Wilkinsburg School District Budget Overview

Comprehensive overview of Wilkinsburg School District's preliminary budget for 2022-2023, including revenue projections, expenditure breakdown, fund balance analysis, and recommendations for utilizing additional funds.

• Budget
• School District
• Revenue
• Expenditures
• Fund Balance

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1. Wilkinsburg School District Preliminary Budget 2022-2023

2. END OF 2021/2022 FY YEAR PROJECTIONS PROJECTED GFB 2021-2022 YTD 2021-2022 Revenue: Local Revenue State Revenue Federal Revenue Other Revenue and Financing Sources Total Revenue Expenditures: Salaries Benefits Purchased Prof Services Purchased Property Services Other Purchased Services Supplies Property/Equipment Other Services/Debt Other Services Total Expenditures Projected Fund Balance for 2021-2022 Fund Balance, as of 7/1/2021 Accumulative Fund Balance, 6/30/2022 12,028,585 12,806,855 1,721,675 12,944,710 17,432,096 5,434,457 - - 26,557,115 35,811,263 5,328,149 3,219,618 1,163,684 394,168 12,598,235 745,841 378,119 794,469 748,199 25,370,482 7,778,110 3,873,293 1,492,033 488,544 15,534,456 865,841 420,619 840,675 908,199 32,201,771 3,609,492 6,606,342 10,215,834 $ $ $

3. 3 Year Projections

4. Expenditures are budgeted at $32,367,344 and Revenues are budgeted at $32,140,693. Currently unbalanced by $226,651. 2021/22 Final Budget 21/22 Budget includes $0 of fund balance usage and use of $646,214 ESSER II Funds. Need to use an additional $226,651 to balance budget. Local revenue Increased from 21-22 by $428,134 based on the assessed value increase. Increased revenue from 21/22 FY comes in the form of additional from RE tax and funding from State appropriation increases.

5. Addl ESSER Fund Usage $707,015 7% Set-A-Side $353,500 build in for 22/23: After School Programs Summer School Programs Learning Loss Programs $9,096,673 ESSER III $5,346,787 Non-Federal Program Teacher Salaries 22/23 (RECOMMEND) $1,750,000 PSERS, FICA, Health Care for Non-Federal Program Teachers With these additional funds added to budgeted revenue potential fund balance increase could be $7,450,287 as of 6/30/2023.

6. Current Fund Balance Use Breakdown 6/30/2022 12,000,000 $2,215,834.00 10,000,000 $1,000,000.00 8,000,000 $1,000,000.00 6,000,000 $10,215,834.00 4,000,000 $6,000,000.00 2,000,000 - 1 2 Projected Fund Balance 6.30.22 Cap project Tax Dec Balance Future Budgets 7.1.23 Remaining Fund Balance

7. Projected Future Fund Balance Use Breakdown 6/30/2023 18,000,000.00 16,000,000.00 $9,823,926.00 14,000,000.00 12,000,000.00 $17,823,926.00 10,000,000.00 $1,000,000.00 8,000,000.00 $1,000,000.00 6,000,000.00 $6,000,000.00 4,000,000.00 2,000,000.00 - 1 2 Fund Balance Cap project Tax Dec Balance Future Budgets 7.1.23 Remaining Fund Balance

8. Whats New 2 Interventionalist per building (math/reading) 6 new kindergarten classroom aides New math program Envision Zen Den Room SEL Pass Screener SEL Curriculum 8

9. Revenue Historical Perspective Projected Revenue 2022-2023 9

10. Historical Revenue Perspective $35,000,000 $34,335,007 $32,141,349 $32,140,694 $31,963,859 $31,761,254 $31,685,625 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 Fund Balance Use Fund Balance Use $1,030,507 $5,000,000 $- $- $- $- $- $- 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 10

11. Summary of Revenue 6/1/2022 2020/21 Actual 2022-23 Proposed Final Budget Account LOCAL Description 2021-22 Budget 2021-22 YTD 6100 Taxes Levied 11,622,702 9,962,700 $ 10,458,483 $ 10,541,334 - - 6400 Delinquent Taxes - Real Estate 2,337,824 1,550,000 $ 1,647,305 $ 1,625,000 - - 6500 Earnings on Investments 2,043 21,276 $ 1,464 $ 15,000 - - 6800 Revenues - Intermediary Sources (Includes E-rate) 196,898 181,000 $ 210,996 $ 312,000 - - 6700/6900 Other Local Revenues 671,457 14,830,924 195,600 11,910,576 $ 371,183 12,689,431 $ $ 206,000 12,699,334 $ - - $ - - TOTAL LOCAL REVENUE STATE REVENUE 7100 Basic Subsidies 10,889,307 11,105,278 $ 10,788,966 $ 11,855,278 - - 7200 Specific Education Programs 2,050,777 2,227,448 $ 1,726,832 $ 2,308,448 - - 7300 Non-Educational Subsidies 1,364,000 1,105,133 $ 1,969,961 $ 1,187,133 - - 7500 7800 Other State Revenue (RTLBG) State's Share of Paid Benefits TOTAL STATE REVENUE 280,424 1,549,479 16,133,987 280,424 1,696,433 16,414,716 $ $ 280,424 1,625,747 16,391,930 $ $ $ 280,424 1,701,800 17,333,083 $ - - - $ - - - FEDERAL REVENUE 8500 Restricted Revenue for IDEIA/NCLB 2,417,934 1,426,682 $ 1,194,725 $ 1,422,062 Administrator: Total ESSER Revenue for Next Year - - $ 646,214 8700 ESSER I & II Funds 913,963 4,857,909 $ 3,362,751 8800 Medical Assistance Reimbursement (Access) TOTAL FEDERAL REVENUE TOTAL REVENUE 62,031 3,393,928 34,358,839 $ 30,000 6,314,591 34,639,883 $ $ 60,000 4,617,476 33,698,837 $ $ $ 40,000 2,108,276 32,140,693 $ $ - $ $ - - - - -

12. 2022-2023 Revenue Breakdown $0 $2,108,276 $12,699,334 LOCAL STATE FEDERAL Fund Balance $17,333,083 $12,699,334 $17,333,083 $2,108,276 39.51% 53.93% 6.56% 0.00% 100.00% LOCAL STATE FEDERAL Fund Balance $0 TOTAL $32,140,693

13. Local Revenue 2021/2022 Budget 2020/2021 Budget Account Description 6111 Real Estate Tax - Current 6113 PURTA - Public Utility Realty Tax A 6114 Payment In Lieu Of Taxes 6143 Occupation Privilege Tax - Current 6151 Earned Income Tax - Current 6153 Agy County Real Estate Transfer Tax 6411 Delinquent Real Estate Tax Receipts 6510 Interest On Investments 6831 Idea 6832 IDEA 6910 Rentals 6944 Other Tuition From Patrons 6991 Refund of Prior Years 6999 All Other Revenues Not Specified Above $ $ $ $ $ $ $ $ $ $ $ $ $ $ 8,882,834 12,000 6,000 15,000 1,450,500 175,000 1,625,000 15,000 15,000 297,000 35,000 40,000 130,000 1,000 8,454,700 $ $ $ $ 1,350,000 $ 125,000 $ 1,550,000 $ $ $ 161,000 $ $ $ 125,000 $ $ 12,000 6,000 15,000 21,276 20,000 30,000 40,000 600 Totals 12,699,334 $ 11,910,576 $

14. Tax Rate Reduction Options 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2022/2023 BUDGET 2021/2022 BUDGET 2020/2021 BUDGET Current millage .5 mil 1 mil 1.25mil 1.5 mil 2 mil 2.5 mil 3 mil 3 MIL DEC. $ - Total Approx. Tax Revenue: $ 9,687,966 9,507,756 $ 9,327,547 $ 9,237,443 $ 9,147,338 $ 8,967,129 $ 8,786,920 $ 8,606,711 $ 9,259,831 $ 9,856,162 $ ASSESSED VALUE: 434,239,286 $ 434,239,286 $ 434,239,286 $ 434,239,286 $ 434,239,286 $ 434,239,286 $ 434,239,286 $ 434,239,286 $ 426,711,866 $ 420,641,566 $ Millage Rate: 0.0265 0.026 0.0255 0.02525 0.025 0.0245 0.024 0.0235 0.0265 0.0295 Collection Percentage 83.0000% 83.0000% 83.0000% 83.0000% 83.0000% 83.0000% 83.0000% 83.0000% 80.5000% 78.0004% $ 8,882,834 8,702,623 $ 180,210 $ 8,522,413 $ 360,420 $ 8,432,309 $ 450,525 $ 8,342,203 $ 540,630 $ 8,161,993 $ 720,841 $ 7,981,783 $ 901,051 $ 7,801,573 $ 1,081,261 $ 8,454,700 $ 9,050,922 $ Revenue Reductions

15. Millage Reduction Per Assessed House Value HISTORY ASSESSED VALUE 26.5 Mils 25.5 Mils 25 Mils 29.5 Mils 32.16 Mils $ 75,000.00 1,987.50 $ 1,912.50 $ 1,875.00 $ 2,212.50 $ $ 2,412.00 100,000.00 $ 2,650.00 $ 2,550.00 $ 2,500.00 $ 2,950.00 $ $ 3,216.00 150,000.00 $ 3,975.00 $ 3,825.00 $ 3,750.00 $ 4,425.00 $ $ 4,824.00 200,000.00 $ 5,300.00 $ 5,100.00 $ 5,000.00 $ 5,900.00 $ $ 6,432.00

16. Real Estate Collections $11,100,000 $10,015,812 $9,818,499 $10,100,000 $9,104,692 $9,016,217 $8,882,812 $8,696,112 $9,100,000 $8,454,700 $8,100,000 $7,100,000 $6,100,000 $5,100,000 $4,100,000 $3,100,000 $2,100,000 $1,100,000 $100,000 2017/18 2018/19 2019/20 2020/21 2021/22 2021/22 2022/23 ACTUAL 32.6 ACTUAL 29.5 ACTUAL 29.5 ACTUAL 29.5 BUDGET 26.5 YTD 26.5 BUDGET 26.5 Assessed Value $414,802 $409,150 $414,81 $418,177 $420,641 $426,712 $434,239 Real Estate Millage Rate

17. State Revenue 2022/2023 Budget 2021/2022 Budget Account Description 7110 Basic Instruct Subsidy 7160 Section 1305 Subsidy 7271 Special Education Subsidy 7292 PA PRE-K COUNTS 7311 Transportation 7312 NON PUB TRANSPORTATION 7330 Medical/Dental Subsidy 7340 State Gaming Revenue 7361 School Safety and Security 7505 RTLBG 7810 Social Security Reimbursement 7820 Retirement Reimbursement 11,840,278 $ 15,000 $ 1,459,698 $ 848,750 $ 225,000 $ 125,000 $ 32,000 $ 805,133 $ $ 280,424 $ 310,000 $ 1,391,800 $ 10,872,308 $ $ 1,272,791 $ 867,750 $ 150,000 $ 125,000 $ $ 805,133 $ $ 280,424 $ 304,641 $ 1,391,792 $ 15,000 25,000 - - Totals 17,333,083 $ 16,109,839 $

18. Federal Revenue Account Description 22.23 Budget 21-22Budget 8514 NCLB Title I - Improving Acad Achmt 8515 NCLB Title II - Preparing HQ Teachs 8517 NCLB Title IV - 21st Century Schls 8741 ESSER II FUNDS STIMULAS 8742 ESSER I FUNDS STIMULAS (Projected Carry Over) 8810 Medical Assistance Reimb (Access) 1,217,063 $ 110,000 $ 95,000 $ 646,214 $ $ 40,000 $ 1,217,062 $ 112,791 $ 96,829 $ 4,501,667 $ 356,242 $ 30,000 $ - Totals 2,108,277 $ 6,314,591 $

19. Major Impact on Revenue PSERS Increase based on payroll Basic Ed. Funding and Special Ed. Possible Inc of $1.7m Budgeted $900 of add l funding Pre-K Level Funding Title I, II, IV Level Funded Level funding on property tax relief fund/gaming revenue Increase in assessed value may increase property tax collections 19

20. Major Impact on Revenue Cont Additional Federal Grant Funds (2 Year Usage) ESSER II $646k Carryover 7% set aside - $707,000 ARP $9M Decision needs to be made: Use a portion of the $9m for 22/23 to pay for salaries and benefits for teachers? Continue to hold and use for capital projects when ready? Budget for a transfer to Cap. Proj. from 22/23 Budget.

21. Expenditures Historical Perspective Projected Expenditures 2022-2023 21

22. Historical Perspective Expenditures $35,365,514 $40,000,000 $29,842,656 $30,165,074 $29,359,654 $32,367,344 $28,758,152 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Expenses 22

23. Budget Summary W/out ESSER Funds 2022-23 PROPOSED FINAL BUDGET Account Description 2020/21 Actual 2021/22 Budget 2021/22 YTD 100 Employee Salaries $ 7,197,183 $ 7,964,475 $ 2,952,538 $ 7,762,303 $ - 200 Employee Benefits $ 4,223,563 $ 3,709,194 $ 2,951,255 $ 4,672,252 $ - 300 Professional & Technical Services $ 1,889,187 $ 1,517,044 $ 965,173 $ 1,462,081 $ - 400 Property Services $ 533,622 $ 396,125 $ 361,977 $ 525,630 $ - 500 Other Purchased Services/ Tuition 13,922,587 $ 14,952,166 $ $ 11,525,261 $ 14,919,335 $ - 600 Supplies $ 450,918 $ 280,429 $ 257,727 $ 490,706 $ - 700 Equipment $ 245,845 $ 35,000 $ 84,469 $ 234,500 $ - 800 Other Objects $ 954,406 $ 1,026,607 $ 795,797 $ 990,110 $ - 900 Other Uses of Funds $ 634,998 $ 635,065 $ 481,598 $ 655,000 $ - General TOTAL 30,052,309 $ 30,516,105 $ 20,375,795 $ $ 31,711,917 $ -

24. ESSER FUNDS ESSER I & II 2021/22 Budget 2022-23 ESSER II PROPOSED BUDGET 2022-23 ESSER II PROPOSED BUDGET Account Description 2020/21 Actual 2021/22 YTD 100 200 300 400 500 600 700 800 900 Employee Salaries Employee Benefits Professional & Technical Services Property Services Other Purchased Services/ Tuition Supplies Equipment Other Objects Other Uses of Funds ESSER TOTAL $ $ $ $ $ $ $ $ $ 4,849,409 410,000 1,389,326 674,460 619,500 156,540 643,916 955,667 $ $ $ $ $ $ $ $ $ 3,208,166 2,114,930 63,438 187,979 28,445 36,020 484,780 292,574 $ $ $ $ $ $ $ $ $ $ 352,449 156,438 $ $ $ - - - $ $ $ $ $ $ $ $ $ - - - - - - - - - - 86,540 $ $ $ $ $ $ - - - - - - 60,000 - - - - - - - $ $ 655,427 -

25. Total Budget Summary With ESSER Funds 2022-23 PROPOSED FINAL BUDGET Account Description 2019/20 Actual 2020/21 Budget 2020/21 YTD 100 200 300 400 500 600 700 800 900 Employee Salaries Employee Benefits Professional & Technical Services Property Services Other Purchased Services/ Tuition Supplies Equipment Other Objects Other Uses of Funds $ $ $ $ $ $ $ $ $ $ 7,197,183 4,223,563 1,889,187 533,622 13,922,587 450,918 245,845 954,406 634,998 30,052,309 $ $ $ $ $ $ $ $ $ $ 8,374,475 5,098,520 2,191,504 1,015,625 15,108,706 924,345 990,667 1,026,607 635,065 35,365,514 $ $ $ $ $ $ $ $ $ $ 5,067,468 3,014,693 1,153,152 390,422 11,561,281 742,507 377,043 795,797 481,598 23,583,961 $ $ $ $ $ $ $ $ $ $ 8,114,752 4,828,690 1,462,081 525,630 15,005,875 490,706 294,500 990,110 655,000 32,367,344 $ $ $ $ $ $ $ $ $ $ - - - - - - - - - TOTAL -

26. Projected Expenditures 2022-23 $1,026,607 , 3% $635,065 , 2% $990,667 , 3% 2% $8,374,475 , 24% $5,098,520 , 14% $15,108,706 , 43% Employee Salaries Employee Benefits Professional & Technical Services Property Services Other Purchased Services/ Tuition Supplies $2,191,504 , 6% Equipment $1,015,625 , 3% Other Objects Other Uses of Funds 26

27. 2022-2023 Expenses by Function 2022/2023 BUDGET 2021-2022 BUDGET Account Description % of Budget 1100 Regular Educational Programs 1200 Special Educational Programs 1300 Vocational Education 1400 Other Instructional Programs 1500 Non-Public School Programs 1800 Pre-Kindergarten Program 1000 Function (E) Sub Total 13,829,568 $ 6,762,998 $ 13,000 $ 198,467 $ 120,969 $ 863,162 $ 21,788,164 $ 39.1% 19.1% 0.0% 0.6% 0.3% 2.4% 61.6% 14,307,823 $ 7,113,291 $ 25,000 $ 195,367 $ 180,969 $ 949,289 $ 22,771,739 $ 2100 Support Services - Students 2200 Support Services - Instr Staff 2300 Support Svcs - Administration 2400 Support Services - Pupil Health 2500 Support Services - Business 2600 Operation & Maintenance, Plant Svcs 2700 Student Transportation Services 2800 Support Services - Central 2900 Other Support Services 2000 Function (E) Sub Total 996,088 1,639,931 $ 995,981 $ 275,001 $ 625,466 $ 2,054,912 $ 1,845,525 $ 451,769 $ 12,500 $ 8,897,173 $ $ 2.8% 4.6% 2.8% 0.8% 1.8% 5.8% 5.2% 1.3% 0.0% 25.2% 888,285 2,308,004 $ 949,712 $ 295,870 $ 613,412 $ 2,761,014 $ 2,176,837 $ 1,045,559 $ 12,500 $ 11,051,193 $ $ 3300 Community Services 3000 Function (E) Sub Total $ $ 61,000 61,000 0.2% 0.2% $ $ 60,660 60,660 4600 Building Improvement - Existing 4000 Function (E) Sub Total $ $ 268,250 268,250 0.8% 0.8% $ $ 114,000 662,532 5100 Debt Service 5200 Fund Transfers 5500 5900 Budgetary Reserve 5000 Sub Total 1,320,757 $ 20,000 $ 12,000 $ $ 1,352,757 $ 3.7% 0.1% 0.0% 0.0% 3.8% 1,332,922 $ 20,000 $ 15,000 $ $ 1,505,899 $ - - Report Totals 32,367,344 $ 91.5% 31,544,236 $

28. 2022-2023 Expenses by Object 2021-2022 BUDGET 2020-2021 BUDGET ACCOUNT DESCRIPTION % OF Budget 100 Personnel Services - Salaries 200 Personnel Svcs-Employee Benefits 5,098,520 300 Purchased Professional & Tech Svcs2,191,504 400 Purchased Property Services 500 Other Purchased Services 600 Supplies 700 Property 800 Other Objects 900 Other Financing Uses 8,374,475 $ $ $ 1,015,625 $ 15,108,706 $ 924,345 $ 990,667 $ 1,026,607 $ 635,065 $ $ 35,365,514 $ 23.7% 14.4% 6.2% 2.9% 42.7% 2.6% 2.8% 2.9% 1.8% 8,267,779 $ 4,849,745 $ 2,307,720 $ 620,500 $ 12,545,426 $ 905,529 $ 253,388 $ 1,179,084 $ 615,065 $ $ 31,544,236 $ - - Report Totals 100%

29. Major Impact on Expenditures Increase in all add l employee cost of (Health Insurance (8%), Life Insurance, PSERS, and Social Security Benefits) 2 Teacher retirements Special Education costs are lower Increase in building maintenance at Kelly and Admin. Increase in Trsp cost-based new contractual rates. 29

30. Expenditure to Revenue Comparison

31. Expenses to Revenue Comparison $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $1,030,507 $- $- 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenue Expenses Fund Balance

32. Expenses Vs. Revenue $35,500,000 $34,500,000 $33,500,000 $32,500,000 $31,500,000 $30,500,000 $29,500,000 $28,500,000 $27,500,000 $26,500,000 $25,500,000 2017/18 2018/19 2019/20 2020/21 2021/22 2022/23 Revenue Expenses Fund Balance 32

33. Use the 2021/2022 ESSER II carryover amount. Use da portion of ESSER III(ARP) towards salaries. Recommendations to Balance Budget Increase various local revenue to 21/22 actuals.

34. Rick Liberto Director of Finance & Operations Wilkinsburg School District 412-871-2101 Libertor@wilkinsburgschools.org 34