Rpt Benchmarking 10152012

Garnet Valley School District

Benchmarking & Performance Monitoring

• October 15, 2012• Thomas E. Delaney• Business Administrator

Description: Section PagesOverview A

Definitions 1-2Peer group 2Fiscal direction, financial goals, business office goals 3

Financial Performance Measure Descriptions BHuman resource indicators 4Student & staffing indicators 4Demographic indicators 4Economic indicators 5Wealth and income indicators 5Tax reliance & tax risk indicators 5Short-term financial condition indicators 6Long-term financial condition indicators 6Financial ratio indicators 6Accounts payable & purchasing indicators 7Payroll indicators 7Budgetary revenue, expense,balance and stability indicators 7-8Debt & debt burden indicators 8Other funds indicators (capital project & student funds) 8Communication indicators 9-10

Supporting Operations Performance Measure Descriptions CMaintenance department indicators 11Transportation department indicators 11Food service department indicators 11-12Technology department indicators

Current Operations Service & Resource Descriptions DBusiness office department 13Facilities department 13-14Transportation department 14-15Food service department 15-17

Annual Financial Report (AFR) and Audit Data History EGeneral fund balance sheets, including financial condition short term indicators 18Revenues, including budgetary revenue, expense, balance and stability indicators 19-21Expenditures by function and object, including object summary, debt service summary, and employee benefit summary 22-37

Selected Indicators Data History FHuman resources 38Students and staffing 39Demographic, economic, and wealth 39-40Tax reliance & tax risk 40-41Debt 42

Garnet Valley School DistrictBenchmarking and Key Performance Measures (Indicators), or KPI

October 15, 2012 Index

Selected Departmental Revenues, Costs & Related Data History GRevenue performance summary 43-44Expenditure, transfers, and reserves performance summary 44-45State employee benefit reimbursement subsides (FICA & PSERS) 45Charter schools 45Special education 45-46Community college 47Administration 47Legal Services 47Business office department 48-51Maintenance department 51-52Transportation department 52-53Food service department 54-55

Resource DataStudent enrollment and allocation history data H 56-57Charter school enrollment 58Staffing history by position (FTEs) 59-62Staffing history by position (FTEs) and by year, summary 63Staffing by position (FTEs) and by building, current year (fy 2012-2013), summary 64Business office department program activity costs in descending dollars 65-66


Overview

Section ADefinitions

Peer Group

Fiscal Direction

Goals

BENCHMARKING & PERFORMANCE MONITORING by Thomas E Delaney, MBA, CPA

Business Administrator Garnet Valley School District

October 15, 2012

Benchmarking

Benchmarking is defined as a measurement of the quality of an organization's policies, products, programs, strategies, etc., and their comparison with standard measurements, or similar measurements of its peers.

The objectives of benchmarking are (1) to determine what and where improvements are called for, (2) to analyze how other organizations achieve their high performance levels, and (3)to use this information to improve performance.

Dimensions typically measured are quality, time and cost. The 12 stage methodology consists of:

1. Select subject 2. Define the process 3. Identify potential partners 4. Identify data sources 5. Collect data and select partners 6. Determine the gap 7. Establish process differences 8. Target future performance 9. Communicate 10. Adjust goal 11. Implement 12. Review and recalibrate

Internal Measures (I): Driven by measures inside the district; enables year-to-year internal comparative performance analysis Data maintained three - five years for trending purposes Identified internal trends are the basis to project estimated future operations

External Benchmarks (two) (E):

Driven by measures held by the district comparing itself to other districts; enables the district to identify programs that it does well, or that could be improved, based on other, out-of-district, district performance results. (E1): External measures, readily available through PDE. Useful for general, statewide comparisons.

Aid Ratio - Market Value Personal Income, (MVPI) Average Daily Membership, ADMs (approximates enrollment; consistent data)

Special Education population, disabled, gifted Tuition rates, Elementary and Secondary Budgeted total cost / ADM = estimated cost per student Budget Funding Sources: Local, State, Federal (%) Property Tax / Total Operating Budget %

(E2) External measures, only available by agreement for peer sharing. (Collaborative Benchmarking) Care must be exercised in choosing peer districts. The peer district must be willing to enter into a multi-year commitment to share data on a timely basis. Peer districts must be willing to share PDE 2028

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(Budget) and PDE 2057 (Financial Report) data, together with maintenance, transportation and food service operating data, even though comparisons of district-to-district operating results may produce some negative results. Variations in relative district wealth (measured by aid ratio, assessment base, and state aid per pupil), affects the extent that tax increases are imposed on taxpayers. Different counties have different taxing structures, including differences in assessment valuation practices, or the presence (absence) of earned income tax and commercial properties. Different counties have different health care provider networks affecting the cost of claims. Regional consumer price indexes vary across the state, affecting the cost of services and competitive wages paid to staff.

Suggested Peer Group: 12-13 Budget, Property Tax Revenue, Mills, ADMs, Aid Ratio, Collection %,

PDE reported mill value: (assessed value x collection %) /1000 Garnet Valley SD: $84,250,373; $65,366,309; 28.7126; 4,636.060; .3226; 96%; $2,317,612

Haverford SD:$94,199,394; $75,344,578; 26.7305; 5375.273; .1500; 96.5%; $2,894,628 Rose Tree Media SD: $80,305,101; $61,227,075; 22.6143; 3733.072; .1500; 97%; $2,777,493 Springfield SD: $59,962,501; $47,462,672; 28.7300; 3464.574; .2431; 96.5%; $1,692,972 Wallingford-Swarthmore SD: $67,047,383; $50,207,545; 38.9150; 3,444.971; .3346; 96.3%; $1,331,467 Unionville-ChFd. SD: $71,128,330; $56,380,845; 23.7476 (*avg.); 4089.631; .1500; 97.5%; $2,374,170

* UCFSD collects property tax revenue from both Chester Co and Delaware Co. It has different assessment base valuation practices between the two counties. It uses an equalization calculation to establish the respective share of local property tax burden by county. Del Co mills: 21.4400.

Average mills calculated as: total collectable tax revenue / (total assessment value / 1000) Average mills are used to facilitate comparisons of tax base and tax revenue per student with other peer districts.

Peer District Suggested Data to be Shared: Financial:

PDE 2028 (budget) PDE 2057 (annual financial report) Assessment base and composition

Total students Total special education students (total disabled, total gifted)

Maintenance: Staffing Education buildings square footage (total)

Transportation: Staffing Total students transported

Size of fleet Status, in-house or contracted

Food Service Total Cost of operation Staffing Annual equivalent meals served Extent, if any, of general fund support Status, in-house or contracted

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Fiscal Direction

The Garnet Valley School District will ensure that its resources are effectively and efficiently aligned and funded to achieve the district’s mission. The board and administration have an obligation to maintain a strong financial condition, high credit rating, and reserves sufficient to sustain the district’s educational programs.

Financial Goals

A financial goal is an observable and measurable end result having one or more objectives to be achieved within a more or less fixed time frame. – Business Dictionary.com Business Office Goals 1 Keep the district in a fiscally stable position in both the short and long term 2 Establish and maintain accountability in budget monitoring 3 Adhere to best accounting and management practices (GASB, ASBO, PASBO, GFOA) 4 Provide financial reports in a timely and understandable manner and present them to all

members of the community 5 Establish and maintain a measurement scorecard (dashboard) to monitor and measure progress

towards financial performance goals. 6 Communicate to stakeholders through a variety of methods, including meetings, mailings, GVTV and the

GVSD website. The purposes of the communications are to identify community expectations and satisfaction level for finance and operations, as well as to share the district’s financial and operational performance data.

Defining and Measuring Financial Condition; Financial Performance Measures

“The term, Financial Condition, means different things to different people. Some consider it to be a school district’s financial standing at a given point in time. Some think it is a district’s ability to make ends meet. Others look at it as a district’s capacity to raise revenue”. Dean Mead, NCES, Assessing the Financial Condition of Public School Districts, Selected Papers in School Finance. Mead defines financial condition as “the ability of a school district to meet its obligations as they come due and to finance the services its constituency requires.” Among the measures he suggests for use in assessing a school district’s financial condition are liquidity, financial position, solvency, fiscal capacity, risk and exposure, and economic base. “Financial position is key. The degree of financial control a district exerts correlates to sound financial position. The general fund balance provides one measure of financial flexibility. A trend of year to year surpluses developing fund balance is viewed favorably, as is a fund balance policy that is adhered to. In highly rated school districts, property taxes account for the largest revenue source with state aid playing a minor role. As a result, reliance on stable tax revenues shields a district from fluctuations in state revenue…” Moodys “Performance measurement is a determination of what a program accomplishes and whether the desired results are being achieved. Performance measurement is the ongoing monitoring and reporting of program accomplishments, particularly progress towards pre-established goals.” Ohio Auditor of State. “What gets measured, gets done.” Peter Drucker

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Financial Performance Measure Descriptions

Section BHuman Resources

Students & Staffing

Demographics

Economics, Wealth & Income

Tax Reliance & Tax Risk

Short & Long Term Financial Condition

Financial Ratios

Accounts Payable & Purchasing

Payroll

Revenue, Expense Fd. Bal. & Stability

Debt & Debt Burden

Capital Projects, Student Funds

Human Resource Indicators: Average experience per teacher

Teacher turnover rate Teacher education attainment level distribution Percent of teachers with masters degree or higher

Teacher salaries and benefits relative to peers Benefits / Wage % (by benefit, and in total) Starting teacher salary Average teacher salary

FTE staffing by building and staff classification Identify extent of overtime and extra work

Offset: fees generated by outside activities that cause OT or extra work Identify emergency circumstances that cause OT or extra work Snow, flood, fire etc Identify cost of substitutes and identify the need to use the substitutes Student & Staffing Indicators:

Total enrollment projections Enrollment by school building Special Education population trend Disabled Gifted Charter school enrollment Private school enrollment Current class sizes Pupils per teacher

Teachers per administrator Pupils per administrator

Regular Ed: pupils per paraprofessional support staff Elementary Secondary

Special Ed: pupils per paraprofessional support staff Elementary

Secondary Demographic Indicators (including per capital and per student trend where applicable): Population growth A declining population may be indicative of an unhealthy local economy Identify special education student population growth trend

Ability to attract new business, as evidenced by: Employment expansion

Growth of labor force Diversification of employment sectors Identification of major area employers

Educational attainment Age characteristics Negative trends: Increases in proportion of residents who are under 18 or at least 65 years of age (NY

Office of State Comptroller)

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Economic Indicators (including per capita and per student trend where applicable): Act 1 index CPI Local unemployment rate

Residents in a locality who are unemployed / total civilian work force Poverty indicators

Extent of students qualified for free or reduced lunches Wealth and Income Indicators

Market value Market value per student

New construction Commercial Residential Median household income

Personal income (PI) trend Total district PI x Pa tax rate = estimated tax paid to state (ETP) Total State Subsidies / ETP = % of tax returned to district as subsidy Income per student Tax Reliance & Tax Risk Indicators:

“Fiscal capacity” is the ability to raise taxes, and is directly related to the size of the tax base available to the district. Total assessment base (taxables and non-taxables) including trends for Number and value of all properties, taxable and non-taxable, by type List of tax preference and tax exempt property, by number and type. Current tax base and tax base history Composition and change in composition of tax base Top 20 taxpayers and extent of district reliance on this tax revenue Budgeted collection factor Total property tax revenue Total district mills rate Tax Burden:

Property taxes relative to property values Property taxes relative to income Trend in tax burden relative to property values EM - Equalized Mills – Tax Effort (TE) is the product of dividing total local tax revenue by total

taxable, market value. This product is then multiplied by 1,000 to result in EM (equalized mills.) Equalized mills are used to provide comparisons of tax effort between districts.

AR- Assessment ratio - (assessed value / market value). Tax base per student and per student history Tax revenue per student and per student history Tax collection performance (budget to actual; percent collected year-to-year) Including, discounts, penalties, liens, refunds and exonerations

Tax leverage factor – Total operating expense / property tax revenue Risk Factor – All non tax revenues / property tax revenue

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Short –Term Financial Condition Indicators: • Liquidity

QR - Quick ratio – Cash +short term receivables + short term investments / current liabilities CR - Current ratio – Current assets / current liabilities DCOH - Days cash on hand - Total cash on hand and invested at end of year is / expenditures per day, (defined as expenditures/ 360 days). How many months? Days? (180 days cash on hand is Category 4; 90-180 days is Category 3). At what point in year is cash lowest; highest; is it consistent? What is the trend of the low point and high point; is it consistent? What is the minimum amount of cash needed at end of the year to avoid short term borrowing?

Presence and availability of other reserves

• Fund balance as % of total expenditures • Fiscal (tax) capacity (see above) Long –Term Financial Condition Indicators:

Revenues Tax dependency (see above) Subsidy dependency (state and federal aid as % of total revenue)

Budget referendum defeats in last five years Fund balance policy - Presence or absence of a fund balance policy, taken together with adherence to

policy

Future debt service projection Pension cost historical trend, projection, and funding ratios General fund multi year (3-5) operating projection

Financial Ratio Indicators:

ASR - Asset Sufficiency Ratio – Total fund assets / total fund liabilities FPR - Financial Position Ratio – (Total fund assets / total fund liabilities) / total revenue CFPR – Change in Financial Position Ratio – (Ending net assets – beginning net assets) / total

revenue DBR – Debt Burden Ratio – Total government fund revenue / total fund debt service ORR – Operating Reserve Ratio – Fund balance / fund expenditures (net of transfers) OMR – Operating Margin Ratio – Fund revenue – fund expenditures / fund revenue CFBR – Change in Fund Balance Ratio – (Current year fund balance – prior year fund

balance) / prior year fund balance TIE – Times interest earned ratio – Compares net cash flow from operations with interest component of

debt service (Total fund revenue – fund expense + interest expense) / interest expense DSCR - Debt Service Coverage Ratio - (Total fund revenue – fund expense +debt service) / debt service RPP – Revenue per pupil CPP – Cost per pupil

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Accounts Payable & Purchasing Indicators: CPY – Number of checks per year 1099 – Number of 1099s issued per year

DPVC – Number of days to process vendor check (date of invoice received vs. date paid) CPC – Cost per check – Total check processing cost / total number of checks issued in year VCR – Void check rate – Number of void checks / total number of checks issued in year BPR – Bids to purchase rate – Total bid $ / Total vendor purchase $ Payroll Indicators: CPY – Number of checks issued per year W2Y – Number of W2s issued per year

CPC – Cost per check – Total check processing cost / total number of checks issued in year VCR – Void check rate – Number of void checks / total number of checks issued in year DDR – Direct deposit rate – Number of direct deposits / number of payments to employees (per PR) Budgetary Revenue, Expense, Balance and Stability Indicators:

“Cash Solvency – The ability to generate enough cash to pay bills over a period, typically from 30 to 60 days.

Budgetary Solvency – The ability to generate sufficient recurring revenues during the fiscal year to meet recurring expenditures without incurring a fund deficit.

Long-term Solvency – A school district’s ability to pay all the costs of doing business in the long run. This includes maintaining the infrastructure, meeting employee benefit obligations, and paying debt as it comes due.

Service-Level Solvency – The ability to provide needed and desired services at the level and quality required for the basic health, safety, and welfare of the community.

Fiscal Stress – The inability of a …school district to maintain solvency in one or more of the following: cash solvency, budgetary solvency, long-term solvency or service-level solvency.”

Office of the State Comptroller of NY, Division of Local Government and School Accountability. SSB - Self-Sustaining Budget: Revenues = Expenses (Not revenues + fund balance = expenditures) Budget to actual financial variance analysis for major budget categories RABR - Actual revenue / budgeted revenue (measures revenue budgeting efficiency) EABR - Actual expenditures / budgeted expenditures (measures budgeting efficiency) Total property tax per student and %, trend Total all other local revenue per student and %, trend Total state subsidy per student and %, trend Total federal subsidy per student and %, trend Total spending

Percent of operating expense per pupil spent for instruction, support, community, and debt service

Spending per pupil Total expense and per pupil Instructional, support, community and debt expense per pupil Administrative expense per pupil

Administrative vs. instructional expense ratio Trend of annual per pupil cost vs. per pupil state instructional funding Special education expense - % of total budget

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Trend of annual special education expense vs. subsidy funding Trend of annual net (of state reimbursement subsidy) charter school costs Trend of annual transportation expense vs. subsidy funding Operating revenue to operating expense ratio - (can include or exclude non-recurring actions and transfers, but these amounts can obscure whether or not the budget is self-supporting) Current fund balance ratio - (= Fund balance / operating expenditures). If the ratio is less than 10%, the government has low cash solvency. If the ratio is between 10% and 25% the district has adequate cash solvency. 25% - 50% = substantial cash solvency, and >50% is high cash solvency. Fund balance stress test measures how fast the fund balance has grown in relation to operating expenditures - (= % change in GF Fund Balance / % change in Operating Expenditures) Trend analysis of general fund surpluses and deficits. Recurring deficits suggest fiscal stress. Recurring surpluses may be associated by taxpayers with excess taxes and fees.

Debt & Debt Burden Indicators (per capita and per student)

“Credit rating agencies focus on the ability of the district to repay its debt obligations. Their credit rating assessment encompasses an evaluation of the present and projected future economic health of the district and the impact of past and present financial decisions (including financial management practices) of the district. The most frequently cited financial factor in credit analysis is the general fund balance. Management has always been viewed as a crucial component of credit analysis. Property tax collection rates and accounting practices are occasionally mentioned in credit reports. Duncombe, Center for Policy Research, Syracuse University “Developing a Financial Condition Indicator System for New York Schools.” Total debt and debt service Debt per student Credit rating debt ratios:

Debt outstanding / property market value Debt service / total revenues or total expenditures Debt per $100 of assessed value Percent of debt paid off over 10 years

Debt limit & percent of debt limit used Short term debt trend - An increasing trend in short tem debt is a warning indicator of coming

financial problems Long term debt trend Capital spending per pupil

Other Funds (Capital Projects & Student Funds) CPY Checks per year

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Communication Indicators: The Board should identify and communicate “Dashboard Indicators” (key measures), which can be presented in easy-to-read graphical format. The dashboard data can be provided in a wallet sized card to provide handy fast facts and to summarize the dashboard measures. A timely, (mid-April), community budget development flyer (see Mt. Lebanon SD) can be used to provide information about the budget process, summary budget data, and to advertise new meeting dates to discuss the budget with the community. The flyer can be used to describe budget changes, not only the change in proposed tax rate, but also the effect of any proposed program reductions, any changes in mandated costs (state retirement, charter school cost, bargained healthcare costs). It can describe changes in revenues arising from tax appeals, subsidy cuts, or subsidy deterioration when subsidies do not correspond to the level of costs incurred. An annual community performance report provides a baseline for discussion and improves accountability, performance and transparency. The community performance report also serves to build trust in the community and creates a more business-like reporting model. It communicates a summary snapshot of finance and operating results to the community, highlighting cost reductions, cost avoidances, and revenue enhancements.

There should be a public participation process in place, such as the West Chester “Community Budget Task Force” or the Solanco SD “Community Conversations”, that educates, informs, and provides a forum for parents and other residents to provide input to board members and administrators. The West Chester Area School District School Board adopted a resolution in September 2011 giving approval for the administration to move forward with a timeline to engage the community and staff in the following community budget task force committees: Class size (minimum class size, advance placement, advanced foreign language, gifted offerings,

special education caseloads, etc.) Alternative Revenues (advertising on grounds, buses, school calendar, lunch menus, tax bill, website; extracurricular activity fees, facility use fees, sports and summer camp fees, before and after school programs, etc.) A fee-for-full-day-kindergarten was considered but rejected since the state school code requires that kindergarten programs be offered free to resident children.

Third party delinquent tax collection was also considered.

Delivery of instructional programs

Delivery of non-instructional programs Subgroups: Human Resource Efforts Use of substitutes Size of instructional assistant staff (paraprofessionals)

Size of secretarial staff Use of automated time attendance

Require direct deposit Facilities

Custodial cleaning procedure changes Utilities purchasing and conservation efforts Supply needs and purchasing Equipment needs

Space consolidation Space utilization School closings

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The task force was charged with identifying the types of educational programs it would support, and at what cost. The task force was asked to identify sustainable savings, so its focus was on the operating budget, comprised of recurring costs, rather than the capital budget, which consists of non-recurring one-time costs. The committee formed to review space consolidation was further charged to comply with various local building code, state capacity, and federal access regulations. These committees were divided into other subcommittees and given a target completion date of late November 2011. Several committees looked at reductions in program expenses that would provide the least amount of negative impact on classroom instruction. Each committee report finding included a financial component and an impact component regarding how the finding would affect students and other programs Since the task force findings were returned by late November the Board had time to consider the findings and incorporate parts of the findings into the budget that was being developed. Results of the task force were posted on the district’s website, and the task force was re-formed the following year to update the community about the district’s implementation progress and to further review other potential savings areas.

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Supporting Operations:Performance Measure Descriptions

Section CMaintenance

Transportation

Food Service

Technology

Supporting Operations Performance Measures: Maintenance, Transportation, Food Service & Technology

Maintenance Department Indicators: The district will operate its educational facilities to meet life safety requirements and to support a safe, secure, and nurturing learning environment. Measures:

Total annual cost & cost per pupil Trend of total annual utility costs Energy management and conservation:

Utility cost per square foot Energy use per kilowatt

Custodians per square foot of building space Number of work orders processed annually, categorized by type Work order completion time Facility use requests, categorized by building and field use requests Community survey: life and safety adequacy Staff survey: satisfaction with facilities School building useable capacities and % utilization Status of infrastructure Facility needs projection

Transportation Department Indicators: The district will provide safe and efficient transportation services that support the fundamental mission of the school district.

Measures: Total annual cost & cost per pupil Number of students transported daily Bus capacity utilization rate (75% is benchmark) Number of daily runs GVSD Out of district (Charter Schools, Non public, Vo-Tech Special Ed) Total miles driven annually Average time on bus Accidents per year Cost per mile State subsidy per student Count of non public schools served Miles traveled yearly for non public schools % of buses arriving on time Bus replacement plan

Food Service Department Indicators: The district will provide safe and efficient food services that support the fundamental mission of the school district.

Total annual cost & cost per pupil Total cost / total revenue (including subsidies). Is this enterprise fund self- sufficient? If not then:

extent of general fund support, if any

Sales to pupils (current and historical trend)

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Number of breakfast and lunch meals served Elementary Middle Secondary

Meal Equivalents:

1 lunch = one meal equivalent 2 breakfasts = 1 meal equivalent 3 snacks = 1 meal equivalent

A la carte / federal lunch reimbursement = 1 meal equivalent MPLH Meals per labor hour Student participation rate

Lunch prices Elementary and secondary History Technology Department Indicators: The district will provide safe and technology services that support the fundamental mission of the school district.

Total annual cost & cost per pupil Number of students per computer Bandwidth per pupil

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Current Operations:Service & Resource Descriptions

Section DBusiness Office Dept.

Facilities Dept.

Transportation Dept.

Food Service Dept.

Current Operations: Service & Resource Descriptions Business Department The business department of Garnet Valley School District is located in the Garnet Valley Education Center wing of the Garnet Valley Elementary School. The department is responsible for all financial aspects of district operations including the receipt of all revenues, managing all investments, the payment of all bills, the processing of all payroll related services, processing all employee benefits, working with federal, state and local auditors, working with elected and appointed tax collectors, preparing and presenting the general fund budget, and any other fiscally related activities. Staffing:

The business department consists of the following personnel: the director of business & support services, a payroll supervisor, a health benefits coordinator (who also maintains the child accounting records and monthly budgetary accounting), an accounts payable clerk, a finance clerk (who maintains district bids, student, trust and athletic funds, property tax payment files, employee absence files, workers compensation files, and life & disability insurance files) a secretary (who also assists in payroll processing and administers the district’s homestead tax relief program) and a receptionist. The receptionist duties also include enrolling all new students, and assisting with purchase order and account payable processing.

Facilities Department Garnet Valley School District’s facilities department is responsible for the maintenance of all district facilities and property. This includes all cleaning, preventative maintenance, lawn and landscaping, plowing of snow, warehousing of supplies, annual capital projects and being the liaison with architects and contractors on building renovations and additions. Staffing:

The staff of the department includes a director of operations, a facilities supervisor, an assistant supervisor, one full time secretary and one part time secretary, nine maintenance mechanics, and thirty-seven custodians.

Facilities:

The district uses five school buildings, a maintenance office, transportation office, a transportation garage, and an administrative center, that are maintained by the facilities department. The department also provides limited facility services for Pennington School, which is leased to the Delaware County Intermediate Unit. The total square footage maintained by the department is as follows: Bethel Springs Elementary School 90,000 Concord Elementary School 133,043

Garnet Valley Elementary School 112,330 Garnet Valley Middle School 192,737 Garnet Valley High School 267,422 Total 795,532

Pennington School 71,400

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Maintenance Fleet: The department uses and maintains a fleet of two utility vans, four pickup trucks, and one service truck.

Services Provided:

-Cleanliness and safe upkeep of facilities on a daily basis. -Repair and maintenance of district land and facility infrastructures. -Repair and maintenance of building electrical, mechanical, HVAC, kitchen and plumbing

equipment. -Preventive maintenance of equipment to ensure continued service. -Maintenance and upkeep of district athletic fields, lawns, landscaping and required

snowplowing & road treatments. -Daily courier service to all facilities including bank deposits and intra office mail. -Warehousing and distribution of custodial supplies for the district. -Implementation of yearly capital improvement projects as deemed appropriate and

approved by School Board. -Support the District’s ongoing construction projects and serve as the District’s central focal

contact point between architect, clerk of the works, construction manager and contractors.

Transportation Department The transportation department of Garnet Valley School District provides transportation services to both public and private schools for all students of the district to an area that extends to a ten mile radius outside the borders of the district. Special Ed students are transported to the school that meets the student needs, regardless of distance. Vo Techs: 2

Private and parochial schools: 34 Special Ed schools: 16 Total 52 These totals include transportation to schools in the state of Delaware, including 15 private schools and 1 Special Ed school. We transport about 5,476 students, including 611 non-public students, 841,674 total miles per year to the five county area of southeastern Pennsylvania, as well as adjacent areas in the state of Delaware. Transportation Fleet:

The department uses and maintains a fleet of: Buses (active) 55 Spares (also used for athletic and field trips) 10 Vans 13 Total 78

Staffing: The department is headed by a transportation supervisor, a dispatcher, one full time secretary and one part time secretary, 63 (not FTEs) bus drivers, 8 bus aides, and 2 mechanics.

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Transportation Facilities: The transportation office is located next to the middle school building, while the bus garage is adjacent to the high school building. The office and garage contain approximately 1,000 usable square feet.

Staff Training:

All new GVSD drivers must complete a minimum of 55 hours training both on the road and in the classroom before being permitted to take the State Police driving test to obtain a Commercial Drivers License (CDL) and school bus endorsement. GVSD’s training far exceeds the state requirement of 20 hours of training. The School District’s Driver Instructors, take great personal pride in being recognized and complimented on many occasions by the State examiners who have remarked on the level of preparedness of GVSD driver candidates. Every driver and aide attends a minimum of two safety meetings a year covering mandatory topics such as student management, loading & unloading zones, defensive driving and other appropriate training. In addition, each driver is observed and evaluated by a Supervisor or Driver Instructor annually. Any driver who is identified as being deficient in a particular skill is assigned remedial training. All School Bus Drivers are required to complete recertification every four (4) years. Recertification requires a minimum of 10 hours of instruction and successful completion of knowledge and driving skills examinations by the State. The instruction includes seven (7) hours of classroom training and three (3) hours of in-the bus training.

Preventative Maintenance:

GVSD has two ASE certified mechanics who maintain our fleet of 78 school buses and vans. All repairs and preventative maintenance receive timely, cost efficient service. In addition to performing routine repairs and maintenance the mechanics are responsible for conducting semi-annual state mandated safety inspections. In addition to the semi-annually inspections conducted by our state certified inspection mechanics the Pennsylvania State Police perform an annual safety inspection of each bus prior to the start of each school year. The District prides itself on the fact that no school bus has ever been rejected by the State Police because of a safety defect.

Food Services Department Garnet Valley School District offers quality food service on a daily basis to all students throughout the district, as well as offering catering to the district and those in the community who utilize the facilities. Staffing:

The Food Service Supervisor oversees all the management of the department, including training, communicating with all levels (students, parents, faculty, higher administration, principals), ordering food, approving invoices, creating & billing catering functions, all correspondence (phone & email), approving payroll time sheets, developing menus, food safety, audit compliance, conducting student advisory committee meetings, input on purchasing kitchen equipment and planning of new kitchens, planning cafeteria technology, and ensuring compliance with the State Board of Health.

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The elementary kitchens are each staffed with a cook/manager. The staff workers (FTEs) include: BSES 4.61 Concord 5.05 GVES 7.55 GVMS 10.18 GVHS 11.72 Total 39.11 The Pennington School is operated by the Delaware County Intermediate Unit for various Delaware County special education students. The Garnet Valley Food Service Department provides lunch services to these students. The lunches are prepared at the High School and brought to Pennington by a district courier. They average anywhere from 55 lunches per day, and charge $2.55 per elementary lunch. The Pennington students we serve are also under the guidelines of the National School Lunch Program, so we are able to claim any eligible meals for government reimbursement. The district employs one worker to serve these students and staff.

Services Offered:

Breakfast is offered at the middle school and high school. Breakfast costs $1.35 (reduced price is $0.30).

Lunch - offered at all schools, and cost $2.55 at the elementary level, $2.75 at the middle school level, and $2.95 at the High School.

Catering -catering for board meetings, principals, administration, special district functions, and to individuals/groups that wish to rent the districts facilities are offered. Caterings are priced on an individual basis. There is a fixed price catering menu, however, there is a lot of mixing and matching that takes place, and labor is a variable.

NSLP:

National School Lunch Program (NSLP) -founded by the USDA in 1946 and it’s purpose was to ensure that every student had access to a nutritionally balanced lunch, no matter what their economic situation. Besides offering the full meal price, there are also reduced and/or free prices if the student’s family qualifies for assistance. Reduced lunch meals cost $0.40, and free meals are, in fact, free. Each year, families may apply for assistance at the beginning of each school year if they believe they qualify for assistance. Families are also encouraged to apply or re-apply as needed if there is a change to the financial status of the household.

The district business office accountant, processes our free & reduced applications, and provides the food service supervisor with a list of who has been approved for free & reduced lunches.

Reimbursements: By being a part of the NSLP and abiding by their regulations for meals, and by adhering to required state and federal requirements, we are reimbursed:

For every free breakfast meal served, we receive $1.65 in reimbursement. For every reduced breakfast meal served: $1.35. For every paid breakfast meal: $0.37. (These are reimbursement rates for the 2011-2012 school year. The rates change on a yearly basis).

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For every free lunch meal served, we receive $2.96 in reimbursement. For every reduced lunch meal served: $2.56. For every paid lunch meal served: $0.37. (These are reimbursement rates for the 2011-2012 school year. The rates change on a yearly basis).

Government Commodities In addition to receiving reimbursements for participating in the NSLP, we also receive government food commodities. These are offered on a monthly basis, 9 months out of the year.

Reimbursable Meal Required Content In order for a meal to be reimbursable, it must contain the following: Breakfasts must contain: 8 oz of fluid milk, ½ cup 100% fruit juice or whole fruit or vegetable, 1 serving of whole grains (bread, biscuit, roll, muffin, cereal) and a variety of choices on the protein (1 oz of meat/meat alternate or 4 oz. yogurt)

Lunches must contain: 2 oz of meat or meat alternate, ¾ cup total of fruits & vegetables (usually split into ½ cup fruit, ¼ cup vegetable), 1 serving of grains/bread, and 8 oz of fluid milk.

Examples of meat alternates are: cheese, eggs, cooked dried peas or beans, peanut butter, or yogurt Offer vs. Serve As part of the NSLP, we give students the “Offer vs. Serve”. That means, although we offer all the components of the meal, the students may opt to take all the options, or as few as three and still have it count as a reimbursable meal. This gives the students more choices and cuts down on food waste.

NSLP Audits The state & federal NSLP audit us once every 5 years. If we are found to be in violation in any part of the program (application procedure, claiming practices, insufficient meal contents, etc.), we will be fined and/or have reimbursement withheld.

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Annual Financial Report (AFR)and Audit Data History

Section EBalance Sheets

Revenues

Expenses

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A B C E F G H IGeneral Fund Balance Sheet History June 30 2011 June 30 2010 June 30 2009 June 30 2008 June 30 2007per AFR page GOV-1A (Assets) & GOV-2A (Liabilities & Fd Bal) General General General General General

AC Fund Fund Fund Fund FundASSETS

Cash and cash equivalents 100 1,407,404 812,209 4,113,095 1,317,505 Investments 110 12,160,649 11,065,741 10,901,161 8,728,808 8,392,508 Taxes receivable 120 1,623,779 1,720,353 2,120,037 1,607,165 1,110,692 Due from other funds 130 904 816,487 11,649 380,519 Due from other governments 141 1,989,597 2,048,807 724,052 1,688,247 1,577,663 Other intergovernmental revenue receivable 145 1,018,107 Other receivables 150 635,978 66,279 140,609 176,412 Other current assets 190 17,000 0 4,030

TOTAL ASSETS 16,410,907 16,325,584 16,392,053 16,289,573 12,959,329

LIABILITIES AND FUND BALANCESLIABILITIES

Due to other governments 411 30,565 887,607 0 Accounts payable 420 2,180,727 1,235,346 1,808,871 1,166,663 1,104,597 Accrued salaries and benefits 461 5,449,127 4,393,997 4,258,735 3,884,125 3,154,415 Deferred revenues 480 1,226,081 1,287,633 1,653,309 1,321,296 929,534 Accrued compensated absences/early retirement incentive490 552,708 513,194 439,378 428,078TOTAL LIABILITIES 8,855,935 7,500,249 8,234,109 7,699,069 5,616,624

FUND BALANCES Restricted for Student Activities 759 484,921 392,221 482,068 440,772 282,368 Committed 771 2,892,436 1,743,134 1,237,493 4,291,439 4,286,609 Unassigned 772 4,177,615 6,689,980 6,438,383 3,858,293 2,773,728

TOTAL FUND BALANCES 7,554,972 8,825,335 8,157,944 8,590,504 7,342,705

TOTAL LIABILITIES AND FUND BALANCES 16,410,907 16,325,584 16,392,053 16,289,573 12,959,329

Financial Condition: Short Term Indicators

QR Quick ratio (cash & investments / current liabilities) 137.32% 147.54% 132.39% 113.37% 149.42%

CR Current ratio (current assets / current liabilities) 185.31% 217.67% 199.08% 211.58% 230.73%

DCOH Days cash on hand (June 30th cash & invest / expense day)

Year = 360 days 54 52 53 44 46

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A B D E F G H I JBudget Budget AFR AFR AFR AFR AFR

1213 1112 1011 0910 0809 0708 0607Func General Fund Revenue Totals Totals Totals Totals Totals Totals Totals

6000 Local Revenues6111 Regular Property Tax 65,366,309.00 63,962,105.00 60,707,340.77 59,891,465.44 55,735,762.00 53,406,543.00 49,674,093.056112 Interim Tax 755,700.00 755,700.00 1,457,488.75 764,520.00 1,564,245.00 2,332,995.00 1,428,738.066113 Public Utility Realty Tax 84,000.00 84,000.00 85,298.89 82,302.04 71,560.00 72,851.00 73,317.486114 Payment In Lieu Of Tax 3,000.00 3,000.006150 Act 511 Taxes, Proportional Assessment, Tfr. Tax 529,940.00 529,940.00 639,010.99 774,836.79 505,897.00 1,608,528.00 1,455,234.356400 Delinquent Tax 1,337,550.00 1,142,539.00 1,513,647.16 1,657,533.75 1,378,663.00 1,129,076.00 1,031,071.656500 Interest 95,000.00 132,588.00 96,681.17 132,588.06 480,977.00 856,415.00 995,018.206700 District Activities (Students) 944,000.00 944,000.00 667,285.97 737,561.87 748,862.00 836,152.00 758,935.876831 Pass-Thru Funds Idea Grant Funds - IU 930,651.00 1,125,662.00 1,595,265.00 1,358,303.00 859,509.00 768,812.00 766,654.006910 Rentals 981,882.00 965,294.00 951,896.00 1,228,795.22 1,237,600.00 762,753.00 734,500.006920 Contributions And Donations 250.006944 Tuition (Phila SD for WAC Ctr, & Summer School) 30,000.00 30,000.00 73,545.17 13,842.00 160,985.00 42,210.00 30,386.976980 Community Activities (Use Of Facilities) 65,000.00 65,000.00 74,143.05 55,102.00 93,423.00 111,840.00 56,797.506990 Refunds And Misc Revenue 7,000.00 7,000.00 212.37 22,349.00 16,700.82

6000 Total Local Revenue 71,130,032.00 69,746,828.00 67,862,065.29 66,719,199.17 62,837,483.00 61,928,175.00 57,021,447.95Memo: Regular Property Tax 65,135,978.00 63,720,710.00 60,474,326.77 59,652,852.44 55,531,218.00 53,201,794.00 49,488,996.05

DCCC Tax (Bethel only) 230,331.00 241,395.00 233,014.00 238,613.00 204,544.00 204,749.00 185,097.00

Total Property Tax (as above) 65,366,309.00 63,962,105.00 60,707,340.77 59,891,465.44 55,735,762.00 53,406,543.00 49,674,093.05

All Other Local Revenue 5,763,723.00 5,784,723.00 7,154,724.52 6,827,733.73 7,101,721.00 8,521,632.00 7,347,354.90

Total Local Revenue 71,130,032.00 69,746,828.00 67,862,065.29 66,719,199.17 62,837,483.00 61,928,175.00 57,021,447.95

Tot.Property Tax, incl.DCCC % of tot. local revenue 91.8969% 91.7061% 89.4570% 89.7665% 88.6983% 86.2395% 87.1148%

All Other Local Revenue, % of tot. local revenue 8.1031% 8.2939% 10.5430% 10.2335% 11.3017% 13.7605% 12.8852%

Tot.Property Tax, excl.DCCC % of tot. local revenue 91.5731% 91.3600% 89.1136% 89.4088% 88.3728% 85.9089% 86.7901%

All Other Local Revenue, % of tot. local revenue 8.4269% 8.6400% 10.8864% 10.5912% 11.6272% 14.0911% 13.2099%

7000 State Revenues7110 Basic Instructional Subsidy 3,779,871.00 3,609,136.00 3,078,315.65 3,241,802.00 3,607,528.00 3,505,742.00 3,433,995.217140 Charter School Reimbursement 0.00 0.00 55,463.01 80,629.00 98,001.00 82,163.00 59,343.737160 Tuition For Orphans, Children 26,835.33 205,378.00 71,767.00 65,074.00 99,578.467170 School Improvement7180 Staff And Program Development7210 Homebound Instruction 297.00 127.00 428.227220 Voc Ed7240 Driver Ed7271 Special Ed 1,485,503.00 1,485,503.00 1,584,610.78 1,548,614.00 1,495,880.00 1,450,450.00 1,464,577.647280 Adult Literacy7299 Other7310 Transportation 722,500.00 710,250.00 773,988.93 803,497.00 746,497.00 680,492.00 636,759.467320 Rental & Sinking Fund Payments 349,150.00 349,150.00 404,727.69 298,260.00 184,105.00 653,844.00 575,052.997330 Health Services 91,857.00 91,857.00 93,237.45 94,217.00 93,199.00 91,857.00 87,967.977340 Homestead Tax Relief 1,467,370.00 1,467,439.00 1,467,520.12 1,467,444.00 1,467,488.007360 Safe Schools7400 Voc Ed Programs7501 Accountability Grant 82,907.00 211,020.00 225,030.00 225,030.00 227,994.00 223,524.007502 Duel Enrollment Grant 5,227.00 12,796.007810 Social Security Subsidy 1,628,000.00 1,640,000.00 1,650,573.54 1,574,536.00 1,535,249.00 1,365,671.00 1,304,199.007820 PSERS Subsidy 2,554,000.00 1,830,000.00 1,234,215.54 988,178.00 920,736.00 1,301,825.00 1,155,717.007910 Technology 25,000.00 25,000.00 22,147.00 21,540.00 24,940.627920 Classrooms for the Future 74,374.00

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57585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109

7000 Total State Revenue 12,103,251.00 11,291,242.00 10,580,508.04 10,549,732.00 10,525,378.00 9,459,575.00 9,066,084.30

8000 Federal Revenues8513 IDEA Sec 619 1,596.008511 ESEA Title IV8514 NCLB Title I Improv Acad Achiev 116,067.00 116,067.00 119,228.00 122,488.00 110,433.00 121,262.00 105,466.108515 NCLB Title II Prep Training & Recruit 69,052.00 69,052.00 68,784.00 69,052.00 67,602.00 95,600.00 66,611.008518 Title V 4,613.008519 NCLB Title VI Flexibility & Accountability 4,467.008560 Federal Block Grants 23,485.00 23,485.00 799.008590 Restricted Federal Grants-In-Aid Thru Comm.8670 Drug Free Schools 9,016.00 9,016.00 13,610.00 10,005.00 21,009.208690 Other Grants 139,348.00 139,348.00 9,016.00 79,249.008701 ARRA - IDEA, Part B8708 ARRA - State Fiscal Stabilization Fund SFSF 425,779.00 436,338.008709 ARRA - Education Jobs Fund 252,267.008810 School Based ACCESS Med Reimb 660,122.00 660,122.00 339,879.48 319,357.83 527,847.00 295,785.00 265,752.07

8000 Total Federal Revenue 1,017,090.00 1,017,090.00 1,205,937.48 956,251.83 720,291.00 607,964.00 463,451.37

9000 Other Financing Sources9100 Sale Of Bonds9200 Proceeds Of Extended Term Financing9320 Special Rev Fd Tfr (Adjust Beg Bal GF 07012010) 3,847.66 Beginning balance reclassed to include Athletic Fund per GASB9330 Capital Project Fund Tfrs9340 Debt Service Fund Tfrs9350 Food Service (Enterprise Fd) Tfrs9360 Internal Svc Fd Tfrs9370 Trust & Agency Fd Tfrs9380 Activity Fd Tfrs9400 Sale Of Fixed Assets9611 Rcpts From Lea'S - Ed.9500 Refund Of Prior Yr Exp9900 Other Financing Sources Not Listed - Use of Fd Bal

9000 Total Other Financing Sources 0.00 0.00 3,847.66 0.00 0.00 0.00 0.00

Summary Revenue6000 Local 71,130,032.00 69,746,828.00 67,862,065.29 66,719,199.17 62,837,483.00 61,928,175.00 57,021,447.957000 State 12,103,251.00 11,291,242.00 10,580,508.04 10,549,732.00 10,525,378.00 9,459,575.00 9,066,084.308000 Federal 1,017,090.00 1,017,090.00 1,205,937.48 956,251.83 720,291.00 607,964.00 463,451.37

Subtotal, revenues 84,250,373.00 82,055,160.00 79,648,510.81 78,225,183.00 74,083,152.00 71,995,714.00 66,550,983.629000 Other financing sources 0.00 0.00 3,847.66 0.00 0.00 0.00 0.00

Total revenue and other financing sources 84,250,373.00 82,055,160.00 79,652,358.47 78,225,183.00 74,083,152.00 71,995,714.00 66,550,983.62

Summary Change in Fund Balance:Beginning Total Fund Balance 5,475,000.00 7,638,100.00 8,825,335.54 8,157,944.74 8,590,503.83 7,342,704.83 7,173,493.42Total revenues & other financing sources 84,250,373.00 82,055,160.00 79,652,358.47 78,225,183.00 74,083,152.00 71,995,714.00 66,550,983.62Total expenditures & transfers (separate wrksht) 84,250,373.00 82,484,602.00 80,922,721.51 77,557,792.20 74,515,711.09 70,747,915.00 66,381,772.21Revenues over (under) expenditures & transfers 0.00 (429,442.00) (1,274,210.70) 667,390.80 (432,559.09) 1,247,799.00 169,211.41

Ending Total Fund Balance AFR page ref GOV - 6 5,475,000.00 7,208,658.00 7,554,972.50 8,825,335.54 8,157,944.74 8,590,503.83 7,342,704.83

Expenditures net of transfers 84,250,373 82,484,602 80,496,943 76,068,776 74,515,711 70,747,915 66,381,772

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5000 Debt service and other financing uses:5100 Interest & fees 4,513,705 4,893,507 4,728,603 4,059,517 4,350,173 5,337,327 8,920,9795100 Principal 6,133,000 6,053,000 5,800,000 6,180,157 6,089,957 5,151,722 1,196,2185100 Total debt service 10,646,705 10,946,507 10,528,603 10,239,674 10,440,130 10,489,049 10,117,1975200 Transfers 0 0 425,779 1,489,016 0 0 05900 Reserve for contingency 0 360,000 0 0 0 0 0

Total debt service and other financing uses 10,646,705 11,306,507 10,954,382 11,728,690 10,440,130 10,489,049 10,117,197

Budgetary Revenue, Expense, Balance and Stability IndicatorsFBR Fund balance ratio (fund bal / operating expense) 6.50% 8.74% 9.34% 11.38% 10.95% 12.14% 11.06%OMR Operating margin ratio (rev - exp) / revenue 0.00% -0.52% -1.60% 0.85% -0.58% 1.73% 0.25%OROER Operating revenue / operating expense. Exclude transfers 100.00% 99.48% 98.95% 102.83% 99.42% 101.76% 100.25%ORR Operating reserve ratio (fund bal / expenses, excluding transfers) 6.50% 8.74% 9.39% 11.60% 10.95% 12.14% 11.06%SSB Self sustaining budget (revenues - expense, excluding transfers) 0 (429,442) (848,432) 2,156,407 (432,559) 1,247,799 169,211Sub % Subsidy dependency (state& federal $ vs total revenue) 15.57% 15.00% 14.80% 14.71% 15.18% 13.98% 14.32%

Expenditures / day (360 days) 234,029 229,124 223,603 211,302 206,988 196,522 184,394

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A B C F G H I JGVSD AFR & Audit 1011 0910 0809 0708 0607

All General Fund Expenditures Expend Expend Expend Expend ExpendAFR AFR AFR AFR AFR

1100 Regular Programs-E/S1100 100 Personal Svcs - Sals 24,197,772.03 23,029,256.88 22,268,956.10 21,483,400.00 19,319,741.861100 200 Personal Svcs-Employee Benef1100 210 Grp Ins - Contracted Provider 4,569,329.06 4,309,432.95 3,526,966.31 3,975,465.00 3,149,417.881100 220 Social Security Contributions 1,777,869.69 1,795,741.71 1,734,962.70 1,610,514.00 1,459,421.051100 230 Retirement Contributions 1,780,284.43 1,562,946.96 1,798,470.57 1,586,625.00 1,454,267.111100 240 Tuition Reimbursements 179,588.55 170,952.67 143,850.92 138,229.00 210,188.651100 250 Unemployment Compensation 29,795.40 25,981.98 15,321.94 9,477.00 1,911.091100 260 Workers Compensation 188,591.79 194,513.74 182,581.56 188,857.00 170,452.121100 200 Total Benefits 8,525,458.92 8,059,570.01 7,402,154.00 7,509,167.00 6,445,657.901100 300 Purch Prof & Tech Svcs 294,795.70 66,775.00 209,062.79 232,474.00 158,193.731100 400 Purch Property Svcs 13,610.35 16,846.67 14,244.78 21,922.00 29,087.941100 500 Other Purch Svcs1100 550 Printing & Binding 8,332.96 47,776.97 6,158.95 11,325.00 13,391.001100 560 Tuition Reimbursements 462,265.00 327,143.40 346,724.36 383,809.00 330,079.721100 580 Travel 57,441.84 12,558.85 94,171.23 93,594.00 20,738.081100 500 Total Other Purchased Services 528,039.80 387,479.22 447,054.54 488,728.00 364,208.801100 600 Supplies1100 610 General Supplies 404,350.88 388,584.59 446,741.95 407,605.00 402,931.251100 640 Books & Periodicals 302,021.96 150,677.40 280,373.55 251,006.00 265,952.371100 600 Total Supplies 706,372.84 539,261.99 727,115.50 658,611.00 668,883.621100 700 Property 2,217.30 0.00 71,659.55 0.00 0.001100 800 Other Objects 4,000.00 4,000.00 107.00 212.00 0.001100 Total 34,272,266.94 32,103,189.77 31,140,354.26 30,394,514.00 26,985,773.85

1200 Special & Gifted Education1200 100 Personal Svcs - Sals 7,637,078.47 6,649,655.89 5,617,091.30 5,105,917.00 4,785,550.421200 200 Personal Svcs-Employee Benef1200 210 Grp Ins - Contracted Provider 1,160,781.61 1,204,599.15 931,135.39 677,886.00 780,146.701200 220 Social Security Contributions 451,645.53 507,286.05 419,823.65 386,459.00 361,515.061200 230 Retirement Contributions 452,259.79 454,521.22 435,191.18 380,726.00 360,238.371200 240 Tuition Reimbursements 45,622.22 47,958.43 38,103.95 33,170.00 52,066.101200 250 Unemployment Compensation 7,568.80 7,381.85 4,058.54 2,274.00 473.401200 260 Workers Compensation 49,117.26 26,510.00 21,119.55 17,816.00 18,371.331200 200 Total Benefits 2,166,995.21 2,248,256.70 1,849,432.26 1,498,331.00 1,572,810.961200 300 Purch Prof & Tech Svcs 1,398,537.65 1,063,511.78 1,169,431.86 859,114.00 616,166.591200 400 Purch Property Svcs 8,791.32 10,083.00 15,308.00 13,166.60

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414243444546474849505152535455565758596061626364656667686970717273747576777879

1200 500 Other Purch Svcs1200 550 Printing & Binding 350.00 686.00 790.00 841.501200 560 Tuition 258,073.00 209,387.40 122,206.00 76,928.671200 580 Travel 71,815.56 58,023.65 93,546.59 50,181.00 25,843.011200 590 Other 7.75 5,052.001200 500 Total Other Purchased Services 71,815.56 316,454.40 303,619.99 178,229.00 103,613.181200 600 Supplies1200 610 General Supplies 84,047.72 153,665.40 160,019.04 243,109.00 216,960.951200 640 Books & Periodicals 29,237.12 11,397.85 20,911.00 44,687.091200 600 Total Supplies 113,284.84 153,665.40 171,416.89 264,020.00 261,648.041200 700 Property 425,779.00 988.00 8,133.191200 800 Other Objects 28,502.80 1,462.71 1,437.00 1,255.00 1,416.501200 Total 11,841,993.53 10,441,798.20 9,122,512.30 7,923,162.00 7,362,505.48

1300 Vocational Education Programs1300 100 Personal Svcs - Sals 185,204.00 181,968.50 177,590.50 174,112.00 171,748.001300 200 Personal Svcs-Employee Benef1300 210 Grp Ins - Contracted Provider 35,082.63 33,013.09 29,438.87 23,116.00 27,998.581300 220 Social Security Contributions 13,650.22 13,881.93 13,273.18 13,178.00 12,974.361300 230 Retirement Contributions 13,668.76 12,438.02 13,759.04 12,983.00 12,928.541300 240 Tuition Reimbursements 1,378.86 1,312.38 1,204.70 1,131.00 1,868.591300 250 Unemployment Compensation 228.77 202.01 128.31 77.00 16.991300 260 Workers Compensation 1,447.98 1,367.14 1,341.51 1,362.00 1,345.381300 200 Total Benefits 65,457.22 62,214.57 59,145.61 51,847.00 57,132.441300 300 Purch Prof & Tech Svcs1300 400 Purch Property Svcs 691.54 212.31 238.50 400.00 296.751300 500 Other Purch Svcs1300 550 Printing & Binding1300 560 Tuition 244,794.98 413,823.20 452,073.63 265,817.00 367,748.741300 580 Travel 50.00 19.85 184.06 477.00 633.631300 500 Total Other Purchased Services 244,844.98 413,843.05 452,257.69 266,294.00 368,382.371300 600 Supplies1300 610 General Supplies 10,684.21 11,997.18 10,693.06 8,883.00 19,009.721300 640 Books & Periodicals 1,904.82 7,800.90 5,601.34 15,469.00 3,822.691300 600 Total Supplies 12,589.03 19,798.08 16,294.40 24,352.00 22,832.411300 700 Property 0.00 0.00 0.00 0.00 0.001300 800 Other Objects 0.00 0.00 0.00 0.00 0.001300 Total 508,786.77 678,036.51 705,526.70 517,005.00 620,391.97

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8081828384858687888990919293949596979899100101102103104105106107108109110111112

1400 Other Instructional Programs (Homebound, etc.)1400 100 Personal Svcs - Sals 382,674.201400 200 Personal Svcs-Employee Benef1400 210 Grp Ins - Contracted Provider 14,609.321400 220 Social Security Contributions 7,118.541400 230 Retirement Contributions 4,298.211400 240 Tuition Reimbursements 306.041400 250 Unemployment Compensation 28.391400 260 Workers Compensation 684.491400 200 Total Benefits 0.00 0.00 0.00 0.00 27,044.991400 300 Purch Prof & Tech Svcs 4,906.02 8,735.95 9,615.24 9,275.00 26,160.921400 400 Purch Property Svcs1400 500 Other Purch Svcs1400 550 Printing & Binding1400 560 Tuition 65,670.40 105,471.001400 580 Travel 366.00 1,099.00 80,295.201400 500 Total Other Purchased Services 65,670.40 366.00 0.00 106,570.00 80,295.201400 600 Supplies1400 610 General Supplies -997.00 2,597.111400 640 Books & Periodicals 276.00 1,209.991400 600 Total Supplies 0.00 0.00 0.00 -721.00 3,807.101400 700 Property 0.00 0.00 0.00 0.00 0.001400 800 Other Objects 4,000.00 4,000.001400 Total 70,576.42 9,101.95 13,615.24 115,124.00 523,982.41

1700 Community College1700 500 Other Purch Svcs1700 560 Tuition 241,159.00 245,249.00 219,022.00 294,689.00 142,974.491700 500 Total Other Purchased Services 241,159.00 245,249.00 219,022.00 294,689.00 142,974.491700 Total 241,159.00 245,249.00 219,022.00 294,689.00 142,974.491000 Total 1000 Instruction 46,934,782.66 43,477,375.43 41,201,030.50 39,244,494.00 35,635,628.20

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113114115116117118119120121122123124125126127128129130131132133134135136137138139140141142143144145146147148149150151152153154155

2110 Supervision of Pupil Personnel Svcs2110 100 Personal Svcs - Sals 35,559.58 41,407.56 44,457.00 36,638.842110 200 Personal Svcs-Employee Benef2110 210 Grp Ins - Contracted Provider 6,448.73 6,861.73 5,902.00 5,971.732110 220 Social Security Contributions 2,712.59 3,095.40 3,365.00 2,768.402110 230 Retirement Contributions 2,431.44 3,207.44 3,314.00 2,757.442110 240 Tuition Reimbursements 257.39 280.39 288.00 398.392110 250 Unemployment Compensation 38.95 29.95 20.00 3.952110 260 Workers Compensation 268.63 315.67 352.00 287.632110 200 Total Benefits 0.00 12,157.73 13,790.58 13,241.00 12,187.542110 300 Purch Prof & Tech Svcs2110 400 Purch Property Svcs2110 500 Other Purch Svcs2110 550 Printing & Binding2110 560 Tuition Reimbursements2110 580 Travel 14,269.27 8,728.46 5,989.84 11,225.00 6,763.552110 500 Total Other Purchased Services 14,269.27 8,728.46 5,989.84 11,225.00 6,763.552110 600 Supplies2110 610 General Supplies 9,459.58 7,482.28 16,924.00 12,719.872110 640 Books & Periodicals 814.77 349.89 1,937.30 1,459.00 4,810.602110 600 Total Supplies 10,274.35 7,832.17 1,937.30 18,383.00 17,530.472110 700 Property 1,475.00 0.00 0.00 0.00 0.002110 800 Other Objects 303.00 1,194.21 2,216.00 2,609.132110 Total 26,018.62 64,580.94 64,319.49 89,522.00 75,729.53

2120 Guidance Svcs2120 100 Personal Svcs - Sals 930,205.80 801,505.53 757,621.11 720,470.00 672,929.252120 200 Personal Svcs-Employee Benef2120 210 Grp Ins - Contracted Provider 176,205.99 145,411.93 125,590.93 95,652.00 109,702.932120 220 Social Security Contributions 68,559.59 61,143.77 56,624.77 54,530.00 50,835.772120 230 Retirement Contributions 68,652.71 54,784.74 58,697.74 53,722.00 50,655.742120 240 Tuition Reimbursements 6,925.43 5,781.27 5,140.27 4,679.00 7,321.272120 250 Unemployment Compensation 1,148.99 889.71 545.69 320.00 65.692120 260 Workers Compensation 7,272.62 6,021.28 5,723.21 5,640.00 5,271.212120 200 Total Benefits 328,765.33 274,032.70 252,322.61 214,543.00 223,852.612120 300 Purch Prof & Tech Svcs 21,778.80 23,436.94 49,807.18 7,088.00 14,463.462120 400 Purch Property Svcs2120 500 Other Purch Svcs2120 550 Printing & Binding2120 560 Tuition Reimbursements2120 580 Travel 175.00 202.85 794.00 100.442120 500 Total Other Purchased Services 0.00 175.00 202.85 794.00 100.442120 600 Supplies

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156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190

2120 610 General Supplies 6,783.06 5,527.64 2,977.58 6,329.00 5,205.372120 640 Books & Periodicals 1,185.52 3,531.64 429.00 1,592.752120 600 Total Supplies 7,968.58 5,527.64 6,509.22 6,758.00 6,798.122120 700 Property 0.00 0.00 0.00 0.00 0.002120 800 Other Objects2120 Total 1,288,718.51 1,104,677.81 1,066,462.97 949,653.00 918,143.88

2140 Psychlogical Svcs2140 100 Personal Svcs - Sals 568,020.43 554,838.91 519,929.55 445,974.00 413,605.222140 200 Personal Svcs-Employee Benef2140 210 Grp Ins - Contracted Provider 107,598.34 100,664.43 86,192.43 59,212.00 67,430.432140 220 Social Security Contributions 41,865.20 42,327.13 38,858.13 33,754.00 31,244.132140 230 Retirement Contributions 41,922.05 37,925.07 40,282.07 33,254.00 31,134.072140 240 Tuition Reimbursements 4,228.94 4,000.47 3,525.47 2,896.00 4,499.472140 250 Unemployment Compensation 701.62 615.17 374.17 198.00 40.172140 260 Workers Compensation 4,440.97 4,165.74 3,926.73 3,489.00 3,238.732140 200 Total Benefits 200,757.12 189,698.01 173,159.00 132,803.00 137,587.002140 300 Purch Prof & Tech Svcs2140 400 Purch Property Svcs2140 500 Other Purch Svcs2140 550 Printing & Binding2140 560 Tuition Reimbursements2140 580 Travel2140 500 Total Other Purchased Services 0.00 0.00 0.00 0.00 0.002140 600 Supplies2140 610 General Supplies2140 640 Books & Periodicals2140 600 Total Supplies 0.00 0.00 0.00 0.00 0.002140 700 Property 0.00 0.00 0.00 0.00 0.002140 800 Other Objects2140 Total 768,777.55 744,536.92 693,088.55 578,777.00 551,192.222100 Total 2100 2,083,514.68 1,913,795.67 1,823,871.01 1,617,952.00 1,545,065.63

2200 Instructional Staff2200 100 Personal Svcs - Sals 1,366,607.08 1,274,517.13 1,243,250.07 1,169,102.00 1,159,927.48

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191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230

2200 200 Personal Svcs-Employee Benef2200 210 Grp Ins - Contracted Provider 258,873.12 231,226.40 206,092.38 155,216.00 189,093.902200 220 Social Security Contributions 100,723.98 97,229.80 92,921.01 88,488.00 87,624.452200 230 Retirement Contributions 100,860.78 87,116.55 96,322.36 87,174.00 87,315.022200 240 Tuition Reimbursements 10,174.46 9,192.04 8,433.68 7,595.00 12,619.852200 250 Unemployment Compensation 1,687.03 1,413.86 897.28 520.00 113.742200 260 Workers Compensation 10,684.58 9,575.52 9,391.45 9,151.00 9,086.302200 200 Total Benefits 483,003.95 435,754.17 414,058.16 348,144.00 385,853.262200 300 Purch Prof & Tech Svcs 9,717.23 5,512.51 30,125.00 32,392.202200 400 Purch Property Svcs 71,311.22 110,525.51 94,722.00 94,753.00 171,877.112200 500 Other Purch Svcs2200 550 Printing & Binding 6,159.70 1,284.00 485.00 1,745.402200 560 Tuition Reimbursements2200 590 Misc Purchased Svcs 32,734.82 11,570.36 6,394.00 8,744.432200 500 Total Other Purchased Services 32,734.82 6,159.70 12,854.36 6,879.00 10,489.832200 600 Supplies2200 610 General Supplies 50,827.56 56,486.12 53,535.05 40,191.00 27,420.802200 640 Books & Periodicals 120,584.03 100,424.72 189,224.57 183,613.00 146,810.052200 600 Total Supplies 171,411.59 156,910.84 242,759.62 223,804.00 174,230.852200 700 Property 0.00 2,566.00 0.00 0.00 0.002200 800 Other Objects 1,112.50 2,205.00 2,108.00 1,750.002200 Total 2,135,898.39 1,986,433.35 2,015,361.72 1,874,915.00 1,936,520.73

2310 Board Services2310 100 Personal Svcs - Sals 5,340.82 5,120.18 4,822.65 4,261.00 4,324.202310 200 Personal Svcs-Employee Benef2310 210 Grp Ins - Contracted Provider 1,011.69 928.91 799.44 566.00 704.942310 220 Social Security Contributions 393.64 390.62 360.45 322.00 326.662310 230 Retirement Contributions 394.17 349.98 373.64 318.00 325.512310 240 Tuition Reimbursements 39.76 36.93 32.71 28.00 47.052310 250 Unemployment Compensation 6.60 5.68 3.48 2.00 0.432310 260 Workers Compensation 41.76 38.47 36.43 33.00 33.872310 200 Total Benefits 1,887.62 1,750.59 1,606.15 1,269.00 1,438.462310 300 Purch Prof & Tech Svcs 38,685.00 40,380.00 31,775.00 43,045.00 40,650.002310 400 Purch Property Svcs2310 500 Other Purch Svcs2310 520 Insurance - General 21,148.00 875.00 105.00 875.00 980.002310 540 Advertising 5,909.28 5,266.54 4,490.88 8,824.00 9,783.822310 580 Travel 15,673.64 13,583.39 23,565.94 29,730.00 32,016.572310 500 Total Other Purchased Services 42,730.92 19,724.93 28,161.82 39,429.00 42,780.39

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231232233234235236237238239240241242243244245246247248249250251252253254255256257258259260261262263264265

2310 600 Supplies 9,196.002310 610 General Supplies 6,339.79 13,297.98 5,588.72 15,185.022310 640 Books & Periodicals2310 600 Total Supplies 6,339.79 13,297.98 5,588.72 9,196.00 15,185.022310 700 Property 0.00 385.62 0.00 0.00 0.002310 800 Other Objects 471.30 2,330.30 1,163.00 4,147.002310 Total 95,455.45 80,659.30 74,284.64 98,363.00 108,525.07

2330 Tax Assessment & Collection Svcs2330 100 Personal Svcs - Sals 13,546.43 16,861.72 18,491.55 12,238.00 26,365.592330 200 Personal Svcs-Employee Benef2330 210 Grp Ins - Contracted Provider 277.63 477.30 351.21 209.00 493.992330 220 Social Security Contributions 108.02 154.80 158.35 118.00 228.912330 230 Retirement Contributions 108.17 164.15 117.00 228.102330 240 Tuition Reimbursements 10.91 14.37 10.00 32.972330 250 Unemployment Compensation 1.81 1.54 1.00 0.302330 260 Workers Compensation 11.46 12.90 16.00 12.00 23.732330 200 Total Benefits 518.00 645.00 705.62 467.00 1,008.002330 300 Purch Prof & Tech Svcs 19,676.94 16,138.33 17,349.27 23,695.00 5,966.192330 400 Purch Property Svcs2330 500 Other Purch Svcs2330 520 Insurance - General 2,786.00 24,134.00 22,673.60 21,904.00 12,787.002330 550 Printing & Binding2330 580 Travel2330 500 Total Other Purchased Services 2,786.00 24,134.00 22,673.60 21,904.00 12,787.002330 600 Supplies2330 610 General Supplies 5,634.58 10,130.89 3,975.00 6,121.862330 640 Books & Periodicals2330 600 Total Supplies 5,634.58 10,130.89 0.00 3,975.00 6,121.862330 700 Property 0.00 0.00 0.00 0.00 0.002330 800 Other Objects 0.00 0.00 0.00 0.00 0.002330 Total 42,161.95 67,909.94 59,220.04 62,279.00 52,248.64

2340 Staff Relations & Negotiation Svcs (Incl HR)2340 100 Personal Svcs - Sals 249,612.50 238,921.54 238,152.40 215,617.00 223,478.08

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266267268269270271272273274275276277278279280281282283284285286287288289290291292293294295296297298299300301302303304

2340 200 Personal Svcs-Employee Benef2340 210 Grp Ins - Contracted Provider 47,283.32 43,345.62 39,478.11 28,626.00 36,431.692340 220 Social Security Contributions 18,397.36 18,226.74 17,799.61 16,320.00 16,882.212340 230 Retirement Contributions 18,422.35 16,330.91 18,451.16 16,078.00 16,822.602340 240 Tuition Reimbursements 1,858.38 1,723.14 1,615.52 1,401.00 2,431.412340 250 Unemployment Compensation 308.32 265.23 172.07 96.00 22.112340 260 Workers Compensation 1,951.55 1,795.03 1,798.99 1,688.00 1,750.612340 200 Total Benefits 88,221.28 81,686.67 79,315.46 64,209.00 74,340.632340 300 Purch Prof & Tech Svcs2340 400 Purch Property Svcs 13,485.63 14,247.86 9,663.53 10,307.00 1,678.522340 500 Other Purch Svcs2340 540 Advertising 3,260.49 6,040.48 6,245.45 4,423.00 9,227.552340 550 Printing & Binding 2,365.00 3,978.00 8,466.60 10,337.00 12,814.002340 580 Travel 101.20 195.75 75.78 3,680.00 6,631.972340 500 Total Other Purchased Services 5,726.69 10,214.23 14,787.83 18,440.00 28,673.522340 600 Supplies2340 610 General Supplies 2,622.78 3,889.04 2,118.20 3,719.00 2,766.562340 640 Books & Periodicals 387.00 664.39 389.44 576.00 859.732340 600 Total Supplies 3,009.78 4,553.43 2,507.64 4,295.00 3,626.292340 700 Property 0.00 305.00 0.00 0.00 0.002340 800 Other Objects 520.00 630.00 455.00 430.002340 Total 360,575.88 349,928.73 345,056.86 313,323.00 332,227.04

2350 Legal Services2350 300 Purch Prof & Tech Svcs 193,055.42 150,511.50 189,157.71 140,354.00 222,142.692350 Total 193,055.42 150,511.50 189,157.71 140,354.00 222,142.69

2360 Office of the Superintendent2360 100 Personal Svcs - Sals 275,609.03 290,650.35 666,853.90 308,500.00 340,218.052360 200 Personal Svcs-Employee Benef2360 210 Grp Ins - Contracted Provider 52,207.76 52,730.35 110,543.21 40,959.00 55,462.792360 220 Social Security Contributions 20,313.40 22,173.01 49,840.93 23,350.00 25,701.112360 230 Retirement Contributions 20,340.99 19,866.71 51,665.34 23,003.00 25,610.342360 240 Tuition Reimbursements 2,051.92 2,096.22 4,523.65 2,004.00 3,701.522360 250 Unemployment Compensation 340.43 322.65 481.82 137.00 33.662360 260 Workers Compensation 2,154.81 2,183.67 5,037.39 2,415.00 2,665.102360 200 Total Benefits 97,409.31 99,372.61 222,092.34 91,868.00 113,174.522360 300 Purch Prof & Tech Svcs2360 400 Purch Property Svcs 8,895.06 17,161.93 23,049.00 20,932.03

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305306307308309310311312313314315316317318319320321322323324325326327328329330331332333334335336337338339340341342343344

2360 500 Other Purch Svcs2360 550 Printing & Binding2360 560 Tuition Reimbursements2360 580 Travel 1,556.94 10,606.73 8,901.25 23,746.00 5,451.052360 500 Total Other Purchased Services 1,556.94 10,606.73 8,901.25 23,746.00 5,451.052360 600 Supplies2360 610 General Supplies 6,048.75 4,443.74 3,810.79 434.00 28,736.242360 640 Books & Periodicals 1,673.54 1,181.80 1,854.97 1,447.00 1,017.682360 600 Total Supplies 7,722.29 5,625.54 5,665.76 1,881.00 29,753.922360 700 Property 0.00 0.00 0.00 0.00 0.002360 800 Other Objects 21,488.00 38,313.89 25,740.00 11,318.00 23,821.612360 Total 403,785.57 453,464.18 946,415.18 460,362.00 533,351.18

2380 Office of the Principal2380 100 Personal Svcs - Sals 2,139,000.27 2,225,191.26 2,182,767.22 2,173,284.00 2,082,273.942380 200 Personal Svcs-Employee Benef2380 210 Grp Ins - Contracted Provider 405,184.17 403,698.58 361,834.88 288,534.00 339,455.032380 220 Social Security Contributions 157,652.21 169,754.42 163,140.89 164,491.00 157,301.322380 230 Retirement Contributions 157,866.32 152,097.59 169,112.62 162,052.00 156,745.812380 240 Tuition Reimbursements 15,924.97 16,048.45 14,806.96 14,118.00 22,654.842380 250 Unemployment Compensation 2,642.10 2,470.21 1,577.12 968.00 205.992380 260 Workers Compensation 16,723.39 16,717.98 16,488.53 17,011.00 16,311.492380 200 Total Benefits 755,993.16 760,787.23 726,961.00 647,174.00 692,674.482380 300 Purch Prof & Tech Svcs 0.00 0.00 0.00 0.00 0.002380 400 Purch Property Svcs 456,133.93 637,737.33 544,209.72 651,046.00 644,926.542380 500 Other Purch Svcs2380 530 Communications 27,321.18 33,366.732380 550 Printing & Binding 22,945.16 19,936.57 55,036.50 41,254.00 69,712.452380 560 Tuition Reimbursements 42,154.00 0.002380 580 Travel 4,959.39 2,348.17 9,222.92 14,068.00 12,154.302380 500 Total Other Purchased Services 55,225.73 55,651.47 64,259.42 97,476.00 81,866.752380 600 Supplies2380 610 General Supplies 24,465.59 25,579.45 18,072.25 30,315.00 17,150.392380 640 Books & Periodicals 2,249.61 1,161.76 1,288.96 -342.00 735.582380 600 Total Supplies 26,715.20 26,741.21 19,361.21 29,973.00 17,885.972380 700 Property 4,170.04 0.00 0.00 0.00 0.002380 800 Other Objects 5,233.80 8,311.80 7,428.00 9,706.472380 Total 3,437,238.33 3,711,342.30 3,545,870.37 3,606,381.00 3,529,334.152300 Totals 4,532,272.60 4,813,815.95 5,160,004.80 4,681,062.00 4,777,828.77

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345346347348349350351352353354355356357358359360361362363364365366367368369370371372373374375376377378379380381

2400 Pupil Health2400 100 Personal Svcs - Sals 387,564.15 300,923.21 296,327.91 230,248.00 209,650.112400 200 Personal Svcs-Employee Benef2400 210 Grp Ins - Contracted Provider 73,400.86 54,594.08 49,121.76 30,569.00 34,177.442400 220 Social Security Contributions 28,559.38 22,956.70 22,147.67 17,427.00 15,837.612400 230 Retirement Contributions 28,598.17 20,568.88 22,958.38 17,168.00 15,781.682400 240 Tuition Reimbursements 2,884.88 2,170.31 2,010.16 1,495.00 2,280.962400 250 Unemployment Compensation 478.63 334.06 214.11 102.00 20.742400 260 Workers Compensation 3,029.51 2,260.85 2,238.45 1,802.00 1,642.272400 200 Total Benefits 136,951.43 102,884.88 98,690.53 68,563.00 69,740.702400 300 Purch Prof & Tech Svcs 4,077.00 3,346.00 4,040.00 3,551.00 3,860.002400 400 Purch Property Svcs2400 500 Other Purch Svcs2400 550 Printing & Binding2400 560 Tuition Reimbursements2400 580 Travel 788.72 2,054.61 346.00 177.002400 500 Total Other Purchased Services 0.00 788.72 2,054.61 346.00 177.002400 600 Supplies2400 610 General Supplies 14,200.30 9,175.19 13,280.29 12,925.00 12,054.682400 640 Books & Periodicals 558.00 605.00 530.00 500.00 50.002400 600 Total Supplies 14,758.30 9,780.19 13,810.29 13,425.00 12,104.682400 700 Property 0.00 0.00 0.00 0.00 0.002400 800 Other Objects 0.00 0.00 0.00 0.00 0.002400 Total 543,350.88 417,723.00 414,923.34 316,133.00 295,532.49

2500 Business Office2500 100 Personal Svcs - Sals 685,794.12 659,582.44 633,526.84 597,554.00 580,330.152500 200 Personal Svcs-Employee Benef2500 210 Grp Ins - Contracted Provider 129,908.26 119,664.18 105,019.70 79,335.00 94,607.672500 220 Social Security Contributions 50,545.71 50,317.94 47,350.05 45,228.00 43,839.912500 230 Retirement Contributions 50,614.36 45,084.17 49,083.29 44,557.00 43,685.092500 240 Tuition Reimbursements 5,105.79 4,757.02 4,297.58 3,881.00 6,313.912500 250 Unemployment Compensation 847.10 732.21 457.74 267.00 57.412500 260 Workers Compensation 5,361.78 4,955.48 4,785.64 4,677.00 4,546.012500 200 Total Benefits 242,383.00 225,511.00 210,994.00 177,945.00 193,050.002500 300 Purch Prof & Tech Svcs2500 400 Purch Property Svcs 109,428.60 86,649.67 96,053.30 143,911.00 116,890.70

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382383384385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419420421422423424

2500 500 Other Purch Svcs2500 530 Communications 10,229.38 11,302.97 11,485.93 12,406.00 9,886.882500 540 Advertising 490.50 1,108.00 795.502500 550 Printing & Binding 424.00 1,152.00 832.00 1,207.002500 560 Tuition Reimbursements2500 580 Travel 2,330.54 1,607.20 4,579.21 2,698.00 1,374.042500 590 Miscellaneous Purchased Services 24,104.53 9,647.00 3,025.50 6,405.502500 500 Total Other Purchased Services 37,088.45 23,709.17 20,413.14 17,419.00 18,461.922500 600 Supplies2500 610 General Supplies 24,837.42 17,769.07 18,964.42 18,917.00 35,233.292500 640 Books & Periodicals 1,875.63 1,935.01 1,646.00 2,035.232500 600 Total Supplies 24,837.42 19,644.70 20,899.43 20,563.00 37,268.522500 700 Property 20.00 0.00 0.00 3,339.00 0.002500 800 Other Objects 125.00 1,277.06 3,619.38 1,720.802500 Total 1,099,676.59 1,016,374.04 985,506.09 960,731.00 947,722.09

2600 Operations & Maintenance of Plant Svcs2600 100 Personal Svcs - Sals 2,136,226.75 2,069,283.61 2,004,126.39 1,943,950.00 1,798,336.262600 200 Personal Svcs-Employee Benef2600 210 Grp Ins - Contracted Provider 404,658.79 375,413.50 332,220.52 258,087.00 293,167.132600 220 Social Security Contributions 157,447.79 157,860.60 149,789.21 147,134.00 135,851.802600 230 Retirement Contributions 157,661.62 141,440.90 155,272.20 144,952.00 135,372.042600 240 Tuition Reimbursements 15,904.32 14,924.02 13,595.14 12,629.00 19,565.642600 250 Unemployment Compensation 2,638.67 2,297.13 1,448.05 866.00 177.902600 260 Workers Compensation 16,701.72 15,546.64 15,139.09 15,216.00 14,087.262600 200 Total Benefits 755,012.91 707,482.79 667,464.21 578,884.00 598,221.772600 300 Purch Prof & Tech Svcs2600 400 Purch Property Svcs 1,248,991.06 1,199,516.38 1,175,534.94 1,026,330.00 1,088,374.032600 500 Other Purch Svcs2600 523 General Property and Liability Insurance 225,816.00 145,644.27 160,103.00 166,622.00 142,069.002600 529 Other Insurance 22,496.002600 530 Communications 167,832.59 118,772.85 195,275.54 199,724.00 180,854.292600 580 Travel 2,714.36 3,344.39 1,359.88 887.00 1,281.002600 500 Total Other Purchased Services 396,362.95 267,761.51 356,738.42 367,233.00 346,700.292600 600 Supplies2600 610 General Supplies 421,662.38 346,900.91 409,436.40 295,000.00 343,101.232600 620 Energy 1,438,030.14 1,574,416.71 1,784,860.34 1,774,701.00 1,720,670.602600 640 Books & Periodicals2600 600 Total Supplies 1,859,692.52 1,921,317.62 2,194,296.74 2,069,701.00 2,063,771.832600 700 Property 0.00 0.00 0.00 0.00 0.002600 800 Other Objects 0.00 0.00 0.00 0.00 0.002600 Total 6,396,286.19 6,165,361.91 6,398,160.70 5,986,098.00 5,895,404.18

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425426427428429430431432433434435436437438439440441442443444445446447448449450451452453454455456457458459460461462463464465466467

2700 Transportation2700 100 Personal Svcs - Sals 2,199,884.38 1,975,113.29 1,968,403.26 1,838,544.00 1,543,933.112700 200 Personal Svcs-Employee Benef2700 210 Grp Ins - Contracted Provider 412,056.82 354,102.20 331,150.67 244,093.00 251,694.002700 220 Social Security Contributions 160,326.27 148,899.25 144,951.38 139,156.00 116,633.412700 230 Retirement Contributions 160,544.02 133,411.65 150,257.29 137,093.00 116,221.522700 240 Tuition Reimbursements 16,195.09 14,076.82 13,156.05 11,945.00 16,797.772700 250 Unemployment Compensation 2,686.92 2,166.73 1,401.28 820.00 152.732700 260 Workers Compensation 17,007.04 14,664.10 14,650.13 14,391.00 12,094.402700 200 Total Benefits 768,816.16 667,320.75 655,566.80 547,498.00 513,593.832700 300 Purch Prof & Tech Svcs2700 400 Purch Property Svcs 30,924.92 96,324.80 92,562.81 49,195.00 63,356.992700 500 Other Purch Svcs2700 511 Student Tranp Svcs From an LEA in Pa 826.55 4,620.00 6,814.00 5,200.002700 516 Student Tranp Svcs From IU 25,529.17 23,130.88 3,582.00 6,501.00 5,975.242700 522 Automotive Liability Insurance 64,898.00 59,786.00 55,355.00 57,527.002700 540 Advertising 283.00 496.00 624.092700 550 Printing & Binding2700 560 Tuition Reimbursements2700 580 Travel 21,028.41 10,492.00 14,209.00 5,313.152700 580 Other Purch Svcs 5,312.172700 500 Total Other Purchased Services 30,841.34 110,166.84 78,480.00 83,375.00 74,639.482700 600 Supplies2700 610 General Supplies 419,528.23 94,885.32 95,118.45 122,078.00 192,076.312700 620 Energy 36,633.64 327,516.80 412,315.15 279,747.00 313,194.362700 640 Books & Periodicals2700 600 Total Supplies 456,161.87 422,402.12 507,433.60 401,825.00 505,270.672700 700 Property 0.00 0.00 0.00 0.00 0.002700 800 Other Objects 125.00 707.00 686.00 1,062.00 140.002700 Total 3,486,753.67 3,272,034.80 3,303,132.47 2,921,499.00 2,700,934.08

2800 Central Services2800 100 Personal Svcs - Sals2800 200 Personal Svcs-Employee Benef2800 210 Grp Ins - Contracted Provider2800 220 Social Security Contributions2800 230 Retirement Contributions2800 240 Tuition Reimbursements2800 250 Unemployment Compensation2800 260 Workers Compensation2800 200 Total Benefits 0.00 0.00 0.00 0.00 0.002800 300 Purch Prof & Tech Svcs2800 400 Purch Property Svcs

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468469470471472473474475476477478479480481482483484485486487488489490491492493494495496497498499500501502503504505506

2800 500 Other Purch Svcs2800 550 Printing & Binding2800 560 Tuition Reimbursements2800 580 Travel2800 500 Total Other Purchased Services 0.00 0.00 0.00 0.00 0.002800 600 Supplies2800 610 General Supplies2800 620 Energy2800 640 Books & Periodicals2800 600 Total Supplies 0.00 0.00 0.00 0.00 0.002800 700 Property 0.00 0.00 0.00 0.00 0.002800 800 Other Objects 0.00 0.00 0.00 0.00 0.002800 Total 0.00 0.00 0.00 0.00 0.00

2900 Other Support Services (IU Direct WH)2900 590 Miscellaneous Purchased Services 76,608.48 74,586.44 68,772.40 68,317.00 65,110.792900 500 Total Other Purchased Services 76,608.48 74,586.44 68,772.40 68,317.00 65,110.792900 Total 76,608.48 74,586.44 68,772.40 68,317.00 65,110.792000 Total 2000 Support Services 20,354,361.48 19,660,125.16 20,169,732.53 18,426,707.00 18,164,118.76

3200 Student Activities3200 100 Personal Svcs - Sals 1,168,018.09 1,149,731.00 1,137,788.17 1,083,447.00 969,324.043200 200 Personal Svcs-Employee Benef3200 210 Grp Ins - Contracted Provider 221,254.04 203,143.00 188,609.15 143,844.00 158,020.473200 220 Social Security Contributions 86,087.25 85,421.00 85,038.74 82,004.00 73,225.693200 230 Retirement Contributions 86,204.17 76,536.00 88,151.57 80,788.00 72,967.093200 240 Tuition Reimbursements 8,695.96 8,075.00 7,718.27 7,038.00 10,546.113200 250 Unemployment Compensation 1,442.74 1,243.00 822.09 483.00 95.893200 260 Workers Compensation 9,131.91 8,413.61 8,594.81 8,480.00 7,593.193200 200 Total Benefits 412,816.07 382,831.61 378,934.63 322,637.00 322,448.443200 300 Purch Prof & Tech Svcs 247,373.09 203,542.00 109,366.20 188,055.00 95,450.503200 400 Purch Property Svcs 31,320.21 17,075.00 22,175.47 38,050.00 22,127.043200 500 Other Purch Svcs3200 520 Insurance - General 10,784.00 7,250.40 10,362.003200 550 Printing & Binding3200 580 Travel 4,776.00 12,251.49 15,806.00 12,612.393200 590 Other Purch Svcs 7,872.723200 500 Total Other Purchased Services 7,872.72 15,560.00 19,501.89 15,806.00 22,974.39

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507508509510511512513514515516517518519520521522523524525526527528529530531532533534535536537538539540541542543544545546547

3200 600 Supplies3200 610 General Supplies 776,035.26 884,373.00 795,244.70 899,201.00 831,651.963200 640 Books & Periodicals3200 600 Total Supplies 776,035.26 884,373.00 795,244.70 899,201.00 831,651.963200 700 Property 0.00 2,281.00 0.00 0.00 0.003200 800 Other Objects 35,760.07 36,208.00 33,919.03 40,469.00 31,643.183200 900 Other 0.00 0.00 0.00 0.00 0.003200 Total 2,679,195.51 2,691,601.61 2,496,930.09 2,587,665.00 2,295,619.55

3300 Community Services3300 300 Purch Prof & Tech Svcs 114,056.57 83,536.213300 600 Supplies3300 610 General Supplies 93,831.57 85,672.493300 640 Books & Periodicals3300 600 Total Supplies 0.00 0.00 93,831.57 0.00 85,672.493300 700 Property3300 800 Other Objects3300 Total 0.00 0.00 207,888.14 0.00 169,208.703000 Total 3000 Operation of Noninstructional Svcs 2,679,195.51 2,691,601.61 2,704,818.23 2,587,665.00 2,464,828.25

4000 Property Acquisition Services4000 100 Personal Svcs - Sals4000 200 Personal Svcs-Employee Benef4000 210 Grp Ins - Contracted Provider4000 220 Social Security Contributions4000 230 Retirement Contributions4000 240 Tuition Reimbursements4000 250 Unemployment Compensation4000 260 Workers Compensation4000 200 Total Benefits 0.00 0.00 0.00 0.00 0.004000 300 Purch Prof & Tech Svcs4000 400 Purch Property Svcs4000 500 Other Purch Svcs4000 520 Insurance - General4000 550 Printing & Binding4000 580 Travel4000 500 Total Other Purchased Services 0.00 0.00 0.00 0.00 0.004000 600 Supplies4000 610 General Supplies4000 640 Books & Periodicals4000 600 Total Supplies 0.00 0.00 0.00 0.00 0.00

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548549550551552553554555556557558559560561562563564565566567568569570571572573574575576577578579580581582583

4000 700 Property 0.00 0.00 0.00 0.00 0.004000 800 Other Objects4000 900 Other 0.00 0.00 0.00 0.00 0.004000 Total 4000 Property Acquisition Svcs 0.00 0.00 0.00 0.00 0.00

5110 Debt Service , Other Expenditures and Fin Uses5110 830 Other Objects - Interest 4,728,602.86 4,059,517.00 4,350,172.83 5,337,327.00 8,920,978.965110 910 Redemption of Principal 5,800,000.00 6,180,157.00 6,089,957.00 5,151,722.00 1,196,218.045110 Total 10,528,602.86 10,239,674.00 10,440,129.83 10,489,049.00 10,117,197.00

5230 Capital Projects Fund Transfers5230 930 Fund Transfers 425,779.00 1,489,016.005230 Total 425,779.00 1,489,016.00 0.00 0.00 0.00

Total 5000 Debt Svc & Fund Transfers 10,954,381.86 11,728,690.00 10,440,129.83 10,489,049.00 10,117,197.00

Summary1000 Instructional Programs 46,934,782.66 43,477,375.43 41,201,030.50 39,244,494.00 35,635,628.202000 Instructional Support Programs 20,354,361.48 19,660,125.16 20,169,732.53 18,426,707.00 18,164,118.763000 Operation of Non-Instructional Services 2,679,195.51 2,691,601.61 2,704,818.23 2,587,665.00 2,464,828.254000 Property Site Acquisition Services 0.00 0.00 0.00 0.00 0.005000 Debt Svc, Other Expenditures & Fund Transfers 10,954,381.86 11,728,690.00 10,440,129.83 10,489,049.00 10,117,197.00

General Fund Total Annual Expenditures 80,922,721.51 77,557,792.20 74,515,711.09 70,747,915.00 66,381,772.21

Object Summary:100 Wages 44,145,484.35 41,458,681.02 39,777,106.48 37,551,075.00 34,721,048.80200 Benefits 15,030,446.69 14,311,957.02 13,320,449.53 12,268,590.00 11,441,817.53300 Purch Prof & Tech Svcs 2,232,602.85 1,576,377.50 1,795,117.76 1,536,776.00 1,298,982.49400 Purch Property Svcs 1,975,897.46 2,196,821.91 2,076,649.98 2,074,271.00 2,172,714.25500 Other Purchased Services 1,855,334.05 1,991,358.87 2,125,745.65 2,106,899.00 1,776,450.44600 Supplies 4,202,808.24 4,200,862.80 4,824,672.59 4,640,046.00 4,764,043.82700 Equipment 433,661.34 5,537.62 71,659.55 4,327.00 8,133.19800 Other objects 4,820,707.53 4,147,022.46 4,434,352.55 5,405,013.00 9,002,363.65900 Other 6,225,779.00 7,669,173.00 6,089,957.00 5,151,722.00 1,196,218.04

Total all objects 80,922,721.51 77,557,792.20 74,515,711.09 70,738,719.00 66,381,772.21

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584585586587588589590591592593594595596597598599600601602603604605606

Objects 800 & 900 Reclassification Detail:800 Total other objects 4,820,707.53 4,147,022.46 4,434,352.55 5,405,013.00 9,002,363.65900 Total other 6,225,779.00 7,669,173.00 6,089,957.00 5,151,722.00 1,196,218.04

Total 800 & 900 11,046,486.53 11,816,195.46 10,524,309.55 10,556,735.00 10,198,581.69

Debt Service & Fund Transfers (5000 Function)5100 Interest 4,728,602.86 4,059,517.00 4,350,172.83 5,337,327.00 8,920,978.965100 Principal 5,800,000.00 6,180,157.00 6,089,957.00 5,151,722.00 1,196,218.045100 Total Debt Service 10,528,602.86 10,239,674.00 10,440,129.83 10,489,049.00 10,117,197.005200 Fund transfers 425,779.00 1,489,016.00 0.00 0.00 0.005900 Contingency reserve5000 subtotal 5000 function 10,954,381.86 11,728,690.00 10,440,129.83 10,489,049.00 10,117,197.00

Membership dues and fees (all other Functions) 92,104.67 87,505.46 84,179.72 67,686.00 81,384.69Total 800 & 900, reclassified 11,046,486.53 11,816,195.46 10,524,309.55 10,556,735.00 10,198,581.69

Object 200 Detail (Employee Benefits)210 Group health insurance 8,055,114.09 7,638,894.40 6,431,406.69 6,107,271.00 5,608,586.62220 Social security 3,134,145.24 3,196,478.06 3,040,136.12 2,825,838.00 2,599,330.39230 Retirement 3,138,402.86 2,817,850.79 3,151,420.04 2,783,924.00 2,587,354.28240 Tuition 316,590.44 303,362.56 262,309.79 242,537.00 373,640.54250 Unemployment compensation insurance 52,523.93 46,360.43 27,935.18 16,628.00 3,420.58260 Workers compensation insurance 333,670.13 309,010.78 293,185.14 292,392.00 269,485.12

Total cost of employee benefits 15,030,446.69 14,311,957.02 13,206,392.96 12,268,590.00 11,441,817.53

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Selected Indicators:Data History

Section FHuman Resource Indicators

Students & Staffing Indicators

Demographic, Economic & Wealth Indicators

Tax Reliance & Tax Risk Indicators

Debt Indicators

1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950515253545556

A B C D F G H I J K L

AFR&Audit AFR&Audit AFR&Audit AFR&Audit AFR&AuditBudget Budget All Kgartn New Concord

to Conc Opens1213 1112 1011 0910 0809 0708 0607

Revenues & Costs are Per Budget, Current Year & Prior Year; Per PDE AFR 2057 ( Audit) Earlier Years - Fund Level PerspectiveHuman Resource Indicators

% of FTE teachers on steps 1-3 8.80% 12.60% 5.68% 11.35% 15.22% 22.98% 9.53%% of FTE teachers with 15+ years experience 18.05% 12.42% 17.51% 15.28% 17.53% 15.70% 21.00%% FTE teachers with masters degree or higher 84.50% 79.82% 79.96% 72.71% 71.02% 71.02% 72.26%Average salary (total teacher salary & stipend / total teacher FTE) $67,290 $63,642 $65,571 $61,979 $59,394 $58,248 $57,101

Memo: Healthcare Reflects ERIPcontrib offset replacements

Health premium & premium equivalent monthly rates (self-insured products)Health (IBC 20/30/70)

Single $488.63 $466.61 $437.93 $372.56 $355.02 $309.17 $282.50P_Child $918.28 $876.89 $822.56 $699.71 $666.77 $580.66 $530.57P_Children $1,026.42 $980.16 $919.37 $782.05 $745.24 $648.99 $593.01H&W $1,215.50 $1,160.71 $1,088.63 $926.02 $882.43 $768.47 $702.18Family $1,323.64 $1,263.98 $1,185.44 $1,008.36 $960.89 $836.79 $764.61

Drug, composite (self-insured, premium equivalent) $288.74 $288.74 $281.74 $259.31 $257.44 $245.18 $236.30

Dental composite (self insured, premium equivalent) $93.71 $93.71 $89.25 $85.00 $85.00 $81.21 $81.11

VisionSingle $6.70 $6.50 $6.32 $6.02 $5.52 $5.36 $5.22All other $18.08 $17.55 $17.07 $16.26 $14.91 $13.54 $14.12

Health premium & premium equivalents, budgeted census countHealth (IBC 20/30/70)

Single 154 154 154 154 154 153 153P_Child 14 14 14 14 13 6P_Children 20 20 20 18 16 12 9H&W 100 100 100 99 98 97 97Family 263 263 263 255 224 200 154Total health count 551 551 551 540 505 468 413

Drug, composite (self-insured, premium equivalent) 495 495 495 492 490 500 505

Dental composite (self insured, premium equivalent) 525 525 524 519 512 490 479

VisionSingle 202 202 218 216 201 180 152All other 438 438 429 417 386 325 243Total vision count 640 640 647 633 587 505 395

PSERSState retirement subsidy (50% reimbursement of gross PSERS cost) ($2,554,000) ($1,611,142) ($1,234,216) ($988,178) ($920,736) ($1,301,825) ($1,155,717)Gross district PSERS retirement contribution cost $5,108,000 $3,222,284 $2,468,432 $1,976,356 $1,841,472 $2,603,650 $2,311,434Net district PSERS retirement contribution cost $2,554,000 $1,611,142 $1,234,216 $988,178 $920,736 $1,301,825 $1,155,717Gross district PSERS contribution rate 0.1236 0.0865 0.0564 0.0478 0.0476 0.0713 0.0646PSERS qualified payroll $20,663,430 $18,625,919 $21,883,262 $20,673,180 $19,343,193 $18,258,415 $17,890,356District, net employer PSERS contribution rate 0.0618 0.0433 0.0282 0.0239 0.0238 0.0357 0.0323

Selected Financial & Related Data

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57585960616263646566676869707172737475767778798081828384858687888990919293949596979899100101102103104105106107108109110111

Student and Staffing IndicatorsWADMS (PDE) Count 5,541.332 5,435.258 5,426.425 5,406.480 5,247.605 5,001.531 4,770.676

Change % year to year 1.95% 0.16% 0.37% 3.03% 4.92% 4.84% 5.76%

Enrollment CountConcord 750 750 774 856 831 886 723BSES 535 535 541 552 544 543 616GVES 840 840 836 819 800 773 763GVMS 1,191 1,191 1,221 1,115 1,109 1,124 1,122GVHS 1,492 1,492 1,449 1,494 1,475 1,477 1,364

Total 4,808 4,808 4,821 4,836 4,759 4,803 4,588Change % year to year 0.00% -0.27% -0.31% 1.62% -0.92% 4.69% 4.80%

FTE Teacher CountConcord 70.29 74.10 74.10 74.10 70.50 63.36 63.29BSES 48.60 50.60 50.60 50.60 51.45 51.43 45.04GVES 69.38 71.83 71.83 71.83 65.05 64.50 65.50GVMS 94.20 92.00 92.00 92.00 94.46 92.40 87.78GVHS 116.41 114.16 118.16 118.16 112.06 106.10 95.37

Total 398.88 402.69 406.69 406.69 393.52 377.79 356.99

Pupil/FTE Teacher RatioConcord 10.67 10.12 10.45 11.55 11.79 13.98 11.42BSES 11.01 10.57 10.69 10.91 10.57 10.56 13.68GVES 12.11 11.69 11.64 11.40 12.30 11.98 11.65GVMS 12.64 12.95 13.27 12.12 11.74 12.16 12.78GVHS 12.82 13.07 12.26 12.64 13.16 13.92 14.30

Total 12.05 11.94 11.85 11.89 12.09 12.71 12.85

Direct Administrative Staff Count 23.00 23.00 23.00 23.00 23.00 22.00 21.00

Administrators / Pupil Count 209.04 209.04 209.61 210.26 206.91 218.32 218.48Administrators / FTE Teacher Count 17.34 17.51 17.68 17.68 17.11 17.17 17.00

Demographic, Economic, Wealth and Income IndicatorsTotal GVSD students 4,808 4,808 4,821 4,836 4,759 4,803 4,588Total GVSD attending private and charter school students 668 668 655 444 623 581 881

Total students in GVSD, public and private 5,476 5,476 5,476 5,280 5,382 5,384 5,469Percent of all students attending GVSD (capture rate) 87.80% 87.80% 88.04% 91.59% 88.42% 89.21% 83.89%

GVSD students qualified for free or reduced lunch 310 310 275 243 180 165 152Pct GVSD students qualified for free or reduced lunch 6.45% 6.45% 5.70% 5.02% 3.78% 3.44% 3.31%

Act 1 index na: memo onlyUS Employment Cost Index (ECI) table 7, (unadusted) year ended June 30; Elem & Sec 1.30% 1.90% 3.10% 3.60% 4.50% 3.95% 0.035Pa DOL Statewide Avg Weekly Wage (SAWW), year ended Dec 31 2.10% 0.90% 2.70% 4.60% 4.20% 2.90% 0.042Act 1 (50 percent of each index) 1.7% 1.4% 2.9% 4.1% 4.4% 3.4% 3.9%

CPI (Philadelphia area, all items as of December, mid fiscal year) 2.8% 1.4% 3.0% -0.4% 3.5% 3.3%Social Security COLA increases, calendar year, as of December, mid fiscal year 3.6% 0.0% 0.0% 5.8% 2.3% 3.3%

Market value, (trails fiscal year) 2010 2009 2008 2007 2006 2005 2004Total market value $3,023,655,887 $2,813,187,847 $2,722,497,444 $2,345,871,900 $2,252,426,400 $1,953,306,000 $1,832,339,400

Change %, year to year 7.48% 3.33% 16.05% 4.15% 15.31% 6.60% 13.11%Market value per student (WADMs) 545,655 517,581 501,711 433,900 429,229 390,542 384,084

Change %, year to year 5.42% 3.16% 15.63% 1.09% 9.91% 1.68% 6.94%

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Personal income $902,904,506 $846,962,383 $903,275,739 $798,469,565 $708,834,876 $641,889,440 $611,826,348Personal income per student (WADMs) $162,940 $155,827 $166,459 $147,688 $135,078 $128,339 $128,247

Change %, year to year 4.56% -6.39% 12.71% 9.34% 5.25% 0.07% 7.29%

PIT rate 3.07% 3.07% 3.07% 3.07% 3.07% 3.07% 3.07%Pennsylvania tax paid by GVSD resident taxpayers to state (excludes commercial) $27,719,168 $26,001,745 $27,730,565 $24,513,016 $21,761,231 $19,706,006 $18,783,069Pa subsides paid by state to GVSD $12,103,251 $10,976,375 $10,580,508 $10,549,732 $10,525,378 $9,459,575 $9,066,084% of Pa subsidies / Pennsylvania tax paid by GVSD residents 43.66% 42.21% 38.15% 43.04% 48.37% 48.00% 48.27%

Aid ratio (MVPI) - GVSD 0.3367 0.3225 0.3226 0.3536 0.3397 0.3242 0.3198Change %, year to year 4.40% -0.03% -8.77% 4.09% 4.78% 1.38% 3.19%

Tax Reliance & Tax Risk Indicators 1011 1011GVSD equalized mills 21.3 21.3 21.3 22.5 21.7 24.9 23.8

GVSD tax rate (mills)Regular tax 28.7126 28.0260 27.4700 26.6980 26.0790 25.2700 24.4450Community college tax (Bethel only) 0.3424 0.3620 0.3630 0.3700 0.3280 0.3340 0.3310Regular tax & DCCC tax 29.0550 28.3880 27.8330 27.0680 26.4070 25.6040 24.7760Change year to year (regular property tax) 2.45% 2.02% 2.89% 2.37% 3.20% 3.37% 3.90%

GVSD mill valueBethel (Separate tax for Del Co Community College, DCCC) $672,693 $666,151 $674,036 $663,142 $666,745 $619,325 $572,690

Change %, year to year 0.98% -1.17% 1.64% -0.54% 7.66% 8.14% 12.13%District Regular school property tax $2,319,658 $2,325,982 $2,355,115 $2,308,856 $2,257,664 $2,122,021 $2,025,540

Change %, year to year -0.27% -1.24% 2.00% 2.27% 6.39% 4.76% 5.91%

Assessment base composition countResidential 8,631 8,589 8,488 8,412 8,341 8,140 7,814Commercial 257 257 254 257 240 231 210Industrial 14 14 9 9 9 10 10Ground 632 628 729 804 873 1,008 1,151 Total 9,534 9,488 9,480 9,482 9,463 9,389 9,185

Assessment base composition valueResidential $1,747,094,574 $1,735,049,100 $1,758,050,154 $1,720,792,853 $1,737,376,207 $1,657,517,365 $1,593,117,263Commercial $521,701,590 $541,154,323 $540,523,839 $529,037,848 $455,735,193 $391,754,985 $348,711,824Industrial $13,179,120 $13,121,885 $13,411,536 $13,230,511 $13,478,642 $17,656,559 $17,658,615Ground $37,682,270 $36,663,036 $43,092,799 $45,753,962 $51,042,852 $55,092,012 $66,669,163 Total $2,319,657,554 $2,325,988,344 $2,355,078,328 $2,308,815,174 $2,257,632,894 $2,122,020,921 $2,026,156,865Change $, year to year, gross ($6,330,790) ($29,089,984) $46,263,154 $51,182,280 $135,611,973 $95,864,056 $113,624,865Change $, year to year, rounded, net of Jan-June adjusts ($6,324,000) ($29,133,000) $46,259,000 $51,192,000 $135,643,000 $96,481,000 $113,008,000Change %, year to year -0.27% -1.24% 2.00% 2.27% 6.39% 4.73% 5.94%

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156157158159160161162163164165166167168169170171172173174175176177178179180181182183184185186187188189190191192193194195196197198199

Property tax revenue $Residential $50,163,628 $48,626,486 $48,293,638 $45,941,728 $45,309,034 $41,885,464 $38,943,751Commercial $14,979,409 $15,166,391 $14,848,190 $14,124,252 $11,885,118 $9,899,648 $8,524,261Industrial $378,407 $367,754 $368,415 $353,228 $351,510 $446,181 $431,665Ground $1,081,956 $1,027,518 $1,183,759 $1,221,539 $1,331,147 $1,392,175 $1,629,728 Total $66,603,400 $65,188,149 $64,694,002 $61,640,747 $58,876,809 $53,623,468 $49,529,405Tax revenue increase, year to year $1,415,251 $494,147 $3,053,255 $2,763,938 $5,253,341 $4,094,063 $4,532,867 Change in revenue arising from change in tax assessment base ($177,236) ($800,284) $1,235,023 $1,335,036 $3,427,699 $2,358,478 $2,658,739 Change in revenue arising from change in mills $1,592,487 $1,294,431 $1,818,232 $1,428,902 $1,825,642 $1,735,585 $1,874,128

` Property tax revenue %Residential 75.32% 74.59% 74.65% 74.53% 76.96% 78.11% 78.63%Commercial 22.49% 23.27% 22.95% 22.91% 20.19% 18.46% 17.21%Industrial 0.57% 0.56% 0.57% 0.57% 0.60% 0.83% 0.87%Ground 1.62% 1.58% 1.83% 1.98% 2.26% 2.60% 3.29% Total 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Top 20 taxpayersAssessed value $376,208,749 397,946,809 381,178,776 381,178,776 307,520,238 276,452,873 240,410,294Property tax revenue from top 20 taxpayers $10,801,931 $11,152,857 $10,470,981 $10,176,711 $8,019,820 $6,985,964 $5,876,830% of total regular property tax revenue 16.22% 17.11% 16.19% 16.51% 13.62% 13.03% 11.87%

Total regular property tax revenue collected $65,135,978 $62,203,409 $60,474,326 $59,652,852 $55,531,218 $53,201,794 $49,488,997Total regular property tax revenue budgeted $65,135,978 $63,450,629 $63,226,482 $60,173,415 $58,876,807 $53,623,470 $49,514,325Tax revenue collected / budgeted % 100.00% 98.03% 95.65% 99.13% 94.32% 99.21% 99.95%

Property tax revenue / student (prior yrs-actual; current yrs-budget) $13,547 $12,937 $12,544 $12,335 $11,669 $11,077 $10,787Total operating expense $84,250,373 $82,484,602 $80,922,722 $77,557,792 $74,515,711 $70,747,915 $66,381,772Property tax revenue / total operating expense (prior yrs-actual; current yrs -budget) 77.31% 75.41% 74.73% 76.91% 74.52% 75.20% 74.55%Total non-tax revenues $19,114,395 $19,851,751 $19,178,032 $18,572,331 $18,551,934 $18,793,920 $17,061,987All non-tax revenues / property tax revenue (prior yrs-actual; current yrs-budget) 29.35% 31.91% 31.71% 31.13% 33.41% 35.33% 34.48%

Assessment ratio (total assessed value / total market value) 76.72% 82.68% 86.50% 98.42% 100.23% 108.64% 110.58%Property tax base per student $482,460 $483,770 $488,500 $477,420 $474,390 $441,810 $441,620Property tax revenue / per student $13,853 $13,558 $13,419 $12,746 $12,372 $11,165 $10,795Total (residential only) property tax revenue / personal income 5.56% 5.74% 5.35% 5.75% 6.39% 6.53% 6.37%Total all (residential, commercial, etc) property tax revenue / personal income 7.38% 7.70% 7.16% 7.72% 8.31% 8.35% 8.10%

HomesteadMedian homestead value $202,550 $202,440 $203,105 $202,905 $202,550 $202,180 naNumber of qualified homesteads 6,862 6,849 6,808 6,748 6,638 6,234Percent of residential properties qualified as homesteads 79.50% 79.74% 80.21% 80.22% 79.58% 76.58%Total state homestead subsidy to GVSD taxpayers $1,467,370 $1,467,439 $1,467,520 $1,467,444 $1,467,488 $0Tax relief per homestead $213.84 $214.26 $215.56 $217.46 $221.07 $0.00

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200201202203204205206207208209210211212213214215216217218219220221222223224225226

Debt IndicatorsGeneral obligation bonds $78,651,546 $82,181,546 $85,826,546 $89,271,546 $92,436,546 $95,571,546 $93,781,845General obligation notes $13,947,000 $14,440,000 $14,848,000 $15,173,000 $15,415,000 $15,578,000 $15,922,000Capital lease rental payable SPSBA (Bethel Springs) $14,110,000 $14,970,000 $15,790,000 $16,570,000 $17,325,000 $18,045,000 $18,735,000

subtotal - debt obligations outstanding $106,708,546 $111,591,546 $116,464,546 $121,014,546 $125,176,546 $129,194,546 $128,438,845Other long-term obligations:Deferred amounts: refundings, premiums and discounts ($1,687,777) ($1,687,777) ($1,687,777) ($1,860,429) ($2,083,117) ($2,260,772) ($2,438,427)Early retirement incentive $1,790,430 $2,281,258 $3,635,741 $2,861,995 $1,756,580 $1,955,350 $2,457,285Compensated absences $2,739,280 $2,739,280 $2,685,641 $2,494,730 $2,651,285 $2,775,467 $2,257,402Other post-employment benefits (OPEB) eff. 06302010 $963,458 $839,864 $672,259 $485,280

Total debt outstanding $110,513,937 $115,764,171 $121,770,410 $124,996,122 $127,501,294 $131,664,591 $130,715,105

Debt Service Only (no fund transfers or refunds of prior year receipts)Principal $6,495,838 $6,413,000 $5,801,465 $5,001,653 $4,751,641 $4,085,726 $3,644,386Interest (per statement of net assets - audit) $4,107,867 $4,478,007 $4,721,198 $5,237,187 $5,688,489 $6,403,323 $6,472,811

Total debt service per AFR debt service $10,603,705 $10,891,007 $10,522,663 $10,238,840 $10,440,130 $10,489,049 $10,117,197

DL Gen. Oblig. debt limit $175,614,080 $170,640,449 $169,624,308 $146,871,063 $134,618,152 $122,037,853 $110,337,410DC Debt capacity: (G.O. debt limit less G.O. debt outstanding, excl. lease rental) $83,015,534 $74,018,903 $68,949,762 $42,426,517 $26,766,606 $10,888,307 $633,565DMV Gen. Oblig. debt outstanding / market value 3.53% 3.97% 4.28% 5.16% 5.56% 6.61% 7.01%DAV Gen. Oblig. debt outstanding / assessed value 4.60% 4.80% 4.95% 5.24% 5.54% 6.09% 6.34%DPS Gen. Oblig. debt outstanding per student $22,194 $23,210 $24,158 $25,024 $26,303 $26,899 $27,995DSS Gen. Oblig. debt service per student $2,205 $2,265 $2,183 $2,117 $2,194 $2,184 $2,205DBR Debt burden coverage ratio (total revenue / total debt service) 7.95 7.53 7.57 7.64 7.10 6.86 6.58TIE Times interest earned ratio (tot rev - tot exp+ interest) / interest 100.00% 90.41% 82.03% 141.17% 92.40% 119.49% 102.61%DSCR Debt svc coverage ratio (tot rev - tot exp+debt svc) / debt svc 100.00% 96.06% 91.94% 121.06% 95.86% 111.90% 101.67%

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Selected Departmental Revenues,Costs, & Related Data History

Revenue

Expense

State FICA & PSERS

Reimbursement

Subsidies

Charter Schools

Special Education

Community College

Administration

Legal

Business Office

Maintenance

Transportation

Food Service

Section G

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A B C D E F H I J K L M N

Budget Budget - AFR&Audit AFR&Audit AFR&Audit AFR&Audit AFR&AuditMemo: Estimate All Kgartn New Concord

Ref, Acct to Conc OpensFunc Obj 1213 1112 1011 0910 0809 0708 0607

Revenues & Costs are Per Budget, Current Year & Prior Year; Per PDE AFR 2057 ( Audit) Earlier Years - Fund Level PerspectiveRevenue Summary:

Revenue $Regular property tax 6111 $65,135,978 $63,720,710 $60,474,327 $59,652,852 $55,531,218 $53,201,794 $49,488,996DCCC property tax 6111 $230,331 $241,395 $233,014 $238,613 $204,544 $204,749 $185,097Total property tax 6111 $65,366,309 $63,962,105 $60,707,341 $59,891,465 $55,735,762 $53,406,543 $49,674,093All other local revenues 6000 $5,763,723 $5,784,723 $7,154,725 $6,827,734 $7,101,721 $8,521,632 $7,347,355Total local revenues 6000 $71,130,032 $69,746,828 $67,862,065 $66,719,199 $62,837,483 $61,928,175 $57,021,448State revenues 7000 $12,103,251 $11,291,242 $10,580,508 $10,549,732 $10,525,378 $9,459,575 $9,066,084Federal revenues 8000 $1,017,090 $1,017,090 $1,205,937 $956,252 $720,291 $607,964 $463,451Other financing sources and transfers 9000 $0 $0 $3,848 $0 $0 $0 $0Total revenues $84,250,373 $82,055,160 $79,652,358 $78,225,183 $74,083,152 $71,995,714 $66,550,984

Revenue %Regular property tax 6111 77.31% 77.66% 75.92% 76.26% 74.96% 73.90% 74.36%DCCC property tax 6111 0.27% 0.29% 0.29% 0.31% 0.28% 0.28% 0.28%Total property tax 6111 77.59% 77.95% 76.22% 76.56% 75.23% 74.18% 74.64%All other local revenues 6000 6.84% 7.05% 8.98% 8.73% 9.59% 11.84% 11.04%Total local revenues 6000 84.43% 85.00% 85.20% 85.29% 84.82% 86.02% 85.68%State revenues 7000 14.37% 13.76% 13.28% 13.49% 14.21% 13.14% 13.62%Federal revenues 8000 1.21% 1.24% 1.51% 1.22% 0.97% 0.84% 0.70%Other financing sources and transfers 9000 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Total revenues 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

GVSD students 4,808 4,808 4,821 4,836 4,759 4,803 4,588

Revenue per student $Regular property tax 6111 $13,547.42 $13,253.06 $12,543.94 $12,335.16 $11,668.67 $11,076.78 $10,786.62DCCC property tax 6111 $47.91 $50.21 $48.33 $49.34 $42.98 $42.63 $40.34Total property tax 6111 $13,595.32 $13,303.27 $12,592.27 $12,384.50 $11,711.65 $11,119.41 $10,826.96All other local revenues 6000 $1,198.78 $1,203.15 $1,484.07 $1,411.86 $1,492.27 $1,774.23 $1,601.43Total local revenues 6000 $14,794.10 $14,506.41 $14,076.35 $13,796.36 $13,203.93 $12,893.64 $12,428.39State revenues 7000 $2,517.32 $2,348.43 $2,194.67 $2,181.50 $2,211.68 $1,969.51 $1,976.04Federal revenues 8000 $211.54 $211.54 $250.14 $197.74 $151.35 $126.58 $101.01Other financing sources and transfers 9000 $0.00 $0.00 $0.80 $0.00 $0.00 $0.00 $0.00Total revenue per student $ $17,522.96 $17,066.38 $16,521.96 $16,175.60 $15,566.96 $14,989.74 $14,505.45

Selected Departmental Revenues, Costs, & Related Data

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Revenue per student %Regular property tax 6111 77.31% 77.66% 75.92% 76.26% 74.96% 73.90% 74.36%DCCC property tax 6111 0.27% 0.29% 0.29% 0.31% 0.28% 0.28% 0.28%Total property tax 6111 77.59% 77.95% 76.22% 76.56% 75.23% 74.18% 74.64%All other local revenues 6000 6.84% 7.05% 8.98% 8.73% 9.59% 11.84% 11.04%Total local revenues 6000 84.43% 85.00% 85.20% 85.29% 84.82% 86.02% 85.68%State revenues 7000 14.37% 13.76% 13.28% 13.49% 14.21% 13.14% 13.62%Federal revenues 8000 1.21% 1.24% 1.51% 1.22% 0.97% 0.84% 0.70%Other financing sources and transfers 9000 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%Total revenue per student % 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Expenditure transfer, and reserve summary:Expenditure transfer, and reserve summary $:Instruction 1000 $48,181,302 $47,797,403 $46,934,783 $43,477,375 $41,201,031 $39,244,494 $35,635,628Instructional support 2000 $22,504,978 $20,993,878 $20,354,361 $19,660,125 $20,169,733 $18,426,707 $18,164,119Student activities and community (see offsetting fees) 3000 $2,917,388 $2,746,814 $2,679,196 $2,691,602 $2,704,818 $2,587,665 $2,464,828Debt service 5100 $10,646,705 $10,946,507 $10,528,603 $10,239,674 $10,440,130 $10,489,049 $10,117,197Interfund transfers (one-time ARRA federal stimulus funds) 5200 $0 $425,779 $1,489,016Reserve contingency 5900 $0 $0 $0 $0 $0 $0 Total debt service, transfers and reserve 5000 $10,646,705 $10,946,507 $10,954,382 $11,728,690 $10,440,130 $10,489,049 $10,117,197Total expenditures and transfers and reserve $84,250,373 $82,484,602 $80,922,722 $77,557,792 $74,515,711 $70,747,915 $66,381,772Less: interfund transfers $0 $0 ($425,779) ($1,489,016) $0 $0 $0Net expenditures and reserve $84,250,373 $82,484,602 $80,496,943 $76,068,776 $74,515,711 $70,747,915 $66,381,772

Expenditure transfer, and reserve summary %:Instruction 1000 57.19% 57.95% 58.00% 56.06% 55.29% 55.47% 53.68%Instructional support 2000 26.71% 25.45% 25.15% 25.35% 27.07% 26.05% 27.36%Student activities and community (see offsetting fees) 3000 3.46% 3.33% 3.31% 3.47% 3.63% 3.66% 3.71%Debt service 5100 12.64% 13.27% 13.01% 13.20% 14.01% 14.83% 15.24%Interfund transfers (one-time ARRA federal stimulus funds) 5200 0.00% 0.00% 0.53% 1.92% 0.00% 0.00% 0.00%Reserve contingency 5900 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Total debt service, transfers and reserve 5000 12.64% 13.27% 13.54% 15.12% 14.01% 14.83% 15.24%Total expenditures and transfers and reserve 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%

Expenditure transfer, and reserve summary per student $Instruction 1000 $10,021.07 $9,941.22 $9,735.49 $8,990.36 $8,657.50 $8,170.83 $7,767.14Instructional support 2000 $4,680.74 $4,366.45 $4,222.02 $4,065.37 $4,238.23 $3,836.50 $3,959.05Student activities and community (see offsetting fees) 3000 $606.78 $571.30 $555.73 $556.58 $568.36 $538.76 $537.23Debt service 5100 $2,214.37 $2,276.73 $2,183.90 $2,117.39 $2,193.77 $2,183.85 $2,205.14Interfund transfers (one-time ARRA federal stimulus funds) 5200 $0.00 $0.00 $88.32 $307.90 $0.00 $0.00 $0.00Reserve contingency 5900 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Total debt service, transfers and reserve 5000 $2,214.37 $2,276.73 $2,272.22 $2,425.29 $2,193.77 $2,183.85 $2,205.14Total expenditures and transfers and reserve per student $17,522.96 $17,155.70 $16,785.46 $16,037.59 $15,657.85 $14,729.94 $14,468.56

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Less: interfund transfers $0.00 $0.00 ($88.32) ($307.90) $0.00 $0.00 $0.00Net expenditures (excluding transfers) per student $17,522.96 $17,155.70 $16,697.15 $15,729.69 $15,657.85 $14,729.94 $14,468.56Less: Student activity fees, fund raisers & athletic event fees 6700 ($196.34) ($196.34) ($138.41) ($152.51) ($157.36) ($174.09) ($165.42)Less: Facility use fees 6980 ($13.52) ($13.52) ($15.38) ($11.39) ($19.63) ($23.29) ($12.38)Less: Federal grant program cost reimbursements 8000 ($211.54) ($211.54) ($250.14) ($197.74) ($151.35) ($126.58) ($101.01)Net expenditures (after fee & grant reduction) per student $ $17,101.56 $16,734.30 $16,293.21 $15,368.04 $15,329.51 $14,405.99 $14,189.75

Expenditure transfer, and reserve summary per student %Instruction 1000 57.19% 57.95% 58.31% 57.16% 55.29% 55.47% 53.68%Instructional support 2000 26.71% 25.45% 25.29% 25.85% 27.07% 26.05% 27.36%Student activities and community (see offsetting fees) 3000 3.46% 3.33% 3.33% 3.54% 3.63% 3.66% 3.71%Debt service 5100 12.64% 13.27% 13.08% 13.46% 14.01% 14.83% 15.24%Interfund transfers (one-time ARRA federal stimulus funds) 5200 0.00% 0.00% 0.53% 1.96% 0.00% 0.00% 0.00%Reserve contingency 5900 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Total debt service, transfers and reserve 5000 12.64% 13.27% 13.61% 15.42% 14.01% 14.83% 15.24%Total expenditures and transfers and reserve per student 100.00% 100.00% 100.53% 101.96% 100.00% 100.00% 100.00%Less: interfund transfers 0.00% 0.00% -0.53% -1.96% 0.00% 0.00% 0.00%Net expenditures (excluding transfers) per student 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%Less: Student activity fees, fund raisers & athletic event fees 6700 -1.12% -1.14% -0.83% -0.97% -1.00% -1.18% -1.14%Less: Facility use fees 6980 -0.08% -0.08% -0.09% -0.07% -0.13% -0.16% -0.09%Less: Federal grant program cost reimbursements 8000 -1.21% -1.23% -1.50% -1.26% -0.97% -0.86% -0.70%Net expenditures (after fee & grant reduction) per student % 97.60% 97.54% 97.58% 97.70% 97.90% 97.80% 98.07%

Selected state benefit reimbursement subsidiesSocial security 7810 ($1,628,000) ($1,640,000) ($1,650,574) ($1,574,536) ($1,535,249) ($1,365,671) ($1,304,199)State retirement 7820 ($2,554,000) ($1,611,142) ($1,234,216) ($988,178) ($920,736) ($1,301,825) ($1,155,717)

Total benefit reimbursement subsidies ($4,182,000) ($3,251,142) ($2,884,790) ($2,562,714) ($2,455,985) ($2,667,496) ($2,459,916)

Charter SchoolTuition cost 1100 562 $388,800 $288,555 $382,864 $254,642 $277,524 $426,413 $260,341State reimbursement subsidy 7140 $0 $0 ($55,463) ($80,629) ($98,001) ($82,163) ($59,344)

Net cost 1100 562 $388,800 $288,555 $327,401 $174,013 $179,523 $344,250 $200,997Students (regular and special ed) 24 24 26 24 27 27 28Net cost per student $16,200 $12,023 $12,592 $7,251 $6,649 $12,750 $7,178

Special Ed DeptSpecial Ed Impaired Students; Excludes Gifted Students

per PDE web - "Child Count" $1,007 $1,007 $1,013 $948 $965 $972 $897Percent of total students 20.94% 20.94% 21.01% 19.60% 20.28% 20.24% 19.55%

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Costs 1200Wages 1200 100 $7,832,177 $7,734,627 $7,637,078 $6,649,656 $5,617,091 $5,105,917 $4,785,550Benefits 1200 200 $3,629,410 $2,898,200 $2,166,995 $2,248,257 $1,849,432 $1,498,331 $1,572,811 Less: benefit subsidy offset 1200 200 ($696,720) ($541,640) ($480,610) ($426,950) ($409,170) ($444,400) ($409,820) Subtotal, wages and benefits 1200 $10,764,867 $10,091,187 $9,323,463 $8,470,963 $7,057,353 $6,159,848 $5,948,541Purchased profess. & tech. svcs. 1200 300 $882,478 $880,525 $1,398,538 $1,063,512 $1,169,432 $859,114 $616,166Purchased property services 1200 400 $8,791 $10,083 $15,308 $13,167Printing & binding 1200 550 $350 $686 $790 $841Tuition 1200 560 $144,500 $144,500 $258,073 $209,387 $122,206 $76,929Staff development 1200 580 $71,816 $58,024 $93,547 $50,181 $25,843Other purchased services 1200 590 $6 $0 $5,052Supplies, general 1200 610 $82,000 $151,500 $84,048 $153,665 $160,019 $243,109 $216,961Supplies, books & periodicals 1200 640 $29,237 $0 $11,398 $20,911 $44,688Equipment (FY 1011 = ARRA federal stimulus funds) 1200 700 $425,779 $0 $0 $988 $8,133Dues, fees, memberships 1200 800 $2,100 $2,100 $28,503 $1,463 $1,437 $1,255 $1,416 Subtotal, all other costs 1200 $1,111,078 $1,178,625 $2,037,921 $1,543,884 $1,655,989 $1,318,914 $1,004,144Total cost, net of benefit subsidy offset 1200 $11,875,945 $11,269,812 $11,361,384 $10,014,847 $8,713,342 $7,478,762 $6,952,685Less: state special education subsidy 7271 ($1,485,503) ($1,485,503) ($1,584,611) ($1,548,614) ($1,495,880) ($1,450,450) ($1,464,578)Net Cost 1200 $10,390,442 $9,784,309 $9,776,773 $8,466,233 $7,217,462 $6,028,312 $5,488,107Total cost per special ed student (not total students) 1200 $11,793 $11,191 $11,216 $10,564 $9,029 $7,694 $7,751Less: state special ed subsidy per special ed student 1200 ($1,475) ($1,475) ($1,564) ($1,634) ($1,550) ($1,492) ($1,633)Net cost per special ed student (not total students) 1200 $10,318 $9,716 $9,651 $8,931 $7,479 $6,202 $6,118

Community CollegeTotal tuition cost (a subsidy paid by Bethel to DCCC) 1700 $230,331 $241,395 $241,159 $245,249 $219,022 $294,689 $142,975Memo: Total district adult students attending DCCC 1700 573 602 581 503 465 442 473Bethel adult students atteding DCCC 1700 265 257 246 224 186 185 208Bethel subsidy / Bethel student 1700 $869.17 $939.28 $980.32 $1,094.86 $1,177.54 $1,592.91 $687.38

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Administration (Board, District-wide Insurance, Audit Svcs, Tax Collection, Personnel, Legal Svcs, Superintendent Office)Wages 2300 100 $3,014,514 $2,848,814 $2,683,109 $2,776,745 $3,111,088 $2,713,900 $2,676,660Benefits 2300 200 $1,396,920 $1,170,470 $944,029 $944,242 $1,030,681 $804,987 $882,636 Less: benefit subsidy offset 2300 200 ($256,150) ($199,130) ($176,690) ($156,970) ($150,430) ($163,380) ($150,670) Subtotal wages and benefits 2300 $4,155,284 $3,820,154 $3,450,448 $3,564,017 $3,991,339 $3,355,507 $3,408,626Purchased profess. & tech. svcs. 2300 300 $794,052 $869,002 $251,417 $207,030 $238,282 $207,094 $268,759Purchased property services 2300 400 $812,810 $826,510 $469,620 $660,880 $571,035 $684,402 $667,537Insurance-general 2300 520 $42,490 $51,770 $35,934 $35,587 $44,533 $64,033 $52,178Communications & advertising (530& 540) 2300 530 $43,150 $52,575 $36,492 $34,095 $40,736 $55,401 $69,011Printing & binding 2300 550 $29,928 $36,465 $13,311 $23,915 $11,749 $10,337 $14,116Staff development 2300 580 $26,357 $32,115 $22,291 $26,734 $41,766 $71,224 $76,254Supplies, general 2300 610 $47,550 $56,650 $45,111 $57,341 $29,590 $47,639 $49,600Supplies, books & periodicals 2300 640 $4,310 $3,008 $3,533 $1,681 $2,973Equipment 2300 700 $4,170Dues, fees, memberships 2300 800 $19,850 $22,750 $22,479 $44,239 $37,012 $20,364 $18,105 Subtotal all other costs 2300 $1,816,187 $1,947,837 $905,135 $1,092,829 $1,018,236 $1,162,175 $1,218,533Total cost net of benefit subsidy offset 2300 $5,971,471 $5,767,991 $4,355,583 $4,656,846 $5,009,575 $4,517,682 $4,627,159Administrative cost per pupil $1,242 $1,200 $903 $963 $1,053 $941 $1,009

Legal Services (component part of administration)Special Ed 2350 $111,106 $111,106 $55,349 $43,152 $132,410 $112,087 $153,009All other 2350 $89,446 $89,446 $137,706 $107,360 $56,747 $28,267 $69,134Total legal services 2350 $200,552 $200,552 $193,055 $150,512 $189,157 $140,354 $222,143

Note: Administrative costsCentral Services (function 2800) - is not used by GVSD. Function 2800 can be used for technology and Human Resource (HR or Personnel) department costs.For comparison purposes, when comparing GVSD with other districts, include function 2800 with function 2300GVSD includes its HR department costs in the staff relations & negotiation services (function 2340). Other districts include HR in central services (function 2800).GVSD includes its instructional data processing costs in curriculum support (function 2260). Other districts include techology in central services (function 2800).GVSD includes its fiscal data processing costs in the business office (function 2500). Other districts include techology in central services (function 2800).

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Business Office DeptWages 2500 100 $748,500 $730,500 $685,794 $659,582 $633,527 $597,554 $580,330Benefits 2500 200 $274,850 $263,000 $242,383 $225,511 $210,994 $177,945 $193,050 Less: benefit subsidy offset 2500 200 ($65,800) ($51,160) ($45,390) ($40,320) ($38,640) ($41,970) ($38,710) Subtotal wages and benefits $957,550 $942,340 $882,787 $844,773 $805,881 $733,529 $734,670Purchased prop svcs: copiers, printers, Tenex, mail 2500 400 $97,000 $97,000 $109,429 $86,650 $96,053 $143,911 $116,891Communications, postage 2500 530 $10,350 $10,350 $10,230 $11,303 $11,486 $12,406 $9,887Advertising 2500 540 $491 $1,108 $796Printing & binding 2500 550 $450 $450 $424 $1,152 $832 $1,207Staff development 2500 580 $750 $750 $2,331 $1,607 $4,579 $2,698 $1,374Other svcs: eg fix assets, actuary, assmnt appraisals 2500 590 $500 $1,250 $24,104 $9,647 $3,026 $6,405Supplies, paper, forms, toner, general offfice 2500 610 $24,000 $24,000 $24,837 $17,769 $18,964 $18,917 $35,233Books & periodicals 2500 640 $1,900 $1,900 $1,876 $1,935 $1,646 $2,035Equipment 2500 700 $20 $3,339Dues, fees, memberships 2500 800 $1,000 $1,000 $125 $1,277 $3,619 $1,721 Subtotal all other costs $135,950 $136,700 $171,500 $131,281 $140,985 $185,232 $174,342Total cost net of benefit subsidy offset 2500 $1,093,500 $1,079,040 $1,054,287 $976,054 $946,866 $918,761 $909,012

Wage & benefit cost allocation by program activity:Payroll 2500 0.1017 $97,399 $95,843 $89,790 $85,916 $81,969 $74,609 $74,725MIS Data processing: incl Gen Fd PR Bids Taxes Absences 2500 0.0971 $92,940 $91,464 $85,683 $81,994 $78,219 $71,196 $71,307Budgeting & financial planning 2500 0.0906 $86,710 $85,333 $79,940 $76,498 $72,976 $66,424 $66,527Transportation 2500 0.0608 $58,173 $57,249 $53,631 $51,322 $48,959 $44,563 $44,633Maintenance 2500 0.0607 $58,075 $57,153 $53,541 $51,235 $48,877 $44,489 $44,558Board communications: presentations, agendas 2500 0.0603 $57,692 $56,776 $53,188 $50,898 $48,554 $44,195 $44,264Accounts payable 2500 0.0585 $56,050 $55,160 $51,674 $49,449 $47,172 $42,937 $43,004Audit 2500 0.0558 $53,436 $52,587 $49,264 $47,143 $44,972 $40,935 $40,998Health benefits; enrollment, claims 2500 0.0477 $45,719 $44,993 $42,150 $40,335 $38,478 $35,023 $35,078Reception 2500 0.0447 $42,815 $42,135 $39,472 $37,772 $36,033 $32,798 $32,849Accounting, bookkeeping, bank reconciliations 2500 0.0384 $36,741 $36,158 $33,873 $32,414 $30,922 $28,146 $28,189Food Svc 2500 0.0383 $36,657 $36,075 $33,795 $32,340 $30,851 $28,081 $28,125Student funds: including athletics & trusts 2500 0.0335 $32,121 $31,611 $29,613 $28,338 $27,033 $24,606 $24,645Refunds, tax collector correspondence 2500 0.0259 $24,801 $24,407 $22,864 $21,880 $20,872 $18,998 $19,028Registration 2500 0.0197 $18,895 $18,595 $17,420 $16,670 $15,902 $14,475 $14,497Property casualty insurance & claims 2500 0.0163 $15,566 $15,319 $14,351 $13,733 $13,100 $11,924 $11,943Child accounting 2500 0.0140 $13,369 $13,157 $12,325 $11,795 $11,252 $10,242 $10,257Fuel bids, maintenance 2500 0.0115 $11,056 $10,880 $10,193 $9,754 $9,305 $8,469 $8,482Fuel bids, transportation 2500 0.0115 $11,056 $10,880 $10,193 $9,754 $9,305 $8,469 $8,482TSAs 2500 0.0109 $10,433 $10,268 $9,619 $9,205 $8,781 $7,993 $8,005Cash management & investment 2500 0.0083 $7,960 $7,834 $7,339 $7,023 $6,699 $6,098 $6,107Administration including tax appeals 2500 0.0083 $7,960 $7,834 $7,339 $7,023 $6,699 $6,098 $6,107Retirement 2500 0.0081 $7,780 $7,657 $7,173 $6,864 $6,548 $5,960 $5,969Free & reduced applications 2500 0.0077 $7,397 $7,280 $6,820 $6,526 $6,225 $5,667 $5,675Absence reporting 2500 0.0077 $7,390 $7,273 $6,813 $6,520 $6,220 $5,661 $5,670CBA contract : interpretation grievances, negots 2500 0.0064 $6,136 $6,039 $5,657 $5,413 $5,164 $4,700 $4,708Capital projects, fixed assets & debt administration 2500 0.0055 $5,307 $5,222 $4,892 $4,682 $4,466 $4,065 $4,072Community communications: VOV, mail,presentations 2500 0.0055 $5,307 $5,222 $4,892 $4,682 $4,466 $4,065 $4,072

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Supervise business office, maint, transp, Fd Svc 2500 0.0055 $5,307 $5,222 $4,892 $4,682 $4,466 $4,065 $4,072District tax system data entry 2500 0.0055 $5,255 $5,172 $4,845 $4,636 $4,423 $4,026 $4,032UC 2500 0.0055 $5,255 $5,172 $4,845 $4,636 $4,423 $4,026 $4,032WC 2500 0.0055 $5,255 $5,172 $4,845 $4,636 $4,423 $4,026 $4,032Food service subsidy processing 2500 0.0047 $4,456 $4,386 $4,108 $3,932 $3,751 $3,414 $3,419Bids, purchasing, vendor contract administration 2500 0.0039 $3,690 $3,632 $3,402 $3,256 $3,106 $2,827 $2,831Tax administration homesteads 2500 0.0035 $3,309 $3,257 $3,051 $2,920 $2,785 $2,535 $2,539Staff training 2500 0.0028 $2,653 $2,611 $2,446 $2,341 $2,233 $2,033 $2,036Life & disability 2500 0.0028 $2,643 $2,601 $2,436 $2,332 $2,224 $2,025 $2,028Census data - inter districts 2500 0.0023 $2,223 $2,188 $2,050 $1,962 $1,871 $1,703 $1,706Mail, fax, & copier machines 2500 0.0015 $1,396 $1,374 $1,287 $1,232 $1,175 $1,069 $1,071W2 Group Life Insurance Cost Calculations 2500 0.0012 $1,167 $1,149 $1,076 $1,030 $982 $894 $896Total allocated wage & benefits 2500 1.0000 $957,550 $942,340 $882,787 $844,773 $805,881 $733,529 $734,670

$0 $0 $0 $0 $0 $0 $0Volumes: documents and forms issued (count)

DisbursementsGeneral fund 2500 2,291 2,291 2,595 2,894 2,920 3,192 3,436Payroll fund 2500 28,193 28,193 25,768 25,589 26,274 25,612 24,547Student activities fund 2500 2,160 2,160 1,945 1,962 2,072 2,102 2,118

W-2s 2500 1,178 1,178 1,171 1,161 1,161 1,161 1,1201099s 2500 30 30 25 23 19 16 15

Payroll paid:Per payoll register# % using direct deposit 2500 870 870 887 865 852 794 755# '% using paper pay checks 2500 118 118 122 143 156 167 198

Total 2500 988 988 1,009 1,008 1,008 961 953% direct deposit 2500 88.06% 88.06% 87.91% 85.81% 84.52% 82.62% 79.22%% paper pay checks 2500 11.94% 11.94% 12.09% 14.19% 15.48% 17.38% 20.78%Annual

# direct deposit 2500 24,830 24,830 22,650 21,960 22,210 21,160 19,450# paper pay checks 2500 3,363 3,363 3,118 3,629 4,064 4,452 5,097

Unit costsPaper cost per case (10 reams / case) 2500 $25.00 $24.00 $23.00 $22.00 $21.00 $20.00 $19.00U.S. First class mail rate, 1 oz., ea 2500 $0.45 $0.45 $0.44 $0.44 $0.42 $0.41 $0.41Envelope cost (12-13 .07656 ea) 2500 $0.07656 $0.07579 $0.07504 $0.07429 $0.07354 $0.07281 $0.07208Check forms, ea -vendors 2500 $0.10386 $0.10283 $0.10180 $0.10078 $0.09977 $0.09877 $0.09779Check forms, ea - payroll 2500 $0.12700 $0.12573 $0.12447 $0.12323 $0.12200 $0.12078 $0.11957W2 forms, ea 2500 $0.21245 $0.21032 $0.20822 $0.20614 $0.20408 $0.20203 $0.20001

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Check CostsGeneral fund: payments to vendors Wage & benefit cost 2500 $56,050 $55,160 $51,674 $49,449 $47,172 $42,937 $43,004 Data processing support - 5% of MIS total w&b cost) 2500 $4,647 $4,573 $4,284 $4,100 $3,911 $3,560 $3,565

subtotal wage & benefits 2500 $60,697 $59,733 $55,958 $53,549 $51,083 $46,497 $46,569 Software cost -Tenex: bids, budget, control, prepaid support 2500 $12,708 $12,708 $12,634 $12,560 $12,485 $12,410 $12,335 Computer and printer costs (IBM) 2500 $6,000 $5,989 $5,977 $5,966 $5,955 $5,943 $5,932 Folding machine cost (50% share: $4,047/yr / 2 =$2,025) 2500 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 $2,025 Paper cost (bill lists, edit reports, POs) 6 case / yr 2500 $150 $144 $138 $132 $126 $120 $114 Check form cost 2500 $238 $236 $264 $292 $291 $315 $336 Envelope cost 2500 $175 $174 $195 $215 $215 $232 $248 Mailing costs 2500 Postage 2500 $1,031 $1,031 $1,142 $1,273 $1,226 $1,309 $1,409 Mailing machine cost (50% share $7580/2 = $3,790) 2500 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790Total cost of general fund vendor checks 2500 $86,814 $85,829 $82,123 $79,802 $77,196 $72,642 $72,757Cost per check including excluding wages & benefits 2500 $11 $11 $10 $9 $9 $8 $8Cost per check including wages & benefits 2500 $38 $37 $32 $28 $26 $23 $21

Payroll fund: payments to employees (checks and statements) Wage & benefit cost 2500 $97,399 $95,843 $89,790 $85,916 $81,969 $74,609 $74,725 Data processing support - 5% of MIS total w&b cost) 2500 $4,647 $4,573 $4,284 $4,100 $3,911 $3,560 $3,565Retirement reporting 2500 $7,780 $7,657 $7,173 $6,864 $6,548 $5,960 $5,969Absence reporting 2500 $7,390 $7,273 $6,813 $6,520 $6,220 $5,661 $5,670W-2 processing 2500 $1,167 $1,149 $1,076 $1,030 $982 $894 $896

Subtotal wage & benefits 2500 $118,383 $116,495 $109,136 $104,430 $99,630 $90,684 $90,825 Software cost (Tenex): payroll and HR 2500 $9,076 $8,658 $8,238 $7,818 $7,398 $6,978 $6,558 Computer and printer costs (IBM) 2500 $4,500 $4,491 $4,483 $4,474 $4,466 $4,457 $4,449 Folding machine cost (50% share) 2500 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790 Paper cost (registers, deduction rpts, edits) 6 cases / yr 2500 $150 $144 $138 $132 $126 $120 $114 Check form cost (direct deposit statements and paychecks) 2500 $3,581 $3,545 $3,207 $3,153 $3,205 $3,093 $2,935 W2 form cost: 3,000 forms (double run) 2500 $637 $631 $625 $618 $612 $606 $600 Envelope cost 2500 $2,158 $2,137 $1,934 $1,901 $1,932 $1,865 $1,769 Mailing costs 2500 Postage 2500 $1,513 $1,513 $1,372 $1,597 $1,707 $1,825 $2,090 Mailing machine cost (50% share) 2500 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790 $3,790Total cost of payroll checks & statements 2500 $147,579 $145,194 $136,712 $131,704 $126,657 $117,209 $116,920Cost per payment including excluding wages & benefits 2500 $1 $1 $1 $1 $1 $1 $1Cost per payment including wages & benefits 2500 $6 $6 $6 $6 $6 $6 $6

2500

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Student activity fund 2500Wage & benefit cost 2500 $32,121 $31,611 $29,613 $28,338 $27,033 $24,606 $24,645 Computer and printer costs (IBM) 2500 $2,250 $2,246 $2,241 $2,237 $2,233 $2,229 $2,225 Paper cost (bill lists, edit reports) 1 case paper / yr 2500 $25 $24 $23 $22 $21 $20 $19 Check form cost, n/a included by bank 2500 $0 $0 $0 $0 $0 $0 $0 Activity Request For Disbursement form cost 1 case paper/yr 2500 $25 $24 $23 $22 $21 $20 $19Total cost of student activity fund checks 2500 $34,421 $33,905 $31,900 $30,619 $29,308 $26,875 $26,908Cost per check including excluding wages & benefits 2500 $1 $1 $1 $1 $1 $1 $1Cost per check including wages & benefits 2500 $16 $16 $16 $16 $14 $13 $13

Maintenance DeptWages 2600 100 $2,179,723 $2,157,973 $2,136,227 $2,069,284 $2,004,126 $1,943,950 $1,798,336Benefits 2600 200 $1,010,080 $882,550 $755,013 $707,483 $667,464 $578,884 $598,222 Less: benefit subsidy offset 2600 200 ($204,970) ($159,350) ($141,390) ($125,610) ($120,380) ($130,740) ($120,570) Subtotal, wages and benefits 2600 $2,984,833 $2,881,173 $2,749,850 $2,651,157 $2,551,210 $2,392,094 $2,275,988Purchased property services 2600 400 $1,108,538 $1,108,538 $1,248,991 $1,199,516 $1,175,535 $1,026,330 $1,088,374Insurance 2600 520 $165,590 $160,000 $225,816 $145,644 $160,103 $166,622 $164,565Communications 2600 530 $189,900 $219,163 $167,833 $118,773 $195,276 $199,724 $180,854Staff development 2600 580 $3,082 $3,000 $2,714 $3,344 $1,360 $887 $1,281Supplies 2600 610 $367,150 $385,000 $421,662 $346,901 $409,436 $295,000 $343,101 Subtotal, 400, 500 and 610 2600 $1,834,260 $1,875,701 $2,067,016 $1,814,178 $1,941,710 $1,688,563 $1,778,175Energy 2600 620 $1,252,397 $1,737,547 $1,438,030 $1,574,417 $1,784,861 $1,774,701 $1,720,671Total cost net of benefit subsidy 2600 $6,071,490 $6,494,421 $6,254,896 $6,039,752 $6,277,781 $5,855,358 $5,774,834

Student Building Capacities (Plancon): Concord 2600 1,275 1,275 1,275 1,275 1,275 1,275 1,275 BSES 2600 800 800 800 800 800 800 800 GVES 2600 1,275 1,275 1,275 1,275 1,275 1,275 1,275 GVMS 2600 1,691 1,691 1,691 1,691 1,691 1,691 1,691 GVHS 2600 1,779 1,779 1,779 1,779 1,779 1,779 1,779Total student building capacity (a) 2600 6,820 6,820 6,820 6,820 6,820 6,820 6,820Total budgeted students (b) 2600 4,808 4,808 4,821 4,836 4,759 4,803 4,588Percent utilization (b) / (a) 2600 70.499% 70.499% 70.689% 70.909% 69.780% 70.425% 67.273%

Sq FeetConcord 2600 133,043 133,043 133,043 133,043 133,043 133,043 133,043BSES 2600 90,000 90,000 90,000 90,000 90,000 90,000 90,000GVES 2600 112,330 112,330 112,330 112,330 112,330 112,330 112,330GVMS 2600 192,737 192,737 192,737 192,737 192,737 192,737 192,737GVHS 2600 267,422 267,422 267,422 267,422 267,422 267,422 267,422Totals 2600 795,532 795,532 795,532 795,532 795,532 795,532 795,532Sq Ft / custodian 21,501 20,398 20,398 20,398 21,214 22,098 22,098

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Kilowatt hoursConcord 2600 1,782,810 1,819,196 1,940,834 1,898,677 2,335,680 2,532,978 1,678,816BSES 2600 849,730 867,072 947,328 1,066,752 1,120,512 1,388,928 1,188,024GVES 2600 955,640 975,143 1,192,591 1,245,075 1,240,791 1,266,314 1,259,284GVMS 2600 2,127,520 2,170,937 2,409,020 2,536,339 2,790,144 2,805,120 2,550,385GVHS 2600 2,935,470 2,995,378 3,163,949 3,151,002 3,597,600 4,186,400 4,129,595Totals 2600 8,651,170 8,827,726 9,653,722 9,897,845 11,084,727 12,179,740 10,806,104Cost / kwh, reflects price change as well as kwh use change 2600 0.1448 0.1968 0.1490 0.1591 0.1610 0.1457 0.1592

VehiclesPickups 2600 4 4 4 5 6 6 6Trucks 2600 2 2 2 2 2 2 2Total 2600 6 6 6 7 8 8 8

Cost per student 2600 $1,262.79 $1,350.75 $1,297.43 $1,248.91 $1,319.14 $1,219.10 $1,258.68Cost per square foot 2600 $7.63 $8.16 $7.86 $7.59 $7.89 $7.36 $7.26Cost of cleaning & maintenance per sq ft (100,200,610)/sq ft 2600 $4.47 $4.31 $4.16 $3.93 $3.87 $3.54 $3.44Cost per staff worker (maintenance and custodians) 2600 $131,989 $138,179 $133,083 $128,505 $137,973 $130,119 $131,246Energy cost per square foot 2600 $1.57 $2.18 $1.81 $1.98 $2.24 $2.23 $2.16

Volumes New WO system - "SchoolDude"Work orders processed per year 2,201 2,201 2,486 1,097 1,063 1,750 1,590

Stopped posting District athletic eventsFacility Use requests 10,277 10,277 9,164 10,084 12,225 11,987 12,493

Transportation Dept Costs 2700

Wages 2700 100 $2,305,636 $2,252,756 $2,199,884 $1,975,113 $1,968,403 $1,838,544 $1,543,933Benefits 2700 200 $1,068,420 $918,620 $768,816 $667,321 $655,567 $547,498 $513,594 Less: benefit subsidy offset 2700 200 ($208,720) ($162,260) ($143,980) ($127,900) ($122,580) ($133,130) ($122,770) Subtotal wages and benefits 2700 $3,165,336 $3,009,116 $2,824,720 $2,514,534 $2,501,390 $2,252,912 $1,934,757Purchased property services 2700 400 $32,712 $32,712 $30,925 $96,325 $92,563 $49,195 $63,357Contracted transportation 2700 510 $59,854 $61,854 $25,530 $23,958 $8,202 $13,315 $11,176Insurance 2700 520 $63,550 $63,550 $64,422 $64,898 $59,786 $55,355 $57,527Advertising 2700 540 $283 $0 $496 $624Staff development 2700 580 $5,312 $21,028 $10,492 $14,209 $5,313Supplies 2700 610 $95,000 $95,000 $36,634 $94,885 $95,118 $122,078 $192,076Dues, fees, memberships 2700 800 $250 $250 $125 $707 $686 $1,062 $140 Subtotal 400,500,610,800 2700 $251,366 $253,366 $162,948 $302,084 $266,847 $255,710 $330,213Energy 2700 620 $459,580 $344,580 $355,106 $327,517 $412,315 $279,747 $313,194Total cost net of benefit subsidy 2700 $3,876,282 $3,607,062 $3,342,774 $3,144,135 $3,180,552 $2,788,369 $2,578,164

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Memo: total cost - regular ed 2700 0.6789 $2,773,250 $2,558,940 $2,367,109 $2,290,425 $2,312,193 $1,898,975 $1,755,607Memo: total cost - special ed 2700 0.3211 $1,311,752 $1,210,382 $1,119,645 $981,610 $990,939 $1,022,524 $945,327Memo: total cost 2700 1.0000 $4,085,002 $3,769,322 $3,486,754 $3,272,035 $3,303,132 $2,921,499 $2,700,934

Memo: total cost - non public transportation 2700 $450,228 $450,228 $450,228 $420,112 $424,448 $359,112 $348,390Memo: total cost - field trips 2700 $10,292 $10,292 $10,292 $5,713 $38,134 $82,264 $64,945Memo: total cost - student activities 2700 $74,487 $74,487 $74,487 $79,522 $56,590 $49,379 $47,224

SubsidiesPublic subsidy function 7310) 2700 ($479,650) ($469,388) ($532,594) ($552,862) ($488,932) ($680,492) ($636,759)Non-public & c.s. (fr transp. subsidy rpts, 0809 and later) 2700 ($242,850) ($236,397) ($241,395) ($250,635) ($257,565) ($653,844) ($575,053)Total subsidies 2700 ($722,500) ($705,785) ($773,989) ($803,497) ($746,497) ($1,334,336) ($1,211,812)Net operating cost 2700 $3,153,782 $2,901,277 $2,568,785 $2,340,638 $2,434,055 $1,454,033 $1,366,352Subsidy / student (GVSD, charter schools, vo tech and private) $131.94 $128.89 $141.34 $152.18 $138.70 $247.83 $221.58

VehiclesBuses, line per inventory and PDE rpt 2700 55 55 55 55 55 55 55Buses, spare, field and athletic trips 2700 10 10 10 10 10 10 10 Subtotal 2700 65 65 65 65 65 65 65Vans 2700 13 13 10 10 10 10 10Total 2700 78 78 75 75 75 75 75

Miles DrivenApproved 2700 627,713 627,713 627,713 599,628 609,588 599,229 520,152Total 2700 841,674 841,674 841,674 863,955 830,399 664,919 614,685

Non-GVSD Runs / DaySpecial Ed schools 16 16 16 16 16 16 16Vo-Tech schools 2 2 2 2 2 2 2All private and parochial schools 34 34 34 34 34 34 34Total non -GVSD daily runs 52 52 52 52 52 52 52

Students TransportedDistrict 2700 4,865 4,865 4,865 4,653 4,731 4,715 4,800Other 2700 611 611 611 627 651 669 669Total 2700 5,476 5,476 5,476 5,280 5,382 5,384 5,469

Total cost per student (public and private) 2700 $707.87 $658.70 $610.44 $595.48 $590.96 $517.90 $471.41State subsidy per pupil (puplic and private) 2700 ($131.94) ($128.89) ($141.34) ($152.18) ($138.70) ($247.83) ($221.58)Net cost per student (public and private) 2700 $575.93 $529.82 $469.10 $443.30 $452.26 $270.07 $249.84Net cost per mile 2700 $4.61 $4.29 $3.97 $3.64 $3.83 $4.19 $4.19Net cost per vehicle 2700 $40,433.10 $37,195.86 $34,250.47 $31,208.51 $32,454.07 $19,387.11 $18,218.03Fuel cost per mile $0.55 $0.41 $0.42 $0.38 $0.50 $0.42 $0.51

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443444445446447448449450451452453454455456457458459460461462463464465466467468469470471472473474475476477478479480481482

Food Service Dept Costs 0132

Wages 0132 1.0150 $761,690 $750,440 $739,398 $715,698 $710,932 $677,484 $644,789Benefits 0132 1.0150 $242,390 $238,810 $235,279 $237,970 $236,385 $225,263 $212,265Food 0132 1.0150 $1,117,200 $1,100,690 $1,084,421 $1,144,281 $1,132,823 $1,097,251 $1,072,804Depreciation 0132 $19,627 $19,627 $19,627 $19,628 $19,628 $19,628 $16,420All other costsTotal cost 0132 $2,140,907 $2,109,567 $2,078,725 $2,117,577 $2,099,768 $2,019,626 $1,946,278

RevenuesLunch sales 0132 1.0150 $1,869,600 $1,841,970 $1,814,751 $1,839,571 $1,853,229 $1,777,379 $1,723,921Interest income 0132 $700 $700 $725 $660 $1,780 $8,416 $13,541Other incomeGeneral Fund supportSubtotal 0132 $1,870,300 $1,842,670 $1,815,476 $1,840,231 $1,855,009 $1,785,795 $1,737,462

SubsidiesState 0132 1.0150 $32,490 $32,010 $31,541 $32,327 $31,281 $34,577 $30,881Federal 0132 1.0150 $218,490 $215,260 $212,081 $225,391 $193,850 $179,626 $161,515Total subsidies 0132 $250,980 $247,270 $243,622 $257,718 $225,131 $214,203 $192,396Total revenues & subsidies 0132 $2,121,280 $2,089,940 $2,059,098 $2,097,949 $2,080,140 $1,999,998 $1,929,858Net operating cost (see depreciation expense) 0132 $19,627 $19,627 $19,627 $19,628 $19,628 $19,628 $16,420

Cost per student (GVSD & Pennington) per day 0132 $2.52 $2.50 $2.45 $2.47 $2.49 $2.38 $2.40Lunch sales per student (GVSD & Pennington) per day 0132 $2.20 $2.18 $2.14 $2.14 $2.20 $2.09 $2.12

Meal pricesBreakfast

Reduced 0132 $0.30 $0.30 $0.30 $0.30 $0.30 $0.25 $0.25Paid 0132 $1.35 $1.25 $1.25 $1.25 $1.25 $1.00 $1.00

Lunch PricesReduced lunch 0132 $0.40 $0.40 $0.40 $0.40 $0.40 $0.35 $0.35Paid: Elementary schools 0132 $2.55 $2.50 $2.40 $2.30 $2.10 $2.10 $1.95Paid: Middle school 0132 $2.75 $2.65 $2.55 $2.45 $2.35 $2.25 $2.35Paid: High school, regular lunch 0132 $2.95 $2.80 $2.70 $2.60 $2.50 $2.40 $2.50

Estimated # meals served: (Total lunch sales / MS lunch price) 0132 679,854.55 695,083.02 711,667.06 750,845.31 788,608.09 789,946.22 733,583.40Estimated # meals served/day (Estimated meals served / 174 days) 0132 3,907.21 3,994.73 4,090.04 4,315.20 4,532.23 4,539.92 4,216.00Meals served to GVSD& Pennington students - % 0132 80.35% 82.74% 84.35% 88.03% 94.07% 93.47% 90.86%Meals per labor hour 0132 17.46 17.42 17.83 18.81 19.76 19.79 18.79

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483484485486487488489490491492493494495496497498499500501502503504505506507508509510511512513514515516517518519520521522523524525

National School Lunch ProgramCensus Counts:

Free 0132 237 237 205 170 115 108 107Reduced 0132 73 73 70 73 65 57 45Total 0132 310 310 275 243 180 165 152Pct change, year to year 0132 0.00% 12.73% 13.17% 35.00% 9.09% 8.55%DCIU: Pennington / FHGFree 0132 50 19 27 60 51 49 47Reduced 0132 5 1 1 6 8 5 5Total 0132 55 20 28 66 59 54 52

DCIU: Pennington Roster CountElementary (prior years) 20 28 66 59 54 52K -5 0132 96-8 (If majority are age 14 or older, served HS menu) 0132 169-12 ( Don Guanella students to Pennington in 12-13) 0132 30Total 0132 55 20 28 66 59 54 52

SubsidiesBreakfast & lunch - stateAll schools 0132 $0.10 $0.10 $0.10 $0.10 $0.10 $0.10 $0.10

Breakfast - federalFree 0132 $1.55 $1.51 $1.49 $1.46 $1.40 $1.35 $1.31Reduced 0132 $1.25 $1.21 $1.18 $1.16 $1.10 $1.05 $1.01Paid 0132 $0.27 $0.27 $0.26 $0.26 $0.25 $0.24 $0.24

Lunch-federalFree 0132 $2.86 $2.77 $2.72 $2.68 $2.57 $2.47 $2.40Reduced 0132 $2.46 $2.37 $2.32 $2.28 $2.17 $2.07 $2.00Paid 0132 $0.27 $0.26 $0.26 $0.25 $0.24 $0.23 $0.23

Income per meal served using FY 2012-2013 as an exampleBreakfast is served at the MS and HS and the reimbursements are the same.For 12-13, the district receives $0.10 in state subsidy and $1.55 in federal subsidy for a total income of $1.65 per free breakfastFor 12-13, the reduced breakfast is $0.30 and the district receives $0.10 in state subsidy and $1.25 in federal subsidy for a total income of $1.65 per reduced breakfastFor 12-13, the paid breakfast is $1.35 and the district receives $0.10 in state subsidy and $0.27 in federal subsidy for a total income of $1.72 per paid breakfast

Income per lunch meal served using the High School FY 2012-2013 as an exampleFor 12-13, for the HS, the district receives $0.10 in state subsidy and $2.86 in federal subsidy for a total income of $2.96 per free lunchFor 12-13, the HS reduced lunch is $0.40 and the district receives $0.10 in state subsidy and $2.46 in federal subsidy for a total income of $2.96 per reduced lunchFor 12-13, the HS paid lunch is $2.95 and the district receives $0.10 in state subsidy and $0.27 in federal subsidy for a total income of $3.32 per paid lunch

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Resource Data

Section HStudent Enrollment

Charter School Enrollment

Staffing:

History by Position (FTEs)

By Year (summary)

By Building (current year FY 2012-2013

Business Office Department:

Program Activity Costs Allocated by Time

(descending dollars)

12345678910111213141516171819202122232425262728293031323334353637

A B C D E F G H I J K

All Kgartn Newto Conc Concord

Opens1213 1112 1011 0910 0809 0708 0607

StudentsConcord 750 750 774 856 831 886 723BSES 535 535 541 552 544 543 616GVES 840 840 836 819 800 773 763GVMS 1,191 1,191 1,221 1,115 1,109 1,124 1,122GVHS 1,492 1,492 1,449 1,494 1,475 1,477 1,364Totals 4,808 4,808 4,821 4,836 4,759 4,803 4,588

Student Instructional AllocationConcord 127.64 141.82 137.43 124.26 128.00 109.10 170.69BSES 191.78 130.15 128.71 126.14 128.00 136.79 170.69GVES 82.90 121.90 122.49 125.03 128.00 124.36 170.69GVMS 124.49 124.49 121.44 132.98 133.70 92.64 175.62GVHS 170.17 170.17 175.22 169.94 172.13 131.68 239.85

Total Instructional Allocation per BuildingConcord 95,731 106,368 106,368 106,368 106,368 96,664 123,409BSES 102,600 69,632 69,632 69,632 69,632 74,277 105,145GVES 69,632 102,400 102,400 102,400 102,400 96,129 130,236GVMS 148,273 148,273 148,273 148,273 148,273 104,123 197,046GVHS 253,887 253,887 253,887 253,887 253,887 194,495 327,155Totals 670,123 680,560 680,560 680,560 680,560 565,688 882,991

Student Textbook AllocationConcord 72.02 72.02 69.79 63.10 65.00 48.49 0.00BSES 97.20 97.20 96.12 64.06 65.00 62.81 0.00GVES 42.10 42.10 42.30 63.49 65.00 18.95 0.00GVMS 79.15 79.15 77.20 84.54 85.00 82.67 0.00GVHS 106.19 106.19 109.34 106.04 107.41 89.82 0.00Totals 396.65 396.65 394.74 381.24 387.41 302.74 0.00

Student Data

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Opens1213 1112 1011 0910 0809 0708 0607

Student Data

383940414243444546474849505152535455

Total Textbook Allocation per BuildingNew Txbk Adoption - Curriculum Dept Suprt 109,174 85,150Concord 54,015 54,015 54,015 54,015 54,015 42,961BSES 52,000 52,000 52,000 35,360 35,360 34,106GVES 35,360 35,360 35,360 52,000 52,000 14,650GVMS 94,265 94,265 94,265 94,265 94,265 92,925GVHS 158,430 158,430 158,430 158,430 158,430 132,661Totals 394,070 394,070 394,070 394,070 394,070 426,477 85,150

Total Combined Instructional &Textbook Allocation per BuildingNew Txbk Adoption - Curriculum Dept Suprt 109,174 85,150Concord 149,746 160,383 160,383 160,383 160,383 139,625 123,409BSES 154,600 121,632 121,632 104,992 104,992 108,383 105,145GVES 104,992 137,760 137,760 154,400 154,400 110,779 130,236GVMS 242,538 242,538 242,538 242,538 242,538 197,048 197,046GVHS 412,317 412,317 412,317 412,317 412,317 327,156 327,155Totals 1,064,193 1,074,630 1,074,630 1,074,630 1,074,630 992,165 968,141

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Opens1213 1112 1011 0910 0809 0708 0607

Student Data

5657585960616263646566676869707172

Charter School EnrollmentPhysical

Avon Grove 2 4 3Collegium 1 1 2 2Dr Robert Ketterer 0 1 1 1Pa Leadership 11 11 12 11 8 8 7Ridgeview Academy 0 1

CyberDistrict or IU Operated

21st Century (CCIU) 4 4 3 1 2 3 2Pa Virtual (Norristown Area SD) 0 2 2 2 3 6

Operated by othersAgora (was Achievement House) 3 3 4 4 4 3 3Commonwealth Connections 3 3 2 1 1Pa Cyber Charter School 2 2 2 2 5 6 6Total charter school students 24 24 26 24 27 27 28

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A B C D E F G H I J K L M N O P

FTE FTE FTE All Kgartn NewCalc Calc Calc to Conc ConcordHrs/ Days/ Hrs OpensDay Yr Yr 1213 1112 1011 0910 0809 0708 0607

Building StaffTeachers, nurses, librarians, counselors 1440.00

Concord 7.50 192.00 1440.00 70.29 74.10 74.10 74.10 70.50 63.36 63.29BSES 7.50 192.00 1440.00 48.60 50.60 50.60 50.60 51.45 51.43 45.04GVES 7.50 192.00 1440.00 69.38 71.83 71.83 71.83 65.05 64.50 65.50GVMS 7.50 192.00 1440.00 94.20 92.00 92.00 92.00 94.46 92.40 87.78GVHS 7.50 192.00 1440.00 116.41 114.16 118.16 118.16 112.06 106.10 95.37Totals 398.88 402.69 406.69 406.69 393.52 377.79 356.99

Paraprofessionals, nurse paras, job coaches 1330.00Concord (includes bus paras) 7.00 190.00 1330.00 53.91 50.59 50.59 47.21 48.07 42.21 36.99BSES 7.00 190.00 1330.00 24.24 31.11 34.49 31.11 31.94 29.37 24.00GVES 7.00 190.00 1330.00 39.14 42.07 42.07 42.07 43.00 41.71 40.27GVMS 7.00 190.00 1330.00 27.29 34.64 34.64 34.64 30.86 31.29 30.43GVHS 7.00 190.00 1330.00 52.36 42.33 42.33 42.33 42.55 36.41 28.52Totals 196.94 200.74 204.12 197.36 196.42 181.00 160.20

Technical Support Staff (TSS) 1710.00Admin 7.50 228.00 1710.00 1.00 1.00 1.00 1.00 1.00 1.00 0.76Concord 7.50 228.00 1710.00 1.00 1.00 1.00 1.00 1.00 1.00 0.76BSES 7.50 228.00 1710.00 1.00 1.00 1.00 1.00 1.00 1.00 0.76GVES 7.50 228.00 1710.00 1.00 1.00 1.00 1.00 1.00 1.00 0.76GVMS 7.50 228.00 1710.00 1.00 1.00 1.00 1.00 1.00 1.00 0.76GVHS 7.50 228.00 1710.00 2.00 2.00 2.00 2.00 2.00 2.00 0.76Totals 7.00 7.00 7.00 7.00 7.00 7.00 4.54

Secretaries, clerks 1957.50Admin 7.50 261.00 1957.50 8.07 8.07 8.07 8.07 8.07 8.07 8.07Concord 7.50 261.00 1957.50 2.75 2.75 2.75 2.75 2.75 2.75 1.75BSES 7.50 261.00 1957.50 2.00 2.00 2.00 2.00 2.00 2.00 2.00GVES 7.50 261.00 1957.50 2.87 2.87 2.87 2.87 2.87 2.87 2.87GVMS 7.50 261.00 1957.50 3.87 3.87 3.87 3.87 3.75 3.75 4.75GVHS 7.50 261.00 1957.50 8.24 8.24 8.24 8.24 7.37 7.37 7.37Maintenance 7.50 261.00 1957.50 1.53 1.53 1.53 1.53 1.53 1.40 1.53Transportation 7.50 261.00 1957.50 1.40 1.53 1.53 1.53 1.53 1.53 1.40Totals 30.73 30.86 30.86 30.86 29.86 29.74 29.74Total Building Staff 633.56 641.29 648.67 641.91 626.80 595.52 551.46

Staffing Full Time Equivalents (FTEs)

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4445464748495051525354555657585960616263646566676869707172737475767778798081828384858687

Administrative staff (actual counts, July 15 per Act 93 list; equivalent to fte)Direct administrative staff, and administrative level 2088.00

1 Superintendent 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.002 Assistant superintendents; director of elementary ed. 8.00 261.00 2088.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00

4,5,6 Principals & assistant principals 8.00 261.00 2088.00 12.00 12.00 12.00 12.00 12.00 12.00 12.007 Director of special education 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.003 Director of business and support services 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.007 Director of technology 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 0.007 Director of operations 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.007 HS athletics director 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 0.00 0.008 Human resource supervisor 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

10 Maintenance & transportation supervisors 8.00 261.00 2088.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00Total direct administrative staff 23.00 23.00 23.00 23.00 23.00 22.00 21.00

Indirect (supporting) administrative staff and administrative level 1957.50Board / superintendent

11 Board/superintendent secretary 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Human Resources13 Secretaries 7.50 261.00 1957.50 3.00 3.00 3.00 3.00 3.00 3.00 3.00

Business Office12 Payroll 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.0012 Benefits-accountant 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.0013 Secretary to business manager/ director of operations 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Special education / pupil services7 Assistant director of special education 7.50 261.00 1957.50 2.00 2.00 2.00 2.00 1.00 1.00 1.009 School psychologists 7.50 261.00 1957.50 5.00 5.00 5.00 5.00 5.00 4.00 4.009 SAP coordinator 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 0.00 0.009 Occupational therapists 7.50 200.00 1500.00 2.00 2.00 2.00 2.00 2.00 2.00 2.009 Physical therapist 7.50 200.00 1500.00 1.00 1.00 1.00 1.00 1.00 1.00 1.009 Social worker 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Curriculum8 Supervisor of standards and assessments 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.008 Supervisor of language arts & staff development 7.50 261.00 1957.50 0.00 0.00 1.00 1.00 1.00 1.00 1.008 Supervisor of science K-12 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 0.00

Technology10 Network engineer 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.0012 Management information supervisor 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.0012 Technology technician 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00

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888990919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130

Maintenance and transportation supervisors12 Evening custodial supervisor 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.0012 Transportation dispatcher 7.50 261.00 1957.50 1.00 1.00 1.00 1.00 1.00 1.00 1.00

Total indirect (supporting) administrative staff 26.00 26.00 27.00 27.00 26.00 24.00 23.00Total administrative staff 49.00 49.00 50.00 50.00 49.00 46.00 44.00


Maintenance StaffMaintenance Classes 3 and 4 2088.00

Concord 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00BSES 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00GVES 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00GVMS 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 2.00 1.00GVHS 8.00 261.00 2088.00 2.00 1.00 1.00 1.00 1.00 2.00 2.00Maintenance general 8.00 261.00 2088.00 3.00 3.00 3.00 3.00 3.00 2.00 0.00

Custodians Classes 1 and 2 2088.00Admin 8.00 261.00 2088.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00Concord 8.00 261.00 2088.00 6.00 5.00 5.00 5.00 5.00 5.00 5.00BSES 8.00 261.00 2088.00 5.00 6.00 6.00 6.00 6.00 6.00 6.00GVES 8.00 261.00 2088.00 6.00 7.00 7.00 7.00 6.50 6.00 6.00GVMS 8.00 261.00 2088.00 9.00 8.00 8.00 8.00 9.00 9.00 9.00GVHS 8.00 261.00 2088.00 6.00 7.00 7.00 7.00 7.00 7.00 7.00Custodial general 8.00 261.00 2088.00 4.00 5.00 5.00 5.00 3.00 2.00 2.00Totals 46.00 47.00 47.00 47.00 45.50 45.00 44.00 Mantenance 9.00 8.00 8.00 8.00 8.00 9.00 8.00 Custodial 37.00 39.00 39.00 39.00 37.50 36.00 36.00

Transportation StaffMechanics 8.00 261.00 2088.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00Drivers fy 1213 adjusted to proposed # of runs 5.50 184.00 1012.00 58.27 58.86 58.86 58.86 59.10 58.31 50.27Totals 60.27 60.86 60.86 60.86 61.10 60.31 52.27

Total General Fund FTE Staff 788.83 798.15 806.53 799.77 782.40 746.83 691.73

Summary General Fund FTEs by Group:Admin Group 49.00 49.00 50.00 50.00 49.00 46.00 44.00Teachers Group 398.88 402.69 406.69 406.69 393.52 377.79 356.99Support Personnel Group 340.95 346.46 349.84 343.08 339.88 323.04 290.75Total General Fund FTEs by Group 788.83 798.15 806.53 799.77 782.40 746.83 691.73

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A B C D E F G H I J K L M N



131132133134135136137138139140141142143144145146147148149150151152

Food Service Staff Budgeted FTEs (Separate Fund - Self Supporting)Supervisor - Cooks 8.00 190.00 1520.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00Workers 957.00

FHG 5.50 174.00 957.00 0.00 0.73 0.73 0.73 0.73 0.73 0.73Pennington 5.50 174.00 957.00 0.91 0.91 0.91 0.91 0.91 0.91 0.91Concord 5.50 174.00 957.00 4.05 5.05 5.05 5.05 5.05 5.05 4.14BSES 5.50 174.00 957.00 3.61 3.61 3.61 3.61 3.61 3.61 3.61GVES 5.50 174.00 957.00 6.55 6.55 6.55 6.55 6.55 6.55 6.55GVMS 5.50 174.00 957.00 9.18 9.18 9.18 9.18 9.18 9.18 9.18GVHS 5.50 174.00 957.00 9.82 9.09 9.09 9.09 9.09 9.09 9.09Totals 39.11 40.11 40.11 40.11 40.11 40.11 39.20

Labor hours /year 38947 39907 39907 39907 39907 39907 39037Labor hours /day - 174 day year 223.84 229.35 229.35 229.35 229.35 229.35 224.35

Summary Food Service Fund by Group:Admin (cook supervisors) Group 5.00 5.00 5.00 5.00 5.00 5.00 5.00Support Group 34.11 35.11 35.11 35.11 35.11 35.11 34.20Total Food Service Fund FTEs by Group 39.11 40.11 40.11 40.11 40.11 40.11 39.20

Total district budgeted FTEs 827.94 838.26 846.64 839.88 822.52 786.94 730.93

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A B C D E F G H I J K L M N



153154155156157158159160161162163164165166167168169170171

Summary General Fund FTEs by Group and Sub-Group:Admin Group

Direct administrative staff 23.00 23.00 23.00 23.00 23.00 22.00 21.00Indirect (supporting) administrative staff 26.00 26.00 27.00 27.00 26.00 24.00 23.00 Subtotal 49.00 49.00 50.00 50.00 49.00 46.00 44.00

Teachers Group 398.88 402.69 406.69 406.69 393.52 377.79 356.99

Support Personnel GroupParaprofessionals, nurse paras, job coaches 196.94 200.74 204.12 197.36 196.42 181.00 160.20Technical Support Staff (TSS) 7.00 7.00 7.00 7.00 7.00 7.00 4.54Secretaries, clerks 30.73 30.86 30.86 30.86 29.86 29.74 29.74Maintenance Staff 46.00 47.00 47.00 47.00 45.50 45.00 44.00Transportation Staff 60.27 60.86 60.86 60.86 61.10 60.31 52.27 Subtotal support personnel 340.95 346.46 349.84 343.08 339.88 323.04 290.75

Total General Fund FTEs by Group and Sub-Group 788.83 798.15 806.53 799.77 782.40 746.83 691.73Food Service Staff (Separate Fund - Self Supporting) 39.11 40.11 40.11 40.11 40.11 40.11 39.20Total district staff 827.94 838.26 846.64 839.88 822.52 786.94 730.93

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A B C D E F G H I J K L M N O PSummary FTEs by Location, FY 12-13: Total Concord BSES GVES GVMS GVHS Ed Ctr Maint Transp

Teachers, Nurses, Librarians, Counselors 398.88 70.29 48.60 69.38 94.20 116.41Admin-Direct: Superintendent 1.00 1.00 Asst Super; Dir of Elem Ed 2.00 2.00 Principals, Asst Principals 12.00 2.00 1.00 2.00 3.00 4.00 Dir of Spec Ed, Business, Tech, Ops 4.00 4.00 Athletic Director 1.00 1.00 HR Supvsr, Maint & Transp Supvsrs 3.00 1.00 1.00 1.00Admin-In-direct: Bd Sec, HR Sec, Business Ofc 7.00 7.00 Assistant Directors: Special Ed & PPS 2.00 2.00 Psychologists 5.00 1.00 1.00 1.00 1.00 1.00 SAP Coordinator,Therapists, Social Worker 5.00 5.00 Curriculum 2.00 2.00 Network Engr, MIS, Technician 3.00 2.00 1.00 Maint & Transp Asst Supervisors 2.00 1.00 1.00Support: Secretaries & Clerks 30.73 2.75 2.00 2.87 3.87 8.24 8.07 1.53 1.40 Paraprofessionals 196.94 53.91 24.24 39.14 27.29 52.36 Technical Support Staff (TSS) 7.00 1.00 1.00 1.00 1.00 2.00 1.00 Maintenance - mechanics 9.00 1.00 1.00 1.00 1.00 2.00 3.00 Maintenance - custodians 37.00 6.00 5.00 6.00 9.00 6.00 1.00 4.00 Transportation - mechanics 2.00 2.00 Transportation - drivers 58.28 58.28 Subtotals 788.83 137.95 83.84 122.39 140.36 195.01 35.07 3.53 70.68 Food Service (HS includes Pennington) 39.11 5.05 4.61 7.55 10.18 11.72Totals 827.94 143.00 88.45 129.94 150.54 206.73 35.07 3.53 70.68

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A B C D E F G H I JBusiness Office Wage Allocation in Descending Dollars % of Total $ Cum % Cum $Business Office Department Key Programs (key program activities are > $5,700 in allocated wage costs and are 90+% of total wage cost)

Payroll processing 10.1713% 69,771.33 10.1713% 69,771.33 1Software administration: incl Gen Fd, Bids,PR, Absences, Tax 9.7060% 66,579.82 19.8773% 136,351.15 2Budgeting & financial planning services 9.0554% 62,115.77 28.9327% 198,466.92 3Transportation dept. supervision 6.0752% 41,673.37 35.0079% 240,140.29 4Maintenance dept. supervision 6.0650% 41,603.47 41.0729% 281,743.76 5Board communications: presentations, agendas 6.0250% 41,329.22 47.0979% 323,072.98 6Accounts payable processing 5.8535% 40,152.75 52.9514% 363,225.73 7Audit services 5.5805% 38,279.97 58.5319% 401,505.70 8Employee health benefit processing: enrollment, claims 4.7746% 32,752.26 63.3065% 434,257.96 9Reception services 4.4713% 30,671.51 67.7778% 464,929.47 10Monthly accounting, bookkeeping, bank reconciliations 3.8370% 26,320.60 71.6148% 491,250.07 11Food service dept. supervision & administration 3.8282% 26,259.86 75.4430% 517,509.93 12Student activities, athletics, &, trust funds processing 3.3545% 23,010.30 78.7975% 540,520.23 13Property tax refund processing tax collector correspondence 2.5900% 17,766.44 81.3875% 558,286.67 14Registration services 1.9733% 13,536.09 83.3608% 571,822.76 15Property casualty insurance & claims processing 1.6256% 11,150.71 84.9864% 582,973.47 16Child accounting services 1.3962% 9,577.19 86.3826% 592,550.66 17Fuel & power bid administration: Maintenance 1.1546% 7,920.12 87.5372% 600,470.78 18Fuel bid administration: Transportation 1.1546% 7,920.12 88.6918% 608,390.90 19Employee Tax Shelter Annuity (TSAs) administration 1.0896% 7,474.15 89.7814% 615,865.05 20Cash management & investment services 0.8313% 5,702.49 90.6127% 621,567.54 21Other administrative costs, including tax appeals 0.8313% 5,702.49 91.4440% 627,270.03 22

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A B C D E F G H I J% of Total $ Cum % Cum $

Other Business Office Department Program Activities, (< $5,700 in allocated wage cost)Retirement processing 0.8125% 5,573.32 92.2565% 632,843.35 23Free & reduced meal application processing 0.7725% 5,299.38 93.0290% 638,142.73 24Employee absence processing 0.7718% 5,294.32 93.8008% 643,437.05 25CBA contract : interpretation grievances, negots administration 0.6408% 4,395.65 94.4416% 647,832.70 26Capital projects, fixed assets & debt administration 0.5542% 3,801.66 94.9958% 651,634.36 27Community communications: VOV, mail,presentations 0.5542% 3,801.66 95.5500% 655,436.02 28Administer: business office, maint, transp, food svc. depts. 0.5542% 3,801.66 96.1042% 659,237.68 29Property tax data entry services 0.5488% 3,764.85 96.6530% 663,002.53 30Unemployment compensation (UC) administration 0.5488% 3,764.85 97.2018% 666,767.38 31Workers Compensation (WC) administration 0.5488% 3,764.85 97.7506% 670,532.23 32Food service subsidy processing 0.4654% 3,192.40 98.2160% 673,724.63 33Vendor bid processing, purchase, and contract administration 0.3854% 2,643.89 98.6014% 676,368.52 34Property tax homestead processing & adminstration 0.3456% 2,370.70 98.9470% 678,739.22 35Staff training 0.2771% 1,900.83 99.2241% 680,640.05 36Life & disability insurance administration 0.2760% 1,893.37 99.5001% 682,533.42 37Resident census data reporting ‐ inter district 0.2322% 1,593.11 99.7323% 684,126.53 38Mail, fax, & copier machines administration 0.1458% 999.92 99.8781% 685,126.45 39W2 group life insurance calculations 0.1219% 836.00 100.0000% 685,962.45 40Business office dept. progam wages, descending $ 100.0000% 685,962.45

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Rpt Benchmarking 10152012

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