Pottstown
School District

Pottstown, PA
20l7-20I8

PROPOSED BUDGET
May I 20 I 7

POTTSTOWN SCHOOL DISTRICT
POTTSTOWN, PA
ANNUAL BUDGET
SCHOOL YEAR 2017-2018
Beginning July 1, 2017 – Ending June 30, 2018

BOARD OF SCHOOL DIRECTORS
Amy Bathurst Francis, President
Emanuel A. Wilkerson, Vice-President
Katina L. Bearden
Kurt K. Heidel
Thomas J. Hylton
Susan B. Lawrence
Kimberly D. Stilwell
Polly M. Weand
W. Ronald Williams
Stephen J. Rodriguez, Acting Superintendent of
Schools
Stephen H. Kalis, Esquire, Solicitor
Mary-Beth Bacallao, Treasurer
Linda S. Adams, Board Secretary
Proposed Budget Adoption – May 22, 2017
Final Adoption – June 19, 2017

 POTTSTOWN
SCHOOL DISTRICT

www.pottstownschools.org

ADMINISTRATION BUILDING●230 Beech Street●Pottstown PA 19464●(610)323-8200●FAX(610)326-6540

Our Mission: Prepare each student, by name, for success at every level.
LETTER OF TRANSMITTAL
BOARD OF SCHOOL DIRECTORS
POTTSTOWN, PENNSYLVANIA 19464
May 11, 2017
Ladies and Gentlemen:
The Proposed Budget for the 2017-2018 fiscal year has been prepared and is being presented
for your consideration.
The total of the 2017-2018 Proposed Budget is $62,021,819. This is an increase of $2,468,669
or 4.15% over the budgeted expenditures for the 2016-2017 school year. This figure includes
$500,000 fof budgetary reserve for contingencies along with an additional $749,824 from the General
Fund PSERS Reserve to balance the budget. A significant portion of the expenditures $5,612,753 is
funded through grants and represents 9.1% of the total Proposed Budget, exclusive of the budgetary
reserve for contingencies.
The Proposed Budget includes no increase in real estate millage and remains at 39.2522 mills.
A mill represents $725,985 net revenue. The median residential property in Pottstown is assessed at
$79,280. Act 1 also provided for Homestead Tax relief which will be realized by approved
Homesteads. There are 4,161 approved applications which will realize, to the extent possible, a
$378.18 reduction in the Real Estate Taxes for 2017. This is an additional reduction of $4.15 from the
previous year.
It is recommended that all other taxes remain unchanged for the 2017-2018 fiscal year.
The proposed budget does, however, reflect the following changes:
LOCAL REVENUE
Real Estate Taxes
The real estate tax assessment of $802,795,399 represents a decrease in assessed value of
$1,834,77 from the 2016-2017 budgeted assessed value of $804,630,169. This decrease in assessed
value represents a net decrease in real estate revenue of $72,019. The collection rate has increased
slightly over the last several year which brings the anticipated real estate collections to $28,496,510
which is a net increase of $124,057.
Earned Income Tax
It is estimated the school district will again receive approximately $2,100,000 from earned
income tax in the 2016-2017 fiscal year which remains relatively flat. In anticipation of an increase in
the economy, it is projected that an additional $50,000 will be collected in 2017-18.

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 Interest on Investments
It is estimated the school district will receive approximately $85,000 in interest income in the
2016-2017 fiscal year and this increase is reflected in the 2017-18 budget. This represents an increase
of $60,000 from the prior year.
Federal IDEA from IU
The amount budgeted for the 2017-18 year remains at the anticipated 2016-17 level. This is
based on the number of special education students per district. As other districts increase or decrease
their participation, the amount allocated for the Pottstown students is impacted in total. These are
Federal funds received by the IU and passed on to the local education agency.
Kellogg Grant
We have been awarded a Grant from the Kellogg Foundation for the support of our PEAK/
Pre-K counts initiatives in the amount of approximately $393,500 which is based on a calendar year.
As such the budgeted amount for 2017-18 will be the remaining half year allotment of $196,750 and
represents a decrease in funding of $196,750.
Net Impact of Local Sources
The net impact to Revenue From Local Sources is an increase of $310,969 or .92% for the
2017-2018 fiscal year. This is a direct result of increase in rentals received for Edgewood and the
Annex buildings, an increase in the real estate collection rate and interest which is offset by the
decrease in the Kellogg Grant of $200,000.
Not included in the Local Sources is the $749,824 coming out of the Reserves for PSERS. If
these funds were included the increase in local sources would be $1,060,793 or 3.13%.
STATE REVENUE
Basic Instructional Subsidy
It should be noted that basic education subsidy has been level funded since 2008-2009 through
2013-2014. Prior to this time, districts could plan on a 2.5% increase in Basic Education Subsidy
annually. The Basic Instructional Subsidy was increased by $242,404 or 2.2% for the 2017-2018
budget in the Governor's proposed state budget. It is unlikely that the district will realize this increase
as the latest estimate of the current 2016-17 funding was decreased by 173,557.
Charter School Reimbursement
The Charter School Reimbursement had been eliminated several years ago although costs
continue to escalate for all districts. The 2015-16 Governor's proposed budget originally included
$178,573 of the recommended Basic Education Funding increase to replace the loss of this funding.
That funding did not materialize in 2015-2016. The Governor's state budget for 2016-17 included a
new calculation for charter school reimbursement that would have benefited the district by more than
$700,000 in reduced tuition payments. Again there was no movement to adopt a new formula for
charter school tuition which would have reduced the inequities in the current formula. There continues
to be no funding or relief for the escalating charter/cyber school tuition.
Special Education Subsidy
The Governor’s proposed budget includes a decrease in funding of $7,112 or .31% from budget
to budget. This does not include the underfunding in 2016-17 of $81,794 or .75% from that which was

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 originally budgeted. Special Education subsidy had been flat funded for 8 years from 2007-08 through
2014-15. The Governor's original budget for 2015-16 included a significant increase in the Special
Education Subsidy to $2,390,482 but in reality was finalized at 2,029,882, a $66,714 decrease from
2014-15. The recommended state subsidy for Special Education for 2016-17 was $2,325,335 and in
reality is expected to be $81,794 less than budgeted. This is a disappointing trend for an area with ever
increasing costs which are mandated by the state and needed by our students.
Ready to Learn Grant
This funding was reinstated in the current proposed state budget for $559,007 which is $55,325
less than funding for 2016-17.
Net Impact of State Sources
The net impact to Revenue from State Sources results in an increase of $1,412,819 for the
2017-2018 fiscal year. This is comprised of an increase of; $242,404 for Basic Education, $53,385 for
Vocational Education, the increase in the State's share of Retirement of $686,125 and the re-funding of
the Ready to Learn Grant of $559,007. These increases are offset by the reduced subsidy for Special
Education of $7,112 and the reduced Social Security Subsidy of $118,095 as a result of reducing the
work force and/or salaries through reorganization, retirements and attrition.
FEDERAL REVENUE
21st Century Grant
The funding for the 21st Century Grant (Cohort 7a) was funded in the amount of $400,000 in
2017-2018 the same as in 2016-17. This award provides tutoring for children at the Middle School and
High School along with summer programming at the Elementary level.
Title I, Title IIA, and Medical Access Grants
Title I funding is expected to decrease by $24,625 to $1,264,403. This represents a 1.9%
decrease in funding. Title IIA is budgeted at $ 139,516 which represents a reduction of $3,371.
Medical Access Reimbursement is budgeted to be reinstated at $100,000. Most school districts are
continuing with the appeal process with the administrators of the ACCESS funding, which has
contributed to the significant decrease in medical access funding available.
Net Impact of Federal Sources
The net impact to Revenue from Federal Sources results in a decrease of $4,942 for the 20172018 fiscal year due to the decreased funding for Title I and II which was offset by increases in
Medical Access and the Perkins Grant.
FUND BALANCE
The Proposed Budget will include $500,000 of the school district’s fund balance for
contingencies. As the year progresses, Administration will make every effort to absorb any amounts
needed which weren't budgeted for through cost cutting measures, thereby maintaining the total
$500,000 designated from Fund Balance for Contingencies which is returned to the General Fund at
year end.
In order to balance the budget without raising taxes, $749,824 will come from the Reserve for
PSERS reducing this balance to $3,449,585. Taxes would have been needed to be raised by 1.0328
mills to cover the deficit being covered by the reserve. This is lower than the allowable adjusted Act 1
Index for Pottstown of 3.6% which results in an allowable millage increase of 1.4414 mills. This

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 budget does not include an increase in Real Estate Taxes. Administration , as always, will make every
effort to absorb the need for these funds through cost saving measures, reducing expenditures and
identifying additional revenue where possible.
EXPENDITURES
The 2017-2018 budget proposes total expenditures of $62,021,819 which represents an increase
of 4.15% from the budgeted expenditures for the 2016-2017 fiscal year. These expenditures include
$500,000 for budgetary reserve.
Salaries and Benefits
The major costs in the school district budget are salaries (38.72%) and fringe benefits
(26.04%). These costs represent 64.76 % of the total budget, which is an increase of $1,046,084.
Salaries for the 2017-2018 are budget to decreased by $305,198 or 1.25% and fringe benefits increased
$1,351,282 or 9.13%. This represents a total net increase in salaries and benefits of 2.67%.
The increase in fringe benefits was minimized by reduced salaries of $305,198 through
reorganization, retirements and attrition. Medical Premiums decreased in 2016-17 and remained flat
for the 4 years prior . The first medical premium increase in 5 years is projected for 2017-18 which
raised expenses by over $900,000 (which is less than they were reduced in 2016-17). PSERS
retirement rate increased from 30.03% to 32.57% which represents a 8.46% increase in costs for an
additional $536,418. This increase was minimized by the reduction in salaries.
Professional and Technical Services
Total Professional and Technical Services increased $331,500 as a result of anticipated
settlements and legal fees along with the outsourcing of Occupational and Physical therapies as we
have been unable to hire the necessary staff for our special needs students.
Purchased Property Services
Total Purchased Property Services decreased $22,500 for various building maintenance
services such as electric utilities, cleaning services, alarm and elevator inspections and equipment
rentals.
Tuition and Other Purchased Services
Other Purchased Services increased in total by $1,191,051. This reflects the significant tuition
increase of $1,305,000 to a total of $6,000,000 for cyber/charter and special needs enrollment.
Placements have increased for special needs students and the rates continue to rise faster than normal
inflation. The District implemented a virtual/cyber in-house school placement program in 2010-11.
This program allows the district to avoid additional tuition costs since 2010-11 based on our increase
to the in house cyber school and alternative education programs and impact out of district placements.
The increase in tuition costs were offset by decreases in anticipated travel, property insurance and
transportation costs.
FUND BALANCE
The budget includes a proposed $500,000 contingency to be used for unexpected expenditures
along with the need for an additional $749,824 which will be funded from the Reserve for PSERS
leaving a balance of $3,449,585 in that reserve. Administration , as always, will make every effort to
absorb the need for these funds through cost saving measures, reducing expenditures and identifying
additional funding where possible.

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 ATHLETIC BUDGET
The net Athletic Budget for the 2016-2017 school year is estimated to be funded at $581,733.

SUMMARY

The total budgeted increase is $2,468,670. Included in this amount are decreases for salary
payments of $305,198, increased payments for medical insurance of $907,564, PSERS of 536,41 8,
and tuition of $1,305,000.

Local Tax Revenue increased $310,969 as a result of the increased rate of real estate collections
which included a reduction of a little more than $72,000 resulting from the reduced assessed value of
real estate property. The Kellogg Foundation Grand for 2017-19 is only half the amount of previous
years as it is based on a calendar year and only has 6 months remaining in the upcoming year. This
represents a decrease of a little more than $200,000. This decrease was offset by an increase in rental
revenue from the Edgewood and Annex buildings of $80,000.

State Revenues decreased $7,112 for Special Education, $25,000 for Tuition for Approved
Private Homes, and $71,859 for Rental and Sinking Fund subsidies. Increases are expected for Basic
Education of $242,404, for Vocational Education of $63,385 for transportation of $73,740 and the
Innovations Grant of $8,300 along with the reimplementation of the Ready To Learn grant for
$559,007. This represents a net total increase of $842,865. With the increased subsidy for retirement
of $686,] 25 and the reduction in FICA of $1 18,095 combined with the previous changes, this results in
a total net increase in Revenue of $1,410,895.

Federal Revenue decreased by $24,625 for Title I and $3,371 for Title 11. These decreases
were offset by increases of $6,054 for the Perkins grant, $15,000 for Medical Access reimbursement
and $2,000 for the JROTC program. The result was a total decrease in Federal Revenue of $4,942.

The Acting Superintendent of Schools and the Business Administrator believe the budget
provides funding for the educational programs recommended by staff and approved by the Board of
School Directors.

Estimates of revenues and expenditures are calculated as accurately as possible as of this date.
We will continue to review the estimates prior to the ?nal budget adoption.

We respectfully submit the Proposed Budget to the Board of School Directors.

Respectfully submitted, 

Stephen Rodriguez
Acting Superintendent of Schools

Lin a S. Adams
Business Administrator/Board Secretary

POTTSTOWN SCHOOL DISTRICT
POTTSTOWN, PA.

PROPOSED BUDGET RESOLUTION
May 22, 2017

WHEREAS, the proposed budget of the Pottstown School District for the
2017-2018 school year has been prepared and presented to the Board of School
Directors, and

WHEREAS, the members of the Board of School Directors have carefully
reviewed and studied said budget.

THEREFORE, BE IT RESOLVED that the Board of School Directors of the
Pottstown School District, in accordance with Section 687 of the School Code, as
amended, approve the proposed budget totaling $62,021,819 for the fiscal year
beginning July 1, 2017, as presented by the Acting Superintendent of Schools and the
Business Administrator, a copy of said budget to be on file in the Secretary's Office,
and

BE lT FURTHER RESOLVED that the Secretary is hereby authorized to make
the following publication in the Mercury in order to give notice to the public of the
adoption of said proposed budget and the intention to levy the following taxes:

NOTICE

is hereby given that the proposed budget of the Pottstown School District for the fiscal
year 2017-2018 in the total amount of $62,021,819 has been prepared and is available
for inspection in the Office of the Secretary, Beech and Penn Streets, Pottstown,
to all persons who may interest themselves and that the budget for said
period will be finally adopted at a meeting of the Board of School Directors at the
Pottstown High School Cafeteria on Monday, June 19, 2017, at 7:00 pm, E.D.S.T.

The proposed final budget as adopted includes the intention to enact and/or
re-enact the following taxes levied for the fiscal year beginning July 1, 2017, in order to
provide the necessary revenue for said budget:

1. Real estate tax at the rate of 39.2522 mills or ($39.25) per thousand of
assessed valuation of taxable real property.

2. Per capita tax under Section 679 of the School Laws of at
the rate of five dollars on each resident of the school district
eighteen (18) years of age or over.

3. Per capita tax under Act 511 of 1965, as amended, at the rate of ten
dollars ($10.00) on each resident of the school district eighteen 18) years
of age or over. This tax is shared equally with the Borough of Pottstown,
the school district actually collecting five dollars per resident
eighteen (18) years of age or over.



4.

Occupation tax under Act 511 of 1965, as amended, at the rate of sixty
(60) mills or six dollars ($6.00) per hundred of assessed valuation on
occupations.

5.

Occupational privilege tax under Act 511 of 1965, as amended, at the rate
of ten dollars ($10.00) for any person employed within the limits of the
Pottstown School District. This tax is shared equally with the Borough of
Pottstown, the school district actually collecting five dollars ($5.00) for
each person employed within the limits of the Pottstown School District.

6.

Deed transfer tax under Act 511 of 1965, as amended, at the rate of one
percent (1%) upon deeds transferring or conveying any interest in real
estate situated wholly or partly within the Borough of Pottstown. This tax
is shared equally with the Borough of Pottstown, the school district
actually collecting one-half of one per cent (.5%).

7.

Earned income tax under Act 511 of 1965, as amended, at the rate of one
percent (1%) on taxable income. This tax is shared equally with the
Borough of Pottstown, the school district receiving one-half of one per
cent (.5%) for residents of the Borough of Pottstown.

8.

Penalty rate of ten percent (10%) will be assessed for real estate, per
capita and occupation millage taxes that remain unpaid four months after
the date of the tax notice. The delinquent penalty shall be added to the
taxes and collected by the tax collector in accordance with Act 126 of
1976, known as the Local Tax Collection Law.

In accordance with Act 193, amending Section 680 of the act of March 10, 1949,
every resident or inhabitant attaining eighteen years of age or over becoming a resident
or inhabitant of the school district shall, within twelve months after the happening
thereof, notify the assessor for the Borough of Pottstown for personal taxes with his
principal office at the Tax Office, Borough Hall on High Street, Pottstown, Pennsylvania.
ANY PERSON FAILING WITHIN SAID PERIOD TO NOTIFY THE ASSESSOR OF
THE SCHOOL DISTRICT SHALL, IN ADDITION TO THE TAX LEVIED BY SAID
SCHOOL DISTRICT, BE LIABLE TO THE SCHOOL DISTRICT FOR A PENAL SUM
EQUAL TO SUCH TAX.
O: 2017-18 Budget\Budget Book\Prelim Resolution - TB 5-22-17

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 LEGAL BACKGROUND FOR BUDGETING IN PUBLIC SCHOOLS
School Laws of Pennsylvania
SECTION 687, Annual Budget: Additional or Increased
Appropriations: Transfer of Funds
(a)
The Board of School Directors of each school district of the second, third,
or fourth class shall, annually, at least thirty (30) days prior to the adoption of the annual
budget, prepare a proposed budget of the amount of funds that will be required by the
school district in its several departments for the following fiscal year. Such proposed
budget shall be prepared on a uniform form, prepared and furnished by the Department
of Education, and shall be apportioned to the several classes of expenditures of the
district as the board of school directors thereof may determine. Final action shall not be
taken on any proposed budget, in which the estimated expenditures exceed two
thousand dollars ($2,000), until after ten (10) days’ public notice. Nothing in this act
shall be construed to prevent any school district, whose total estimated expenditures do
not exceed two thousand dollars ($2,000), from holding a public hearing. The proposed
budget shall be printed, or otherwise made available for public inspection to all persons
who may interest themselves, at least twenty (20) days prior to the date for the adoption
of the budget.
(b)
The board of school directors, after making such revisions and changes
therein as appear advisable, shall adopt the budget and the necessary appropriate
measures required to put it into effect. The total amount of such budget shall not
exceed the amount of funds, including the proposed annual tax levy and state
appropriation, available for school purposes in that district. Within fifteen (15) days
after the adoption of the budget, the board of school directors shall file a copy of the
same in the office of the Department of Education.
(c)
The board of school directors may, during any fiscal year, make additional
appropriations or increase existing appropriations to meet emergencies, such as
epidemics, floods, fires, or other catastrophes, or to provide for the payment for rental
under leases or contracts to lease from the State Public School Building Authority or
any municipality authority entered into subsequent to the date of the adoption of the
budget. The funds therefor shall be provided from unexpended balances in existing
appropriations, from unappropriated revenue, if any, or from temporary loans. Such
temporary loans, when made, shall be approved by two-thirds vote of the board of
school directors.
(d)
The board of school directors shall have power to authorize the transfer of
any unencumbered balance, or any portion thereof, from one class of expenditures or
item, to another, but such action shall be taken only during the last nine (9) months of
the fiscal year.

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 Section 672, Tax Levy: Limitations
(a) In all school districts of the second, third, and fourth class, all school taxes
shall be levied and assessed by the board of school directors therein, during the month
of February or March or April or May or June each year, for the ensuing fiscal year,
except in districts of the second class where the fiscal year begins on the first day of
January, in which the school taxes shall be levied and assessed during the month of
October or November of each year. In such school districts the tax rate shall not
exceed twenty-five mills on the dollar, on the total amount of the assessed valuation of
all property taxable for school purposes therein. Each school district of the second,
third, or fourth class may also collect a per capita tax on each resident or inhabitant of
such district over eighteen years of age, as herein provided.
(b) Board of school directors of districts of the second, third, and fourth classes
are hereby authorized to levy annually, a tax on each dollar of the total assessment of
all property assessed and certified for taxation therein, (1) to pay up to and including
the salaries and increments of the teaching and supervisory staff, (2) to pay rentals due
any municipality authority or non-profit corporation or due the State Public School
Building Authority, (3) to pay sinking fund charges incurred in connection with school
building projects approved by the Department of Public Instruction, and (4) to pay for
the amortization of a bond issue which provided a school building prior to the first
Monday of July 1959.
(c) The tax levied to pay salaries and increments of the teaching and supervisory
staff shall not be invalidated by reason of the fact that in determining the amount to be
raised by such tax for the payment of salaries and increments no deduction was made
for appropriations or reimbursements paid or payable by the Commonwealth to the
School District which are applicable directly or indirectly to the salaries and increments.
None of said taxes shall be invalidated or affected by reason of the fact that it may
increase the total annual school tax levy of any school district beyond the millage fixed
or limited by this section.
(d) The boards of school directors of all independent school districts in which the
board members are elected or appointed by court may, annually, levy a tax as herein
authorized, at the same time and in the same manner as other school districts of the
same class to which such independent district belongs, in an amount which shall be
sufficient with all other taxes imposed by such district to pay the expenses of such
district as set forth in subsection (b) of this section and to pay all other expenses and
requirements of such district: Provided, That such tax shall not be more than seventyfive (75) mills on the dollar on the total amount of the assessed valuation of all property
taxable for school purposes within such district. Each such district may also collect,
annually, a per capita tax in an amount of not less than one dollar ($1) and not more
than ten dollars ($10) on each resident or inhabitant of such district over eighteen (18)
years of age.
Budget\Legal Background

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 Pottstown School District
2017-2018 Budget
Financial Summary

2015-16
Budget

2016-17
Budget

2017-18
Budget

Revenue from Local Sources

33,846,398 $ 33,857,901 $ 34,168,870

Revenue from State Sources

20,848,212

Revenue from Federal Sources

1,942,318 $

23,128,334

24,541,152

2,066,915 $

2,061,973

Total Revenues

$ 56,636,928 $ 59,053,150 $ 60,771,995

Beginning Fund Balance

$

Total Funds Available

$ 57,136,928 $ 59,553,150 $ 61,271,995

Total Budgeted Expenditures

$ 57,136,928 $ 59,553,150 $ 62,021,819

500,000 $

500,000 $

500,000

Excess (Deficit) Revenue over Expenditures

$

(749,824)

Funding From PSERS Reserve

$

749,824

$

0

Budgeted (Deficit)/ Excess Funding

Increase in Taxes to Index of 3.6% = 1.4414 Mills
(Base Index of 2.5% X (.75 + .6914 Aid Ratio) = 3.6%)
NOTE: 1 mill (net)=
Additional Revenue at the Act 1 Index=

725,985
1,046,435

Mills needed to make up the PSERS Reserve used =

1.0328 Mills

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 Pottstown School District
2017-2018 Budget
Revenue Summary

2016-17 Budget

2017-18 Budget

Increase/
Decrease

% Increase/
Decrease

Revenues
Real Estate Taxes

28,372,453

28,496,510

124,057

0.44%

Other Current Taxes

2,643,000

2,800,260

157,260

5.95%

Delinquent Real Estate Taxes

1,250,000

1,250,000

-

0.00%

Other Delinquent Taxes

140,000

155,000

15,000

10.71%

All Other Local Revenue

1,452,448

1,467,100

14,652

1.01%

Total Local Revenue

$

33,857,901 $

34,168,870

310,969

0.92%

State Revenues

$

23,128,334 $

24,541,152

1,412,819

6.11%

Federal Revenues

$

2,066,915 $

2,061,973

Fund from Reserves

$

- $

749,824

Total Revenues

$

59,053,150

$

61,521,819

(4,942)

$

749,824

0.00%

1,718,846

2.91%

2017-2018 Revenue Summary
Federal Revenues
$2,061,973
3%
State Revenues
$24,541,152
40%

-0.24%

Fund
from
Reserves
$749,824
1%

Total Local
Revenue
$34,168,870
56%

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 Pottstown School District
2017-2018 Budget
Revenues by Function

6152
6153

Current Taxes
Current Real Estate
Interim Real Estate
Public Utility Tax
Payment in Lieu of Taxes
Per Capital Tax 679
Per Capita Tax Act 511
LST
Earned Income Tax
Occupation Tax - Millage
Real Estate Transfer Tax

6411
6420
6441
6452

Delinquent Taxes
Delinquent Real Estate Tax
Delinquent Per Capita Tax 679
Delinquent Per Capita Tax Act 511
Delinquent Occupation Tax

6111
6112
6113
6114
6120
6141
6143

6151

Total Tax Revenues
6510
6750
6831
6832
6839
6910
6920
6940
6961
6990
6990/6999
6991
6992
6999
6999
6999
6999
6999
6999
6999
6999
6999
6999

Other Revenue from Local Sources
Earning from Investment
Student Act
Federal Revenue from Other LEA
Federal IDEA from IU
Fed Rev Rec Intermediate Source
Rent - School and Other Facilities
Kellogg Grant
Tuition Receipts from other PA
Transportation Fees Other LEA's
Miscellaneous Revenue
PEAK Health/Wellness
Refunds
Energy Efficiency
Miscellaneous Revenue
Misc. Grants
Culinary Arts
Wellness Coordinator
PAHWF HRM
PEAK Health/Wellness
Healthy Snack
Girls Today, Leaders Tomorrow
United Way SEPA
All Other Local Revenue
Total Local Sources

Budgeted
Increase/
Decrease

% Increase/
Decrease

2016-17 Budget

2017-18 Budget

28,372,453
29,000
40,000
32,000
32,000
40,000
2,100,000
120,000
250,000
31,015,453

28,496,510
100,000
36,660
31,200
31,200
41,200
2,150,000
135,000
275,000
31,296,770

124,057
71,000
(3,340)
(800)
(800)
1,200
50,000
15,000
25,000
281,317

0.44%
244.83%
-8.35%
-2.50%
-2.50%
3.00%
2.38%
12.50%
10.00%
0.91%

1,250,000
20,000
20,000
100,000
1,390,000
32,405,453

1,250,000
20,000
20,000
115,000
1,405,000
32,701,770

15,000
15,000
296,317

0.00%
0.00%
0.00%
15.00%
1.08%
0.91%

25,000
668,000
10,000
55,000
403,608
-

85,000
3,827
674,523
5,000
150,000
196,750
12,000

60,000
3,827
6,523
(5,000)
95,000
(206,858)
7,000
(90,000)
5,000
(30,000)
335,000
(12,000)
(34,105)
(59,518)
(10,217)
(50,000)
14,652
310,969

240.00%
0.98%
-50.00%
172.73%
-51.25%
140.00%
-100.00%
-100.00%
-100.00%
-100.00%
-100.00%
-100.00%
-100.00%
1.01%
0.9185%

5,000
90,000
30,000
12,000
34,105
59,518
10,217
50,000
1,452,448
33,857,901

- 12 -

5,000
335,000

1,467,100
34,168,870

 Pottstown School District
2017-2018 Budget
Revenues by Function

7000
7110
7140
7160
7210
7220
7271
7291
7292
7311
7312
7320
7330
7340
7501
7505
7509
7599
7810
7820

10,922,282
40,000
184,184
2,325,335
1,897,200
462,745
501,370
60,000
1,616,511
75,000

1,036,694
4,007,013

11,164,686
15,000
237,569
2,318,223
1,897,200
521,470
15,015
429,511
60,000
1,618,435
559,007
10,000
83,300
918,599
4,693,138

23,128,334 $

24,541,152 $

$

Revenue from Federal Sources
ROTC Program
NCLB Title I
NCLB Title II
Academic Achievement
21st Century
Vocational Educ Perkins Grant
Medical Asst. Reimb. - Access
Medical Asst. Reimb. - Access
Total Federal Sources

9330
9400

2017-18 Budget

Revenue from State Sources
Basic Instructional Subsidy
Charter Schools
Tuition Approved Private Homes
Homebound
Vocational Education
Special Education
Education Assistance Program
PA Pre-K Counts
Transportation
Transportation
Rental and Sinking Fund
Medical and Dental Services
Supplemental Reimbursement
PA Accountability
Ready to Learn Grant
Equiptment Grants
Innovations Grant
Est. Social Security Payment
Est. State Share Retirement
Total State Sources

8000
8391
8514
8515
8516
8517
8521
8810
8820

2016-17 Budget

$

78,000
1,289,028
142,887
400,000
57,000
100,000
-

80,000
1,264,403
139,516
400,000
63,054
100,000
15,000

2,066,915 $

2,061,973 $

Fund Transfers
Sale of Fixed Assets
Total Other Sources

Grand Total Receipts

Increase/
Decrease
242,404
(25,000)
53,385
(7,112)
58,725
15,015
(71,859)
1,924
559,007
10,000
8,300
(118,095)
686,125
1,412,819

59,053,150 $

- 13 -

2.22%
-62.50%
28.98%
-0.31%
0.00%
12.69%
-14.33%
0.00%
0.12%
11.07%
-11.39%
17.12%
6.11%

2,000
(24,625)
(3,371)
6,054
15,000

2.56%
-1.91%
-2.36%
0.00%
10.62%
-

(4,942)

-0.24%

-

$

% Increase/
Decrease

-

60,771,995 $ 1,718,846

2.91%

 Pottstown School District
2017-2018 Budget
Expenditure Summary
Function Dimension

This dimension is used to describe the activities for which a service or material is acquired. The functions of a School District are
classified into five broad areas: Instruction which includes all activities dealing with direct interaction between teachers and
students and related costs; Support Services which provide administrative, technical, pupil services, and facilities management;
Non-Instructional Support to students, staff or community; Capital Facilities Acquisition, Construction, and Improvement; and
Other Expenditure and Financing Uses, consisting primarily of debt repayment.

Expenditures By Function
1000 Instruction
2000 Support Services
3000 Operation of Non-Instructional Services
4000 Building Acquisition
5000 Other Financial Uses

2016-17
37,637,582
16,265,733
250,576
783,255
4,616,004

2017-18
38,111,480
17,968,505
251,255
882,378
4,808,202

Increase/
Decrease
$473,898
$1,702,772
$679
$99,123
$192,198

% Change
1.26%
10.47%
0.27%
12.66%
4.16%

Total Expenditures by Function

$59,553,150

$62,021,819

$2,468,669

4.15%

2017-2018 Expenditure Summary
Other Financial Uses
8%

Operation of NonInstructional Services
0%

Building Acquisition
1%

Support Services
29%
Instruction
62%

- 14 -

 Pottstown School District
2017-2018 Budget
Expenditures by Function

Budgeted
Increase/
(Decrease)

Description

2016-17
Budget
Amount

2017-18
Budget
Amount

1100

Regular Program Elem./Sec

19,157,460

19,420,920

31.31%

263,460

1.38%

1200

Special Program Elem./Sec

11,692,370

12,775,756

20.60%

1,083,386

9.27%

1300

Vocational Education Program

1,315,982

1,406,693

2.27%

90,711

6.89%

1400

Other Instructional Program

3,489,219

2,266,270

3.65%

1500

NonPublic School Programs

-

4,367

0.01%

1800

Instructional Programs for Pre-Kindergarten
Total Instructional Expenditures

2017-18 % of
Total Budget

(1,222,949)

% Increase/
(Decrease)

-35.05%

4,367

0.00%

1,982,551

2,237,475

3.61%

254,923

12.86%

37,637,582

38,111,480

61.45%

473,898

1.26%

2100

Support Services - Students

2,165,362

2,125,949

3.43%

(39,413)

-1.82%

2200

Support Services - Instructional Staff

2,244,718

2,426,734

3.91%

182,016

8.11%

2300

Support Services - Administration

3,296,304

3,633,490

5.86%

337,185

10.23%

2400

Support Services - Health

1,226,310

1,141,094

1.84%

(85,216)

-6.95%

2500

Support Services - Business

1,090,625

1,178,247

1.90%

87,622

8.03%

2600

Operation and Maint. of Plant Services

5,226,789

4,986,101

8.04%

(240,687)

-4.60%

2700

Student Transportation Services

549,592

2,047,621

3.30%

2800

Support Services - Central

436,033

414,269

0.67%

(21,765)

-4.99%

2900

Other Support Services

30,000

15,000

0.02%

(15,000)

-50.00%

16,265,733

17,968,505

28.97%

1,702,772

10.47%

3200

Student Activities

178,607

190,657

0.31%

12,050

6.75%

3300

Other Community Services

(11,371)

Total Support Services Expenditures

Total Non-Instructional Services Expenditures
4000

Facility Acquisition and Improvements

5100

Debt Service

5200

Interfund Transfers - Athletic
Total Other Expenditures

5900

Budgetary Reserve
Total Budgeted Expenditures

1,498,029

272.57%

71,968

60,597

0.10%

250,576

251,255

0.41%

679

-15.80%
0.27%

783,255

882,378

1.42%

99,123

12.66%

3,736,523

3,758,202

6.06%

21,679

0.58%

510,000

550,000

0.89%

40,000

7.84%

5,029,778

5,190,580

8.37%

160,801

3.20%

369,481

500,000

0.81%

130,519

35.32%

59,553,149

62,021,819

100.00%

2,468,670

4.15%

- 15 -

 Pottstown School District
2017-2018 Budget
Expenditure Summary by Object
Object Dimension
This dimension is used to describe the object which is the service or commodity obtained as the result of a specific
expenditure. There are nine major object categories, each of which is further divided into sub-objects for more detailed
accounting.

2016-17

2017-18

Increase/
Decrease

100

Personnel Services - Salaries

$

24,320,846 $

24,015,649 $

200

Personnel Services - Employee Benefits

$

14,797,786 $

16,149,068 $

300

Purchased Professional and Technical Services

$

3,223,500 $

400

Purchased Property Services

$

500

Other Purchased Services

600

% Change

% of Total

-1.25%

38.72%

1,351,282

9.13%

26.04%

3,550,656 $

327,156

10.15%

5.72%

2,059,500 $

2,037,000 $

(22,500)

-1.09%

3.28%

$

6,702,274 $

7,893,325 $

17.77%

12.73%

Supplies

$

2,215,000 $

1,959,344 $

(255,656)

-11.54%

3.16%

700

Property/Assets

$

420,000 $

400,000 $

(20,000)

-4.76%

0.64%

800

Other Objects

$

3,111,244 $

3,177,778 $

66,534

2.14%

5.12%

900

Other Financing Uses

$

2,703,000 $

2,839,000 $

136,000

5.03%

4.58%

Total Expenditures by Object

$ 59,553,150

2,468,670

4.15%

100.00%

$ 62,021,819

$

(305,198)

1,191,051

2017-2018 Total Expenditures by Object

$2,839,000

Other Financing Uses

$3,177,778

Other Objects
Property/Assets
Supplies

$400,000
$1,959,344
$7,893,325

Other Purchased Services
Purchased Property Services
Purchased Professional and
Technical Services

$2,037,000
$3,550,656

Personnel Services - Employee
Benefits

$16,149,068

Personnel Services - Salaries

$24,015,649

- 16 -

 Pottstown School District
2017-2018 Budget
Expenditure Detail by Object

Sub
Object
110
120
130
140
150
160
170
180
190
210
220
230
240
250
260
290
320
330
340
350
390
410
420
430
440
450
460
490
510
520
530
540
550
560
580
590
610
620
640
700
750
760
780
810
830
840
860
880
890
910
930

Description
Administrative Salaries
Professional Education Salaries
Other Professional Salaries
Technical Salaries
Clerical Salaries
Crafts and Trade Salaries
Operative Salaries
Service Work Salaries
Instructional Assistant Salaries
Health Care Insurance
Social Security Contributions
Retirement Contributions
Tuition Reimbursement
Unemployment Compensation
Workers Compensation
Other Employee Benefits
Professional Education Services
Other Professional Services
Technical Services
Security Services
Other Purchased Services
Cleaning Services
Utility Services (Electricity)
Repairs/Maintenance Services
Rentals
Construction Services
Extermination Services
Other Building Services
Student Transportation
Insurance
Communications
Advertising
Printing & Binding
Tuition
Travel
Misc. Purchased Services
General Supplies
Energy (Gas/Oil)
Books and Periodicals
Equipment
Equipment - Original & Additional
Equipment - Replacement
Tech Infrastructure
Dues & Fees
Bond Interest Payments
Contingency
Donation for Community
Refund Prior Years Receipts
Misc. Expenditures Bond Principal Payments
Fund Transfers (Athletic)

Budgeted
Increase/
2016-17
2017-18
Budget Amount Budget Amount (Decrease)
2,521,062
15,338,450
998,822
387,266
1,081,515
504,409
215,914
1,233,319
2,040,089
5,247,410
1,884,898
7,285,478
100,000
50,000
230,000
1,900,000
545,000
13,500
365,000
400,000
180,000
623,000
405,000
130,000
699,500
7,000
15,000
1,506,325
253,000
140,000
5,000
5,000
4,695,000
67,949
30,000
1,500,000
275,000
440,000
- 43,035
321,965
55,000
30,000
1,537,563
369,481
10,000
5,000
1,159,200
2,193,000
510,000

2,515,666
15,278,339
805,000
410,471
1,037,481
489,903
216,615
1,226,688
2,035,485
6,154,974
1,837,197
7,821,897
50,000
5,000
200,000
80,000
1,900,000
735,000
5,000
365,000
545,656
130,000
610,000
405,000
100,000
770,000
7,000
15,000
1,456,325
225,000
140,000
5,000
2,000
6,000,000
45,000
20,000
1,459,344
200,000
300,000

(5,396)
(60,111)
(193,822)
23,205
(44,034)
(14,506)
701
(6,631)
(4,604)
907,564
(47,701)
536,418
(50,000)
(45,000)
(30,000)
80,000
190,000
(8,500)
145,656
(50,000)
(13,000)
(30,000)
70,500
(50,000)
(28,000)
(3,000)
1,305,000
(22,949)
(10,000)
(40,656)
(75,000)
(140,000)
-

65,000
300,000
35,000
30,000
1,417,778
500,000
20,000
50,000
1,160,000
2,289,000
550,000

21,965
(21,965)
(20,000)
(119,785)
130,519
10,000
45,000
800
96,000
40,000

$ 59,553,150 $ 62,021,819 $ 2,468,670

- 17 -

% Increase/
(Decrease)
-0.21%
-0.39%
-19.41%
5.99%
-4.07%
-2.88%
0.32%
-0.54%
-0.23%
17.30%
-2.53%
7.36%
-50.00%
-90.00%
-13.04%
0.00%
0.00%
34.86%
-62.96%
0.00%
36.41%
-27.78%
-2.09%
0.00%
-23.08%
10.08%
0.00%
100.00%
-3.32%
-11.07%
0.00%
0.00%
-60.00%
27.80%
-33.77%
-33.33%
-2.71%
-27.27%
-31.82%
0.00%
100.00%
100.00%
100.00%
0.00%
-7.79%
35.32%
100.00%
900.00%
0.07%
4.38%
7.84%
4.41%

 Preliminary 2017-18 Budget
Projected Expenditures:
Professional Staff Increases
Non- Professional Staff Increases
Savings from Re- Organization, Retirements, Attrition
All Staff Increases

542,480
334,127
(1,181,805)
(305,198)

PSERS Rate Increase
Less Savings from Re- Organization, Retirements, Attrition

921,332
(384,914)
536,418

FICA Decrease
Health Insurance Increase
All Other Employee Benefits
Other Purchased Services

(47,701)
907,564
(45,000)
(84,947)
1,305,000

Tuition Increase
Charter School Tuition Rate Reduction included in 16/17 but not realized = $712,280

Bond Principal and Interest
Contingency Used to balance budget in 16/17
Misc. Expenditures
Total Expenditure Increases

(23,785)
130,519
95,800
2,468,670

Projected Revenues:
Real Estate Tax Assessment Reduction
Real Estate Tax Collection Rate Increase
Net Real Estate Tax

(72,019)
196,076
124,057

Current Taxes
Delinquent Taxes
Net Other Taxes

157,260
15,000
172,260

Rent
Interest
Miscellaneous Grants (Health and Wellness, GTLT, UWSEPA)

95,000
60,000
54,160
209,160

Special Education
Vocational Education
Basic Education
Ready to Learn
Rental and Sinking Fund
Transportation Subsidy
Change in State Subsidy

(7,112)
77,739
242,404
559,007
(71,859)
73,740
873,919

State Share of PSERS Increase
State Share of FICA
FICA & PSERS (expense increases double)

686,125
(118,095)
568,030

Kellogg Grant
PA Pre K Counts
Title I & II
Total

(206,858)
(27,996)
(234,854)
6,274

Total Miscellaneous Revenue

1,718,846

Total Revenue
Total Amount to be Covered by PSERS Reserve

- 18 -

749,824