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Staffing Adjustments

Preliminary budget includes the following staff adjustments:
Addition of one technology assistant position

$38,000 suggested salary

Addition of one HS teaching position

$59,727 budgeted salary (Master’s Step 6)

All other staffing remains status quo.
Budget includes a pay increase for administration, professional staff (contractual), management employees and teamsters support personnel (contractual).

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Shikellamy School District Charter Enrollment

2019/2020 Enrollment – 99 students
2020/2021 Current Enrollment Average:

121 Regular Education / 35 Special Education
156 Total students (Increase of 57 students)

2021/2022 Current Enrollment Average:

106 Regular Education / 35 Special Education
141 Total students (Decrease of 15 students)

2022/2023 Current Enrollment as of 3/8/23:

102 Regular Education / 39 Special Education
141 Total Students

2023/2024 Projected Enrollment for Budget:

102 Regular Education / 39 Special Education
141 Total Students�

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Real Estate Taxes – Assessed Values

2017 - $188,732,645
2018 - $189,444,615 ($711,970 increase)
2019 - $190,455,845 ($1,011,230 increase)
2020 - $190,620,390 ($164,545 increase)
2021 - $190,256,530 ($363,860 decrease)
2022 - $190,627,950 ($371,420 increase)
2023 Prelim Assessment from Nov 2022 – 187,736,400 (2,891,550 decrease)�Note: 2,346,060 of the decrease is the Sunbury Hospital Exemption
Updated Assessment will be received before final budget. Could be higher or lower than current estimate.

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Real Estate Taxes – Collection Percentage

2017 – 93.50851%
2018 – 93.50737%
2019 – 94.00482%
2020 – 94.03137%
2021 – 93.10530% (.92607% decrease from prior year)
2022 – 94.24366% (1.1383% increase from prior year)
2023 – 93.61137% (.63229% decrease from prior year adjusted for Sunbury Hospital Exemption)
What does this mean?

1% reduction/increase on many line items does not become a material dollar amount. On RE taxes, 1% on current tax millage amounts to approx. $170,000.

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Real Estate Tax Summary

2021-2022 Budgeted Real Estate Tax Collection - $16,080,519 (Collected $16,278,774)
2022-2023 Budgeted Real Estate Tax Collection - $16,272,160 (Collected $15,936,593)
2023-2024 Budgeted Real Estate Tax Collection - $15,901,780
Revenue lost from Assessed value decrease and collection percentage decrease – $370,380

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Real Estate Taxes

Current Millage – 96.5 mills
Value of 1 mill - $176,031
Act 1 Index – 5.9%
Maximum allowable increase – 5.69 mills
Value of 4 mills - $704,124
Value of 3 mills - $528,093
Value of 2 mills - $352,062

Median Assessed Value of Homestead Properties - $17,465

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Real Estate Taxes

Budget includes administrative recommendation of NO tax increase.
Please note, this budget will require Board input, administrative discussion and recommendations but based on current estimates and funding sources a tax increase is not recommended.

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Occupation Tax Collections Current

2021-2022 = $1,196,769
�2022-2023 = $1,369,055 (increase of $172,286)

This was due to the tax rolls audit that we worked on last year.
Requesting the Board’s support that we complete that process again this year to add the remainder of the individuals on to the occupation/per capita tax rolls.
If supported, we will exonerate any college students or high school students that inadvertently get a bill due to the cross referencing with EIT taxpayer files.

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Occupation Taxes Delinquent

Delinquent Occupation tax files have been transferred from Statewide Tax Recovery to Keystone Collections. We do not have data to share at this point, but are expecting the delinquent notices to go out from Keystone around April 15th.
Statewide Tax Recovery was allowed to keep any files that they had an active payment plan or active wage garnishment in place.
More to come on this topic after we have 6-12 months of delinquent collection data from Keystone to share.

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Revenue Projection – State Revenues

BEF – Basic Education Funding – Prelim budget includes flat state funding

22/23 Budgeted Funding - $13,678,363
22/23 Actual Funding - $15,135,648 ($1,457,285 above budgeted amount)
23/24 Budgeted Funding - $15,135,648

SEF – Special Education Funding – Prelim budget includes flat state funding

22/23 Budgeted Funding - $2,319,265
22/23 Actual Funding - $2,558,919 ($239,654 above budgeted amount)
23/24 Budgeted Funding - $2,558,919

We anticipate to receive an increase in both line items but the State budget discussions are far too early to determine.

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Revenue Projection – State Revenues

BEF – Basic Education Funding – Governor’s Proposal

23/24 Budgeted Funding - $15,135,648
23/24 Budgeted Funding in Governor’s Proposal - $16,485,197 ($1,349,549 above current year)

SEF – Special Education Funding – Governor’s Proposal

23/24 Budgeted Funding - $2,558,919
23/24 Budgeted Funding in Governor’s Proposal - $2,862,000 ($303,081 above current year)

Governor’s Proposal - $1,652,630 in additional state funding for Shikellamy

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Capital Reserve Fund Transfers – Investing in Shikellamy SD

It is important that we make investments in all aspects of Shikellamy School District. That also includes the continual investments in facilities, equipment, repairs and vehicles.
Through an annual investment to the capital reserve fund and earmarking those funds for specific purposes, it allows an effective long range planning to take place and changes the thought process from being reactive to repairs and emergencies to making investments in replacing items on a cycle that is thought out and planned.
Important to note: any funds transferred to capital reserve fund can be spent on any capital expenditure or debt service, but it is our administrative recommendation that we begin earmarking specific projects and equipment needs to avoid the need for financing some of these smaller projects.
Large projects such as school building additions will still require long-term bond financing in order to complete.

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Upcoming Capital Projects

Following projects are in no particular order of importance, but should be addressed in the next five years:
Oaklyn Elementary School Roof
High School Flooring Project
Paving needs (High school parking lot and other district areas)
High School Roof (certain sections)
Priestley Boilers (Similar project to the Chief boiler replacement)

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Upcoming Capital Equipment Needs

Vehicle Inventory / Cycle to replace district owned trucks and vans
District recently replaced the Access Van (we are still awaiting it’s arrival), replacing one of the Food Service Box Trucks, but will have the need to work a cycle for further replacements. Purchases can be planned out and made through annual investments to the Capital Reserve Fund.

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Currently Funded Federal Staffing

23/24 Budget:
Includes Social Worker that was previously paid for through ARP ESSER funding (approx. $118k)
Potential for this to be funded through the School Mental Health Supports Grant in 23/24

24/25 Budget:
Will need to include Elementary Principal position (approx. $189k), Special Education Teacher position (approx. $135k) & K-5 Virtual Academy Teacher (approx. $155k) which is currently funding through ARP ESSER funding.
Estimated $473,000 added on to 24/25 budget before other cost increases are factored in.

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Revenue Projection – Federal Revenues

Title I, Title II, Title III & Title IV

All budgeted at 2022-2023 current level funding adjustment amounts.

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Federal ESSER $$$

One-Time Federal stimulus money

Preliminary budget DOES NOT include the spending of ALL ESSER dollars. Final budget will include ESSER money as we need to analyze what will be spent through June 30, 2023 before finalizing.

ESSER II – we are planning to spend the remainder of these funds over the coming months. All funds in ESSER II must be spent by 9/30/23.

ESSER III funding will be added to the final budget, but will be revenue and expense neutral to the overall budget.

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Budget Timeline

April 4, 2023 – Work Session – Building & Department Budget Presentations
April 20, 2023 – Board Meeting – Mr. Manning Budget Comparison 3 year lookback document and further budget updates/discussion
May 2, 2023 – Work Session – Mr. Manning budget update/discussion
May 9, 2023 – Board Meeting – Board action to adopt 23-24 proposed final budget and advertise notice of intent to adopt the budget.
May 25, 2023 – Work Session – Mr. Manning budget update/discussion (if needed)
June 6, 2023 – Work Session – Mr. Manning budget update/discussion
June 13, 2023 – Board action to adopt 23-24 final budget.

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Budget Discussion

School Board

Discussion or Questions?

Communication is important to ensure that we are providing the information necessary to allow for dialogue surrounding the budget process.