 $4, 474, 855 $4, 428, 765 $4, 369, 549 $4, 372, 528 $4, 437, 629 Non. Public Schls PA Charter (+Cyber) $2, 000 $1, 800, 000 $1, 600, 000 $1, 400, 000 $1, 200, 000 $1, 000 $800, 000 $600, 000 $400, 000 $200, 000 $0 $1, 800, 000 $1, 600, 000 $1, 400, 000 $1, 200, 000 $1, 000 $800, 000 $600, 000 $400, 000 9 8 /1 18 20 /1 17 7 /1 20 16 6 20 5 /1 15 /1 20 14 4 20 /1 20 13 /1 3 2 12 /1 20 11 1 20 /1 10 20 09 /1 0 $0 20 18 /1 9 8 20 17 /1 7 20 16 /1 6 20 5 15 /1 20 4 14 /1 20 3 13 /1 20 2 12 /1 20 11 /1 1 20 20 10 /1 0 $200, 000 09 /1 20 afr 29

REVENUE 30

REVENUE 30

Commonwealth BEF / SEF Base BEF Allocation 2018 -19 Proposed Student. Weighted Distribution 2017

Commonwealth BEF / SEF Base BEF Allocation 2018 -19 Proposed Student. Weighted Distribution 2017 -18 Estimated BEF $13, 065, 050 $11, 826, 256 $1, 238, 794 $11, 246, 992 $10, 092, 876 East Pennsboro Area SD $6, 241, 269 Mechanicsburg Area SD 2018 -19 Proposed BEF Feb 2018 Difference 2018 -19 Proposed SEF Feb 2018 2017 -18 Estimated SEF Feb 2018 Difference Carlisle Area SD $12, 847, 787 $217, 263 $2, 998, 621 $2, 933, 983 $64, 638 Cumberland Valley SD $1, 154, 116 $11, 042, 319 $204, 673 $3, 498, 110 $3, 471, 423 $26, 687 $5, 684, 190 $557, 079 $6, 095, 578 $145, 691 $1, 359, 451 $1, 339, 034 $20, 417 $6, 691, 327 $5, 856, 858 $834, 469 $6, 550, 251 $141, 076 $1, 734, 825 $1, 708, 297 $26, 528 Northern York County SD $7, 642, 064 $7, 091, 641 $550, 423 $7, 526, 701 $115, 363 $1, 676, 145 $1, 649, 186 $26, 959 Big Spring SD $9, 466, 568 $8, 942, 014 $524, 554 $9, 358, 805 $107, 763 $1, 904, 859 $1, 872, 448 $32, 411 West Perry SD $8, 785, 916 $8, 316, 388 $469, 528 $8, 705, 275 $80, 641 $1, 827, 016 $1, 801, 158 $25, 858 Shippensburg Area SD $9, 700, 485 $8, 788, 635 $911, 850 $9, 640, 705 $59, 780 $1, 885, 235 $1, 849, 917 $35, 318 South Middleton SD $4, 435, 561 $4, 098, 357 $337, 204 $4, 380, 868 $54, 693 $1, 041, 302 $1, 029, 124 $12, 178 Camp Hill SD $1, 540, 916 $1, 284, 586 $256, 331 $1, 493, 369 $47, 547 $514, 857 $504, 646 $10, 211 School District 31

Revenue 2019 32

Revenue 2019 32

Proposed Tax Increase 33

Proposed Tax Increase 33

5 -YEAR PROJECTION 34

5 -YEAR PROJECTION 34

Revenue Summary - Projection 35

Revenue Summary - Projection 35

Local Revenue 36

Local Revenue 36

State & Federal Revenue 37

State & Federal Revenue 37

Expenditure Summary - Projection 38

Expenditure Summary - Projection 38

Expenditure 2 39

Expenditure 2 39

Expenditure 3 40

Expenditure 3 40

Expenditure 4 41

Expenditure 4 41

Budget Schedule 42

Budget Schedule 42

Questions 43

Questions 43