HARRISBURG

SCHOOL DISTRICT
2019 – 2020 DRAFT BUDGET
OVERVIEW OF OUR DISTRICT
NUMBER OF NUMBER OF NUMBER OF NUMBER OF
STUDENTS BY
NUMBER OF
STUDENTS BY
SCHOOLS STUDENTS HSD STAFF RACE/ETHNICITY SUBGROUP

ELEMENTARY: 5 K-4: 2,888 AFSCME: 221 American Indian / LOW-INCOME:

Alaskan Native: 3
5,775
MIDDLE: 3 5-8: 2,135 TEACHERS: 550 Asian: 212
ENGLISH
HIGH SCHOOL: 2 LEARNERS:
9-12: 1,517 ACT-93: 77 African American /
Black: 3,557 1,080
ALTERNATIVE: 1
TOTAL: 6,540 Non-Bargaining Hispanic: 2,337
TOTAL: 11 Unit: 49 HOMELESS
Multi-Racial: 193 YOUTH:
CHARTER: 3 TOTAL: 936 500+
White: 238
 DISTRICT REVENUE SOURCES
Harrisburg School District revenue for the 2019 -2020 School Year is projected to be approximately
$155.5 Million. These funds can be classified into three major categories Local, State, and Federal.

LOCAL STATE FEDERAL

Real Estate Taxes, Act 511 Taxes,
Payments in Lieu of Current
Taxes/State & Local,
Contributions and Donations
From Private Sources I Capital
Contributions, Federal IDEA
Revenue Received as Pass
Through, Receipts from Other
LEAs in PA - Education
Basic Ed, Special Education, Title I, Title II, Title III, Title IV,
Transportation, Rental & Sinking ARRA- Title I, Medical
Fund Payments / Building
Assistance Reimbursement
Reimbursement Subsidy, Ready
to Learn Grant, State Share of ACCESS, Other Restricted
Social Security & Medicare Taxes, Federal Grants (SIG),
State Share of Retirement
Contributions
 HARRISBURG SCHOOL DISTRICT
FINANCES IN PERSPECTIVE
Looking at the multi year projections over time demonstrates several important facts:

• The structural deficit is a long-term problem, and it has been consistently forecasted to be an
issue if additional corrective action is not taken.

• Even though the District generated increases in its available fund balance through 2014-15,
results from the last two years show that the reserves are being used.

• Current projections show the complete depletion of the fund balance in about three years absent
any action.

• In developing next year’s budget, the District must consider measures to control the growth in
expenditures, and to increase revenues.

• Delaying action will require the District to make drastic changes later.
 REVENUE VS. EXPENSES
FISCAL YEARS 2013 - 2018

132 M 121 M 130 M 123 M 130 M 126 M 137 M 141 M 144 M 147 M 146 M 156 M

12-13 12-13 13-14 13-14 14-15 14-15 15-16 15-16 16-17 16-17 17-18 17-18
REV EXP REV EXP REV EXP REV EXP REV EXP REV EXP
 2018 FISCAL YEAR
EXPENDITURES SUMMARY
$157 MILLION C H A RT E R T U I T I O N

EMPLOYEE BENEFITS 7%
22%

OT H E R T U I T I O N
11%

SALARIES D E BT S E R V I C E
32% 14%

O P E R AT I N G E X P E N D I T U R E S
14%
SUPERINTENDENT’S 2019-2020 GOALS

 To build a culture of high expectations.

 To continue all efforts to close the academic achievement

gap by implementing effective instructional strategies
and ensuring the curriculum is consistently taught in
Literacy and Mathematics throughout the district.
BUDGET ASSUMPTIONS

1 REDUCTION IN
LEGAL FEES

2 INCREASE SCHOOL
TAX
Reduction In Legal Expenses

$400K
Reduction in
Legal Fees
REAL
ESTATE
TAXES
HARRISBURG CITY TAX BASE

HSD receives 2019

Harrisburg The median
only 51% of its
tax base due to School District value of the
the large Raised Taxes. homes in
amount of Harrisburg is
exempt $42,800.
properties.
Current Real Estate Taxes
Raise to Act 1 Index in 2019-2020

THE ACT 1 INCREASE IS 3.4% OF THE CURRENT MILLAGE OF

28.8008 MILLS OR 0.9792 MILLS FOR A TOTAL MILLAGE OF
29.7800 MILLS
1 MILL = $1 PER $1,000 ASSESSED VALUE
CURRENT MILLAGE RATE = 28.8008
FOR EVERY $1,000 OF VALUE, HARRISBURG SCHOOL DISTRICT
RECEIVES $29.78

THE MEDIAN HOME VALUE IN HARRISBURG SCHOOL DISTRICT

IS $42,800.00
How Does The Increase Effect City Residents ?

AN INCREASE OF 0.9792 MILLS WILL COST

THE AVERAGE HOME OWNER $41.91
 Additional Revenue From ACT-1 Increase

28.8008
Current Millage Rate
$1.37 29.7800
New Millage Rate
MILLION

Based On Current Taxable

Real Estate Properties.
 2019 – 2020 Draft Budget
2017-18 2018-19 2019-20
Actual Budgeted Budget
REVENUES
Revenues From Local Sources
6111 Current Real Estate Taxes 36,406,533 38,449,168 39,387,853
6114 Payments in Lieu of Current Taxes/State & Local 1,936,583 1,940,000 1,940,000
6142 Current Act 511 Occupation Taxes-Flat Rate 605,836 625,000 625,000
6143 Current Act 511 Local Services Taxes 223,576 226,600 226,600
6151 Current Act 511 Earned Income Taxes 3,740,095 3,800,000 3,800,000
6153 Current Act 511 Real Estate Transfer Taxes 985,744 500,000 600,000
6154 Current Act 511 Amusement Taxes 295,643 308,000 308,000
6157 Current Act 511 Mercantile Taxes 1,877,656 1,890,050 1,924,545
6411 Delinquent Real Estate Taxes 5,260,523 3,891,855 5,063,333
6412 Other Delinquent Taxes 420,117 421,805 721,805
6832 Federal IDEA Revenue Received as Pass Through 1,330,200 1,395,000 1,360,866
Contributions and Donations From Private Sources I Capital
6920 Contributions 487,934 427,000 427,000
6940 Receipts from Other LEAs in PA - Education 0 210,000 210,000
6960 Services Provided Other Local Governmental Units/LEAs 0 500 500
6990 Refunds and Other Miscellaneous Revenue 90,423 120,000 120,000
6991 Refunds of a Prior Year Expenditure 264,196 114,883 114,883
All Other Local Sources 766,966 800,000 656,041
T Revenues From Local Sources Subtotal 54,692,024 54,668,377 57,486,426
 2019 – 2020 Draft Budget
Revenues From State Sources
7110 Basic Ed 50,267,731 52,434,948 53,654,193
7271 Special Education Funding for School Aged Pupils 5,783,145 5,886,554 6,228,581
7299 Program Revenues not Listed Previously 1,213,675 1,223,000 1,200,000
7310 Transportation (Regular and Additional) 1,769,359 1,462,175 1,769,360

Rental & Sinking Fund Payments / Building

7320 Reimbursement Subsidy 1,324,004 1,522,790 1,527,653
7340 State Property Tax Reduction Allocation 2,771,714 2,771,735 2,771,735
7505 Ready to Learn Grant 1,807,251 1,807,251 1,807,251
7810 State Share of Social Security & Medicare Taxes 2,259,739 2,200,000 2,279,621
7820 State Share of Retirement Contributions 11,135,121 11,766,213 12,761,762
All Other State Sources 356,548 230,000 253,000
T Revenues From State Sources Subtotal 78,688,288 81,304,666 84,253,157
 2019 – 2020 Draft Budget
Revenues From Federal Sources
8514 NCLB, Title I 8,559,086 11,586,187 10,733,559
8515 NCLB, Title II 681,452 636,946 558,450
8516 NCLB, Title III 160,278 310,808 238,013
8517 Title IV 75,803 135,000 430,144
Other Restricted Federal Grants-in-Aid Through the
8690 Commonwealth of PA 1,191,316 1,021,640 1,041,065
8704 ARRA -Title I, School Improvement 1,504,764 0 0
8810 Medical Assistance Reimbursements (ACCESS) 483,515 350,000 350,000
8820 Medical Assistance Reimbursement 40,492 0 0
All Other Federal Sources 426,948 416,534 416,534
T Revenues From Federal Sources Subtotal 13,123,654 14,457,115 13,767,765

Revenues From Other Sources

9200 Proceeds From Extended Term Financing 0 0 0
9400 Sale or Compensation for Loss of Fixed Assets 0 0 0
9990 Insurance Recoveries 38,614 0 0
T Revenues From Other Sources Subtotal 38,614 0 0

Total Revenues 146,542,580 150,430,158 155,507,348

 2019 – 2020 Draft Budget
EXPENDITURES
Personnel Services
105 Sick Reimbursement 35,448 73,243 33,072
106 Health Insurance Opt Out 0 0 0
110 Official / Administrative 4,535,247 5,093,713 4,368,518
120 Professional - Instructional Staff 33,075,632 32,219,418 34,232,154
130 Professional - Other 3,817,285 3,560,956 3,498,945
140 Technical 1,389,570 1,273,679 1,231,529
150 Office / Clerical 1,288,098 1,345,278 1,197,633
160 Crafts and Trades 175,329 153,902 166,529
170 Operative and Laborer 190,785 183,127 152,960
180 Service Work 2,142,348 1,750,607 1,643,907
190 Instructional Assistant 2,843,999 2,573,742 3,445,115
T Personnel Services Subtotal 49,493,741 48,227,665 49,970,361
 2019 – 2020 Draft Budget
Employee Benefits

210 Group Insurance 13,544,745 14,549,259 14,828,755

213 Life Insurance 62,735 52,860 26,984

219 Other Group Insurance 0 0 0

220 Social Security Contributions 3,707,262 3,689,416 3,822,733

230 Retirement Contributions 16,072,598 15,995,848 17,024,763

240 Tuition Reimbursement 421,080 149,997 460,197

250 Unemployment Compensation 59,094 343,682 299,822

260 Workers' Compensation 870,625 854,211 849,496

290 Other Employee Benefits 58,975 16,791 0

T Employee Benefits Subtotal 34,797,114 35,652,065 37,312,750

 2019 – 2020 Draft Budget
300 Purchased Professional and Technical Services
T Total Purchased Professional and Technical Services 9,236,758 7,453,334 6,640,652

Purchased Property Services

410 Cleaning Services 1,587,131 1,289,362 1,473,830
420 Utility Services 1,336,648 1,225,300 1,242,087
430 Repairs and Maintenance 1,283,858 1,095,926 1,192,207
440 Rentals 88,559 89,473 81,459
460 Extermination 10,580 11,000 9,824
T Purchased Property Services 4,306,776 3,711,061 3,999,408

Other Purchased Services

Total Tuition 26,323,500 23,544,444 25,769,486
561 Tuition to Other School Districts 6,869,751 7,066,862 6,519,295
562 Tuition to PA Charter Schools 11,887,950 11,976,962 13,778,680
560 Tuition to Other Non Publics & Other Costs 7,565,799 4,500,619 5,471,511
510 Student Transportation 3,945,601 4,257,730 3,948,893
All Other Purchased Services 1,661,173 1,847,360 2,038,863
T Other Purchased Services 31,930,275 29,649,534 31,757,242
 2019 – 2020 Draft Budget
Supplies
610 Supplies 1,424,196 1,377,670 1,114,695
620 Energy 727,490 556,400 649,056
640 Books and Periodicals 905,900 545,687 737,222
All Other Supplies 397,635 580,695 343,135
T Supplies 3,455,220 3,060,452 2,844,108

Property Subtotal
750 Equipment - Original & Additional 1,291,100 971,523 647,866
760 Equipment - Replacement 623,347 527,000 478,607
T Property Subtotal 1,914,448 1,498,523 1,126,473

Other Objects Subtotal

810 Dues and Fees 60,215 69,000 58,180
820 Claims & Judgements Against LEA 20,801 25,000 26,267
830 Interest 0 0 0
840 Contingency 0 1,000,000 1,000,000
880 Refunds for PY Receipts 1,360,337 800,592 826,250
890 Misc. Expenditures 1,105,917 1,124,058 1,105,917
T Other Objects Subtotal 2,547,271 3,018,650 3,016,615
 2019 – 2020 Draft Budget
Other Use of Funds Subtotal
939 Debt Service 18,940,206 22,499,783 19,382,858
934 Indirect Costs 0 0 0
938 Capital Transfer 0 0 2,500,000
935 DCTS Buy-In 0 0 0
990 Misc. Other Uses of Funds 0 0 0
T Other Use of Funds Subtotal 18,940,206 22,499,783 21,882,858

T SIG Expenditure Offset 0 0 0

Total Expenditures 156,621,808 154,771,067 158,550,468

Total Surplus/Deficit (10,079,228) (4,340,909) (3,043,120)

End of Year Fund Balance 19,144,753 14,803,844 11,760,724

ANY
QUESTIONS?