SCHOOL DISTRICT OF PHILADELPHIA SUMMARY OF THE PROPOSED OPERATING BUDGET WITH THE CAPITAL PROJECTS FUND BUDGET AND PROGRAM FOR THE FISCAL YEAR BEGINNING JULY 1,1998 SCHOOL DISTRICT OF PHILADELPHIA PRELIMINARY COMPARATIVE STATEMENT OF REVENUES OBLIGATIONS AND CHANGES IN FUND BALANCE OPERATING BUDGET SCHOOL DISTRICT OF PHILADELPHIA PRELIMINARY COMPARATIVE STATEMENT OF REVENUES, OBLIGATIONS AND CHANGES IN FUND BALANCE OPERATING BUDGET Adopted 1997/98 General Fnad Revenues Local Taxes Local Non Tax State Federal Total Revenues Obligations Excess (Deficiency) of Revenues Over (Under) Obligations Other Financing Sources Other Financing Uses Excess (Deficiency) of Revenues Over (Under) Obligations and Other Financing Uses Fund Balance (Deficit) July !■* Changes in Reserve Fund Balance (Deficit) June 30 Intermediate Unit Revenues Local Non Tax State Total Revenues Obligations Excess (Deficiency) of Revenues Over (Under) Obligations Other Financing Sources Excess (Deficiency) of Revenues and Other Financing Sources Over (Under) Obligations and Other Financing Uses Estimated 1997/98 Adjustments Request 1998/99 Increase (Decrease) 489,534,000 37,709,000 773,897,000 285,000 1,301,425,000 10,367,000 (1,698,000) (21.184.000) 221,000 (12.294.000) 499.901.000 36,011,000 752.713.000 506,000 1,289,131,000 (39,198,000) 13.552.000 34.585.000 (148,000) 8,791,000 460.703.000 49,563,000 787.298.000 358,000 1,297,922,000 1,177,011,700 (1,055,800) 1,175,955,900 55,441,500 1,231,397,400 124,413,300 (11,238,200) 113,175,100 Combined Operating Budget Revenues Local Taxes Local Non-Tax State Federal Total Revenues Obligations 66,524,600 1,200,000 0 1,200,000 0 1,200,000 (46,650,500) (155,066,200) 3,105,600 (151,960,600) (18,382,500) (170,343,100) (29,452,900) (8,132,600) (37,585,500) (65,033,000) (102,618,500) (35,352,100) (24,164,600) 11,187,500 (4,510,000) 14,600,000 (50,205,000) (1,455,100) (27,495,500) (4,420,000) 10,090,000 (51,660,100) (96,948,500) (51,660,100) 5,670,000 (148,608,600) 830,000 64,698,000 65,528,000 (94,000) 1.349.000 1.255.000 736,000 66.047.000 66.783.000 45,000 (15.844.000) (15.799.000) 781,000 50.203.000 50.984.000 201,349,600 (1,399,900) 199,949,700 2,360,300 202,310,000 (135,821,600) 2,654,900 (133,166,700) 135,821,600 (2,654,900) 133,166,700 0 0 523.022.000 40.939.000 838.595.000 285,000 1,402,841,000 13.398.000 (1.934.000) (19,835,000) 1,424,631,100 0 . (18,159,300) 18,159,300 0 (151,326,000) Estimated 1997/98 Increase (Decrease) Request 1998/99 (8.150.000) 536.420.000 39.005.000 818.760.000 506,000 1,394,691,000 3,657,000 13.013.000 18.741.000 (148.000) 35.263.000 540.077.000 52,018,000 837.501.000 358,000 1,429,954,000 (2,271,400) 1,422,359,700 93,576,100 1,515,935,800 221,000 Excess (Deficiency) of Revenues Over (Under) Obligations (21.790.100) Other Financing Sources, Net ** 3,500,000 387,000 3,887,000 (300.000) 3.587.000 (18,876,000) 450,700 (18,425,300) (223,200) (18,648,500) (101,043,300) Other Financing Uses, Net ** Excess (Deficiency) of Revenues and Other Financing Sources Over (Under) Obligations and Other Financing Uses (5,878,600) (27,668,700) (58,313,;100) (85,981,800) (37.166.100) (5,040,900) (42,207,000) (58.836.300) Fund Balance (Deficit) July 1* 22,566,100 10.517.000 33,083,100 (32,117,000) 966,100 Changes in Reserve 14.600.000 (4.510.000) Fund Balance (Deficit) June 30 10.090.000 (4,420,000) 5.670.000 966,100 966,100 (95.373.300) (94,407,200) _________0^ _________ 0^ 94,407,200 94,407,200 0 Adjusted Fund Balance 0 966,100 966,100 (966,100) * Includes designation for Grant Match ** Net of transfers within the operating budget between the General Fund, Intermediate Unit and the Debt Service Fund. 151,326,000 Year End Fund Balances Operating Budget Fiscal 1989/90 Throu^ 1998/99 0 $50.00 33,488,000 2,400,000 35,888,000 Obligations 46,269,800 Excess (Deficiency) of Revenues Over (Under) Obligations (10,381,800) 3.031.000 (142,000) 2.889.000 36.519.000 2,258,000 38.777.000 42.855.000 (584,000) 42.271.000 79.374.000 1,674,000 81.048.000 184,300 46,454,100 35,774,300 82,228,400 (7,677,100) 6,496,700 2,704,700 $37.97 $40.00 *38.94 $30.00 (1,180,400) $20.00 M Other Financing Sources From Refunding Bonds From Cqiital Projects Fund From Enterprise Fund From General Fund 0 2,300,000 0 368,600 2,600,000 (2,300,000) 87,000 0 2,600,000 0 87,000 368,600 (2,600,000) 2,300,000 0 0 0 2,300,000 87,000 368,600 Total Other Financing Sources 2,668,600 387,000 3,055,600 (300,000) 2,755,600 0 0 0 Other Financing Uses Excess (Deficiency) of Revenues and Other Financing Sources Over (Under) Obligations and Other Financing Uses (7,713,200) Fund Balance July 1 57,918,200 ♦ Includes designation for Grant Match Adjustments Additional Funds Expected fi'om the Commonwealth Revenues Local Taxes Local Non-Tax Total Revenue Fund Balance June 30 Adopted 1997/98 3,091,700 (670,500) 2,421,200 50,205,000 20 c .2 I $10.00 $0.00 0 0 ($10.00) (4,621,500) 6,196,700 1,575,200 ($20.00) 57,247,700 (4,621,500) 52,626,200 52,626,200 1,575,200 54,201,400 ($30.00) ($17.25) ---- '- - - - - - - - - - - - - - - - - - - - - - - 1-- - - - - - - - - - - - - - - - - - - - 1- - - - - - - - - - - - - - - - - - - - - - - 1---------------------- 1---------------------- 1____ _ _ _ _ _ _ _ _ _ I_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ L_ 1990 1991 1992 1993 1994 1995 1996 1997 NOTE: The results of Fiscal 1993 reflect the termination costs of approximately $25.4 million related to the State's early retirement offer, the costs of which were offset in the following years. 21 0 «ÎCHOOL DISTRICT OF PHILADELPHIA TOTAL OBLIGATIONS AND OTHER FINANCING USES/(SOURCES) BY OBJECT CLASS ALL FUND TYPES FISCAL YEAR 1998/99 GENERAL INTERMEDIATE l-UIVU 758,602 272.121 1,030,723 113,811 40.886 154,697 58,703 14,143 MATERIALS, SUPPLIES, BOOKS, EQUIPMENT & UTILITIES 99,208 2,514 SCHOLARSHIPS, STIPENDS, & OTHER OBLIGATIONS 74,078 SALARY COSTS EMPLOYEE BENEFITS PERSONAL SERVICES TOTAL CONTRACTED SERVICES ÏÎ ALLOCATED COSTS/OTHER ADJ. TOTAL OBLIGATIONS OTHER FINANCING USES(SOURCES GRAND TOTAL NUMBER OF POSITIONS CAPITAL PROJECTS FUND 5,324 1.729 7,053 73,662 142,364 29,052 101,722 16,161 816 81,413 OL3151 1 231.397 169.143 LáQiL^ 30.956 202.310 Í15U26Í SILáSá 18,685.0 3,027.0 FOOD SERVICES CATEG FUNDS * FUND 15,460 109,361 7,366 39,298 22,826 148,659 TOTAL DEBT SERVICE OPERATING BUDGET FUND 872,413 31MQ7 1,185,420 Total Categorical revenues and expenditures are estimated due to the 82.229 (2,756) 79.4Z2 INTERNAL COMMON SERVICES TRUST FUNDS ** FUNDS 370 1,408 TOTAL 1,003,596 361.770 1,365,366 620 395 246,093 21,651 31,478 461 171,473 155,491 1,795 5,094 (359) 1.515.936 15.061 1.450 202.607 Í16.945) imasi 165.578 2.300 .167.878 21,712.0 124.1 3,708.0 1.UOÖ 523 162,903 523 1.946.926 IQSl 60.018 87 &M88 2,264 1,055.0 27.5 (5Q3Ì USá unavailability of information on Federal Grants at this time. other funds, thus Internal Service Fund obligations are duplicated in this statement. Revenues in the Internal Service Fund are generated by obligations in Total Obligations and Other Financing Uses/(Sources) by Fund Fiscal 1998/99 (Amounts in Thousands) Other* $2,284 Food Services Fund $60,526 Categorical Funds $185,662 NJ V/l General Fund $1,400,540 Capital Projects Fund $167,878 Debt Service Fund $79,473 Intermediate Unit $50,984 * Other “ Internal Services Fund and the Common Trust Funds. 2Q 1-946.926 26,626.6 School District of Philadelphia Summary of Financial Forecasts The pages of this section feature summary data with respect to current projections of revenues and obligations and the resultant fund balances through the 2000/01 fiscal year. This material is presented to the Board of Education in conjunction with budget deliberations throughout the year, in recognition of the need to consider the longer range implications that result from adoption of the Operating Budget for the coming year. Such projections also add a longer term financial perspective to current programmatic or budgetary decisions. The time frame of the School District's collective bargaining agreements and other long term programmatic commitments make this especially useful. The Office of Financial Planning and Analysis staff has for several years created comprehensive computer models which are built upon the component segments of the major expenditure items. Similarly, trends are applied by the Subsidies Division to generate revenue estimates consistent with currently published state and local data. Multi-year projections made over the past four years are shown below to add an historic perspective to these latest projections. FUND BALANCE fOOO OMITTED) AS OF: Date of Projection Major Item of Change Feb-94 May-94 Oct-94 Feb-95 May-95 Oct-95 Feb-96 May-96 Oct-96 Mar-97 May-97 Oct-97 Feb-98 6/30/93 6/30/94 (17,253) 0 Budget Reductions / Revenue Adjustments 6/30/95 6/30/96 6/30/97 6/30/98 (23,503) (74,219) (147,548) 6/30/99 6/30/00 6/30/01 - - - 0 0 (22,437) (62,959) (124,725) (204,955) - - Net of Restorations / Revenue Adjustments and Contract Negotiations 13,034 17,464 (11,003) (74,578) (162,777) (264,516) - - Including phase in of Children Achieving initiatives 14,073 20,258 (111,931) (334,056) (656,086) (1,037,349) - - Implementation of Children Achieving initiatives limited to funds available in fiscal year 95/96 14,073 27,313 Children Achieving limited to available funds in the first year - 0 Continued phase in of Children Achieving initiatives including delay of reduced class size timetable (62,194) (146,771) (245,414) 33,595 6,362 (174,334) (472,582) (836,869) - - 37,971 12,005 (148,902) (445,548) (820,647) . . 21,660 0 (250,880) (581,273) (253,498) (449,637) - Budget Reductions / Revenue Adjustments with Continued phase in of Children Achieving initiatives including delay of reduced class size timetable 0 _ Revenue Adjustments and Contract Negotiations - - 34,589 (10,765) (104,428) Budget Reductions / Revenue Adjustments - - 38,941 (14,071) 0 (80,501) (219,868) - 38,941 22,566 0 (133,861) (331,477) . - 32,852 0 (146,610) (365,233) - 33,083 966 (94,407) (278,564) (532,221) Tax Lien Sale / Budget Reductions and Delay of phase in of Children Achieving initiatives including reduced class size timetable Revision of Tax Lien Sale and Other Revenue Adjustments With Governor's Budget, Charter Schools, City Grant and lower projected enrollment - - _ _ 27 SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET REVENUESAND SOURCES FINANCIAL FORECAST PROJECTED 1997/98 PROJECTED 1998/99 OPERATING REVENUES ^ Ï i 2 ■A LOCAL NON TAX REVENUE Interest on Temp. Investments Grant from City of Phiiadelphia Voluntary Contribution Program Annenberg Chailenge Grant Wiliiam Penn Foundation Reimb. from Other Funds Miscelianeous Non Tax TOTAL - LOCAL NON TAX REVENUE STATE REVENUE Gross Basic Education Less; Reimb. of Prior Year’s Intermediate Unit Advances Net Basic Education Debt Service School Health Programs:Nurse Services Health, Medical & Dental Tuition Vocational Education Transportation Alternative Schools Special Education Miscellaneous State Subsidies Transitional Charter School Funding Retirement Social Security TOTAL - STATE REVENUE FEDERAL REVENUE Impacted Area Aid TOTAL - GENERAL FUND PROJECTED 2000/2001 * $ $ GENERAL FUND LOCALTAX REVENUE Real Estate Tax -Current Real Estate Tax -Delinquent General Business Tax Liquor Sales Tax School (Non-Business) incomeTax Business Use and Occupancy Pubiic Utiiity ReaityTax Transfer to Debt Service Fund TOTAL - LOCAL TAX REVENUE PROJECTED 1999/2000 374.405.000 36.200.000 15,000 21.100.000 16.450.000 81.400.000 6,850,000 (36,519,000) 499.901.000 380.862.000 32.550.000 15,000 21.500.000 16.450.000 81.400.000 7.300,000 (79.374.000) 460.703.000 387,677;000 30.175.000 0 21.930.000 16.450.000 81.400.000 7,300,000 (89,312,000) 455,620,000 394.271.000 30.400.000 0 22.369.000 16.450.000 81.400.000 7.300,000 (98.569,000) 453.621.000 12.034.000 0 3.400.000 7.200.000 6.100.000 4.827.000 2.450.000 36.011.000 12.650.000 15,000,000 3.400.000 6.600.000 4.600.000 5.113.000 2.200.000 49.563.000 12.650.000 0 3.400.000 6.600.000 0 5.215.000 2.200.000 30.065.000 12.650.000 0 3.400.000 0 0 5.319.000 2.200.000 23.569.000 606,169,000 626,079,000 638,601,000 651,373,000 (18,605,000) 587,564,000 5,172,000 (20.060.000) 606.019.000 8,133,000 (20,716,000) 617,885,000 4,972,000 (21,096,000) 630,277,000 3,225,000 1.916.000 3.290.000 371.000 6.768.000 15.060.000 800.000 66.119.000 36,000 2.008.000 33.934.000 29.675.000 752,713,000 1.916.000 3.290.000 379.000 6.774.000 16,020,000 800.000 83.438.000 27,000 5.850.000 23.961.000 30.691.000 787,298,000 1.916.000 3.290.000 379.000 6.824.000 16,201,000 800.000 84.272.000 27,000 600,000 26.140.000 33.189.000 796.495.000 1.916.000 3.290.000 379.000 6.874.000 16.383.000 800.000 85.115.000 27,000 600,000 27.274.000 34.350.000 810,510.000 506,000 1,289,131,000 358,000 1,297,922,000 358,000 1,282,538,000 358,000 1.288,058,000 FINANCIAL FORECAST PROJECTED 1997/98 PROJECTED 1998/99 PROJECTED 1999/2000 PROJECTED 2000/2001 $ $ $ $ OPERATING REVENUES INTERMEDIATE UNIT LOCAL NON TAX REVENUE Special Education Tuition Special Education Trans. Interest Act 89 - Non-Pub. School Interest TOTAL - LOCAL NON TAX REVENUE 220,000 193,000 323,000 736,000 231,000 210,000 340,000 781,000 243,000 210,000 340,000 793,000 255,000 210,000 340,000 805,000 STATE REVENUE Management Services Program Special Education Program Special Education Transportation Act 89 - Non-Public School Prog. Retirement Social Security TOTAL - STATE REVENUE TOTAL - INTERMEDIATE UNIT REVENUE 489,000 18,236,000 24,581,000 13,527,000 4,919,000 4,295,000 66,047,000 66,783,000 506,000 2,923,000 25,339,000 13,527,000 3,489,000 4,419,000 50,203,000 50,984,000 506,000 2,923,000 25,839,000 13,527,000 3,649,000 4,641,000 51,085,000 51,878,000 506,000 2,923,000 26,339,000 13,527,000 3,571,000 4,823,000 51,689,000 52,494,000 DEBT SERVICE FUND LOCAL TAX REVENUE Transfer from General Fund 36,519,000 79,374,000 89,312,000 98,569,000 LOCAL NON TAX REVENUE Interest Earnings Other TOTAL - LOCAL NON TAX REVENUE TOTAL - DEBT SERVICE FUND 2,200,000 58,000 2,258,000 38,777,000 1,674,000 0 1,674,000 81,048,000 1,830,000 0 1,830,000 91,142,000 1,907,000 0 1,907,000 100,476,000 1,394,691,000 1,429.954,000 1.425.558.000 1,441.028,000 TRANSFER FROM OTHER FUNDS GENERAL FUND FROM SPECIAL REVENUE FUND DEBT SERVICE FUND FROM CAPITAL PROJECTS DEBT SERVICE FUND FROM ENTERPRISE FUND 1,200,000 2,600,000 87,000 1,200,000 2,300,000 87,000 1,200,000 2,300,000 87,000 1,200,000 2,300,000 87,000 TOTAL OTHER FINANCING SOURCES 3,887,000 3,587,000 3.587.000 3,587,000 1,398.578,000 1,433.541,000 1,429,145,000 1,444.615,000 TOTAL OPERATING REVENUES OTHER FINANCING SOURCES • TOTAL OPERATING REVENUES AND OTHER FINANCING SOURCES * Net of transfers within the Operating Budget between the General Fund, intermediate Unit and the Debt Service Fund. \ saounos U3H10 ONV SanN3A3U ___DNIONVNIdVi ß * *uns.ii SCHOOL DISTRICT OF PHILADELPHIA FINANCIAL FORECAST OPERATING BUDGET OBLIGATIONS AND OTHER FINANCING USES 1997/98 PROJECTED 1998/99 PROJECTED 1999/2000 PROJECTED 2000/2001 PROJECTED 848,325,100 317.682.900 1,166,008,000 872,413,400 313.006.500 1,185,419,900 909,598,800 330.832.500 1,240,431,300 941,889,000 351.395.300 1,293,284,300 Bus Contracts Other Contracted Services Non-Public School Student Services Contracted Services 17,030,800 39,743,400 17,543,200 43,417,900 18,244,900 44,720,400 18,974,700 46,062,000 11,936,700 11,884,400 11,884,400 11,884,400 Supplies, Books & Equipment Student Tokens/Transfers Utilities Scholarships, Grants, Stipends Temporary Borrowing Payments To Other Educational Entities Payments to Charter Schools Allotments to Schools Exceeding Goals Risk Management Reserve for Extraordinary Items Easement of Overcrowding/Cost of New Facilities Lapsed Non Personnel Appropriations Alloc Costs to Other Fds/Other Adjustments Planning & Coordination of Small Learning Communities Debt Service Excluding Issuance Cost & Lease Purchase Issuance Cost Lease Purchase All Other,net 50,603,500 9,026,400 39,953,500 201,900 9,637,400 31,488,000 4,437,300 43,485,500 2,600,000 368,600 1.766.400 52,494,300 9,026,400 40,201,800 181,400 12,643,700 32,312,100 22,881,100 5,525,000 2,400,000 1,000,000 800,000 (5,850,000) (2,481,100) 2,802,800 79,559,800 2,300,000 368,600 1.504.500 54,069,100 9,267,300 41,089,900 181,400 12,643,700 34,735,500 31,482,100 5,525,000 2,400,000 2,030,000 3,824,000 (5,850,000) (2,481,100) 2,914,900 85,208,300 2,300,000 368,600 1.564.700 55,691,200 9,508,200 42,013,500 181,400 12,643,700 37,340,700 37,745,300 7,333,000 2,400,000 3,090,900 3,938,700 (5,850,000) (2,481,100) 3,031,500 97,984,700 2,300,000 368,600 1.627.300 1,422,359,700 1,515,935,800 1,596,554,400 1,679,073,000 0 17,922,100 503.200 0 18,145,300 503.200 0 19,408,400 503.200 0 20,648,800 503.200 18.425.300 18.648.500 19.911.600 21.152.000 1,d/in7B5.QQQ 1.534.584.300 1.616.466.000 1.700.225.000 OBLIGATIONS Salary Cost Employe Benefits Total Personal Services LO to 2,400,000 (5,850,000) (2,477,700) TOTAL OBLIGATIONS OTHER FINANCING USES Subsidy to Food Service Local Share of Categorical Programs Professional Growth Trust TOTAL OTHER FINANCING USES TOTAL OBLIGATIONS/OTHER FIN USES K) td w c D. 5G* ? (TO ft o a ft cr (Zl & o. ft £23 ft O IjJ O c s CA o o cn3 ft 3 S' g" O s « g ^a _ ft ft n o I I c ft ft O'U Zo no o o 55. 3 ^ S2. ^ t/5 s ?? &3 2 o’ S' g C/3 o s Í o. £• 93 ft ft s it 3 & ft 0 1 i C/3 ? a o en ft P- t" ■ t3 2 p. H-* D Ci ft en 3 Oí i 3 3 99 !'§■ 52. 2 o t« w K i W »2 3 ^ ¡•'S I 3 W2 ^g s O. ft3 OQ ft r- o It E.V giIft i S' o 9 a Hift ë po. 'S ^ âÇ ë.ë§ > tö 2 ft r> -i 'S oft 3 P Ci 2 2. p < ft ^ P. V ^ a p 3 o 3 o o’ I p. 3 2 o ^ 2 o-P-o 2 3 Ö3® < c 2 D. Vi 3 S CTP ^ g» ss Ul I TI e a 9 CA 3 ft 82 3 O 3 < ft a o rt i’g era L3 U5 f* 53 ^ I cn 3 OQ 3 ö ^ Bl K) P. O' ft \o vo « 2 a o ft 3 pj cn ,P- V3 3 3 Ci Crq ft 52. ft o. O 3^ ft 2 rt 5 B’ .tB O ft o' 2 (/) 3 IH —< ^ ft Ö § ft . S3 £3 3 O O tr ë ft 3 S* ft i-l H fra 2 VO VO VO 9 8“ S’ §. C/3 ft £0 ft o 3 O 3 g ft C« oo lyi 8 en *o 2 S' ftp. o ET < ET ^ ft ET 2- 2 fgo ft 9 CL S’ ft S’ P. ë. o I n o i-b S 2 ft a b: 3 3 HB^ ft cn 3 8 ft I8 ft p. 2 2 K-* K) Ov Ul § p. 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H ë ta 3 en 1 ft O g & íii9 to Ul g s 2 51 o 2 3 ft tn en H ë e» OET 3 ft S en Z O' ft ft O O p m « 3 en'*3 en 3 O 8 ft 'S' vo p. 3 S' p to vo saounos ononvnu uaïuo qnv sanNaAau H o rs es H M 2 C H e/3 H t»o H es Oh •*12 NN n rg n H-l ^ I ,Pa Ul h::^ H h* -<5 K' Vi O 2 s vo p. 3 ft VS ^ p ti S'! 2 fs 00 H 0,3 “ H"3 KO ^I o 93 B2 2 Vi 2-Ba 3 s***“ pK © > r o Tl TI 9 9 a SO S.s v> 2 55' ^ o o dÉM ^2 2 2 o; “f!“ 9 fe H 1 VO VO NJ Ît Q» 3 ë &0 og •^(8 ^2 p ft H P fe 8 B’ 2 oo o H 8* 9 Ci U) W >o 3 M> Ht* VI Ci NJ § O P O 2 i 3ft e O o ASSUMPTIONS EMPLOYED IN DEVELOPING THE FINANCIAL FORECAST FOR FISCAL YEAR 1997/98 THROUGH 2000/01 ASSUMPTIONS EMPLOYED IN DEVELOPING THE FINANCIAL FORECAST FOR FISCAL YEARS 1996/97 THROUGH 2000/01 General Fund - State OBLIGATIONS: (continued) 5. Transportation Subsidy includes the School District’s participation in the subsidized student transportation program. 1• Salary increa$g$ in all current collective bargaining agreements, have been projected as have contractual increases in Health and Welfare Funds. 6. Special Education revenue projections are consistent with factors in the Governor’s Proposed Budget fôr Fiscal 1999 reflecting a 1% increase thereafter. 2- Enrollment change has been factored into this forecast and has been applied to classroom teachers. With respect to increasing enrollment, an average starting salary has been assumed. 7. Transitional Charter School Funding for new Charters is only provided in Fiscal 1998 and 1999. Nonpublic Student Transfer Funding will continue which is consistent with the Governor’s Five Year Plan. 3. Substantial levels of salary savings, primarily attributable to turnover and delayed hiring, have been factored into the anticipated levels of salaries and benefits. 4. A provision for the costs associated with the opening of two new middle schools has been included in FY 1999/00. This is partially offset by a reduction in the need for leased facilities. 8. Social Security and Retirement Revenues are projected to reflect the State portion of FICA tax payments and retirement contributions made by the School District. This is consistent with the Governor’s Proposed Budget. 9. All other subsidies are projected to vary only slightly over the course of this projection. S< ? 5. ftiflation rates consistent with past experience and current forecasts have been factored into the following items; General Fund - Federal Medical Insurance: Student Tokens: Contracted Svcs.-Buses: Other: Utilities: Books/Supplies: 1. No changes are projected after Fiscal 1999. Intermediate Unit 2. Interest Earnings are estimated at $550 thousand in Fiscal 1999 with ensuing years reflecting no growth. 6- Services to Non Public School Students remains equal to corresponding revenue. 7. Savings of $5.85 million derived from lapsed non-personnel appropriations is projected to occur in each year reflecting experience which shows actual expenditures are frequently less than budgeted levels. As with salary savings, the precise distribution can not be predetermined or forecast, thus the logic of displaying it as an undistributed credit. 8- Local Share of Categorically-Funded Programs expands over the course of the forecast period consistent with stated trends including the impact of salary increases on the total salary base of those Categorically funded programs and inflation on benefits. Salary savings is anticipated to impact within these programs consistent with the School District as a whole. 3. Management Services projection of no growth after Fiscal 1999 is consistent with the Governor’s Five Year Plan. 4. Special Education Program is projected with no growth in Core Funding after Fiscal 1998. 5. Special Education Transportation increases are consistent with expenditure estimates. Allocated Costs Attributable to Other Funds and Other Adjustments is projected to remain constant. 6. Act 89 Non-Public School Program has no growth projected after Fiscal 1999. 7. Social Security and Retirement Revenues are projected to reflect the State portion of FICA tax payments and retirement contributions made by the Intermediate Unit. 10. Tuition rates for Payments to Other Educational Entities have been assumed to increase at the rate of 7.5% reflecting a general inflationary trend experienced by school districts and private schools across the State. 11. After a one time savings in Fiscal 1998, costs associated with Temporary Borrowinp are assumed to return to the previously projected level in Fiscal Years 1999 to 2001. 12. Funding for Debt Service related to the Capital Program has been displayed, including new bond issues in Fiscal Years 1998,1999,2000 and 2001. Debt Services Fund 1. Transfer from General Fund reflects changing debt service costs. 2. Interest Earnings projected on cash balances in Sinking Fund. 34 35 EXPENDITURES AND OTHER FINANCING USES 1. Special Education tuition is projected at $231 thousand in Fiscal 1999 with 5% growth thereafter. 10% $.05/year beginning in FY 99 4% year 3% year 4% year except electricity 3% year ENROLLMENT PROJECTION - FEBRUARY, 1998 PROJECTED ASSUMPTIONS EMPLOYED IN DEVELOPING THE FINANCIAL FORECAST FOR FISCAL YEARS 1996/97 THROUGH 2000/01 NOV 95 OBLIGATIONS; (Cont d) 13. Risk Management, which includes funds for losses, judgements, and refunds has been assumed to remain constant through Fiscal 2001. 14. The Reserve for Extraordinary Items has been increased to reflect a 3% annual rate of growth with an additional $1 million added each year, a pattern consistent with recent years. 15. The subsidy on student tokens sold to children who are ineligible for free tokens will remain constant. This subsidy is currently 25 cents per token. 16. Provision for four charter schools in Fiscal 1998 and an additional eleven charters in Fiscal 1999 is included in this projection. Subsequent years include the projected enrollment increases of those fifteen charters. Births five years prior Kgn % of Births 1st Grade % of Births K 1 2 3 4 5 6 7 8 9 10 11 12 SUBTOTAL UNGRADED SPECIAL EDUCATION * SCHOOL DISTRICT TOTAL NOV 96 NOV 97 98/99 99/00 00/01 29,500 53.95% 63.91% 15,915 18,533 18,103 16,814 16,192 14,439 13,952 13,863 13,663 21,487 14,369 11,323 8,634 197,287 29,067 57.51% 64.75% 16,715 19,100 16,838 17,034 16,059 15,495 14,189 13,938 13,413 21,490 15,079 11,582 9,006 199,938 27,778 60.18% 65.17% 16,718 18,944 17,160 15,913 16,220 15,262 15,065 13,856 13,114 21,065 14,928 11,370 9,263 198,880 26,680 60.50% 65.47% 16,141 17,966 16,743 15,948 15,071 15,359 14,796 14,724 13,249 20,695 14,410 11,537 8,975 195,614 25,946 60.50% 65.47% 15,697 17,468 16,113 15,713 15,176 14,339 14,970 14,560 14,059 20,851 14,353 11,199 9,170 193,668 23,932 60.50% 65.47% 14,479 16,988 15,599 15,107 14,933 14,410 13,939 14,661 13,842 22,130 14,403 11,021 8,900 190,412 1,191 12,574 1,031 12,496 967 13,206 967 12,980 967 12,789 211,052 967 12,718 213,465 213,053 209,561 207,424 204,097 800 3,885 5,215 6,100 213,853 213,446 212,639 210,197 : ,J3f CHARTERS ** COMBINED ENROLLMENT kiíph 'lí<íb ■ ... sudD:- I-, * Self contained classes only i yy f'f- .'Sii'Í! :■'líay'< . 'jrf-f'.y-' Includes only planned enrollments of currently approved charters. Vrf 36 37 SCHOOL DiSTRiCT OF PHILADELPHiA OPERATING BUDGET REVENUES AND SOURCES SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET REVENUES AND SOURCES ACTUAL 1000/97 ADOPTED 1007/98 5/30/07 $ $ ADJUSTMENTS ESTIMATED 1007/08 INCREASE (DECREASE) PROJECTED 1998/90 $ $ $ S STATE REVENUE Gross Basie Education Lass; Raimb. of Prior Year's Intermediate Unit Advances Net Basie Education Debt Service School Health Programs:Nurse Services Medical & Dental Tuition Vocational Education Transportation Altemative Schools Demonstration Projects Special Education Miscellaneous Stats Subsidies Transitional Charter School Funding Anticipated Addftional CommonweaHh Funding Retirement Sociai Security TOTAL - STATE REVENUE FEDERAL REVENUE impacted Area Aid TOTAL - GENERAL FUND ADJUSTMENTS ESTIMATED 1007/08 INCREASE (DECREASE) PROJECTED 1008/00 $ $ $ $ $ $ 200,380 157,772 203,521 660,673 358,000 166,000 306,000 830,000 (138,000) 27,000 17,000 (04,000) 220,000 103,000 323,000 736,000 488,893 18,132,065 22,701,063 13,258,473 5,008,185 4.587,254 65,165.033 480,000 18,100,000 22,076,000 13,527,000 5,080,000 4,436,000 64,608,000 0 46,000 1,605,000 0 (161,000) (141,000) 1.340,000 480,000 18,236,000 24,581,000 13,527,000 4,010,000 4,205,000 60,047,000 17,000 (15,313,000) 758,000 0 (1.430,000) 124,000 (15,844,000) 506,000 2,023,000 25,330,000 13,527,000 3,489,000 4,410,000 50,203,000 05,826,606 65,528,000 1,255,000 60,783,000 (15,799,000) 50,084,000 70,324,672 33,488,000 3,031,000 36,510,000 42,855,000 70,374,000 1.702,012 87,222 1,880,134 2,400,000 0 2,400,000 TOTAL - DEBT SERVICE FUND 72,204,806 35,888,000 TOTAL OPERATING REVENUES 1.462.007.806 1.402.841.000 52,220,000 0 3,542.480 2,474,520 115,622 INTERMEDIATE UNIT GENERAL FUND LOCAL NON TAX REVENUE interest on Tamp, investments Grant from City of Phiiadaiphia Voiuntary Corttribution Program Annanbarg Challanga Grant William Penn Foundation Raimb. from Other Funds Miscellaneous Non Tax TOTAL - LOCAL NON TAX REVENUE ADOPTED 1007/08 5/30/07 OPERATING REVENUES OPERATING REVENUES_ _ _ _ _ _ _ _ _ _ _ _ _ LOCAL TAX REVENUE Raal Ettaii Tax -Currant Raal Eatala Tax -Dalinquant Ganaral Businasa Tax Liquor SalaaTax School (Non-BusinoM) Income Tax Businaw Usa and Occupancy Public UtMily RaaKy Tax Sala of Tax Lians PaymanU in Liau of Taxas Transfer to Debt Service Fund TOTAL - LOCAL TAX REVENUE ACTUAL 1006/07 380.830,080 51.001.731 44,855 20,715,803 18,427,302 81,383,828 8,082,800 41,518,750 4,018 (70,324,872) 517,173,574 372.581,000 23,836,000 15,000 21,000,000 15,850,000 83,000,000 6,700,000 0 0 (33,488,000) 489,534,000 1,844,000 12,304,000 0 100,000 800,000 (1,800,000) 90,000 0 0 (3,031,000) 10,367,000 374,405,000 30,200,000 15,000 21,100,000 10,450,000 81,400,000 6,850,000 0 0 (30,510,000) 400,001.000 8,457,000 (3,050,000) 0 400,000 0 0 450,000 0 0 (42,855,000) (39,108,000) 380,882,000 32,550,000 15,000 21,500,000 16,450,000 81,400,000 7,300,000 0 0 (79,374.000) 460,703,000 10,900,652 15,000,000 3,586,448 0,600,345 2,850,653 4,507,038 2.345,130 48,890,175 10,885,000 0 0 13,000,000 6,100,000 4,024,000 2,200,000 37,709,000 1,149,000 0 3,400,000 (6,400,000) 0 (07,000) 250,000 (1.608,000) 12,034,000 0 3,400,000 7,200,000 6,100,000 4,827,000 2,450,000 36,011,000 616,000 15,000,000 0 (600,000) (1,500,000) 286,000 (250,000) 13,552,000 12,650,000 15,000,000 3,400,000 6,600,000 4,600,000 5,113,000 2,200,000 49,563,000 504,351,751 606,200,000 (17,473,542) 576,878,200 2,000,650 (18,631,000) 587,578,000 7,228,000 1,904,763 3,377,720 521,738 5,548,460 14,781,979 828,000 15,360,000 63,600,287 26,415 0 0 41,161,662 30,688,375 757,506,258 1,014,000 3,393,000 535,000 5,633,000 14,879,000 800,000 0 66,258,000 37,000 0 21,800,000 33,001,000 29,041.000 773,807,000 316,477 285,000 1.323,076,484 1,301,425,000 606,160,000 19,010,000 626,070,000 26,000 (14,000) (2,056,000) (18,605,000) 587,564,000 5,172,000 (1,455,000) 18,455,000 2,061.000 (20,000,000) 006,019,000 8,133,000 2,000 (103,000) (164,000) 1,135,000 181,000 0 0 (130,000) (1,000) 2,008,000 (21,800,000) 33,000 (266,000) (21,184,000) 1,016,000 3,200,000 371,000 6.768,000 15,060,000 800,000 0 66,110,000 36,000 2,008,000 0 33,034,000 20,675,000 752,713,000 0 0 8,000 6,000 060,000 0 0 17,310,000 (0,000) 3.842,000 0 (9,973,000) 1,016,000 34,585,000 1,016,000 3,200,000 370,000 6,774,000 16,020,000 800,000 0 83,438,000 27,000 5,850,000 0 23,061.000 30,601,000 787,208,000 506,000 (148,000) 358,000 (40,000) 221,000 (12,204,000) 1,289,131,000 8,701,000 1,207,022,000 LOCAL NON TAX REVENUE Special Education Tuition Special Education Trans. Interest Act 80 - Non-Pub. School Interest TOTAL - LOCAL NON TAX REVENUE STATE REVENUE Management Services Program Special Education Program Special Education Transportation Act 80 - Non-Public School Prog. Retirement Social Security TOTAL - STATE REVENUE TOTAL - INTERMEDIATE UNIT REVENUE 231,000 210,000 340,000 781.000 DEBT SERVICE FUND LOCAL TAX REVENUE Transfer from General Fund LOCAL NON TAX REVENUE Interest Earnings Other TOTAL - LOCAL NON TAX REVENUE (200,000) 58,000 (142,000) 2,200,000 58,000 2,258,000 (526,000) (58.000) (584,000) 1,074,000 0 1,674,000 38,777,000 42,271,000 81.048,000 1.304.601.000 35.263.000 1.420.054.000 0 0 0 0 1,200.000 2,300,000 0 0 300,000 87,000 1,200,000 2,600,000 87,000 0 (300,000) 0 1,200,000 2,300,000 87,000 58.352.634 3.500.000 387.000 3.887.000 (300.000) 3.587.000 1.520.360.530 1.406.341.000 1.308.578.000 34.063.000 1.433.541.000 2,880,000 (8.150.000) OTHER FINANCING SOURCES * PROCEEDS FROM RESTRUCTURING DEBT TRANSFER FROM OTHER FUNDS GENERAL FUND FROM SPECIAL REVENUE FUND DEBT SERVICE FUND FROM CAPITAL PROJECTS DEBT SERVICE FUND FROM ENTERPRISE FUND TOTAL OTHER FINANCING SOURCES TOTAL OPERATING REVENUES AND OTHER FINANCING SOURCES * Nat of transfers within the Operating Budget between the Gerwral Fund, Intermediate Unit and the Debt Service Fund. 40 11,000 17,000 17,000 45,000 41 (7.763.000) School District of Philadelphia Revenue per Student Fiscal 1992 Through 1999 OPERATING REVENUE SOURCE COMPARISON HISTORICAL TRENDS $ IN MILLIONS 900 Local Tax State - Net Basic Education 89 / Revenue per Student Adjusted for Inflation 90 91 ■I STATE 92 93 94 95 FISCAL YEAR LOCAL 96 OTHER 97 98 99 BOND PROCEEDS TOTAL REVENUE APPEARS AT TOP OF EACH COLUMN Percent PERCENTAGE OF FUNDING PERCENTAGE 70.00 60.00 58.54 58 42 ®®-?à57£6^5^g7^5©Æ4^7:15_57^^^ 50.00 42.70 42.01 42.77 41.76 41.58 oo ísr 42.02 41.15 40.15_,-H---------1—-—•----- -H---------- 1-----39.bD_.-H------- 41. — 40.00 30.00 20.00 —Local Tax State - Net Basic Education .......................................................... 4.62 10.00 3.86 >8 * Adjusted for net effect of Tax Lien Sale and Revenue Reserve 89 The two major revenue sources for the children of Philadelphia's public schools have been local tax revenue and the state basic education subsidy. On a per student basis, the state subsidy has held steady while the local revenue has declined. When adjusted for inflation (as measured by the All urban wage earners - Philadelphia CPI - 1982/84 base) both major sources of revenue have failed to keep pace. The spike in 1996/97 represents the sale of tax liens of $41.5 million. 42 90 91 92 93 94 95 FISCAL YEAR ENDING STATE —LOCAL 43 96 OTHER 97 98 99 SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET COMPARATIVE STATEMENT OF EXPENDITURES AND POSITIONS 1997/98 Estimated Positions ______ $ Early Childhood Education Elementaiy Education Middle School Education Senior High School Education Area Vocational Technical Education Special Education (Non-l.U.) School Support Services Charter Schools Cluster Support Services Adult Education Operating Budget Total Obligations $ In Millions $1,800 $1,600 $1,400 26.0 6,940.8 2,347.7 2,915.8 718.0 343.6 54.7 46.0 171.0 1.0 1,477,400 388,606,000 138,872,400 198,370,900 52,351,900 19,894,000 21,595,200 24,619,400 23,912,500 1,244,200 (125.4) 26.0 (29.0) (3.0) (2.0) (50.0) 46.0 (5.3) 20,200 5.383.600 4,831,500 2.911.600 674,100 185,500 (1,263,200) 20,172,100 (3,204,300) (10,400) 13,707.3 841,243,200 13,564.6 870,943,900 (142.7) 29,700,700 41.0 326.0 3,871,600 19,170,200 41.0 326.0 4,003,200 19,607,900 131,600 437,700 367.0 23,041,800 367.0 23,611,100 569,300 803.0 2,836.3 37,335,200 120,869,600 803.0 2,844.3 37,956,700 124,361,700 369.5 18.3 57.0 30.0 65.9 26.0 36.0 103.0 42,124,400 17,355,400 7,028,000 5,732,900 2,857,200 7,284,100 2,808,300 4,416,100 7,009,600 370.5 18.3 57.0 36.0 67.9 26.0 41.0 111.0 42,416,100 18,662,600 8,030,900 5,972,900 3,448,000 9,627,600 2,877,500 8,135,300 7,879,000 97.1 42.0 6,704,700 2.560,300 97.1 42.0 7,008,600 2,745,200 303.900 184.900 Total Business & Financial Services 139.1 9,265,000 139.1 9,753,800 488,800 Information Technology Municipal Services Temporary Borrowing Risk Management Payments Due to Other Educ'l Entities Undistributed Extraordinary Items Allocated Costs Attributable to I.U. Alloc. Costs Attrib. to Other Fds/Oth Adj 131.0 94.0 12,417,000 3,850,800 10,055,400 3,474,200 31,488,000 (1.750.000) (9,750,300) (2.200.000) 139.0 94.0 14,076,600 3,923,900 13,201,000 3,495,900 32,312,100 2,678,100 (9,767,300) (2,200,000) Total School Areas $1,000 Family Resource Network Health Services Total Family Resource Network $600 Transportation Facilities Management and Services $400 $200 j 176.3 1.0 1,457,200 383,222,400 134,040,900 195,459,300 51,677,800 19,708,500 22,858,400 4,447,300 27,116,800 1,254,600 $1,200 $800 1992 1993* 1994 1995 1996* 1997* 1998 1999 Fiscal Year . Defeasement coats and debt restructuring are included in FY 93 of $210.2, FY 96 of $66.7 and FY 97 of $61.0 million. Expenditures dramaticallyincreaaed in FY 96 the change in the accounting for the PA shareof the PSERS contribution which is totally offset by an increase in revenue. Utilities Security Operations Building Support Services Executive and Board Management Office of the Chief of Staff Leadership and Learning Standards and Equity Accountability and Assessment Human Resources Management Financial Services Materials Management School District of Philadelphia 1998/99 Operating Budget Obligations by Class Salary and Benefits 77.25% 26.0 7,066.2 2,321.7 2,944.8 721.0 345.6 104.7 TOTAL GENERAL FUND 6.0 1.0 6.0 2.0 5.0 8.0 8.0 621,500 3,492,100 291,700 1.307.200 1,002,900 240,000 590,800 2,343,500 69,200 3.719.200 869,400 1.659.600 73,100 3.145.600 21,700 824,100 4,428,100 (17,000) 1,175,955,900 18,684.7 1,231,397,400 (104.7) 55,441,500 INTERMEDIATE UNIT Special Education (Intermediate Unit) Services to Non-Public School Students Allocated Costs Attributable to I.U. 3,011.0 25.9 151,731,700 13,693,700 34,524,300 3,001.0 25.9 153,296,900 13,696,800 35,316,300 (10.0) 1,565,200 3,100 792,000 TOTAL INTERMEDIATE LTVIT 3,036.9 199,949,700 3,026.9 202,310,000 (10.0) 2360,300 TOTAL OPERATING BUDGET EXPENDITURES 82,228,400 46,454,100 21,826.3 1,422359,700 21,711.6 1,515,935,800 35,774300 L114.7) 93,576,100 OTHER FINANCING USES Local Share of Categorical Programs Subsidy to Food Services Fund Professional Growth Trust Funds 17,922,100 0 503,200 18,145,300 0 503,200 223,200 TOTAL OTHER FINANCING USES 18,425,300 18,648,500 223300 GRAND TOTAL - OPERATING BUDGET 21,826.3 1,440.785,000 69 68 6.0 8.0 18,789.4 Debt Service Fund - Total Debt Service / Int. Temp. Borrowing 6.22% Supplies, Books & Equipment 4.01% Contracted Services Other 4.57% 5.19% 1998/99 Staff Request Positions ______ $ Comparison of Request to Estimated Increase (Decrease) Positions ______ $ 21.711.6 1.534.584.300 (114.7) 93.799300 so 1> £3 zo -- ___ PART B. P - PART C. SUPPLEMENTARY DATA' reconciliation detail o o o cs o O O o o o o »rT 00** t^* o p VO oo“ - os so »0 Os so so o rso es so SO es P 5M oP s p CA H 0< cn < K O Cb O “è ;= fiu n o o O O o o o o co o p «o o rW 00 es Os «o rf es «ri ÍS so o O *o O o o o o (N «o fO 00 o »0 ri Os r^ es so o o r** o\ 00 1-H O o o 00 r> D O O O r> O O O r> O Os 00 es o Os es so 00 00 rs. r*. Os en r> d Ov es o OS fo” fO O o so o” es 1-H ^H poo Ö ^ P»4 r- '«t SO Os so es so so Ov es SO Os m O Pu Tf O so *-H en so” oo Tjes en so « VO Tt 00 U O ^X>^Nf:jN ^ J y < -< ft¡ s ntü < ®á J ou ^ U o2 S oí u S u s“s H [jj H oSO (0 Ç0 !c *- c a ® o !c Itl ™ o ■o T3 c (0 3 i5 0Û c Û-5 o 0> O) 3 = m 3 if TJ ^ Û- » ^ 1- 0> -P 0- 0> >. •s «■“ ®E» +- s -o .2 w i c 3 i=iu¿ •l§ U- «ooíZ o O) o GO o <3) (0 o 0> O) to sz D o o *0 o o> P £ o> W ü -J co ^ r' o SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES PROFESSIONAL DEVELOPMENT TRAINING NOTES 1996/97 ACTUAL 1997/98 ESTIMATED SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES STUDENT SUPPORT SERVICES NOTES 1996/97 ACTUAL - 1997/98 ESTIMAED 1998/99 REQUEST OF EXPENDITURE CLASS OF EXPENDITURE PERSONAL SERVICES PERSONAL SERVICES FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS DIRECTORS ASST DIRECT ASSTS PROG MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS DEPT MGRS COORD COUNSELORS LIBRARIANS THERAPISTS NON-TEACHING PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM INSTR ASSTS CLASSROOM INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE DISTR SECURITY BUS DRIVERS ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET OTHER IBUTION POS. 42.0 1.0 POS. 58.0 1.0 0.8 5 2,963,600 20,000 POS. 58.0 0.4 3,083,600 5 ,600 COST OF FULL-TIME POSITIONS Per Diem Substitute Service Overtime Summer Programs Split Shi? Reimbursement Extra Curricular/Shift Differential Noon Time Aides Less: Insurance Recoveries Turnover, Delayed Hiring 43.0 1,825,441 1 1,993 3,083 401,344 2,252,953 59.8 2,994,000 100,100 16,000 580,300 3,231,400 (53,100) 9,300 58.4 3,089,200 1 87,500 1,000 468,100 3,647,100 (9,900) . SALARY COSTS: SUBTOTAL EMPLOYEE BENEFITS 4,494,814 1,247,125 6,878,000 1,904,500 7,283,000 1 ,842,900 PERSONAL SERVICES TOTAL CONTRACTED SERVICES MATERIALS AND SUPPLIES AIDS EQUIPMENT SCHOLARSHIPS, STIPENDS DEBT SERVICE DEFEASEMENT OTHER LOCAL SHARE OF CATEG. PROG. 43.0 5,741,939 1,160,998 199,910 360,647 43,650 6,300 59.8 8,782,500 1 ,425,500 447,900 299,000 137,400 12,200 58.4 9,125,900 1,197,200 353,200 1 292,700 82,100 1 2,200 FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS DIRECTORS ASST DIRECT ASSTS PROG MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS DEPT MGRS COORD COUNSELORS LIBRARIANS THERAPISTS NON-TEACHING PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM INSTR ASSTS CLASSROOM INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE DISTRIBUTION SECURITY BUS DRIVERS ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET OTHER POS. 15.0 16.0 386.0 69.0 30.0 86.0 2.0 3.0 29.0 2.0 1,400.0 303.0 3 P05. 15.0 16.0 391.2 69.0 26.0 2.0 45.3 3.0 29.0 2.0 1,327.0 288.0 3 538,700 654,200 20,550,200 4,217,800 I 1,843,300 . 5,600 419,700 1 1 1,300 988,400 64,000 20,692,900 1 3,627. 100 P08. 15.0 16.0 391.2 69.0 25.0 2.0 44.4 3.0 29.0 2.0 1,277.0 288.0 3 557,200 670,700 . 21,061 ,200 4,3 1 5,800 1,826,300 5,700 408,000 1 16,600 1 ,016,600 65,500 20,547,500 14,071,700 COST OF FULL-TIME POSITIONS .Per Diem Substitute Service Overtime Summer Programs Split Shi? Reimbursement IExtra Curricular/Shi? Differential 3Noon Time Aides . Insurance Recoveries Turnover, Delayed Him 2,341.0 61,371,986 258,948 2,897,647 107,919 305,778 2,213.5 63,713,200 420,400 2,835,200 247,000 273,500 634,000 (1,1 10,1001 (740.7001 2,161.6 64,662,800 415,000 2,874,400 109,600 273,500 389,500 (1,136,800) (562,600) SALARY COSTS: SUBTOTAL GRAND TOTAL 43.0 7,513,444 59.8 11,104,500 1 1,06me EMPLOYEE BENEFITS 64,942,278 27,228,922 66,272,500 26,798,500 67,025,400 26, 182,100 PERSONAL SERVICES TOTAL SERVICES TERIALS AND SUPPLIES AIDS LOCAL SHARE OF CATEG. PROG. 2,341.0 92,171,200 16,901,441 10,755,452 73,515 261,474 I 25,978 3,266,881 672,716 2,213.5 93,071,000 19,324,900 1 1,1 1 1,800 90,700 1 13,600 74,800 2,324,600 724,500 2,161.6 93,207,500 1 9,599,100 1 1 ,103,600 52,900 89,400 52,200 2,239,700 775,200 GRAND TOTAL 2,341.0 124,128,657 2,213.5 126,835,900 1 $161.6 127,119,600 73 SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES BASIC BUILDING SERVICES CLASS OF EXPENDITURE NOTES 1996/97 ACTUAL 1998/99 REQUEST PERSONAL SERVICES FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS DIRECTORS ASST DIRECT ASSTS PROG MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS DEPT MGRS COORD COUNSELORS LIBRARIANS THERAPISTS NON-TEACHING PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM IN STR ASSTS CLASSROOM INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE DISTRIBUTION SECURITY BUS DRIVERS ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET OTHER P08. 1.0 12.0 0.5 441.0 2,191.0 18.0 313.0 1997/98 ESTIMATED 1 I POSI 12.0 451.0 2,264.0 18.0 326.5 3 P08. 528,300 12.0 15,280,700 451.0 49,235,500 2,272.0 574,000 I 18.0 8,678,400 326.5 1 3 541.300 15,735,700 50,936,600 588,500 9,139,000 242,100 1 COST OF ULL-TIME POSITIONS Per Diem Substitute Service Overtime Summer Programs Split Shi? Reimbursement Extra Curricular/Shit} Differential Noon Time Aides Less: insurance Recoveries Turnover, Delayed Hiring 2,976.5 63,777,850 2,726,016 7,034,75 5 94,030 34,489 454,587 3,071.5 74,296,900 1 ,805,700 6,890,700 96,400 192,600 531,000 3,079.5 (1,418,000) (1,778,100) 77,1 83,200 1 ,848,000 7,097,900 99,300 197,000 536,600 (1 ,490,400) (964,900) 1 SALARY COSTS: SUBTOTAL EMPLOYEE BENEFITS 74,121,727 29,878,677 80,617,200 33,227,400 84,506,700 33,402,100 PERSONAL SERVICES TOTAL CONTRACT ED SERVICES MATERIALS AND SUPPLIES AIDS EQUIPMENT SCHOLARSHIPS, STIPENDS DEBT SERVICE DEFEASEMENT LOCAL SHARE OF CATEG. PROG. I OTHER 2,976.5 104,000,404 14,873,161 45,596,964 35,650 701,1 18 1 1,025 753,635 3.0715 1 13,844,600 15,258,100 47,454,900 3,079.5 1,193,000 14,000 1,186,900 1 17,908,800 16,626,700 48,048,700 1,140,100 14,300 1,195,800 CLUSTER SUPPORT CLASS OF EXPENDITURE NOTES SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES 1996/97 ACTUAL 1997/98 ESTIMATED 1998/99 REQUEST 1 PERSONAL SERVICES FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS DIRECTORS ASST DIRECT ASSTS PROG MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS DEPT MGRS COORD COUNSELORS LIBRARIANS THERAPISTS PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM INSTR ASSTS PIT CLASSROOM INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE DISTRIBUTION SECURITY BUS DRIVERS ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET 0 I HER POS. 22.0 23.0 35.0 1.0 22.0 1 .0 3.0 POS. 22.0 24.0 51.0 1.0 1.0 23.3 2.3 2.0 5 1,929,400 1,730,500 3,492,100 53,300 27,600 816,900 75,500 68,400 POS. 22.0 24.0 51.0 1.0 1.0 23.3 1.9 2.4 3 2,037,300 1 ,776,400 3,599,600 54,600 31,100 840,200 63,700 82,200 COST OF FULL-TIME POSITIONS Per Diem Substitute Service Overtim' Summer Programs Split Shift Reimbursement Extra Curricular/Shit! Differential Noon Time Aides Less: Insurance Recoveries Turnover, Delayed HirinL 107.0 6,922,406 16,721 32,034 43,671 180,865 126.6 8,193,700 72,100 26,000 80,200 376,600 (34,200) (234,500) 126.6 8,485,100 71,500 43,200 132,000 292,400 (36,000) (10,700) SALARY COSTS: SUBTOTAL EMPLOYEE BENEFITS 7,195,697 2,316,228 8,479,900 2,67 1 ,700 8,977,500 2,639,800 GRAND TOTAL 2,976.5 163.171.9571 74 3,071 .5 178,951 ,5001 3,079.5 PERSONAL SERVICES TOTAL CONTRACTED SERVICES MATERIALS AND SUPPLIES AIDS EQUIPMENT SCHOLARSHIPS, STIPENDS DEBT SERVICE DEFEASEMENT LOCAL SHARE OF CATEG. PROG OTHER 107.0 9,51 1,925 825,328 424,480 175,994 337,366 2,670 1 3,705 126.6 1 1,15 1,600 904,200 288,300 166,800 143,800 8,000 126.6 1 1,617,300 843,900 237,600 148,800 151,800 9,000 (292,000) 107.0 11,291,468 126.6 12,662,700 126.6 12,716,400 184,934.400j GRAND TOTAL 75 r SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES ADMINISTRATIVE SUPPORT CLASS OF EXPENDITURE PERSONAL SERVICES FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS DIRECTORS ASST DIRECTORS/ADMIN ASSTS PROG & MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS/ASST PRINCIPALS DEPT HDS/PRG MGRS & COORD COUNSELORS / LIBRARIANS PSYCHOLOGISTS / THERAPISTS NON-TEACHING PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM & INSTR ASSTS P/T CLASSROOM & INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE / DISTRIBUTION SECURITY BUS DRIVERS / ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET OTHER COST OF FULL-TIME POSITIONS Per Diem Substitute Service Overtime Summer Programs Split Shift Reimbursement Extra Curricular/Shift Differential Noon Time Aides Less: Insurance Recoveries Turnover, Delayed Hiring SALARY COSTS: SUBTOTAL EMPLOYEE BENEFITS PERSONAL SERVICES TOTAL CONTRACTED SERVICES MATERIALS AND SUPPLIES BOOKS/INSTRUCTIONAL AIDS EQUIPMENT SCHOLARSHIPS, STIPENDS DEBT SERVICE DEFEASEMENT LOCAL SHARE OF CATEG. PROG. OTHER GRAND TOTAL NOTES A B B C D E F G H I J K L M N O P P Q R S T U V W X Y Z 1996/97 ACTUAL 1997/98 ESTIMATED 1 1998/99 REQUEST POS. 24.3 $ 2,371,600 POS. 24.3 $ 2,492,900 43.6 46.0 50.5 88.0 165.5 69.0 46.4 48.1 43.5 87.0 169.6 71.0 3,596,700 3,381,500 2,822,100 5,381,200 7,448,200 3,414,600 44.4 50.1 46.5 89.0 185.6 71.0 3,543,400 3,631,300 3,087,100 5,692,100 8,282,400 3,526,700 3.0 2.0 3.1 2.0 166,200 117,000 3.1 5.0 170,200 329,500 35.5 34.5 2,082,900 35.5 2,208,000 2.0 167.0 139.0 2.0 161.7 142.3 66,300 5,435,800 4,236,100 2.0 164.7 144.3 68,000 5,671,100 4,460,000 10.0 6.0 10.0 6.0 299,900 263,900 10.0 6.0 307,700 270,400 1.0 94.0 1.0 94.0 64,300 2,278,000 (664,400) 1.0 94.0 65,800 2,336,200 (682,800) 946.5 42,761,900 111,600 1,347,700 249,200 976.5 POS. 23.0 % 1 , zz zzz 945.1 40,275,870 88,379 1,353,024 317,304 945.1 606,679 1,289,500 1,864,200 42,641,256 15,024,594 57,665,850 8,277,018 3,029,132 260,198 848,629 14,940 (565,100) (1,620,200) 43,574,600 15,400,600 58,975,200 9,020,400 3,687,900 250,900 801,600 21,600 (612,300) (243,500) 48,269,900 16,025,700 64,295,600 I 11,623,400 5,396,400 260,600 920,500 1 21,600 877,142 0.078.9701 69,893,939 945.1 76 45,460,000 98,200 1,361,500 341,800 946.5 946.5 1,156,100 Í927.600Í 72,986,100 976.5 976.5 1,249,000 (641,900) 83,125,200 SCHOOL DISTRICT OF PHILADELPHIA OPERATING BUDGET SCHEDULE B: SYSTEMWIDE SUMMARY OF POSITIONS AND CLASSES OF EXPENDITURES FINANCING INSURANCE AND ALL OTHER CLASS OF EXPENDITURE PERSONAL SERVICES FULL TIME POSITIONS EXECUTIVE MANAGEMENT CLUSTER LEADERS directors asst DIRECTORS/ADMIN ASSTS PROG & MGMT SUPERVISORS MGMT LEVEL TECHNICIANS OTHER TECHNICAL STAFF NON-PROF SUPERVISORY PRINCIPALS/ASST PRINCIPALS DEPT HDS/PRG MGRS & COORD COUNSELORS / LIBRARIANS PSYCHOLOGISTS / THERAPISTS NON-TEACHING PROFESSIONAL CLASSROOM TEACHERS ASSISTANT TEACHERS NON TEACHING ASSISTANTS CLASSROOM & INSTR ASSTS P/T CLASSROOM & INSTR ASSTS OTHER PARAPROFESSIONALS SECRETARIAL OTHER CLERICAL MAINTENANCE CUSTODIAL WAREHOUSE / DISTRIBUTION SECURITY BUS DRIVERS / ATTENDANTS HEALTH PROVIDERS MUNICIPAL SERVICES CATEG EVALUATION OFFSET OTHER COST OF FULL-TIME POSITIONS Per Diem Substitute Service Overtime Summer Programs Split Shift Reimbursement Extra Curricular/Shift Differential Noon Time Aides Less: Insurance Recoveries Turnover, Delayed Hiring SALARY COSTS: SUBTOTAL EMPLOYEE BENEFITS PERSONAL SERVICES TOTAL CONTRACTED SERVICES MATERIALS AND SUPPLIES BOOKS/INSTRUCTIONAL AIDS EQUIPMENT SCHOLARSHIPS, STIPENDS DEBT SERVICE DEFEASEMENT LOCAL SHARE OF CATEG. PROG. OTHER GRAND TOTAL NOTES 1996/97 ACTUAL POS. $ 1997/98 ESTIMATED POS. $ 1998/99 REQUEST POS. S A B B C D E F G H I J K L M N O P P Q R S T U V W X Y Z ZZ ZZZ m -■'« >. • 3,067,497 15 1,875,600 1,919,200 71,599,005 51,016,372 45,531,600 81,412,300 10.889.956 136,572.845 11.037.400 58,444,600 14,043,700 97375J00