1997-98 Budget - Kennett Consolidated School District

Fiscal Year 

2013-2014

KENNETT CONSOLIDATED SCHOOL DISTRICT 

GENERAL FUND BUDGET 2013-2014 

TABLE OF CONTENTS 

ORGANIZATIONAL SECTION 

Board of Directors 1 

Central Administration 1 

School Administrators 2 

Consultants and Advisors 3 

Budget Timeline 4 

FINANCIAL SECTION 

Summary of General Fund Budget 7 

Summary of Revenue and Expenditures by Function 8 

Summary of Expenditures and Other Financing by Object 9 

Comparison of Revenues 10 

Comparison of Expenditures 11 

Revenue Budget – Summaries 14 

Revenue Budget - Explanations 16 

Expenditure Budget – Summaries and Explanations 

Instructional – 1000 Series 20 

Support Services – 2000 Series 28 

Operation of Non-Instructional Services – 3000 Series 49 

Site/Facilities Improvement – 4000 Series 54 

Other Outlays – 5000 Series 57 

INFORMATIONAL SECTION 

Five Year Comparison of Revenues by Function 61 

Five Year Comparison of Expenditures by Function 62 

Five Year Comparison by Object 65 

Historical Analysis of Millage Rate 66 

Historical Analysis of Real Estate Tax Levy 66 

Real Estate Tax Collections Analysis 67 

Historical Analysis of Real Estate Assessments 68 

Historical Analysis of STEB Market Value 68 

Tax Duplicate Assessment Analysis by Property Classification 69 

Tax Duplicate Assessment Analysis by Municipality 70 

Principal Tax Payers 71 

Common Level Ratio 71 

Average Residential Assessment 72 

Property Tax Reference Table 73 

Demographic Statistics 74 

Building Allocation 75 

Debt Service Schedule 76 

Outstanding Debt Service Schedule 77 

Scholastic Aptitude Test (SAT) Mean Scores 78 

SALARIES AND BENEFITS 

Attached and made part of this document June 10, 2013 

Available by contacting the Director of Business Administration 

The Kennett Consolidated School District will not discriminate in its educational programs, activities, or employment practices, based on race, 

color, national origin, sex, disability, age, religion, ancestry, union membership, or any other legally protected classification. Announcement of 

this policy is in accordance with state and federal laws, including Title IX of the Education Amendments of 1972, Sections 503 and 504 of the 

Rehabilitation Act of 1973, and the Americans with Disabilities Act of 1990. Kennett Consolidated School District employees and participants 

who have an inquiry or complaint of harassment or discrimination, or need information about accommodations for persons with disabilities, 

should contact Dr. Barry Tomasetti, District Superintendent, 300 East South Street, Kennett Square, PA 19348, telephone (610) 444-6600.



ORGANIZATION 

BOARD OF SCHOOL DIRECTORS 

Douglas B. Stirling, President 

Heather Schaen , Vice President 

Michael Finnegan, Treasurer 

Rudy Alfonso 

Aline Frank 

Dominic F. Perigo, Jr. 

George P. Drake, Jr. 

Joseph Meola 

Janis W. Reynolds 

Mark T. Tracy, Secretary 

ADMINISTRATION 

Barry Tomasetti, Ed.D., District Superintendent 

Mark T. Tracy, Director of Business Administration 

Sharon Bennett, Director of Special Education 

Nancy L. Tischer, Director of Human Resources 

Robert J. Perzel, Director of Construction and Facilities Management 

1



BUILDING DIRECTORY 


Administration Building 

300 East South Street 

Kennett Square, Pennsylvania 19348 

(610) 444-6600 

www.kcsd.org 

KENNETT HIGH SCHOOL 

100 E. South Street 

Kennett Square, PA 19348 

Telephone: (610) 444-6620 

Principal: Michael Barber 

Asst. Principal: Raymond Fernandez 

Asst. Principal: Tomorrow Jenkins 

KENNETT MIDDLE SCHOOL 

195 Sunny Dell Road 

Landenberg, PA 19350 

Telephone: (610) 268-5800 

Principal: John Carr 

Asst. Principal: Lorenzo DeAngelis 

Asst. Principal: Karen Gerlach 

BANCROFT ELEMENTARY SCHOOL 

181 Bancroft Road 


Telephone: 610-925-5711 

Principal: Leah McComsey 

GREENWOOD ELEMENTARY SCHOOL 

420 Greenwood Road 


Telephone: (610) 388-5990 

Principal: Tracey Marino 

MARY D. LANG KINDERGARTEN CENTER 

409 Center Street 


Telephone: (610) 444-6260 

Principal: Carla Horn 

NEW GARDEN ELEMENTARY SCHOOL 

265 New Garden Road 

Post Office Box 488 

Toughkenamon, PA 19374 

Telephone: (610) 268-6900 

Principal: Susan McArdle 

2



CONSULTANTS AND ADVISORS 

AUDIT FIRM 

Timothy D. Umbreit, P.C. 

Certified Public Accountant 

714 East Baltimore Pike 


SOLICITOR 

John R. Merrick 

Attorney At Law 

117 South Broad Street 


FINANCIAL ADVISORS 

RBC Capital Markets, LLC 

2101 Oregon Pike 

Lancaster, PA 17604 

FINANCIAL ADVISORS 

Public Financial Management 

One Keystone Plaza, Suite 300 

North Front and Market Streets 

Harrisburg, PA 17101-2044 

BOND COUNSEL 

Kegel, Kelin, Almy & Lord LLP 

24 North Lime Street 

Lancaster, PA 17602 

OFFICIAL DEPOSITORY 

Fulton Bank 

501 School House Road 


3



BUDGET TIMELINE 

September 1, 2012 PDE publishes the Act 1 index (1.7% for 2013-2014) 

October 1, 2012 

October 19, 2012 

Finance Committee Meeting – Board Room, 7:00 PM 

Student enrollment projections from the Director of Business Administration 

Guidelines and base allocation developed by the Director of Administration for 

each school based upon their student enrollment multiplied by a weighted dollar 

value 

November 5, 2012 

November 21, 2012 

December 10, 2012 


Finance Committee Meeting - Board Room, 7:00 PM 

-Independent Auditor’s Report for the Year Ended June 2012 

-Debt Service Schedules 

-Building Allocations 

-Homestead Mailings 

Draft salary and benefit projections for existing staff pending release of PSERS 

rates and “first look” rates from Reschini Group 


-Salaries and Benefits 

-Revenues 

-Charter School Tuition 

Provide individualized packets to the administrative team with instructions, base 

allocation information, prior year’s actual budget information, and the forms 

required for submission to the Director of Business Administration 

Initial planning, itemizing and prioritizing budgetary appropriations by principals 

and administrators 

Staffing requests, special request forms, and administrators’ budgets due to 

Director of Business Administration 

Board to certify to the PDE the total amount of tax credits due pursuant to the 

Sterling Act provisions 

December 15-30, 2012 


January 7, 2013 

January 31, 2013 

Budget planning conferences for administrative team to prioritize special request 

items, district-wide initiatives, and staffing requests 

Mail annual Homestead/Farmstead notice 


Deadline for preliminary 2013-2014 budget to go on display 

Director of Business Administration budgets the revenue and calculates the tax 

millage rate required to fund the 2013-2014 budget 

4



BUDGET TIMELINE (continued) 

February 1, 2013 Deadline for Board to give public notice of intent to adopt preliminary budget (10 

days in advance of adoption) 

February 4, 2013 




March 4, 2013 

March 7, 2013 


Review and adopt the preliminary 2013-2014 budget and tentative tax rates 

Submit proposed tax increase to PDE 

Advertise referendum exception if applicable 


PDE informs districts if proposed tax increase complies with or exceeds the index 

Submit exception filings to the court or PDE 

March 27, 2013 

April 1, 2013 

April 8, 2013 

Court/PDE to rule and inform districts if exceptions have been granted or denied 


Adopt the 2013-2014 proposed final budget 

Certification of Use of PDE-2028 to PDE 

PDE-2028 available for public inspection 

April 15, 2013 

May 1, 2013 

PDE certifies amount of funds available in the property tax relief fund 

PDE notifies districts of property tax relief allocation 

Chester County submits Homestead/Farmstead report to district 

May 6, 2013 

May 20, 2013 

May 31, 2013 

June 3, 2013 

June 10, 2013 


Final budget on form PDE-2028 available for public inspection 

Give public notice of intent to adopt final budget 


Adopt the 2013-2014 budget and tax resolution 

Print and display the 2013-2014 budget 

Assumptions: 

The District will seek referendum exceptions. 

The District will not seek approval through voter referendum. 

5



THIS PAGE WAS INTENTIONALLY LEFT BLANK 

6



SUMMARY OF GENERAL FUND BUDGET 

GENERAL 

FUND 

REVENUES 

Local Taxes $ 57,508,682 

Interest on Investments 50,000 

Other Local Revenue 765,298 

State Revenue 13,720,619 

Federal Revenue 1,135,579 

TOTAL REVENUES 73,180,178 

EXPENDITURES 

Regular Programs 29,582,509 

Special Programs 11,367,389 

Vocational Programs 1,276,134 

Other Instructional Programs 187,408 

Pupil Services 2,115,880 

Instructional Support 2,071,491 

Administrative Support 3,313,533 

Health Services 734,048 

Business Support 1,024,196 

Maintenance Support 6,113,504 

Student Transportation 5,026,998 

Central Support 1,917,626 

Intermediate Unit Support 37,551 

Student Activities 1,052,321 

Site/Facilities Improvement 50,000 

Budget Reserve 90,000 

Principal 5,395,000 

Interest 2,538,920 

TOTAL EXPENDITURES 73,894,508 

Deficiency of revenues under expenditures (714,330) 

OTHER FINANCING SOURCES (USES) 

Transfers in - 

Total Other Financing Sources (Uses) - 

Net Change in Fund Balances (714,330) 

Fund Balance - Beginning 5,245,480 

Fund Balance - Ending 4,531,150 

7



SUMMARY OF REVENUES AND EXPENDITURES 

(by function) 

% CHANGE % OF EACH 

2011-2012 2012-2013 2013-2014 OVER CATEGORY 

FUNCTION DESCRIPTION ACTUAL BUDGET BUDGET 2012-2013 BUDGET TO TOTAL 

REVENUES 

6000 Local Sources $ 55,585,633 $ 56,989,332 $ 58,323,980 

2.34% 78.93% 

7000 State Sources 12,518,430 13,032,792 13,720,619 5.28% 18.57% 

8000 Federal Sources 1,061,952 1,057,965 1,135,579 7.34% 1.54% 

0000 Fund Balance Appropriation - 1,094,440 714,330 -34.73% 0.97% 

Total Revenue 69,166,015 72,174,529 73,894,508 2.38% 100.00% 

EXPENDITURES 

1000 Instructional 39,388,054 41,142,398 42,413,440 3.09% 64.39% 

2000 Support Services 21,226,830 21,896,000 22,354,827 2.10% 33.94% 

3000 Student Activities 1,101,917 1,044,353 1,052,321 0.76% 1.60% 

4000 Site/Facilities Improvement 49,935 - 50,000 *** 0.08% 

Total Expenditures 61,766,736 64,082,751 65,870,588 2.79% 100.00% 

OTHER FINANCING USES 

5000 Debt Service 7,834,370 8,001,778 7,933,920 -0.85% 98.88% 

5000 Interfund Transfers Out - - - 0.00% 0.00% 

5000 Budgetary Reserve - 90,000 90,000 0.00% 1.12% 

Total Other Financing Uses 7,834,370 8,091,778 8,023,920 -0.85% 100.00% 

TOTAL EXPENDITURES & 

OTHER FINANCING USES $ 69,601,106 $ 72,174,529 $ 73,894,508 

2.38% 100.00% 

2013-2014 General Fund Summary of Revenues 

1% 1% 

19% 

Local Sources 

State Sources 

Federal Sources 

Fund Balance Appropriation 

79% 

8



SUMMARY OF EXPENDITURES AND OTHER FINANCING USES 

(by object) 

% CHANGE % OF EACH 

2011-2012 2012-2013 2013-2014 OVER CATEGORY 

OBJECT DESCRIPTION ACTUAL BUDGET BUDGET 2012-2013 BUDGET TO TOTAL 

100 Salaries $ 30,453,527 $ 30,415,980 $ 28,972,201 

-4.75% 39.21% 

200 Employee Benefits 11,730,492 13,558,938 14,468,294 6.71% 19.58% 

300 Professional Services 5,539,184 5,452,876 5,719,740 4.89% 7.74% 

400 Purchased Property Services 1,722,837 1,927,772 1,905,088 -1.18% 2.58% 

500 Other Contracted Services 9,784,241 10,054,668 12,054,293 19.89% 16.31% 

600 Books and Supplies 1,950,516 2,083,664 2,168,410 4.07% 2.93% 

700 Equipment 422,400 447,175 438,190 -2.01% 0.59% 

800 Other Objects 3,127,909 3,183,456 2,772,792 -12.90% 3.75% 

900 Other Uses of Funds 4,870,000 5,050,000 5,395,500 6.84% 7.30% 

TOTAL EXPENDITURES $ 69,601,106 $ 72,174,529 $ 73,894,508 

2.38% 100.00% 

2013-2014 Summary of Expenditures by Object 

1% 

3% 

16% 

2% 

8% 

4% 

7% 

39% 

Salaries 

Employee Benefits 

Professional Services 

Purchased Property Services 

Other Contracted Services 

Books and Supplies 

Equipment 

Other Objects 

Other Uses of Funds 

20% 

9



COMPARISON OF REVENUES 

2012-2013 BUDGET TO 2013-2014 BUDGET 

CHANGE OVER 

FUNCTION/ 2011-2012 2012-2013 2013-2014 2012-2013 BUDGET 

OBJECT DESCRIPTION ACTUAL BUDGET BUDGET $ % 

6000 REVENUE SOURCES 

6111 Current Real Estate Taxes $ 49,127,910 $ 50,489,372 $ 51,648,348 $ 1,158,976 2.30% 

6112 Interim Real Estate Taxes 198,738 300,000 350,000 50,000 16.67% 

6113 Utility Taxes 74,375 70,000 70,000 - 0.00% 

6151 Earned Income 3,144,285 3,400,000 3,400,000 - 0.00% 

6153 Realty Transfer Tax 623,290 700,000 690,334 (9,666) -1.38% 

6411 Delinquent Real Estate Taxes 1,453,960 1,250,000 1,350,000 100,000 8.00% 

6510 Investment Earnings 47,642 101,328 50,000 (51,328) -50.66% 

6832 IDEA 655,942 478,614 565,257 86,643 18.10% 

6910 Rentals 76,454 150,018 150,000 (18) -0.01% 

6990 Refunds and Other Miscellaneous Revenue 183,037 50,000 50,041 41 0.08% 

TOTAL LOCAL SOURCES 55,585,633 56,989,332 58,323,980 1,334,648 2.34% 

7000 STATE SOURCES 

7110 State Basic Subsidy 4,943,478 4,944,283 4,944,283 - 0.00% 

7142 Charter Schools - - - - - 

7250 Migratory Children 3,599 - - - - 

7271 Special Education 1,587,547 1,641,323 1,641,323 - 0.00% 

7291 Educational Assistance - - - - - 

7310 Transportation 1,529,180 1,525,661 1,425,661 (100,000) -6.55% 

7320 Authority Rental Reimbursement 417,636 462,000 462,000 - 0.00% 

7330 Medical & Dental Reimbursement 86,973 83,000 86,000 3,000 3.61% 

7340 Property Tax Reduction Allocation 1,426,523 1,390,637 1,379,054 (11,583) -0.83% 

7501 Accountability Grant 128,446 - 128,446 128,446 - 

7202 Dual Enrollment Grant - - - - - 

7810 FICA Reimbursement 1,127,468 1,163,876 1,160,811 (3,065) -0.26% 

7820 Retirement Reimbursement 1,267,580 1,822,012 2,493,041 671,029 36.83% 

7920 Classrooms of the Future - - - - - 

TOTAL STATE SOURCES 12,518,430 13,032,792 13,720,619 687,827 5.28% 

8000 FEDERAL SOURCES 

8514 Title I 444,785 464,077 568,589 104,512 22.52% 

8515 Title II 74,475 121,943 103,544 (18,399) -15.09% 

8516 Title III 187,132 143,945 153,446 9,501 6.60% 

8709 ARRA - Education Jobs Fund 5,355 - - - - 

8810 Medical Assistance Reimbursement 337,600 328,000 310,000 (18,000) -5.49% 

8820 Medical Asst. Reimb. For Admin Claiming 12,605 - - - - 

TOTAL FEDERAL SOURCES 1,061,952 1,057,965 1,135,579 77,614 7.34% 

0000 OTHER APPROPRIATIONS 

0000 Fund Balance Appropriation - 1,094,440 714,330 (380,110) -34.73% 

TOTAL OTHER APPROPRIATIONS - 1,094,440 714,330 (380,110) -34.73% 

TOTAL ALL REVENUE SOURCES $ 69,166,015 $ 72,174,529 $ 73,894,508 $ 1,719,979 2.38% 

10



COMPARISON OF EXPENDITURES 


CHANGE OVER 



1100 REGULAR PROGRAMS 

100 Salaries $ 17,742,169 $ 17,960,894 $ 17,587,878 $ (373,016) -2.08% 

200 Employee Benefits 6,779,842 8,222,206 8,952,424 730,218 8.88% 

300 Purchased Prof. Services 33,490 400 400 - 0.00% 

400 Purchased Prop. Services 5,089 8,745 7,100 (1,645) -18.81% 

500 Other Contracted Services 1,791,342 1,743,760 2,591,699 847,939 48.63% 

600 Books/Supplies 395,010 356,230 425,856 69,626 19.55% 

700 Equipment 5,311 22,002 17,152 (4,850) -22.04% 

800 Other Objects (2,602) - - - - 

TOTAL REGULAR PROGRAMS 26,749,651 28,314,237 29,582,509 1,268,272 4.48% 

1200 SPECIAL PROGRAMS 

100 Salaries 3,363,308 3,279,664 2,483,639 (796,025) -24.27% 

200 Employee Benefits 1,481,116 1,609,140 1,344,900 (264,240) -16.42% 

300 Purchased Prof. Services 4,802,607 4,780,645 4,909,429 128,784 2.69% 

400 Purchased Prop. Services 3,527 7,000 7,152 152 2.17% 


600 Books/Supplies 46,271 56,999 56,999 - 0.00% 

700 Equipment 127,534 13,136 13,136 - 0.00% 

800 Other Objects 5,362 4,500 4,500 - 0.00% 

TOTAL SPECIAL PROGRAMS 11,164,316 11,394,624 11,367,389 (27,235) -0.24% 

1300 VOCATIONAL PROGRAMS 


TOTAL VOCATIONAL PROGRAMS 1,258,249 1,246,129 1,276,134 30,005 2.41% 

1400 OTHER INSTRUCTIONAL PROGRAMS 

100 Salaries 59,226 - - - - 

200 Employee Benefits 9,576 - - - - 

300 Purchased Prof. Services 6,432 60,000 60,000 - 0.00% 

400 Purchased Prop. Services - - - - - 

500 Other Contracted Services 135,055 127,408 127,408 - 0.00% 

600 Books/Supplies 5,548 - - - - 

700 Equipment - - - - - 

800 Other Objects - - - - - 

TOTAL OTHER INSTRUCTIONAL PROGRAMS 215,837 187,408 187,408 - 0.00% 

2100 PUPIL SERVICES 

100 Salaries 1,269,213 1,272,237 1,272,240 3 0.00% 

200 Employee Benefits 497,356 539,981 635,990 96,009 17.78% 

300 Purchased Prof. Services 188,050 109,000 189,000 80,000 73.39% 




700 Equipment - 1,000 1,000 - 0.00% 

800 Other Objects 609 750 750 - 0.00% 

TOTAL PUPIL SERVICES 1,969,647 1,939,868 2,115,880 176,012 9.07% 

2200 INSTRUCTIONAL SUPPORT 

100 Salaries 1,033,203 1,140,590 1,058,846 (81,744) -7.17% 

200 Employee Benefits 378,704 473,812 471,989 (1,823) -0.38% 

300 Purchased Prof. Services 21,064 79,062 77,643 (1,419) -1.79% 


500 Other Contracted Services 18,459 33,282 27,154 (6,128) -18.41% 

600 Books/Supplies 523,268 411,360 403,759 (7,601) -1.85% 

700 Equipment 19,976 21,500 19,000 (2,500) -11.63% 

800 Other Objects 1,011 7,500 7,450 (50) -0.67% 

TOTAL INSTRUCTIONAL SUPPORT 1,997,912 2,173,856 2,071,491 (102,365) -4.71% 

11





CHANGE OVER 



2300 ADMINISTRATIVE SUPPORT 

100 Salaries 1,979,092 2,030,567 2,018,792 (11,775) -0.58% 

200 Employee Benefits 650,059 736,435 860,045 123,610 16.78% 



500 Other Contracted Services 91,373 96,725 119,853 23,128 23.91% 

600 Books/Supplies 17,057 29,645 29,915 270 0.91% 

700 Equipment 2,037 12,250 10,915 (1,335) -10.90% 

800 Other Objects 60,219 63,294 66,388 3,094 4.89% 

TOTAL ADMINISTRATIVE SUPPORT 3,004,564 3,146,541 3,313,533 166,992 5.31% 

2400 HEALTH SERVICES 

100 Salaries 483,013 462,440 460,713 (1,727) -0.37% 



400 Purchased Prop. Services - 1,000 989 (11) -1.10% 

500 Other Contracted Services - - - - - 


700 Equipment - 800 500 (300) -37.50% 


TOTAL HEALTH SERVICES 719,596 724,685 734,048 9,363 1.29% 

2500 BUSINESS SUPPORT 

100 Salaries 608,325 661,679 644,755 (16,924) -2.56% 



400 Purchased Prop. Services 5,546 - - - - 

500 Other Contracted Services 7,819 9,750 9,250 (500) -5.13% 


700 Equipment 10,639 10,000 10,000 - 0.00% 

800 Other Objects 17,014 16,650 16,650 - 0.00% 

TOTAL BUSINESS SUPPORT 885,784 1,012,355 1,024,196 11,841 1.17% 

2600 MAINTENANCE SUPPORT 

100 Salaries 2,466,044 2,229,034 1,938,794 (290,240) -13.02% 



400 Purchased Prop. Services 1,661,750 1,888,597 1,828,697 (59,900) -3.17% 



700 Property 14,649 134,987 134,987 - 0.00% 

800 Other Objects 10,926 14,003 14,003 - 0.00% 

TOTAL MAINTENANCE SUPPORT 6,096,367 6,491,703 6,113,504 (378,199) -5.83% 

12





CHANGE OVER 



2700 STUDENT TRANSPORTATION 

100 Salaries 114,016 111,507 111,507 - 0.00% 


300 Purchased Prof. Services 5,906 2,500 3,000 500 20.00% 




700 Equipment - - - - - 

800 Other Objects 756 2,200 1,350 (850) -38.64% 

TOTAL STUDENT TRANSPORTATION 4,893,074 4,802,453 5,026,998 224,545 4.68% 

2800 CENTRAL SUPPORT 

100 Salaries 712,326 630,358 757,560 127,202 20.18% 


300 Purchased Prof. Services 81,475 61,250 91,250 30,000 48.98% 

400 Purchased Prop. Services (1,148) 10,000 - (10,000) -100.00% 



700 Equipment 216,494 227,500 227,500 - 0.00% 

800 Other Objects 2,043 3,500 3,500 - 0.00% 

TOTAL CENTRAL SUPPORT 1,622,637 1,564,202 1,917,626 353,424 22.59% 

2900 INTERMEDIATE UNIT SUPPORT 


TOTAL INTERMEDIATE UNIT SUPPORT 37,250 40,337 37,551 (2,786) -6.91% 

3000 OPERATION OF NONINSTRUCTIONAL SERVICES 

100 Salaries 623,592 637,010 637,477 467 0.07% 



400 Purchased Prop. Services - 3,680 3,000 (680) -18.48% 


600 Books/Supplies 84,933 94,280 93,781 (499) -0.53% 

700 Equipment 20,425 4,000 4,000 - 0.00% 

800 Other Objects 68,201 29,281 29,781 500 1.71% 

TOTAL OPERATION OF NONINSTRUCTIONAL SERVICES 1,101,917 1,044,353 1,052,321 7,968 0.76% 

4000 SITE/FACILITIES IMPROVEMENT 

400 Purchased Prop. Services 44,600 - 50,000 50,000 - 

700 Property/Equipment 5,335 - - - - 

TOTAL SITE/FACILITIES IMPROVEMENT 49,935 - 50,000 50,000 - 

5100 OTHER FINANCING 

800 Serial Bonds-Interest 2,964,370 2,951,778 2,538,920 (412,858) -13.99% 

910 Serial Bonds-Principal 4,870,000 5,050,000 5,395,000 345,000 6.83% 

TOTAL OTHER FINANCING 7,834,370 8,001,778 7,933,920 (67,858) -0.85% 

5200 INTERFUND TRANSERS 

930 Capital Reserve Fund - - - - 0.00% 

TOTAL INTERFUND TRANSFERS - - - - - 

5900 BUDGETARY RESERVE 

800 Budget Reserve - 90,000 90,000 - 0.00% 

TOTAL BUDGETARY RESERVE - 90,000 90,000 - 0.00% 

TOTAL ALL FUNCTIONS $ 69,601,106 $ 72,174,529 $ 73,894,508 $ 1,719,979 2.38% 

13


BUDGET SUMMARY 2013-2014 

REVENUE 

ACCOUNT 

PERCENT 

BUDGET BUDGET INCREASE/ 

2012-2013 2013-2014 DECREASE 

6000 REVENUE FROM LOCAL SOURCESS $56,989,332 $58,323,980 

7000 REVENUE FROM STATE SOURCESS 13,032,792 13,720,619 

8000 REVENUE FROM FEDERAL SOURCES 1,057,965 1,135,579 

0000 FUND BALANCE APPROPRIATION 

1,094,440 714,330 

2.34% 

5.28% 

7.34% 

-34.73% 

TOTAL REVENUE SERIES 

$72,174,529 $73,894,508 

2.38% 

REVENUES: Classified by type and source for the various funds of a school district, revenues are definedd as additions to assets which 

do not increase any liability, do not represent the 

recovery of any expenditure, and do not represent the cancellation of certain 

liabilities or decrease in assets. 

(1) Revenue from LOCAL sources is the amount of money produced within the boundaries of the school district and 

available for use within the current 

fiscal year. 

(2) Revenue from STATE sources is revenue from funds produced within the boundaries of and 

collected by the State and 

distributed to school districts in amounts different proportionately from those which are collected within the district. 

(3) Revenue from FEDERAL sources is revenue from funds collected by the Federal Government and distributed to school 

districts in amounts that differ in proportion from those which are collected within the district. 

(4) FUND BALANCE APPROPRIATION represents those funds available from prior year’s resources that have not been 

reserved for special purposes. 

GENERAL FUND REVENUE 

$80,000,000 

$60,000,000 

$40,000,000 

$20,000,000 

Local Sources 

State Sources 

Federal Sources 

Fund Bal Approp 

$0 

2012-13 2013-14 

14



COMPARISON OF REVENUES 


CHANGE OVER 



6000 LOCAL SOURCES 

6111 Current Real Estate Taxes $ 49,127,910 $ 50,489,372 $ 51,648,348 $ 1,158,976 2.30% 

6112 Interim Real Estate Taxes 198,738 300,000 350,000 50,000 16.67% 

6113 Utility Taxes 74,375 70,000 70,000 - 0.00% 

6151 Earned Income Tax 3,144,285 3,400,000 3,400,000 - 0.00% 

6153 Realty Transfer Tax 623,290 700,000 690,334 (9,666) -1.38% 

6411 Delinquent Real Estate Taxes 1,453,960 1,250,000 1,350,000 100,000 8.00% 

Total Property Taxes, Penalties and Interest 54,622,558 56,209,372 57,508,682 1,299,310 2.31% 

6510 Investment Earnings 47,642 101,328 50,000 (51,328) -50.66% 

Total Investment Earnings 47,642 101,328 50,000 (51,328) -50.66% 

6710 Revenue from Student Activities 24,214 - - - - 

6832 Federal IDEA Pass-Through Revenue 655,942 478,614 565,257 86,643 18.10% 

6910 Rentals 76,454 150,018 150,000 (18) -0.01% 

6990 Refunds and Other Miscellaneous Revenue 158,823 50,000 50,041 41 0.08% 

Total Other Local Sources 915,433 678,632 765,298 86,625 12.76% 

TOTAL LOCAL SOURCES 55,585,633 56,989,332 58,323,980 1,334,648 2.34% 


7110 State Basic Subsidy 4,943,478 4,944,283 4,944,283 - 0.00% 

7142 Charter School Subsidy - - - - - 

7250 Migratory Children 3,599 - - - - 

7271 Special Education 1,587,547 1,641,323 1,641,323 - 0.00% 

7291 Educational Assistance - - - - - 

7310 Transportation 1,529,180 1,525,661 1,425,661 (100,000) -6.55% 

7320 Authority Rental Reimbursement 417,636 462,000 462,000 - 0.00% 

7330 Medical/Dental Reimbursement 86,973 83,000 86,000 3,000 3.61% 

7340 Property Tax Reducation Allocation 1,426,523 1,390,637 1,379,054 (11,583) -0.83% 

7501 Accountability Grant 128,446 - 128,446 128,446 - 

7502 Dual Enrollment - - - - - 

7810 Social Security 1,127,468 1,163,876 1,160,811 (3,065) -0.26% 

7820 Retirement 1,267,580 1,822,012 2,493,041 671,029 36.83% 


TOTAL STATE SOURCES 12,518,430 13,032,792 13,720,619 687,827 5.28% 


8514 Title I 444,785 464,077 568,589 104,512 22.52% 

8515 Title II 74,475 121,943 103,544 (18,399) -15.09% 

8516 Title III 187,132 143,945 153,446 9,501 6.60% 

8709 ARRA - Education Jobs Fund 5,355 - - - - 

8810 Medical Assistance Reimbursement 337,600 328,000 310,000 (18,000) -5.49% 

8820 Medical Asst. Reimb. For Admin. Claiming 12,605 - - - - 

TOTAL FEDERAL SOURCES 1,061,952 1,057,965 1,135,579 77,614 7.34% 


0000 Fund Balance Appropriation - 1,094,440 714,330 (380,110) -34.73% 

TOTAL OTHER APPROPRIATIONS - 1,094,440 714,330 (380,110) -34.73% 

TOTAL ALL REVENUE SOURCES $ 69,166,015 $ 72,174,529 $ 73,894,508 $ 1,719,979 2.38% 

15


BUDGET EXPLANATION 2013-2014 

REVENUE 

6111 Current Real Estate Taxes 

Real Estate Tax is the main source of revenue for funding the operation of the Kennett 

Consolidated School District. It is based on the assessed valuation of all taxable property within 

the School District. This year’s tax is based on an assessed valuation of $1,999,878,260 and is 

estimated to be 96.5% collectable, resulting in a net budgetary value per mill of $1,929,883. The 

total millage required for 2013-2014 is 27.4520 mills. 

6112 Interim Tax 

Interim Tax is revenue from the increase in assessed valuations of local property resulting from 

improvements or construction to that property during the school year. This year’s estimate is 

based on historical data and the expected new construction in the area as determined by the 

number of building permits issued by municipalities. 

6113 Public Utility Realty Tax 

Lands and structures owned by public utilities and used in providing their services are subject to 

state taxation under Act 66 of 1970. The state collects and then distributes a prescribed sum 

among local taxing authorities including school districts and that payment of state tax in lieu of 

local taxes upon public utility realty. 

6151 Earned Income Tax 

Revenue received under Act 511 for taxes levied upon wages, salaries, commissions, net profits or 

other compensation of those who earn income within the taxing jurisdiction of the LEA. The 

School Board enacted an earned income tax effective October 1, 1997 in an effort to offset a 

portion of the real estate taxes. 

6153 Transfer Tax 

Transfer Tax is revenue collected by the County Recorder of Deeds on the value of all real estate 

property within the district boundaries sold during the year. This tax is equal to one half of one 

percent of the value of the property being sold and is paid at the time of the transfer. This year’s 

estimate is based on historical data and anticipated housing trends for the area. 

6411 Delinquent Real Estate Tax 

Revenue received from taxes assessed and levied upon real property, which have become 

delinquent. 

6510 Investment Earnings 

Revenue received by investing school district money as it becomes available. This year’s estimate 

assumes an average interest rate of 1% on investments plus additional earnings on invested cash 

balances in money market and savings accounts. Investments are made on a competitive basis 

with quotes obtained from major area banks, PLGIT, Pennsylvania Liquid Asset Fund pooled 

funds, and certificate placement programs. 

6710 Admissions 

Revenue from patrons of a school-sponsored activity, such as a concert or athletic event. 

6821 State Revenue Received From Other Pennsylvania Public Schools 

State revenue received from a Pennsylvania school district, area vocational-technical school or an 

intermediate unit as an agent of the Commonwealth of PA. 

16



REVENUE 

6832 Federal IDEA Revenue Received as Pass Through 

Federal IDEA revenue received by a school entity passed through from a primary recipient. 

6910 Rental Income 

Rental is revenue received from various governmental bodies, organizations, and civic groups for 

the rental of the district’s buildings and facilities. 

6940 Tuition Income 

Tuition Income is the revenue collected from students with primary residence outside of the 

School District boundaries at a rate established annually by the Department of Education. 

6990 Miscellaneous 

Revenue from local sources not classified elsewhere. 

7110 Basic Education Funding 

Basic Education Funding is the primary source of state funding provided to local school districts. 

Each school district’s share of this subsidy is based on a formula that takes into account the 

district’s average daily membership (weighted), market value (Aid Ratio), personal income (Aid 

Ratio), Local Tax Effort, enrollment growth trends, and other provisions too numerous to discuss 

in this format. 

7142 Non-Public Transfers 

Revenue received by a school district from the Commonwealth of PA for temporary financial 

assistance on behalf of students enrolled in charter schools who attended a nonpublic school in the 

prior fiscal year. The grant payment is based on formula and is limited to the transition year. 

7160 Tuition (Section 1305 & 1306) 

Revenue received from the Commonwealth as tuition for children who are orphans and/or children 

who are placed in private homes by the court. Payments are made in accordance with Sections 

1305 and 1306 of the School Code. 

7250 Migratory Children 

Revenue received from the Commonwealth of PA for attendance of Migratory Children in 

accordance with Section 2502 (Act 341 of 1959) and Section 2509.2 of the Public School Code. 

7271 Special Education 

Special Education revenue is reimbursement from the state for the operation of mandated special 

education programs. The subsidy is formula generated based on the total number of pupils in 

attendance at the school. 

7291 Educational Assistance Program (Tutoring) 

Revenue received as part of the Tutoring Initiative authorized by Act 48 of 2003. 

7310 Transportation 

Transportation is a reimbursement to school districts for the operation of a school busing program 

in compliance with state laws and regulations. It is not required that each district operate a busing 

program, but if it does, it must comply with the state laws and regulations and is then eligible for 

reimbursement based on the number of students transported, miles driven, and other approved 

factors. 

7320 Rental Subsidy 

17



REVENUE 

Revenue received from the Commonwealth as a full or partial subsidy payment on account of 

approved lease rentals, sinking fund obligations, or any approved LEA debt obligations for which 

the Department of Education has assigned a lease number. 

7330 Heath Services (Medical, Dental, and Nurse) 

Revenue received from the Commonwealth as subsidy designated as medical, dental, and nurse 

services. Payments are made in accordance with Section 2505.1 of the Public School Code. 

7340 Property Tax Reduction Allocation 

Revenue received from the Commonwealth for property tax relief. 

7501 PA Accountability Grants 

Revenue received from the Commonwealth of PA authorized by Act 48 of 2003 for school 

districts to implement research-based programs to boost student achievement. 

7502 Dual Enrollment Grants 

Revenue received from the Commonwealth of PA to allow high school students to earn college 

credit while completing high school. 

7810 State Share of Social Security and Medicare Taxes 

Revenue received from the Commonwealth as subsidy designated as the Commonwealth's 

matching share of the employer’s contribution of the Social Security and Medicare Taxes for 

covered employees who are not federally funded. 

7820 State Share of Retirement Contributions 

Revenue received from the Commonwealth as subsidy designated as the Commonwealth’s 

matching share of the employer’s contribution of Retirement Contributions for active members of 

the Public School Employees’ Retirement System. 

8514 NCLB, Title I – Improving the Academic Achievement of the Disadvantaged 

Revenue received for the education of disadvantaged children under NCLB, Title I. Funding for 

programs such as Comprehensive School Reform Program, Reading First, Even Start and 

Improving Literacy Through Libraries (list not all inclusive) should be recorded in this account 

8515 NCLB, Title II – Preparing, Training and Recruiting High Quality Teachers and Principals 

Revenue received for the education of children under NCLB Title II. Improving Teacher Quality, 

and Eisenhower Professional Development (list not all inclusive) are samples of funding. 

8516 NCLB, Title III – Language Instruction for Limited English Proficient and Immigrant Students 

Revenue received for the education of children under NCLB, Title III. Includes Grants for 

English Language Acquisition, and Technology Literacy Challenge (list not all inclusive). 

8517 NCLB, Title IV, 21 st Century Schools – Revenue received for the education of children under 

NCLB Title IV. Includes funding for Safe and Drug-Free Schools and Communities, and 21 st 

Century Learning Communities (list not all inclusive). 

8701 ARRA – IDEA, Part B 

Federal stimulus payments from American Recovery and Reinvestment Act of 2009 (ARRA) to 

provide special education programs to students with disabilities. 

18



REVENUE 

8703 ARRA – Title I, Part A 

Federal stimulus payments from American Recovery and Reinvestment Act of 2009 (ARRA) for 

improving reading and math in high poverty schools. 

8708 ARRA – State Fiscal Stabilization Fund 

Federal stimulus payments from American Recovery and Reinvestment Act of 2009 (ARRA) to be 

used for any activity authorized under ESEA/NCLB, IDEA, Perkins Act, and Adult and Family 

Literacy Act. 

8709 ARRA – Educational Jobs Fund (EduJobs) 

Revenue received under the Education Jobs Fund. 

8810 School Based Access Medicaid Reimbursement Program (SBAP) Reimbursements (ACCESS) 

SBAP is an MA program that reimburses school entities for direct, eligible health-related services 

including transportation. These services are provided to MA enrolled, special needs students, and 

reimbursement claims are processed through Leader Services. Reimbursable services include, but 

are not limited to, occupational therapy, physical therapy and psychological counseling. 

8820 Medical Assistance Reimbursement for Administrative Claiming (Quarterly) Program 

The Administrative Claiming Program reimburses LEAs for the costs associated with 

administrative Medicaid-related activities. These funds also include the partial reimbursement that 

schools receive on behalf of the service fees paid to Leader Services for the processing of their 

SBAP claims. Payments for SBAP Administrative Claiming are received from the Department of 

Public Welfare. 

0000 Fund Balance Appropriation 

Fund Balance Appropriation represents the equity of prior years’ operations that is being 

committed to the 2013-2014 operation. 

19



INSTRUCTIONAL – 1000 SERIES 

PERCENT 


ACCOUNT 2012-2013 2013-2014 DECREASE 

1100 REGULAR INSTRUCTION $28,314,237 $29,582,509 4.48% 

1200 SPECIAL EDUCATION PROGRAMS 11,394,624 11,367,389 -0.24% 

1300 VOCATIONAL EDUCATION PROGRAMS 1,246,129 1,276,134 2.41% 

1400 OTHER INSTRUCTIONAL PROGRAMS 187,408 187,408 0.00% 

TOTAL INSTRUCTIONAL 1000 SERIES $41,142,398 $42,413,440 3.09% 

INSTRUCTION: The activities dealing directly with the interaction between teachers and students. Teaching may 

be provided for students in a school classroom, in another location such as a home or hospital, and in other learning 

situations such as those involving co-curricular activities. It may also be provided through some other approved 

medium such as television, radio, telephone, and correspondence. Also included here are the activities of aides or 

classroom assistants of any type that assist in the instructional process. 

$30,000,000 

$25,000,000 

$20,000,000 

$15,000,000 

$10,000,000 

$5,000,000 

$0 

2012-13 2013-14 

Regular Instruction 

Special Education Programs 

Vocational Education Programs 

Other Instructional Programs 

20




INSTRUCTIONAL - 1000 SERIES 

CHANGE OVER 




100 Salaries $ 17,742,169 $ 17,960,894 $ 17,587,878 $ (373,016) -2.08% 


300 Purchased Prof. Services 33,490 400 400 - 0.00% 




700 Equipment 5,311 22,002 17,152 (4,850) -22.04% 

800 Other Objects (2,602) - - - - 

TOTAL REGULAR PROGRAMS 26,749,651 28,314,237 29,582,509 1,268,272 4.48% 


100 Salaries 3,363,308 3,279,664 2,483,639 (796,025) -24.27% 

200 Employee Benefits 1,481,116 1,609,140 1,344,900 (264,240) -16.42% 

300 Purchased Prof. Services 4,802,607 4,780,645 4,909,429 128,784 2.69% 




700 Equipment 127,534 13,136 13,136 - 0.00% 

800 Other Objects 5,362 4,500 4,500 - 0.00% 

TOTAL SPECIAL PROGRAMS 11,164,316 11,394,624 11,367,389 (27,235) -0.24% 



TOTAL VOCATIONAL PROGRAMS 1,258,249 1,246,129 1,276,134 30,005 2.41% 


100 Salaries 59,226 - - - - 

200 Employee Benefits 9,576 - - - - 




600 Books/Supplies 5,548 - - - - 

700 Equipment - - - - - 


TOTAL OTHER INSTRUCTIONAL PROGRAMS 215,837 187,408 187,408 - 0.00% 

1000 TOTAL $ 39,388,053 $ 41,142,398 $ 42,413,440 $ 1,271,042 3.09% 

21




1100 REGULAR PROGRAMS: Elementary and Secondary programs include activities designed to provide 

students (K thru 12) with the learning experiences to prepare them for activities as citizens, family members, 

and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, 

social and/or emotional handicaps. 

100 Salaries: The money budgeted for elementary (K thru 5) and secondary (6 thru 12) teaching positions, 

teacher aide positions and reading tutors. Also included are the budgeted salaries for teachers on 

professional leaves and the money for their replacements. This account also includes the money for 

department chairpersons, tutoring programs and substitute teachers. Salaries are based on the existing 

Collective Bargaining Agreement for KEA positions and support professional positions. 

2012-2013 

Budget 

2013-2014 


Teacher Salaries $16,988,473 $17,204,878 

Substitute Teacher Salaries 353,000 353,000 

Instructional Assistants 589,421 0 

Substitute Instructional Assistants 30,000 30,000 

Total $17,960,894 $17,587,878 

200 Employee Benefits: Money budgeted for the school district's contribution to the Public School 

Employees' Retirement Fund (at 16.93%) and Social Security Fund (at 7.65%) on the above salaries. Also 

included in this account are the projected costs to provide hospitalization, life, dental, disability, vision, 

prescription, unemployment compensation, and workers' compensation insurance for the staff working in 

these programs. Money is also budgeted in this account to provide payment of eligible retirees' health 

insurance and severance awards. 

2012-2013 


2013-2014 


Fringe Benefits $4,122,358 $3,928,341 

Social Security 1,439,170 1,419,844 

Retirement 2,231,608 3,172,789 

Tuition Reimbursement 320,000 320,000 

Other 109,070 111,450 

Total $8,222,206 $8,952,424 

300 Professional Services: Those services provided by independent persons or firms with specialized 

skills or knowledge, including contracted instructional services and curriculum improvement programs. 

2012-2013 2013-2014 



Professional Educational Services-Other $400 $400 

400 Purchased Property Services: Those services provided by an outside agency, firm, or individual to 

operate, repair, or maintain equipment used in the regular instruction program. 

2012-2013 


2013-2014 


Repairs and Maintenance $8,545 $6,900 

Rental of Vehicles 200 200 

Total $8,745 $7,100 

22




1100 REGULAR PROGRAMS - continued 

500 Other Purchased Services: Includes the cost of field trips, teacher travel, and tuition paid to charter 

schools and other school districts. 

2012-2013 


2013-2014 


Student Transportation-Field Trips $27,555 $23,850 

Duplicating Paper & Supplies 86,550 83,088 

Charter School Tuition 1,584,000 1,659,000 

Other Tuition 38,000 38,000 

Teacher Travel 7,655 7,300 

Purchased Services-Paraprofessionals 0 780,461 

Total $1,743,760 $2,591,699 

600 Supplies: Supplies used in the operation of the schools, including textbooks, workbooks, art, and general 

supplies, and to address the cost related to the No Child Left Behind (NCLB) initiative from the federal 

government. 

2012-2013 


2013-2014 


Supplies $204,759 $264,337 

Books 137,971 132,577 

Educational Software 13,500 28,942 

Total $356,230 $425,856 

700 Property: Equipment which is purchased for the instructional programs in the schools such as science, 

physical education, industrial arts, business education, musical instruments, and classroom furniture. 

2012-2013 


2013-2014 


Equipment – New $20,002 $15,152 

Equipment – Replacement 2,000 2,000 

Total $22,002 $17,152 

23




1200 SPECIAL PROGRAMS: Activities designed primarily for students having special needs. These special 

programs include services for the gifted, learning disabled and physically handicapped students. 

100 Salaries: Money budgeted for itinerant gifted teachers, speech and hearing teachers, learning support 

teachers, and instructional assistants. Salaries are based on the existing Collective Bargaining Agreement 

for KEA positions and support professional positions. 

2012-2013 


2013-2014 


Teacher Salaries $2,450,550 $2,400,409 

Therapist Salaries 63,230 63,230 

Instructional Assistants 765,884 0 

Substitute Instructional Assistants 0 20,000 

Total $3,279,664 $2,483,639 





these programs. Money is also budgeted in this account to provide payment for unused sick leave of 

eligible employees and payment of eligible retirees' health insurance. 

2012-2013 


2013-2014 


Fringe Benefits $935,833 $640,685 

Social Security 246,304 211,156 

Retirement 392,477 465,361 

Other 34,526 27,698 

Total $1,609,140 $1,344,900 

300 Professional Services: Those services provided by independent persons or firms with specialized 

skills or knowledge, including contracted instructional services and curriculum improvement programs. 

This section includes payment for services provided by the Chester County Intermediate Unit. 

2012-2013 


2013-2014 


Professional Educational Services-IUs $3,780,224 $3,909,008 

Professional Educational Services-Other 22,500 22,500 

Other Professional Services 977,921 977,921 

Total $4,780,645 $4,909,429 


operate, repair, or maintain equipment used in programs for students having special needs. 

2012-2013 2013-2014 




24




1200 SPECIAL PROGRAMS - continued 

500 Other Purchased Services: Includes the cost of field trips, teacher travel, and tuition paid to other school 

districts. In addition, tuition charges for approved private school, non-traditional placements, residential 

placements, and non-public school placements. 

2012-2013 


2013-2014 


Student Transportation-Contract Carriers $37,500 $37,500 

Postage 1,500 1,500 

Charter School Tuition 616,000 640,000 

Tuition to Non-public Schools 599,543 599,543 

Tuition to Approved Private Schools 250,529 250,529 

Other Tuition 133,218 133,218 

Teacher Travel 5,250 5,250 

Purchased Services-Paraprofessionals 0 880,094 

Total $1,643,540 $2,547,634 

600 Supplies: Supplies used in the operation of the schools, including textbooks, workbooks, art, and general 

supplies, and to address the cost related to the No Child Left Behind (NCLB) initiative from the federal 

government. 

2012-2013 


2013-2014 


Supplies $35,999 $35,999 

Books 11,000 11,000 

Educational Software 10,000 10,000 

Total $56,999 $56,999 

700 Property: Equipment which is purchased for the instructional programs in the schools such as science, 

physical education, industrial arts, business education, musical instruments, and classroom furniture. 

2012-2013 2013-2014 



Equipment – New $13,136 $13,136 

800 Other Objects: Money budgeted for dues, fees and memberships in professional organizations or 

associations. 

2012-2013 2013-2014 



Dues and Fees $4,500 $4,500 

25




1300 VOCATIONAL PROGRAMS: PDE approved programs under public supervision and control that provide 

organized learning experiences designed to develop skills, knowledge, attitudes and work habits in order to 

prepare students for entrance into and progress through various levels of employment in occupational fields 

including agriculture, business, distribution, health, gainful and useful home economics, and trade and industry. 

500 Other Purchased Services: Money budgeted for the school district’s share of the operating costs of the 

Southern Chester County Technical College High School. 

2012-2013 2013-2014 



Tuition-Vocational Technical Schools $1,246,129 $1,276,134 

26




1400 OTHER INSTRUCTIONAL PROGRAMS: Elementary and secondary programs include those activities that 

provide students (grades K thru 12) with learning experiences not included in the regular, special education, or 

vocational education programs. This includes the Summer Enrichment Program, Homebound Instruction, Alternative 

Regular Education Programs, and Federal Instructional Programs. 

100 Salaries: The money budgeted for elementary (K thru 5) and secondary (6 thru 12) teaching positions, teacher aide 

positions and reading tutors. Also included are the budgeted salaries for teachers on professional leaves and the 

money for their replacements. Salaries are based on the existing Collective Bargaining Agreement for KEA 

positions and support professional positions. 

2012-2013 2013-2014 



Teacher Salaries $0 $0 

200 Employee Benefits: Money budgeted for the school district's contribution to the Public School Employees' 

Retirement Fund (at 16.93%) and Social Security Fund (at 7.65%) on the above salaries. Also included in this 

account are the projected costs to provide hospitalization, life, dental, disability, vision, prescription, unemployment 

compensation, and workers' compensation insurance for the staff working in these programs. Money is also 

budgeted in this account to provide payment for unused sick leave of eligible employees and payment of eligible 

retirees' health insurance. 

2012-2013 2013-2014 



Employee Benefits $0 $0 

300 Professional Services: Those services provided by independent persons or firms with specialized skills or 

knowledge, including contracted instructional services and curriculum improvement programs for students in 

Alternative Educational Programs. 

2012-2013 2013-2014 



Professional Educational Services-IUs $60,000 $60,000 

500 Other Purchased Services: Includes the cost of field trips, teacher travel, and tuition paid to other school districts. 

2012-2013 2013-2014 



Tuition to Other School Districts $127,408 $127,408 

600 Books and Supplies: Supplies used in the operation of the schools, including textbooks, workbooks, art, and 

general supplies, and to address the cost related to the No Child Left Behind (NCLB) initiative from the federal 

government. 

2012-2013 2013-2014 



Supplies $0 $0 

27



SUPPORT SERVICES – 2000 SERIES 

PERCENT 



2100 PUPIL PERSONNEL SERVICES $1,939,868 $2,115,880 9.07% 

2200 INSTRUCTIONAL STAFF SERVICES 2,173,856 2,071,491 -4.71% 

2300 ADMINISTRATION 3,146,541 3,313,533 5.31% 

2400 PUPIL HEALTH SERVICES 724,685 734,048 1.29% 

2500 BUSINESS ADMINISTRATION 1,012,355 1,024,196 1.17% 

2600 PLANT OPERATION / MAINTENANCE 6,491,703 6,113,504 -5.83% 

2700 PUPIL TRANSPORTATION 4,802,453 5,026,998 4.68% 

2800 INFORMATION SERVICES 1,564,202 1,917,626 22.59% 

2900 OTHER SUPPORT SERVICES 40,337 37,551 -6.91% 

TOTAL SUPPORT SERVICES 2000 SERIES $21,896,000 $22,354,827 2.10% 

SUPPORT SERVICES: Those services that provide administrative, technical (such as guidance and health), and 

logistical support to facilitate and enhance instruction. Support services exist as adjuncts for the fulfillment of the 

objectives of instruction, community services and enterprise programs, rather than as entities within themselves. 

$7,000,000 

$6,000,000 

$5,000,000 

$4,000,000 

$3,000,000 

$2,000,000 

$1,000,000 

$0 

Pupil Personnel Services 

Instructional Staff Services 

Administration 

Pupil Health Services 

Business Administration 

Plant Operations 

Pupil Transportation 

Information Systems 

Other Support Services 

28




SUPPORT SERVICES - 2000 SERIES 

CHANGE OVER 




100 Salaries $ 1,269,213 $ 1,272,237 $ 1,272,240 $ 3 0.00% 

200 Employee Benefits 497,356 539,981 635,990 96,009 17.78% 





700 Equipment - 1,000 1,000 - 0.00% 

800 Other Objects 609 750 750 - 0.00% 

TOTAL PUPIL SERVICES 1,969,647 1,939,868 2,115,880 176,012 9.07% 


100 Salaries 1,033,203 1,140,590 1,058,846 (81,744) -7.17% 

200 Employee Benefits 378,704 473,812 471,989 (1,823) -0.38% 





700 Equipment 19,976 21,500 19,000 (2,500) -11.63% 

800 Other Objects 1,011 7,500 7,450 (50) -0.67% 

TOTAL INSTRUCTIONAL SUPPORT 1,997,912 2,173,856 2,071,491 (102,365) -4.71% 


100 Salaries 1,979,092 2,030,567 2,018,792 (11,775) -0.58% 





600 Books/Supplies 17,057 29,645 29,915 270 0.91% 

700 Equipment 2,037 12,250 10,915 (1,335) -10.90% 

800 Other Objects 60,219 63,294 66,388 3,094 4.89% 

TOTAL ADMINISTRATIVE SUPPORT 3,004,564 3,146,541 3,313,533 166,992 5.31% 


100 Salaries 483,013 462,440 460,713 (1,727) -0.37% 



400 Purchased Prop. Services - 1,000 989 (11) -1.10% 



700 Equipment - 800 500 (300) -37.50% 


TOTAL HEALTH SERVICES 719,596 724,685 734,048 $ 9,363 1.29% 


100 Salaries 608,325 661,679 644,755 (16,924) -2.56% 



400 Purchased Prop. Services 5,546 - - - - 

500 Other Contracted Services 7,819 9,750 9,250 (500) -5.13% 


700 Equipment 10,639 10,000 10,000 - 0.00% 

800 Other Objects 17,014 16,650 16,650 - 0.00% 

TOTAL BUSINESS SUPPORT 885,784 1,012,355 1,024,196 11,841 1.17% 

29





CHANGE OVER 




100 Salaries 2,466,044 2,229,034 1,938,794 (290,240) -13.02% 



400 Purchased Prop. Services 1,661,750 1,888,597 1,828,697 (59,900) -3.17% 



700 Equipment 14,649 134,987 134,987 - 0.00% 

800 Other Objects 10,926 14,003 14,003 - 0.00% 

TOTAL MAINTENANCE SUPPORT 6,096,367 6,491,703 6,113,504 (378,199) -5.83% 


100 Salaries 114,016 111,507 111,507 - 0.00% 


300 Purchased Prof. Services 5,906 2,500 3,000 500 20.00% 




700 Equipment - - - - - 

800 Other Objects 756 2,200 1,350 (850) -38.64% 

TOTAL STUDENT TRANSPORTATION 4,893,074 4,802,453 5,026,998 224,545 4.68% 


100 Salaries 712,326 630,358 757,560 127,202 20.18% 


300 Purchased Prof. Services 81,475 61,250 91,250 30,000 48.98% 

400 Purchased Prop. Services (1,148) 10,000 - (10,000) -100.00% 



700 Equipment 216,494 227,500 227,500 - 0.00% 

800 Other Objects 2,043 3,500 3,500 - 0.00% 

TOTAL CENTRAL SUPPORT 1,622,637 1,564,202 1,917,626 353,424 22.59% 



TOTAL INTERMEDIATE UNIT SUPPORT 37,250 40,337 37,551 (2,786) -6.91% 

2000 - TOTAL $ 21,226,831 $ 21,896,000 $ 22,354,827 $ 458,827 2.10% 

30




2100 PUPIL SERVICES: Activities designed to assess and improve the well-being of students, to supplement the 

teaching process, and meet the provisions of Article XIII of the Public School Code of 1949, as amended. 

100 Salaries: The money budgeted for guidance counselors, guidance secretaries, and school psychologists. 

Salaries are based on the existing Collective Bargaining Agreement for KEA positions and support 

professional positions. 

2012-2013 


2013-2014 


Guidance Counselors $879,967 $879,969 

Social Workers 61,048 61,048 

Psychologists 174,258 174,257 

Secretarial/Clerical 156,964 156,966 

Total $1,272,237 $1,272,240 


Employees’ Retirement Fund (at 16.93%) and Social Security Fund (at 7.65%) on the above salaries. 

Also included in this account are the projected costs to provide hospitalization, life, dental, disability, 

vision, prescription, unemployment compensation, and workers' compensation insurance for the staff 

working in these programs. Money is also budgeted in this account to provide payment for unused sick 

leave of eligible employees. 

2012-2013 


2013-2014 




Retirement 151,672 209,781 

Other 17,728 17,327 

Total $539,981 $635,990 


knowledge, including contracted instructional services and curriculum improvement programs. The 

money budgeted in this area is to provide for psychological services and counseling services to be used in 

the evaluation process and development of the student data base. 

2012-2013 2013-2014 



Other Professional Services $109,000 $189,000 

500 Other Purchased Services: Money budgeted to provide transportation (both in and out of district), 

meals, lodging and associated expenses incurred by staff members traveling on school district business, for 

printing of materials used in the guidance department, and for cellular communications. This includes 

travel by the district's guidance counselors, Director of Pupil Services and Special Education, 

psychologists, attendance officer, and census enumerators. 

2012-2013 2013-2014 



Teacher Travel $5,100 $5,100 

31




2100 SUPPORT SERVICES - continued 

600 Supplies: All items of an expendable nature which are purchased for use in the guidance, psychological, 

attendance, and pupil services functions of the district. 

2012-2013 2013-2014 



General Supplies $11,800 $11,800 

700 Equipment: Money budgeted for equipment used by the district's guidance, pupil services, psychologists, 

speech pathologists, and child accounting offices. 

2012-2013 2013-2014 



Equipment - New $1,000 $1,000 


associations. 

2012-2013 2013-2014 



Dues and Fees $750 $750 

32




2200 INSTRUCTIONAL SERVICES: Those activities associated with assisting the instructional staff in 

improving the content and process of providing learning experiences for students. These activities include 

audio-visual/multi-media services, library operations, curriculum development, and staff development. 

100 Salaries: Money budgeted for the Director of Special Education, Curriculum Supervisors, librarians, 

library clerks, and secretaries, as well as teachers’ compensation for staff development and writing new 

curricula. Salaries are based on the existing Collective Bargaining for KEA positions and support 

professional positions. 

2012-2013 


2013-2014 


Administrative Salaries $393,198 $350,043 

Teacher Salaries 168,079 118,544 

Librarian Salaries 326,027 336,971 

Secretarial/Clerical Salaries 253,286 253,288 

Total $1,140,590 $1,058,846 




prescription, tuition reimbursement, unemployment compensation, and workers' compensation insurance 

for the staff working in these programs. Money is also budgeted in this account to provide payment for 

unused sick leave of eligible employees. 

2012-2013 


2013-2014 




Retirement 133,925 156,690 

Other 18,821 16,892 

Total $473,812 $471,989 

300 Professional Services: Money budgeted for services provided by independent persons or firms with 

specialized skills or knowledge, including the district's matching contribution to grants. 

2012-2013 2013-2014 



Other Professional Services $79,062 $77,643 

400 Purchased Property Services: Those services provided by an outside agency, firm or individual to 

operate, repair or maintain the equipment used in the audio-visual, library, and television studios. 

2012-2013 2013-2014 




33




2200 INSTRUCTIONAL SERVICES - continued 


meals, lodging, and associated expenses incurred by staff members traveling on school district business. 

This includes travel by the district's curriculum administrators, librarians, and audio-visual center 

personnel. 

2012-2013 2013-2014 



Travel for Curriculum & Staff Develop. $33,282 $27,154 

600 Supplies: All items of an expendable nature which are purchased for use in the curriculum development 

offices, the school libraries, and audio-visual services. This includes paper, pencils, books, periodicals, 

audio-visual supplies, etc. 

2012-2013 


2013-2014 



Books and Periodicals 290,466 276,962 

Software Subscriptions & Licenses 87,850 94,253 

Total $411,360 $403,759 

700 Property: Money budgeted for equipment which is purchased for use as an aid to the teaching-learning 

process and in the curriculum development process. 

2012-2013 2013-2014 



Equipment - New $21,500 $19,000 


associations. 

2012-2013 2013-2014 



Dues and Fees $7,500 $7,450 

34




2300 ADMINISTRATION: Those activities concerned with recommending new policies, administering existing 

policies, and developing and implementing procedures in connection with the operation of the school district. 

It also includes the services of those professional, independent, and separate agencies or individuals that are 

elected, appointed, or retained to assist in the administration. 

100 Salaries: Money budgeted for the District Superintendent, Principals, Assistant Principals, Secretaries, 

and Secretarial Substitutes. Also included in this account is money budgeted for tax collection activities. 

2012-2013 


2013-2014 


Administrative Salaries $1,444,246 $1,447,643 


Total $2,030,567 $2,018,792 




prescription, unemployment compensation, deferred compensation and workers' compensation insurance 

for the staff working in these programs. 

2012-2013 


2013-2014 




Retirement 240,578 330,757 

Other 15,894 19,205 

Total $736,435 $860,045 

300 Professional Services: Those services provided by outside agencies, independent persons, or firms with 

specialized knowledge of skills. The money budgeted in this account will provide for contracted legal, tax 

collection and administrative services. 

2012-2013 


2013-2014 


Tax Collection Services $77,000 $77,000 

Legal Services 60,000 90,000 

Administrative Services 40,625 40,625 

Total $177,625 $207,625 

35




2300 INSTRUCTIONAL SERVICES - continued 

500 Other Purchased Services: Money budgeted to provide transportation (both in and out of the district) 

meals, lodging and associated expenses incurred by staff members traveling on school district business. 

Also included in this account is the money budgeted to provide bonds for elected and appointed officials, 

advertising of school board information, legal fees and printing of school information. 

2012-2013 


2013-2014 


General Property & Liability Insurance $32,500 $56,500 

Postage for Tax Collection & Schools 38,200 37,700 

Advertising 3,500 3,500 

Printing & Binding 14,200 11,000 

Travel 8,325 11,153 

Total $96,725 $119,853 

600 Supplies: All items of an expendable nature which are purchased for use in the administering of the 

school district's operation. These supplies include general supplies (such as paper and pencils), books and 

periodicals, and tax collection supplies. 

2012-2013 


2013-2014 



Books & Periodicals 5,905 6,440 


Total $29,645 $29,915 

700 Property: Money budgeted for equipment to be used in the school administrative process. This includes 

equipment for the principal's office and other areas of the school’s non-instructional operations. 

2012-2013 


2013-2014 


Equipment – New $4,250 $3,250 


Total $12,250 $10,915 

800 Other Objects: Money budgeted for the dues, fees and memberships in professional organizations and 

associations. 

2012-2013 


2013-2014 


Dues and Fees $28,400 $30,125 

Other Expense-Administrative 12,000 12,000 

Other Expense – Building Principals 9,894 11,263 

Other Expense – School Board 12,000 12,000 

Other Expense – Tax Collection 1,000 1,000 

Total $63,294 $66,388 

36




2400 HEALTH SERVICES PROGRAMS: Activities that provide physical and mental health services which are 

not part of curriculum and instruction. Included are activities that provide students and staff with appropriate 

medical, dental, and nursing services as required by the State. 

100 Salaries: Money budgeted for registered and licensed practical nurses that provide services to both public 

and non-public students. Salaries are based on the existing Collective Bargaining Agreement for KEA 

positions and support professional positions. 

2012-2013 


2013-2014 


Nurses’ Salaries $408,629 $406,903 


Total $462,440 $460,713 





working in these programs. Money is also budgeted in this account to provide payment for unused sick 

leave of eligible employees. 

2012-2013 


2013-2014 




Retirement 56,371 77,678 

Other 13,441 13,426 

Total $231,384 $241,585 


knowledge. These skills include contracted dental services. 

2012-2013 2013-2014 



Dental Hygienist Services $8,300 $8,300 

400 Purchased Property Services: Those services provided by an outside agency, firm or individual to repair 

or maintain equipment used in the health services programs. Also included in this account is money for 

pre-employment physicals and administrative annual physicals. 

2012-2013 2013-2014 



Repairs and Maintenance $1,000 $989 

37




2400 HEALTH SERVICES PROGRAM - continued 

600 Supplies: All items of an expendable nature which are purchased for use in the health program. These 

supplies include first aid supplies, paper, pencils, etc. 

2012-2013 


2013-2014 



Books and Periodicals 1,000 0 


Total $20,761 $21,961 

700 Property: Money budgeted for equipment needed in the health suites in the district's schools. 

2012-2013 2013-2014 



Equipment - New $800 $500 

38




2500 BUSINESS SERVICES: Those activities concerned with the administering of the district's business 

functions, the accounting of the district's receipts, expenditures, and physical inventories, and the purchasing of 

goods and services and the storage of received goods. 

100 Salaries: Money budgeted for the Director of Business Administration, Secretary to the Director of 

Business Administration, Manager of Accounting, Staff Accountant, Benefits Coordinator, Payroll 

Secretary, Accounts Payable Secretary, and Receptionist. 

2012-2013 


2013-2014 


Administrative Salaries $284,183 $284,291 


Total $661,679 $644,755 





working in these programs. 

2012-2013 


2013-2014 




Retirement 75,173 101,119 

Other 13,903 14,347 

Total $244,476 $273,741 

300 Professional Services: Those services provided by outside agencies, independent persons or firms with 

specialized knowledge or skills. The money budgeted in this account will provide appraisal and other 

professional services. 

2012-2013 


2013-2014 


Administrative Services-Business Office $5,500 $5,500 

Audit Services 11,300 11,300 

Technical Services-Business Office 38,000 38,000 

Total $54,800 $54,800 

39




2500 BUSINESS SERVICES - continued 


meals, lodging and associated expenses to staff members traveling on district business. Also included in 

this account is money to provide vehicle insurance for the district's fleet of vehicles 

2012-2013 


2013-2014 


Bond Insurance $500 0 

Postage – Business Office 7,500 $7,500 

Advertising 500 500 


Total $9,750 $9,250 

600 Supplies: All items of an expendable nature which are purchased for use in the Business Office. These 

supplies include paper, pencils, etc. 

2012-2013 


2013-2014 





Total $15,000 $15,000 

700 Property: Money budgeted for equipment to be used in the business process. This includes furniture and 

equipment for the District Office and the School Board. 

2012-2013 2013-2014 



Equipment - New $10,000 $10,000 

800 Other Objects: Money budgeted for dues, fees, and memberships in professional organizations or 

associations. Also included in this account are the fees to the Government Finance Officers Association 

and the Association of School Business Officials for independent evaluation of our Budget and 

Comprehensive Annual Financial Report. 

2012-2013 


2013-2014 


Membership Dues & Fees $4,500 $4,500 

Bond Issue Administrative Fees 9,500 9,500 

Miscellaneous Other Fees 2,650 2,650 

Total $16,650 $16,650 

40




2600 PLANT OPERATION AND MAINTENANCE: Those activities concerned with keeping the physical plant 

open, comfortable, and safe. This includes keeping the grounds, buildings and equipment in effective working 

condition and maintaining safety on all school property. 

100 Salaries: Money budgeted for the Director of Construction and Facilities, a secretary, custodians, 

maintenance mechanics, and substitute workers. 

2012-2013 


2013-2014 


Director of Plant Operations $151,262 $150,921 


Grounds Maintenance/Mechanics 349,642 356,107 

Custodians 1,533,722 1,187,919 

Custodial Supervisors 127,731 177,170 

Custodial/Maintenance Substitutes 18,630 18,630 

Total $2,229,034 $1,938,794 


Employees’ Retirement Fund (at 16.93%) and Social Security (at 7.65%) on the above salaries. Also 



these programs. 

2012-2013 


2013-2014 




Retirement 265,791 338,436 

Other 15,247 19,498 

Total $1,164,529 $1,202,470 


knowledge. 

2012-13 


2013-14 


Professional Services-Plant Operations $5,000 $5,000 

Building Security Services 0 0 

Crossing Guard Services 22,194 22,194 

Total $27,194 $27,194 

41




2600 PLANT OPERATION AND MAINTENANCE - continued 


operate, repair, or maintain equipment, buildings, and sites of the school district. The costs to purchase 

electricity for all of the district’s buildings are included in this allocation. 

2012-2013 


2013-2014 


Trash Disposal Services $51,266 $51,266 

Outside Services-Landscaping 19,300 19,300 

Electricity 934,962 894,962 

Propane 10,000 10,000 

Water/Sewer 183,567 183,567 

Outside Services-Repairs & Maintenance 438,146 418,246 

Building/Equipment Rental 240,500 240,500 

Exterminating Services 10,856 10,856 

Total $1,888,597 $1,828,697 


meals, lodging, and associated expenses to staff members traveling on school district business. Also 

included in this account is the money budgeted to provide insurance contracts to protect the district from 

loss due to fire, damage, liability, or other causes. 

2012-2013 


2013-2014 


Property & Liability Insurance $176,000 $210,000 

Telecommunications 0 0 

Advertising 2,000 2,000 

Travel 6,170 6,170 

Total $184,170 $218,170 

600 Supplies: Those items of an expendable nature which are purchased to maintain the buildings and 

grounds of the district. This includes fuel oil, natural gas, cleaning supplies, as well as other expendable 

items associated with maintenance. 

2012-2013 


2013-2014 



Supplies - Facilities 171,547 171,547 

Supplies – Grounds 88,140 88,140 

Supplies – Custodial 171,890 171,890 

Natural Gas/Oil 402,382 302,382 

Books/Periodicals 300 300 

Total $849,189 $749,189 

42




2600 PLANT OPERATION AND MAINTENANCE - continued 

700 Property: Equipment that is required for maintaining the buildings and grounds. 

2012-2013 


2013-2014 


Equipment – New $55,283 $55,283 


Total $134,962 $134,987 


associations. 

2012-2013 2013-2014 



Dues and Fees $14,003 $14,003 

43




2700 TRANSPORTATION: Those activities concerned with the conveyance of students to and from school, as 

provided by state law, including trips between home and school and trips to school activities. 

100 Salaries: Money budgeted for the Transportation Manager and the Secretary. 

2012-2013 


2013-2014 


Secretarial/Clerical $55,283 $36,716 

Supervisor of Transportation 79,704 74,791 

Total $134,654 $111,507 






2012-2013 


2013-2014 





Other 831 830 

Total $60,193 $66,050 

300 Professional Services: Those services provided by outside independent persons or firms with specialized 

knowledge or skills. The money budgeted in this account will provide for drivers' in-service and safety 

programs for students. 

2012-2013 2013-2014 



Professional Technical Services $2,500 $3,000 


operate, repair, or maintain equipment used in this area. 

2012-2013 2013-2014 




44




2700 TRANSPORTATION - continued 

500 Other Purchased Services: Money budgeted to provide for contracted transportation services for the 

school district. Also included in this account is money for transportation of Special Education students 

through the Chester County Intermediate Unit, private contracts with parents, the fuel for the contracted 

fleet of busses, and the transportation (both in and out of district), meals, lodging, and associated expenses 

to staff members traveling on school district business. 

2012-2013 


2013-2014 


Contracted Student Transportation $4,557,803 $4,763,591 

Liability Insurance 35,000 41,000 

Travel 1,000 1,000 

Total $4,593,803 $4,805,591 

600 Supplies: Those items of an expendable nature which are purchased for use in the transportation of the 

district's students. 

2012-2013 


2013-2014 



Gasoline 25,000 32,000 

Books and Periodicals 250 0 

Total $30,250 $37,000 


associations. 

2012-2013 2013-2014 



Dues and Fees $2,200 $1,350 

45




2800 SUPPORT SERVICES - CENTRAL: Those activities, other than general administration, which support 

each of the other instructional and supporting programs. These activities include the Technology 

Department and the Human Resources Department. 

100 Salary: Money budgeted for the Director of Human Resources, a secretary, the Supervisor of Technology 

Services, and the technology support staff. 

2012-2013 


2013-2014 


Director of Human Resources $164,998 $165,094 

Manager of Information & Technology 

and Technicians 411,035 538,141 

Summer Technology Aides 0 0 


Total $630,358 $757,560 






2012-2013 


2013-2014 




Retirement 65,870 127,724 

Other 13,965 15,583 

Total $214,555 $347,692 

300 Professional Services: Those services provided by outside independent persons or firms with specialized 

knowledge or skills. The money budgeted in this account will provide support for the software operated 

on the district's mainframe computer. 

2012-2013 


2013-2014 


Professional Services-Human Resources $26,250 $26,250 

Technical Services-Information Systems 35,000 65,000 

Total $61,250 $91,250 


operate, repair, or maintain equipment used in this area. 

2012-2013 2013-2014 



Repairs and Maintenance $10,000 $0 

46




2800 SUPPORT SERVICES - continued 

500 Other Purchased Services: Money budgeted to provide district-wide dark fiber connection and internet 

access provided by ChescoNet. 

2012-2013 


2013-2014 


District Landline Telephone Service $71,710 $40,000 

Internet Services 76,149 76,149 

Mobile Phone Services 42,955 32,750 

Advertising – Human Resources 12,575 12,575 


Travel 4,500 4,500 

Total $208,889 $166,974 

600 Supplies: Those items of an expendable nature which are purchased to support the data processing 

operation of the district. 

2012-2013 


2013-2014 


General Supplies-Information Systems $36,000 $46,000 

General Supplies-Human Resources 2,000 2,000 

General Supplies – Programming Svcs. 1,000 1,000 

Toner Cartridges 50,000 30,000 

Security System Supplies 40,000 25,000 



Total $208,150 $323,150 

700 Property: Money budgeted for equipment needed in the Technology Department, both new and 

replacement (servers, Hubs, and other district-wide needs). 

2012-2013 


2013-2014 


Computers & Peripherals – New $201,500 $201,500 

Computers & Peripherals- Replacement 26,000 26,000 

Total $227,500 $227,500 


associations, and payment for technology training courses. 

2012-2013 


2013-2014 


Dues and Fees – Human Resources $2,000 $2,000 

Dues and Fees – Information Systems 1,500 $1,500 

Total $3,500 $3,500 

47




2900 INTERMEDIATE UNIT SUPPORT: All other support services not classified elsewhere in the 2000 series. 

Amounts are withheld from the school district's Equalized Subsidy for Basic Education to support Chester 

County Intermediate Unit programs. 

500 Other Purchased Services: This category contains the payment to the Chester County Intermediate Unit 

for its general administrative budgets, the Research Information Service, and the School Board In-Service 

Programs. 

2012-2013 


2013-2014 


Chester County I.U. Core Budget $40,337 $37,551 

Total $40,337 $37,551 

48



NON-INSTRUCTIONAL SERVICES – 3000 SERIES 

PERCENT 



3200 STUDENT ACTIVITIES $1,044,353 $1,052,321 0.76% 

TOTAL NON-INSTRUCTIONAL 3000 SERIES $1,044,353 $1,052,321 0.76% 

STUDENT ACTIVITIES: Those activities concerned with providing non-instructional services to students, staff 

and community. The activities providing these services include student activities, athletic programs, and community 

services programs. School sponsored activities, under the guidance and supervision of the school district’s staff, 

designed to provide students such experiences as motivation, enjoyment, and improvement of skills. Co-curricular 

activities normally supplement the regular instructional programs and include such activities as band and chorus. 

Also included are student activities that involve the athletic program that provides competition between schools. 

Community activities consist primarily of providing crossing guards at designated locations within the district. 

$1,054,000 

$1,052,000 

$1,050,000 

$1,048,000 

$1,046,000 

$1,044,000 

$1,042,000 

$1,040,000 

2012-13 2013-14 

STUDENT ACTIVITIES 

49




OPERATION OF NONINSTRUCTIONAL SERVICES - 3000 SERIES 

CHANGE OVER 




100 Salaries $ 623,592 $ 637,010 $ 637,477 $ 467 0.07% 



400 Purchased Prop. Services - 3,680 3,000 (680) -18.48% 


600 Books/Supplies 84,933 94,280 93,781 (499) -0.53% 

700 Equipment 20,425 4,000 4,000 - 0.00% 

800 Other Objects 68,201 29,281 29,781 500 0.00% 

TOTAL OPERATION OF NONINSTRUCTIONAL SERVICES 1,101,917 1,044,353 1,052,321 7,968 0.76% 

3000 - TOTAL $ 1,101,917 $ 1,044,353 $ 1,052,321 $ 7,968 0.76% 

50



OPERATION OF NONINSTRUCTIONAL SERVICES – 3000 SERIES 

3200 STUDENT ACTIVITIES: School sponsored activities, under the guidance and supervision of the school 

district's staff, designed to provide students such experiences as motivation, enjoyment, and improvement of 

skills. Co-curricular activities normally supplement the regular instructional program and include such 

activities as band, chorus, choir, speech and debate. Student Activities also involves the athletic program 

which provides competition between schools. 

100 Salaries: Money budgeted for the High School Vice Principal in charge of athletic program 

administration, coaches of athletic teams, band director, sponsors of classes and clubs, and money for 

referees and officials to work the inter-scholastic matches. 

2012-2013 


2013-2014 


High School Vice Principal $115,353 $115,820 

Co-Curricular Supplemental Contracts 173,920 173,920 

Athletic Supplemental Contracts 322,739 322,739 

Secretarial/Clerical 24,998 24,998 

Total $637,010 $637,477 





working in these programs. 

2012-2013 


2013-2014 


Fringe Benefits 33,686 $36,000 



Other 1,021 1,025 

Total $62,227 $71,408 


knowledge. This includes assemblies for students. 

2012-2013 


2013-2014 


Athletic Officials $35,500 $35,500 

Athletic Trainer 46,600 46,600 

Security Services – Athletic Fields 4,000 4,000 

Other Professional Services 6,000 4,999 

Total $92,100 $91,099 

51




3200 STUDENT ACTIVITIES - continued 


operate, repair, or maintain equipment owned or rented by the school district. The money budgeted in this 

account is to provide for equipment repair and reconditioning. 

2012-2013 2013-2014 




500 Other Purchased Services: Money budgeted to provide bus transportation to athletic and band events. 

Also money budgeted to provide transportation (both in and out of district), meals, lodging, and associated 

expenses to coaches and sponsors traveling on school district business and for printing expenses associated 

with student activities. 

2012-2013 


2013-2014 


Contracted Carriers-Co-Curricular $100,500 $100,635 

Liability Insurance 12,000 13,000 

Travel 7,350 6,715 

Security Services 1,500 1,000 

Printing 425 425 

Total $121,775 $121,775 

600 Supplies: All items of an expendable nature which are purchased for use in the student activities programs 

such as pencils, pens, paper, baseballs, athletic tape, books, etc. 

2012-2013 


2013-2014 


General Supplies – Co-Curricular $2,500 $2,800 

Supplies – Band 8,200 8,200 

Supplies- Middle School Athletics 23,134 23,135 

Supplies – High School Athletics 58,900 58,900 

Books and Periodicals 1,546 746 

Total $94,280 $93,781 

700 Property: Money budgeted for equipment needed in the student activities programs, both new and 

replacement. 

2012-2013 2013-2014 



Equipment - New $4,000 $4,000 

52




3200 STUDENT ACTIVITIES - continued 


associations. 

2012-2013 


2013-2014 


Fees – Co-Curricular $1,650 $1,650 

Fees – Middle School Athletics 3,759 3,759 

Fees – High School Athletics 13,000 13,000 

Other Expense – Middle School Athletics 5,000 5,000 

Other Expense- High School Athletics 5,872 6,372 

Total $29,281 $29,781 

53



SITE/FACILITIES IMPROVEMENT – 4000 SERIES 

PERCENT 



4600 EXISTING BUILDING IMPROVEMENT $0 $50,000 - 

TOTAL FACILITIES 4000 SERIES $0 $50,000 - 

FACILITIES ACQUISITION, CONSTRUCTION AND IMPROVEMENT SERVICES: Capital Facilities 

Acquisition, Construction and Improvements are capital expenditures incurred to purchase land, buildings, service 

systems and built-in equipment. Expenditures include the initial purchase of land and buildings; construction; 

remodeling, additions and improvements to buildings; installation, replacement or extension of service systems; and 

other build-in equipment, as well as improvement to sites, and activities related to all of the above. 

FACILITIES IMPROVEMENT 

50000 

40000 

30000 

20000 

10000 

0 

2012-13 2013-14 

54




SITE/FACILITIES IMPROVEMENT - 4000 SERIES 

CHANGE OVER 



4200 EXISTING SITE IMPROVEMENT 

700 Purchased Prop. Services $ 5,335 $ - $ - 

- - 

TOTAL EXISTING SITE IMPROVEMENT 5,335 - - - - 

4600 EXISTING BUILDING IMPROVEMENT 

400 Purchased Prop. Services 44,600 - 50,000 50,000 - 

TOTAL EXISTING BUILDING IMPROVEMENT 44,600 - 50,000 50,000 - 

4000 - TOTAL $ 49,935 $ - $ 50,000 $ 50,000 $ - 

55


BUDGET EXPANATION 2013-2014 

FACILITIES – 4000 SERIES 

4600 EXISTING BUILDING IMPROVEMENTS: Costs incurred to renovate or improve existing 

buildings, service systems and other build-in equipment. Capital expenditures include non-routine 

and extraordinary (or substantial) costs incurred to improve or maintain existing buildings. 

400 Purchased Property Services: Money budgeted to fund projects identified in the long range 

plan for building and construction. 

2012-2013 2013-2014 



Outside Maint.-Bldg. Improvements $0 $50,000 

56



OTHER OUTLAYS – 5000 SERIES 

PERCENT 



5100 OTHER FINANCING $8,001,778 $7,933,920 -0.85% 

5900 BUDGET RESERVE 90,000 90,000 0.00% 

TOTAL NON-INSTRUCTIONAL 5000 SERIES $8,091,778 $8,023,920 -0.84% 

OTHER FINANCING: Expenditures or transfers of the General Fund not properly classified in the preceding 

functional areas that require budgetary and accounting controls. These expenditures include money budgeted to 

meet the school district debt service payments (for both principal and interest), refund of prior years taxes, and 

money set aside as budget reserve to meet unanticipated expenditures of the budget year. Expenditures may not be 

recorded against the Budget Reserve, only against the line items that appear throughout the functional 

appropriations. Whatever may be needed from the Budget Reserve may not be used until after transfer from the 

reserve to the appropriate function. Each such transfer requires the authorization of the Board of School Directors 

and may be made only during the last nine months of the fiscal year. 

OTHER OUTLAYS 

$10,000,000 

$8,000,000 

$6,000,000 

$4,000,000 

$2,000,000 

$0 

2012-13 2013-14 

OTHER FINANCING 

BUDGET RESERVE 

57




OTHER OUTLAYS - 5000 SERIES 

CHANGE OVER 




800 Serial Bonds-Interest $ 2,964,370 $ 2,951,778 $ 2,538,920 $ (412,858) -13.99% 

900 Serial Bonds-Principal 4,870,000 5,050,000 5,395,000 345,000 6.83% 

TOTAL OTHER FINANCING 7,834,370 8,001,778 7,933,920 (67,858) -0.85% 

5200 INTERFUND TRANSFERS 

930 Capital Reserve - - - - - 

TOTAL INTERFUND TRANSFERS - - - - - 


800 Budget Reserve - 90,000 90,000 - 0.00% 

TOTAL BUDGETARY RESERVE - 90,000 90,000 - 0.00% 

5000 - TOTAL $ 7,834,370 $ 8,091,778 $ 8,023,920 $ (67,858) -0.84% 

TOTAL ALL FUNCTIONS $ 69,601,106 $ 72,174,529 $ 73,894,508 $ 1,719,979 2.38% 

58




5100 DEBT SERVICE / OTHER EXPENDITURES AND FINANCING USES: Servicing of the 

debt, including payments on general long-term debt, authority obligations and interest. 

800 Other Objects: Expenditures for interest on notes, bonds, and lease-purchase payments. 

2012-13 


2013-2014 


1998 Emmaus Interest - Variable $90,000 $90,000 

2006 Emmaus Interest - Variable 174,000 120,000 

2011 Emmaus Interest - Variable 188,214 130,000 

2002 GOB Interest 58,904 0 

2003A GOB Interest 104,026 0 

2003B GOB Interest 177,988 0 

2005 GOB Interest 1,096,436 975,036 

2007 GOB Interest 371,136 0 

2010 GOB Interest 666,074 665,916 

2012 GOB Interest 0 195,100 

2013 GOB Interest 0 339,868 

Bank Fees 25,000 23,000 

Total $2,951,778 $2,538,920 

900 Other Use of Funds: Outlays from current funds to retire principle of debt service, serial bonds 

and loans on lease-purchase agreements. 

2012-13 


2013-2014 


1998 Emmaus Principal $580,000 $610,000 

2006 Emmaus Principal 345,000 360,000 

2011 Emmaus Principal 5,000 5,000 

2002 GOB Principal 340,000 0 

2003A GOB Principal 50,000 0 

2003B GOB Principal 585,000 0 

2005 GOB Principal 3,035,000 1,955,000 

2007 GOB Principal 105,000 0 

2010 GOB Principal 5,000 5,000 

2012 GOB Principal 0 2,390,000 

2013 GOB Principal 0 70,000 

Total $5,050,000 $5,395,000 

59




5900 BUDGETARY RESERVE: This is not an expenditure function or account. It is strictly a 

budgetary account. In addition to the appropriations, it is a sound management practice to provide 

for operating contingencies through a budgetary reserve. Experience indicates that there are certain 

variables over which control is impossible regardless of the care with which the budget is prepared. 

These variables include unpredictable changes in the costs of goods and services, and the 

occurrences of events which are vaguely perceptible during the time of budget preparations, but 

which nevertheless, may require expenditures by the district during the year for which the budget is 

being prepared. 

800 Other Objects: Money budgeted to this account will serve as a contingency when necessary 

funds will be transferred from this account of offset deficits. 

2012-2013 2013-2014 



Budgetary Reserve $90,000 $90,000 

60



FIVE YEAR COMPARISON OF REVENUES - BY FUNCTION 

FUNCTION/ 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 

OBJECT DESCRIPTION ACTUAL ACTUAL ACTUAL BUDGET BUDGET 

6000 LOCAL SOURCES 

6111 Current Taxes - Real Estate $ 46,573,409 $ 47,679,124 $ 49,127,910 $ 50,489,372 $ 51,686,946 

6112 Interim Taxes 417,250 245,391 198,738 300,000 350,000 

6113 Utility Taxes 70,365 73,207 74,375 70,000 70,000 

6151 Earned Income Tax 3,393,938 3,451,401 3,144,285 3,400,000 3,400,000 

6153 Transfer Taxes 683,944 653,733 623,290 700,000 651,736 

6411 Delinquent Taxes 2,053,482 1,346,243 1,453,960 1,250,000 1,350,000 

6510 Investment Earnings 154,298 104,256 47,642 101,328 50,000 

6710 Revenue from Athletic Admissions 21,408 - 24,214 - - 

6821 State Rev from Other Public Schools 42,284 - - - - 

6832 Federal IDEA Pass-Through Revenue 477,495 623,725 655,942 478,614 565,257 

6910 Rentals 177,520 205,206 76,454 150,018 150,000 

6990 Refunds and Other Miscellaneous Revenue 31,556 184,426 158,823 50,000 50,041 

TOTAL LOCAL SOURCES 54,096,949 54,566,712 55,585,633 56,989,332 58,323,980 


7110 State Subsidy 3,847,548 4,420,183 4,943,478 4,944,283 4,944,283 

7142 Charter Schools 616,496 582,704 - - - 

7200 Other State Subsidies 10,752 8,577 3,599 - - 

7271 Special Education Subsidy 1,615,603 1,581,594 1,587,547 1,641,323 1,641,323 

7291 Educational Assistance 103,252 113,630 - - - 

7310 Transportation Subsidy 1,450,354 1,621,315 1,529,180 1,525,661 1,425,661 

7320 Authority Rental Reimbursement 430,126 435,681 417,636 462,000 462,000 

7330 Medical & Dental Subsidy 84,718 86,809 86,973 83,000 86,000 

7340 Property Tax Reduction 1,401,061 1,447,465 1,426,523 1,390,637 1,379,054 

7360 Safe Schools 10,037 - - - - 

7501 Accountability Grant 348,634 326,928 128,446 - 128,446 

7502 Dual Enrollment Grant 4,025 12,727 - - - 

7599 Other State Revenue (DCED) - - - - - 

7810 FICA Reimbursement 1,025,969 986,165 1,127,468 1,163,876 1,160,811 

7820 Retirement Reimbursement 685,545 803,951 1,267,580 1,822,012 2,493,041 


TOTAL STATE SOURCES 11,634,120 12,427,729 12,518,430 13,032,792 13,720,619 


8514 Title I 426,942 516,246 444,785 464,077 568,589 

8514 Title School Improvement 59,054 32,766 - - - 

8515 Title II 121,943 108,494 74,475 121,943 103,544 

8516 Title III 129,756 116,205 187,132 143,945 153,446 

8517 Title IV 21st Century 136,752 98,624 - - - 

8701 ARRA - IDEA, Part B 451,047 - - - - 

8703 ARRA - Title I, Part A 256,183 (11,858) - - - 

8708 ARRA - State Stabilization Fund 518,625 362,384 - 

8709 ARRA - EduJobs Fund - 613,483 5,355 - - 

8810 Medical Assistance Reimbursement (ACCESS) 130,131 234,268 350,205 328,000 310,000 

TOTAL FEDERAL SOURCES 2,230,433 2,070,612 1,061,952 1,057,965 1,135,579 


0000 Fund Balance Appropriation - - - 1,094,440 714,330 

0000 Capital Projects Funds Transfers - - - - - 

TOTAL OTHER APPROPRIATIONS - - - 1,094,440 714,330 

TOTAL ALL REVENUES $ 67,961,502 $ 69,065,053 $ 69,166,015 $ 72,174,529 $ 73,894,508 

61



FIVE YEAR COMPARISON OF EXPENDITURES - BY FUNCTION 

FUNCTION/ 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 



100 Salaries $ 17,398,924 $ 17,572,511 $ 17,742,169 $ 17,960,894 $ 17,587,878 

200 Employee Benefits 5,359,890 5,986,364 6,779,842 8,222,206 8,952,424 

300 Purchased Prof. Services 77,024 66,787 33,490 400 400 

400 Purchased Prop. Services 6,362 7,722 5,089 8,745 7,100 

500 Other Contracted Services 1,952,587 1,908,123 1,791,342 1,743,760 2,591,699 

600 Books/Supplies 713,358 444,041 395,010 356,230 425,856 

700 Equipment 21,473 73,497 5,311 22,002 17,152 

800 Other Objects (218) (292) (2,602) - - 

TOTAL REGULAR PROGRAMS 25,529,400 26,058,753 26,749,651 28,314,237 29,582,509 


100 Salaries 3,041,444 3,209,139 3,363,308 3,279,664 2,483,639 

200 Employee Benefits 1,155,285 1,339,366 1,481,116 1,609,140 1,344,900 

300 Purchased Prof. Services 3,980,587 4,302,657 4,802,607 4,780,645 4,909,429 




700 Equipment 33,008 70,783 127,534 13,136 13,136 

800 Other Objects 3,199 4,026 5,362 4,500 4,500 

TOTAL SPECIAL PROGRAMS 9,794,084 10,553,532 11,164,316 11,394,624 11,367,389 


500 Other Contracted Services 772,068 985,576 1,258,249 1,246,129 1,276,134 

TOTAL VOCATIONAL PROGRAMS 772,068 985,576 1,258,249 1,246,129 1,276,134 


100 Salaries 157,787 122,652 59,226 - - 

200 Employee Benefits 19,787 16,374 9,576 - - 

300 Purchased Prof. Services 35,997 560 6,432 60,000 60,000 


500 Other Contracted Services 109,334 130,395 135,055 127,408 127,408 

600 Books/Supplies 28,959 27,957 5,548 - - 

700 Equipment - - - - - 


TOTAL OTHER INSTRUCTIONAL PROGRAMS 351,864 297,938 215,837 187,408 187,408 

1600 ADULT EDUCATION PROGRAM 

100 Salaries - - - - - 

200 Employee Benefits - - - - - 

300 Purchased Prof. Services - - - - - 

TOTAL ADULT EDUCATION PROGRAMS - - - - - 


100 Salaries 1,313,001 1,353,800 1,269,213 1,272,237 1,272,240 

200 Employee Benefits 392,814 460,144 497,356 539,981 635,990 

300 Purchased Prof. Services 230,923 259,807 188,050 109,000 189,000 




700 Equipment - 1,276 - 1,000 1,000 

800 Other Objects 1,092 652 609 750 750 

TOTAL PUPIL SERVICES 1,957,085 2,090,001 1,969,647 1,939,868 2,115,880 

62




FUNCTION/ 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 



100 Salaries 1,112,364 1,159,092 1,033,203 1,140,590 1,058,846 

200 Employee Benefits 278,613 318,175 378,704 473,812 471,989 





700 Equipment 19,671 27,748 19,976 21,500 19,000 

800 Other Objects 8,634 8,799 1,011 7,500 7,450 

TOTAL INSTRUCTIONAL SUPPORT 1,969,783 2,058,082 1,997,912 2,173,856 2,071,491 


100 Salaries 1,979,262 1,972,639 1,979,092 2,030,567 2,018,792 

200 Employee Benefits 501,902 569,155 650,059 736,435 860,045 





700 Equipment 3,136 3,328 2,037 12,250 10,915 

800 Other Objects 59,965 64,694 60,219 63,294 66,388 

TOTAL ADMINISTRATIVE SUPPORT 2,828,946 2,886,953 3,004,564 3,146,541 3,313,533 


100 Salaries 459,486 460,309 483,013 462,440 460,713 



400 Purchased Prop. Services 130 293 - 1,000 989 



700 Equipment 189 - - 800 500 

800 Other Objects - 358 - - - 

TOTAL HEALTH SERVICES 679,167 671,877 719,596 724,685 734,048 


100 Salaries 596,024 618,207 608,325 661,679 644,755 



400 Purchased Prop. Services 5,768 5,546 5,546 - - 


600 Books/Supplies 6,574 (1,365) 2,433 15,000 15,000 

700 Equipment 4,274 2,652 10,639 10,000 10,000 

800 Other Objects 9,921 18,286 17,014 16,650 16,650 

TOTAL BUSINESS SUPPORT 877,230 882,047 885,784 1,012,355 1,024,196 


100 Salaries 2,199,538 2,148,515 2,466,044 2,229,034 1,938,794 

200 Employee Benefits 845,876 907,163 1,113,137 1,164,529 1,202,470 

300 Purchased Prof. Services 69,982 64,332 63,889 27,194 27,194 

400 Purchased Prop. Services 1,983,868 1,696,674 1,661,750 1,888,597 1,828,697 



700 Property 61,841 19,195 14,649 134,987 134,987 

800 Other Objects 9,522 7,647 10,926 14,003 14,003 

TOTAL MAINTENANCE SUPPORT 6,107,913 5,674,849 6,096,367 6,491,703 6,113,504 

63




FUNCTION/ 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 



100 Salaries 122,367 112,556 114,016 111,507 111,507 


300 Purchased Prof. Services 50 2,800 5,906 2,500 3,000 

400 Purchased Prop. Services 692 3,179 1,246 2,000 2,500 



700 Equipment 26,608 - - - - 

800 Other Objects 866 772 756 2,200 1,350 

TOTAL STUDENT TRANSPORTATION 4,661,033 4,758,825 4,893,074 4,802,453 5,026,998 


100 Salaries 705,765 692,638 712,326 630,358 757,560 



400 Purchased Prop. Services 25 (8,428) (1,148) 10,000 - 



700 Equipment 399,076 297,798 216,494 227,500 227,500 

800 Other Objects 1,608 935 2,043 3,500 3,500 

TOTAL CENTRAL SUPPORT 1,664,648 1,548,405 1,622,637 1,564,202 1,917,626 



TOTAL INTERMEDIATE UNIT SUPPORT 37,839 40,337 37,250 40,337 37,551 


100 Salaries 577,023 579,230 623,592 637,010 637,477 



400 Purchased Prop. Services 580 559 - 3,680 3,000 



700 Equipment 903 12,265 20,425 4,000 4,000 

800 Other Objects 25,525 39,886 68,201 29,281 29,781 

TOTAL OPERATION OF NONINSTRUCTIONAL SERVICES 962,816 998,164 1,101,917 1,044,353 1,052,321 

4000 SITE/FACILITIES IMPROVEMENT 

400 Purchased Prop. Services 112,396 72,683 44,600 - 50,000 

600 Books/Supplies - - - - - 

700 Property/Equipment 8,515 - 5,335 - - 

TOTAL SITE/FACILITIES IMPROVEMENT 120,911 72,683 49,935 - 50,000 


800 Serial Bonds-Interest 2,443,915 2,978,764 2,964,370 2,951,778 2,678,920 

900 Serial Bonds-Principal 4,490,000 4,705,000 4,870,000 5,050,000 5,255,000 

930 Fund Transfers 2,582,009 1,855,417 - - - 

TOTAL OTHER FINANCING 9,515,924 9,539,181 7,834,370 8,001,778 7,933,920 


800 Budget Reserve - 90,000 90,000 

TOTAL BUDGETARY RESERVE - - - 90,000 90,000 

TOTAL ALL FUNCTIONS $ 67,830,711 $ 69,117,203 $ 69,601,106 $ 72,174,529 $ 73,894,508 

64



FIVE YEAR COMPARISON OF EXPENDITURES BY OBJECT 

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 


100 Salaries $ 29,662,982 $ 30,001,288 $ 30,453,525 $ 30,415,980 $ 28,972,201 

200 Employee Benefits 9,219,171 10,328,633 11,730,493 13,558,938 14,468,294 

300 Purchased Prof. Svcs. 4,964,040 5,098,908 5,541,070 5,452,876 5,719,740 

400 Purchased Property Svcs. 2,118,396 1,784,635 1,722,836 1,927,772 1,905,088 

500 Other Contracted Svcs. 9,354,361 9,700,039 9,782,355 10,054,668 12,054,293 

600 Supplies 2,296,434 2,010,214 1,952,128 2,083,664 2,168,410 

700 Equipment 578,695 508,542 422,400 447,175 438,190 

800 Other Objects 2,545,366 3,124,527 3,124,255 3,183,456 2,912,792 

900 Other Financing Uses 7,091,266 6,560,417 4,872,044 5,050,000 5,255,500 

TOTAL ALL OBJECTS $ 67,830,711 $ 69,117,203 $ 69,601,106 $ 72,174,529 $ 73,894,508 

FIVE YEAR COMPARISON OF BENEFITS EXPENDITURES BY OBJECT 

2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 

OBJECT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET BUDGET 

211 Medical $ 3,467,047 $ 4,147,044 $ 4,682,214 $ 5,139,996 $ 4,738,156 

212 Dental 480,844 460,096 450,454 506,550 472,312 

213 Life Insurance 27,172 25,878 29,783 27,995 26,122 

214 Income Protection 60,687 65,589 65,039 65,967 54,492 

215 Vision 71,678 71,382 81,759 72,000 66,424 

216 Prescription 961,518 1,223,684 1,027,156 1,227,958 1,274,447 

220 Social Security 2,199,945 2,211,341 2,240,885 2,299,858 2,236,184 

230 Retirement 1,403,648 1,651,175 2,605,058 3,644,167 5,022,876 

240 Tuition 312,252 309,487 339,232 320,000 320,000 

250 Unemployment Comp. 23,434 38,502 67,584 50,000 46,625 

260 Workers Compensation 210,946 124,455 141,329 124,447 130,656 

290 Other Benefits - - - 80,000 80,000 

TOTAL ALL BENEFITS $ 9,219,171 $ 10,328,633 $ 11,730,493 $ 13,558,938 $ 14,468,294 

65


BUDGET 2013-2014 

Historical Analysis of Millage Rate 

Year Millage Rate Inc. % 

2004-05 20.2370 4.6% 

2005-06 20.8730 3.1% 

2006-07 21.5700 3.3% 

2007-08 21.9500 1.8% 

2008-09 23.1400 5.4% 

2009-10 23.9537 3.5% 

2010-11 24.7781 3.4% 

2011-12 25.7293 3.8% 

2012-13 26.7303 3.9% 

2013-14 27.4520 2.7% 

Historical Analysis of Real Estate Tax Levy 

Year R.E. Tax Levy Inc. $ 

2004-05 35,645,589 $3,155,479 

2005-06 38,872,065 $3,226,476 

2006-07 42,044,319 $3,172,254 

2007-08 44,564,889 $2,520,570 

2008-09 47,760,396 $3,195,507 

2009-10 50,004,496 $2,244,100 

2010-11 51,025,224 $1,020,728 

2011-12 52,362,001 $1,336,778 

2012-13 53,711,230 $1,349,229 

2013-14 55,488,622 $1,777,392 

66


BUDGET 2013-2014 

Real Estate Tax Collections Analysis 

Year Assessment Millage Levied Percentage Collections 

2004-05 1,761,406,788 20.2370 35,645,589 99.7% 35,528,670 

2005-06 1,862,313,308 20.8730 38,872,066 98.8% 38,420,981 

2006-07 1,949,203,488 21.5700 42,044,319 98.8% 41,551,973 

2007-08 2,030,291,064 21.9500 44,564,889 95.2% 42,422,003 

2008-09 2,063,975,628 23.1400 47,760,396 97.4% 46,538,432 

2009-10 2,087,547,878 23.9537 50,004,496 95.9% 47,974,470 

2010-11 2,059,287,174 24.7781 51,025,224 96.3% 49,126,588 

2011-12 2,035,111,764 25.7293 52,362,001 96.5% 50,518,547 

2012-13 2,009,376,240 26.7303 53,711,230 95.8% 51,435,809 

2013-14 1,999,878,260 27.4520 54,900,658 0.0% 0 

67


BUDGET 2013-2014 

Historical Analysis of Real Estate Assessments 

Year Assessment Inc. % 

2004-05 1,761,406,788 4.9% 

2005-06 1,862,313,308 5.7% 

2006-07 1,949,203,488 4.7% 

2007-08 2,030,291,064 4.2% 

2008-09 2,063,975,628 1.7% 

2009-10 2,087,547,878 1.1% 

2010-11 2,059,287,174 -1.4% 

2011-12 2,035,111,764 -1.2% 

2012-13 2,009,376,240 -1.3% 

2013-14 1,999,878,260 -0.5% 

Historical Analysis of STEB Market Values 

Year STEB Market Vlaue Inc. % 

2004-05 1,805,970,500 13.0% 

2005-06 2,017,684,300 11.7% 

2006-07 2,229,398,100 10.5% 

2007-08 2,345,960,200 5.2% 

2008-09 2,614,795,081 11.5% 

2009-10 2,653,505,632 1.5% 

2010-11 2,783,930,893 4.9% 

2011-12 2,746,095,544 -1.4% 

2012-13 N/A 

2013-14 N/A 

68


BUDGET 2013-2014 

Tax Duplicate Assessment Analysis by Property Classification 

Classification Kennett Boro Parcels New Garden Twp. Parcels 

Residential 155,461,770 1,355 641,950,000 3,110 

Agriculture 0 0 5,482,580 20 

Industrial 1,994,750 7 20,631,510 17 

Commercial 65,420,570 203 130,133,240 324 

Act 319/515 1,731,330 43 10,890,980 298 

Mobile Homes 0 0 2,102,980 125 

Total 224,608,420 1,608 811,191,290 3,894 

Classification Kennett Twp. Parcels Independent No. 1 Parcels 

Residential 632,499,470 2,618 106,157,210 592 

Agriculture 9,223,450 33 0 0 

Industrial 9,455,920 9 2,401,970 3 

Commercial 124,010,870 156 65,865,810 56 

Act 319/515 12,485,520 303 1,733,920 38 

Mobile Homes 244,410 18 0 0 

Total 787,919,640 3,137 176,158,910 689 

Classification Total District Parcels 

Residential 1,536,068,450 7,675 

Agriculture 14,706,030 53 

Industrial 34,484,150 36 

Commercial 385,430,490 739 

Act 319/515 26,841,750 682 

Mobile Homes 2,347,390 143 

Total 1,999,878,260 9,328 

69


BUDGET 2013-2014 

Tax Duplicate Analysis by Municipality 

Year Kennett Boro Inc. % New Garden Twp. Inc. % 

2004-05 215,339,450 0.76% 732,358,768 4.70% 

2005-06 217,248,530 0.89% 780,917,748 6.63% 

2006-07 218,538,790 0.59% 825,062,448 5.65% 

2007-08 216,568,700 -0.90% 865,091,768 4.85% 

2008-09 217,794,040 0.57% 879,768,198 1.70% 

2009-10 226,226,000 3.87% 880,663,498 0.10% 

2010-11 227,091,640 0.38% 853,258,954 -3.11% 

2011-12 224,258,110 -1.25% 839,366,464 -1.63% 

2012-13 223,972,160 -0.13% 820,848,270 -2.21% 

2013-14 224,608,420 0.28% 811,191,290 -1.18% 

Year Kennett Twp. Inc. % Independent No. 1 Inc. % 

2004-05 680,987,300 6.26% 132,721,270 6.10% 

2005-06 721,546,700 5.96% 142,600,330 7.44% 

2006-07 753,973,350 4.49% 151,628,900 6.33% 

2007-08 786,248,316 4.28% 162,382,280 7.09% 

2008-09 803,338,790 2.17% 163,074,600 0.43% 

2009-10 811,605,700 1.03% 169,052,680 3.67% 

2010-11 808,560,210 -0.38% 170,376,370 0.78% 

2011-12 799,980,690 -1.06% 171,506,500 0.66% 

2012-13 789,440,120 -1.32% 175,115,690 2.10% 

2013-14 787,919,640 -0.19% 176,158,910 0.60% 

Year Total District Inc. % 

2004-05 1,761,406,788 4.90% 

2005-06 1,862,313,308 5.73% 

2006-07 1,949,203,488 4.67% 

2007-08 2,030,291,064 4.16% 

2008-09 2,063,975,628 1.66% 

2009-10 2,087,547,878 1.14% 

2010-11 2,059,287,174 -1.35% 

2011-12 2,035,111,764 -1.17% 

2012-13 2,009,376,240 -1.26% 

2013-14 1,999,878,260 -0.47% 

70


BUDGET 2013-2014 

Principal Taxpayers 

Owner Township Type of Property 2013 Assessment 

Kendal Crosslands Comm Kennett Twp. Retirement Community $27,379,590 

Kennett Exc Limited Kennett Twp. Commercial Offices 19,059,480 

East Marlboro Associates Independent No. 1 Retail Shopping Center 11,382,980 

State Street Associates Kennett Borough Professional Offices 11,329,460 

Modern Mushroom Farms New Garden Twp. Agriculture 7,615,000 

Kennett Center LP Kennett Borough Professional Offices 7,597,700 

Marlborough Associates Independent No. 1 Retail Shopping Center 7,153,220 

McFarlan Property LP Kennett Twp. Commercial Offices 6,552,980 

350 Scarlett Group New Garden Twp. Retail Shopping Center 6,534,970 

Turks Head Health Services Kennett Twp. Professional Offices 5,643,640 

Total $110,249,020 

Common Level Ratio 

Year Market Value Assessed Value Common Level Ratio 

2004 1,805,970,500 1,761,406,788 74.00% 

2005 2,017,684,300 1,862,313,308 68.00% 

2006 2,229,398,100 1,949,203,488 60.80% 

2007 2,345,960,200 2,030,291,064 54.90% 

2008 2,614,820,800 2,063,975,628 51.80% 

2009 2,653,499,500 2,087,547,878 51.70% 

2010 2,783,930,893 2,059,287,174 53.00% 

2011 _ 2,035,111,764 55.40% 

2012 _ 2,009,376,240 - 

2013 _ 1,999,878,260 - 

71


BUDGET 2013-2014 

Average Residential Assessment 

Municipality Residential Assessment Parcels Average Resident 

Kennett Boro $157,193,100 1,398 $112,441 

New Garden Twp. 654,943,960 3,533 185,379 

Kennett Twp. 645,229,400 2,939 219,540 

Independent No. 1 107,891,130 630 171,256 

Total $1,565,257,590 8,500 $184,148 

2013-14 Average Homeowner Assessment $184,148 

Tax Bill Calculation: 

Base Bill @ 2012-13 Millage (26.7303) 4,922 

2013-14 Millage Increase @ .7217 Mills 133 

(Total Millage 2013-14 = 27.4520 Mills) 

Total Average Tax Bill 2013-14 $5,055 

Tax Bill Comparision 2012-13 vs. 2013-14 

26.7303 

27.4520 

25 

20 

Millage Rate 

15 

10 

5 

0 

2012-13 2013-14 

Fiscal Year 

72


BUDGET 2013-2014 

Property Tax Reference Table 

Assessed Property Value 2012-13 Property Tax 2013-14 Property Tax Tax Increase 

100,000 2,673 2,745 72 

125,000 3,341 3,432 90 

150,000 4,010 4,118 108 

175,000 4,678 4,804 126 

200,000 5,346 5,490 144 

225,000 6,014 6,177 162 

250,000 6,683 6,863 180 

275,000 7,351 7,549 198 

300,000 8,019 8,236 217 

325,000 8,687 8,922 235 

350,000 9,356 9,608 253 

375,000 10,024 10,295 271 

400,000 10,692 10,981 289 

425,000 11,360 11,667 307 

450,000 12,029 12,353 325 

475,000 12,697 13,040 343 

500,000 13,365 13,726 361 

525,000 14,033 14,412 379 

550,000 14,702 15,099 397 

575,000 15,370 15,785 415 

600,000 16,038 16,471 433 

625,000 16,706 17,158 451 

650,000 17,375 17,844 469 

675,000 18,043 18,530 487 

700,000 18,711 19,216 505 

725,000 19,379 19,903 523 

750,000 20,048 20,589 541 

775,000 20,716 21,275 559 

800,000 21,384 21,962 577 

825,000 22,052 22,648 595 

850,000 22,721 23,334 613 

875,000 23,389 24,021 631 

900,000 24,057 24,707 650 

925,000 24,726 25,393 668 

950,000 25,394 26,079 686 

975,000 26,062 26,766 704 

1,000,000 26,730 27,452 722 

Real Estate Tax Millage Rate 

2012-2013 26.7303 

2013-2014 27.4520 

73


BUDGET 2013-2014 

DEMOGRAPHICS STATISTICS 

Enrollment 

Student Percent 

YEAR Elementary Middle School High School District Increase Increase 

2004-05 1,928 962 1,096 3,986 -3 -0.08% 

2005-06 1,969 962 1,133 4,064 78 1.96% 

2006-07 1,904 985 1,213 4,102 38 0.94% 

2007-08 1,877 964 1,259 4,100 -2 -0.05% 

2008-09 1,877 969 1,226 4,072 -28 -0.68% 

2009-10 1,940 984 1,276 4,200 128 3.14% 

2010-11 1,980 945 1,300 4,225 25 0.60% 

2011-12 2,035 981 1,271 4,287 62 1.47% 

2012-13 * 2,024 1,043 1,229 4,296 9 0.21% 

2013-14 ** 1,981 1,043 1,257 4,281 -15 -0.35% 

2014-15 ** 1,965 1,032 1,281 4,278 -3 -0.07% 

* Actual enrollment as of September 2012 

** Projection model using historical retention ratios provide by Pennsylvania Department of Education 

Enrollment figures exclude students enrolled in Charter Schools, Cyber Charter Schools 

and out-of-district Special Education educational facilities. 

74


2013-2014 BUILDING ALLOCATIONS 

PROJECTED 

2013-2014 WEIGHTING WEIGHTED 2013-2014 

SCHOOL ENROLLMENT FACTOR ENROLLMENT APPROPRIATION 

KINDERGARTEN CENTER 

Kindergarten 310 1.00 310.00 

Total (K) 310 310.00 $43,639 

Special Request $0 

Copier Allowance $12,000 

TOTAL ALLOCATION $55,639 

BANCROFT 

Grades 1 - 5 536 1.00 536.00 

Total (1-5) 536 536.00 $75,453 




GREENWOOD 

Grades 1 - 5 605 1.00 605.00 

Total (1-5) 605 605.00 $85,166 




NEW GARDEN 

Grades 1 - 5 530 1.00 530.00 

Total (1-5) 530 530.00 $74,608 




MIDDLE SCHOOL 

Grade 6 331 1.00 331.00 $46,595 

Grades 7- 8 712 1.45 1,032.40 $145,331 

Total (6-8) 1043 1,363.40 




HIGH SCHOOL 

Grades 9 - 12 1257 1.70 2,136.90 $300,811 




Elementary 2,312 2,312.00 $421,460 

Secondary 1,969 3,169.30 $530,142 

Grand Total 4,281 5,481.30 $951,603 

Per Student Allocation$140.77 Previous Year's Allocation 949,371 

Appropriation Increase $2,232 

Percentage Increase 0.2% 

75


BUDGET 2013-2014 

Debt Service Schedule 

Description 8/15/2013 9/15/2013 2/15/2014 3/15/2014 Totals 

1998 Emmaus Principal 610,000 610,000 

Issue: $9,200,000 Interest 45,000 45,000 90,000 

Bank Fees 1,000 1,000 2,000 

2005 General Obligation Bonds Principal 1,955,000 1,955,000 


Bank Fees 4,500 4,500 9,000 

2006 Emmaus Principal 0 360,000 360,000 


Bank Fees 2,000 2,000 4,000 

2010 General Obligation Bonds Principal 0 5,000 5,000 

Issue: $19,995,000 (BAB) Interest 332,958 332,958 665,916 

Bank Fees 1,000 1,000 2,000 

2011 Emmaus Principal 0 5,000 5,000 


Bank Fees 1,000 1,000 2,000 

2012 General Obligation Bonds Principal 0 2,390,000 2,390,000 


Bank Fees 1,000 1,000 2,000 

2013 General Obligation Bonds Principal 0 70,000 70,000 


Bank Fees 1,000 1,000 2,000 

2013 General Obligation Bonds Savings 137,118 0 137,118 

One Time Savings 

Total $7,933,920 

General Fund Totals by Accounting Codes: 

General Obligation Bond Principal $5,395,000 

General Obligation Bond Interest $2,538,920 

76


BUDGET 2013-2014 

Outstanding Debt Service Schedule 

1998 2005 2006 2010 2011 2012 2013 

Emmaus Series A Emmaus BAB Emmaus Series A Series A Annual 

Fiscal Year $9,200,000 $42,630,000 $8,500,000 $19,995,000 $8,500,000 $9,975,000 $8,050,000 Debt Service 

2012-13 670,006 4,131,435 519,048 671,073 193,214 114,936 16,895 6,316,607 

2013-14 700,000 2,930,035 480,000 670,916 135,000 2,585,100 272,750 7,773,801 

2014-15 778,750 2,926,835 601,451 670,759 187,391 1,982,300 1,012,400 8,159,886 

2015-16 781,750 2,925,335 602,154 670,602 187,284 1,230,600 1,751,200 8,148,925 

2016-17 783,000 2,923,835 602,286 670,445 187,179 1,233,200 1,739,900 8,139,845 

2017-18 787,500 2,928,260 606,770 670,288 187,069 951,750 2,002,350 8,133,987 

2018-19 2,927,320 605,572 675,131 186,931 1,545,500 2,188,750 8,129,204 

2019-20 2,931,267 608,725 3,359,817 186,854 1,050,600 8,137,263 

2020-21 2,929,587 611,199 4,450,207 184,746 8,175,739 

2021-22 2,087,175 612,752 5,331,193 186,639 8,217,759 

Future Years 2,086,000 3,095,346 8,920,753 8,843,393 22,945,492 

TOTALS $4,501,006 $31,727,084 $8,945,303 $26,761,184 $10,665,700 $10,693,986 $8,984,245 $102,278,508


BUDGET 2013-2014 

SCHOLASTIC APTITUDE TEST (SAT) MEAN SCORES 

Kennett High School Reading Math Combined 

2003 535 540 1075 

2004 537 531 1068 

2005 528 530 1058 

2006 529 540 1069 

2007 526 536 1062 

2008 536 541 1077 

2009 500 498 998 

2010 526 529 1055 

2011 534 534 1068 

2012 516 520 1036 

National Reading Math Combined 

2003 507 519 1026 

2004 508 518 1026 

2005 508 520 1028 

2006 503 518 1021 

2007 502 515 1017 

2008 502 515 1017 

2009 501 515 1016 

2010 501 516 1017 

2011 497 514 1011 

2012 491 505 996 

78

Kennett Consolidated School District 

300 East South Street 


610-444-6600

1997-98 Budget - Kennett Consolidated School District

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