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BUCKS COUNTY INTERMEDIATE UNIT #22

COMPREHENSIVE ANNUAL BUDGET

FOR THE FISCAL YEAR

JULY 1, 2015 TO JUNE 30, 2016

Prepared by the Finance Department Bucks County Intermediate Unit #22 705 North Shady Retreat Road Doylestown, PA 18901

www.bucksiu.org

http://www.bucksiu.org/

Comprehensive Annual Budget

for the School Year

2015-2016

Bucks County

Intermediate Unit #22


COMPREHENSIVE ANNUAL BUDGET 2015-2016

TABLE OF CONTENTS SECTION PAGE INTRODUCTORY 9 Executive Summary 11 ORGANIZATIONAL 31 The Reporting Entity and Its Services 32 Administrative Personnel 36 Table of Organization 38 Consultants and Advisors 41

District Approval of the Programs & Services and Instructional Materials & Research Services Budget 42

Budget Approval Information 43 Position Summary: Staffing by Classification and Function 44

Functional Unit Budgets 46 Strategic Plan 2015-2016 – Mission, Goals, Beliefs, Objectives and Strategies 47

Policies and Practices 52 Budget Calendars 56 Summary of Significant Accounting Policies 59

Debt Service 63 Direct and Overlapping Debt 64 Debt Limit and Remaining Borrowing Capacity 65 FINANCIAL 67

Estimated Revenues, Expenditures and Changes in Fund Balance - All Governmental Funds 69 GENERAL FUND 71

The General Fund 72 General Fund Budget 75

Summary of Revenue and Expenditures 76 Revenue and Expenditure Account Narrative 78 Revenue Introduction and Comparison to Prior Year 81 Revenue by Source 82 Revenue Explanation and Information 84 District Contributions by Withholding 88 Member District Contribution 89 Expenditures GENERAL OPERATING EXPENDITURE BUDGET 91 Introduction and Comparison to Prior Year 93 Support Services 2200 Instructional Staff Services 100 2300 Administrative Services 102 2500 Business Services 104 2600 Plant Operation and Maintenance 106 2800 Central Support Services 108



TABLE OF CONTENTS

SECTION PAGE FINANCIAL – continued

GENERAL FUND – continued Facilities Services 4600 Existing Building Improvements Services 110 Other Financing Uses 5200/5900 Fund Transfer and Budgetary Reserve 112 NONPUBLIC AND OTHER EXPENDITURE BUDGET 115

Introduction and Comparison to Prior Year 117 Participating Act 89 - Nonpublic Schools 121 Instructional Programs 1100 Regular Instructional Programs 123 1500 Nonpublic Programs 127

Support Services 2100 Pupil Services 131

2200 Instructional Staff Services 135 2300 Administrative Services 139 2600 Plant Operation and Maintenance 143 2800 Central Support Services 147

Other Financing Uses 5400 Intrafund Transfers Out 151 FEDERAL PROGRAMS EXPENDITURE BUDGET 155 Introduction and Comparison to Prior Year 156 Special Education Services Instructional Programs

1200 Special Programs 162 Support Services

2200 Instructional Staff Services 164 2300 Administrative Services 166 2900 Other Support Services 168 Other Financing Uses 5400 Intrafund Transfers Out 170 Other Federal Services Instructional Programs 1100 Regular Programs 173 1200 Special Programs 177



TABLE OF CONTENTS

SECTION PAGE FINANCIAL – continued Support Services 2100 Pupil Services 181 2200 Instructional Staff Services 185 2300 Administrative Services 189 2700 Student Transportation Services 193

2800 Central Support Services 197 Other Financing Uses 5400 Intrafund Transfers Out 201

SPECIAL REVENUE FUND 205 The Special Revenue Fund 206 Summary of Revenue and Expenditures 209

Revenue and Expenditure Account Narrative 210 Revenue Introduction and Comparison to Prior Year 213 Revenue by Source 215 Revenue Explanation and Information 217 Expenditures Introduction and Comparison to Prior Year 219 Instructional Programs

1200 Special Programs 220 1211 Life Skills Support 220 1221 Hearing Impaired Support 222 1224 Visually Impaired Support 224 1225 Speech and Language Support 226 1231 Emotional Support 229 1232 Emotional Support – PRRI 232 1233 Autistic Support 234 1241 Learning Support 236 1270 Multiple Disabilities Support 238 1281 Developmental Delay Support 240 1290 Other Support 242 Support Services 2100 Pupil Services 244 2200 Instructional Staff Services 246 2300 Administrative Services 248 2400 Pupil Health Services 250 2600 Plant Operation and Maintenance 252 2700 Pupil Transportation Services 254 Other Financing Uses 5200 Fund Transfers 256



TABLE OF CONTENTS

SECTION PAGE CAPITAL PROJECTS FUND 259 Introduction 261 Capital Projects Fund Narrative 262 Revenue and Expenditures 263 INFORMATIONAL 265 Governmental Fund Types - Three-Year Revenue and Expenditure Projection 266

General Fund – Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 268 Graph – General Fund - Comparative Statement of Revenues 270 Graph – General Fund - Comparative Statement of Expenditures 271 Special Revenue Fund – Comparative Statement of Revenues, Expenditures and Changes in Fund Balance 272 Graph – Special Revenue Fund - Comparative Statement of Revenues 274 Graph – Special Revenue Fund - Comparative Statement of Expenditures 275 GENERAL FUND FIVE YEAR BUDGET COMPARISON 277 Detailed 2015-2016 General Operating Expenditure Budget – Five Year Budget Comparison by Function and Object 279 Detailed 2015-2016 Nonpublic and Other Expenditure Budget – Five Year Budget Comparison by Function and Object 283 Detailed 2015-2016 Federal Programs Expenditure Budget – Five Year Budget Comparison by Function and Object 287 SPECIAL REVENUE FUND FIVE YEAR BUDGET COMPARISON 293 1211 Life Skills Support 294 1221 Hearing Impaired Support 294 1224 Visually Impaired Support 294 1225 Speech and Language Support 294 1231 Emotional Support 294 1232 Emotional Support – PRRI 294 1233 Autistic Support 296 1241 Learning Support 296 1260 Physical Support 296 1270 Multiple Disabilities Support 296 1281 Developmental Delay Support 296 1290 Other Support 296 2100 Pupil Services 298 2200 Instructional Staff Services 298 2300 Administrative Services 298 2400 Pupil Health Services 298 2600 Plant Operations & Maintenance 298 2700 Transportation Services 298 2900 Other Support Services 298 5200 Fund Transfers 300



TABLE OF CONTENTS

SECTION PAGE

INFORMATIONAL - continued

Twelve Year Personnel Comparison by Fund 302 Graph – Twelve Year Personnel Comparison by Fund 303 Seven Year Comparison of I.U. Special Education Enrollment 304 Graph – Seven Year Comparison of I.U. Special Education Enrollment 305

Comparison of I.U. Special Education Early Intervention Children Served – 2012-13 through 2018-19 306 2013-2014 Audited Proprietary Fund Types - Statement of Revenues, Expenditures, and Changes in Net Assets 308 2013-2014 Audited Debt Service Fund -

Statement of Revenues, Expenditures, and Changes in Fund Balance 309 Demographic and Economic Statistics – Unaudited 310

Miscellaneous Statistics for the County of Bucks – Unaudited 312 Student Enrollment Data – 2014-2015 Summary by Grade and District 314 Student Enrollment Data – 2014-2015 Detail by Grade and District 315 Real Estate Assessments and Market Valuations 316 School District Tax Rates – 2014-2015 317 Glossary of Terms 318 Map of Pennsylvania Intermediate Units 328 Map of Bucks County School Districts 329

INTRODUCTORY

June 16, 2015 Mr. Michael Hartline, President Members of the Board of School Directors Bucks County Intermediate Unit #22 705 N. Shady Retreat Road Doylestown, PA 18901 Dear Board Members: The Comprehensive Annual Budget of the Bucks County Intermediate Unit #22 for the fiscal year 2015-2016 is submitted herewith. This budget differs from that prepared and presented by the average local public school district in that the majority of expenditures (69.9%) are recorded in the Special Revenue Fund instead of the General Fund. The primary reason for this difference is that the Intermediate Unit has no taxing authority. All of its revenue comes from various State and Federal grants and subsidies, funds provided by member school districts of the Intermediate Unit for services rendered, and other miscellaneous sources such as interest earnings on investments. One of the stipulations imposed on the Intermediate Unit by the various funding agencies is that each of the revenue sources has its own individually prepared budget. Each individually prepared budget is required to reflect the programs and services to be provided with these funds. Each budget has its own unique spending parameters and requirements reflecting the funding agencies final reporting requirements. The Intermediate Unit’s Financial Department prepares all of the budgets with the assistance of each program’s Assistant Executive Director and specific program supervisors. This Comprehensive Annual Budget has been prepared by the Financial Services Department to provide a consolidated picture of the total annual amount of budgets adopted by the Intermediate Unit. This Comprehensive Annual Budget has been prepared including all General, Special Revenue and Capital Projects Fund budgets approved by the Intermediate Unit’s Board prior to June 30, 2015. There are twenty-three (23) budgets meeting these criteria and together they equal over $134 million. We have included a comparison to the prior year on all budgets that were presented in the 2014-2015 document. The budgets that are not presented in this document would be any additional grants or funding that are received during the 2015-2016 year. The Intermediate Unit also operates an Internal Service Fund for self-insurance, local inservice programs, and other fee-for-service programs, and a Debt Service Fund for payment of various debt obligations of the organization. The budgets for both the Internal Service Fund and the Debt Service Fund are not approved by the Intermediate Unit’s Board and accordingly, are not included in this document. During 2013-2014, the total expenses in both funds equaled $17,684,753. A summary of each fund’s activity is found in the Informational section of the budget.

A summary review of the sources of funding for all of the programs in this Comprehensive Annual Budget indicates the following:

2014-15 2015-16 2014-15 2015-16BUDGET BUDGET PERCENT PERCENT

SOURCE AMOUNT AMOUNT OF TOTAL OF TOTAL

State Grants and Subsidies 41,956,845$ 42,189,697$ 31.48% 31.36%Federal Grants and Subsidies 23,420,311 24,319,268 17.57% 18.08%Local Sources: Services to Member Districts 57,617,294 57,268,372 43.23% 42.56% Intergovernmental Purchased Svcs 2,903,092 2,987,031 2.18% 2.22% Interfund Contracted Services 1,603,189 1,723,959 1.20% 1.28% Investment Income 97,681 54,724 0.07% 0.04%Other Sources: Use of Fund Balance 86,438 65,417 0.07% 0.05% Other 5,599,911 5,939,496 4.20% 4.41%TOTAL 133,284,761$ 134,547,964$ 100.00% 100.00%

Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentation, including all disclosures, rests with the Executive Director, Director of Business Services, and Supervisor of Financial Services. We believe the data presented in this budget is accurate in all material respects, that it is presented in a manner designed to set forth fairly the financial position and plan of operations of the Intermediate Unit as measured by the financial activity of its various funds, and that all disclosures necessary to maximize user comprehension of the contents have been included.

BUDGET DEVELOPMENT The development, review, and consideration of the 2015-16 General, Special Revenue and Capital Projects Fund Budgets were completed in a manner consistent with past practices. The school law of the Commonwealth of Pennsylvania requires that the local public school districts comprising an Intermediate Unit review and approve the Programs and Services and Instructional Materials Budget at a public meeting prior to the start of each fiscal year. This review and approval was completed during the months of January, February, March and April with final submission of the approved budget being made to the Commonwealth on May 1 as required by state law. (Ref. Section 906A, Public School Laws of Pennsylvania.) All other budgets were approved by the Intermediate Unit’s Board of School Directors and representatives of the individual funding authorities prior to June 30, 2015 and will be submitted to the Pennsylvania Department of Education prior to July 31, 2015. To insure that the various budgets comprising this Comprehensive Annual Budget meet the needs of the Intermediate Unit and its member school districts, the budgets were subjected to a variety of reviews prior to presentation. In addition to an intense administrative review by members of the Intermediate Unit staff, the Superintendents’ Advisory Council, representatives of the Pennsylvania Department of Education, and the Intermediate Unit Board of School Directors also reviewed these budgets. As a result of this review process, various changes were made to the budgets to reflect the concerns of the reviewers and to insure that the budgets present the financial plan necessary to meet our educational goals. We take great pride in the publication and dissemination of budget information to members of the Board of School Directors, our community and other outside groups. We enjoy having the opportunity of presenting and discussing our operational plans and related financial impact with all interested parties. We feel that interaction among these groups will lead to improvements in our operation and the education we can offer to the students of Bucks County’s schools.

BUDGET PRESENTATION

In our continuing effort to stimulate and encourage interaction, we continually evaluate, and when possible, increase the quality of information made available to all interested groups. One of the primary tools utilized in the presentation of this information is our Comprehensive Annual Budget. This budget document represents the twenty-seventh (27th) of an annual series, and similar to our continuing effort to improve our educational operation, this document has also been refined to better stimulate interaction between interested groups. Additional information has also been included in this budget to help our reader better understand our programs and use of funds. The suggestions and recommendations of appropriate additional information to be included in this budget have come from numerous sources including reviewer comments received as part of our voluntary participation in the Government Finance Officers Association’s (GFOA) budget review process and our work with the Association of School Business Officials International (ASBO) Meritorious Budget Awards Committee. The budget is structured into four major sections: INTRODUCTORY – This section presents a comprehensive summary of the entire budget document that gives the reader a quick overview of the entity. ORGANIZATIONAL - Information in this section has been designed to apprise our reader with the Intermediate Unit as a reporting entity, the services provided, our internal organizational structure, and personnel. This year’s document also includes information that will provide our readers with information on the various budget approval dates of the twenty-three (23) major budgets included in this document. The Intermediate Unit has been engaged in a strategic planning process where the organization’s mission and major objectives have been redefined, and these are also presented in this section. Budget Policy information in this section has been presented in our hope that it will expand the reader’s comprehension of our operation, budgeting policies and processes, budget calendars (both General Operating and Special Revenue), accounting policies and financial structure, debt service information, and summary of all governmental funds. FINANCIAL – This section is comprised of the following three sub-sections: GENERAL FUND BUDGET - This section includes information dealing with the budgets

requiring legal consideration, and adoption by our Board of School Directors. The presentation and accounting formats utilized are in conformance with the structure as required by the Commonwealth of Pennsylvania and the budgets have been prepared using a basis consistent with Generally Accepted Accounting Principles for governmental fund types using the modified accrual basis of accounting. Included in this area is a presentation of the fund’s structure, its major components and funding sources, an explanation of the programs and services being provided, and comparisons to the last two prior periods. Also included is a detailed description of the budgeted revenue and expenditure appropriations (by function and object) of each component.

SPECIAL REVENUE FUND BUDGET - This section includes information dealing with the

budgets requiring legal consideration, and adoption by our Board of School Directors. The presentation and accounting formats utilized are in conformance with the structure as required by the Commonwealth of Pennsylvania and the budgets have been prepared using a basis consistent with Generally Accepted Accounting Principles for governmental fund types using the modified accrual basis of accounting. Included in this area is a presentation of the fund’s structure, its major components and funding sources, an explanation of the programs and services being

provided, and comparisons to the last two prior periods. Also included is a detailed description of the budgeted revenue and expenditure appropriations (by function and object) of each component.

CAPITAL PROJECTS FUND BUDGET - This section includes information dealing with the

budget requiring legal consideration and adoption by our Board of School Directors. The presentation and accounting formats utilized are in conformance with the structure as required by the Commonwealth of Pennsylvania and the budgets have been prepared using a basis consistent with Generally Accepted Accounting Principles for governmental fund types using the modified accrual basis of accounting. Included in this area is a presentation of the fund’s structure, its major components and funding sources as well as an explanation of the programs and services being provided. Also included is a detailed description of the budgeted revenue and expenditure appropriations (by function and object) of each component.

INFORMATIONAL - The information in this section has no legal consideration and is not required to be included in this document. It includes historical information, eight year summary comparison of total revenues and expenditures by sources and function (3 actual, 2 budgets, 3 projections), five year detailed fund comparison, twelve year personnel comparison by fund, seven year enrollment comparison, a Statement of Revenue, Expenditures and Changes in Net Assets for the Proprietary Fund, other demographic information, district enrollment data, market valuation and tax information, glossary of terms and maps depicting the Intermediate Unit’s geographical location and service area. All of this information is presented in our hope that it may help our public better understand our operation and the use of resources in fulfilling our educational plan.

SUMMARY OF BUDGET COMPARISONS (GENERAL FUND AND SPECIAL REVENUE FUND)

As in past years, this budget addresses many funding issues for the Intermediate Unit. This year’s document indicates an increase in our General and Special Revenue Funds of $1,263,203 or 0.95% as a direct result of a significant increase in the Commonwealth’s Public School Employees’ Retirement System (PSERS) employer contribution rate. The employer pension contribution rate has increased from 21.4% in 2014-15 to 25.84% in 2015-16, which contributes to a large increase in spending. This increase in pension expense is mostly offset by declining salary expense due to reductions in staff and/or programs and the use of a third party alternative staffing provider. Our organization is continuing to deal with the challenges in financing our operation. These challenges are primarily the result of the rapidly increasing costs of the programs for special needs children receiving the Intermediate Unit’s services amidst an economic time when the State and the school districts that we serve are looking to reduce costs. The amount of General and Special Revenue Funds anticipated from the various sources, the dollar and percent increase over the prior year and the percent of total for each source for the current year are shown in the following tabulations:

REVENUE & 2014-15 2015-16 2014-15 2015-16

OTHER FUNDING BUDGET BUDGET DOLLAR PERCENT PERCENT PERCENTSOURCES AMOUNT AMOUNT CHANGE CHANGE OF TOTAL OF TOTAL

Local Sources 62,221,256$ 62,034,086$ (187,170)$ (0.30%) 47.01% 46.43%State Grants Sources 41,956,845 42,189,697 232,852 0.55% 31.70% 31.57%Federal Grants Sources 23,420,311 24,319,268 898,957 3.84% 17.69% 18.20%Other Finance 4,758,779 5,077,344 318,565 6.69% 3.60% 3.80%TOTAL 132,357,192$ 133,620,395$ 1,263,203$ 0.95% 100.00% 100.00% Note: Capital Projects Fund is not considered a current operating fund; therefore, it is not included in this comparison. The following explanations identify the drivers for the most significant changes in this year’s budgeted revenue: • Local Sources have decreased by $187,170 or .30% for the 2015-16 fiscal year. This decrease is

primarily due to the anticipated reduction of $394,922 in Special Education services provided to districts. A decrease in revenue of $100,604 is expected in the Non-public and Other section of the General Fund budget due to a reduction in anticipated Microsoft Technology Services requested by our school districts. These reductions are mostly offset by an anticipated increase in miscellaneous revenue of $176,751 within the General Operating budget and services provided to other funds is expected to increase $79,347. In addition, there is a budgeted increase of $50,000 in Early Intervention services provided to district-eligible students.

• State Sources have increased $232,852 or .55% for the 2015-16 fiscal year. There are several reasons for this increase. First, there is an increase of $593,799 in the revenue we receive from the Commonwealth for the employer share of retirement which is a direct result of the significant increase in the Commonwealth’s Public School Employees’ Retirement System (PSERS) employer contribution rate. This is because the employer required contribution is increasing from 21.4% to 25.84%. There is a projected increase of $197,326 in the State Early Intervention allocation that the Intermediate Unit receives through the Pennsylvania Department of Education (PDE). This is due to an increase in the number of children served by the Early Intervention program. There is a decrease of $98,264 in the revenue received from the state for the employer share of Social Security due to a reduction of 50 FTE’s from 2014-2015. Additional decreases in State Sources include a reduction of $248,532 in subsidies to support Institutional programs and $128,188 to support Non-Public and Others.

• Our increase in Federal Sources of $898,957 or 3.84% is due primarily to an increase of $783,821 in

the Individuals with Disabilities Education Act (IDEA) section 611 funds. IDEA Section 619 funds have decreased $21,266 over the prior year budget. In addition, Medical Assistance funds that we receive for Early Intervention Access Program have increased $501,000. Offsetting these increases are decreases of $86,290 for the Homeless program, $67,891 for Title I Funds (Delinquent program) and $32,085 for the Early Intervention Meidcal Assistance Admin Claims. All other changes in federally funded programs are relatively minor.

• Other Financing Sources have increased by $318,565 or 6.69%. This increase is primarily due to a an

increase in the interfund and intrafund transfers received for administrative and business services provided to the various budgets and programs receiving direct and indirect support. While most of the administrative rates have either remained the same or increased, they are also calculated on a higher expense base this year, resulting in more revenue.

A comparison of the twenty-two (22) program budgets included in this document (not including the Capital Projects Fund) would indicate the following changes:

2014-15 2015-16 2014-15 2015-16BUDGET BUDGET DOLLAR PERCENT PERCENT PERCENT

PROGRAMS AMOUNT AMOUNT CHANGE CHANGE OF TOTAL OF TOTAL

Programs and Services 1,717,224$ 1,699,230$ (17,994)$ -1.05% 1.30% 1.27%General Administration 6,901,986 7,573,069 671,083 9.72% 5.21% 5.67%

SUBTOTAL GENERAL OPERATING 8,619,211 9,272,299 653,088 7.58% 6.51% 6.94%

Act 89 Non-Public 4,685,806 4,565,049 (120,757) -2.58% 3.54% 3.42%Title I - Non-Public 185,676 228,022 42,346 22.81% 0.14% 0.17%Bucks Co. Drug & Alcohol Comm 43,776 44,408 632 1.44% 0.03% 0.03%Today, Inc. 128,295 - (128,295) -100.00% 0.10% 0.00%Facility Services - Neshaminy SD 609,926 609,926 - 0.00% 0.46% 0.46%WAN Technology Services 419,025 488,104 69,079 16.49% 0.32% 0.37%Microsoft Technology Services 944,320 850,000 (94,320) -9.99% 0.71% 0.64%

SUBTOTAL NON-PUBLIC AND OTHERS 7,016,823 6,785,509 (231,314) -3.30% 5.30% 5.08%

IDEA Section 611 17,507,862 18,308,629 800,767 4.57% 13.23% 13.70%IDEA Section 619 276,026 254,760 (21,266) -7.70% 0.21% 0.19%Homeless Initiative - Regional 366,137 280,733 (85,404) -23.33% 0.28% 0.21%Project Access 4,389,965 4,208,106 (181,859) -4.14% 3.32% 3.15%Early Intervention MA Admin Claims 113,515 81,266 (32,249) -28.41% 0.09% 0.06%Title I - Svc to Delinquent 291,044 221,400 (69,644) -23.93% 0.22% 0.17%Title I - Svc to Neglected 93,100 88,516 (4,584) -4.92% 0.07% 0.07%Title II Part B Collaborative 30,256 29,679 (577) -1.91% 0.02% 0.02%Title II Part A Math & Science 75,824 77,946 2,122 2.80% 0.06% 0.06%

SUBTOTAL FEDERAL 23,143,729 23,551,035 407,306 1.76% 17.49% 17.63%

Base and Core Special Education 63,030,344 62,969,472 (60,872) -0.10% 47.62% 47.13%Institutional 2,340,269 2,088,418 (251,851) -10.76% 1.77% 1.56%State Early Intervention 17,635,464 18,470,187 834,723 4.73% 13.32% 13.82%Transportation 10,571,352 10,483,475 (87,877) -0.83% 7.99% 7.85%

SUBTOTAL SPECIAL REVENUE 93,577,429 94,011,552 434,123 0.46% 70.70% 70.36%

GRAND TOTAL 132,357,192$ 133,620,395$ 1,263,203$ 0.95% 100.00% 100.00%

The expenditures included in these twenty-two (22) Intermediate Unit budgets are categorized into nine (9) major objects. The budgeted expenditures for these objects are shown below along with the percent increase from the previous year and the percent of total expenditures for the current year. Explanations on how these additional funds are being spent and the cause of these increases are provided with the detailed budgets later in this document.

Expressed in a graphical presentation, these budgetary increases and decreases from 2014-2015 to 2015-2016 would appear as follows:

The major expenditures of the Bucks County Intermediate Unit are in the areas of salaries and benefits. The mission of the Intermediate Unit, by its nature, is very labor intensive requiring the dedication and

CATEGORY 2014-15 2015-16 DIFFERENCE

% OF INCREASE/DECREASE

Salaries 52,645,503$ 48,662,152$ (3,983,351)$ -7.57%Benefits 29,952,190 30,750,523 798,333 2.67%Professional Services 13,731,967 16,580,334 2,848,367 20.74%Property Services 2,933,137 3,365,909 432,772 14.75%Other Services 10,522,810 10,702,209 179,399 1.70%Supplies 2,961,634 3,133,337 171,703 5.80%Property 117,800 83,259 (34,541) -29.32%Other Objects 13,813,207 14,640,294 827,087 5.99%Other Financing Uses 5,678,944 5,702,378 23,434 0.41%TOTAL 132,357,192$ 133,620,395$ 1,263,203$ 0.95%

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

$35,000,000

$40,000,000

$45,000,000

$50,000,000

$55,000,000

$60,000,000

SALARIES BENEFITS PROFESSIONALSERVICES

PROPERTYSERVICES

OTHER SERVICES SUPPLIES PROPERTY OTHER OBJECTS OTHERFINANCING

2014-2015

2015-2016

expertise of professionals at all levels of the organization. It is not surprising, therefore, to find the major use of resources (59.4%) to be in the areas of salaries and benefits.

The following bar chart illustrates the makeup of the budget changes:

The pie chart below illustrates the percent total for each budgeted object. For example, salaries account for the largest portion of the total budget; therefore, it is the single most influential expenditure with respect to the 2015-2016 budget amounts.

100 SALARIES39.77%

200 BENEFITS23.01%

300 PROFESSIONAL SVCS

12.41%

400 PROPERTY SVCS2.52%

500 OTHER SVCS8.01%

600 SUPPLIES2.34%

700 PROPERTY0.06%

800 OTHER OBJECTS10.96% 900 OTHER

FINANCING4.27%

1

2

3

4

5

6

7

8

9

OBJECT

LEVELS

1 - Salaries2 - Benefits3 - Prof Svcs4 - Prop Svcs5 - Other Svcs

6 - Supplies7 - Property8 - Other Objects9 - Other Financing Uses

INTERNAL SERVICE FUND

The Intermediate Unit operates certain programs that are considered proprietary in nature. These programs include a Self-Insurance Program, Local Inservice Programs, Strategic Planning, Substitute Finder, Staffing Services, Guest Teacher Training and other smaller services. These proprietary programs will operate in 2015-2016 at levels similar to prior years. Information on the anticipated income and expenses of these programs was not available during the development of this budget.

CASH MANAGEMENT In an effort to control expenditures, maximize resources and safeguard cash and investments, the Intermediate Unit has established a cash management and investment program. This program has been developed to meet the educational needs of the students of the Intermediate Unit, while complying with appropriate federal, state and local legal requirements. The Intermediate Unit has developed Board-approved policies that deal with the opening of bank accounts, cash and investments, and payment of bills. There are also Administrative Guidelines that accompany these Board-approved policies. Some highlights from each of these policies are as follows:

• The authorization to establish accounts in any bank requires the pre-approval of the Intermediate Unit’s Board of School Directors.

• The disbursement, transfer and investment of any funds require the approval of the

Intermediate Unit’s Treasurer.

• Vendor payments are scheduled for the third Wednesday of each month following the Intermediate Unit’s Board approval during a public meeting. Payment to vendors prior to this date can be made at the direction of the Intermediate Unit’s Treasurer. Such payments usually involve those cases resulting in discounts to the Intermediate Unit for early payment, the avoidance of penalties for late payments and other educational and operational requirements.

• All investments are placed with banks and savings institutions having FDIC coverage.

• No investment in excess of $250,000 is placed with a bank or savings institution not

complying with the Commonwealth of Pennsylvania Act 72, “The Pooling Agreement”.

• No investment will be placed with a savings institution if the placement of that investment results in an unacceptable risk to the Intermediate Unit.

• Competitive quotes are obtained on all term investments prior to the placement of those

investments. Investments are not, however, made strictly on these quotes. Other considerations between different institutions such as disbursement of funds and avoidance of unacceptable risks receive a higher consideration than quotes in determining placement of investments.

• All investments are made with maturities planned to meet the cash flow requirements of the

Intermediate Unit.

CAPITALIZATION OF ASSETS To determine the correct recording of expenditures as either supplies or property, the Intermediate Unit has established a “Capitalization Procedure” for the determination of items to be capitalized. This procedure has been developed to comply with all regulations and guidelines established in the Manual of Accounting and Financial Reporting for Pennsylvania Public Schools, which are in accordance with Generally Accepted Accounting Principles (GAAP) and Governmental Accounting Standards Board (GASB) pronouncements (GASB Statement No. 4). The guidelines used in the determination of an item to be capitalized include: 1. The item retains its original shape, appearance, and character with use. 2. The item does not lose its identity through fabrication or incorporation into a different or more complex unit or substance. 3. The item is non-expendable; that is, it is cheaper to repair than replace. 4. The item can be expected to last more than twelve (12) months. The procedure further authorizes the establishment of a “cost criteria” of $5,000 for the capitalization of all Governmental Fund equipment unless otherwise specified in grant guidelines. The Intermediate Unit has developed a capital acquisition procedure that allows for the accumulation of resources to purchase needed equipment without having a major “one-year” impact on any budget. This procedure provides for the transfer (consistent with each individual budget’s spending parameters) of any unspent funds from the initial budgeted amount established for the purchase of equipment, into a Capital Projects Fund. Funds accumulated in this fund can be used at the discretion of the Executive Director, Deputy Executive Director, or Director of Business Services to meet any unfunded equipment needs.

STAFFING

This budget contains appropriations to employ approximately 870 individuals. This represents a budget decrease of 50 people over 2014-2015 budget levels with decreases in Nonpublic and Other, Federal Programs, and the Special Revenue Fund. With a focus on managing costs, the Bucks County Intermediate Unit has actively used a third party alternative staffing provider to fill roles previously occupied by employees. Filling roles using the third party alternative staffing provider has been accommodated through attrition and retirement and without employee layoffs. The largest decline of 22 people in Special Education is mostly due to a transfer of entity and the utilization of a third party alternative staffing provider to fill positions previously occupied by employees. Early Intervention has a decline of 8.5 people, mostly due to the utilization of a third party provider. Transportation employees have also been reduced by 11 through retirements and resignations and replaced using the third party alternative staffing provider. The Today, Inc. program has a reduction of 2 people as we are no longer providing services at that location. All other programs have relatively minor planned staffing changes and reductions are mostly due to retirements and resignations. Other programmatic changes include the utilization of employee resources in the proprietary programs.

COLLECTIVE BARGAINING

The professional employees of the Intermediate Unit are organized for collective bargaining purposes in accordance with the Public Employee Relations Act (Act 195) enacted by the Pennsylvania Legislature on July 23, 1970. These employees are represented by the Bucks County Intermediate Unit #22 Education Association, an affiliate of the Pennsylvania State Education Association (PSEA), which represents the majority of local education agencies professional employee bargaining units in Pennsylvania. The Intermediate Unit’s professional contract expired June 30, 2014. We are currently in the process of negotiating a new contract.

PENSION PROGRAM

The Intermediate Unit is required to participate in a statewide pension program administered by the Commonwealth’s Public School Employees’ Retirement System (PSERS). All Intermediate Unit employees are required to participate in this program, with the exception of part-time employees who work less than 80 days in a school year, hourly employees who work fewer than 500 hours a year, or employees who are members of the State Employees Retirement System. The Commonwealth, Intermediate Unit, and employees each contribute a percent of the employee’s salary into this retirement system. The contribution policy enacted by the Pennsylvania Legislature on October 2, 1975 was set in Act 96. Active members who joined the System prior to July 22, 1983 contribute at 5.25% (Membership Class TC) or at 6.50% (Membership Class TD) of the member’s qualifying compensation. Members who joined the System on or after July 22, 1982 and who were active or inactive as of July 1, 2001, contribute at 6.25% (Membership Class TC) or at 7.50% (Membership Class TD) of the member’s qualifying compensation. Members who joined the System after June 30, 2001, contribute at 7.50% (automatic Membership Class TD). For all new hires and for members who elected Class TD membership, the higher contribution rates began with service rendered on or after January 1, 2002. For school employees who become new members of PSERS on or after July 1, 2011, there are two membership classes: Class T-E and Class T-F. New members automatically become Class T-E members, but have a one-time opportunity to elect Class T-F membership. The contribution rate for Class T-E members is 7.50% (base) with “shared risk” provision that could cause the total contribution levels to fluctuate between 10.30% and 12.30%. With a “shared risk” program, members benefit when investments of the fund perform well and share some of the risk when investments underperform. The employee contribution rate may not go below the base rate of 7.50% for Class T-E and 10.30% for Class T-F members. The PSERS board has certified the Employer Contribution Rate (ECR) for the 2015-2016 year at 25.84%. The Commonwealth of Pennsylvania is required to reimburse the employer for one half of its contribution into the Public School Employees’ Retirement System (PSERS). Benefits for retirees are established by the State General Assembly, and may be changed at its discretion.

LITIGATION

The Intermediate Unit is involved in some claims and lawsuits incidental to its operations. In the opinion of the administration and legal counsel, the ultimate resolution of these matters will not have a material adverse effect on the financial position of the Intermediate Unit.

PROGRAM EVALUATION

The Intermediate Unit’s special education programs are evaluated throughout the year and appropriate adjustments are made as needed. Representatives involved in program evaluations and deliberations include internal administrative and professional staff, representatives from the school district of the students receiving services, and representatives from the Pennsylvania Department of Education (PDE). This review by representatives of PDE includes a detailed review to insure the Intermediate Unit’s adherence to state goals and mandates. Program evaluation of our special education programs is an ongoing process with all parties involved continuously making recommendations for improvement. In addition, because of the method by which these programs are funded, they must also be marketed to our local school districts, which will be required to pay for those programs and may voluntarily decide to participate or not participate depending on the cost and quality of the service. In years’ past, students in grades 3 through 8 and grade 11 participated in either the Pennsylvania System of School Assessment (PSSA) or the Pennsylvania Alternate System of Assessment (PASA) testing based on their academic or functional performance levels. Beginning in 2012-2013, the Algebra I, Literature and Biology Keystone Exams replaced the 11th grade PSSA tests in mathematics, reading and science for purposes of satisfying No Child Left Behind (NCLB)/Adequate Yearly Progress (AYP) requirements. Beginning with the class of 2017, students must demonstrate proficiency on the Algebra 1, Literature and Biology Keystone Exams in order to graduate. The Keystone Exams will be offered in both online and paper/pencil testing formats. Students will be offered multiple opportunities to take the Keystones throughout their high school careers. For students with Individualized Education Programs (IEP’s), the Pennsylvania Department of Education will allow the same testing accommodations to be made for the Keystone Exams as were in place for the PSSA’s. Because it is the responsibility of each school district to ensure that their students participate in the state assessments and because the performance and participation of the students is attributed directly to each school district, the results of these assessments are sent to the individual school districts. Currently, the Intermediate Unit does receive copies of the PASA results of our students and we utilize the PASA data to support our districts by ensuring our programs use successful instructional practices so that school districts see the Intermediate Unit as a valuable partner. However, approximately 45% of the students the Intermediate Unit serves are in non-testable grades leaving 55% that are tested - of which only about 25% take the PASA test. The remainder of the students take the PSSA tests. We anticipate that the results of the Keystones Exams will be shared with the Intermediate Unit in the same manner as the PASA results so that we can improve the overall effectiveness of our programs. The Bucks County Intermediate Unit’s program review process helps school teachers and leaders assess and analyze their academic programs, and provides recommendations for program improvement. Since 1985, Bucks County school program review teams have conducted approximately eighty program reviews throughout Bucks County, and the process has been acclaimed as beneficial both for the receiving district and the review team. The process provides participants with an opportunity to learn about another district’s curriculum and to see the program in action. After meeting with the planning team from the host school or district to determine research questions, the Buck County Intermediate Unit invites experts from Bucks County and the Delaware Valley to participate as members of the review team. If desired, regional or national experts can be included in the review team. Over the course of 2-3 days, a team of 10-15 participants conducts teacher, administrator, and student interviews and classroom observations. Based on their recorded observations, the review team collaborates in writing a report identifying the strengths and needs of the district program and making recommendations in a variety of areas related to the program.

On the final day of the review visit, the review team provides a verbal exit report to administrators and teachers. This is followed by a formal written report, which is the property of the host school or district. The sending school district makes provisions for release time for their program review team members to participate. The host school or district provides meals and hospitality, reimburses participants for their travel expenses, and assists the Bucks County Intermediate Unit with planning, scheduling, technology, and communication with staff. The General Fund programs of the Intermediate Unit provide many services to school districts and private schools within Bucks County. The evaluation of the performance of these programs occurs by way of the participant’s formal evaluation of the program or service. The programs and services that are offered by the Intermediate Unit are constantly being refined to reflect the program evaluation responses being received from program participants. The General Fund programs also include grant funding from various local, state and federal sources. Each grant has its own set of program requirements (i.e. deliverables, outcomes, reporting) and each grant is monitored, evaluated or reviewed by the individual funding agencies. If the Intermediate Unit’s performance under these grants is unsatisfactory, our funding could be in jeopardy. Comprehensive Planning is the process used to plan for the future of the Bucks County Intermediate Unit. An initial survey has been distributed to all stakeholders and will be completed during the May 2015. The survey results will be used to baseline current performance and measure improvements over time. During the summer and all of 2015, internal and external stakeholders will meet to develop goals, strategies, and action steps that will insure the continued growth and quality of Bucks County Intermediate Unit services. The Intermediate Unit receives many grants and subsidies that further help in fulfilling the goals of the organization. Grants such as the Bucks County Drug and Alcohol Commission Grant are examples of grants acquired to help strengthen the Intermediate Unit’s link to the Bucks County community. Measurement of performance for these programs occurs by way of a formal evaluation process defined in the grant proposal and/or grant agreement.

PERFORMANCE APPRAISAL

Each division of the Intermediate Unit establishes division accountabilities that are submitted for approval before the beginning of the next fiscal year. These accountabilities, which have been agreed upon, have a direct connection to the Bucks County Intermediate Unit’s Strategic Plan. The Executive Director, Assistant Executive Directors, and the Director of Business Services review all staff job accountabilities to ensure parity and consistency across divisions and between programs. In order to effectively evaluate staff, a Performance Appraisal Instrument (PAI) in each division is submitted mid-year and year-end for evaluation. The administrative staff of the Bucks County Intermediate Unit developed the above-mentioned PAI collaboratively. Collectively, these instruments represent each administrator’s commitment to quality performance and a cooperative evaluation process that promotes both individual and organizational improvement. The standards for job performance call on individuals and groups within the organization to set high expectations and relate these directly to their job responsibilities. Due to the diversity and number of individual goals identified on these PAI’s, we have chosen not to include them in this document.

This evaluation process is a means for participatory collaboration and communication among staff. It is a system that establishes flexible program and performance priorities and a structure for appraising performance. This year’s budget was established to reflect agreed upon accountabilities for the 2015-2016 fiscal year.

PROSPECTS FOR THE FUTURE

The Bucks County Intermediate Unit is committed to providing services to member school districts at costs that are competitive while retaining quality for the students served. Rapidly increasing costs of programs for special needs children amidst an economic time when the State and the school districts that we serve are looking to reduce costs have challenged our organization this year and will continue to do so in future years. We also anticipate that the PSERS employer contribution rate spike in 2015-2016 and future years will hinder our ability to maintain adequate programs in a cost-effective manner. Our staff has been devoted to reducing operational costs where possible and has maintained that mindset in projecting future reductions for the 2015-2016 school year. The Bucks County school districts have asked the Intermediate Unit to develop alternative educational staffing services for certain staff including day-to-day substitute teachers, instructional assistants, para-educators, personal care assistants, and part-time and temporary positions currently filled by select retirees. One of the primary reasons that member school districts desire an alternative staffing arrangement is due to the fact that, in 2014, school districts were required to restructure health benefit packages under the Patient Protection and Affordable Care Act (PPACA). PPACA requires employers to provide healthcare coverage to all employees who work an average of thirty or more hours per week over a potential ninety-day look back period. This mandate will significantly impact school entities who currently hire substitute teachers and select other staff on a per diem basis and do not provide health or other benefits to these per diem employees. In addition to the PPACA mandates, school districts are also facing significantly increasing PSERS pension costs, plus additional restrictions by PSERS on the hiring of qualified retirees for short-term assignments – preventing the districts from finding seasoned candidates familiar with district instructional processes and procedures. After an extensive search of various third-party staffing sources, the Intermediate Unit is utilizing the services of Source4Teachers/Mission One, two highly respected New Jersey companies who have an excellent reputation of providing quality educational staffing at reasonable rates. This joint relationship benefits our member school districts by allowing them to contract with the Intermediate Unit to provide for substitute teachers, instructional assistants, personal care assistants and paraprofessionals for select classrooms. The Intermediate Unit, in turn, provides select staffing through an exclusive third party provider arrangement with Source4Teachers/Mission One, as needed. We are also dedicated to providing or expanding programs that districts deem essential or that will generate additional revenue opportunities for the organization. We will continue to help our districts meet their ever-increasing responsibilities by being responsive to their educational and budgetary needs as well as pursue any grant opportunities that will sustain or enhance our organization. The Intermediate Unit’s Board and Administrators are committed to the process of attracting and retaining outstanding staff, and then insuring their professional growth through appropriate in-service training while also controlling costs. We have been successful in this endeavor in the past and believe we will continue to do so in the future which will enable us to meet or exceed our districts’ requests and ensure our continued growth.

r.

DISTINGUISHED BUDGET PRESENTATION AWARD

The Government Finance Officers Association of the United States and Canada (GFOA) presented an

award for Distinguished Budget Presentation to the Bucks County Intermediate Unit for its annual budget

for the fiscal year beginning 2014. This was the twenty-seventh (27th) consecutive year that the

Intermediate Unit has received this prestigious award.

In order to receive this award, a governmental unit must publish a budget document that meets program

criteria as a policy document, as an operations guide, as a financial plan and as a communications

medium. The award is valid for a period of one year. We believe our current budget continues to conform

to program requirements, and accordingly we are submitting the document to GFOA to determine its

eligibility to again receive this award.

The Association of School Business Officials International (ASBO) has presented us with the MeritoriousBudget Award for the fiscal year beginning 2014. This was the eighteenth (18û) consecutive year that the

Intermediate Unit received this award. Similar to GFOA's award, this award is also presented on a year-

to-year basis. We believe this document will continue to meet the requirements of the ASBO progrcm;

therefore, we plan to submit this document for their review.

ACKNOWLEDGMENTS

V/e would like to express our appreciation to the Members of the Intermediate Unit Board of School

Directors for their concenì in providing fìscal accountability to the citizens and taxpayers of Bucks

County, and thereby contributing their full support to the development and maintenance of our financialoperations.

We feel it is also important to express our sincere thanks to the entire staff of the Intermediate Unit, fortheir contributions in the development of this budget. The identification of needs, accumulation ofinformation, and determination of educational goals would not have been possible without theirenthusiastic support.

V/e would also like to thank the staff of the Finance Department for their untiring dedication to thisprocess. A very special thanks is gratefully extended to Jill Schmutz, Accountant; Catherine Mainon,

Financial Assistant; Diane Wunder, Accounting Manager; Janet Walker, Financial Specialist; and EmilyTessier, Budget Specialist, who worked on the development and publication of this report. The sheer

volume of information they processed in developing this report is impressive, and required many hours ofextra effort on their part. To those personnel who assisted and contributed to this presentation -- Thank

You!

v\Alison N. Bilohlavek

Executive

Paula M. Harland

J

Director of Business Services/Board Treasurer

Supervisor of Financial Services

Page 25

(

@

GOVERNMENT FINANCE OFFICERS ASSOCIATION

D istinguishedBudget Presentøtion

Aut ørdPRESENTED TO

Bucks County Schools Intermediate Unit #22

PennsylvaniaFor the Fiscal Year Beginning

July 1,2014

Ø¡rF.*-Executive Director

This Meritorious Budget Award is presented to

BUCKS COUNTY SCHOOLS INTERMEDIATE UNIT NO. 22

For excellence in the preparation and issuance of its school entity’s budget

for the Fiscal Year 2014-2015.

The budget adheres to the principles and standards of ASBO International’s Meritorious Budget Award criteria.

Terrie S. Simmons, RSBA, CSBO John D. Musso, CAE, RSBA President Executive Director


BUDGET 2015-2016

BOARD OF DIRECTORS AND ADMINISTRATION

Board of Directors

Michael Hartline, President (Centennial)

Patricia Sexton, Vice President (Council Rock)

Pamela Strange (Bensalem) Sandra Weisbrot (New Hope-Solebury)

John D’Angelo (Bristol Borough) Carol M. Clemens (Palisades)

Helen M. Cini (Bristol Township) Ada Miller (Pennridge)

Stephen Corr (Central Bucks) Alison Smith (Pennsbury)

Wanda Kartal (Morrisville) Ronald Jackson (Quakertown)

Susan Cummings (Neshaminy)

Administration

Barry J. Galasso, Ed.D., Executive Director

Michael J. Masko, Ed.D., Deputy Executive Director

Mark Hoffman…………………………………………….Assistant Executive Director for Educational Services

Rebecca Roberts-Malamis, Esq………..Assistant Executive Director for Operations & In-House Legal Counsel

Paula M. Harland ……….……………….Director of Business Services/Board Treasurer (Nonvoting Member)

Elizabeth Bittenmaster …………………...……………………………….Board Secretary (Nonvoting Member)

The Intermediate Unit Board of School Directors is comprised of members who serve as school board director

at the local school district level. There is one board member from each of the thirteen member school districts

in Bucks County served by the Intermediate Unit.

ORGANIZATIONAL


BUDGET 2015-2016 THE REPORTING ENTITY AND ITS SERVICES

The Bucks County Intermediate Unit is an independent reporting entity clearly within the criteria established by the Governmental Accounting Standards Board (GASB) Statement No. 14. All funds with budgets having appropriations approved and controlled by the Intermediate Unit are included in this budget. The Intermediate Units were created by the Pennsylvania General Assembly in 1971 by Act 102 to provide local school districts with highly specialized services. There are 29 Intermediate Units in Pennsylvania; an illustration of locations can be found on page 328 of this budget document. Act 102 identified, but did not limit, seven areas of specialized services that were to be provided by Intermediate Units. These seven identified services include curriculum development and instructional improvement services, educational planning services, instructional materials and research services, continuing professional education services, pupil personnel services, state and federal liaison services, and management services. In addition to the services specified by Act 102, the Intermediate Unit has become heavily involved in the delivery of educational programs for special needs students of Bucks County. These programs include the delivery of itinerant and classroom services to exceptional students including classes for students whose disabilities needs are so unique or whose are so severe that they cannot be economically served by the individual local district’s special education programs. The Intermediate Unit also provides educational services to institutionalized students in Pediatric Specialty Care at Point Pleasant and Foundations Behavioral Health. The Programs and Services Division of the Intermediate Unit provides programs and services related to technology applications, curriculum and instruction, staff development, and instructional materials & research. The division serves the needs of the general Bucks County school population as well as its nonpublic schools. The Bucks County Intermediate Unit also provides an array of general school management, administrative, business, human resources/personnel, and state and federal legislative services for Bucks County School Districts. Included in these services are numerous programs designed to assist various needs of the community. MEMBER DISTRICTS The Intermediate Unit was formed by and in accordance with provisions of Act No. 1970-102, as amended (the "Intermediate Unit Act"). The Act established area regional schools "Intermediate Units" throughout the Commonwealth to replace the then existing County Boards of School Directors. Intermediate Units are part of the public school system of the Commonwealth of Pennsylvania. The public school districts located in Bucks County are assigned to the Bucks County Intermediate Unit's service area, and the Board of Directors of the Intermediate Unit is made up of one member from each of these School Districts. The public School Districts in Bucks County comprising the Intermediate Unit include: Bensalem Township School District Neshaminy School District Bristol Borough School District New Hope-Solebury School District Bristol Township School District Palisades School District Centennial School District Pennridge School District Central Bucks School District Pennsbury School District Council Rock School District Quakertown Community School District Morrisville Borough School District



An Executive Director who is appointed by the Board of Directors administers the daily operation and management of the Intermediate Unit. The Intermediate Unit has no taxing authority. The vast majorities of the revenues received are from various local, state, and federal sources and are restricted for specific programs. Each funding source has an individual payment schedule and financial reporting requirements. Each program is presented separately in this budget document. The central administration of the Intermediate Unit is financed through indirect costs charged to each program, and interest earnings. The indirect costs are based on the total expenditures of the individual program. Funding for programs specified in Act 102 is obtained through the contributions from member school districts, nonpublic schools and the state Intermediate Unit Operating Subsidy. These budget revenues are itemized on pages 82 and 83. The Central Administration, the Programs & Services and Instructional Materials & Research Services programs are accounted for in the General Operating Budget, which is a component of the General Fund. Additionally, the services provided to the nonpublic schools in Bucks County under the requirements of Act 89 are also a component of the General Fund. This program is supported by a per pupil subsidy from the Commonwealth. This revenue is summarized on pages 82 and 83. Local revenue is received for services that the Intermediate Unit provides to public to nonpublic school students as requested by their school district. Revenue is also received for Today, Inc., a rehabilitative substance abuse program and the Bucks County Drug & Alcohol Commission for alcohol, tobacco and other drugs prevention. Revenue for these programs is summarized on pages 82 and 83. Funding is received from various federal sources to provide specific categorical services for various programs and services as mandated and funded by the Federal Government. These funds are used to provide special education services to special needs children as well as to provide services to the nonpublic students of Bucks County. Also included in this component is funding that the Intermediate Unit receives from the federal government through the Commonwealth for medical assistance which we call Project ACCESS. This is a partial reimbursement for health-related services, which are currently provided to special education students as part of their Individualized Education Plan (IEP). Each of the federal programs is described in more detail on pages 155 through 205.



The Intermediate Unit provides services to special needs children throughout Bucks County. These budgets are reported in the Special Revenue Funds. The Base and Core Special Education Fund is by far our most significant budget and accounts for the special education services we provide. This budget is financed through user fees paid by our member school districts and the Special Education “Core” subsidy from the Commonwealth. We also provide educational services to the children in the institutional facilities in Bucks County. This program is funded by state revenue earmarked for each program. The budget is accounted for in the Institutional Education Fund. The third Special Revenue program, State Early Intervention accounts for the services provided to special needs children from the age of 3 through 5 years. This program is also funded with revenue received from the Commonwealth, Medical Assistance Reimbursements, and local school districts requesting our services. The last Special Revenue Fund is our Special Education Transportation program. The Intermediate Unit provides transportation services to special needs children as requested by their school districts. This program is funded through an allocation from the Commonwealth. Other funds may be received from other sources requiring budgets throughout the fiscal year. These budgets will be presented to the Board of School Directors at the time we are notified of the special grants and are not included in this document. In addition to these budgets, the Intermediate Unit provides various services to departments within the Intermediate Unit and to member school districts throughout the county. The largest provider of these services is local in-service programs. These programs are accounted for in the Internal Service Fund and are not presented in this document.


ADMINISTRATIVE PERSONNEL 2015-2016

Alison Bilohlavek ……………………………………………………………………………………….Supervisor of Financial Services Regina Carpenter …………………………...................................................................................................Special Education Supervisor Erin Carson ……………..…………………………………………………………………………………. Special Education Supervisor Lezley Dale ……………………………………………………...…………………….… Program Director for School Age Classrooms Lisa DeLaurentis ……………………………………………………………………………….........Director – Purchasing and Facilities Pamela Dinan ….........................……..…………………...…………………………………………………......Supervisor of Education Tina Dolan .………………………….………………………………………………………...…………..Special Education Supervisor Leonard Greaney …………………………………………………………………………………………...Director of Special Education Paula Harland …......................................................................……………………………………………....Director – Business Services Margaret Hoffman ………………………………………………………………………………………….Special Education Supervisor Mark Hoffman ....…………………………..........................................................Assistant Executive Director for Educational Services Kasey Kollar …………………………………………………………………………………..Program Director of Technology Services Shannon Kroemmelbein…………………………………………………………………………………….Special Education Supervisor Beth Liddle ………………………………………………………………………….…...Program Director for Early Childhood Services Deborah Mack ……………………………………………..…….………………….......................Supervisor – Transportation Services Rebecca Roberts-Malamis, Esq. ……………………...Assistant to the Executive Director for Operations and In-House Legal Counsel Michael Masko, Ed.D. ………………………………………………………………………………………...Deputy Executive Director Roseanna Mitsch …………………………………………………………………………………………..Special Education Supervisor JoAnn Perotti ....………….…………………….............................................................................................Director – Strategic Services Karen King-Rigby ………………………………………………………....................Special Education Supervisor – Early Intervention Regina Rausch ………………………………………………………………………..Special Education Supervisor – Early Intervention Jill Seidman ……………………………………………………………………………………………......Special Education Supervisor Edwina Frasca-Stuart,.Ed.D. ……............………………………………….......Director – Teaching, Learning, and Staff Development Marguerite Vasconcellos ..…………………………………….………………………………....Program Director for Itinerant Services Marty Ward ...……….…………………………………………...................................................................Special Education Supervisor

Assistant.Executive

Director for Educational

ServicesM. HOFFMAN

Director of Special

EducationGREANEY

Program Director for Itinerant

ServicesVASCONCELLOS

Director of Teaching,

Learning, &Staff

DevelopmentFRASCA-STUART

ActingSupervisor of

Non-PublicSchool ServicesCONSULTANT

Bucks County Intermediate Unit #22Administrative Organization Plan

Last Updated: March 2015

Supervisors of Special EducationCARPENTER, CARSON, DINAN, DOLAN, P. HOFFMAN,

KING-RIGBY, KROEMMELBEIN, MITSCH, RAUSCH,SEIDMAN, WARD

Special EducationSTAFF

Non-PublicServicesSTAFF

PreventionCoordinator

ROLON

Coordinator of Teaching,Learning, &NonpublicServicesSIDES

CABINET

ASCP

Managers &Coordinators

Staff

ProgramDirector

School AgeServices

DALE

ProgramDirector for

EarlyChildhoodServicesLIDDLE

TechnologyApplications

SpecialistLUTZ

Board of Directors

ExecutiveDirector

GALASSO

DeputyExecutiveDirectorMASKO

Director of StrategicServicesPEROTTI

Assistant tothe ExecutiveDirector for

Operations &In-house

LegalCounsel

ROBERTS-MALAMIS

ProgramDirector of Technology

KOLLAR

Director of BusinessServices

HARLAND

Supervisor of FinancialServices

BILOHLAVEK

Supervisor of Transportation

MACK

Director of Facilities &Purchasing

DELAURENTIS

Manager of Student Data

FRANK

IT Manager LEZOCHE

FinanceSTAFF

TransportationSTAFF

Student DataSTAFF

FacilitiesSTAFF

PurchasingSTAFF

HumanResources

STAFF

Digital Media& SpecialProjects

Coordinator WALKER

PayrollSTAFF

AccountingManagerWUNDER

PayrollManager

SCHECHTER

Manager of Human

ResourcesDULANY

TechnologyServicesSTAFF


BUDGET 2015-2016 CONSULTANTS AND ADVISORS

AUDIT FIRM

Edward J. Furman, Auditor MAILLIE LLP P.O. Box 680

Oaks, PA 19456-0680

ATTORNEYS

SWEET, STEVENS, KATZ & WILLIAMS LLP 331 Butler Avenue

P.O. Box 5069 New Britain, PA 18901

OFFICIAL DEPOSITORIES

PNC Bank, N.A.

Pennsylvania School District Liquid Asset Fund (PSDLAF)

BUCKS COUNTYINTERMEDIATE UNIT # 22

BUDGET 2015-2016DISTRICT APPROVAL OF THE

PROGRAMS AND SERVICES AND INSTRUCTIONAL MATERIALS & RESEARCH SERVICES BUDGET

TOTAL PROPORTIONAL

MEETING WEIGHTED VOTEDATE DISTRICT VOTE FACTOR YES NO ABSTAIN ABSENT YES NO

02/25/15 Bensalem 6 9 0 0 0 54 002/19/15 Bristol Borough 1 5 0 0 4 5 002/24/15 Bristol Township 6 7 0 0 2 42 002/24/15 Centennial 5 9 0 0 0 45 002/10/15 Central Bucks 17 7 0 0 2 119 002/05/15 Council Rock 10 7 0 0 2 70 002/18/15 Morrisville 1 9 0 0 0 9 002/17/15 Neshaminy 8 7 0 0 2 56 002/17/15 New Hope-Solebury 1 7 0 0 2 7 002/04/15 Palisades 2 9 0 0 0 18 002/23/15 Pennridge 6 9 0 0 0 54 002/12/15 Pennsbury 9 7 0 0 2 63 002/26/15 Quakertown 5 9 0 0 0 45 0

TOTALS 77 587 0

The member school districts of the Intermediate Unit are required to approve its Programs & Services andInstructional Materials & Research Services budget prior to May 1st of each year. Following is a listing ofthe Intermediate Unit's member districts, the dates of the public meetings at which these budgets wereapproved, and the tabulation of the individual and proportional (or weighted) votes.

RESULT OF VOTE

The Intermediate Unit Board's tentative adoption of the Intermediate Unit's General Operating Budget(which includes the Programs & Services and Instructional Materials & Research Services budget) was onJanuary 20, 2015 with final adoption occurring on April 21, 2015.

BUCKS COUNTYINTERMEDIATE UNIT #22

BUDGET 2015-2016BUDGET APPROVAL INFORMATION

2014-2015 2015-2016NUMBER BUDGET TITLE FUND BUDGET BUDGET

GENERAL OPERATING1 General Administration General Fund- GOB 6,901,987 7,573,069 2 Programs & Services/IMRS General Fund- GOB 1,717,224 1,699,230

NONPUBLIC AND OTHER3 Act 89 - Nonpublic General Fund- Nonpublic 4,685,806 4,565,049 4 Title I - Nonpublic General Fund- Nonpublic 185,676 228,022 5 Bucks Co. Drug & Alcohol Com. Grant General Fund - Other 43,776 44,408 6 Today, Inc. General Fund - Other 128,295 - 7 Facility Services - Neshaminy SD General Fund - Other 609,925 609,926 8 Wide Area Network Technology Services General Fund - Other 419,025 488,104 9 Microsoft Technology Services General Fund - Other 944,320 850,000

FEDERAL - SPECIAL EDUCATION10 IDEA General Fund- Federal 17,507,862 18,308,629 11 IDEA Section 619 General Fund- Federal 276,026 254,760

FEDERAL - OTHER12 Homeless Initiative - Regional General Fund- Federal 366,137 280,733 13 Project Access General Fund- Federal 4,389,965 4,208,106 14 Early Intervention MA Admin Claims General Fund- Federal 113,515 81,266 15 Title I - Svc to Delinquent Inst. General Fund- Federal 291,044 221,400 16 Title I - Svc to Neglected Inst. General Fund- Federal 93,100 88,516 17 Title II Part B Collaborative General Fund- Federal 30,256 29,679 18 Title II Part A Math & Science General Fund- Federal 75,824 77,946

SPECIAL EDUCATION19 Base and Core Budget Special Revenue Fund 63,030,344 62,969,472 20 Institutional Budget Special Revenue Fund 2,340,269 2,088,418 21 State Early Intervention Special Revenue Fund 17,635,464 18,470,187 22 Special Ed Transportation Special Revenue Fund 10,571,352 10,483,475

CAPITAL PROJECTS23 Capital Projects Capital Projects Fund 927,569 927,569

TOTAL 133,284,761$ 134,547,964$

Following is a list of the 2015-2016 Intermediate Unit budgets, the governmental fund in which each is categorized, teach budget appropriation, and the date of final approval by the Intermediate Unit Board of School Directors.


BUDGET 2015-2016POSITION SUMMARY: STAFFING BY CLASSIFICATION AND FUNCTION

Other/Special Instruc

Admin Instruc Profsnl Support Asst Operat Total

INSTRUCTIONAL PROGRAMS1100 REGULAR PROGRAMS

Title I - Nonpublic - 1.00 - - - - 1.00 Title I Delinquent Institutions - 1.17 - - - - 1.17

TOTAL 1100 - 2.17 - - - - 2.17

1200 SPECIAL PROGRAMSLife Skills Support - 9.40 - - 27.33 - 36.73 Hearing Impaired Support - 20.80 - - 2.00 - 22.80 Visually Impaired Support - 11.50 0.50 - 1.00 - 13.00 Speech & Language Support - 67.00 - - 4.40 - 71.40 Emotional Support - 17.25 - - 21.33 - 38.58 Autistic Support - 65.75 - - 106.34 - 172.09 Learning Support - 9.35 - - 12.00 - 21.35 Multiple Disabilities Support - 61.75 1.00 0.83 46.00 - 109.58 State Early Intervention 3.00 74.20 - 6.00 28.86 - 112.06 EI MA Admin Claims - - - - - - - Institutional/Multiple Disabilities 0.30 10.50 - 0.60 3.00 - 14.40

TOTAL 1200 3.30 347.50 1.50 7.43 252.26 - 611.99

1500 NONPUBLIC PROGRAMSAct 89 Nonpublic - 6.60 - 0.40 - - 7.00

TOTAL 1500 - 6.60 - 0.40 - - 7.00

TOTAL INSTRUCTIONAL PROGRAMS 3.30 356.27 1.50 7.83 252.26 - 621.16


BUDGET 2015-2016POSITION SUMMARY: STAFFING BY CLASSIFICATION AND FUNCTION

Other/Special Instruc

Admin Instruc Profsnl Support Asst Operat Total

SUPPORT PROGRAMS2100 PUPIL SERVICES

Act 89 Nonpublic - 2.08 - 1.00 - - 3.08 Homeless Initiative - Regional - - 1.00 - - - 1.00 MA EI Admin Claims - - 1.00 - - - 1.00 Base and Core - 1.00 23.00 0.20 - - 24.20 Institution - - 0.50 - - - 0.50 State Early Intervention - 6.00 3.00 - - - 9.00

TOTAL 2100 - 9.08 28.50 1.20 - - 38.78

2200 INSTRUCTIONAL STAFF SERVICESGeneral Operating Budget 1.95 1.00 - 5.10 - - 8.05 IDEA - - 11.60 - - - 11.60 Bucks Co. Drug & Alcohol Cmsn Grant 0.35 - - - - - 0.35 Safe & Drug Free Schools - - - - - - - Title II Part A Math & Science - 0.50 - - - - 0.50 Base and Core - 1.00 0.20 1.39 - - 2.59

TOTAL 2200 2.30 2.50 11.80 6.49 - - 23.09

2300 ADMINISTRATION SERVICESAct 89 Nonpublic 0.50 - - 0.60 - - 1.10 General Operating Budget 2.20 - - 2.20 - - 4.40 IDEA 0.90 - - 1.00 - - 1.90 Project ACCESS - 0.10 - 3.70 - - 3.80 Base and Core 10.80 - 0.80 10.97 - - 22.57 State Early Intervention - - 0.10 0.80 - - 0.90

TOTAL 2300 14.40 0.10 0.90 19.27 - - 34.67

2400 HEALTH SERVICESBase and Core - - 48.50 - - - 48.50 State Early Intervention - - 16.70 - - - 16.70

TOTAL 2400 - - 65.20 - - - 65.20

2500 BUSINESS SERVICESGeneral Operating Budget 2.50 - 3.00 11.50 - - 17.00

TOTAL 2500 2.50 - 3.00 11.50 - - 17.00

2600 PLANT OPERATIONGeneral Operating Budget 0.50 - 0.60 0.50 - - 1.60 Facilities - Tawanka - - - - - - - Base and Core - - - - - - -

TOTAL 2600 0.50 - 0.60 0.50 - - 1.60

2700 TRANSPORTATIONTransportation 1.00 - 4.00 2.00 - 41.00 48.00

TOTAL 2700 1.00 - 4.00 2.00 - 41.00 48.00

2800 CENTRAL SUPPORT SERVICESTitle I Delinquent Institutions 0.13 - - - - - 0.13 General Operating Budget 2.70 - 8.50 9.35 - - 20.55

TOTAL 2800 2.83 - 8.50 9.35 - - 20.68

TOTAL SUPPORT SERVICES 23.53 11.68 122.50 50.31 - 41.00 249.02

GRAND TOTAL 26.83 367.95 124.00 58.14 252.26 41.00 870.18


BUDGET 2015-2016 FUNCTIONAL UNIT BUDGETS

- CAPITAL

- GENERAL ADMINISTRATION- PROGRAMS & SERVICES/IMRS

- ACT 89 NONPUBLIC-TITLE I NONPUBLIC- BCDAC-FACILITY SERVICES - NESHAMINY SD- WAN TECHNOLOGY SERVICES- MICROSOFT TECHNOLOGY SERVICES

- HOMELESS INITIATVE - REGIONAL- PROJECT ACCESS- EARLY INTERVENTION MA ADMIN- TITLE I DELINQUENT-TITLE I NEGLECTED-TITLE II PART B COLLABORATIVE-TITLE II PART A MATH & SCIENCE

EARLY INTERVENTION$18,470,187

CAPITAL FUND

$927,569

BASE AND CORE$62,969,472

TRANSPORTATION$10,483,475

FEDERAL PROGRAMS$23,551,035

GENERAL OPERATING$9,272,299

NONPUBLIC AND OTHER$6,785,509

GENERAL FUND

$39,608,843

TOTAL 2015-2016 BUDGET

$134,547,964

SPECIAL REVENUE FUND

$94,011,552

INSTITUTIONS$2,088,418

Page 46


BUDGET 2015-2016

STRATEGIC PLAN – 2015-2016

MISSION, GOALS, BELIEFS, OBJECTIVES AND STRATEGIES

OUR MISSION As educational innovators, we ensure optimal growth of all learners by collaborating with our school districts and community to initiate, design, and deliver exemplary leadership, teaching and learning. OUR GOALS

• STUDENT All students will achieve their maximum learning potential in order to develop their productivity, responsibility and independence as citizens.

• SERVICE We will successfully anticipate and fulfill the educational and support service needs of our clients.

• INSTRUCTION/LEADERSHIP We will increase capacity in instructional leadership by developing effective methods for creating, managing and sustaining systematic change.

Page 47


BUDGET 2015-2016



OUR BELIEFS Our Core Values and Convictions

• All people have a right to a high quality public education.

• All people can learn and the limits of individual learning are unknown.

• All life has dignity and is interdependent.

• All people have the fundamental right to be different.

• All work has dignity.

• All people are responsible to and for each other.

• We believe in the principles of democracy embodied in the Constitution and the Bill of Rights.

• Society has an obligation to provide for the welfare of children.

• Each individual possesses absolute intrinsic worth.

• Risk-taking increases the potential for growth and excellence.

• Communication is essential to mutual understanding.

Page 48


BUDGET 2015-2016



OUR OBJECTIVES

• Student Performance

All students in BCIU special education programs and members of educational subgroups throughout Bucks County school districts will demonstrate progress through varied assessment strategies and realize Adequate Yearly Progress toward the goals of No Child Left Behind (NCLB).

• Technology We will build, support, adapt and adopt technological systems that enhance the operation of the organization.

• Partnerships/Collaboratives We will increase partnerships and collaboratives.

• Professional Learning and Leadership All staff will experience high quality professional learning and leadership development opportunities.

• Professional Design and Practices We will develop, execute, and endorse research-based professional designs and practices.

OUR STRATEGIES

• Teaching and Learning We will increase the use of evidence-based practices that will provide maximum leverage for growth in student achievement.

• Digital Organization We will expand the use of technology to address organizational needs and enhance student learning.

• Program Effectiveness We will use systematic data collection and analysis to evaluate and improve the effectiveness and efficiency of services.

• Client Needs We will collaborate to marshal resources to meet changing opportunities and client needs.

• Staff Capacity We will build staff capacity to accomplish our goals and fulfill our mission.

Page 49

BUDGET POLICIES


BUDGET 2015-2016 POLICIES AND PRACTICES

The School Law of Pennsylvania, as enacted by the Commonwealth Legislature, requires that public school districts and Intermediate Units approve an annual budget on the modified accrual basis for the operation of the General and Special Revenue Funds prior to the start of the fiscal year. These approved budgets are required to be filed with the Pennsylvania Department of Education within thirty (30) days of their approval. Once approved by the Intermediate Unit's Board of Directors, these budgets become the approved spending plan of the Intermediate Unit for the coming year and the Board is prohibited from spending or obligating funds in excess of these amounts. In some situations, such as that normally experienced by the Intermediate Unit, budgets may be adopted or amended after the start of the fiscal year when there is a change in state or federal revenues (PA School Code, Sec. 609, Par. 3). The Board is authorized to transfer funds within the budget during the last nine months of the fiscal year (PA School Code, Sec. 687). BUDGET DEVELOPMENT – GENERAL FUND The budgeting cycle starts each June with administrative meetings to evaluate the prior year's budgeting process and to discuss goals and objectives for the coming year. The Programs and Services Division and the Administrative Programs of the General Fund of the Intermediate Unit have established goals and priorities for the 2015-2016 fiscal year which are directly related to the organization’s strategic plans (p. 46-48) and division accountabilities previously mentioned (p.22-25). Annually, the Programs and Services Division, in consultation with the Bucks County schools, identifies major goals or initiatives to be addressed in each school district. In addition, the Programs and Services Division provides ongoing support to school districts in ten (10) major categories:

1. Professional Education Services

2. Curriculum and Instruction Services

3. Instructional Materials and Research Services

4. Professional Library

5. Program Quality Review Services

6. Federal and State Programs and Grant Services

7. Advisory Services

8. Online Learning

9. Student and Parent Programs

10. Prevention Services

All budget requests originate at the department or operational control level and are submitted by each supervisor or administrator involved in, or responsible for, a particular subject or program. Administrators responsible for specific areas of the budget review each request. These expenditure requests are then forwarded to the Intermediate Unit’s financial office for development of the revenue portion of the budget. It is the responsibility of the financial office to prepare a balanced budget in which the expenditures do not exceed the anticipated revenue. If necessary, the expenditure requests will be reduced. A draft budget is then prepared for review and approval.



The Programs & Services and Instructional Materials & Research Services budget requires approval of the member school districts of the Intermediate Unit. The Executive Director, Deputy Executive Director, Director of Special Education Services, Director of Business Services, other administrators and supervisors make public presentations, as requested by the Boards of the member school districts, to explain the programs and services included in this budget. Each Board is then required to take official action by voting for or against adoption of this budget at a public meeting. The review and approval by local Boards are required by Pennsylvania State Law to be completed by May 1 (PA School Code, Sec. 918-A). The results of the combined votes by the individual members, as well as each Board in total, are tabulated and counted based on a weighting of each district's student population and comparative wealth (see page 42 for information on 2015-2016’s member districts voting). If a majority of votes are positive, the budget is considered approved by the local boards and is sent to the Intermediate Unit Board for its consideration and approval. If a majority of votes are not positive, the budget is revised and resubmitted to the member school districts for their renewed consideration in the same manner as previously outlined. The Pennsylvania Department of Education has not approved extension of the May 1 submission date. The General Administrative budget is developed, discussed and reviewed using the same schedule and calendar of events (see page 56) as the Programs & Services and Instructional Materials & Research Services budget. However, this budget only requires the Intermediate Unit Board's approval and is not submitted to the local districts for their consideration. Nonpublic and Federal program budgets are developed each year in accordance to specific written directives and budgetary guidelines developed by each Federal program and the Pennsylvania Department of Education control agencies. Each budget is developed to provide the services specified as appropriately supported by these funds and no budget is submitted in excess of the approved, or anticipated, allocation for the Intermediate Unit from these agencies. As in the case of most Federal programs, these programs may operate over periods of time which differ from the July 1/June 30 fiscal period of the General Operating and Special Revenue budgets of the Intermediate Unit. However, most (in excess of 90%) of the federal budgets are approved and operate during the same July 1/June 30 period as these other budgets. Funds in these budgets that are uncommitted as of June 30 but have an approval period that extends beyond that date, are carried over to the next year and recognized as carryover programs in that year. The Board of School Directors of the Intermediate Unit reviews all proposed General Fund budgets during the public meeting in June. Revisions are made in response to appropriate concerns. Final passage of all budgets occurs during June and July. These spending plans are closely monitored in the Intermediate Unit's financial office after implementation and during their entire period of operation. BUDGET DEVELOPMENT – SPECIAL REVENUE FUND The Pennsylvania Department of Education (PDE) has mandated the Intermediate Unit to comply with Section 2509.1 of the Public School Code of 1949, which requires that the Intermediate Unit prepare a budget for the cost of operating and administering classes or schools for exceptional and institutionalized children and for transportation of pupils to and from classes and schools for exceptional children, whether or not conducted by the Intermediate Unit. The Early Intervention Services System Act (Act 212 of 1990) mandated specialized instruction services and activities modified for preschool children, including but not limited to: transportation, speech/language services, occupational therapy, physical therapy, hearing support, vision support, audiology services, social work and case management services, psychological services, orientation and mobility training, and parent counseling and training. All services are provided under the aegis of an Individualized Education Program (IEP), based on the result of a Multi-Disciplinary Evaluation (MDE), in accordance with Act 212 of 1990 and the Individuals with Disabilities Education Improvement Act-Part B (IDEIA-B) and applicable state and federal regulations.



The budgeting cycle starts each October with administrative meetings to discuss goals, objectives and projected enrollment for the coming year as well as to review prior year actual costs. Additional administrative meetings are held with the Special Education Coordinators of the thirteen (13) Bucks County school districts to receive their input on the goals, objectives, projected enrollment, and requests for special needs programs for the coming year. Primary goals for each Special Revenue Fund instructional program are found on the narrative pages in the Special Revenue section (pages 205 through 257). All budget requests originate at the department or operational control level are submitted by each supervisor or administrator involved in, or responsible for, a particular subject or program. Administrators responsible for specific areas of the budget review each request. A draft budget is developed, based on projected service levels and number of students to be served. The Board of School Directors of the Intermediate Unit reviews all proposed Special Revenue Fund budgets during the public meeting in June. Final passage of all budgets occurs during June and July. These spending plans are closely monitored in the Intermediate Unit’s financial office after implementation and during their entire period of operation.

BUDGET DEVELOPMENT – CAPITAL PROJECTS FUND The Capital Projects Fund Budget is developed at the same time as the General Administrative Budget. The various program directors review the facility, technological and equipment needs of their programs and then meet with the Director of Business Services to discuss solutions and priorities of projects. These needs are prioritized from an Intermediate Unit-wide perspective and projected costs are developed to see which of these projects are of such a large or unusual nature as to require funding from capital funds. The Board of School Directors of the Intermediate Unit reviews the Capital Project Fund budget during the public meeting in June. Final passage of all budgets occurs during June and July. The Intermediate Unit prepares a budget for all Governmental Funds except the Debt Service Fund on the modified accrual basis of accounting according to Generally Accepted Accounting Principles. The Intermediate Unit does not prepare budgets for any other fund type. BUDGET MANAGEMENT The budgets in the General and Special Revenue Funds are controlled by responsible program supervisors and administrators within each program and are reviewed monthly to assure the funding plans are being properly implemented. The Capital Projects Fund is controlled and reviewed by the Director of Business Services. Budget deficits by individual accounts are controlled by transferring funds from accounts with available balances. Budget supervisors are responsible for notifying the Intermediate Unit's financial office of funds to be transferred for those accounts that they directly control, that are non-salary and non-benefit accounts. The salary and benefit accounts are controlled by the Business and Human Resources/Personnel Offices and any necessary budget transfers are made in conjunction with the program’s Deputy Executive Director and Director of Special Education Services. Budget revisions for those transfers which require program revisions are usually submitted toward the end of the fiscal year when forecasted expenses are more certain. Unused appropriations lapse at the end of each fiscal year; however, the Intermediate Unit increases the subsequent year's appropriation by an amount equal to outstanding encumbrances and reserves a portion of the fund balance in a like amount.



ENVIRONMENT Intermediate Units were created by the Pennsylvania General Assembly in 1971 to provide local school districts with highly specialized services. The Act identified, but did not limit, seven (7) areas of specialized services that were to be provided by Intermediate Units. These seven identified services include curriculum development and instructional improvement services, educational planning services, instructional materials and research services, continuing professional education services, pupil personnel services, state and federal liaison services, and management services. These programs are financed through various local, state and federal sources. The Intermediate Unit does not have any authority to levy, raise or receive tax revenues. Bucks County Intermediate Unit #22 serves children in the thirteen (13) school districts of Bucks County, three (3) Career & Technical Centers, three (3) Charter schools and nonpublic schools. Between 2000 and 2010 county population grew by only 27,614 persons, or 4.6 percent. The county’s 2010 population of 625,429 makes it the 4th largest county in Pennsylvania. Of that total population, 123,713 were between the ages of five and nineteen. The Delaware Valley Regional Planning Commission projects population growth for the year 2020 to be 694,893 an increase of 69,644 people or 11% over 2010. Student enrollments in Bucks County public schools have trended downward from 93,307 in 2005 to 89,985 in 2011. Projections by the Pennsylvania Department of Education indicate that this trend will continue with a further enrollment decline of approximately 7 percent by 2019. The projected enrollment decline reflects the slowing of the county’s population growth and aging population. In addition to the population growth, the Intermediate Unit has received an increase in requests for various services for preschool children in Bucks County and for requests from Bucks County school districts for services to students with special needs. Special Education past student enrollment and 2015-2016 projections by school district are:

SPECIAL EDUCATION STUDENT ENROLLMENT AND PROJECTION DATA(Excludes Gifted, Early Intervention and Charter School Students)

ACTUAL ACTUAL PROJECTED * INCREASE/School District 2013-2014 2014-2015 2015-2016 DECREASE PERCENT

Bensalem 1,307 1,323 1,323 0 0.00%Bristol Borough 245 246 246 0 0.00%Bristol Township 1,238 1,255 1,255 0 0.00%Centennial 1,026 1,032 1,032 0 0.00%Central Bucks 2,429 2,324 2,324 0 0.00%Council Rock 1,718 1,668 1,668 0 0.00%Morrisville 189 193 193 0 0.00%Neshaminy 1,752 1,746 1,746 0 0.00%New Hope 234 221 221 0 0.00%Palisades 252 248 248 0 0.00%Pennridge 1,121 1,125 1,125 0 0.00%Pennsbury 1,991 1,946 1,946 0 0.00%Quakertown 812 821 821 0 0.00%

14,314 14,148 14,148 0 0.00%

*The enrollment for 2015-2016 is assumed to be the same as in 2014-2015.

BUCKS COUNTY

INTERMEDIATE UNIT #22 BUDGET 2015-2016

BUDGET CALENDARS The following calendar was developed as a tool for the Intermediate Unit Board of Directors, administration and member school districts for the purpose of developing the 2015-2016 Budget allowing for the necessary interaction while adhering to specified timelines. The budget calendar is split into two sections: the General Operating Budget Phase and the Special Revenue Fund Phase. It should be noted that there are many other separate grants or subsidies that get folded into one of these two funds once allocation information is known. These other categorical-type programs are developed throughout the year as allocations become firm and are not included in the following budget schedules. General Operating Budget Calendar 9/03/14 Goals, objectives, and budgeting concerns are discussed, and a general direction is set with the development of

spending parameters. 9/10/14 A budget in-service with the Executive Director, the Deputy Executive Director for Education Services, the Director

of Business Services, and appropriate staff is held at which the schedule, roles and responsibilities are discussed. 10/10/14 General Operating budget administrators submit operating account requests to the Business Office and all staffing

requests are submitted to the Human Resources/Personnel Office. 10/31/14 Preliminary budgets are assembled and reviewed by the Executive Director, the Deputy Executive Director for

Education Services, and the Director of Business Services. 11/21/14 Form committee of Superintendents of Intermediate Unit’s member school districts. 11/21/14 Preliminary budgets are modified, as necessary, and submitted to the Executive Director for final review. 12/18/14 The Programs & Services and Instructional Materials & Research Services budgets are reviewed by a committee

comprised of Superintendents of the Intermediate Unit's member school districts. 12/18/14 The Programs & Services and Instructional Materials & Research Services budgets are distributed to all

superintendents of the member school districts of the Intermediate Unit for their review and consideration. 1/20/15 The Programs & Services and Instructional Materials & Research Services budgets are reviewed by the Intermediate

Unit Board’s Finance Committee. 1/20/15 Unit Board of School Directors for its review and consideration. 1/20/15 The Intermediate Unit Board of School Directors preliminarily approves the Programs & Services and Instructional

Materials & Research Services budgets. 1/20/15 The Programs & Services and Instructional Materials & Research Services budgets are made available to the general

public, local school boards in the Intermediate Unit, and staff as necessary or requested. 1/21/15 through 2/27/15 The Executive Director, the Deputy Executive Director for Education Services, the Director of Business Services and

other appropriate staff present the Programs & Services and Instructional Materials & Research Services budgets, as requested, to member school boards of the Intermediate Unit. The member school boards review and take official action during public meetings on these budgets. To obtain official approval, these budgets must be approved by a majority of the local school boards. If the majority approves the budgets, all districts are required by law to contribute their support as requested in the Revenue Section of the budget. If the budgets fail to obtain the approval of a majority of the boards, they are returned, revised, and resubmitted for district approval until that approval is obtained.

4/21/15 The Intermediate Unit Board of School Directors reviews and adopts the Programs & Services and Instructional

Materials & Research Services budgets. 4/30/15 The approved budgets are submitted to the Pennsylvania Department of Education. 6/30/15 The revised 2015-2016 Programs & Services and Instructional Materials & Research Services budgets are submitted

to Intermediate Unit budget administrators for the year’s operation.


BUDGET 2015-2016 BUDGET CALENDARS

The following Special Revenue Fund Budget calendar was developed by the Intermediate Unit staff to meet the requirements and criteria established by the Pennsylvania Department of Education regarding budget submission. Special Revenue Fund Budget Calendar 9/03/14 Special Education and Business Office administrators discuss goals, objectives and budgeting concerns and a general direction is set with the development of spending parameters.

10/10/14 A draft budget, based on projected service levels and number of students to be served, is developed with interaction and information from appropriate Special Revenue Program administrators, Business and Human Resources/Personnel Office staff.

11/01/14 A portfolio of Special Education Programs for the 2015-2016 school year is developed for review with member school district Special Education Coordinators.

through The draft budget is modified as additional service level information is received from districts and Intermediate Unit personnel.

5/19/15 The Intermediate Unit Board approves requests for services received from member

school districts and the Pennsylvania Department of Education as these requests are received.

6/16/15 The Intermediate Unit Board reviews and adopts the Special Revenue Fund Budget. 6/30/15 The approved budget is submitted to the Pennsylvania Department of Education. 6/30/15 Copies of the approved budget are submitted to Intermediate Unit budget administrators

for 2015-2016 operations.


BUDGET 2015-2016 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Intermediate Unit prepares its financial statements and budgets according to Generally Accepted Accounting Principles (GAAP). In accordance with these principles all governmental fund type budgets are prepared on the modified accrual basis of accounting. In accordance with Governmental Accounting Standards Board Statement No. 14, the combined financial statements of the Intermediate Unit include all funds, functions and activities to which the elected Board of Directors has oversight responsibility. The criteria for such oversight responsibility are financial interdependency, selection of governing authority, designation of management, and ability to influence significantly operations and accountability for fiscal matters. There were no additional entities required to be included in the reporting entity under the criteria in the current fiscal year. Furthermore, the Intermediate Unit is not included as a component unit in any other reporting entity on the basis of such criteria. The budget is prepared in accordance with the procedures prescribed for Intermediate Units by the Commonwealth of Pennsylvania, Department of Education, which conform to Generally Accepted Accounting Principles (GAAP) for governmental entities. The following is a summary of the significant policies: A. FUND ACCOUNTING: The accounting system of the Intermediate Unit is organized on the basis of funds. Each fund is considered a separate accounting entity, with a set of self-balancing accounts that comprise its assets, liabilities, and fund balance/retained earnings, revenues and expenditures/expenses as appropriate. Intermediate Unit resources are allocated to and accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped as follows: GOVERNMENTAL FUNDS: The General Fund is composed of several budgets relating to various specific funding sources.

The following is a listing of budgets that are included in the General Fund as required by the Manual of Accounting and Financial Reporting for Pennsylvania Public Schools (May 2001, Updated 2005):

1) Programs and Services Program 2) General Administration Program 3) Instructional Materials and Research Services 4) Act 89 Nonpublic Auxiliary Services 5) Title I Nonpublic Services 6) Bucks County Drug & Alcohol Commission (BCDAC) 7) Today, Inc. Program 8) All Federal Programs

The Intermediate Unit maintains four (4) Special Revenue funds and budgets. The following is a

summary of these budgets: 1) Base and Core Special Education Program 2) Institutionalized Children Program 3) Early Intervention Program 4) Transportation Program



CAPITAL PROJECTS FUND accounts for the accumulation of financial assets and the

expenditures of these resources for fixed assets and capital improvements and renovations in the Intermediate Unit programs and facilities.

PROPRIETARY FUNDS: Internal Service Fund accounts for all revenues and expenses pertaining to printing, self-

insurance and other operations. The Internal Service Fund is utilized to account for operations that are financed and operated in a manner similar to private business enterprises where the stated intent is that the cost (i.e., expenses, including depreciation and indirect costs) of providing goods or services to the students on a continuing basis are financed or recovered primarily through user charges. Appropriation budgets are not prepared for this type fund and no budgets for any Enterprise Funds are included in this document.

B. BASIS OF ACCOUNTING: Basis of accounting refers to the timing of recognition of revenues and expenditures or expenses in the accounts and in the financial statements, regardless of the measurement focus applied. The modified accrual basis of accounting is used for all Governmental Funds. Expenditures under the modified accrual basis of accounting, other than interest on long-term debt, which is recorded on its due date, are generally recognized when they become susceptible to accrual. Revenues are recorded when they become measurable and available to finance the Intermediate Unit's operations of the current fiscal period. Available means collectible within sixty (60) days after fiscal year-end. All proprietary funds are accounted for using the accrual basis of accounting. C. REVENUE FROM LOCAL SOURCES: Local Source is the amount of money produced within the boundaries of the LEA (Local Education Agency) and available to the LEA for its use. D. REVENUE FROM STATE SOURCES: State subsidies due to the Intermediate Unit are current fiscal year entitlements and are recognized as revenue in the current fiscal year. E. REVENUE FROM FEDERAL SOURCES: Federal program funds applicable to expenditures for the same program in the current fiscal year but expected to be received in the next fiscal year are accrued as current revenue at the end of the current fiscal year along with the recognition of the federal funds receivable. F. INVENTORIES: Supplies are recorded as expenditures of the General Fund when consumed. A perpetual inventory is maintained under the first-in, first-out method. G. DEPRECIATION: Depreciation is not provided for general fixed assets. Depreciation of all exhaustible fixed assets used by proprietary funds is charged as an expense against their operations. Accumulated depreciation is reported on the proprietary fund balance sheet. Depreciation has been provided for on the straight-line basis over an estimated useful life of ten years. H. OPERATING TRANSFERS: Advances between funds, which are not expected to be repaid, are accounted for as transfers. In those cases when repayment is expected, the advances are accounted for through the various due from and due to accounts.



I. ENCUMBRANCES: Encumbrance accounting, where purchase orders, contracts and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the General Fund and Special Revenue Fund. Encumbrances outstanding at year-end are reported as reservations of governmental fund balances since they do not constitute expenditures or liabilities. J. FUND BALANCE: The Intermediate Unit classifies fund balances as follows: Reserved - Denotes that portion of the fund balance, which is not available for expenditure appropriation or is legally segregated for a specific purpose. Reserved for Encumbrances represents commitments for expenditures through purchase

orders or contracts in which the goods or services have not been received at the close of the prior fiscal year.

Reserved for Inventory represents that portion of the fund balance already expended for

supplies that have not been consumed. Unreserved/Designated - Represents the segregation of a portion of a fund balance to indicate that assets equal to the amount of the reserve are tied up and therefore, are not available for appropriation. Unreserved/Undesignated - Represents the excess of the assets of a fund over its liabilities and reserves, which are available for expenditure appropriation. K. CASH MANAGEMENT AND INVESTMENTS: In an effort to control expenditures and maximize resources, the Intermediate Unit has established a cash management and investment program. This program has been developed to meet the educational needs of the students of the Intermediate Unit, while complying with appropriate federal, state and local legal requirements. The Intermediate Unit Board has approved policies for the establishment of bank accounts and the investment of funds. The following is a summary of these policies:

Accounts – The Board, by a majority vote of the Board, shall designate one or more banks or bank and trust companies as depositories for the safeguarding of Intermediate Unit funds. Each depository shall report monthly to the Treasurer or board on the status of funds, shall furnish proper security for deposits in the amount designated by the Board, and shall be advised not to cash checks payable to the Intermediate Unit but to deposit said checks in the Intermediate Unit accounts. Investments – It is the policy of the Intermediate Unit to invest cash balances in such a manner that will minimize risk to principal while maximizing return on investments in accordance with applicable Pennsylvania laws and the Intermediate Unit’s operational requirements. The primary objectives of investment activities, in priority order, shall be legality, safety, liquidity and yield. The Intermediate Unit has adopted a detailed written policy and has developed a written set of administrative guidelines concerning the investment of funds. The policy includes the following:



Legality – All investments shall be made in accordance with applicable laws of Pennsylvania. Safety – The Intermediate Unit shall limit investments to those authorized by Pennsylvania School Code Section 440.1, pre-qualify financial institutions with which the Intermediate Unit will do business, diversify the investment portfolio, require full collateralization, and participate in investment pools that have been organized in accordance with Pennsylvania law. Liquidity – The investment portfolio shall remain sufficiently liquid to meet all operating requirements and shall be structured with a bias toward cash flow needs. Yield – The investment portfolio shall be designed with the objective of attaining a market rate of return, taking into account the investment risk constraints and liquidity needs.

Responsibility and Reporting – The Intermediate Unit Executive Director and the Board Treasurer shall be responsible for the operation of the investment program, and the Board Treasurer shall provide a monthly report to the Board including the amount of funds invested, interest received to date, types and amounts of each investment and names of the institutions where investments are placed.

L. CAPITALIZATION OF ASSETS: The Intermediate Unit follows a Capitalization Policy for the determination of items to be capitalized. This policy was developed to comply with all regulations and guidelines established in the Manual of Accounting and Financial Reporting for Pennsylvania Public Schools, which are in accordance with GAAP guidelines and Governmental Accounting Standards Board (GASB) pronouncements. The guidelines used in the determination of an item to be capitalized include: 1. The item retains its original shape, appearance, and character with use. 2. The item does not lose its identity through fabrication or incorporation into a different, or more complex, unit or substance. 3. The item is non-expendable; that is, it is cheaper to repair than replace. 4. The item can be expected to last more than twelve months. The guidelines were further enhanced by including a minimum cost criteria of $5,000.00 for an item to be capitalized. All contracted construction costs for buildings were capitalized. All contracted construction for the replacement of or remodeling to existing building equipment or sites, which increase the life expectancy of the item, is also capitalized with the estimated original historical cost of that item being removed at that time.


BUDGET 2015-2016 DEBT SERVICE

The Bucks County Intermediate Unit purchased property and constructed an Administrative/Warehouse facility in Doylestown, Pennsylvania in 1988. The location of this facility was selected due to its central location and ease of access for all of the school districts serviced by the Intermediate Unit. The funds to purchase this property and construct this facility were obtained through the issuance of $3,290,000.00, twenty-year Revenue Bonds. The average interest rate paid by the Intermediate Unit on these Bonds was 6.73%. MIC Property and Casualty Insurance Corporation insured the entire issue, and the property and facility were pledged as collateral on this loan. As a result of MIC's coverage of this bond issue, it received an AAA rating from Standard and Poor's and an Aaa rating from Moody's Investors Service. Due to declining interest rates, the Intermediate Unit refinanced its outstanding debts of the 1988 Bond issue during the 1991-92 year and again during the 1997-98 year. The 1991-92 refinance resulted in a reduced average interest rate to 6% and a total net saving of $108,467 and the 1997-98 refinance resulted in a reduced average interest rate to 4.22% and a total net saving (without extending the life of the Bond issue) of $116,562. The final payment of principal and interest on this bond (Series of 1998) was in 2007-2008 and, therefore, is not included in the illustration below. On January 16, 2001 the Bucks County Intermediate Unit #22’s Board of Directors approved the motion to accept a Bond Bid recommended by Mellon Financial Markets, Inc. for $1,865,000, with an average interest rate of 3.93%. The funds received by the issuance of these bonds were used to pay for the construction of an addition to the Intermediate Unit’s building located in Doylestown, PA. The bond issues were insured by AMBAC Assurance Corporation and had received an A+ rating from Standard and Poor’s Rating Group. The Bonds were direct obligations of the Bucks County Intermediate Unit #22, payable solely from its Gross Revenues. Annual debt service payments were made from current revenues and subsidies and none of its member districts or the Commonwealth of Pennsylvania has any obligation for any portion of this debt. As of May 1, 2012, the Bucks County Intermediate Unit does not have any debt obligation.

Estimated Estimated Share ofNet Debt Percentage Direct and

Direct Debt of Intermediate Unit and Related Entities Outstanding Applicable Overlapping DebtBucks County Intermediate Unit -$ -$

Overlapping Debt:County of Bucks (1) (2) 346,137,303 100% 346,137,303 School Districts:

Bensalem 46,940,408 100% 46,940,408 Bristol Borough 27,520,514 100% 27,520,514 Bristol Township 1,302,357 100% 1,302,357 Centennial 130,529,882 100% 130,529,882 Central Bucks 168,901,862 100% 168,901,862 Council Rock 158,877,446 100% 158,877,446 Morrisville Borough 5,913,119 100% 5,913,119 Neshaminy 90,754,451 100% 90,754,451 New Hope/Solebury 24,834,968 100% 24,834,968 Palisades 22,674,330 100% 22,674,330 Pennridge 118,509,933 100% 118,509,933 Pennsbury 142,032,740 100% 142,032,740 Quakertown 109,599,000 100% 109,599,000

Total School Districts 1,048,391,010 1,048,391,010 Municipalities (1)

Bedminster Township 3,300,804 100% 3,300,804 Bensalem Township 43,070,000 100% 43,070,000 Bristol Borough 8,528,742 100% 8,528,742 Bristol Township 33,430,360 100% 33,430,360 Buckingham Township 17,520,746 100% 17,520,746 Doylestown Borough 1,477,422 100% 1,477,422 Doylestown Township 2,028,537 100% 2,028,537 East Rockhill Township 2,164,557 100% 2,164,557 Lower Makefield Township 37,308,876 100% 37,308,876 Lower Southampton Township 10,910,000 100% 10,910,000 Middletown Township 24,032,652 100% 24,032,652 Milford Township 3,967,153 100% 3,967,153 Morrisville 7,675,950 100% 7,675,950 New Britain Township 1,063,376 100% 1,063,376 New Hope Borough 2,782,000 100% 2,782,000 Newtown Township 9,954,724 100% 9,954,724 Northampton Township 18,385,211 100% 18,385,211 Penndel 330,386 100% 330,386 Perkasie 5,777,117 100% 5,777,117 Plumstead Township 19,532,542 100% 19,532,542 Quakertown 8,105,759 100% 8,105,759 Richland Township 4,525,000 100% 4,525,000 Riegelsville 1,030,477 100% 1,030,477 Solebury Township 29,426,952 100% 29,426,952 Springfield 4,605,689 100% 4,605,689 Telford 515,819 100% 515,819 Tinicum Township 7,332,000 100% 7,332,000 Upper Makefield Township 16,396,472 100% 16,396,472 Upper Southampton Township 3,814,650 100% 3,814,650 Warrington Township 27,461,277 100% 27,461,277 Warwick Township 6,859,408 100% 6,859,408 West Rockhill Township 3,751,762 100% 3,751,762

Total Municipalities 367,066,420 367,066,420 Total Overlapping Debt 1,761,594,733 1,761,594,733 TOTAL DIRECT AND OVERLAPPING DEBT 1,761,594,733$

(1) County of Bucks and Municipalities' debt as of December 31, 2013(2) Includes only general obligation debt.(3)

Source: County of Bucks CAFR dated December 31, 2013

Note: Overlapping rates are those of county, school and municipal covernments that apply to property owners within the County of Bucks.


BUDGET 2015-2016DIRECT AND OVERLAPPING DEBT

The percentage of overlapping debt applicable is estimated using taxable assessed property values. Applicable percentages were estimated by determining the portion of the county's assessed value that is within the school district's boundaries and dividing it by the county's total taxable assessed value.


BUDGET 2015-2016 DEBT LIMIT AND REMAINING BORROWING CAPACITY

The statutory borrowing limit of the Intermediate Unit under the Local Government Unit Debt Act of the Commonwealth of Pennsylvania as enacted July 12, 1972, reenacted and amended April 28, 1978 in Act 52, and most recently amended May 5, 1998 in Act 50, is computed as a percentage of the Intermediate Unit’s “Borrowing Base”. The “Borrowing Base” is calculated as the annual arithmetic average of total “Revenues” (as defined by the Act), for the three full fiscal years ended next preceding the date of incurring debt. The Intermediate Unit’s present borrowing base and borrowing capacity is as follows:

Borrowing Base Revenue (1):

2011-12 121,963,136$ 2012-13 116,839,376 2013-14 120,568,433

Total Revenues (Past Three Years) 359,370,945$

Annual Arithmetic Average (Borrowing Base) 119,790,315$ Under the Act as previously enacted (i) new non-electoral debt would not be allowed to be incurred if the net amount of such new non-electoral debt plus all outstanding net non-electoral debt would cause total net non-electoral debt to exceed 250% of the Borrowing Base, and (ii) new lease rental debt or new non-electoral debt would not be allowed to be incurred if the net amount of such new debt plus all outstanding net non-electoral debt and net lease rental debt would cause the total net non-electoral plus net lease rental debt to exceed 350% of the Borrowing Base. Act 50 amended these limits for all public school districts (including Intermediate Units) of the Commonwealth of Pennsylvania, except for the Philadelphia School District. The new status lowers the debt limitation to 225% of the district’s borrowing base including all non-electoral and lease rental debt without obtaining the approval of the electorate. The application of the aforesaid percentages to the Intermediate Unit’s Borrowing Base produces the following products:

Net Non-electoral Debt Limit:

Average Borrowing Base Revenue 119,790,315$ Debt Limit Percent of Borrowing Base 225%

Debit Limit 269,528,209$ Total Amount of Debt Applicable to Debt Limit (2) -

Legal Debt Margin 269,528,209$

Notes: (1) Borrowing base revenues represent total revenues less nonrecurring Governmental Fund Type revenues excluding component units. (2) Debt includes revenue bonds of the Bucks County Intermediate Unit #22 – as of May 1, 2012 there

are no outstanding debt obligations.

FINANCIAL

CAPITALGENERAL SPECIAL PROJECTS 2015-16 2014-15 2013-14

CATEGORY FUND REVENUE FUND BUDGET BUDGET ACTUAL

RevenuesLocal 5,792,652$ 56,241,434$ -$ 62,034,086$ $62,221,256 $59,161,999State 5,420,579 36,769,118 - 42,189,697 41,956,845 40,639,605Federal 23,318,268 1,001,000 - 24,319,268 23,420,311 20,763,645

Total Revenues 34,531,499 94,011,552 - 128,543,051 127,598,412 120,565,249

ExpendituresInstructional 9,851,560 62,122,679 75,000 72,049,239 71,974,272 66,191,501 Support Services 28,885,648 27,029,330 320,000 56,234,978 55,025,176 54,406,561 Non Support Services* - - - - - 20,246 Debt Service - - - - - - Capital Outlay 28,800 - 532,569 561,369 606,369 126,412

Total Expenditures 38,766,008 89,152,009 927,569 128,845,586 127,605,817 120,744,720

Excess of Revenues Over (Under) Expenditures (4,234,509) 4,859,543 (927,569) (302,535) (7,405) (179,471)

Other Financing Sources (Uses)General Fund Transfers In 379,202 - 333,633 712,835 701,294 - Special Revenue Fund Transfers In (Out) 4,303,475 (4,859,543) 556,068 - - - Fund Transfers In 367,118 - - 367,118 60,190 5,211,836 Fund Transfers Out (822,835) - - (822,835) (820,517) (4,946,054) Budget Reserve (20,000) - - (20,000) (20,000) -

Total Other Financing Sources (Uses) 4,206,960 (4,859,543) 889,701 237,118 (79,033) 265,782

Excess of Revenues and Other Sources Over (Under) Expenditures & Other Uses (27,549) - (37,868) (65,417) (86,438) 86,311

Beginning Fund Balance - July 1 8,999,625 - 3,072,556 10,569,869 12,187,001

Ending Fund Balance - June 30 8,972,076$ -$ 3,034,688$ 12,006,764$ 10,483,431$ 12,273,312$

COMPARATIVE


BUDGET 2015-2016ESTIMATED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

ALL GOVERNMENTAL FUNDS

GENERAL FUND


BUDGET 2015-2016 GENERAL FUND

THE GENERAL FUND

The Programs and Services Division and the Administrative Programs of the General Fund of the Intermediate Unit have established goals and priorities for the 2015-2016 fiscal year which are directly related to the organization’s strategic plans (p. 46-48) and division accountabilities previously mentioned (p.22-25). The Executive Director, Deputy Executive Director, and Director of Business Services have collaborated with staff to develop the following budget priorities:

Priority Budget Page Amount Quality Instruction Programs & Services 100-101 $ 692,832 Technology Programs & Services 108-109 $ 399,365 General Administration 108-109 $ 3,152,534 Client Needs Programs and Services 102-103 $ 85,445 General Administration 102-103 $ 954,006 TOTAL: $ 5,284,182

These priorities have been developed to meet the objective of delivering high quality, cost-effective programs and services which will enable learners, school districts, and clients to be successful in achieving agreed-upon initiatives. In order to achieve this objective, we have had to develop plans to increase revenue, increase staffing in our technology department, and expand our employees’ knowledge in areas of their responsibility. The Programs and Services Division continues to meet districts needs by targeting key areas that become division priorities. Annually, the Programs and Services Division, in consultation with the Bucks County schools, identifies major goals or initiatives to be addressed. Professional learning priorities for 2015-2016 include:

• Pennsylvania Core Standards o English Language Arts o Mathematics

• Designing Curriculum and Instruction

o Understanding by Design o Formative Assessment o The Learning Brain Series o Reading Apprenticeship and Adolescent Literacy o PVAAS Student Growth Data Analysis and Application

• Keystone Exams and Project Based Assessments

o Algebra I o Biology o Literature

• Inclusive Practices

o Co-Teaching o Universal Design for Learning



• Act 126 Child Abuse Recognition and Reporting Training

• PIMS Student and Employee Data Collection

• Instructional Technology

o Traditional and Web-based Videoconferencing o Video-on-Demand o Electronic Whiteboards o Web 2.0 Tools o Office Applications o Online Learning Environments o Internet Safety

• Leadership and Supervision

o Leadership Seminar Series (Bucks County School Administrators Association) o Teacher, Specialist and Principal Effectiveness o Pennsylvania Institute for Instructional Coaching o Act 45 Professional Education for Superintendents, Assistant Superintendents, Principals and

Assistant Principals, and Career and Technical Center Directors o LaSalle University Certification Programs

Concentration Program in Autism Spectrum Disorder Concentration Program in Classroom Management, Student Resilience and

Independence o Delaware Valley University Programs

Master’s Degree in Special Education Supervisor of Special Education Certification

• School Culture and Climate

o Barriers to Learning and At-Risk Youth o School Community Partnerships o Positive School Climate o Response to Crisis

Included in the following pages is a presentation of the General Fund structure, a detailed description of the budgeted revenue and expenditures appropriations, along with an explanation of the programs and services being provided for the 2015-2016 budgeted year.



THE GENERAL FUND

The general fund of a government unit serves as the primary reporting vehicle for current government operations. The general fund, by definition, accounts for all current financial resources not required by law or administrative action to be accounted for in another fund. Accordingly, the general fund conceivably could be used to account for all government activities and normally should be used to account for all general government functions. “By its nature and as required by the Governmental Accounting Standards Board’s (GASB) Codification of Governmental Accounting and Financial Reporting Standards, Section 1300.106, “Governments shall report only one general fund. Although some governments are required to segregate certain general fund activities for budgetary reporting and other purposes, normally these activities can be incorporated into the general fund’s subaccounts for accounting and financial reporting purposes.” (Governmental Accounting, Auditing, & Financial Reporting, GFOA Page 35). The General Fund of the Intermediate Unit is required to be segregated into certain activities for “budgetary reporting and other purposes”. Activities within the General Fund are segregated into three broad activities or categories. These categories have been developed to provide general guidance and segregation in the source of funding and program purpose. These three categories are General Operating, Act 89-Nonpublic and Others, and Federal Programs. Each broad category is further separated into specific programs and services, and funding sources supported with funds budgeted in each category. Information on the General Fund Budget indicating the total in each broad category, as well as detailed information on each program and service supported within each category, is included on the following pages. The total amount of the 2015-2016 General Fund Budget, by category and the change from the prior year are as follows:

2013-14 2014-15 2015-16 % OF INCREASE/DECREASECATEGORY ACTUAL BUDGET BUDGET TOTAL BUDGET %

General Operating 7,722,654$ 8,619,211$ 9,272,299$ 23.45% 653,088$ 7.58%Nonpublic and Others 6,652,039 7,016,823 6,716,430 16.99% (300,393) (4.28%)Federal Programs 19,944,917 23,143,729 23,551,035 59.56% 407,306 1.76%

TOTAL GENERAL FUND 34,319,610$ 38,779,763$ 39,539,764$ 100.00% 760,001$ 1.96%

$- $2,000,000 $4,000,000 $6,000,000 $8,000,000

$10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 $22,000,000 $24,000,000

General Operating Nonpublic and Others Federal Programs

2013-14 ACTUAL 2014-15 BUDGET 2015-16 BUDGET



SUMMARY OF REVENUE AND EXPENDITURES

GENERAL NONPUBLIC FEDERALOPERATING & OTHERS PROGRAMS

REVENUE6000 Local Sources 3,599,327$ 2,163,646$ 29,679$ 7000 State Sources 595,628 4,621,863 203,088 8000 Federal Sources - - 23,318,268 9000 Other Sources 5,077,344 - -

TOTAL REVENUE 9,272,299$ 6,785,509$ 23,551,035$

EXPENDITURES - BY FUNCTION1000 INSTRUCTIONAL PROGRAMS1100 Regular Programs -$ 206,454$ 156,627$ 1200 Special Programs - - 5,508,617 1400 Additional Other Programs - - - 1500 Nonpublic Programs - 3,979,862 - 1600 Adult Education Programs - - - 1800 Pre-Kindergarten Programs - - - TOTAL INSTRUCTIONAL PROGRAMS - 4,186,316 5,665,244

2000 SUPPORT SERVICES2100 Pupil Services - 312,153 378,871 2200 Instructional Staff Services 1,214,420 51,992 1,898,045 2300 Administration Services 1,039,451 148,034 754,003 2400 Health Services - - - 2500 Business Services 1,918,087 - - 2600 Plant Operation & Maintenance 1,089,642 699,119 - 2700 Transportation - - 2,000 2800 Central Support Services 3,551,899 1,239,847 17,117 2900 Other Support Services - - 14,570,968 TOTAL SUPPORT SERVICES 8,813,499 2,451,145 17,621,004

3000 COMMUNITY SERVCIES3300 Community Services - - - TOTAL COMMUNITY SERVICES - - -

4000 FACILITIES SERVICES4600 Building Improvement Services 28,800 - - TOTAL FACILITIES SERVICES 28,800 - -

5000 OTHER FINANCING USES5200 Fund Transfers 410,000 - - 5400 Intrafund Transfers - 148,048 264,787 5900 Budget Reserve 20,000 - - TOTAL OTHER FINANCING USES 430,000 148,048 264,787

TOTAL EXPENDITURES BY FUNCTION 9,272,299$ 6,785,509 23,551,035$

EXPENDITURES - BY OBJECT100 Salaries 3,662,461 1,036,790 1,575,058 200 Benefits 2,108,889 541,330 895,253 300 Professional Services 796,931 74,277 6,013,671 400 Property Services 578,147 612,798 500 500 Other Services 589,921 3,393,200 69,900 600 Supplies 978,486 977,816 160,048 700 Property 83,259 - - 800 Other Objects 44,205 1,250 14,571,818 900 Other Financing Uses 430,000 148,048 264,787

TOTAL EXPENDITURES BY OBJECT 9,272,299$ 6,785,509$ 23,551,035$


BUDGET 2015-2016GENERAL FUND


continued from prior page

2015-16 2014-15 2013-14BUDGET BUDGET ACTUAL

5,792,652$ 5,634,900$ 6,251,283$ 5,420,578 5,465,772 8,160,373

23,318,268 22,920,311 19,762,645 5,077,344 4,758,779 4,467,683

39,608,843$ 38,779,763$ 38,641,984$

363,081$ 486,239$ 445,098$ 5,508,617 5,535,940 2,724,153

- - - 3,979,862 3,988,128 4,054,196

- - - - - -

9,851,560 10,010,307 7,223,447

691,024 830,924 665,180 3,164,457 3,208,794 3,278,520 1,941,488 2,196,982 2,283,553

- - - 1,918,087 1,829,507 1,636,220 1,788,761 1,790,401 1,516,160

2,000 2,000 - 4,808,863 4,292,017 3,718,882

14,570,968 13,749,514 16,373,072 28,885,648 27,900,139 29,471,586

- - 20,247 - - 20,247

28,800 28,800 - 28,800 28,800 -

410,000 410,000 543,633 412,835 410,517 385,194

20,000 20,000 - 842,835 840,517 928,827

39,608,843$ 38,779,763$ 37,644,107$

6,274,309 6,615,255 6,231,890 3,545,472 3,387,113 2,843,001 6,884,879 6,972,405 4,692,217 1,191,445 917,733 813,007 4,053,021 4,028,899 3,793,746 2,116,350 2,102,784 1,814,521

83,259 117,800 173,606 14,617,273 13,797,257 16,353,292

842,835 840,517 928,827 39,608,843$ 38,779,763$ 37,644,107$



REVENUE AND EXPENDITURE ACCOUNT NARRATIVE

REVENUE Revenues are generally recognized when net current assets are increased without a corresponding increase in liabilities. The sources of funds resulting in this increase are the generally recognized method of reporting revenue. These sources are defined by the Pennsylvania Department of Education in the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems (Revised April, 1996) as revenue from Local sources, revenue from State sources, revenue from Federal sources and other Finance sources. Each source is further separated to reflect the specific type of revenue being received. Information on the revenue sources of the General Fund budget by basic classification is presented in this section. Information on the specific type of revenue for each general category is presented in the revenue section of this budget. Local Source “is the amount of money produced within the boundaries of the LEA (Local Education Agency) and available to the LEA for its use.” (PA Manual of Accounting, Part 3 Rev 5) State Source “is revenue from funds produced within the boundaries of and collected by the state and distributed to LEAs (Local Education Agencies) in amounts different proportionately from the amounts collected within such LEAs.” (PA Manual of Accounting, Part 3 Rev 5) Federal Source “is revenue from funds collected by the Federal Government and distributed to LEAs in amounts that differ in proportion from those which were collected within each LEA. In determining whether a revenue is a federal revenue, it is unimportant whether the funds are distributed directly to the LEA by the Federal Government or through some intervening agency such as the state.” (PA Manual of Accounting, Part 3 Rev 5) Other Source “is increases in current financial resources that is not classified as one of the previously defined sources.” (PA Manual of Accounting, Part 3 Rev 5) EXPENDITURES “Several levels of classification are used to present governmental fund expenditure data. The major classifications are by fund, function (or program), organizational unit, activity, character and object class. The function level provides information for a group of related activities. Standard function classifications include general government, public safety, highways and streets, sanitation, health and welfare, culture and recreation, and education. These functions vary in importance and nature, based on the government's activities. The object classification is a grouping of types of items purchased or services obtained.” (Governmental Accounting, Auditing, and Financial Reporting, GFOA Pg. 18) By Function: 1000 Instruction: Instruction includes all activities dealing with the interaction between teachers and students which can be directly attributed to a program of instruction. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) who assist in the instructional process. 1100 Regular Programs: Activities designed to provide grades K-12 students with learning experiences to prepare them

for activities as citizens, family members, and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps.

1200 Special Programs: Activities designed primarily for students having special needs. The Special Programs include

support classes for pre-kindergarten, kindergarten, elementary and secondary students who have been identified as exceptional.

1400 Other Programs: Activities that provide grades K-12 students with learning experiences not included elsewhere.

Included would be remedial and developmental programs in given subjects.




1500 Nonpublic School Programs: Activities for students attending a school established by an agency other than the State, a subdivision of the State, or the Federal government, which usually is supported primarily by other than public funds. The services consist of such activities as those involved in providing instructional services, attendance and social work services, health services, and transportation services for nonpublic school students. 1600 Adult Education Programs: Activities designed to develop knowledge and skills to meet immediate and long-range educational objectives of adults. Programs include activities to foster the development of fundamental tools of learning; to prepare for a postsecondary career; or for postsecondary education programs; to upgrade occupational competence, prepare for a new or different career; to develop skills and appreciation for special interests; or to enrich the aesthetic qualities of life.

2000 Support Services: Support Services are those services that provide administrative, technical (such as guidance and

health), and logistical support to facilitate and enhance instruction. Support Services exist as adjuncts for the fulfillment of the objectives of instruction, strategic services, and enterprise programs, rather than as entities within themselves. 2100 Pupil Personnel Services: Activities designed to assess and improve the well-being of students to supplement the

teaching process. 2200 Instructional Staff Services: Activities associated with assisting, supporting, advising and directing the instructional

staff about the content and process of providing learning experiences for students. 2300 Administration Services: Activities concerned with establishing and administering policy in connection with

operating the LEA. 2400 Health Services: Physical and mental health services which are not direct instruction. Included are activities that

provide students with appropriate medical, dental, and nursing services. 2500 Business Services: Activities concerned with paying, transporting, exchanging, and maintaining goods and services

for the LEA. Included are the fiscal and internal services necessary for operating the LEA. 2600 Plant Operation and Maintenance: The activities concerned with keeping the physical plant open, comfortable,

and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair. 2700 Transportation Services: Activities concerned with the conveyance of students to and from school, as provided by

State and Federal law. It includes transportation costs only for trips between home and school and from school to school. Transportation costs for educational field trips and student activities are charged to the functional area to which the costs are applicable.

2800 Central Support Services: Activities, other than general administration, which support each of the other

instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services.

2900 Other Support Services: All other support services not classified elsewhere in the 2000 series. 4000 Facilities Acquisition, Construction and Improvements Services: Those activities are capital expenditures (fixed assets) incurred to purchase land, buildings, service systems and built-in equipment. Expenditures include the initial purchase of land and buildings, construction remodeling and additions and improvements to buildings, initial installation, replacement or extension of service systems and other built-in equipment, as well as improvement to sites, and activities related to all of the above. 4600 Existing Building Improvement Services: It includes the capital expenditures incurred to renovate or improve

existing buildings, service systems and other built-in equipment. Capital expenditures include non-routine and extraordinary (or substantial) costs incurred to maintain or improve buildings, service systems and other built-in equipment.




5000 Other Financing Uses: Other financing uses represent the disbursement of governmental funds not classified in other functional areas that require budgetary and accounting control. These include debt service payments (principal and interest) and transfers of monies from one fund to another. 5100 Debt Service: Servicing of the debt of the LEA including payments on general long-term debt, authority obligations

and interest. 5200 Fund Transfers: Transactions which withdraw money from one fund and place it in another without recourse. 5400 Intrafund Transfers Out: Transfers made from one program or activity to another program or activity within the

same fund. This account is used for the LEA’s internal use throughout the year. All intrafund transactions will be eliminated as part of the year-end closing process.

5900 Budgetary Reserve: Budgetary Reserve is not an expenditure function or account. It is strictly a budgetary account.

In addition to the appropriations which are made to each of the functions, it is a sound management practice to provide for operating contingencies through a Budgetary Reserve. Experience indicates that there are certain variables over which control is impossible, regardless of the care with which the budget is prepared. These variables include unpredictable changes in the costs of goods and services, and the occurrences of events which are vaguely perceptible during the time of budget preparations, but which, nevertheless, may require expenditures by the LEA during the year for which the budget is being prepared. Rather than provide for such contingencies by over estimating the functional appropriations, it is preferable to limit the functional appropriations to amounts which are supportable by estimates based upon financial and other statistics as related to the more definite educational plans and programs for the budget year, and earmark a reserve for the less predictable requirements. The Budgetary Reserve should be reasonable in amount and in proper proportion to the known operating requirements of the LEA.

By Object: 100 Salaries: Gross salaries paid to employees of the LEA who are considered to be in positions of a permanent nature or

hired temporarily, including personnel substituting for those in permanent positions. This includes gross salary for personnel services rendered while on the payroll of the LEA.

200 Benefits: Amounts paid by the LEA on behalf of employees. These amounts are not included in gross salary, but are

in addition to that amount. Such payments are fringe benefit payments, and while not paid directly to employees, nevertheless, are part of the cost of personnel services.

300 Professional Services: Services which by their nature require persons or firms with specialized skills and knowledge.

Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers, consultants, teachers, accountants, etc.

400 Property Services: Services purchased to operate, repair, maintain, and rent property owned and/or used by the LEA.

These services are performed by persons other than LEA employees. 500 Other Services: Amounts paid for services not provided by LEA personnel but rendered by organizations or

personnel, other than Professional Services and Property Services. 600 Supplies: Amounts paid for material items of an expendable nature that are consumed, worn out, or have deteriorated

in use; or items that lose their identity through fabrication or incorporation into different or more complex units or substances.

700 Property: Expenditures for the acquisition of fixed assets, including expenditures for land or existing buildings and

improvements of grounds; initial equipment; additional equipment; and replacement of equipment. 800 Other Objects: Amounts paid for goods and services not otherwise classified in Objects 100 through 700. 900 Other Financing Uses: This series of codes is used to classify transactions which are not recorded as expenditures to

the LEA but require budgetary or accounting control.



REVENUE INTRODUCTION AND COMPARISON TO PRIOR YEAR

The revenues for all three categories of the General Fund are received from a variety of Local, State, and Federal sources. Each revenue amount provided by a member school district of the Intermediate Unit, or a State or Federal Agency, is dedicated to the delivery of a particular program and service or a series of programs and services. Other revenues such as Interfund Contracted Services, and Indirect Costs of the General Operating Budget are received by charges to each program, or activity accounted for in another fund. These revenues are used to provide the general overhead and facility support needed to operate each program. This overhead and facility support includes such support services as Accounts Payable/Receivable, Payroll, Custodial Maintenance, Security, Facility Rental and other general Business and HR/Personnel services.

2013-14 2014-15 2015-16 % OF INCREASE/DECREASESOURCE ACTUAL BUDGET BUDGET TOTAL BUDGET %

Local Sources 6,251,283$ 5,634,900$ 5,792,652$ 14.62% 157,752$ 2.80%State Sources 8,160,373 5,465,772 5,420,578 13.69% (45,194) (0.83%)Federal Sources 19,762,645 22,920,311 23,318,268 58.87% 397,957 1.74%Other Sources 4,467,683 4,758,779 5,077,344 12.82% 318,565 6.69%

TOTAL GENERAL FUND 38,641,984$ 38,779,762$ 39,608,843$ 100.00% 829,081$ 2.14%

$-

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

Local Sources State Sources Federal Sources Other Sources


INTERMEDIATE UNIT #22BUDGET 2015-2016GENERAL FUND

REVENUE BY SOURCE

GENERAL NONPUBLIC FEDERALOPERATING & OTHERS PROGRAMS TOTAL

LOCAL SOURCES

Interest Income 49,724$ 5,000$ -$ 54,724$

Inter-Governmental Purchased Services - 1,548,720 - 1,548,720

Federal Revenue from PA Public Schools - - 29,679 29,679

District Contributions by Withholding 592,107 - - 592,107

District Direct Contributions 434,831 - - 434,831

Miscellaneous 828,385 - - 828,385

Services Provided Other Funds 965,319 - - 965,319

Office Rental 728,961 609,926 - 1,338,887

TOTAL LOCAL SOURCES 3,599,327 2,163,646 29,679 5,792,652

STATE SOURCES

General Operating Subsidy - - - -

Nonpublic Subsidy - 4,450,505 - 4,450,505

Social Security Subsidy 183,629 38,461 - 222,090

Retirement Subsidy 411,999 132,897 203,088 747,984

TOTAL STATE SOURCES 595,628$ 4,621,863$ 203,088$ 5,420,579$

Continued To Next Page

BUCKS COUNTY



REVENUE BY SOURCEContinued From Prior Page

GENERAL NONPUBLIC FEDERALOPERATING & OTHERS PROGRAMS TOTAL

FEDERAL SOURCESSPECIAL EDUCATION SERVICES

Education of Handicapped Children Subsidy (IDEA 94-142) -$ -$ 18,155,372$ 18,155,372$ Education of Handicapped Children Preschool Incentive (99-457) - - 254,760 254,760

OTHER FEDERAL SERVICESHomeless - Regional - - 274,426 274,426 Project Access - - 4,185,228 4,185,228 Early Intervention Medical Assistance Admin Claims - - 74,162 74,162 Title I - Service to Delinquent Institutions - - 213,454 213,454 Title I - Service to Neglected Institutions - - 88,516 88,516 Title II - Part A Math & Science - - 72,350 72,350

TOTAL FEDERAL SOURCES - - 23,318,268 23,318,268

OTHER FINANCING SOURCESInterfund Transfers 4,670,593 - - 4,670,593 Intrafund Transfers 379,202 - - 379,202

TOTAL OTHER FINANCING SOURCES 5,049,795 - - 5,049,795

FUND BALANCE APPROPRIATION 27,549 * - - 27,549

TOTAL REVENUE AND OTHER FINANCING SOURCES 9,272,299$ 6,785,509$ 23,551,035$ 39,608,843$

*

Additional revenue explanation and information on these revenue sources is provided on the pages that follow.

The Fund Balance Appropriation represents Programs & Services Division initiative revenue generated from prior periods that is being committed to finance current year operations.

BUCKS COUNTY

INTERMEDIATE UNIT #22 BUDGET 2015-2016 GENERAL FUND

REVENUE EXPLANATION AND INFORMATION REVENUE FROM LOCAL SOURCES As presented earlier in this budget, revenue classified as local sources is money produced within the boundaries of the Intermediate Unit (or LEA) and available for its use. The Intermediate Unit anticipates receiving revenue from the following local sources during the coming year. Interest Income - Revenue received from the investing of Intermediate Unit money as it becomes available. Investments are made in U.S. Government Treasury Bills, U.S. Agency Discount Notes, and other pooled investment providers based upon projected cash flow needs. All uninvested money needed to meet near term expenditure requirements is maintained in money market or interest bearing checking accounts. Investments are made on a competitive basis with quotes attained from major area banks, and other financial institutions prior to the placing of each investment. Inter-Governmental Purchased Services - Revenue received from local sources for Inter-governmental purchased services. This includes the amount to be received from the Neshaminy School District for the TODAY, Inc. Program, purchased nonpublic services, Wide Area Network services, Microsoft technology services and additional purchased services. District Contributions by Withholding and District Direct Contributions – Includes “Monies received from the Commonwealth, which was withheld from the intermediate unit’s member districts subsidy payments to support the administrative and/or program budgets of the intermediate unit.” In addition to payments made by our member districts through withholdings from their subsidy, this also includes “monies received directly from the intermediate unit’s member districts” for these same programs. (PA Manual of Accounting, Chapter 20, Page 20.147.) These revenue sources include revenue received from the thirteen (13) public school districts comprising the Bucks County Intermediate Unit. All funds provided through these sources are used to provide Programs & Services and Instructional Materials & Research Services for these districts. The Intermediate Unit does not use any of the funds received from these sources to support its budget for general administration, overhead support or indirect costs of the organization. All funds received through these sources are returned to the Intermediate Unit’s member school districts in the form of programs and services identified by Pennsylvania Act 102.

Services Provided Other Funds – Includes revenue from various programs for technology-related expenditures including, but not limited to, internet connectivity, filtering, software, technology service/ maintenance/support, technology supplies, server support, database support, etc. Miscellaneous - Includes revenue received from local sources not of sufficient amount to be recognized and accounted for separately. Included in this amount is Rental of nonpublic teacher trailer space (on an as-needed basis) to member school districts of the Intermediate Unit. Office Rental - Revenue received from various programs for their use of the Administrative Office at 705 North Shady Retreat Road, Doylestown, PA as well as for classroom and office space at Tawanka Learning Center at 2055 Brownsville Road in Langhorne, PA.

REVENUE FROM STATE SOURCES Revenue from state sources is money collected and distributed by the Commonwealth of Pennsylvania to support the activities of the Intermediate Unit.

BUCKS COUNTY


REVENUE EXPLANATION AND INFORMATION General Operating Subsidy – This revenue source is intended to provide non-categorical support for the operation of the Intermediate Units. The formula used by the Commonwealth to determine the amount of this subsidy is based on three components. Two of these components guarantee a base amount, as determined by the state. One is entitled I.U.-County Guarantee; another is entitled Flat Grant. The final component is based on an I.U.-wide comparison of “Average Daily Membership” (ADM) to the total of all other Intermediate Units’ ADM throughout the state. In 2011-2012, all Intermediate Units were notified by the Commonwealth that the General Operating Subsidy would no longer be provided. Nonpublic Program Subsidy – This revenue source is a categorical subsidy provided by the Commonwealth to provide for the supervision and delivery of auxiliary educational services (in accordance with PA Act 89) to children in the nonpublic schools within the geographic boundaries of the Intermediate Unit. The amount of this subsidy is determined annually by the Commonwealth based on a formula which includes the state’s current allocation for this program: the number of nonpublic school students as of October 1 of the preceding year state-wide receiving service, and the number of nonpublic school students as of October 1 of the preceding year within the geographic boundaries of the Intermediate Unit receiving services. Social Security Subsidy – This is revenue received from the state, designated as the Commonwealth’s matching share of the employer’s contribution of the social security taxes for covered employees who are not federally funded. Retirement Subsidy – This is revenue received from the state, designated as the Commonwealth’s matching share of the employer’s contribution to the Public School Employes’ Retirement System for covered employees. REVENUE FROM FEDERAL SOURCES Money collected and distributed by the federal government to the Intermediate Unit to provide for certain categorical programs or services is classified as revenue from federal sources. These funds are usually provided by the federal government to the state government which then passes them through to the Intermediate Unit which then provides the program or service. The Intermediate Unit is not permitted to commit any of these funds for purposes other than those approved in this budget or for other than during special project periods as stipulated in each program. Furthermore, the Intermediate Unit is not permitted to retain any uncommitted funds at the completion of the program or any interest earned on the cash float of these funds. OTHER FINANCING SOURCES The Other Financing sources of the Intermediate Unit’s General Operating Budget includes the interfund and intrafund transfers to be received for administrative and business services provided to the various budgets and programs receiving direct and indirect support. The charges to all state budgets are based on the individual program restrictions. The charges to all federal budgets are based on the Intermediate Unit’s restricted indirect cost rate of 6.27%. Charges to all local school district supported budgets are based on a four percent (4%) rate.



REVENUE EXPLANATION AND INFORMATION District Direct Contributions - This item includes revenue to provide funds for Programs & Services and Instructional Materials & Research Services programs. This revenue is provided by each of the thirteen (13) public school districts of the Intermediate Unit and the Special Education program operated by the Intermediate Unit. The amount of each district’s contribution is determined by two different formulas. The funds that are designated for use in the Programs & Services functions (specifically designated for Technology Services) are paid by each member district ($2,679 per district) irrespective of its size. There is NO INCREASE in the amount of each district’s contribution over last year’s amount. The funds to provide for Instructional Materials and Research Services are determined by multiplying a fixed dollar amount times the number of students enrolled in the district as of October(*) of the prior year. The dollar amount used to determine the “cost per student” contribution contains NO INCREASE over last year’s rate of $4.55 per student. All revenue received from “Direct” Purchased Service will be used to provide Technology and/or Instructional Materials Services, respectively, for the Intermediate Unit’s member districts. The following list represents each district’s contribution from both sources and the increase or decrease over last year’s contribution.

Total Contribution Fixed TotalPurchased Estimated per Student Contr. Purchased Increase

Service No. of Enrollment** per Dist. Service orDISTRICT 2014-15 Students * 2015-16 2015-16 2015-16 (Decrease)

Bensalem 32,936$ 6,701 30,490$ 2,679$ 33,169$ 233$ Bristol Borough 8,639 1,261 5,738 2,679 8,417 (222) Bristol Township 33,409 6,796 30,922 2,679 33,601 192 Centennial 28,454 5,546 25,234 2,679 27,913 (541) Central Bucks 91,704 19,090 86,860 2,679 89,539 (2,165) Council Rock 53,843 11,073 50,382 2,679 53,061 (782) Morrisville 6,878 921 4,191 2,679 6,870 (8) Neshaminy 42,691 8,758 39,849 2,679 42,528 (163) New Hope-Solebury 9,726 1,511 6,875 2,679 9,554 (172) Palisades 10,837 1,708 7,771 2,679 10,450 (387) Pennridge 36,080 7,386 33,606 2,679 36,285 205 Pennsbury 50,572 10,462 47,602 2,679 50,281 (291) Quakertown 26,293 5,324 24,224 2,679 26,903 610 Sub-total 432,062 86,537 393,744 34,827 428,571 (3,491) I. U. Contribution 6,769 787 3,581 2,679 6,260 (509) TOTAL 438,831$ 87,324 397,325$ 37,506$ 434,831$ (4,000)$

* Source: 2014-15 LEA SCHOOLS PROFILE ENROLLMENT SUMMARY** Cost for 2015-16 = $4.55 per student (which is a 0% increase)



REVENUE EXPLANATION AND INFORMATION District Contributions By Withholding - The public school districts comprising the Bucks County Intermediate Unit provide financial support to the Programs & Services and Instructional Materials & Research Services budget through a withholding contribution. The amount of each district’s contribution is determined in accordance with procedures developed by the Commonwealth of Pennsylvania. These procedures require the use of an inverse aid ratio formula. The result of this formula is that each district’s contribution is made in direct relation to its wealth. This contribution is withheld by the state from each local school district’s Equalized Subsidy for Basic Education (ESBE) and is paid directly to the Intermediate Unit. The total amount of this withholding contribution receivable to the Intermediate Unit is used entirely to provide funding for the Programs and Services activities included in this budget. This continues the past practice of the Intermediate Unit’s Board and Administration to insure that all of the financial support provided by the member school districts is returned in the form of direct program and instructional services. This amount of district contributions by withholding is not sufficient to provide for all of the programs and services offered by the Intermediate Unit. The additional revenue needed to fund the programs offered to support our member schools comes from the use of a portion of the State General Operating Subsidy, Social Security and Retirement Subsidies, District Direct Contributions and Fund Balance appropriation. There is no INCREASE in this year’s contribution by withholding. The bar on the following page depicts the Intermediate Unit’s member districts contribution through this system to the support of the organization since its inception in 1973. The calculation of District Contributions by Withholding presents the computation of 2014-15 contributions using the inverse aid ratio formula. The estimated amount of each district’s contribution during the 2015-2016 school year and the change from the 2014-2015 school year is as shown below.

2014-15 2015-16Budgeted Proposed Increase/

District Contribution Contribution (Decrease)

Bensalem 48,986$ 48,962 (24)$ Bristol Borough 5,415 5,455 40 Bristol Township 30,399 30,998 599 Centennial 42,432 42,223 (209) Central Bucks 135,906 136,028 122 Council Rock 88,020 87,521 (499) Morrisville 4,877 4,761 (116) Neshaminy 61,126 62,193 1,067 New Hope-Solebury 12,144 12,215 71 Palisades 14,207 13,839 (368) Pennridge 47,035 46,719 (316) Pennsbury 70,280 69,970 (310) Quakertown 31,279 31,223 (56) TOTAL 592,107$ 592,107$ 0$

Fund Balance Appropriation Fund Balance appropriation represents the equity from prior periods that is being committed to finance current year operations. This year’s entire amount is being used to support the Instructional Materials and Research Services programs of the Intermediate Unit.


BUDGET 2015-2016DISTRICT CONTRIBUTIONS BY WITHHOLDING

1972-1973 THROUGH 2015-2016

ACTUAL CONTRIBUTION

YEAR AMOUNT YEAR AMOUNT YEAR AMOUNT

1972-73 340,871$ 1987-88 325,520$ 2002-03 518,700$ 1973-74 338,886 1988-89 335,285 2003-04 518,700 1974-75 355,621 1989-90 387,500 2004-05 518,700 1975-76 380,374 1990-91 400,000 2005-06 518,700 1976-77 339,198 1991-92 427,000 2006-07 518,700 1977-78 379,559 1992-93 427,000 2007-08 518,700 1978-79 379,559 1993-94 439,000 2008-09 518,700 1979-80 258,884 1994-95 494,500 2009-10 518,700 1980-81 258,884 1995-96 494,500 2010-11 552,598 1981-82 258,884 1996-97 518,700 2011-12 592,107 1982-83 258,884 1997-98 518,700 2012-13 592,107 1983-84 258,884 1998-99 518,700 2013-14 592,107 1984-85 303,884 1999-00 518,700 2014-15 592,107 1985-86 303,884 2000-01 518,700 2015-16 592,107 1986-87 316,039 2001-02 518,700

$0

$50,000

$100,000

$150,000

$200,000

$250,000

$300,000

$350,000

$400,000

$450,000

$500,000

$550,000

$600,000

$650,000


BUDGET 2015-2016

MEMBER DISTRICT CONTRIBUTION FORMULA FOR DISTRICT SUPPORT

The Commonwealth of Pennsylvania has developed a system of financial support for Intermediate Units that includes support from their member school districts. This support is based on a formula developed by the Pennsylvania Department of Education which takes into consideration the comparative wealth and size of the member school districts. Those districts having the larger population receiving Intermediate Unit services, and those districts having a greater ability to pay for these services provide a greater amount of support to the Intermediate Unit than those districts having a small population, or lower wealth. The schedule listed below indicates each member school district’s relative wealth or ability to pay as compared to all other districts (Inverse Aid Ratio) and each district’s size (Estimated Weighted Average Daily Membership - WADM) and the proposed 2015-2016 Withholding Contribution.

CALCULATION OF DISTRICT CONTRIBUTION BY WITHHOLDING2015-16

EstimatedMarket DistrictValue Inverse Estimated Weighted Factor Cost Per Withholding

MEMBER DISTRICT Aid Ratio Aid Ratio WADM Inv. AR * WADM Factor Contribution

BENSALEM 0.2116 0.7884 8,560.584 6,749.1644 7.2545$ 48,961.95$ BRISTOL BOROUGH 0.4975 0.5025 1,496.524 752.0033 7.2545 5,455.42 BRISTOL TOWNSHIP 0.4811 0.5189 8,234.521 4,272.8929 7.2545 30,997.79 CENTENNIAL 0.1244 0.8756 6,647.063 5,820.1684 7.2545 42,222.53 CENTRAL BUCKS 0.1902 0.8098 23,154.871 18,750.8150 7.2545 136,028.16 COUNCIL ROCK 0.1000 0.9000 13,404.747 12,064.2720 7.2545 87,520.51 MORRISVILLE 0.4265 0.5735 1,144.257 656.2313 7.2545 4,760.64 NESHAMINY 0.2019 0.7981 10,741.826 8,573.0513 7.2545 62,193.37 NEW HOPE-SOLEBURY 0.1000 0.9000 1,870.925 1,683.8325 7.2545 12,215.40 PALISADES 0.1000 0.9000 2,119.594 1,907.6346 7.2545 13,838.97 PENNRIDGE 0.2603 0.7397 8,706.133 6,439.9266 7.2545 46,718.58 PENNSBURY 0.2439 0.7561 12,756.344 9,645.0717 7.2545 69,970.37 QUAKERTOWN 0.3217 0.6783 6,345.191 4,303.9431 7.2545 31,223.04

TOTAL 105,182.580 81,619.0070 592,106.73$

DETAILED 2015-2016

GENERAL OPERATING

EXPENDITURE BUDGET $9,272,299

The General Operating

category of the General Fund Budget provides funds for three (3) major activities of the Intermediate Unit. These three activities are identified as Programs & Services, General Administration, and Instructional Materials & Research Services. Each of these major activities provides specialized services to the member school districts of the Intermediate Unit as well as to other programs contained in other funds of the organization.

A detailed presentation of the

types of services as well as specific appropriations by program, function, and object is provided in the following section.



GENERAL OPERATING BUDGET

INTRODUCTION AND COMPARISON TO PRIOR YEAR

The General Operating Budget of the Bucks County Intermediate Unit provides for the operation of the Programs and Services, General Administration, and Instructional Materials & Research Services activities of the Intermediate Unit. The Instructional Materials & Research Services section contains those programs providing Instructional Materials Services and the operation of a Professional Development Library for the boards, administration, staff, and students of Bucks County. The Programs and Services portion of the budget includes activities to provide Instructional Technology Services, Online Learning, Curriculum and Instructional Services, Professional Development Services, and Educational Services. The General Administration activities are those functions dealing with the overall administration of the organization as well as those necessary overhead activities needed to support all of the various programs of the Intermediate Unit. Programs and Services The Division provides many educational programs and services which support the basic educational goals that were identified when Intermediate Units were first created by the Commonwealth of Pennsylvania in 1970 through Act 102. Leadership in curriculum, instruction and professional development, instructional materials, research, and technology services are provided through quality programs for teachers and administrators. During the fall of 1992, the Bucks County Superintendents again ratified the following overarching purpose of the Programs and Services Division and specific priorities to guide planning, implementation, and evaluation. “The purpose of the Programs and Services Division of the Bucks County Intermediate Unit is to promote improved student learning for students throughout Bucks County.” Specific priorities are revised annually based on present educational practices, current trends and research, projected Department of Education requirements and the discussions of the present Superintendents’ Advisory Council. Professional Education Services - The core mission of the Intermediate Units in Pennsylvania is to provide constituent districts and Intermediate Unit staff with high quality, sustained, job-embedded professional development. Professional Education Services provide educators and school leaders with a wealth of opportunities to grow both personally and professionally in order to enhance students’ achievement and growth. The BCIU provides:

• More than 570 professional development opportunities annually. • Nearly 10,500 participants with high quality professional development annually. • Nearly 100 Continuing Professional Education Courses annually. • Approximately 25 videoconferences/teleconferences annually.

Virtual Professional Development - In addition to traditional face-to-face models for professional learning, the BCIU continues to take advantage of virtual models of professional development, using a mixture of web-based and traditional videoconferencing platforms. This new form of professional development allows Bucks County educators to connect with top-notch talent from across the nation, and provides high quality, interactive professional development directly to Bucks County teachers and administrators at a greatly reduced cost. Recent speakers and topics include:

BCIU Interactive Book clubs Katherine Bomer: Hidden Gems – Assessment Practices for the Writing Classroom Richard Byrne: Common Challenges Facing Educators and Tools to Address Them Vicki Davis: Flattening Classrooms, Expanding Minds Doug Fisher and Diane Lapp: Comprehension Within Guided Reading Michael Graves: Vocabulary Instruction Stephanie Hirsch: Utilizing Standards for Professional Learning Kevin Honeycutt: Creativity is Essential





Holly Jobe: Creating a World-Class Education System Mary Margaret Kerr: Suicide Prevention Jo Ellen Killion: Building Effective Professional Learning Communities Brandon Lutz & Scott Snyder: 60 Apps in 60 Minutes Dr. Scott McLeod: The Future of Assessment Tim Rasinski: Fluency and Vocabulary Development Will Richardson: How to Answer the ‘Yeah, Buts’ that Stop Innovation Keith Sawyer: Group Genius Eric Sheninger: Twitter for Educators Beth Still: Get Ready! Get Set! Get Organized!Tony Vincent: Learning Through Projects Judy Willis: Brain-Friendly Instructional Strategies for the Math and Science Classroom

New Teacher Induction - The BCIU plans, organizes and conducts a consortium for New Teacher Induction in collaboration with several Bucks County school districts. A full day workshop is provided each year in late August for teachers new to the profession and experienced teachers new to a district. A specialized program is designed to meet the needs of elementary, secondary, special education, and experienced teachers with the highlight of experienced teacher panels from our participating districts. Curriculum and Instruction Services - The BCIU supports and assists member schools and districts in the review, planning, development, and evaluation of curricula and instructional materials. Assistance is available in all subject areas to design curricula that include significant, meaningful content and higher levels of achievement for all students. Regular updates on national trends and curriculum regulations are also provided. Recently, the BCIU has provided particular emphasis in the following areas through workshops, councils, and customized services to Bucks County school districts: Curriculum and Instruction • Schooling by Design/Understanding by Design • Customized School Improvement Support • Early Childhood Initiatives/Tender Bridges • Response to Intervention and Instruction (RTII) • Reading Apprenticeship

• Integration of Math, Science, Technology, and Engineering

• Developing Mathematical Ideas • Brain Research • Inquiry-based Science

Standards and Assessment

• Transition to the Pennsylvania Core Standards for English Language Arts and Mathematics

• Keystone Exams • Benchmark Assessment • ISTE National Education Technology Standards

• Formative Assessment • Student Achievement Data Analysis • iNACOL Online Learning Standards • SAS – Standards Aligned System

Program Quality Review Services - In 1985 the superintendents of Bucks County endorsed a school/program evaluation process. Since that time, Bucks County School Districts have participated in a mutually-beneficial school or program quality review process enabling teams of educators - teachers, administrators, content specialists and consultants - to visit a requesting school district for three days to develop a detailed report on the state of its program. The team uses a set of questions and probes to interview district personnel, examine documents, and collect data from a variety of sources, including parents and students. The data are then used to write a report detailing the team's conclusions about the educational program. This report also summarizes strengths, needs and recommendations to be used by the district for future planning.





Advisory Councils - The Programs & Services Division supports twenty-one separate advisory councils. These councils meet periodically throughout the year to plan workshops, collaborate on projects, share information across districts, and assist the Programs & Services Division in setting goals and priorities. The central council is the Programs & Services Advisory Council, comprised of Curriculum Directors and/or Assistant Superintendents.

Through collaboration across the county, the advisory councils achieve economies of scale, avoid duplication of effort, inform the BCIU regarding needs of schools and districts, and reinforce and support connections and communication between Bucks County school districts and the Pennsylvania Department of Education.

Student and Parent Programs - The Intermediate Unit provides the following opportunities/programs to students: • The Reading Olympics, now in its 21st year, motivates students in Bucks County to read and discuss books.

The purpose of the event is to encourage children to read more than they currently do, to read a greater variety of books, and to enjoy the excitement of reading and talking about books. The team format encourages students to share the challenge of reading each year’s selection of books with their peers. At last year’s event, 5,300 students in 378 teams read approximately 17,010 books. The event is coordinated by the Intermediate Unit, in collaboration with representatives from each district in the county.

• The Regional High School and Middle School Computer Fair showcases local high school students’ talents in the areas of animation, logo design, web design, digital movie creation, graphic design, multimedia presentation, programming, and desktop publishing. 2013’s event saw more than 50 students from ten schools share their work with their peers, receive invaluable feedback from industry judges, and vie for a spot at the statewide competition held in late May.

• The #girlSTEM Conference encourages middle-to-high school girls to explore the fields of STEM (science, technology, engineering, and math). From interactive seminars with professional women and hands-on technology workshops to open forum discussions and college recruiting, GIFT opens the door to many career options available to young women. Last year, 360 female students from all over Bucks County attended the event at Delaware Valley College.

• The Bucks County Student Forum brings 11th and 12th grade student representatives together monthly to develop initiatives and collaborate on projects identified by members of the forum.

• The Bucks County World Language Tournament allows hundreds of students to demonstrate their language skills and knowledge of world cultures in an environment where teamwork and language learning are celebrated.

• The Bucks County Student Artwork Gallery at the Intermediate Unit showcases one piece of student artwork from each of our thirteen school districts at the Intermediate Unit for one year. In addition, student artwork from five non-public schools is included on a rotating basis. The collection includes each student’s name, grade, school, and district. The gallery provides the thousands of visitors to the IU with a sample of the quality of visual arts teaching and learning present in Bucks County schools.

• The Bucks County Intermediate Unit Art on the Move Program, through the efforts of the BCIU Arts Education Trust Board, makes available portions of the Bucks County Intermediate Unit #22 Art Collection to all the students of Bucks County. The Art on the Move program brings original pieces of art created by Bucks County artists to the students in a meaningful way. Through the program each school receives a collection of six original pieces of art for 8 – 10 weeks in the fall or spring. Each collection is accompanied by a curriculum that allows the artwork to be used as a springboard for learning and to create work related to the collection.

• The Art on the Move Curriculum is available to each grade level and consists of lesson ideas connected to the standards for math, social studies, science, art, language arts, cultural connections, and technology.

• The Intermediate Unit provides programs to students in the area of alcohol, tobacco, drugs, suicide and violence prevention. Other student programs provided include conflict resolution, peer mediation, and bullying intervention.





• The BCIU appreciates the significant role that parents play in their children’s educational success. Therefore, parent

workshops are offered both during the school day and in the evening. 2014-2015 parent workshop include:

• 10/21/14 – Meditation – Beyond “Zen & the Art of Motorcycle Maintenance” • 11/5/14 – Mental Training for Sport and Beyond • 11/12/14 – Motivating the Unmotivated: Challenges and Solutions • 11/19/14 – Say Goodbye to Leave it to Beaver: Understanding Diverse Families Today • 2/4/15 – “Cutting Out” Self-Injurious Behaviors: A Rising Trend Among Adolescents • 2/24/15 – Understanding Depression, Anxiety & Bi-Polar in Young People • 3/3/15 – ADHD in Children & Adults • 3/24/15 – Proud Parents, Proud Kids: Toward Becoming Self-Esteem Parent • 3/31/15 – Question, Persuade, Refer: How to Help Prevent Suicide in Children, Adolescents and Adults • 4/7/15 – How to Stubbornly Refuse to Get Upset About Anyone’s Behavior or Anything Else, Ever! • 4/28/15 – DSM V - Changes in Diagnosis for Kids & Teens

• Bucks County Student Voters (BCSV) is a grassroots nonpartisan organization working with local school districts in

Bucks County and the community at large to enhance civics education. The mission of BCSV is three-fold - to teach our youth to be responsible and informed citizens; to provide a hands-on, realistic voting experience on Election Day; and to increase adult voter participation through a “trickle up” effect. BCSV has partnered with public and private/parochial schools in the Bucks County, the Bucks County Board of Elections, the League of Women Voters, the Intelligencer and Bucks County Courier Times, and United Way of Bucks County. In 2013, the Bucks County Intermediate Unit #22 assumed responsibility of the BCSV Program (formerly Kids Voting of Southeast PA).

General Administration The General Administrative section of the General Operating Budget provides funds for the board and administration to operate all of the Intermediate Unit’s programs supporting the overall operation of the Intermediate Unit. Facility costs and mortgage payments, liability and property insurances, leases, legal fees, negotiations, maintenance contracts, utilities, office supplies and other expenses associated with the administration of the organization are included in this section. The primary functions included in this section are: Intermediate Unit Board and General Administration; Business; Human Resources/Personnel Services; Strategic Services; School and Community Relations; Technology Services; Facility Operations; and Debt Service. In addition to administering the Intermediate Unit and its support programs, all personnel listed in this section are available to assist local school administrators with the difficult job of managing today’s complex educational systems. Some of the external services provided through this budget include items of both a general and specific administrative nature. These items include information presented to local administrators and boards in a variety of ways including the Superintendents’ Advisory Council, Bucks County Schools Directors’ Legislative Council, Bucks County Schools Director of Business Services, Bucks County Schools Human Resources Advisory Group, and the Cooperative Purchasing Task Force. Administrative seminars and local school board inservice programs are also important services to our local school districts. The Intermediate Unit publications which include a variety of statistical reports, In Focus, and a monthly Board Digest provide timely and important information for our school constituents.





Instructional Materials and Research Services (IMRS) Instructional Materials & Technology Media Circulation – Through its Instructional Materials and Research Services (IMRS), the BCIU provides high quality instructional media to Bucks County educators, utilizing technology resources through the Regional Wide Area Network that connects the schools of Bucks County. The BCIU hosts the SAFARI Montage Digital Media Collection for elementary and secondary schools, and obtains discounted subscriptions to the Discovery Education Streaming Digital Library. These two resources offer a combined digital collection of 13,000 full-length instructional videos from today’s leading educational content producers. These titles are searchable in a variety of ways: by keyword, by Pennsylvania state standard, and by content area. The titles are also broken down into smaller clips, allowing educators the ability to easily navigate to specific parts of a video without having to fast forward or rewind. The titles are supplemented with instructional guides, lesson plans, blackline masters, and writing prompts and quizzes. By hosting SAFARI Montage locally for Bucks County districts, the BCIU alleviates bandwidth strains on district Internet connections by utilizing the high capacity countywide Wide Area Network (WAN). The BCIU has successfully negotiated a reduced rate for SAFARI Montage content since 2009, saving districts in Bucks County $200,000 each year in content subscription costs alone. Annually, the BCIU lends more than 1500 site-based videos to Bucks County elementary and middle schools, in order to provide curriculum support for language arts and social studies. By circulating the StarLab to local districts, the BCIU brings the universe to Bucks County students. StarLab is a portable planetarium valued at $18,000. Once trained, teachers literally bring their students inside StarLab to lead lessons on astronomy. The StarLab is on loan to Bucks County school classrooms for 36 weeks during the school year. The IMRS van provides inter-district mail delivery among all thirteen schools districts, the three CTCs, Intermediate Unit locations, and subscribing non-public schools as a value-added service. IMRS delivery service delivers more than 11,000 units of mail, packages, books, media, and other instructional materials annually. Technology Integration/Digital Resources – Moodle Learning Management Services – The Intermediate Unit’s Moodle solution supports the professional learning of school district staff who participate in continuing professional education courses, Act 45 and Act 48 professional development, and online learning. “Training Camp” provides the county and state with a variety of customized, discounted technology professional development boot camps on-site. The BCIU facilitates instructional uses of the Bucks County Wide Area Network, the high-speed infrastructure now connecting all LEAs in the county to one another, the Internet, and PAIUnet. Multimedia Services is responsible for the administration of the Intermediate Unit’s website (www.bucksiu.org) and related social media accounts to include design, professional development opportunities, and training. Training and support in digital media are provided to help incorporate emerging technologies in an on-demand environment. The Intermediate Unit also facilitates teleconferences, web conferences, and videoconferences. The Professional Library – The BCIU makes available a collection of 2,100 specialized books and eBooks for use by educators in Bucks County. The periodical collection includes EBSCO’s online Education Research Complete database, ACCESS PA Interlibrary Loan, and the multitude of resources in the POWER Library suite. The Professional Library collection is easily accessed online through the BCIU webpage. Special collections are also

http://www.bucksiu.org/





available in the area of safe and drug free schools, brain-based instruction, gifted education, innovation, school leadership, instructional technology, special education, and online learning. In 2011-2012 access to over 2,100 professional journals and publications was added to the collection through a subscription to EBSCO’s Education Research Complete collection. Additional databases are available through the state-wide POWER Library project. This is an online research tool that contains a wealth of full text information from EBSCO, Book Flix, Newspaper Source Plus, SIRS Discoverer, AP Images and more.

Through the EBSCO Education Research Complete database, Bucks County educators have access to over 2,000 education-specific research journals and publications. During 2013-14, educators performed 3,644 research inquiries and accessed 490 full-text articles and 627 abstracts. The BCIU also fulfills Interlibrary Loan (ILL) requests through Access Pennsylvania, an interlibrary loan project for sharing needed materials across the state. The collections of over 2,600 libraries and 22.2 million unique titles are included in this project and accessible to library patrons. Online Teaching and Learning – BCIU22 continues its partnership with the Quakertown Community School District on the development of Bridges Virtual Education Services, an initiative that focuses on bringing a variety of high quality virtual learning options to the students and school districts of Bucks County and beyond. Through BCIU and QCSD’s unique experiences with virtual learning, Bridges Virtual is able to provide both cyber course offerings and cyber program development support to any district interested in providing virtual learning opportunities for their students. With so many vendors now promising to deliver similar services to school districts to meet the growing demand of school-aged virtual learning, Bridges Virtual will provide Bucks County with a catalog of affordable options that meet the high-quality standards of rigor and design supported by national organizations such as iNACOL. Bridges Virtual offers the following services:

1. School districts are able to enroll their own students in full year virtual courses provided by the partnership. Districts would be required to pay a fee for each course at rates lower than typical third-party curriculum providers. Volume discount pricing is available.

2. School districts are able to utilize Bridges Virtual as a full service provider for summer learning opportunities for middle and high school students. This solution provides opportunities for middle and high school students to: recover credits toward graduation, earn initial course credits, accelerate learning, remediate in targeted areas, and prepare for the transition from middle to high school.

3. School districts can participate in the consortium option, allowing a district the opportunity to leverage existing staff to create and facilitate courses for the Bridges Virtual partnership. The benefits of this partnership are reduced course pricing, teacher and administrative professional development, and revenue for the district.

4. School districts are able to enlist the consultation services of Bridges Virtual in an effort to fully implement a comprehensive virtual program in their own districts. Consultation provided to these districts would be customized depending on the need and scope of the implementation determined by the school district.

5. Professional Development opportunities will be available for all levels of staff, specific to their roles and responsibilities.



GENERAL OPERATING BUDGET SUPPORT SERVICES The 2200 Instructional Staff Services Function includes those activities associated with assisting, supporting, and advising the instructional and administrative staff of the LEAs in the Intermediate Unit’s service area. The expenditures in the Programs and Services column include Curriculum and Instruction Services and Professional Development Services. The expenditures in the Instructional Materials & Research Services column are all used in the operation and maintenance of the Video on Demand, Professional Development Library and Online Learning programs. Each of these areas emphasizes the role of technology in the instructional process. The Curriculum and Instruction Services are designed to provide assistance to school districts in the areas of curriculum management, instructional improvement, and subject area assistance. A critical function of this division is to disseminate information about and provide assistance for the implementation of the Pennsylvania curriculum regulations and standards, and ESEA waiver requirements. Staff members provide assistance, support and resources for designing curriculum and planned courses. Technical assistance is provided to help students demonstrate high levels of achievement through multiple assessment measures, include the Pennsylvania State Assessments (PSSA) and Keystone Assessment. Leadership and technical assistance is provided through countywide advisory councils and consortia in most subject areas and for key curricular, instruction and assessment issues. Resources and programs are developed, analyzed, examined and disseminated for current curriculum and instruction issues, such as “best practice” instruction and innovative curriculum design. Schools receive assistance in the development and implementation of school and district level planning. Professional Development Services are designed to provide direct services and technical assistance to school districts for comprehensive staff and program development planning, delivery and evaluation. Special emphasis is currently placed on providing programs that relate to the priorities of member districts, such as performance assessment, organizational redesign, instructional improvement, educational leadership, and Pennsylvania curriculum regulations implementation. Programs and services include the organization, coordination, delivery and dissemination of information through workshops, seminars, graduate courses and symposia for districts’ staff. Currently, professional development institutes, summer institutes, and the common inservice day provide major vehicles for professional growth among staff and administrators. Exemplary projects and nationally recognized consultants brought to Bucks County enable teachers and administrators to access state-of-the-art programs and concepts. Monthly instructional coaching meetings provide a forum for district trainers, including technical assistance and networking. Special countywide programs are also provided, based on common needs or mandates as circumstances may require. The Instructional Materials and Research Services are designed to develop, operate, and maintain an efficient and cost-effective instructional materials and research support system. This service provides support, which cannot be done economically by each district separately. It includes expertise on new developments in the utilization of instructional materials and educational research as well as the maintenance and operation of a professional library. A three-year comparison of the total 2200 Instructional Staff Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16

BUDGETINCREASE/DECREASE PERCENT

Curriculum & Instruction 124,675$ 150,736$ 143,650$ (7,086)$ (4.70%)Professional Development 522,498 512,169 549,182 37,013 7.23%TOTAL PROGRAMS & SERVICES 647,173$ 662,905$ 692,832$ 29,927$ 4.51%Instructional Materials 524,377 612,420 521,588 (90,832) (14.83%)TOTAL-2200 1,171,550$ 1,275,325$ 1,214,420$ (60,905)$ (4.78%)

Additional information showing a five-year comparison of the individual objects in this function is provided in the Informational Section of this budget.




INSTRUCTIONALPROGRAMS GENERAL& SERVICES ADMINISTRATION TOTAL

SUPPORT SERVICES

2200 INSTRUCTIONAL STAFF SERVICESNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 1.60 244,941$ 0.00 -$ 0.35 54,777$ 1.95 299,718$ Instructional 0.50 42,890 0.00 - 0.50 54,075 1.00 96,965 Other Professional 0.00 - 0.00 - 0.00 - 0.00 - Support 1.85 97,004 0.00 - 3.25 124,820 5.10 221,824

TOTAL SALARIES 3.95 384,835 0.00 - 4.10 233,672 8.05 618,507

200 BENEFITSSocial Security 29,440 - 17,876 47,316 Retirement 99,209 - 60,128 159,337 Tuition Reimbursement - - 4,500 4,500 Worker's Compensation 5,772 - 3,505 9,277 Health Insurance 44,663 - 38,569 83,232 Other Benefits 5,650 - 1,238 6,888

TOTAL BENEFITS 184,734 - 125,816 310,550

300 PROFESSIONAL SERVICESProf. ED Services-Other - - - - Prof. Dev. Employee Training 277 - 1,440 1,717 Other Prof & Tech Services 37,625 - - 37,625 Technology Plan Services 3,753 - 3,895 7,648 Other Purchased Professional Services 59,080 - 6,200 65,280

TOTAL PROFESSIONAL SERVICES 100,735 - 11,535 112,270

400 PROPERTY SERVICESEquipment Repair & Maintenance 900 - 1,415 2,315 Vehicle Maintenance - - 1,103 1,103 Vehicle Rental - - - -

TOTAL PROPERTY SERVICES 900 - 2,518 3,418

500 OTHER SERVICESAuto Property Liability - - 1,050 1,050 Postage - - - - Transport/Telecommunication Svcs 2,561 - 3,138 5,699 Advertising - - - - Printing and Binding 880 - 500 1,380 Xerox 7,747 - 652 8,399 Travel 2,917 - 5,606 8,523

TOTAL OTHER SERVICES 14,105 - 10,946 25,051

600 SUPPLIESGeneral Supplies 2,558 - 586 3,144 Gasoline - - 1,755 1,755 Prof Dev Meal/Refresh 1,848 - 140 1,988 Books and Periodicals 767 - 24 791 Tech Supplies & Fees - - 125,996 125,996 Educational Software & Rights - - 3,000 3,000

TOTAL SUPPLIES 5,173 - 131,501 136,674

700 PROPERTYNew/Replacement Equipment 400 - 5,000 5,400

TOTAL PROPERTY 400 - 5,000 5,400

800 OTHER OBJECTSMemberships and Dues 1,950 - 600 2,550

TOTAL OTHER OBJECTS 1,950 - 600 2,550

TOTAL INSTRUCTIONAL STAFFSERVICES 692,832$ -$ 521,588$ 1,214,420$

MATERIALS &RESEARCH SVCS



GENERAL OPERATING BUDGET The 2300 Administrative Services Function of the General Operating section of the General Fund includes those activities concerned with establishing and administering policy in connection with the overall operation of the Intermediate Unit. The expenditures in the Programs and Services column are designated to administer the various educational programs that comprise the Division of Programs and Services, as presented in the 2200 Instructional Staff Services Function, and to provide leadership, direction and coordination within the Intermediate Unit in the planning, development and improvement of educational programs, functions and services. The expenditures in the General Administration column are designated to provide for the overall operation of the Intermediate Unit. This includes the activities of the Intermediate Unit’s Board of School Directors and Executive Director, and the operation of the Intermediate Unit’s office of Strategic Services. This function is responsible for overall control of not only the General Operating and General Fund programs but also all special revenue and other programs operated by the Intermediate Unit. Activities in this function include legal and negotiation service, board travel and meeting expenses, publication of county-wide annual reports, the maintenance and support of the Superintendents’ Advisory Council and other coordinating and collaborative activities designated to improve the administration, control, and delivery of all educational programs offered by the Intermediate Unit to its member school districts. In addition to administering the Intermediate Unit and its support programs, all personnel listed in this section are available to assist local school administrators with the difficult job of managing today’s complex educational systems. Some of the external services provided through this budget include items of both a general and specific administration nature. These items include information presented to local administrators and boards in a variety of ways including the Superintendents’ Advisory Council comprised of all thirteen superintendents of the member schools of the Intermediate Unit, and a variety of publications which include statistical reports, In Focus and a monthly Board Digest. These publications provide timely and important information for all school constituents. A three-year comparison of the total 2300 Administrative Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Programs & Services 72,040$ 82,696$ 85,445$ 2,749$ 3.32%General Administration 710,338 875,622 954,006 78,384 8.95%TOTAL-2300 782,378$ 958,318$ 1,039,451$ 81,133$ 8.47%







2300 ADMINISTRATIVE SERVICESNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.20 36,480$ 2.00 354,544$ 0.00 -$ 2.20 391,024$ Other Professional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.20 10,737 2.00 120,886 0.00 - 2.20 131,623

TOTAL SALARIES 0.40 47,217 4.00 475,430 0.00 - 4.40 522,647

200 BENEFITSLife Insurance - 36,371 - 36,371 Social Security 3,612 122,127 - 125,739 Retirement 12,123 - - 12,123 Worker's Compensation 708 7,132 - 7,840 Health Insurance 3,974 55,904 - 59,878 Other Benefits 800 41,000 - 41,800

TOTAL BENEFITS 21,217 262,534 - 283,751

300 PROFESSIONAL SERVICESTechnology Plan Services 1,075 3,800 - 4,875 Other Purchased Professional Services 2,602 61,350 - 63,952

TOTAL PROFESSIONAL SERVICES 3,677 65,150 - 68,827

400 PROPERTY SERVICESEquipment Repair & Maintenance 650 3,000 - 3,650 Equipment Rental - - - -

TOTAL PROPERTY SERVICES 650 3,000 - 3,650

500 OTHER SERVICESPostage - 5,131 - 5,131 Transport/Telecommunications Svcs 999 7,545 - 8,544 Printing and Binding 300 3,520 - 3,820 Advertising - - - - Xerox 680 9,699 - 10,379 Travel 6,950 46,400 - 53,350

TOTAL OTHER SERVICES 8,929 72,295 - 81,224

600 SUPPLIESGeneral Supplies 595 14,100 - 14,695 Meeting Supplies - 2,000 - 2,000 Meals/Refreshments 2,200 9,500 - 11,700 Books and Periodicals 300 4,197 - 4,497

TOTAL SUPPLIES 3,095 29,797 - 32,892

700 PROPERTYNew Equipment - 11,000 - 11,000 Replacement Equipment - 2,000 - 2,000

TOTAL PROPERTY - 13,000 - 13,000

800 OTHER OBJECTSMemberships and Dues 660 32,800 - 33,460 Program Development - - - -

TOTAL OTHER OBJECTS 660 32,800 - 33,460

TOTAL ADMINISTRATIVE SERVICES 85,445$ 954,006$ -$ 1,039,451$


BUDGET 2015-2016

GENERAL OPERATING BUDGET The 2500 Business Services Function of the General Operating section of the General Fund includes those activities concerned with paying, transporting, exchanging, and maintaining the goods and services of the Intermediate Unit. This includes all fiscal and internal business support services necessary to operate the Intermediate Unit. As is the situation with all programs listed in the General Administrative column of the General Operating Budget, these functions are concerned with the overall business operation of the Intermediate Unit. Activities in this function include those operations providing direct business and fiscal support to all other programs of the organization including the office of the Director of Business Services, the financial services operation, and central purchasing and warehouse operations. These activities include recording of all financial transactions, issuing of all invoices, and purchase orders, paying of all employees and vendors for the delivery of goods and services, investing of surplus funds and the development, printing and publication of all necessary and required financial and budgetary reports, and schedules. These activities include cooperating with all appropriate representatives of the community, member school districts of the Intermediate Unit, Pennsylvania Department of Education and state, federal or local auditors in the supplying, developing or interpreting requested financial information. In addition to operating and managing the business support activities of the Intermediate Unit, all staff listed in this section are available to assist local school business personnel with the difficult job of managing today’s complex business operations. This assistance includes the interpreting of appropriate GAAP, GASB, State and Federal pronouncements, laws and regulations, the development of various financial statistical reports, and consultation and technical assistance as requested. Some of the external services provided through this budget include analysis of funding changes proposed by the Governor, State Legislature, or Pennsylvania Department of Education for the Intermediate Unit and its member schools as well as the coordination of various meetings of school district business personnel including Director of Business Services, Payroll Specialists, Purchasing Coordinators and other business specialists and staff. The Intermediate Unit also coordinates a cooperative purchasing consortium that helps member districts obtain needed goods and services, meeting all the appropriate legal requirements, and obtaining the best price on such items as natural gas, mulch, reprographic paper, nurse/trainer supplies, cafeteria small equipment, cafeteria disposable products, groceries, telecommunication services, and vehicle fuel. Each member school district of the Intermediate Unit participates in at least one of these cooperative purchasing bids. A three-year comparison of the total 2500 Business Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Business ServicesTOTAL-2500 1,636,220$ 1,829,507$ 1,918,087$ 88,580$ 4.84%







2500 BUSINESS SERVICESNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 2.50 288,139$ 0.00 -$ 2.50 288,139$ Professional Special 0.00 - 3.00 168,715 0.00 - 3.00 168,715 Support 0.00 - 11.50 570,448 0.00 - 11.50 570,448

TOTAL SALARIES 0.00 - 17.00 1,027,302 0.00 - 17.00 1,027,302

200 BENEFITSSocial Security - 78,589 - 78,589 Retirement - 264,007 - 264,007 Tuition Reimbursement - 6,000 - 6,000 Worker's Compensation - 15,408 - 15,408 Health Insurance - 263,800 - 263,800 Other Benefits - 3,626 - 3,626

TOTAL BENEFITS - 631,430 - 631,430

300 PROFESSIONAL SERVICESOther Professional Services - 43,000 - 43,000 Technical Services - 4,488 - 4,488 Technology Plan Services - 109,503 - 109,503 Other Purchased Professional Services - 3,443 - 3,443

TOTAL PROFESSIONAL SERVICES - 160,434 - 160,434

400 PROPERTY SERVICESEquipment Repair & Maintenance - 500 - 500 Equipment Rental - - - -

TOTAL PROPERTY SERVICES - 500 - 500

500 OTHER SERVICESPostage - 21,419 - 21,419 Transport/Telecommunications Svcs - 7,429 - 7,429 Advertising - 12,500 - 12,500 Printing and Binding - 3,275 - 3,275 Xerox - 10,028 - 10,028 Travel - 21,235 - 21,235

TOTAL OTHER SERVICES - 75,886 - 75,886

600 SUPPLIESGeneral Supplies - 10,600 - 10,600 Meeting Supplies - 100 - 100 Meals/Refreshments - 1,325 - 1,325 Books and Periodicals - 1,010 - 1,010

TOTAL SUPPLIES - 13,035 - 13,035

700 PROPERTYOriginal Equipment - 5,000 - 5,000 Replacement Equipment - - - -


800 OTHER OBJECTSMemberships and Dues - 4,500 - 4,500

TOTAL OTHER OBJECTS - 4,500 - 4,500

TOTAL BUSINESS SERVICES -$ 1,918,087$ -$ 1,918,087$



GENERAL OPERATING BUDGET The 2600 Plant Operation and Maintenance Function of the General Operating section of the General Fund includes those activities concerned with keeping both the Intermediate Unit’s administrative office and meeting facility open, safe and operational. The Intermediate Unit’s administrative facility is open Monday through Friday from 7:00 a.m. to 10:00 p.m., and weekends as needed. The building includes twelve (12) formal meeting rooms and five (5) semi-formal meeting spaces that are maintained for the use of programs or activities assisting the school districts in the Intermediate Unit’s service area. In addition to providing meeting facilities for the use of our member districts, this administrative facility also is the principal administrative office facility for the entire Intermediate Unit. This includes approximately one hundred thirty (130) workstations and offices, a hearing/testing room, diagnostic/therapy rooms and a staff workroom. It also includes both a 525 square foot secure storage area as well as a 2,200 square foot central warehouse for general supplies for all Intermediate Unit programs. To insure the uninterrupted availability of each of these facilities the Intermediate Unit provides resources for custodial, maintenance and security services in this budget. This function also includes funds to provide those property, casualty, and liability insurances deemed necessary to safeguard the assets and fiscal integrity of the organization and to defend the board, administration and staff from liability. Property Services Include: Insurances listed under Other Services:Building Maintenace Building Rental 123,777$ Auto Property & Liability 1,247$ Cleaning Services 70,000 Boiler and Machinery 6,500 Elevator Maintenance 3,000 Crime & Group Accident 1,750 Equipment Rental 8,196 General Property & Liability 67,000 Equipment Repair & Maintenance 24,077 School Board Legal Liability 85,500 Lawn Care & Landscaping 27,250 Umbrella Liability 39,500 Miscellaneous Services 3,000 Fine Arts 13,000 Snow Removal 20,500 Bonding Insurance 1,000 Storage Rental 25,000 Trash Removal 16,700 Vehicle Maintenance 1,300 Water and Sewage 10,100

TOTAL 332,900$ TOTAL 215,497$

This section also includes funds to provide electric heating and air conditioning ($140,000) for the administrative office facility. A three-year comparison of the total 2600 Plant Operation and Maintenance budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Plant Operation & MaintenanceTOTAL-2600 878,469$ 1,089,373$ 1,089,642$ 269$ 0.03%







2600 PLANT OPERATION AND MAINTENANCENo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.50 45,272$ 0.00 -$ 0.50 45,272$ Support 0.00 - 0.50 38,487 0.00 - 0.50 38,487 Other 0.00 - 0.60 15,123 0.00 - 0.60 15,123

TOTAL SALARIES 0.00 - 1.60 98,882 0.00 - 1.60 98,882

200 BENEFITSSocial Security - 7,564 - 7,564 Retirement - 25,551 - 25,551 Tuition Reimbursement - - - - Worker's Compensation - 1,483 - 1,483 Health Insurance - 22,938 - 22,938 Other Benefits - 625 - 625

TOTAL BENEFITS - 58,161 - 58,161

300 PROFESSIONAL SERVICESOther Professional - 1,100 - 1,100 Technology Plan Svcs - 20,000 - 20,000 Security/Safety Services - 37,200 - 37,200 Other Purchased Professional Services - 66,092 - 66,092

TOTAL PROFESSIONAL SERVICES - 124,392 - 124,392

400 PROPERTY SERVICESCleaning Services - 70,000 - 70,000 Utility Services - 74,550 - 74,550 Equipment Repair & Maintenance - 28,377 - 28,377 Property Maintenance Services - 3,000 - 3,000 Rental Land & Building - 123,777 - 123,777 Equipment Rental - 8,196 - 8,196 Vehicle Rental - - - - Storage Rental - 25,000 - 25,000

TOTAL PROPERTY SERVICES - 332,900 - 332,900

500 OTHER SERVICESInsurances - 215,497 - 215,497 Postage - 12,938 - 12,938 Transport/Telecommunication Svc - 11,767 - 11,767 Xerox - 10,000 - 10,000 Travel - 4,040 - 4,040


600 SUPPLIESCustodial Supplies - 60,440 - 60,440 Natural Gas - - - - Electric - 147,750 - 147,750 Gasoline - 375 - 375 Meals/Refreshments - 8,500 - 8,500

TOTAL SUPPLIES - 217,065 - 217,065

700 PROPERTYNew Equipment - - - - Replacement Equipment - 4,000 - 4,000


800 OTHER OBJECTSMemberships and Dues - - - -

TOTAL OTHER OBJECTS - - - -

TOTAL PLANT OPERATION -$ 1,089,642$ -$ 1,089,642$ AND MAINTENANCE



GENERAL OPERATING BUDGET The 2800 Central Support Services Function of the General Operating section of the General Fund includes those activities which provide support for other Intermediate Unit functions. This support includes Human Resources/Personnel Services and Data Processing Services. As with all other functions of the General Operating Budget listed in the General Administrative column, these services are provided for the overall operation of the Intermediate Unit in support of all its programs, services, and activities irrespective of the funding source or budget. Human Resources/Personnel Services includes the maintenance and operation of a Human Resources office designed to recruit new employees, manage current employees’ wages, benefits, leaves, vacations, terminations, resignations and retirement needs. The Human Resources office is responsible for maintaining appropriate files and required information on current and former employees, administering a wage and employee benefit compensation system, working with an outside vendor to operate a county-wide educational staffing and substitute placement service, conducting FBI fingerprinting, addressing employee safety and wellness issues and providing all required local, state, and federal reports regarding certification, licensure, employee background checks and equal opportunity requirements. The Technology Applications Services are designed to disseminate information and services to school district staff on the effective use and integration of computers, Internet, Video-on-Demand, videoconferencing, and emerging technologies into curriculum and instruction in schools. The major emphasis is on the application and integration of the new technologies into the curriculum. Services include workshops and consultations covering a variety of technology applications and integration methodologies. Areas of consultation include policy formulation, the integration of technology into instruction, professional development, technology assessment, and technology facility planning. In addition, Technology Applications Services negotiates and coordinates a state-wide contract for SAFARI Montage video-on-demand services hosted by PAIUnet. The Technology Services department provides a range of computer services including web mail, database, file sharing, application hosting and network security for the Intermediate Unit. The department operates and maintains the Intermediate Unit’s Local Area Network (LAN) as well as coordinates the countywide K-12 Wide Area Network (WAN) that links all thirteen (13) school districts, three (3) technical schools, and three (3) nonpublic schools in Bucks County to each other, to the Internet, and to PAIUnet, the state’s high speed network. The Moyer Learning Lab, a state-of-the-art computer training facility, located at the Intermediate Unit, is operated, equipped and maintained by Technology Services. This department also manages the Intermediate Unit’s hardware and software inventory and coordinates software installation, configuration, technical support and hardware repair services for the hundreds of Apple and Windows computers and peripherals used by I.U. staff in hundreds of locations throughout the county. The department also facilitates countywide licensing consortia to save districts’ money and provides training and consultation services at discounted rates. As previously indicated in other areas of the General Operating section, all personnel listed in this section are available to assist local school districts in the management of activities in these areas. Some of the external services provided include the coordination of meetings with district personnel directors, publication of various documents providing statistical and comparison information by district on personnel staffing, salary, benefits and other items. A three-year comparison of the total 2800 Central Support Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Human Resources/Personnel 795,026$ 908,322$ 1,047,628$ 139,306$ 15.34%Technology Applications 268,440 359,203 399,365 40,162 11.18%Technology Services 1,680,570 1,740,363 2,104,906 364,543 20.95%TOTAL-2800 2,744,036$ 3,007,888$ 3,551,899$ 544,011$ 18.09%







2800 CENTRAL SUPPORT SERVICESNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.70 91,257$ 2.00 302,830$ 0.00 -$ 2.70 394,087$ Professional Special 1.00 77,449 2.50 183,509 0.00 - 3.50 260,958 Technical 0.00 - 5.00 295,667 0.00 - 5.00 295,667 Support 1.45 65,203 7.90 379,208 0.00 - 9.35 444,411

TOTAL SALARIES 3.15 233,909 17.40 1,161,214 0.00 - 20.55 1,395,123

200 BENEFITSSocial Security 19,217 88,832 - 108,049 Retirement 64,194 298,786 - 362,980 Tuition Reimbursement 9,000 7,000 - 16,000 Worker's Compensation 3,768 17,419 - 21,187 Health Insurance 21,700 285,143 - 306,843 Other Benefits 1,675 8,263 - 9,938

TOTAL BENEFITS 119,554 705,443 - 824,997

300 PROFESSIONAL SERVICESOther Professional Services - 105,500 - 105,500 Health Care Benefits Administration - 18,000 - 18,000 Technical Services - 138,000 - 138,000 Technology Plan Services 2,993 43,160 - 46,153 Contracted Services 3,355 20,000 - 23,355

TOTAL PROFESSIONAL SERVICES 6,348 324,660 - 331,008

400 PROPERTY SERVICESEquipment Repair & Maintenance 1,500 33,275 - 34,775 Information System Equipment Rpr & Mtn - 161,300 - 161,300 Equipment Rental - 27,804 - 27,804 Vehicle Rental - - - -

TOTAL PROPERTY SERVICES 1,500 222,379 - 223,879

500 OTHER SERVICESAuto Liability Insurance - - - - Postage - 10,600 - 10,600 Transport/Telecommunication Svc 2,087 88,022 - 90,109 Advertising - 5,000 - 5,000 Printing and Binding 800 1,290 - 2,090 Xerox 1,719 6,000 - 7,719 Travel 4,300 33,700 - 38,000

TOTAL OTHER SERVICES 8,906 144,612 - 153,518

600 SUPPLIESGeneral Supplies 6,740 209,000 - 215,740 Meeting Supplies - - - - Administrative Software - 358,001 - 358,001 Gasoline - - - - Meals/Refreshments 263 2,625 - 2,888 Books and Periodicals 591 1,600 - 2,191 Educational Software - - - -

TOTAL SUPPLIES 7,594 571,226 - 578,820

700 PROPERTYOriginal Equipment - Capital 20,859 - - 20,859 Replacement Equip - Capital - - - - Technology Infrastructure - 20,000 - 20,000

TOTAL PROPERTY 20,859 20,000 - 40,859

800 OTHER OBJECTSMemberships and Dues 695 3,000 - 3,695

TOTAL OTHER OBJECTS 695 3,000 - 3,695

TOTALCENTRAL SUPPORT SERVICES 399,365 3,152,534 - 3,551,899

TOTAL SUPPORT SERVICES 1,177,642$ 7,114,269$ 521,588$ 8,813,499$




FACILITIES SERVICES The 4600 Existing Building Improvements Services Function accounts for capital expenditures relating to non-routine and extraordinary costs to maintain or improve buildings, service systems and other built-in equipment. All building improvement services will be paid through the Capital Projects Fund (see pages 259 through 263). Funds are budgeted in the General Operating Budget to be transferred to the Capital Projects Fund. A three-year comparison of the total 4600 Existing Building Improvements Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Existing BuildingImprovement ServicesTOTAL-4600 -$ 28,800$ 28,800$ -$ 0.00%







4600 EXISTING BUILDING IMPROVEMENTS

400 PROPERTY SERVICESConstruction Services -$ 13,800$ -$ 13,800$

TOTAL PROPERTY SERVICES - 13,800 - 13,800

700 PROPERTYReplacement Equip - Capital - 15,000 - 15,000


TOTAL EXISTING BUILDING IMPROVEMENTS -$ 28,800$ -$ 28,800$




OTHER FINANCING USES The 5200 Fund Transfer Function provides support to other programs and services of the Intermediate Unit that are, by their nature, more accurately accounted for outside of the General Operating Budget. The summary below identifies the fund that will be receiving the operating transfer. The 5900 Budgetary Reserve Function is not an expenditure object or account; this is strictly a budgetary account. In addition to the appropriations which are made to the other functions, it is a sound management practice to provide for operating contingencies through a BUDGET RESERVE. Experience indicates that there are certain variables over which control is impossible regardless of the care with which the budget is prepared. These variables include unpredictable changes in the cost of goods and services and the occurrence of events which are vaguely perceptible during the time of budget preparation but which, nevertheless, may require expenditures by the school system during the year for which the budget is being prepared. Expenditures may not be recorded against the BUDGET RESERVE, only against the line items which appear throughout the functional appropriations. Whatever may be needed from the BUDGET RESERVE may not be used until after transfer from the reserve to the appropriate function. Each such transfer requires the prior authorization of the Board of School Directors and may be made only during the last nine months of the fiscal year. A three-year comparison of the total 5200 Fund Transfer function and 5900 Budgetary Reserve function for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Capital Projects Fund Transfer 500,000$ 300,000$ 300,000$ -$ 0.00%Debt Service Transfer - 100,000 100,000 - 0.00%Internal Service Fund Transfer - - - - 0.00%Art Trust Fund Transfer 10,000 10,000 10,000 - 0.00%Operational Budget Reserve - 20,000 20,000 - 0.00%

TOTAL-5200 & 5900 510,000$ 430,000$ 430,000$ -$ 0.00%







5000 OTHER FINANCING USES

5200 FUND TRANSFERFund Transfers -$ 400,000$ -$ 400,000$ Art Trust Fund - 10,000 - 10,000

TOTAL FUND TRANSFER - 410,000 - 410,000

5900 BUDGETARY RESERVEOperational Budget Reserve - 20,000 - 20,000

TOTAL BUGETARY RESERVE - 20,000 - 20,000

TOTAL OTHER FINANCING USES -$ 430,000$ -$ 430,000$

GRAND TOTAL 1,177,642$ 7,573,069$ 521,588$ 9,272,299$

DETAILED 2015-2016

NONPUBLIC AND OTHER EXPENDITURE

BUDGET $6,716,430

The Nonpublic and Other

Category of the General Fund Budget provides funds for seven (7) major activities of the Intermediate Unit. These seven activities are Act 89-Nonpublic Auxiliary Services, Title I Nonpublic Services, Bucks County Drug & Alcohol Commission Grant (BCDAC), Facility Services – Tawanka, Wide Area Network Technology Services, and Microsoft Technology Services. Each of these major programs provides specialized services to the member school districts and other nonprofit educational agencies in the Intermediate Unit’s service area.





NONPUBLIC AND OTHER PROGRAMS BUDGET


The Nonpublic and Other Programs Budget of the Bucks County Intermediate Unit provides auxiliary educational services and technology-related services to the member school districts and other not-for-profit educational institutions in its service area. These auxiliary educational and technology services are provided through separate funding sources for each service. The funds are expended according to appropriations as approved by the Intermediate Unit's Board of School Directors, the appropriate control or funding agency, and the LEA receiving the services. The appropriations are categorized and summarized regarding these particular funding sources. The sources included in this year's budget are Act 89-Nonpublic Auxiliary Services, Title I Nonpublic Services, Bucks County Drug & Alcohol Commission Grant (BCDAC), Facility Services – Tawanka, Wide Area Network Technology Services, and Microsoft Technology Services. Act 89-Nonpublic Auxiliary Services The Bucks County Intermediate Unit has been designated by the Pennsylvania Department of Education as the responsible public agency to provide auxiliary services to children in the nonpublic schools within its geographic boundaries. The Bucks County Intermediate Unit has provided "auxiliary services" to nonpublic school children in Bucks County since 1972. The Intermediate Units in Pennsylvania first became involved in these services for children attending nonpublic schools by the enactment of Act 194 in 1972. Auxiliary services were funded through that law until the United States Supreme Court ruled it unconstitutional in May 1975. In late August 1975, Act 89 was passed to replace Act 194 and reinstitute the auxiliary services for nonpublic school students. While most services provided for in Act 194 were available again through Act 89, the most significant change in the new law was the requirement that services be offered to the students outside the sectarian schools they attended. Initially, this off-site requirement posed some difficulties in administration and implementation. However, this provision was accommodated through the use of trailers at the school sites for scheduled classes and consultations. In general, auxiliary services were provided only in public school buildings, facilities leased by the Intermediate Unit, nonpublic nonsectarian schools, and/or mobile units. Exceptions were speech and hearing services, initial diagnostic and evaluative psychological services, and vision services which, as health services, may take place within the nonpublic facilities. SB 494 (1998) amended Act 89 to provide for auxiliary services to be consistent with the U.S. Supreme Court ruling in Agostini v. Felton which allows public school teachers to enter parochial schools and provide services. The "auxiliary services" provided to nonpublic school children are secular, neutral, non-ideological, supplementary programs which are available to public school children in the same local area. The services available to nonpublic school children attending nonpublic nonprofit schools in Bucks County are:

1. Guidance counseling 2. Psychological and educational evaluations and consultations 3. Corrective reading and corrective mathematics 4. Speech therapy





Act 89-Nonpublic Auxiliary Services - continued The Commonwealth of Pennsylvania appropriates all funds for Act 89. The total state allocation is determined by multiplying the number of nonpublic school students as of October 1 of the preceding school year by forty-five dollars ($45.00), plus the maximum adjusted increase established by the legislature. For the 2015-2016 school year, the estimates based on the Governor's Budget will allow for a dollar figure of $402.668 per student. According to preliminary enrollment figures, as of February 1, 2015, there are approximately 10,952 students in Bucks County nonpublic schools (a decrease of 599 students from the prior year). Pennsylvania Department of Education budgetary regulations and requirements stipulate the following use of funds: that not less than seventy-six percent (76%) may be expended for the educational program and related services; that not more than six percent (6%) of the total allocation may be expended for administrative services; and that not more than eighteen percent (18%) may be expended for rental of physical facilities. Sixty-six percent (66%) of the Intermediate Unit's Nonpublic (Act 89) Budget is contracted with Catapult Learning for the delivery of appropriate educational services. Title I Nonpublic Services The Intermediate Unit provides Title I Remedial Service, under contracts, to eligible students in nonpublic schools in Bensalem, Bristol Township, Centennial, Central Bucks, Council Rock, Hatboro-Horsham, Morrisville, Pennridge, Pennsbury, and Quakertown Community School Districts; and to the following schools: Holy Family Regional, Holy Trinity, Nativity of Our Lord, Our Lady of Grace, St. Agnes/Sacred Heart, St. Andrew, St. Charles Borromeo, St. Ephrem, St. Isidore, St. John the Baptist, St. Joseph/St. Robert, St. Jude, St. Katherine Drexel, St. Mark, and St. Michael the Archangel. The service is provided by a reading specialist utilizing the Act 89 trailers at each school or in classrooms provided in the schools. The Intermediate Unit also provides Title I Professional Development and/or Parent Involvement Services to staff in nonpublic schools in Bensalem, Bristol Township, Centennial, Council Rock, Neshaminy, Pennridge, and Pennsbury School Districts. Bucks County Drug and Alcohol Commission Grant (BCDAC) The Bucks County Drug and Alcohol Commission Inc., [the single county authority on drug & alcohol services] provides three (3) separate grants. The first grant is to address the BCDAC prevention goals from their long range plan by providing appropriate drug & alcohol prevention programs for the targeted population in the schools of Bucks County. The program include: drug & alcohol prevention information dissemination and direct prevention programs to Bucks County schools. The second grant is to address gambling prevention in Bucks County youth. The programs include: gambling awareness and prevention information dissemination, and direct gambling prevention programs to Bucks County schools. The third grant is the Strategic Prevention Framework/Partnerships for Success grant. This project is designed to address three priorities: Underage drinking among high school students, prescription drug misuse and abuse among middle school students and Parent Programs on underage drinking.





Facility Services – Neshaminy SD In an effort to reduce costs to several programs that were leasing various different office and/or classroom spaces throughout the lower part of the county, the Intermediate Unit entered into an agreement with Neshaminy School District to lease Tawanka Learning Center (formerly Tawanka Elementary School). The Intermediate Unit has the responsibility of keeping the center open, safe and operational. The Tawanka Learning Center includes 25 classrooms, various office spaces, multi-purpose room, kitchen, boiler room as well as other miscellaneous rooms. The revenues to support the expenditures for this budget will come from rent charged to the programs utilizing space as well as from rent from outside educational partner organizations that are sub-leasing space from the Intermediate Unit. The lease for Tawanka Learning Center will expire at the conclusion of the 2014-2015 school year and it is expected that the Intermediate Unit will continue to lease comparable space within the Neshaminy School District. Wide Area Network Technology Services Act 183 of 2004, also known as the e-Fund, created opportunities for school entities to promote and accelerate broadband deployment through the awarding of funds to purchase services, hardware, professional development, technical assistance, and distance education. During the 2007, 2008, and 2009 school years, Bucks County was awarded $1.59M to develop a countywide fiber-optic network. It is through the creation of this wide area network that our schools are now connected to each other and to every school district participating in PAIUnet. The Intermediate Unit manages the wide area network in partnership with the member districts and/or awarded vendor partners and, in turn, invoices each member school districts, vocational and career technical schools, and nonpublic schools that have agreed to purchase their telecommunication services through the WAN. In 2015, the Intermediate Unit coordinated a re-bid process for Internet Services. This process allowed the member districts, career and technical schools, and non-public partners to realize a sixty-six percent (66%) reduction in the unit cost for Internet bandwidth. This allowed all members to substantially increase their Internet bandwidth allocations with minimal impact to their operating budgets. Microsoft Technology Services Because all school districts in the county currently purchase Microsoft licensing, the Intermediate Unit’s Technology Department has entered into an arrangement with Dell, Inc. to purchase Microsoft licensing at consortium rates. By acting as the aggregator, the Intermediate Unit is able to leverage our collective purchasing power to reduce overall costs. The annual software licensing agreement covers all necessary software, server, management, and client access licenses required to run various Microsoft technologies on desktops, laptops, and servers.





Comparison to Prior Year The overall Nonpublic and Other Programs Budget decreased primarily as a result of the decrease in the Commonwealth’s Act 89 Nonpublic Services Subsidy.

2014-15 2015-16 Increase/Budget Budget Decrease Percent

Salaries 1,265,016$ 1,036,790$ (228,226)$ (18.04%)Benefits 578,347 541,330 (37,017) (6.40%)Professional Services 100,507 74,277 (26,230) (26.10%)Property Services 537,151 612,798 75,647 14.08%Other Services 3,384,632 3,393,200 8,568 0.25%Supplies 1,015,364 977,816 (37,548) (3.70%)Property - - - 0.00%Other Objects 1,250 1,250 - 0.00%Other Financial Uses 134,556 148,048 13,492 10.03%

TOTAL 7,016,823$ 6,785,509$ (231,314)$ (3.30%)

SALARIES have decreased due to a reduction in the staff in the Today, Inc., Act 89 and Facilities - Neshaminy programs. BENEFITS have decreased due to the reductions in staff salaries in the Today, Inc., Act 89, and Facilities - Neshaminy programs. PROFESSIONAL SERVICES have decreased due to shift in spending to resources in the Property Services category in the Facilities – Neshaminy program. PROPERTY SERVICES have increased because one staff member in the Facilities – Neshaminy program retired and was replaced by an individual provided through a third part service and the shifting of services from the Professional Services category. OTHER SERVICES has not materially changed. SUPPLIES have decreased due to an increase in the budgeted amount for the Microsoft Technology Services. PROPERTY has remained unchanged. OTHER OBJECTS has remained unchanged. OTHER FINANCIAL USES have increased due to the increase in the indirect cost rate applied.




PARTICIPATING ACT 89 – NONPUBLIC SCHOOLS

ATG Learning Academy Abrams Hebrew Academy Archbishop Wood High School Bensalem Baptist Buckingham Friends School Bucks County Country Day School Calvary Christian School Chandler Hall Children’s House of Bucks County Children’s Learning Center-Yardley Childtowne Montessori School Christian Day School of Trevose Community Christian Day School Conwell/Egan Catholic High School Doylestown Hospital Children’s Village Emilie Christian Day School Faith Christian Academy First Presbyterian Children’s School George School Good Beginnings Kindergarten Grandview Hospital Children’s Center Grey Nun Academy Holy Family Regional School Holy Ghost Prepatory School Holy Trinity School Hope Christian School Ivyland New Church Montessori Preschool Judy Sare-Tifereth Israel Preschool & Kindergarten Kids Are First Kingdom Academy for Creative & Performing Arts Kinderworks-Doylestown Lifespan School and Day Care Nativity of Our Lord School Neighborhood Learning Center Neshaminy Valley Montessori New Hope Academy – Doylestown New Hope Academy – Yardley Newtown Friends School Ohev Shalom Kindergarten

Our Lady of Good Counsel School Our Lady of Grace School Our Lady of Mt. Carmel School Oxford Valley Co-op Kindergarten Pen Ryn School Philadelphia Christian Center Academy Plumstead Christian School Quakertown Christian School Queen of the Universe School River Valley Waldorf School Shir Ami Solebury School Springtime School St. Agnes/Sacred Heart School St. Andrew School St. Andrews Nursery School St. Charles Borromeo School St. Ephrem School St. Ignatius School St. Isadore School St. John the Baptist School St. Joseph/St. Robert School St. Jude School St. Katherine Drexel School St. Mark School St. Mary Hospital Child Development Center St. Michael the Archangel Steeple Kids Childcare Center Temple Judea Tinicum Art & Science Trevose Day School Trinity Buckingham Nursery School Trinity Day School United Friends School Upper Bucks Christian Academy Villa Joseph Marie High School




INSTRUCTIONAL PROGRAMS

The 1100 Regular Instructional Programs Function of the Nonpublic and Other Section of the General Fund includes all activities dealing directly with the interaction between teachers and students (and related costs) which can be directly attributed to a program of instruction. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving cocurricular activities. The regular instruction activities are designed to provide students in grades K-12 with learning experiences to prepare them for activities as citizens, family members, and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Title I Nonpublic column comprises funds to provide for educational services for nonpublic schools students and staff in school districts that have requested that the Intermediate Unit provide these services. Today, Inc. column comprised funds that provided for a continuous educational program designed to meet the needs of teenage students who were undergoing rehabilitation and treatment for substance abuse. Classes were conducted by certified and highly qualified teachers at the Today facilities in mathematics, science, social studies, English and health education. Today, Inc. was acquired by Pyramid Healthcare in 2014 and the students were relocated to a different facility. We are no longer providing services to the students at the new facility. A three-year comparison of the 1100 Regular Instructional Programs budget for the expenditure items shown on the next page is as follows:


INCREASE/2013-14 2014-15 2015-16 DECREASE

PROGRAM ACTUAL BUDGET BUDGET AMOUNT PERCENT

Title I Nonpublic 137,454$ 160,804$ 206,454$ 45,650$ 28.39%Today, Inc. 107,090 123,497 - (123,497) (100.00%)TOTAL-1100 - 244,544$ - 284,301$ - 206,454$ (77,847)$ (27.38%)

Continued to Next Page




ACT 89 TITLE I BUCKS CO. DRUG & FACILITY SERVICES - NONPUBLIC NONPUBLIC ALCOHOL COM. GRANT NESHAMINY SD


1100 REGULAR INSTRUCTIONAL PROGRAMSNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 - 1.00 103,942 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 1.00 103,942 0.00 - 0.00 -

200 BENEFITSSocial Security - 7,952 - - Retirement - 26,859 - - Tuition Reimbursement - - - - Worker's Compensation - 1,559 - - Health Insurance - 8,723 - - Other Benefits - - - -

TOTAL BENEFITS - 45,093 - -

300 PROFESSIONAL SERVICESProfessional Educational Services - - - - Technology Plan Services - 950 - -

TOTAL PROFESSIONAL SERVICES - 950 - -

500 OTHER SERVICESPostage - 22 - - Transport/Telecommunication Svc - - - Xerox - 250 - - Travel - 1,500 - -

TOTAL OTHER SERVICES - 1,772 - -

600 SUPPLIESGeneral Supplies - 54,697 - - Books and Periodicals - - - -

TOTAL SUPPLIES - 54,697 - -

TOTALREGULAR INSTRUCTIONAL PROGRAMS -$ 206,454$ -$ -$


WIDE AREA NETWORK MICROSOFTTECH SERVICES TECH SERVICES TODAY, INC. TOTAL


1100 REGULAR INSTRUCTIONAL PROGRAMSNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 0.00 -$ Instructional 0.00 - 0.00 - 0.00 1.00 103,942 Support 0.00 - 0.00 - 0.00 0.00 - Instructional Assistant 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 1.00 103,942

200 BENEFITSSocial Security - - 7,952 Retirement - - 26,859 Tuition Reimbursement - - - Worker's Compensation - - 1,559 Health Insurance - - - 8,723 Other Benefits - - - -

TOTAL BENEFITS - - - 45,093

300 PROFESSIONAL SERVICESProfessional Educational Services - - - - Technology Plan Services - - 950

TOTAL PROFESSIONAL SERVICES - - - 950

500 OTHER SERVICESPostage - - 22 Transport/Telecommunication Svc - - - Xerox - - 250 Travel - - 1,500

TOTAL OTHER SERVICES - - - 1,772

600 SUPPLIESGeneral Supplies - - 54,697 Books and Periodicals - - -

TOTAL SUPPLIES - - - 54,697

TOTALREGULAR INSTRUCTIONAL PROGRAMS -$ -$ -$ 206,454$






NONPUBLIC AND OTHER PROGRAMS BUDGET The 1500 Nonpublic Programs operated by the Intermediate Unit include activities designed to serve students attending a school established by an agency, group, or religious, non-profit establishment as compared to those established and supported by Commonwealth of Pennsylvania or the federal government. The "auxiliary services" provided in this program to nonpublic school children include corrective reading, corrective mathematics, and speech and language therapy. Corrective reading instruction is available on a regularly scheduled basis from one to three times per week for kindergarten through twelfth grade students. Classes are conducted in groups of two to twelve students in relocatable classrooms located at the site, or inside the actual facility housing the particular program offered by the nonpublic agency. Communication between the remediation specialist and the nonpublic classroom teacher, and between the remediation specialist and the student's parents is included and is an important aspect of these "auxiliary services". Formal and informal conferences and a formal written system of exchanging information, concerns, and progress reports between the Intermediate Unit's remediation specialist and the nonpublic students' parents, between the Intermediate Unit's remediation specialist and the appropriate nonpublic school representative and classroom teacher, are all used to expedite the identification and correction of the students’ learning problems. Written progress reports for each pupil are provided to parents and teachers at least twice per year in both reading and math. Parent conferences are conducted at least once per year. Speech and language evaluations are also available to students in eligible nonpublic schools that do not receive onsite therapy.

The auxiliary remedial services being provided by the Intermediate Unit are available to over ten thousand (10,000) nonpublic school students in eighty-one (81) different facilities located throughout Bucks County. In 2014-2015, 1,341 students received supplemental remedial services. More than 589 students are enrolled in speech classes.

A three-year comparison of the total 1500 Nonpublic Programs budget for the expenditure items shown on the next page is as follows:




Act 89 NonpublicTOTAL-1500 4,054,196$ 3,988,128$ 3,979,862$ (8,266)$ (0.21%)






1500 NONPUBLIC PROGRAMSNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 6.60 620,962 0.00 - 0.00 - 0.00 - Support 0.40 19,249 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 7.00 640,211 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security 48,978 - - - Retirement 163,623 - - - Tuition Reimbursement 975 - - - Worker's Compensation 9,603 - - - Health Insurance 79,901 - - - Other Benefits 375 - - -

TOTAL BENEFITS 303,455 - - -

300 PROFESSIONAL SERVICESProfessional Educational Services - - - - Technical Services - - - - Technology Plan Services 6,745 - - -

TOTAL PROFESSIONAL SERVICES 6,745 - - -

400 PROPERTY SERVICESMoving Services - - - - Equipment Maintenance Service 724 - - - Equipment Rental 3,000 - - -

TOTAL PROPERTY SERVICES 3,724 - - -

500 OTHER SERVICESPostage 50 - - - Transport/Telecommunication Service 344 - - - Printing and Binding 250 - - - Xerox 1,500 - - - Travel 4,000 - - - Contracts with LEA's 3,007,304 - - -

TOTAL OTHER SERVICES 3,013,448 - - -

600 SUPPLIESGeneral Supplies 4,000 - - - Meeting Supplies - - - - Meals/Refreshments 250 - - - Books and Periodicals 250 - - - Educational Software - - - - Tech Supplies & Fees 7,529 - - -

TOTAL SUPPLIES 12,029 - - -

800 OTHER OBJECTSDues and Fees 250 - - -

TOTAL OTHER OBJECTS 250 - - -

TOTAL NONPUBLIC PROGRAMS 3,979,862 - - -

TOTALINSTRUCTIONAL PROGRAMS 3,979,862$ 206,454$ -$ -$






1500 NONPUBLIC PROGRAMSNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 - 0.00 - 0.00 - 6.60 620,962 Support 0.00 - 0.00 - 0.00 - 0.40 19,249

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 7.00 640,211

200 BENEFITSSocial Security - - - 48,978 Retirement - - - 163,623 Tuition Reimbursement - - - 975 Worker's Compensation - - - 9,603 Health Insurance - - - 79,901 Other Benefits - - - 375


300 PROFESSIONAL SERVICESProfessional Educational Services - - - - Technical Services - - - - Technology Plan Services - - - 6,745

TOTAL PROFESSIONAL SERVICES - - - 6,745

400 PROPERTY SERVICESMoving Services - - - - Equipment Maintenance Service - - - 724 Equipment Rental - - - 3,000

TOTAL PROPERTY SERVICES - - - 3,724

500 OTHER SERVICESPostage - - - 50 Transport/Telecommunication Service - - - 344 Printing and Binding - - - 250 Xerox - - - 1,500 Travel - - - 4,000 Contracts with LEA's - - - 3,007,304

TOTAL OTHER SERVICES - - - 3,013,448

600 SUPPLIESGeneral Supplies - - - 4,000 Meeting Supplies - - - - Meals/Refreshments - - - 250 Books and Periodicals - - - 250 Educational Software - - - - Tech Supplies & Fees - - - 7,529


800 OTHER OBJECTSDues and Fees - - - 250

TOTAL OTHER OBJECTS - - - 250

TOTAL NONPUBLIC PROGRAMS - - - 3,979,862

TOTALINSTRUCTIONAL PROGRAMS -$ -$ -$ 4,186,316$




SUPPORT SERVICES The 2100 Pupil Services Function of the Nonpublic and Other Section of the General Fund Budget is designed to assess and improve the well-being of students and supplement the teaching/learning process. Included in this function are guidance activities designed to provide program coordination and other consultation services as needed by the students in nonpublic and other school programs served by the Intermediate Unit. The principal service being provided by the funds appropriated under this function is guidance counseling. Act 89-Nonpublic guidance and counseling services are designed to identify the particular "auxiliary service" needs of students in these programs. Guidance and counseling services are available, upon request, to all students during this process. A counselor meets with a student in the Intermediate Unit operated facility at the child's school. The normal process of handling referrals includes a battery of standard "learning tests" to identify significant learning disabilities. During this process both counselors and psychologists have contact with the parents of the students being evaluated to explain the process, results and recommendations. During the 2014-2015 school year, 2,618 elementary students were served directly by the elementary school counselors and 1,850 secondary students were served directly by the secondary school counselors. Certified School Psychologists evaluated 345 elementary students and 28 secondary students. They consulted with non-public school teams to support 125 elementary students and 6 secondary students. A three-year comparison of the total 2100 Pupil Services budget for the expenditure items shown on the next page is as follows:




Act 89 NonpublicTOTAL-2100 327,622$ 319,970$ 312,153$ (7,817)$ (2.44%)






SUPPORT SERVICES

2100 PUPIL SERVICESNo. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsInstructional 2.075 153,360$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional Services 0.00 0.00 - 0.00 - 0.00 - Support 1.00 26,594 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 3.075 179,954 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security 13,766 - - - Retirement 46,446 - - - Tuition Reimbursement - - - Worker's Compensation 2,699 - - - Health Insurance 64,439 - - - Other Benefits - - - -


300 PROFESSIONAL SERVICESEmployee Training & Development 250 - - - Technology Plan Services 2,921 - - -


400 PROPERTY SERVICESEquipment Maintenance Service 1,112 - - -

TOTAL PROPERTY SERVICES 1,112 - - -

500 OTHER SERVICESPostage 200 - - - Transport/Telecommunication Service 66 - - - Travel 100 - - -

TOTAL OTHER SERVICES 366 - - -

600 SUPPLIESGeneral Supplies - - - - Books & Periodicals 200 - - -

TOTAL SUPPLIES 200 - - -

TOTAL PUPIL SERVICES 312,153$ -$ -$ -$







100 SALARIES Positions Positions Positions PositionsInstructional 0.00 -$ 0.00 -$ 0.00 -$ 2.08 153,360$ Other Professional Services 0.00 - 0.00 - 0.00 - 0.00 -$ Support 0.00 - 0.00 - 0.00 - 1.00 26,594

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 3.08 179,954

200 BENEFITSSocial Security - - - 13,766 Retirement - - - 46,446 Tuition Reimbursement - - - - Worker's Compensation - - - 2,699 Health Insurance - - - 64,439 Other Benefits - - - -


300 PROFESSIONAL SERVICESEmployee Training & Development - - - 250 Technology Plan Services - - - 2,921


400 PROPERTY SERVICESEquipment Maintenance Service - - - 1,112


500 OTHER SERVICESPostage - - - 200 Transport/Telecommunication Service - - - 66 Travel - - - 100

TOTAL OTHER SERVICES - - - 366

600 SUPPLIESGeneral Supplies - - - - Books & Periodicals - - - 200

TOTAL SUPPLIES - - - 200

TOTAL PUPIL SERVICES -$ -$ -$ 312,153$

BUCKS COUNTY



The 2200 Instructional Staff Services Function includes activities associated with assisting, supporting, advising and directing the instructional staff with or on the content and process of providing learning experiences for students. Bucks County Drug and Alcohol Commission Grant (BCDAC) The Bucks County Drug and Alcohol Commission Inc., [the single county authority on drug & alcohol services] provides three (3) separate grants. The first grant is to address the BCDAC prevention goals from their long range plan by providing appropriate drug & alcohol prevention programs for the targeted population in the schools of Bucks County. The program include: drug & alcohol prevention information dissemination and direct prevention programs to Bucks County schools. The second grant is to address gambling prevention in Bucks County youth. The programs include: gambling awareness and prevention information dissemination, and direct gambling prevention programs to Bucks County schools. The third grant is the Strategic Prevention Framework/Partnerships for Success grant. This project is designed to address three priorities: Underage drinking among high school students, prescription drug misuse and abuse among middle school students and Parent Programs on underage drinking. Title I Nonpublic Services – The Intermediate Unit provides Title I Remedial Service, under contracts, to eligible students in nonpublic schools in Bensalem, Bristol Township, Centennial, Central Bucks, Council Rock, Hatboro-Horsham, Morrisville, Neshaminy, Pennridge, Pennsbury, and Quakertown Community School Districts. The service is provided by 1.0 FTE reading specialists utilizing the Act 89 trailers at each school or in classrooms provided in the schools. The Intermediate Unit also provides Title I Professional Development and/or Parent Involvement Services to staff in nonpublic schools in Bensalem, Bristol Township, Centennial, Council Rock, Neshaminy, Pennridge, and Pennsbury School Districts. A three-year comparison of the total 2200 Instructional Staff Services budget for the expenditure items shown on the next page is as follows:




BCDAC 41,426$ 42,219$ 42,851$ 632$ 1.50%Title I Nonpublic 5,146 14,860 9,141 (5,719) (38.49%)TOTAL-2200 46,572$ 57,079$ 51,992$ (5,087)$ (10.92%)







100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.35 31,309$ 0.00 -$ Instructional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.35 31,309 0.00 -

200 BENEFITSSocial Security - - 2,395 - Retirement - - 7,837 - Worker's Compensation - - 470 - Health Insurance - - 363 - Other Benefits - - - -

TOTAL BENEFITS - - 11,065 -

300 PROFESSIONAL SERVICESProfessional Educational Services - 6,719 - Technology Plan Services - - 332 -

TOTAL PROFESSIONAL SERVICES - 6,719 332 -

500 OTHER SERVICESPostage - - - Transport/Telecommunication Svcs - - - Xerox - - - Travel - - 145 -

TOTAL OTHER SERVICES - - 145 -

600 SUPPLIESGeneral Supplies - 2,422 - Meeting Supplies - - - -

TOTAL SUPPLIES - 2,422 - -

800 OTHER OBJECTSDues and Fees - - - -


TOTALINSTRUCTIONAL STAFF SERVICES -$ 9,141$ 42,851$ -$







100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.35 31,309$ Instructional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.35 31,309

200 BENEFITSSocial Security - - - 2,395 Retirement - - - 7,837 Worker's Compensation - - - 470 Health Insurance - - - 363 Other Benefits - - - -


300 PROFESSIONAL SERVICESProfessional Educational Services - - - 6,719 Technology Plan Services - - - 332


500 OTHER SERVICESPostage - - - - Transport/Telecommunication Svcs - - - - Xerox - - - - Travel - - - 145

TOTAL OTHER SERVICES - - - 145

600 SUPPLIESGeneral Supplies - - - 2,422 Meeting Supplies - - - -


800 OTHER OBJECTSDues and Fees - - - -


TOTALINSTRUCTIONAL STAFF SERVICES -$ -$ -$ 51,992$




The 2300 Administrative Services Function of the Nonpublic and Other Programs section of the General Fund includes those activities concerned with directing and managing the auxiliary services program for nonpublic school students. They include the activities performed by the nonpublic school services coordinator and others in general supervision of all operations of the program of services, evaluation of program staff, assignment of duties of program staff, supervision and maintenance of program records, and coordination of program activities. It also includes clerical staff supporting these activities. Act 89 – Nonpublic – The expenditures in the Act 89-Nonpublic column are designated to provide for the overall management of the auxiliary services program for nonpublic school students. This is the third year that the Intermediate Unit is budgeting for these expenditures within the 2300 function. A three-year comparison of the total 2300 Administrative Services budget for the expenditure items shown on the next page is as follows:




Act 89 NonpublicTOTAL-2300 251,458$ 265,782$ 148,034$ (117,748)$ (44.30%)







100 SALARIES Positions Positions Positions PositionsAdministrative 0.50 52,500$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 0.00 - 0.00 - 0.00 - Support 0.60 28,874 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 1.10 81,374 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security 6,225 - - - Retirement 21,027 - - - Worker's Compensation 1,221 - - - Health Insurance 25,269 - - - Other Benefits 625 - - -


300 PROFESSIONAL SERVICESEmployee Training & Development 200 - - - Professional Educational Services - - - Technology Plan Services 1,045 - - -


500 OTHER SERVICESPostage 750 - - - Transport/Telecommunication Svcs 980 - - - Xerox 1,038 - - - Travel 6,030 - - -

TOTAL OTHER SERVICES 8,798 - - -

600 SUPPLIESGeneral Supplies 500 - - - Meeting Supplies 150 - - - Meals/Refreshments 100 - - - Books & Periodicals 500 - - -

TOTAL SUPPLIES 1,250 - - -

800 OTHER OBJECTSDues and Fees 1,000 - - -

TOTAL OTHER OBJECTS 1,000 - - -

TOTALADMINISTRATIVE SERVICES 148,034$ -$ -$ -$







100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.50 52,500$ Instructional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.60 28,874

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 1.10 81,374

200 BENEFITSSocial Security - - - 6,225 Retirement - - - 21,027 Worker's Compensation - - - 1,221 Health Insurance - - - 25,269 Other Benefits - - - 625


300 PROFESSIONAL SERVICESEmployee Training & Development - - - 200 Professional Educational Services - - - - Technology Plan Services - - - 1,045


500 OTHER SERVICESPostage - - - 750 Transport/Telecommunication Svcs - - - 980 Xerox - - - 1,038 Travel - - - 6,030


600 SUPPLIESGeneral Supplies - - - 500 Meeting Supplies - - - 150 Meals/Refreshments - - - 100 Books & Periodicals - - - 500


800 OTHER OBJECTSDues and Fees - - - 1,000

TOTAL OTHER OBJECTS - - - 1,000

TOTALADMINISTRATIVE SERVICES -$ -$ -$ 148,034$




The 2600 Plant Operation and Maintenance Function of the Nonpublic and Other Section of the General Fund Budget includes those activities concerned with keeping the facilities needed to provide these programs and services open, safe and operational. All of the expenditures included in the Act 89-Nonpublic column are used to support the Intermediate Unit’s Catapult office and the office space utilized by the nonpublic program in the Intermediate Unit’s administrative office, meeting facility, and warehouse. Catapult’s office is currently located in the Neshaminy School District in Bucks County. The nonpublic costs are for providing office space that is used by Catapult Learning in its delivery of professional services on behalf of the Intermediate Unit's program. The Pennsylvania Department of Education budgetary regulations and requirements limit the amount of funds for providing facilities to eighteen percent (18%) of the total allocation in Nonpublic (Act 89) subsidies. Through contract usage change and other shared facility agreements the Intermediate Unit has been able to limit the percent of Nonpublic (Act 89) funds actually needed to provide appropriate facilities for this program to less than 15% of the entire appropriation. Funds are not available in either the Title I Nonpublic program budgets to cover appropriate office rental costs. These services however, are made available (at no cost to these budgets) through the economy of scale of the Intermediate Unit's entire operation. All of the expenditures in the Facility Services – Neshaminy SD column are used to support the Intermediate Unit’s building and office space rented from Neshaminy School District and utilized by several Intermediate Unit programs as well as outside educational agencies. The space includes 25 classrooms, various office spaces, multi-purpose room, kitchen, boiler room as well as other miscellaneous rooms. A three-year comparison of the total 2600 Plant Operation and Maintenance budget for the expenditure items shown on the next page is as follows:




Act 89 Nonpublic 99,483$ 100,416$ 105,000$ 4,584$ 4.57%Facility Services - Neshaminy SD 538,208 600,612 594,119 (6,493) (1.08%)TOTAL-2600 637,691$ 701,028$ 699,119$ (1,909)$ (0.27%)







100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - Maintenance 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security - - - - Retirement - - - - Worker's Compensation - - - - Health Insurance - - - - Other Benefits - - - -

TOTAL BENEFITS - - - -

300 PROFESSIONAL SERVICESTechnology Plan Services - - - - Safety & Security - - - - Other Purchased Professional Services - - - -

TOTAL PROFESSIONAL SERVICES - - - -

400 PROPERTY SERVICESCleaning Services - - - 63,860 Utility Services - - - 60,000 Building Maintenance - - - 64,102 Equipment Maintenance - - - - Vehicle Maintenance - - - - Vehicle Rental - - - - Building Rental 105,000 - - 315,000

TOTAL PROPERTY SERVICES 105,000 - - 502,962

500 OTHER SERVICESAuto Insurance - - 1,247 Transport/Telecommunication Svcs - - - - Travel - - - -


600 SUPPLIESGeneral Supplies - - - 14,660 Heat, Oil, Electricity - - - 75,000 Gasoline - - 250


700 PROPERTYOriginal Property - - - - Replacement Property - - - -

TOTAL PROPERTY - - - -

800 OTHER OBJECTSDues & Fees - - - -


TOTAL PLANT OPERATION AND MAINTENANCE 105,000 - - 594,119







100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - Maintenance 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -



300 PROFESSIONAL SERVICESTechnology Plan Services - - - - Safety & Security - - - - Other Purchased Professional Services - - - -


400 PROPERTY SERVICESCleaning Services - - - 63,860 Utility Services - - - 60,000 Building Maintenance - - - 64,102 Equipment Maintenance - - - - Vehicle Maintenance - - - - Vehicle Rental - - - - Building Rental - - - 420,000


500 OTHER SERVICESAuto Insurance - - - 1,247 Transport/Telecommunication Svcs - - - - Travel - - - -


600 SUPPLIESGeneral Supplies - - - 14,660 Heat, Oil, Electricity - - - 75,000 Gasoline - - - 250


700 PROPERTYOriginal Property - - - - Replacement Property - - - -


800 OTHER OBJECTSDues & Fees - - - -


TOTAL PLANT OPERATION AND MAINTENANCE - - - 699,119



NONPUBLIC AND OTHER PROGRAMS BUDGET The 2800 Central Support Services Function of the Nonpublic and Other Section of the General Fund Budget includes those Data Processing Services which provide technology support for Intermediate Unit member school districts and vocational technical schools. This support includes the Microsoft Technology Services as well as the Wide Area Network Technology Services. Wide Area Network Technology Services Act 183 of 2004, also known as the e-Fund, created opportunities for school entities to promote and accelerate broadband deployment through the awarding of funds to purchase services, hardware, professional development, technical assistance, and distance education. During the 2007, 2008, and 2009 school years, Bucks County was awarded $1.59M to develop a countywide fiber-optic network. It is through the creation of this wide area network that our schools are now connected to each other and to every school district participating in PAIUnet. The Intermediate Unit manages the wide area network in partnership with the member districts and/or awarded vendor partners and, in turn, invoices each member school districts, vocational and career technical schools, and nonpublic schools that have agreed to purchase their telecommunication services through the WAN. In 2015, the Intermediate Unit coordinated a re-bid process for Internet Services. This process allowed the member districts, career and technical schools, and non-public partners to realize a sixty-six percent (66%) reduction in the unit cost for Internet bandwidth. This allowed all members to substantially increase their Internet bandwidth allocations with minimal impact to their operating budgets. Microsoft Technology Services Because all school districts in the county currently purchase Microsoft licensing, the Intermediate Unit’s Technology Department has entered into an arrangement with Dell, Inc. to purchase Microsoft licensing at consortium rates. By acting as the aggregator, the Intermediate Unit is able to leverage our collective purchasing power to reduce overall costs. The annual software licensing agreement covers all necessary software, server, management, and client access licenses required to run various Microsoft technologies on desktops, laptops, and servers. A three-year comparison of the total 2800 Plant Operation and Maintenance budget for the expenditure items shown on the next page is as follows:




Wide Area Network Tech Svcs 291,902$ 357,979$ 422,539$ 64,560$ 18.03%Microsoft Technology Services 667,299 908,000 817,308 (90,692) (9.99%)TOTAL-2800 959,201$ 1,265,979$ 1,239,847$ (26,132)$ (2.06%)






2800 CENTRAL SUPPORT SERVICES

300 PROFESSIONAL SERVICESTechnical Services -$ -$ -$ -$


500 OTHER SERVICESTransport/Telecommunication Svcs - - - -

TOTAL OTHER SERVICES - - - -

600 SUPPLIESGeneral Supplies - - - - Administrative Software - - - -

TOTAL SUPPLIES - - - -

TOTAL CENTRAL SUPPORT SERVICES - - - -

TOTAL SUPPORT SERVICES 565,187$ 9,141$ 42,851$ 594,119$






2800 CENTRAL SUPPORT SERVICES

300 PROFESSIONAL SERVICESTechnical Services 55,115$ -$ -$ 55,115$

TOTAL PROFESSIONAL SERVICES 55,115 - - 55,115

500 OTHER SERVICESTransport/Telecommunication Svcs 367,424 - - 367,424

TOTAL OTHER SERVICES 367,424 - - 367,424

600 SUPPLIESGeneral Supplies - - - - Administrative Software - 817,308 - 817,308

TOTAL SUPPLIES - 817,308 - 817,308

TOTAL CENTRAL SUPPORT SERVICES 422,539 817,308 - 1,239,847

TOTAL SUPPORT SERVICES 422,539$ 817,308$ -$ 2,451,145$



NONPUBLIC AND OTHER PROGRAMS BUDGET OTHER FINANCING USES 5400 Intrafund Transfers Out - Transfers made from one program or activity to another program or activity within the same fund. This function of the Nonpublic and Other Section of the General Fund includes those activities concerned with paying, transporting, exchanging, and maintaining the goods and services procured in support of these programs. The appropriations in this function are to provide their share of support for fiscal and internal business support services necessary to operate these programs. Activities in this function include those operations providing direct business and fiscal support to all other programs of the organization including the office of the Director of Business Services, a financial services operation, central purchasing and warehouse operations. It also includes human resources support services. These activities include the recording of all financial transactions, the issuing of all invoices and purchase orders, the paying of all employees and vendors for the delivery of goods and services, and the development, printing and publication of all necessary and required financial and budgetary reports and schedules. These activities include cooperating with all appropriate representatives of the community, member school districts of the Intermediate Unit, Pennsylvania Department of Education and state, federal or local auditors in the supplying, developing or interpreting requested financial information. In accordance with Pennsylvania Department of Education budgetary guidelines, the providing of business services to these programs is recognized as an intrafund transfer. The actual delineation of expenditures by object is included in the 2500 Business Services Function in the General Operating Section. The charge to each program is made in accordance with the state "restricted" indirect cost rate of the Intermediate Unit approved for the budget year. A three-year comparison of the total 5400 Intrafund Transfers Out budget for the expenditure items shown on the next page is as follows:




Act 89 Nonpublic 26,959$ 11,510$ 20,000$ 8,490$ 73.76%Title I Nonpublic 7,885 10,012 12,427 2,415 24.12%BCDAC 1,557 1,557 1,557 - 0.00%Wide Area Network Tech Svcs 54,066 61,046 65,565 4,519 7.40%Microsoft Technology Services 26,692 36,320 32,692 (3,628) (9.99%)Today, Inc. 4,284 4,798 - (4,798) (100.00%)Facility Services - Neshaminy SD 9,313 9,313 15,807 6,494 69.73%

130,755$ 134,556$ 148,048$ 13,492$ 10.03%






OTHER FINANCING USES

5400 INTRAFUND TRANSFERS OUT

900 OTHER FINANCING USESGeneral AdministrativeOverhead Allocation 20,000$ 12,427$ 1,557$ 15,807$ Capital Projects - - - -

TOTAL OTHER FINANCING USES 20,000 12,427 1,557 15,807

TOTALINTRAFUND TRANSFERS OUT 20,000 12,427 1,557 15,807

GRAND TOTAL 4,565,049$ 228,022$ 44,408$ 609,926$








900 OTHER FINANCING USESGeneral AdministrativeOverhead Allocation 31,932$ 32,692$ 114,415$ Capital Projects 33,633 - 33,633

TOTAL OTHER FINANCING USES 65,565 32,692 - 148,048

TOTALINTRAFUND TRANSFERS OUT 65,565 32,692 - 148,048

GRAND TOTAL 488,104$ 850,000$ -$ 6,785,509$

DETAILED 2015-2016 FEDERAL

PROGRAMS EXPENDITURE

BUDGET $23,551,035

Local Educational Agencies

throughout Pennsylvania are required by the Commonwealth’s Department of Education to report federal grants within the General Fund.

The Federal Programs have

been separated into two (2) categories of funding to facilitate this budgetary requirement. Each category contains various federal grants designed to provide similar types of services to the students in the Intermediate Unit’s service area. These two categories are for students needing special education services, service to nonpublic school students and other educational federally supported services. These categories contain numerous categorical grants and subsidies each of which must be accounted for as a separate budget.





FEDERAL PROGRAMS BUDGET


The Federal Programs Budget of the Bucks County Intermediate Unit is divided into two (2) main operational groups. These two groups have been organized based on the general operational purpose of the individual grants. The grants included in the Special Education Services column are designed to provide service either directly or indirectly to special needs children throughout the Intermediate Unit’s service area. These federally funded grants include the Individuals with Disabilities Education Act (IDEA Section 611) grant, and the Federal Early Intervention (IDEA Section 619) grant. The second group of grants in this section is categorized in the Other Programs column. These grants have been designed to provide various educational services to the children of Bucks County.


SPECIAL OTHEREDUCATION FEDERAL

SERVICES SERVICES TOTALINSTRUCTIONAL PROGRAMS

1100 Regular Programs -$ 156,627$ 156,627$ 1200 Special Programs 1,746,617 3,762,000 5,508,617 1400 Additional Other Programs - - - 1600 Adult Education Programs - - -

TOTAL INSTRUCTIONAL PROGRAMS 1,746,617 3,918,627 5,665,244 SUPPORT PROGRAMS

2100 Pupil Services - 378,871 378,871 2200 Instr. Staff Services 1,711,395 186,650 1,898,045 2300 Administrative Services 307,897 446,106 754,003 2400 Pupil Health Services - - - 2600 Plant Operation & Maintenance - - - 2700 Transportation Services - 2,000 2,000 2800 Central Support Services - 17,117 17,117 2900 Other Support Services 14,570,968 - 14,570,968

TOTAL SUPPORT PROGRAMS 16,590,260 1,030,744 17,621,004 OTHER FINANCING USES

5400 Intrafund Transfers 38,275 226,512 264,787 TOTAL OTHER FINANCING USES 38,275 226,512 264,787

TOTAL FEDERAL EXPENDITURES 18,375,152$ 5,175,883$ 23,551,035$

EXPENDITURES - BY OBJECT100 Salaries 1,186,207$ 388,851$ 1,575,058$ 200 Benefits 583,866 311,387 895,253 300 Professional Services 1,869,542 4,144,129 6,013,671 400 Property Services 500 - 500 500 Other Services 37,775 32,125 69,900 600 Supplies 87,169 72,879 160,048 700 Property - - - 800 Other Objects 14,571,818 - 14,571,818 900 Other Financing Sources 38,275 226,512 264,787

TOTAL EXPENDITURES BY OBJECT 18,375,152$ 5,175,883$ 23,551,035$





Special Education Services The Special Education Services column consists of two major grants. These two major grants as previously explained include the following: Individual with Disabilities Education Act (IDEA Section 611) - The Individuals with Disabilities Education Act program consists of three (3) components: Component I - Early Intervention, Component II – Training and Consultation, and Component III - School Age Supplementary Aides and Services. Goals and Objectives:

• To provide referral and evaluation services for Early Intervention students; • Assistance with Individual Education Plans (IEP) development; • To provide training and consultation services in the specific areas identified by PDE; • Provide supplementary services to students. • Assure the implementation of the Cordero court decision through intensive interagency

coordination. This Federal Program serves both preschool and school-age children with disabilities by also providing the following: evaluation, IEP’s and direct services for children with disabilities; regional support personnel for the I.U. and the school districts; technical assistance and inservice for educators, administrators, and parents; supplementary programs; programs beyond the 180 day school year for certain students with disabilities. Data is reported to districts annually regarding the number of students served, based on the services the districts requested.

Component I - Early Intervention includes diagnostic and instructional services for three to five year olds with special needs. The Early Childhood Services staff provides screenings to determine if a child should be evaluated, full evaluations to determine if a child has a disability or developmental delay, and special education services for eligible young children. The program also includes child find and parent support services to insure that all children from Bucks County who need special education are identified. The Intermediate Unit works closely with sending agencies and receiving local school districts to assist children and their families as they transition into and out of early intervention.





Component II – Provides Training and Consultation to assure that all school district and public charter school personnel necessary to implement IDEA are appropriately and adequately trained. This component also provides services to insure effective integrated implementation of PDE’s initiatives including Positive Behavior Support, Transition, Assistive Technology, Inclusive Practices/ LRE, Autism, and Response to Intervention and Instruction including Progress Monitoring, Reading and Math. Staff and services to implement the Cordero Court decision (Intensive Interagency Case Management) are included in this component.

Component III – This component provides for pass-through funds allocated to school districts and charter schools based on their most recent PDE child count data. These pass-through funds may be used to supplement the provision of special education and related services for eligible school aged children with services such as: the supplementary services of psychologists, social workers, personal care assistants, health aides, behavior analysts, instructional assistants, occupational/physical therapists, psychiatrists, and physicians; Extended School Year services, other PDE allowable services; and the management of the above-mentioned funds and services. The services and programs necessary to meet the complex needs of students with more significant disabilities, including those transitioning to least restrictive environments, can be enhanced by the use of these funds.

The Federal Early Intervention (IDEA Section 619) grant, in conjunction with a state funded Early Intervention program, provides diagnostic and instructional services for three to five year olds with special needs. The Early Childhood Services staff provides screenings to determine if a child should be evaluated, full evaluations to determine if a child has a disability or developmental delay, and special education services for eligible young children. The program also includes child find and parent support services to insure that all children from Bucks County who need special education are identified. The Intermediate Unit works closely with sending agencies and receiving local school districts to assist children and their families as they transition into and out of early intervention. A three-year comparison of the total Federal Special Education Services is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


IDEA Section 611 17,338,433$ 17,507,862$ 18,308,629$ 800,767$ 4.57%IDEA Section 619 276,026 276,026 254,760 (21,266) (7.70%)TOTAL 17,614,459$ 17,783,888$ 18,563,389$ 779,501$ 4.38%





Other Federal Program Services There are now seven (7) budgets in this section. The Homeless Initiative-Regional, Project ACCESS, Early Intervention Medical Assistance Administrative Claims (EI MA Admin Claims), Title I-Delinquent Institutions, Title I-Neglected Institutions, Title II-Consortium and Title II-Collaborative grants have been provided to the Intermediate Unit by the Pennsylvania Department of Education to provide services to various sectors of the county. The following is a brief description of each grant: Homeless Children’s Initiative Program - Regional – The Bucks County Intermediate Unit manages the Homeless Children’s Initiative in Region 8, which includes the counties of Bucks, Delaware, Lehigh, Montgomery and Northampton. A Regional Site Coordinator, working in partnership with the Allentown School District, coordinates services between agencies, shelters, schools and homeless families. The main goals are to maintain students in their school of origin, minimize disruption and help every homeless student to fully participate in school. Limited federal funds from the McKinney-Vento Homeless Act are used for training of school staff, coordinating transportation, developing awareness and providing supplies for students. Project ACCESS – This project enables the Bucks County Intermediate Unit to recoup some of the costs associated with providing health related services (speech, occupational, physical, and hearing therapy, etc.) to school-age students and Early Intervention eligible for Medical Assistance. ACCESS funds must be used to enhance and supplement special education services and/or may cover the costs in the administration of the ACCESS Program. Early Intervention Random Moment Time Study – Public Consulting Group (PCG), State vendor for ACCESS conducts Random Moment Time Studies relative to the medical assistance claims process. As a result of these studies, the Intermediate Unit is reimbursed for their time. These funds must be used to supplement Early Intervention services and are not required to be a part of the Early Intervention budget. Title I Service to Delinquent Institutions – The Pennsylvania Department of Education (PDE) has requested the Bucks County Intermediate Unit to provide Title I tutoring programs in Math and Reading, GED preparation, and counseling to the students attending the programs run by the Bucks County Youth Center, Community Service Foundation, and Edison Court. Title I Service to Neglected Institutions – The Pennsylvania Department of Education (PDE) has requested the Bucks County Intermediate Unit to provide a series of trainings to district federal program coordinators. In addition, Title I funds will be used to provide support to schools in need of improving their academic performance.





Title II – Collaborative: Preparing, Training And Recruiting High Quality Teachers And Principals, Part B: Math & Science Partnerships – The collaborative consists of Bucks County school districts that have agreed to contribute 1.5% of their Title II monies towards the development of countywide staff development programs. The collaborative programs provide workshops with national and local experts focusing on best instructional practices in math and science. Member districts are entitled to send participants to these workshops without cost. Title II – Preparing, Training And Recruiting High Quality Teachers And Principals, Part B: Math & Science Partnerships – The Intermediate Unit has been provided federal funds in accordance with the guidelines as stated in Act-P.L.100-277. The Archdiocesan Schools in Bucks County and nonpublic schools will use these funds to provide inservice training and staff development. A three-year comparison of total Federal Other Program Services is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Homeless - Regional 312,917 366,137 280,733 (85,404) (23.33%)Project ACCESS 1,482,049 4,389,965 4,208,106 (181,859) (4.14%)EI MA Admin Claims - 113,515 81,266 (32,249) (28.41%)Title I-Delinquent Institutions 270,776 291,044 221,400 (69,644) (23.93%)Title I-Neglected Institutions 65,032 93,100 88,516 (4,584) (4.92%)Title II-Part B Collaborative 37,485 30,256 29,679 (577) (1.91%)Title II-Part B Math/Science 28,560 75,824 77,946 2,122 2.80%TOTAL 2,196,819$ 5,359,841$ 4,987,646$ (372,195)$ (6.94%)

BUCKS COUNTY



Special Education Services INSTRUCTIONAL PROGRAMS The 1200 Special Programs Function includes those activities designed to provide instructional services to students having special needs. In general, expenditures relating to the operation of a classroom for special needs children are accounted for in this function. Examples of these expenditures include teacher and instructional assistant salaries and employee benefits, various educational contracts, instructional equipment services, field trip costs, travel reimbursement and instructional supplies. IDEA Section 611 Component I - Early Intervention includes diagnostic and instructional services for three to five year olds with special needs. The Early Childhood Services staff provides screenings to determine if a child should be evaluated, full evaluations to determine if a child has a disability or developmental delay, and special education services for eligible young children. The program also includes child find and parent support services to insure that all children from Bucks County who need special education are identified. The Intermediate Unit works closely with sending agencies and receiving local school districts to assist children and their families as they transition into and out of early intervention. The current 2014-2015 amount for Component I is $1,651,731.00. The 2015-2016 amount for Component I is not yet known. IDEA Section 619 The Federal Early Intervention (IDEA Section 619) grant, in conjunction with a state funded Early Intervention program, provides diagnostic and instructional services for three to five year olds with special needs. The Early Childhood Services staff provides screenings to determine if a child should be evaluated, full evaluations to determine if a child has a disability or developmental delay, and special education services for eligible young children. The program also includes child find and parent support services to insure that all children from Bucks County who need special education are identified. The Intermediate Unit works closely with sending agencies and receiving local school districts to assist children and their families as they transition into and out of early intervention. A three-year comparison of the total 1200 Special Programs budget for the expenditure items shown on the next page is as follows:




IDEA Section 611 1,562,533$ 1,560,033$ 1,554,278$ (5,755)$ (0.37%)IDEA Section 619 214,250 213,907 192,339 (21,568) (10.08%)TOTAL-1200 1,776,783$ 1,773,940$ 1,746,617$ (27,323)$ (1.54%)




FEDERAL PROGRAMS BUDGETSpecial Education Services

IDEA Section 611 IDEA Section 619 TOTAL


1200 SPECIAL PROGRAMSNo. of No. of No. of

100 SALARIES Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ Instructional 0.00 - 0.00 - 0.00 - Instructional Assistant 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security - - - Retirement - - - Worker's Compensation - - - Health Insurances - - - Other Benefits - - -

TOTAL BENEFITS - - -

300 PROFESSIONAL SERVICESProfessional Educational Services 1,483,278 192,339 1,675,617 Other Professional Services 71,000 - 71,000 Technology Plan Services - - -

TOTAL PROFESSIONAL SERVICES 1,554,278 192,339 1,746,617

500 OTHER SERVICESField Trips - - - Contracts with LEA's - - - Travel - - -

TOTAL OTHER SERVICES - - -

600 SUPPLIESGeneral Supplies - - - Gasoline - - -

TOTAL SUPPLIES - - -

700 PROPERTYEquipment - - -

TOTAL PROPERTY - - -

TOTAL SPECIAL PROGRAMS 1,554,278$ 192,339$ 1,746,617$

TOTALINSTRUCTIONAL PROGRAMS 1,554,278$ 192,339$ 1,746,617$




Special Education Services

SUPPORT SERVICES The 2200 Instructional Staff Services Function includes those activities associated with training, consultation, and supporting the instructional and administrative staff of the Intermediate Unit’s service area. IDEA Section 611 These services include staff development, on-site technical assistance and follow-up in the areas of Autism, Inclusive Practices, Response to Intervention and Instruction, Positive Behavior Support, Assistive Technology, Progress Monitoring and Transition (preparation for adult life). These specialists are school/district based and respond to local district identified needs within the context of state supported initiatives. They work directly with teachers, administrators, evaluation teams and parents. Component II – Training and Consultation - This component provides services in support of the educational programs in the Intermediate Unit and school districts. Program and Training Specialists provide technical assistance to support PDE initiatives in local schools. It includes intensive interagency case management. Component III – Equitable Participation – The Intermediate Unit is responsible for conducting a complete Child Find process to determine the number of parentally-placed children with disabilities attending private schools located within the Intermediate Unit region and ensure equitable participation of parentally-placed private school children with disabilities. The Intermediate Unit must also ensure timely and meaningful consultation with private school representatives and representatives of parents of parentally-placed private school children with disabilities during the design, development and delivery of special education and related services for children. A three-year comparison of the total 2200 Instructional Staff Services budget for the expenditure items shown on the next page is as follows:




IDEA Section 611TOTAL-2200 1,545,049$ 1,686,912$ 1,711,395$ 24,483$ 1.45%






2200 INSTRUCTIONAL STAFF SERVICESNo. of No. of No. of

100 SALARIES Positions Positions PositionsOther Professional 11.60 1,036,393$ 0.00 -$ 11.60 1,036,393$

TOTAL SALARIES 11.60 1,036,393 0.00 - 11.60 1,036,393

200 BENEFITSSocial Security 79,284 - 79,284 Retirement 267,804 - 267,804 Tuition Reimbursement 2,866 - 2,866 Worker's Compensation 15,545 - 15,545 Health Insurances 137,739 - 137,739 Other Benefits - - -

TOTAL BENEFITS 503,238 - 503,238

300 PROFESSIONAL SERVICESProfessional Educational Services 50,000 - 50,000 Other Professional Services - - - Technology Plan Services 11,020 - 11,020

TOTAL PROFESSIONAL SERVICES 61,020 - 61,020

400 PROPERTY SERVICESEquipment Maintenance Service 500 - 500

TOTAL PROPERTY SERVICES 500 - 500

500 OTHER SERVICESPostage 200 - 200 Transport/Telecommunications Svc 775 - 775 Printing & Binding 200 - 200 Xerox 3,000 - 3,000 Travel 12,200 - 12,200 Conference Costs 11,000 - 11,000

TOTAL OTHER SERVICES 27,375 - 27,375

600 SUPPLIESGeneral Supplies 72,369 - 72,369 Audio/Visual Supplies - - - Meeting Supplies - - - Admin Sftwr Supplies - - - Meals and Refreshments - - - Books & Periodicals 2,500 - 2,500 Educational Software - - - Tech Supplies and Fees 8,000 - 8,000

TOTAL SUPPLIES 82,869 - 82,869

700 PROPERTYOriginal Equipment - - -

TOTAL PROPERTY - - -

800 OTHER OBJECTSDues and Fees - - -

TOTAL OTHER OBJECTS - - -

TOTALINSTRUCTIONAL STAFF SERVICES 1,711,395$ -$ 1,711,395$




Special Education Services The 2300 Administrative Services Function of the Special Education Federal Program section of the General Fund includes those activities concerned with establishing and administering policy as it relates to the special grant and its relationship to the overall special education program for school district and Intermediate Unit programs. IDEA Section 611 Component III – School Age Supplementary Services - The salaries of the program supervisors and secretaries responsible for assisting in the management of this program are budgeted within the administrative function. The supervisors are responsible for managing the IDEA grant and coordinating the grant with the overall special education program and for coordinating services requested by local school districts and countywide initiatives identified by district administrators. A three-year comparison of the total 2300 Administrative Services budget for the expenditure items shown on the next page is as follows:




IDEA Section 611TOTAL-2300 329,450$ 344,917$ 307,897$ (37,020)$ (10.73%)






2300 ADMINISTRATIVE SERVICESNo. of No. of No. of

100 SALARIES Positions Positions PositionsAdministrative 0.90 102,094$ 0.00 -$ 0.90 102,094$ Support 1.00 47,720 0.00 - 1.00 47,720

TOTAL SALARIES 1.90 149,814 0.00 - 1.90 149,814

200 BENEFITSSocial Security 11,460 - 11,460 Retirement 38,710 - 38,710 Worker's Compensation 2,247 - 2,247 Health Insurances 27,011 - 27,011 Other Benefits 1,200 - 1,200

TOTAL BENEFITS 80,628 - 80,628

300 PROFESSIONAL SERVICESProfessional Educational Services 100 - 100 Other Professional Services 60,000 - 60,000 Technology Plan Services 1,805 - 1,805 Purchased Professional Services - - -

TOTAL PROFESSIONAL SERVICES 61,905 - 61,905

400 PROPETY SERVICESMoving Services - - -

TOTAL PROPERTY SERVICES - - -

500 OTHER SERVICESPostage 200 - 200 Transport/Telecommunications Svc 900 - 900 Advertising 5,250 - 5,250 Printing & Binding - - - Xerox 1,050 - 1,050 Travel 2,000 - 2,000 Conference Costs 1,000 - 1,000

TOTAL OTHER SERVICES 10,400 - 10,400

600 SUPPLIESGeneral Supplies 4,000 - 4,000 Meeting Supplies - - - Software Supplies - - - Books and Periodicals 300 - 300

TOTAL SUPPLIES 4,300 - 4,300

800 OTHER OBJECTSDues and Fees 850 - 850

TOTAL OTHER OBJECTS 850 - 850

TOTALADMINISTRATIVE SERVICES 307,897$ -$ 307,897$





The 2900 Other Support Services Function includes all other support services not classified elsewhere in the 2000 series. IDEA Section 611 and IDEA Section 619 Component III and Early Intervention – These components includes funds to be passed through to school districts during the school year. Pass-through grants are those grants and other financial assistance received by one local education agency to be transferred to a secondary recipient. Grants which must be passed on to another entity or are intended to be passed on to another entity for the purpose of “operating a portion of the grant program” are pass-through grants. Pass-through grants/transactions are not considered as direct program expenditures by the primary grant recipient. The expenditures are not included in the total direct cost amount that is multiplied by the restricted indirect cost rate. A three-year comparison of the total 2900 Other Support Services budget for the expenditure items shown on the next page is as follows:




IDEA Section 611 13,700,721$ 13,700,721$ 14,520,606$ 819,885$ 5.98%IDEA Section 619 48,793 48,793 50,362 1,569 3.22%TOTAL-2900 13,749,514$ 13,749,514$ 14,570,968$ 821,454$ 5.97%






2900 OTHER SUPPORT SERVICES

800 OTHER OBJECTSPass-Through Grants 14,520,606$ 50,362$ 14,570,968$

TOTAL OTHER OBJECTS 14,520,606 50,362 14,570,968

TOTAL OTHER SUPPORT SERVICES 14,520,606$ 50,362$ 14,570,968$

TOTAL SUPPORT SERVICES 16,539,898$ 50,362$ 16,590,260$





OTHER FINANCING USES 5400 Intrafund Transfers Out Function includes transfers made from one program or activity to another program or activity within the same fund. This function of the Special Education Federal grant includes those activities concerned with paying, transporting, exchanging and maintaining the goods and services of the Intermediate Unit. IDEA Section 611 and IDEA Section 619 Component I, II, III and Early Intervention – These components include funds to support a portion of the Intermediate Unit’s business costs. The amount of each budget’s support is based on the size of the grant. The total program expenditures less equipment costs and pass-through costs are multiplied by the Intermediate Unit’s state approved indirect cost rate to determine the amount charged to each program. The restricted indirect cost rate is based on the proportion of general fund expenditures relating to the overall business operation and the total expenditures in the General Fund as established by the Pennsylvania Department of Education (PDE). Each year this rate is evaluated and approved by the PDE based on the general fund expenditures reported on the Intermediate Unit’s Annual Financial Report from two years prior. At the time of printing, the Intermediate Unit’s estimated restricted indirect cost rate for the 2015-2016 fiscal is 6.27%. A three-year comparison of the total 5400 Intrafund Transfers Out function for the Federal Special Education Services budget for the expenditure items shown on the next page is as follows:




IDEA Section 611 200,681$ 215,279$ 214,453$ (826)$ (0.38%)IDEA Section 619 12,983 13,326 12,059 (1,267) (9.51%)TOTAL-5400 213,664$ 228,605$ 226,512$ (2,093)$ (0.92%)








900 OTHER FINANCING USESRestricted Indirect Cost Transfers 214,453$ 12,059$ 226,512$

TOTAL OTHER FINANCING USES 214,453 12,059 226,512

TOTAL OTHER FINANCING USES 214,453$ 12,059$ 226,512$

GRAND TOTAL 18,308,629$ 254,760$ 18,563,389$




Other Federal Services INSTRUCTIONAL PROGRAMS

The 1100 Regular Programs Function of the Other Federal Services section of the General Fund includes all activities dealing directly with the interaction between teachers and students (and related costs) which can be directly attributed to a program of instruction. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. The regular instruction activities are designed to provide students in grades K-12 with learning experiences to prepare them for activities as citizens, family members, and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps. Title I Service to Delinquent Institutions – The Pennsylvania Department of Education (PDE) has requested that the Bucks County Intermediate Unit provide Title I tutoring programs in Math and Reading, GED preparation, and counseling to the students attending the programs run by the Bucks County Youth Center, Community Service Foundation, and Edison Court. A three-year comparison of the total 1100 Regular Instructional Programs budget for the expenditure items shown on the next page is as follows:




Title I - DelinquentTOTAL-1100 200,555$ 201,938$ 156,627$ (45,311)$ (22.44%)



FEDERAL PROGRAMS BUDGET Other Federal Services

ADULT HOMELESS BASIC INITIATIVE PROJECT EI MA

EDUCATION REGIONAL ACCESS ADMIN CLAIMS


1100 REGULAR PROGRAMS No. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsRegular Instruction 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Support 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -



300 PROFESSIONAL SERVICESEmployee Training & DevelopmentProfessional Educational Services - - - -


500 OTHER SERVICESField Trip Services - - - - Printing & Binding - - - - Travel - - - -


600 SUPPLIESGeneral Supplies - - - - Meeting Supplies - - - -


700 PROPERTYOriginal Equipment - - - -


TOTAL OTHER INSTRUCTION -$ -$ -$ -$



FEDERAL PROGRAMS BUDGETOther Federal Services

TITLE I TITLE I TITLE II TITLE IIDELINQUENT NEGLECTED PART B PART AINSTITUTIONS INSTITUTIONS COLLABORATIVE MATH & SCIENCE TOTAL


1100 REGULAR PROGRAMS No. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsRegular Instruction 1.17 50,273$ 0.00 -$ 0.00 -$ 0.00 -$ 1.17 50,273$ Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 1.17 50,273 0.00 - 0.00 - 0.00 - 1.17 50,273

200 BENEFITSSocial Security 3,846 - - - 3,846 Retirement 12,990 - - - 12,990 Worker's Compensation 754 - - - 754 Health Insurance - - - - - Other Benefits - - - - -

TOTAL BENEFITS 17,590 - - - 17,590

300 PROFESSIONAL SERVICESEmployee Training & Development 150 150 Professional Educational Services 60,264 - - - 60,264

TOTAL PROFESSIONAL SERVICES 60,414 - - - 60,414

500 OTHER SERVICESField Trip Services - - - - - Printing & Binding - - - - - Travel 350 - - - 350

TOTAL OTHER SERVICES 350 - - - 350

600 SUPPLIESGeneral Supplies 28,000 - - - 28,000 Meeting Supplies - - - - -

TOTAL SUPPLIES 28,000 - - - 28,000

700 PROPERTYOriginal Equipment - - - - -

TOTAL PROPERTY - - - - -

TOTAL OTHER INSTRUCTION 156,627$ -$ -$ -$ 156,627$




Other Federal Services

INSTRUCTIONAL PROGRAMS The 1200 Special Programs Function includes activities designed primarily for students having special needs. The Special Programs also include support classes for pre-kindergarten, kindergarten, elementary, and secondary students that have been identified as exceptional. Project ACCESS – State educational agencies are eligible for federal reimbursement of health related services they are providing to students who are eligible for Medicaid. The School Based Access Program is a method of gaining medical assistance (MA) reimbursement for the cost of health related services provided to eligible students. Applicable health related services include speech, occupational, physical, and hearing therapy, audiological services, social work services, nursing services, personal care assistants, psychological services, orientation and mobility training, etc. ACCESS funds must be used to enhance and expand special education services and/or may cover the costs in the administration of the ACCESS Program. Any participating school district or intermediate unit may seek partial reimbursement from Medicaid for health care related services that they provide to students in the school setting under the terms of the child’s Individual Education Plan (IEP). This Function of the ACCESS budget includes an increased amount that is available to the school districts due to ACCESS funding for allowable services. A three-year comparison of the total 1200 Special Programs budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Project ACCESSTOTAL-1200 878,686$ 3,762,000$ 3,762,000$ -$ 0.00%







1200 SPECIAL PROGRAMS No. of No. of No. of No. of

100 SALARIES Positions Positions Positions PositionsOther Professional 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Regular Instruction 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -



300 PROFESSIONAL SERVICESProfessional Educational Services - - 12,000 - Technical Services - - - - Other Professional Services - - 3,750,000 -

TOTAL PROFESSIONAL SERVICES - - 3,762,000 -

500 OTHER SERVICESTravel - - - -


600 SUPPLIESGeneral Supplies - - - -


TOTAL SPECIAL PROGRAMS -$ -$ 3,762,000$ -$

TOTAL INSTRUCTIONAL PROGRAMS -$ -$ 3,762,000$ -$





1200 SPECIAL PROGRAMS No. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsOther Professional 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Regular Instruction 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security - - - - - Retirement - - - - - Worker's Compensation - - - - - Health Insurance - - - - - Other Benefits - - - - -

TOTAL BENEFITS - - - - -

300 PROFESSIONAL SERVICESProfessional Educational Services - - - - 12,000 Technical Services - - - - - Other Professional Services - - - - 3,750,000

TOTAL PROFESSIONAL SERVICES - - - - 3,762,000

500 OTHER SERVICESTravel - - - - -

TOTAL OTHER SERVICES - - - - -

600 SUPPLIESGeneral Supplies - - - - -

TOTAL SUPPLIES - - - - -

TOTAL SPECIAL PROGRAMS -$ -$ -$ -$ 3,762,000$

TOTAL INSTRUCTIONAL PROGRAMS 156,627$ -$ -$ -$ 3,918,627$




Other Federal Services SUPPORT SERVICES The 2100 Pupil Services Function in this budget provides funds for the Bucks County Intermediate Unit to provide leadership in a coordination capacity in Bucks County for the operation of the Homeless Children’s Initiative Program. Bucks County has been identified as being among the top 10% of Pennsylvania counties in terms of having the highest homeless student population. Last year, the Homeless Children’s Initiative operated by the Bucks County Intermediate Unit served approximately three thousand (3,000) homeless children and youth in the five-county Region 8. Homeless Children’s Initiative Program - Regional – The Bucks County Intermediate Unit manages the Homeless Children’s Initiative in Region 8, which includes the counties of Bucks, Delaware, Lehigh, Montgomery and Northampton. A Regional Site Coordinator, working in partnership with the Allentown School District, coordinates services between agencies, shelters, schools and homeless families. The main goals are to maintain students in their school of origin, minimize disruption and help every homeless student to fully participate in school. Limited federal funds from the McKinney-Vento Homeless Act are used for training of school staff, coordinating transportation, developing awareness and providing supplies for students. Title I Service to Delinquent Institutions – The Pennsylvania Department of Education (PDE) has requested that the Bucks County Intermediate Unit provide Title I tutoring programs in Math and Reading, GED preparation, and counseling to the students attending the programs run by the Bucks County Youth Center, Community Service Foundation, and Edison Court. A three-year comparison of the total 2100 Pupil Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Homeless - Regional 296,395$ 342,983$ 262,542$ (80,441)$ (23.45%)MA EI Admin Claims - 113,515 81,266 (32,249) (28.41%)Title I - Delinquent 41,163 54,456 35,063 (19,393) (35.61%)TOTAL-2100 337,558$ 510,954$ 378,871$ (132,083)$ (25.85%)







SUPPORT SERVICES


100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional 0.00 - 1.00 48,815 0.00 - 1.00 57,784 Professional Special 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 1.00 48,815 0.00 - 1.00 57,784

200 BENEFITSSocial Security - 3,734 - 4,420 Retirement - 12,614 - 14,208 Worker's Compensation - 732 - 867 Health Insurance - 23,317 - 1,037 Other Benefits - - - -

TOTAL BENEFITS - 40,397 - 20,532

300 PROFESSIONAL SERVICESProfessional Educational Services - 125,000 - - Technology Plan Services - 950 - 950 Other Professional Services - 19,235 - -

TOTAL PROFESSIONAL SERVICES - 145,185 - 950

500 OTHER SERVICESPostage - 500 - - Transport/Telecommunication Svc - 1,200 - - Printing and Binding - 700 - - Travel - 4,500 - 1,500


600 SUPPLIESGeneral Supplies - 16,745 - 500 Meeting Supplies - 4,500 - -

TOTAL SUPPLIES - 21,245 - 500

TOTAL PUPIL SERVICES -$ 262,542$ -$ 81,266$





SUPPORT SERVICES

2100 PUPIL SERVICESNo. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional 0.00 - 0.00 - 0.00 - 0.00 - 2.00 106,599 Professional Special 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 - 2.00 106,599

200 BENEFITSSocial Security - - - - 8,154 Retirement - - - - 26,822 Worker's Compensation - - - - 1,599 Health Insurance - - - - 24,354 Other Benefits - - - - -

TOTAL BENEFITS - - - - 60,929

300 PROFESSIONAL SERVICESProfessional Educational Services 32,149 - - - 157,149 Technology Plan Services - - - - 1,900 Other Professional Services - - - - 19,235


500 OTHER SERVICESPostage - - - - 500 Transport/Telecommunication Svc - - - - 1,200 Printing and Binding - - - - 700 Travel - - - - 6,000

TOTAL OTHER SERVICES - - - - 8,400

600 SUPPLIESGeneral Supplies 2,914 - - - 20,159 Meeting Supplies - - - - 4,500

TOTAL SUPPLIES 2,914 - - - 24,659

TOTAL PUPIL SERVICES 35,063$ -$ -$ -$ 378,871$




Other Federal Services The 2200 Instructional Staff Services Function includes activities associated with assisting, supporting, advising and directing the instructional staff with or on the content and process of providing learning experiences for students. Title I Service to Delinquent Institutions – The Pennsylvania Department of Education (PDE) has requested the Buck County Intermediate Unit to provide Title I tutoring programs in math and reading, GED preparation, and counseling to the students attending the programs run by the Bucks County Youth Center, and Community Service Foundation. Title I – Service to Neglected Institutions - The Pennsylvania Department of Education (PDE) has requested the Bucks County Intermediate Unit to provide a series of trainings to district federal program coordinators. In addition, Title I funds will be used to provide support to schools in need of improving their academic performance. Title II – Collaborative: Preparing, Training and Recruiting High Quality Teachers and Principals, Part B: Math & Science Partnerships – The collaborative consists of Bucks County school districts that have agreed to contribute 1.5% of their Title II monies towards the development of countywide staff development programs. The collaborative programs provide workshops with national and local experts focusing on best instructional practices in math and science. Member districts are entitled to send participants to these workshops without cost. Title II – Preparing, Training and Recruiting High Quality Teachers and Principals, Part A: Math & Science Partnerships – The Intermediate Unit has been provided federal funds in accordance with the guidelines as stated in Act P.L.100-277. The Archdiocesan Schools in Bucks County and nonpublic schools will use these funds to provide in-service training and staff development. A three-year comparison of the total 2200 Instructional Staff Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Title I - Neglected 61,382 87,641 83,294 (4,347) (4.96%)Title II - Part B 37,485 30,256 29,679 (577) (1.91%)Title II - Part A 68,730 71,581 73,677 2,096 2.93%TOTAL-2200 167,597$ 189,478$ 186,650$ (2,828)$ (1.49%)








100 SALARIES Positions Positions Positions PositionsInstructional 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -



300 PROFESSIONAL SERVICESEmployee Training & DevelopmentProfessional Educational Services - - - - Other Professional Services - - - - Technology Plan Services - - - -


500 OTHER SERVICESPostage - - - - Transport/Telecommunication SvcPrinting and BindingXerox - - - - Tuition to Other LEA's Within PA - - - - Travel - - - -


600 SUPPLIESGeneral Supplies - - - - Meals/Refreshments - - - - Books & Periodicals - - - -


TOTALINSTRUCTIONAL STAFF SERVICES -$ -$ -$ -$





2200 INSTRUCTIONAL STAFF SERVICESNo. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsInstructional 0.00 -$ 0.00 -$ 0.00 -$ 0.50 43,314$ 0.50 43,314$

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.50 43,314 0.50 43,314$

200 BENEFITSSocial Security - - - 3,314 3,314 Retirement - - - 11,192 11,192 Worker's Compensation - - - 650 650 Health Insurance - - - 11,532 11,532 Other Benefits - - - - -

TOTAL BENEFITS - - - 26,688 26,688

300 PROFESSIONAL SERVICESEmployee Training & Development - - Professional Educational Services - 83,294 18,179 - 101,473 Other Professional Services - - - - - Technology Plan Services - - - 475 475

TOTAL PROFESSIONAL SERVICES - 83,294 18,179 475 101,948

500 OTHER SERVICESPostage - - 250 - 250 Transport/Telecommunication Svc 30 30 Printing and Binding - - Xerox - - - - - Tuition to Other LEA's Within PA - - - - - Travel - - - - -

TOTAL OTHER SERVICES - - 250 30 280

600 SUPPLIESGeneral Supplies - - 750 3,170 3,920 Meals/Refreshments - - 4,000 - 4,000 Books & Periodicals - - 6,500 - 6,500

TOTAL SUPPLIES - - 11,250 3,170 14,420

TOTALINSTRUCTIONAL STAFF SERVICES -$ 83,294$ 29,679$ 73,677$ 186,650$





The 2300 Administrative Services Function includes activities concerned with establishing and administering policy in connection with operating the LEA. Project ACCESS – State educational agencies are eligible for federal reimbursement of health related services they are providing to students who are eligible for Medicaid. The School Based Access Program is a method of gaining medical assistance (MA) reimbursement for the cost of health related services provided to eligible students. Applicable health related services include speech, occupational, physical, and hearing therapy, audiological services, social work services, nursing services, personal care assistants, psychological services, orientation and mobility training, etc. ACCESS funds must be used to enhance and expand special education services and/or may cover the costs in the administration of the ACCESS Program. Any participating school district or intermediate unit may seek partial reimbursement from Medicaid for health care related services that they provide to students in the school setting under the terms of the child’s Individual Education Plan (IEP). A three-year comparison of the total 2300 Administrative Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Project ACCESSTOTAL-2300 603,363$ 627,965$ 446,106$ (181,859)$ (28.96%)








100 SALARIES Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional 0.00 - 0.00 - 0.10 6,324 0.00 - Support 0.00 - 0.00 - 3.70 170,756 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 3.80 177,080 0.00 -

200 BENEFITSSocial Security - - 13,546 - Retirement - - 45,757 - Worker's Compensation - - 2,657 - Health Insurance - - 69,811 - Other Benefits - - 70,314 -

TOTAL BENEFITS - - 202,085 -

300 PROFESSIONAL SERVICESOther Professional Services 3,750 Technology Plan Services - - 37,610 -

TOTAL PROFESSIONAL SERVICES - - 41,360 -

500 OTHER SERVICESPostage - - 5,500 - Transport/Telecommunication Svc - - 1,200 - Printing and Binding - - - - Xerox - - 10,171 - Travel - - 2,910 -

TOTAL OTHER SERVICES - - 19,781 -

600 SUPPLIESGeneral Supplies - - 5,800 - Meeting Supplies - - - -

TOTAL SUPPLIES - - 5,800 -

TOTAL ADMINISTRATIVE SERVICES -$ -$ 446,106$ -$





2300 ADMINISTRATIVE SERVICESNo. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional 0.00 - 0.00 - 0.00 - 0.00 - 0.10 6,324 Support 0.00 - 0.00 - 0.00 - 0.00 - 3.70 170,756

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 - 3.80 177,080

200 BENEFITSSocial Security - - - - 13,546 Retirement - - - - 45,757 Worker's Compensation - - - - 2,657 Health Insurance - - - - 69,811 Other Benefits - - - - 70,314

TOTAL BENEFITS - - - - 202,085

300 PROFESSIONAL SERVICES3,750

Technology Plan Services - - - - 37,610 TOTAL PROFESSIONAL SERVICES - - - - 41,360

500 OTHER SERVICESPostage - - - - 5,500 Transport/Telecommunication Svc - - - - 1,200 Printing and Binding - - - - - Xerox - - - - 10,171 Travel - - - - 2,910


600 SUPPLIESGeneral Supplies - - - - 5,800 Meeting Supplies - - - - -

TOTAL SUPPLIES - - - - 5,800

TOTAL ADMINISTRATIVE SERVICES -$ -$ -$ -$ 446,106$





The 2700 Student Transportation Services Function includes activities concerned with the conveyance of students to and from school, as provided by State and Federal law. It includes transportation costs only for trips between home and school. The transportation of the homeless students is a vital part of the Homeless program. Transportation is provided to keep the children who are living in shelters enrolled in their home schools since continuity in their education is important to these special children. Homeless Children’s Initiative Program – Regional – The Bucks County Intermediate Unit manages the Homeless Children’s Initiative in Region 8, which includes the counties of Bucks, Delaware, Lehigh, Montgomery and Northampton. A Regional Site Coordinator, working in partnership with the Allentown School District, coordinates services between agencies, shelters, schools and homeless families. The main goals are to maintain students in their school of origin minimize disruption and help every homeless student to fully participate in school. Limited federal funds from the McKinney-Vento Homeless Act are used for training of school staff, coordinating transportation, developing awareness and providing supplies for students. One of the authorized activities of the McKinney-Vento Homeless Act is to “help defray the costs of transportation”. There are usually start up delays when setting up transportation for homeless students. Some students have moved to another temporary living arrangement while continuing to stay in the school of origin which is in a district other than where they are temporarily residing. In an effort to assure that children are not missing school, federal funds are used so that parents are able to drive their children, obtain SEPTA tokens for older children, or use taxis for younger children when parents have no vehicle. A three-year comparison of the total 2700 Transportation Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Homeless InitiativeTOTAL-2700 -$ 2,000$ 2,000$ -$ 0.00%






EDUCATION REGIONAL ACCESS ADMIN CLAIMS2700 STUDENT TRANSPORTATION SERVICES

500 OTHER SERVICESStudent Transportation Services -$ 2,000$ -$ -$

TOTAL OTHER SERVICES - 2,000 - -

TOTAL STUDENT TRANSPORTATION SERVICES -$ 2,000$ -$ -$





2700 STUDENT TRANSPORTATION SERVICES

500 OTHER SERVICESStudent Transportation Services -$ -$ -$ -$ 2,000$


TOTAL STUDENT TRANSPORTATION SERVICES -$ -$ -$ -$ 2,000$





The 2800 Central Support Services Function includes activities, other than general administration, which support each of the other instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services. Title I Service to Delinquent Institutions – The Pennsylvania Department of Education (PDE) has requested that the Bucks County Intermediate Unit provide Title I tutoring programs in Math and Reading, GED preparation, and counseling to the students attending the programs run by the Bucks County Youth Center, Community Service Foundation, and Edison Court. A three-year comparison of the total 2800 Central Support Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Title I -DelinquentTOTAL-2800 15,645$ 18,150$ 17,117$ (1,033)$ (5.69%)






EDUCATION REGIONAL ACCESS ADMIN CLAIMS2800 CENTRAL SUPPORT SERVICES

No. of No. of No. of No. of100 SALARIES Positions Positions Positions Positions

Administrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Other Professional 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 -



300 PROFESSIONAL SERVICESTechnology Plan Services - - - -


500 OTHER SERVICESTransport/Telecommunication Svc - - - - Travel - - - -


TOTAL CENTRAL SUPPORT SERVICES -$ -$ -$ -$

TOTAL SUPPORT SERVICES -$ 264,542$ 446,106$ 81,266$





2800 CENTRAL SUPPORT SERVICESNo. of No. of No. of No. of No. of

100 SALARIES Positions Positions Positions Positions PositionsAdministrative 0.13 11,585$ 0.00 -$ 0.00 -$ 0.00 -$ 0.13 11,585$ Other Professional 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

TOTAL SALARIES 0.13 11,585 0.00 - 0.00 - 0.00 - 0.13 11,585

200 BENEFITSSocial Security 886 - - - 886 Retirement 2,900 - - - 2,900 Worker's Compensation 174 - - - 174 Health Insurance 135 - - - 135 Other Benefits - - - - -

TOTAL BENEFITS 4,095 - - - 4,095

300 PROFESSIONAL SERVICESTechnology Plan Services 123 - - - 123

TOTAL PROFESSIONAL SERVICES 123 - - - 123

500 OTHER SERVICESTransport/Telecommunication Svc 82 - - - 82 Travel 1,232 - - - 1,232

TOTAL OTHER SERVICES 1,314 - - - 1,314

TOTAL CENTRAL SUPPORT SERVICES 17,117$ -$ -$ -$ 17,117$

TOTAL SUPPORT SERVICES 52,180$ 83,294$ 29,679$ 73,677$ 1,030,744$




Other Federal Services OTHER FINANCING USES 5400 Intrafund Transfers Out Function includes transfers made from one program or activity to another program or activity within the same fund. This function includes those activities concerned with paying, transporting, exchanging, and maintaining the goods and services of the Intermediate Unit. All Federal Grants are charged a portion of the Intermediate Unit’s business costs based on the size of the grant. The total program expenditures are multiplied by the Intermediate Unit’s state approved indirect cost rate to determine the amount charged to each program. The restricted indirect cost rate is based on the proportion of General Fund expenditures relating to the overall business operation and the total expenditures in the General Fund as established by the Commonwealth of Pennsylvania’s Education and Community Service Comptroller’s Office. Each year this rate is evaluated and approved by the Comptroller’s Office based on the two prior years General Fund expenditures reported on the Intermediate Unit’s Annual Financial Report. The maximum rate is restricted to eight percent (8.0%) by the Comptroller’s Office. At the time of printing, the Intermediate Unit’s estimated restricted indirect cost rate for the 2015-2016 fiscal is 6.27%. A three year comparison of the total 5400 Intrafund Transfers Out function for the Federal - Other Federal Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Homeless-Regional 16,522 21,154 16,191 (4,963) (23.46%)Title I Service to Delinquent 13,413 16,500 12,593 (3,907) (23.68%)Title I Service to Neglected 3,763 5,459 5,222 (237) (4.34%)Title II-Part A Math/Science 3,137 4,243 4,269 26 0.61%TOTAL-5400 36,834$ 47,356$ 38,275$ (9,081)$ (19.18%)









900 OTHER USES OF FUNDSRestricted Indirect Cost Transfers -$ 16,191$ -$ -$

TOTAL OTHER USES OF FUNDS - 16,191 - -

TOTAL OTHER FINANCING USES -$ 16,191$ -$ -$

GRAND TOTAL -$ 280,733$ 4,208,106$ 81,266$







900 OTHER USES OF FUNDSRestricted Indirect Cost Transfers 12,593$ 5,222$ -$ 4,269$ 38,275$

TOTAL OTHER USES OF FUNDS 12,593 5,222 - 4,269 38,275

TOTAL OTHER FINANCING USES 12,593$ 5,222$ -$ 4,269$ 38,275$

GRAND TOTAL 221,400$ 88,516$ 29,679$ 77,946$ 4,987,646$



BUDGET 2015-2016 SPECIAL REVENUE FUND

THE SPECIAL REVENUE FUND

The Special Revenue Fund of a government unit service is a separate or special reporting vehicle "to account for the proceeds of special revenue sources (other than expendable trusts or for major capital projects) that are legally restricted to expenditure for specific purposes" (Governmental Accounting, Auditing, and Financial Reporting, GFOA Page 11). The Pennsylvania Department of Education in the Manual of Accounting and Financial Reporting for Pennsylvania Public Schools has identified four (4) sources of financial resources for Intermediate Units which meet the "legally restricted" definition and are to be accounted for in a Special Revenue Fund. Three (3) of these sources deal with the delivery of services to students with special needs as requested by the Intermediate Unit's member school districts. These three (3) sources include the operation of a Special Education Instructional Program (Base & Core), a program for preschool special need students, and the operation of a system to transport special need students from their homes to an appropriate school or other educational agency. The final legally restricted source included as a special revenue is the operation of an educational program to serve the needs of special education students residing in state run or an approved residential or institutional facility located in the Intermediate Unit's service area. The Bucks County Intermediate Unit, at the request of its member school districts, provides for the delivery of educational programs to the special needs students of Bucks County. These programs include the delivery of services to students whose needs are so unique or whose disabilities are so severe that they cannot be economically served by the individual local district special education programs. The Special Education Division of the Intermediate Unit has established priorities for the 2015-2016 fiscal year that include Quality Instruction, Management, and Professional Growth. To insure the provision of quality instruction in Intermediate Unit classrooms and programs, the following initiatives have been agreed upon.

• The Special Education Division will emphasize professional development of cross-divisional importance including areas of response to intervention, research based interventions for literacy, mathematics and positive behavioral support, inclusive practices and appropriate progress monitoring strategies.

• The Special Education Division will provide the appropriate professional development to assure

staff capacity to meet student needs including the establishment of new programs and service delivery initiatives and options as requested by constituent school districts.

• The Special Education Division will coordinate with constituent school districts to ensure the

highest quality cost-effective programming.

The special revenue fund is responsible for the effective and efficient management of special education instructional services. Objectives for the 2015-2016 fiscal year that have an impact on the budget include:

• Continued reassessment of the Act 48 Professional Development Plan for the Intermediate Unit to provide appropriate and varied opportunities for the professional and classified staff involved in the instructional programming.

• Respond to the requirements for professional development for paraprofessionals employed by

the Intermediate Unit and local school districts.




• Development of leadership capacity within special education staff members.

• Evaluation of the efficacy of current supervisory responsibilities with reconfiguring those responsibilities to maximize support to Intermediate Unit students and staff as well as to respond to the needs of the constituent school districts, particularly in the development of varied service delivery options and models. Emphasis is placed on building local capacity in constituent school districts through placements in least Restrictive Environments.

• Expansion of existing programs and the establishment of new programs with emphasis on

meeting the needs of youth with autism. Transition support programs will be established in community-based sites to maximize the possibility of skill generalization and independence.

• Provision and coordination of well-trained and sufficient substitutes and support staff to meet

the needs of Intermediate Unit students in a cost-effective fashion. • Expansion of existing services to students with acquired traumatic brain injury with emphasis

on reintegration into school district programs. Although no specific funds have been identified to meet these objectives, transfers from existing appropriations will be made during the year as approved by the Director of Special Education Services and appropriate program supervisors. Specific PRIMARY GOALS have been established for each Special Revenue Fund instructional program. These goals are found on the narrative page explaining the budget of each instructional program (p. 220 through 251). Each of these specific program goals has been developed in accordance with our strategic objectives (see Strategic Plan, pages 46-48). As indicated in the table on the following page, the Special Revenue Fund budgets have increased by $434,123 or .46%. The primary reason for the increase is the rising PSERS contribution rate, as well as rising health care premium costs.


BUDGET 2015-2016SPECIAL REVENUE FUND



Base and Core 58,337,718$ 63,030,344$ 62,969,472$ 66.98% (60,872)$ (0.10%)Institutional 2,086,706 2,340,269 2,088,418 2.22% (251,851) (10.76%)State Early Intervention 17,248,450 17,635,464 18,470,187 19.65% 834,723 4.73%Transportation 8,789,338 10,571,352 10,483,475 11.15% (87,877) (0.83%)

TOTAL SPECIAL REVENUE 86,462,212$ 93,577,429$ 94,011,552$ 100.00% 434,123$ 0.46%

Each of these "legally restricted" sources is further separated into specific programs and activities supported with funds budgeted in each category. Information on the Special Revenue Fund Budget indicating the total attributable to each source and the change to each source, as well as detailed information on each program and activity supported within each, is included in the following pages. The total amount of the 2015-2016 Special Revenue Fund Budget, by source and the change from prior year is as follows.

$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

$70,000,000

Base and Core Institutional State Early Intervention Transportation





STATEEARLY 2015-16

BASE AND CORE INSTITUTIONAL INTERVENTION TRANSPORTATION TOTAL

REVENUE6000 Local Sources 55,191,434$ -$ 1,050,000$ -$ 56,241,434$ 7000 State Sources 7,778,038 2,088,418 16,419,187 10,483,475 36,769,118 8000 Federal Sources - - 1,001,000 - 1,001,000

TOTAL REVENUE 62,969,472$ 2,088,418$ 18,470,187$ 10,483,475$ 94,011,552$

EXPENDITURES - BY FUNCTION1000 INSTRUCTIONAL PROGRAMS1200 SPECIAL PROGRAMS1211 Life Skills Support 2,856,875$ -$ -$ -$ 2,856,875$ 1221 Hearing Impaired Support 2,754,966 - - - 2,754,966 1224 Visually Impaired Support 1,582,181 - - - 1,582,181 1225 Speech and Language Support 8,031,877 - - - 8,031,877 1231 Emotional Support 2,478,570 - - - 2,478,570 1232 Emotional Support - PRRI 1,096,977 - - - 1,096,977 1233 Autistic Support 14,342,369 - - - 14,342,369 1241 Learning Support - Public 1,940,575 - - - 1,940,575 1260 Physical Support - - - - - 1270 Multiple Disabilities Support 11,554,573 344,566 - - 11,899,139 1281 Developmental Delay Support - - 13,626,813 - 13,626,813 1290 Other Support Services 1,933 1,510,404 - - 1,512,337 TOTAL INSTRUCTIONAL PROGRAMS 46,640,896 1,854,970 13,626,813 - 62,122,679

2000 SUPPORT SERVICES2100 Pupil Services 3,200,799 78,652 1,207,728 - 4,487,179 2200 Instructional Staff 282,966 - - - 282,966 2300 Administrative Services 3,070,274 - 85,640 - 3,155,914 2400 Pupil Health 6,111,249 12,584 2,485,495 - 8,609,328 2600 Plant Operation & Maintenance 605,000 24,000 - 24,000 653,000 2700 Transportation - - - 9,840,943 9,840,943 2900 Other Support Services - - - - - TOTAL SUPPORT SERVICES 13,270,288 115,236 3,778,863 9,864,943 27,029,330

5000 OTHER FINANCING USES5200 Fund Transfers 3,058,288 118,212 1,064,511 618,532 4,859,543 TOTAL OTHER FINANCING SOURCES 3,058,288 118,212 1,064,511 618,532 4,859,543

TOTAL EXPENDITURESBY FUNCTION 62,969,472$ 2,088,418$ 18,470,187$ 10,483,475$ 94,011,552$

EXPENDITURES - BY OBJECT100 Salaries 31,122,681$ 1,026,819$ 8,717,440$ 1,520,903$ 42,387,843$ 200 Benefits 19,884,523 663,508 5,387,618 1,269,402 27,205,051 300 Professional Services 6,568,692 107,506 2,638,709 380,548 9,695,455 400 Property Services 1,101,675 113,289 490,500 469,000 2,174,464 500 Other Services 527,372 26,506 130,459 5,964,851 6,649,188 600 Supplies 684,539 32,459 40,200 259,789 1,016,987 700 Property - - - - - 800 Other Objects 21,702 119 750 450 23,021 900 Other Financing Sources 3,058,288 118,212 1,064,511 618,532 4,859,543 TOTAL EXPENDITURES BY OBJECT 62,969,472$ 2,088,418$ 18,470,187$ 10,483,475$ 94,011,552$



REVENUE AND EXPENDITURE ACCOUNT NARRATIVE REVENUE Revenues are generally recognized when net current assets are increased without a corresponding increase in liabilities. The source of funds resulting in this increase is the generally recognized method of reporting revenue. These sources are defined by the Pennsylvania Department of Education in the Manual of Accounting and Related Financial Procedure for Pennsylvania School Systems (Revised) 1-1-92 as revenue from Local sources, revenue from State sources, revenue from Federal sources and other financial sources. Each source is further separated to reflect the specific type of revenue being received. Information on the revenue sources of the Special Revenue Fund by basic classification is presented in this section. Information on the specific type of revenue for each general category is presented in that revenue section of this budget. Local Source “is the amount of money produced within the boundaries of the LEA (Local Education Agency) and available to the LEA for its use.” (PA Manual of Accounting, Part 3 Rev 1) State Source “is revenue from funds produced within the boundaries of and collected by the state and distributed to LEAs in amounts different proportionately from the amounts collected within each LEA.” (PA Manual of Accounting, Part 3 Rev 1) Federal Source “is revenue from funds collected by the Federal Government and distributed to LEAs in amounts that differ in proportion from those which were collected within each LEA. In determining whether a revenue is a federal revenue, it is unimportant whether the funds are distributed directly to the LEA by the Federal Government or through some intervening agency such as the state.” (PA Manual of Accounting, Part 3 Rev 1) Other Source is revenue not properly recorded as one of the previously defined sources. EXPENDITURES “Several levels of classification are used to present governmental fund expenditure data. The major classifications are by fund, function (or program), organizational unit, activity, character and object class. The function level provides information for a group of related activities. Standard function classifications include general government, public safety, highways and streets, sanitation, health and welfare, culture and recreation, and education. These functions vary in importance and nature, based on the government's activities. The object classification is a grouping of types of items purchased or services obtained.” (Governmental Accounting, Auditing, and Financial Reporting, GFOA Pg. 18) By Function: 1000 Instruction: Instruction includes all activities dealing directly with the interaction between teachers and students which can be directly attributed to a program of instruction. Teaching may be provided for students in a school classroom, in another location such as a home or hospital, and in other learning situations such as those involving co-curricular activities. It may also be provided through some other approved medium such as television, radio, telephone, and correspondence. Included here are the activities of aides or classroom assistants of any type (clerks, graders, teaching machines, etc.) which assist in the instructional process. 1100 Regular Programs: Activities designed to provide grades K-12 students with learning experiences to

prepare them for activities as citizens, family members, and non-vocational workers as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps.



1200 Special Programs: Activities designed primarily for students having special needs. The Special

Programs include support classes for pre-kindergarten, kindergarten, elementary, and secondary students that have been identified as exceptional.

1400 Other Programs: Activities that provide learning experiences not included elsewhere. Included

would be remedial and developmental programs in given subjects. 1500 Nonpublic School Programs: Activities for students attending a school established by an agency

other than the State, a subdivision of the State, or the Federal government, which usually is supported primarily by other than public funds. The services consist of such activities as those involved in providing instructional services, attendance and social work services, health services, and transportation services for nonpublic school students.

2000 Support Services: Support Services are those services which provide administrative, technical (such as

guidance and health), and logistical support to facilitate and enhance instruction. Support Services exist as adjuncts for the fulfillment of the objectives of instruction, sommunity services, and enterprise programs, rather than as entities within themselves. 2100 Pupil Personnel Services: Activities designed to assess and improve the well-being of students to

supplement the teaching process. 2200 Instructional Staff Services: Activities associated with assisting, supporting, advising and directing

the instructional staff with or on the content and process of providing learning experiences for students. 2300 Administration Services: Activities concerned with establishing and administering policy in

connection with operating the LEA. 2400 Health Services: Physical and mental health services which are not direct instruction. Included are

activities that provide students with appropriate medical, dental, and nurse services. 2500 Business Services: Activities concerned with paying, transporting, exchanging, and maintaining goods

and services for the LEA. Included are the fiscal and internal services necessary for operating the LEA. 2600 Plant Operation and Maintenance: The activities concerned with keeping the physical plant open,

comfortable, and safe for use, and keeping the grounds, buildings, and equipment in effective working condition and state of repair.

2700 Transportation Services: Activities concerned with the conveyance of students to and from school,

as provided by State and Federal law. It includes transportation costs only for trips between home and school. Transportation costs for educational field trips and student activities are charged to the functional area to which the costs are applicable.

2800 Central Services: Activities, other than general administration, which support each of the other

instructional and supporting services programs. These activities include planning, research, development, evaluation, information, staff, and data processing services.

5000 Other Financing Uses: Other financing uses represent the disbursement of governmental funds not

classified in other functional areas that require budgetary and accounting control. These include debt service payments (principal and interest) and transfers of monies from one fund to another.



5200 Fund Transfer: The transfer of funds from one fund to another fund where the appropriate

expenditure is recorded when no repayment is anticipated. 5900 Budgetary Reserve: Budgetary Reserve is not an expenditure function or account. It is strictly a

budgetary account. In additional to the appropriations which are made to each of the functions, it is a sound management practice to provide for operating contingencies through a Budgetary Reserve. Experience indicates that there are certain variables over which control is impossible regardless of the care with which the budget is prepared. These variables include unpredictable changes in the costs of goods and services, and the occurrences of events which are vaguely perceptible during the time of budget preparations, but which, nevertheless, may require expenditures by the LEA during the year for which the budget is being prepared. Rather than provide for such contingencies by "padding" the functional appropriations, it is preferable to limit the functional appropriations to amounts which are supportable by estimates based upon financial, enrollment, and other statistics as related to the more definite educational plans and programs for the budget year, and earmark a reserve for the less predictable requirements. The Budgetary Reserve should be reasonable in amount and in proper proportion to the known operating requirements of the LEA.

By Object: 100 Salaries: Gross salaries paid to employees of the LEA who are considered to be in permanent positions

or hired temporarily, including personnel substituting for those in permanent positions. 200 Benefits: Amounts paid by the LEA on behalf of employees. These amounts are not included in gross

salary, but are in addition to that amount. Such payments are fringe benefit payments; and, while not paid directly to employees, nevertheless, are part of the cost of personnel services.

300 Professional Services: Services which by their nature require persons or firms with specialized skills

and knowledge. Included are the services of architects, engineers, auditors, dentists, medical doctors, lawyers and consultants.

400 Property Services: Services purchased to operate, repair, maintain, and rent property owned and/or

used by the LEA. These services are performed by persons other than LEA employees. 500 Other Services: Amounts paid for services not provided by LEA personnel but rendered by

organizations or personnel, other than Professional Services and Property Services. 600 Supplies: Amounts paid for material items of an expendable nature that are consumed, worn out, or

deteriorated in use; or items that lose their identity through fabrication or incorporation into different or more complex unity or substances.

700 Property: Expenditures for the acquisition of fixed assets, including expenditures for land or existing

buildings and improvements of grounds; initial equipment; additional equipment; and replacement of equipment.

800 Other Objects: Amounts paid for goods and services not otherwise classified in objects 100 through

700. 900 Other Financing Uses: This series of codes is used to classify transactions which are not recorded as

expenditures to the LEA but require budgetary or accounting control.



REVENUE

The 2015-16 Special Revenue Fund Budget revenue, and differences from prior year, are as follows:


Local Sources 52,910,298$ 56,586,356$ 56,241,434$ 59.82% (344,922)$ (0.61%)State Sources 32,479,232 36,491,073 36,769,118 39.11% 278,045$ 0.76%Federal Sources 1,001,000 500,000 1,001,000 1.06% 501,000$ 100.20%

TOTAL SPECIAL REVENUE 86,390,530$ 93,577,429$ 94,011,552$ 100.00% 434,123$ 0.46%

The majority of the revenue for all components of the Special Revenue Fund is received from a variety of Local andState sources. The revenue from Local sources is provided by the member school districts of the Intermediate Unitand is intended for the delivery of a particular instructional program and service, or a series of instructional programsand services. The State sources include a subsidy to provide a "CORE" of special education services to help localschool districts meet the instructional needs of these special education students, to transport these students, and toprovide appropriate educational services to students in institutions. Federal sources are reimbursements receivedfrom the Federal Government through the Commonwealth of PA for eligible health-related services provided toMedical Access-enrolled pre-kindergarten special needs students.


$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

Local Sources State Sources Federal Sources

2013-14 ACTUAL 2014-15 Budget 2015-16 BUDGET



REVENUE BY SOURCE

STATEEARLY

BASE AND CORE INSTITUTIONAL INTERVENTION TRANSPORTATION TOTAL

LOCAL SOURCES

Services Provided to OtherLocal Government Units 55,191,434$ -$ 1,050,000$ -$ 56,241,434$

TOTAL LOCAL SOURCES 55,191,434 - 1,050,000 - 56,241,434

STATE SOURCES

Core Subsidy 2,593,090 - - - 2,593,090

Institutional Subsidy - 1,919,238 - - 1,919,238

State Early Intervention - - 14,964,871 - 14,964,871

Transportation Subsidy - - - 10,232,324 10,232,324

Social Security 1,190,455 38,646 333,439 57,595 1,620,135

Retirement 3,994,493 130,534 1,120,877 193,556 5,439,460

TOTAL STATE SOURCES 7,778,038 2,088,418 16,419,187 10,483,475 36,769,118

FEDERAL SOURCES

Medical Assistance Reimbursements (Access) - - 1,001,000 - 1,001,000

TOTAL FEDERAL SOURCES - - 1,001,000 - 1,001,000

TOTAL SPECIAL FUND REVENUE 62,969,472$ 2,088,418$ 18,470,187$ 10,483,475$ 94,011,552$

Additional revenue explanation and information on these revenue sources is provided on the following pages.



REVENUE EXPLANATION AND INFORMATION REVENUE FROM LOCAL SOURCES Although not a service mandated by Pennsylvania Act 102 which created Intermediate Units in 1970, the local revenue in the Special Revenue Fund is provided by the Intermediate Unit’s member school districts to provide a Special Education Instructional program, operated by the Intermediate Unit, for special needs students of the district. The role of the Intermediate Unit in providing specialized Special Education Instructional programs for special needs students, at the request of its member school districts, was created in the early 1970 and has continued its service. The passage of Act 25 on August 4, 1991 by the Commonwealth of Pennsylvania State Legislature changed the system of funding used to provide resource for the delivery of these programs. Service Provided to Other Local Governmental Units is a revenue source to account for the fees paid to the Intermediate Unit for the Special Education services provided to our member school districts’ students.

Bensalem Township School District 6,586,031$ Bristol Borough School District 994,982 Bristol Township School District 6,443,676 Centennial School District 3,451,180 Central Bucks School District 698,710 Council Rock School District 1,921,898 Morrisville School District 1,301,394 Neshaminy School District 8,686,264 New Hope-Solebury School District 557,859 Palisades School District 1,492,263 Pennridge School District 2,822,205 Pennsbury School District 3,536,409 Quakertown Community School District 3,075,836

Sub-Total 41,568,707$

Additional District/Agency Requested Services 13,622,727

TOTAL 55,191,434$



REVENUE EXPLANATION AND INFORMATION REVENUE FROM STATE SOURCES Revenue from state sources is money collected and distributed by the Commonwealth of Pennsylvania to support the programs and activities of the Intermediate Unit. Core Subsidy – is a revenue source created by Act 25 passed by the Pennsylvania State Legislature on August 4, 1991, which amended the Public School Code of Pennsylvania. The intent of this subsidy is to provide funds for Intermediate Units to maintain a “CORE” of services to support local school districts in the delivery of Instructional programs to special needs students. The amount of this statewide subsidy as stipulated in Act 25 was five percent (5%) of the Commonwealth’s line items appropriation for Special Education Services. Act 24 of 2011 amended Section 2509.1 of the Pennsylvania Public School Code and stipulated that 5.5% of the special education appropriation be paid to Intermediate Units. For 2015-16, it has been indicated that the core funding amount will be the same as the 2013-14 amount. Institutional Subsidy is a revenue line item designated to record funds that support the state funded Institutional programs. The amount of this subsidy is determined annually by representatives of the Pennsylvania Department of Education in response to budgetary needs as identified and requested by the Intermediate Unit. State Early Intervention Subsidy includes funds used to provide educational services to special needs preschool age children. This subsidy “which creates an entitlement to early intervention services and programs” (PDE-EI Fiscal Guidelines-Final Form, Page 2) was created by the Pennsylvania Legislature by Act 212 in 1990 in compliance with federal regulation 99-457. The amount of funds provided to the Intermediate Unit is determined by the Pennsylvania Department of Education (PDE) on an annual basis. In order to receive these funds, the Intermediate Unit must enter into a “Mutually Agreed Upon Written Arrangements” (MAWA) with the state and submit a detailed budget indicating (by function and object) how these funds will be spent to provide mandated programs and services to these preschool children. Project ACCESS – The School Based Access program is a system that can be used by school districts and intermediate units to obtain funding for health related services provided for special education students. Most of the ACCESS money billed and received by the IU for school aged students is distributed to the school districts in Bucks County and spending must follow Federal and State regulations.



REVENUE EXPLANATION AND INFORMATION The Transportation Subsidy is designed to provide funds for the Intermediate Unit in accordance with Section 1374 of the Pennsylvania Public School Code and Chapter 23 of the Commonwealth of Pennsylvania State Board of Education Regulation. Local school districts in Pennsylvania are not required to provide transportation service to their students. Children with special needs who have transportation as a related service in their IEP are entitled to receive transportation services. If the local school district does not operate a transportation system or is unable to provide appropriate transportation to its special needs students for any reason, Section 1374 stipulates that “the Intermediate Unit shall provide the transportation necessary.” In order to insure that this transportation is available, the state provides a subsidy to each Intermediate Unit for the anticipated cost of these services. The amount of this subsidy is determined annually by representatives of the Pennsylvania Department of Education (PDE) based on the Intermediate Unit’s budget and anticipated service levels. A reconciliation of budget to actual amounts is prepared at the end of each fiscal year with any overpayments refunded to the state. The amount of this year’s subsidy is based on the Intermediate Unit’s budget request. Social Security and Retirement Subsidy is revenue received from the State designated as the Commonwealth’s matching share of the employer’s contribution of the retirement and social security taxes for covered employees. (The State does not provide any employer’s contribution for social security taxes for employees who are federally funded.)




2014-15 2015-16 INCREASE/BUDGET BUDGET DECREASE PERCENT

Salaries $46,030,248 42,387,843$ (3,642,405)$ (7.91%)Benefits 26,565,077 27,205,051 639,974 2.41%Professional Svcs 6,759,562 9,695,455 2,935,893 43.43%Property Svcs 2,015,404 2,174,464 159,060 7.89%Other Svcs 6,493,911 6,649,188 155,277 2.39%Supplies 858,850 1,016,987 158,137 18.41%Property - - - 0.00%Other Objects 15,950 23,021 7,071 44.33%Other Financing Uses 4,838,427 4,859,543 21,116 0.44%

TOTAL 93,577,429$ 94,011,552$ 434,123$ 0.46%

OTHER FINANCING USES have increased as a direct result of the increase in the Restricted Indirect Cost rateused in the Special Education Transportation program and the overall increase in expenditures in the programs in theSpecial Revenue Fund.

PROPERTY has remained the same. Capital-related expenditures for Special Education are taken from the CapitalProjects Fund.

OTHER OBJECTS has increased due to minor increases in annual membership dues and fees.

SUPPLIES have decreased due to a reorganization of Special Education program areas as well as continuinganalysis of prior year actuals compared to budgeted figures in Special Education Programs.

SALARIES AND BENEFITS have decreased in aggregate due to a reduction in budgeted staff. While benefits haveincreased primarily due to an increase in projected health insurance contribution rates and an increase in the PSERSEmployer contribution rate.

PROFESSIONAL SERVICES have increased due to an agreement with a contracted agency to provide paraeducatorservices.

PROPERTY SERVICES have decreased primarily due to a decrease in classroom rental costs in Emotional SupportProgram. There is also an decrease in vehicle leasing costs in the Transportation program.

OTHER SERVICES have decreased primarily due to a reduction in budgeted travel expenditures based on ongoinganalysis of expenditures.



INSTRUCTIONAL PROGRAMS 1200 SPECIAL PROGRAMS – Activities designed primarily for students having special needs. The I.U. Special Programs include support classes for secondary students that have been identified as exceptional. The 1211 Life Skills Support Function serves students whose needs are more functional than academic. The secondary level emphasizes training that prepares the student for transition to employment and adult community living. Instruction increasingly progresses from classroom to community based as the student approaches graduation in order to facilitate a transfer of skills from theory to practice. The primary population served by the program is those with moderate levels of mental retardation, but others are included if the program can be modified to serve their needs. Maximum Caseload Size: Chapter 14 Regulations Full Time: 15 (Secondary) Supplemental: 20 Instructional Assistants: Provided for each program Itinerant: 20 Students are instructed in the following areas: Functional Academics with emphasis on Communication, Self-Help Skills, Skills of Independent Living, i.e., menu planning, budgeting, shopping, cooking, leisure skills, production and employment skills, specific job training, and appropriate social skill development. Primary Goal: Prepare the student to work, live and function in the community as independently

as possible. PROGRAM FEATURES:

• Functional Academic Curriculum with Individualized Instructional Planning • Community based Instruction to Promote Skill Generalization in Academic, Vocational

Recreation and Leisure Skills Area • Transition Planning and Services: Job Development, Placement, Coaching and Mentoring • Vocational Assessment of Interests, Abilities, and Aptitudes • Integrated Therapeutic Services Model • Travel Instruction/Training to Facilitate Transition Goals for Employment or Education • Communication and Social Skills Instruction • Facilitation of Transition Planning to Adult Services (MH/DP, OVR) • Program Supervision and Management • Alignment with PA Academic Standards through (PASA) Assessment

A three-year comparison of the total 1211 Life Skills Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1211 1,990,971$ 2,761,192$ 2,856,875$ 95,683$ 3.47%





STATEBASE AND EARLY

CORE BUDGET INSTITUTIONAL INTERVENTION TRANSPORTATION TOTAL


1200 SPECIAL PROGRAMS1211 LIFE SKILLS SUPPORT

No. of No. of No. of No. of No. ofPositions Positions Positions Positions Positions

100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 9.40 745,402 0.00 - 0.00 - 0.00 - 9.40 745,402 Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 27.33 634,995 0.00 - 0.00 - 0.00 - 27.33 634,995

TOTAL SALARIES 36.73 1,380,397 0.00 - 0.00 - 0.00 - 36.73 1,380,397

200 BENEFITSSocial Security 105,602 - - - 105,602 Retirement 354,809 - - - 354,809 Tuition Reimbursement 3,950 - - - 3,950 Worker's Compensation 20,703 - - - 20,703 Health Insurance 604,279 - - - 604,279 Other Benefits - - - - -

TOTAL BENEFITS 1,089,343 - - - 1,089,343

300 PROFESSIONAL SERVICESProfessional Educational Services 2,099 - - - 2,099 Technology Plan Services 34,894 - - - 34,894 Contracted Services 177,869 - - - 177,869


400 PROPERTY SERVICESMoving Services 4,522 - - - 4,522 Equipment Maintenance 2,255 - - - 2,255 Classroom Rental 3,600 - - - 3,600 Equipment Rental 2,839 - - - 2,839 Vehicle Maintenance 3,009 - - - 3,009 Vehicle Rental 24,518 - - - - 24,518

TOTAL PROPERTY SERVICES 40,743 - - - 40,743

500 OTHER SERVICESField Trip Services 2,131 - - - 2,131 Postage 1,800 - - - 1,800 Transport/Telecommunication Svcs 18,591 - - - 18,591 Auto Liability Insurance 3,980 - - - 3,980 Printing and Binding 1,800 - - - 1,800 Xerox 614 - - - 614 Travel 40,325 - - - 40,325 Conference Costs - - - - -


600 SUPPLIESGeneral Supplies 19,629 - - - 19,629 Admin Software Supplies 25,000 - - - 25,000 Gasoline 6,800 - - - 6,800 Meals/Refreshments 6,039 - - - 6,039 Books & Periodical 4,700 - - - 4,700 Educational Software - - - - -

TOTAL SUPPLIES 62,168 - - - 62,168 -

800 OTHER OBJECTSDues and Fees 121 - - - 121

TOTAL OTHER OBJECTS 121 - - - 121

TOTAL 2,856,875$ -$ -$ -$ 2,856,875$



The 1221 Hearing Impaired Support Function is divided into two sections: Hearing Impaired Classes and Hearing Impaired Itinerant. The classroom program provides support for students whose severity of hearing loss necessitates the need for programming in a total communication setting. The individualized educational program for these students addresses all aspects of social, emotional and academic adjustment. The Intermediate Unit provides an itinerant hearing program for approximately three hundred twenty (320) students whose skills allow them to function with assistance in a regular educational setting. The degree of hearing loss may range from mild to profound. The developmental and compensatory programs provide hearing testing, diagnostic services, auditory training and instruction in speech and reading, individual supplementary instruction in academic subjects, instruction in the use and care of hearing aids, speech correction, behavioral and vocational guidance. Counseling with teachers, parents, and administrators also is provided. Maximum Caseload Size: Chapter 14 Regulations Full Time: 8 Supplemental: 15 Instructional Assistants: Elementary - Yes Secondary – No Itinerant: 50 Students are instructed in the following areas: Any or all social, emotional, or academic areas may be addressed as necessary in relation to the hearing impairment. There is particular emphasis on the significance of a severe hearing loss in today's society and medical care as well as care of hearing aids and electronic assistive devices in order to function more effectively. Primary Goal: to assist each student in compensating for his or her hearing deficit in order to adjust to a

hearing society and to maximize academic achievement. PROGRAM FEATURES:

Impedance Testing (moderately, severely/profoundly retarded) for those children who cannot be tested by usual techniques.

Central Auditory Processing (CAP) Auditory-Verbal training C-print Captioning Education Hearing Evaluation/Hearing Aid Check Loaner Audiometer Bank (tracking and repair) Parental Counseling In-Service for Teachers and Parents Distribution of Medical Reports (audiological educational) Parent/Teachers Pamphlet Information System Electronic Bulletin Board Text Telephone Service (TTY/TDD) for hearing impaired Program Supervision and Management Functional school/community experiences Individualized instructional computer applications Behavioral management systems FM Wireless auditory trainers Transitional/Vocational programming at a secondary level Staff development/training

A three-year comparison of the total 1221 Hearing Impaired Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1221 2,636,534$ 2,946,277$ 2,754,966$ (191,311)$ (6.49%)





STATEBASE AND EARLY


1221 HEARING IMPAIRED SUPPORT


100 SALARIESAdministrative - - 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 20.8 1,628,029 0.00 - 0.00 - 0.00 - 20.80 1,628,029 Other Professional - - 0.00 - 0.00 - 0.00 - 0.00 - Support - - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 2 44,778 0.00 - 0.00 - 0.00 - 2.00 44,778

TOTAL SALARIES 22.80 1,672,807 0.00 - 0.00 - 0.00 - 22.80 1,672,807

200 BENEFITSSocial Security 127,974 - - - 127,974 Retirement 427,190 - - - 427,190 Tuition Reimbursement 840 - - - 840 Worker's Compensation 25,090 - - - 25,090 Health Insurance 303,313 - - - 303,313 Other Benefits - - - - -

TOTAL BENEFITS 884,407 - - - 884,407

300 PROFESSIONAL SERVICESProfessional Educational Services 4,800 - - - 4,800 Technology Plan Services 21,660 - - - 21,660 Contracted Services 86,650 - - - 86,650


400 PROPERTY SERVICESMoving Services 115 - - - 115 Equipment Maintenance 10,000 - - - 10,000 Equipment Rental 2,700 - - - 2,700


500 OTHER SERVICESField Trip Services 100 - - - 100 Postage 1,700 - - - 1,700 Transport/Telecommunications Svc 1,100 - - - 1,100 Printing and Binding 850 - - - 850 Xerox 2,277 - - - 2,277 Travel 43,100 - - - 43,100


600 SUPPLIESGeneral Supplies 15,500 - - 15,500 Meeting Supplies - - - - - Meals/Refreshments 1,250 - - - 1,250 Books and Periodicals 4,000 - - - 4,000 Educational Software 850 - - - 850

TOTAL SUPPLIES 21,600 - - - 21,600

800 OTHER OBJECTSDues and Fees 1,100 - - - 1,100

TOTAL OTHER OBJECTS 1,100 - - - 1,100

TOTAL 2,754,966$ -$ -$ -$ 2,754,966$



The 1224 Visually Impaired Support Function provides the services to approximately one hundred fifty (150) students who have visual impairments which interfere with their ability to learn. The variety of services include direct instruction, adaptive materials and consultative support to students, classroom teachers, school nurses, guidance counselors, principals and parents. A mobility specialist teaches travel skills to students who have severe to total vision loss. Maximum Caseload Size: Chapter 14 Regulations Itinerant Caseload: 15-50 Instructional Assistants: None Students are instructed in the following areas: Visual discrimination, use of specialized technology, computer keyboarding, Braille, caning and travel techniques. Primary Goal: to assist each student in compensating for a sensory deficit in order to

appropriately improve academic skills. PROGRAM FEATURES:

Program supervision and management

Orientation and mobility programs

Taped textbooks, Braille and large print materials

Functional vision assessment

Evaluations and training for assistive technology

Ability to adjust to shifting district population

Coordinated professional development program

Delivery of adaptive equipment to aid instruction (Braillers, variable speed recorders, Braille and speak, etc.)

Braille literary and Braille math instruction

Instruction in visual functioning skills

School nurse consultations/inservicing

Coordination of home and school services

Consultations with regular education teachers/counselors

Independent life/transitional skills training A three year comparison of the total 1224 Visually Impaired Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1224 1,317,961$ 1,468,739$ 1,582,181$ 113,442$ 7.72%

Additional information showing a five year comparison of the individual objects in this function is provided in the Informational Section of this budget.




STATEBASE AND EARLY


1224 VISUALLY IMPAIRED SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 11.50 884,060 0.00 - 0.00 - 0.00 - 11.50 884,060 Other Professional 0.50 47,616 0.00 - 0.00 - 0.00 - 0.50 47,616 Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 1.00 16,300 0.00 - 0.00 - 0.00 - 1.00 16,300

TOTAL SALARIES 13.00 947,976 0.00 - 0.00 - 0.00 - 13.00 947,976


TOTAL BENEFITS 552,745 - - - 552,745

300 PROFESSIONAL SERVICESProfessional Educational Services 4,500 - - - 4,500 Technology Plan Services 12,350 - - - 12,350


400 PROPERTY SERVICESMoving Services 150 - - - 150 Equipment Maintenance 800 - - - 800 Equipment Rental - - - - -

TOTAL PROPERTY SERVICES 950 - - - 950

500 OTHER SERVICESField Trip Services - - - - - Postage 750 - - - 750 Transport/Telecommunications Svc 500 - - - 500 Printing and Binding 600 - - - 600 Xerox 1,800 - - - 1,800 Travel 35,100 - - - 35,100


600 SUPPLIESGeneral Supplies 19,110 - - - 19,110 Meals/Refreshments 1,500 - - - 1,500 Books and Periodicals 2,000 - - - 2,000 Educational Software 300 - - - 300

TOTAL SUPPLIES 22,910 - - - 22,910

800 OTHER OBJECTSDues and Fees 2,000 - - 2,000


TOTAL 1,582,181$ -$ -$ -$ 1,582,181$



The 1225 Speech and Language Support Function provides speech and language therapy for over three thousand (3,000) school age pupils. Students with communication disabilities from all exceptionalities, as well as those pupils in regular classroom programs, are reflected in the students receiving services. The Speech and Language program is integrated with district and other Intermediate Unit education programs and the consultants are responsible for a comprehensive therapy program involving language, voice, stuttering, and phonological & articulation disorder. All aspects from diagnosis to the development and maintenance of an ongoing therapeutic program as well as pragmatic language comprise the educational curriculum. Maximum Caseload Size: Chapter 14 Regulations Itinerant: 65 Instructional Assistants: None Students are instructed in the following areas: Speech/language disorders involving language, voice, fluency, and phonological deficits. Primary Goal: to assist each speech and language disabled pupil to become communicatively

competent in their educational and community environment. PROGRAM FEATURES:

Program supervision and management by state and nationally-certified speech and language pathologists State certified speech and language consultants with specialized training for school-age population Consultations with parents and school personnel Participation in District Response to Intervention & Instruction Teams, Multi-disciplinary

Evaluation, and Child Study Teams Complete diagnostic evaluations Development and implementation of individualized speech and language program as prescribed by IEP Integration of speech and language services with regular and specialized curricula Specialized equipment, technology, and expertise available Consultants participate in training programs to remain up-to-date with current techniques Variety of service models (individual and small group, classroom, consultation, etc.)

A three-year comparison of the total 1225 Speech and Language Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1225 7,623,313$ 8,300,760$ 8,031,877$ (268,883)$ (3.24%)





STATEBASE AND EARLY


1225 SPEECH AND LANGUAGE SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 67.00 4,897,295 0.00 - 0.00 - 0.00 - 67.00 4,897,295 Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 4.40 106,388 0.00 - 0.00 - 0.00 - 4.40 106,388

TOTAL SALARIES 71.40 5,003,683 0.00 - 0.00 - 0.00 - 71.40 5,003,683

200 BENEFITSSocial Security 382,784 - - - 382,784 Retirement 1,283,551 - - - 1,283,551 Tuition Reimbursement 2,048 - - - 2,048 Worker's Compensation 75,045 - - - 75,045 Health Insurance 1,054,976 - - - 1,054,976 Other Benefits - - - - -

TOTAL BENEFITS 2,798,404 - - - 2,798,404



400 PROPERTY SERVICESMoving Services 198 - - - 198


500 OTHER SERVICESPostage 1,000 - - - 1,000 Transport/Telecommunications Svc 1,592 - - - 1,592 Printing and Binding 1,000 - - - 1,000 Xerox 3,602 - - - 3,602 Travel 34,741 - - - 34,741


600 SUPPLIESGeneral Supplies 51,036 - - - 51,036 Meals/Refreshments 3,000 - - - 3,000 Books and Periodicals 1,000 - - - 1,000 Educational Software 1,100 - - - 1,100

TOTAL SUPPLIES 56,136 - - - 56,136



TOTAL 8,031,877$ -$ -$ -$ 8,031,877$



The 1231 Emotional Support Function provides both academic and emotional support to students who are unable to participate in regular educational programs as a result of moderate to severe behavioral, social and personal skill impairments. This function includes programs that are part of regular elementary, middle and secondary schools within Bucks County where students have the opportunity to be included in regular classes as they are able to do so. It also includes Emotional Support classes that are housed in area vocational-technical schools with many students receiving regular vocational instruction for a part of the day. The Red Cedar Academy provides academic and work study programs to special education students who have been unsuccessful in their local district programs. Elementary programs within the regular elementary school environment provide both academic instruction in the general education curriculum and specific social skills instruction. Middle school/junior high programs include students between the ages of 12 and 15 years. In each setting the small class size allows for individualized instruction and specially designed positive behavioral supports and plans. High school programs combine academic instruction in order to provide the student with the necessary course credits to satisfy graduation requirements of their home school district. In addition, some programs utilize a work-study model to develop and maintain job-related skills and activities. Specifically, students are encouraged to seek meaningful employment and are instructed in completing job applications, developing interview skills, and maintaining employment. In work-study programs staff members monitor the student’s job performance on a regular and continuing basis. Maximum Caseload Size: Chapter 14 Regulations Full Time: 12 Supplemental: 20 Instructional Assistants: Provided for each program Itinerant: 50 Students are instructed in the following areas: Academic as outlined in Chapter 4 regulations regarding Pennsylvania Academic Standards, social and behavioral skills, life skills, work ethics and related employment skills. Students participate in regular statewide assessments. Primary Goal: to return students to local school district programs or to transition to post high

school training or careers through the continued development of academic, social, behavioral and employment experiences.

Related services are included in the basic program as required.



PROGRAM FEATURES:

Individualized academic instruction aligned with General Education Curriculum & PA Academic Standards

Progress Monitoring and Reporting Development of cooperative learning and specific social skills Behavior Management Expertise including Crisis Prevention and Intervention Measures Support Services of Social Worker and School Psychologist Counseling Support Transition Planning Career Awareness Vocational Assessment Job Development and Placement Supervision and Management Staff Development Coordination of Services with Community Mental Health Agencies

A three-year comparison of the total 1231 Emotional Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1231 2,980,778$ 2,987,127$ 2,478,570$ (508,557)$ (17.03%)





STATEBASE AND EARLY


1231 EMOTIONAL SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 12.65 942,933 0.00 - 0.00 - 0.00 - 12.65 942,933 Other Professional 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 18.33 390,123 0.00 - 0.00 - 0.00 - 18.33 390,123

TOTAL SALARIES 30.98 1,333,056 0.00 - 0.00 - 0.00 - 30.98 1,333,056

200 BENEFITSSocial Security 101,975 - - - 101,975 Retirement 342,553 - - - 342,553 Tuition Reimbursement 4,875 - - - 4,875 Worker's Compensation 19,996 - - - 19,996 Health Insurance 462,973 - - - 462,973 Other Benefits - - - - -

TOTAL BENEFITS 932,372 - - - 932,372

300 PROFESSIONAL SERVICESProfessional Educational Services 87,487 - - - 87,487 Technology Plan Services 29,431 - - - 29,431 Security/Safety Services 310 - - - 310 Contracted Services - - - - -


400 PROPERTY SERVICESMoving Services 5,000 - - - 5,000 Equipment Maintenance 4,000 - - - 4,000 Maintenance of Infrastructure - - - - - Classroom Rental - - - - - Equipment Rental 12,000 - - - 12,000 Vehicle Maintenance 2,400 - - - 2,400 Vehicle Rental 5,580 - - - 5,580


500 OTHER SERVICESField Trip Services 1,000 - - - 1,000 Transport/Telecommunications Svc 3,600 - - - 3,600 Auto Liability Insurance 1,182 - - - 1,182 Postage 573 - - - 573 Printing and Binding 100 - - - 100 Xerox 2,000 - - - 2,000 Travel 17,550 - - - 17,550 Conference Costs - - - - -


600 SUPPLIESGeneral Supplies 19,092 - - - 19,092 Gasoline 248 - - - 248 Meals/Refreshments 1,500 - - - 1,500 Books and Periodicals 18,284 - - - 18,284 Educational Software 250 - - - 250

TOTAL SUPPLIES 39,374 - - - 39,374



TOTAL 2,478,570$ -$ -$ -$ 2,478,570$



The 1232 Emotional Support – Private Residential Rehabilitative Institution (PRRI) Function provides both academic and emotional support to students who are in a private residential rehabilitative institution as a result of moderate to severe behavioral, social and personal skill impairments. This function includes programs provided at MCC Warwick House located at 1460 Meetinghouse Road, Hartsville, PA. Maximum Caseload Size: Chapter 14 Regulations Instructional Assistants: Provided for each program as needed Students are instructed in the following areas: Academic as outlined in Chapter 4 regulations regarding Pennsylvania Academic Standards, social & behavioral skills and life skills. Primary Goal: to ensure a free appropriate public education during the student’s tenure in the

institutions. Related services are included in the basic program as required. PROGRAM FEATURES:

Individualized academic instruction Development of cooperative learning and specific social skills Behavior Management Expertise including Crisis Prevention and Intervention Measures Support Services of Social Worker and School Psychologist Counseling Support Supervision and Management Staff Development Coordination of Services with Community Mental Health Agencies

A three-year comparison of the total 1232 Emotional Support – PRRI budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1232 995,904$ 1,004,027$ 1,096,977$ 92,950$ 9.26%





STATEBASE AND EARLY


1232 EMOTIONAL SUPPORT - PRRI



TOTAL SALARIES 7.60 424,146 0.00 - 0.00 - 0.00 - 7.60 424,146

200 BENEFITSSocial Security 32,447 - - - 32,447 Retirement 108,877 - - - 108,877 Tuition Reimbursement - - - - - Worker's Compensation 6,364 - - - 6,364 Health Insurance 114,826 - - - 114,826 Other Benefits - - - - -

TOTAL BENEFITS 262,514 - - - 262,514



400 PROPERTY SERVICESEquipment Maintenance 1,743 - - - 1,743 Classroom Rental 68,100 - - - 68,100 Equipment Rental 2,835 - - - 2,835


500 OTHER SERVICESPostage 893 - - - 893 Transport/Telecommunications Svc 2,056 - - - 2,056 Printing and Binding - - - - - Travel 1,400 - - - 1,400


600 SUPPLIESGeneral Supplies 6,000 - - - 6,000 Meals/Refreshments 1,000 - - - 1,000 Books and Periodicals 4,000 - - - 4,000

TOTAL SUPPLIES 11,000 - - - 11,000

TOTAL 1,096,977$ -$ -$ -$ 1,096,977$



The 1233 Autistic Support Function provides appropriate programs in regional classes throughout Bucks County for elementary and secondary school age students. This program offers a low student teacher ratio which permits instructional emphasis upon the development of skills in: communication, behavior management, daily living, socialization and academic content. Speech therapy is also fully integrated as a part of this program. Integrated occupational and/or physical therapy is provided when needed. Depending upon functioning level, secondary students receive academic to functional, vocational skills development. Maximum Caseload Size: Chapter 14 Regulations Full Time: 8 Supplemental: 8 Instructional Assistants: Provided for each program Itinerant: 12 Students are instructed in the following areas: Communication, behavioral management, academics, fine/gross motor, daily living skills, and community living skills. Primary Goal: to develop behavioral, communication, academic, and community living skills in the least restrictive public education setting. PROGRAM FEATURES:

Intensive Specially Designed Instruction in Behavioral and Communication Skills Speech and Language Support Services within the School and Community Emphasis on Establishing & Fostering Effective System of Communication Behavior Management Support Services Parent Training Program Specific Curriculum for Social Skills Development Program Supervision and Management Individualized Educational Planning Psychological Support Services Staff Development/Training Applied Behavioral Analysis Techniques Verbal Behavior Technique

A three-year comparison of the total 1233 Autistic Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1233 12,773,690$ 13,704,362$ 14,342,369$ 638,007$ 4.66%





STATEBASE AND EARLY


1233 AUTISTIC SUPPORTNo. of No. of No. of No. of No. of

Positions Positions Positions Positions Positions100 SALARIES

Administrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 65.75 4,211,225 0.00 - 0.00 - 0.00 - 65.75 4,211,225 Other Professional 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Support 0.00 - 0.00 - 0.00 - 0.00 - 0.00 - Instructional Assistant 106.34 2,066,321 0.00 - 0.00 - 0.00 - 106.34 2,066,321

TOTAL SALARIES 172.09 6,277,546 0.00 - 0.00 - 0.00 - 172.09 6,277,546

200 BENEFITSSocial Security 480,237 - - - 480,237 Retirement 1,608,065 - - - 1,608,065 Tuition Reimbursement 11,834 - - - 11,834 Worker's Compensation 94,160 - - - 94,160 Health Insurance 2,590,198 - - - 2,590,198 Other Benefits - - - - -

TOTAL BENEFITS 4,784,494 - - - 4,784,494

300 PROFESSIONAL SERVICESProfessional Educational Services 2,691,435 - - - 2,691,435 Technology Plan Services 163,487 - - - 163,487 Security & Safety Services 100 - - - 100 Contracted Services - - - - -

TOTAL PROFESSIONAL SERVICES 2,855,022 - - - 2,855,022

400 PROPERTY SERVICESCleaning Services 1,500 - - - 1,500 Disposal Services - - - - - Snow Plowing Services - - - - - Lawn Care Services - - - - - Moving Services 3,500 - - - 3,500 Utilities Service - - - - - Equipment Maintenance 4,000 - - - 4,000 Vehicle Maintenance 4,256 - - - 4,256 Classroom Rental 124,500 - - - 124,500 Equipment Rental 8,617 - - - 8,617 Vehicle Rental 17,281 - - - 17,281


500 OTHER SERVICESField Trip Services 2,800 - - - 2,800 Auto Liability Insurance 6,085 - - - 6,085 Postage 1,850 - - - 1,850 Transport/Telecommunications Svc 7,176 - - - 7,176 Printing and Binding 468 - - - 468 Xerox 3,266 - - - 3,266 Travel 36,800 - - - 36,800 Conference Costs - - - - -


600 SUPPLIESGeneral Supplies 130,667 - - - 130,667 Gasoline 4,532 - - - 4,532 Meals/Refreshments 10,500 - - - 10,500 Books and Periodicals 55,080 - - - 55,080 Educational Software 2,000 - - - 2,000

TOTAL SUPPLIES 202,779 - - - 202,779

800 OTHER OBJECTSDues and Fees 429 - - - 429

TOTAL OTHER OBJECTS 429 - - - 429

TOTAL 14,342,369$ -$ -$ -$ 14,342,369$



The 1241 Learning Support Function is designed to serve those students who demonstrate at least average intellectual potential and exhibit deficiencies in basic learning skills which are not the result of other sensory, emotional or environmental factors. Full-time classes address both the content and process needs of the students. Selected classroom programs serve students who require academic and behavioral support in order to make progress in the general education curriculum as a result of specific neurological impairment. The focus of these classrooms is on the development of academic social and functional skills using individualized and specialized techniques. Behavior problems that result from neurological impairment are addressed. Maximum Caseload Size: Chapter 14 Regulations Full Time: 12 Supplemental: 20 Instructional Assistants: Provided for each program as needed Itinerant: 50 Students are instructed in the following areas: Reading, writing, language arts, mathematics, social studies, science, and alternative learning strategies. Primary Goal: to develop student learning skills so that they can fully participate in regular

education. PROGRAM FEATURES:

Academic instruction aligned with General Education Curriculum & PA Academic Standards

Intensive Specially Designed Instructional in Language and Basic Academic Areas Program Supervision and Management Individualized Educational Planning Psychological Support Services/Social Worker/Behavior Analyst Services Staff Development and Training Behavioral Management and Social Skill Instruction

A three-year comparison of the total 1241 Learning Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-1241 2,852,179$ 2,320,584$ 1,940,575$ (380,009)$ (16.38%)





STATEBASE AND EARLY


1241 LEARNING SUPPORT



TOTAL SALARIES 21.35 910,622 0.00 - 0.00 - 0.00 - 21.35 910,622


TOTAL BENEFITS 637,763 - - - 637,763

300 PROFESSIONAL SERVICESProfessional Educational Services 228,826 - - - 228,826 Technology Plan Services 20,283 - - - 20,283 Contracted Services - - - - -


400 PROPERTY SERVICESMoving Services 5,598 - - - 5,598 Equipment Maintenance 7,682 - - - 7,682 Classroom Rental 50,500 - - - 50,500


500 OTHER SERVICESField Trip Services 1,750 - - - 1,750 Postage 204 - - - 204 Transport/Telecommunications Svc 1,590 - - - 1,590 Printing and Binding 68 - - - 68 Xerox - - - - - Travel 4,485 - - - 4,485 Auto Liability Insurance 1,970 - - - 1,970


600 SUPPLIESGeneral Supplies 25,077 - - - 25,077 Meeting Supplies - - - - - Gasoline 3,594 - - - 3,594 Meals/Refreshments 4,132 - - - 4,132 Books and Periodicals 35,131 - - - 35,131 Educational Software 1,300 - - - 1,300

TOTAL SUPPLIES 69,234 - - - 69,234

800 OTHER OBJECTSDues and Fees - - - - -

TOTAL OTHER OBJECTS - - - - -

TOTAL 1,940,575$ -$ -$ -$ 1,940,575$



The 1270 Multiple Disabilities Support Function provides instruction for students 5-21 years of age who have significant cognitive deficits as well as physical and sensory impairments. The program is oriented to developing skills and behavior that are considered basic to higher skilled performance. Training and instruction, therefore, emphasize functional skills in the environmental domains of school/community, domestic living, recreation/leisure, and vocational. Included in this program are school age students who reside at residential facilities in Bucks County. These pupils have been diagnosed with significant cognitive deficits and have medical needs which require institutional placement. The Bucks County Intermediate Unit provides special education services to those students who are assigned to private licensed facilities for individuals with severe disabilities, including Pediatric Specialty Care at Point Pleasant, Pedia Manor and Ridgecrest. Maximum Caseload Size: Chapter 14 Regulations Full Time: 8 Supplemental: 8 Instructional Assistants: Provided for each program Itinerant: 12 Students are instructed in the following areas: Functional Academics, daily living skills, i.e., feeding dressing, personal hygiene, communication skills, social and behavioral skills, gross motor skills, sensory stimulation and community based instruction. Primary Goal: to increase independent functioning through the development of each student's

cognitive, social, motoric, and behavioral skills. PROGRAM FEATURES:

Individual assessment and educational planning Community based instruction Interagency coordination Transition planning Augmentative communication program Structured environment Adaptation of electronic equipment On-going communication among teachers, parents, guardians and residential care givers Specific behavioral interventions as appropriate Functional curriculum for establishing relative independent skills and in accord with PA

Alternate Academic Standards and PASA A three-year comparison of the total 1270 Multiple Disabilities Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 9,687,535 10,930,924 11,554,573 623,649 5.71%Institutional 296,770 331,522 344,566 13,044 3.94%TOTAL-1270 9,984,305$ 11,262,446$ 11,899,139$ 636,693$ 5.65%





STATEBASE AND EARLY


1270 MULTIPLE DISABILITIES SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 61.75 4,686,674 2.20 206,223 0.00 - 0.00 - 63.95 4,892,897 Other Professional 1.00 58,366 0.00 - 0.00 - 0.00 - 1.00 58,366 Support 0.83 26,026 0.00 - 0.00 - 0.00 - 0.83 26,026 Instructional Assistant 46.00 1,352,988 0.00 - 0.00 - 0.00 - 46.00 1,352,988

TOTAL SALARIES 109.58 6,124,054 2.20 206,223 0.00 - 0.00 - 111.78 6,330,277

200 BENEFITSSocial Security 468,496 15,776 - - 484,272 Retirement 1,596,830 53,289 - - 1,650,119 Tuition Reimbursement 9,033 3,000 - - 12,033 Worker's Compensation 91,863 3,093 - - 94,956 Health Insurance 1,757,446 41,097 - - 1,798,543 Other Benefits 1,250 - - - 1,250

TOTAL BENEFITS 3,924,918 116,255 - - 4,041,173

300 PROFESSIONAL SERVICESProfessional Educational Services 1,128,680 3,544 - - 1,132,224 Technology Plan Services 104,102 2,090 - - 106,192 Security & Safety Services 500 - - - 500 Contracted Services 34,500 - - - 34,500

TOTAL PROFESSIONAL SERVICES 1,267,782 5,634 - - 1,273,416

400 PROPERTY SERVICESBuilding R&M 9,503 - - - 9,503 Moving Services 20,284 - - - 20,284 Equipment Maintenance 2,419 300 - - 2,719 Classroom Rental 29,000 6,000 - - 35,000 Equipment Rental 1,277 - - - 1,277

TOTAL PROPERTY SERVICES 62,483 6,300 - - 68,783

500 OTHER SERVICESField Trip Services 31,000 1,250 - - 32,250 Postage 3,041 500 - - 3,541 Transport/Telecommunications Svc 10,866 1,325 - - 12,191 Printing and Binding 468 - - - 468 Xerox 2,012 1,500 - - 3,512 Auto Liability Insurance 493 - - - 493 Travel 29,614 2,579 - - 32,193 Conference Costs 300 - - - 300

TOTAL OTHER SERVICES 77,794 7,154 - - 84,948

600 SUPPLIESGeneral Supplies 78,998 3,000 - - 81,998 Meeting Supplies - - - - - Gasoline 1,820 - - - 1,820 Meals/Refreshments 4,475 - - - 4,475 Books and Periodicals 10,048 - - - 10,048 Educational Software 400 - - - 400

TOTAL SUPPLIES 95,741 3,000 - - 98,741



TOTAL 11,554,573$ 344,566$ -$ -$ 11,899,139$



The 1281 Developmental Delay Support function provides State Early Intervention (SEI) services for three to five year olds from Bucks County who have or may have special needs. The program includes child-find, screenings, evaluations and special education services. Children are served in a variety of settings including the home, community preschools, specialized classes provided or purchased by the Intermediate Unit, and in clinic settings located throughout Bucks County. The Early Childhood Services staff assists families and children as they transition to the program and again as they approach school age and move on to be served by local school districts. The Early Childhood Services staff works closely with local Base Service Units, the County Office of Mental Health and Developmental Program, other agencies and local school districts. Students are instructed in the following areas: cognition, social and behavioral skills, self-help (adaptive) skills, communication, and physical development (movement and manipulation of objects). Instructional targets are based on the individual needs of the child and guided by Pennsylvania Standards for Early Childhood Education. Primary Goal: to provide early intervention services to all eligible young children, ages three to

five, in Bucks County. PROGRAM FEATURES:

Child-Find Activities Screenings Diagnostic Services Specialized classrooms for children with moderate to significant impairments Related services, including speech therapy, occupational therapy and physical therapy Collaboration with partner agencies serving both typical and exceptional young children Special services for children with vision impairments, hearing impairments and autism

A three-year comparison of the total 1281 Developmental Delay Support (previously recorded in 1800 Pre-Kindergarten Programs Function) budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


State EarlyInterventionTOTAL-1281 12,777,628$ 13,401,338$ 13,626,813$ 225,475$ 1.68%





STATEBASE AND EARLY


1281 DEVELOPMENTAL DELAY SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 3.00 336,315 0.00 -$ 3.00 336,315$ Instructional 0.00 - 0.00 - 74.20 5,447,832 0.00 - 74.20 5,447,832 Support 0.00 - 0.00 - 6.00 243,849 0.00 - 6.00 243,849 Instructional Assistant 0.00 - 0.00 - 28.86 714,286 0.00 - 28.86 714,286

TOTAL SALARIES 0.00 - 0.00 - 112.06 6,742,282 0.00 - 112.06 6,742,282

200 BENEFITSSocial Security - - 515,784 - 515,784 Retirement - - 1,734,092 - 1,734,092 Tuition Reimbursement - - 32,175 - 32,175 Worker's Compensation - - 101,134 - 101,134 Health Insurance - - 1,876,578 - 1,876,578 Other Benefits - - 26,500 - 26,500

TOTAL BENEFITS - - 4,286,263 - 4,286,263

300 PROFESSIONAL SERVICESProfessional Educational Services - - 704,581 - 704,581 Technology Plan Services - - 106,457 - 106,457 Contracted Services - - 1,150,780 - 1,150,780

TOTAL PROFESSIONAL SERVICES - - 1,961,818 - 1,961,818

400 PROPERTY SERVICESMoving Services - - 7,000 - 7,000 Cleaning Services - - 1,500 - 1,500 Equipment Maintenance - - 1,000 - 1,000 Classroom Rental - - 475,000 - 475,000 Equipment Rental - - 6,000 - 6,000

TOTAL PROPERTY SERVICES - - 490,500 - 490,500

500 OTHER SERVICESField Trip Services - - - - - Postage - - 10,000 - 10,000 Transport/Telecommunications Svc - - 14,000 - 14,000 Xerox - - 20,000 - 20,000 Travel - - 60,000 - 60,000 Conference Costs - - 1,000 - 1,000

TOTAL OTHER SERVICES - - 105,000 - 105,000

600 SUPPLIES - General Supplies - - 40,000 - 40,000 Meeting Supplies - - - - - Meals/Refreshments - - 200 - 200

TOTAL SUPPLIES - - 40,200 - 40,200

800 OTHER OBJECTSDues and Fees - - 750 - 750

TOTAL OTHER OBJECTS - - 750 - 750

TOTAL -$ -$ 13,626,813$ -$ 13,626,813$



The 1290 Other Support Function provides an educational program for students who are in the Institutionalized Children’s Program (ICP) at Foundations Behavioral Health. Students’ ages range from 5 to 18 years. Maximum Caseload Size: Chapter 14 Regulations Instructional Assistants: Provided for programs as needed Students are instructed in the following areas: All academic subjects. Primary Goal: to ensure a free appropriate public education during the student’s tenure in the

institutions. PROGRAM FEATURES:

Academic Instruction including Remedial Programs Coordination with Detention, Medical, and Mental Health Staff Transition Services Instruction aligned with General Education Curriculum and PA Academic Standards School Psychologist and Behavior Specialist Services Related Services as required

A three-year comparison of the total 1290 Other Support budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 1,099$ 0$ 1,933$ 1,933$ 0.00%Institutional 1,564,452 1,777,113 1,510,404 (266,709) (15.01%)TOTAL-1290 1,565,551$ 1,777,113$ 1,512,337$ (264,776)$ (14.90%)





STATEBASE AND EARLY


1290 OTHER SUPPORT


100 SALARIESAdministrative 0.00 -$ 0.30 33,721$ 0.00 -$ 0.00 -$ 0.30 33,721$ Instructional 0.00 - 8.30 630,834 0.00 - 0.00 - 8.30 630,834 Support 0.00 - 0.60 26,153 0.00 - 0.00 - 0.60 26,153 Instructional Assistant 0.00 - 3.00 80,964 0.00 - 0.00 - 3.00 80,964

TOTAL SALARIES 0.00 - 12.20 771,672 0.00 - 0.00 - 12.20 771,672

200 BENEFITSSocial Security - 57,773 - - 57,773 Retirement - 195,138 - - 195,138 Tuition Reimbursement - 5,975 - - 5,975 Worker's Compensation - 11,327 - - 11,327 Health Insurance - 247,489 - - 247,489 Other Benefits - 900 - - 900

TOTAL BENEFITS - 518,602 - - 518,602

300 PROFESSIONAL SERVICESProfessional Education Services 1,000 76,748 - - 77,748 Technology Plan Services - 12,065 - - 12,065

TOTAL PROFESSIONAL SERVICES 1,000 88,813 - - 89,813

400 PROPERTY SERVICESMoving Services - 550 - - 550 Equipment Maintenance - 1,500 - - 1,500 Equipment Rental - 2,758 - - 2,758 Classroom Rental - 78,181 - - 78,181

TOTAL PROPERTY SERVICES - 82,989 - - 82,989

500 OTHER SERVICESField Trip Services - - - - - Postage - 3,500 - - 3,500 Transport/Telecommunication Svc 933 7,750 - - 8,683 Xerox - 1,000 - - 1,000 Travel - 6,500 - - 6,500

TOTAL OTHER SERVICES 933 18,750 - - 19,683

600 SUPPLIESGeneral Supplies - 25,459 - - 25,459 Books and Periodicals - 4,000 - - 4,000 Educational Software - - - - -

TOTAL SUPPLIES - 29,459 - - 29,459

800 OTHER OBJECTSDues and Fees - 119 - - 119

TOTAL OTHER OBJECTS - 119 - - 119

TOTAL 1,933$ 1,510,404$ -$ -$ 1,512,337$

TOTAL INSTRUCTIONAL PROGRAMS 46,640,896$ 1,854,970$ 13,626,813$ -$ 62,122,679$



SUPPORT SERVICES

The 2100 Pupil Services Function includes those services which provide technical and logistical support to facilitate and enhance instruction. Included in this function are psychological and social work service costs previously accounted for in the IDEA budget. Transferring these services to the special education program will allow the Intermediate Unit to submit these services for reimbursement from federal medical assistance. Also included in this function are the services of a preschool evaluation team that tests young children for possible disabilities. The possible disabilities include potential communication, behavioral, learning, developmental and motor problems which are assessed in teams or by individual evaluations. The service coordinators coordinate all referrals with the State Early Intervention program. Activities such as investigating and diagnosing student problems arising out of the home, school or community are also addressed in this program. Casework and group work services for the child, parent, or both are an important aspect of this program. The social worker also interprets the problems of students for other staff members. The social worker also promotes modification of the circumstances surrounding and related to the individual student’s problem to the extent that the resources of the family, school and community can be brought to bear effectively upon the problem. PROGRAM FEATURES:

Evaluation services Consultative support to parents and other professionals

A three-year comparison of the total 2100 Pupil Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 2,923,724 3,225,051 3,200,799 (24,252) (0.75%)Institutional 70,856 75,166 78,652 3,486 4.64%State Early Intervention 1,267,614 1,415,610 1,207,728 (207,882) (14.69%)TOTAL-2100 4,262,194$ 4,715,827$ 4,487,179$ (228,648)$ (4.85%)





STATEBASE AND EARLY


SUPPORT SERVICES

2100 PUPIL SERVICES


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Instructional 1.00 83,160 0.00 - 6.00 521,117 0.00 - 7.00 604,277 Other Professional 23.00 1,904,655 0.50 48,924 3.00 230,007 0.00 - 26.50 2,183,586 Support 0.20 6,813 0.00 - 0.00 - 0.00 - 0.20 6,813

TOTAL SALARIES 24.20 1,994,628 0.50 48,924 9.00 751,124 0.00 - 33.70 2,794,676

200 BENEFITSSocial Security 152,591 3,743 57,458 - 213,792 Retirement 513,533 12,642 194,088 - 720,263 Tuition Reimbursement 975 - 2,925 - 3,900 Worker's Compensation 29,919 734 11,266 - 41,919 Health Insurance 353,421 11,532 164,408 - 529,361 Other Benefits - - - - -

TOTAL BENEFITS 1,050,439 28,651 430,145 - 1,509,235

300 PROFESSIONAL SERVICESProfessional Education Services 18,498 - 5,650 - 24,148 Technology Plan Services 23,522 475 8,550 - 32,547

TOTAL PROFESSIONAL SERVICES 42,020 475 14,200 - 56,695

400 PROPERTY SERVICESMoving Services 1,037 - - - 1,037 R&M SVCS Equipment 17,500 17,500 Classroom Rental 26,000 - - - 26,000


500 OTHER SERVICESPostage 1,267 - - - 1,267 Transport/Telecommunications Svcs 5,856 102 3,259 - 9,217 Travel 17,348 500 6,500 - 24,348 Conference Costs 200 - - - 200 Printing and Binding 100 - - - 100 Xerox 720 - 2,500 - 3,220

TOTAL OTHER SERVICES 25,491 602 12,259 - 38,352

600 SUPPLIESGeneral Supplies 37,891 - - - 37,891 Meeting Supplies 18 - - - 18 Books and Periodicals 2,042 - - - 2,042

TOTAL SUPPLIES 39,951 - - - 39,951



TOTAL 3,200,799$ 78,652$ 1,207,728$ -$ 4,487,179$



The 2200 Instructional Staff Services Function includes those services which assist, support, advise and direct the instructional staff with or on the content and process of providing learning experiences for all students. The staff budgeted under this function provides direct services and technical assistance to school districts for comprehensive staff and program development planning, delivery and evaluation. Special emphasis is currently placed on providing programs that relate to the priorities of member districts, such as performance assessment, organizational redesign, instructional improvement, Act 48 requirements, and Pennsylvania curriculum regulations implementation. PROGRAM FEATURES:

• Workshops, seminars, graduate courses, conferences, and symposia for districts’ staff

• Professional Development Institutes, Summer Institutes, Common Inservice Day

• Leadership training group

• Special county-wide programs

A three-year comparison of the total 2200 Support Services – Instructional Staff budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & CoreTOTAL-2200 340,522$ 353,492$ 282,966$ (70,526)$ (19.95%)





STATEBASE AND EARLY


2200 INSTRUCTIONAL STAFF SERVICES


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ Regular Instructional 1.00 80,186 0.00 - 0.00 - 0.00 - 1.00 80,186 Other Professional 0.20 17,003 0.00 - 0.00 - 0.00 - 0.20 17,003 Support 1.39 66,879 0.00 - 0.00 - 0.00 - 1.39 66,879

TOTAL SALARIES 2.59 164,068 0.00 - 0.00 0.00 - 2.59 164,068

200 BENEFITSSocial Security 12,551 - - - 12,551 Retirement 42,364 - - - 42,364 Worker's Compensation 2,460 - - - 2,460 Health Insurance 51,789 - - - 51,789 Other Benefits 61 - - - 61

TOTAL BENEFITS 109,225 - - 109,225

300 PROFESSIONAL SERVICESProfessional Education Services 500 - - - 500 Technology Plan Services 2,461 - - - 2,461

TOTAL PROFESSIONAL SERVICES 2,961 - - 2,961

500 OTHER SERVICESTransport/Telecommunications Svcs 893 - - - 893 Xerox 1,109 1,109 Conference Costs 51 51 Travel 2,997 - - - 2,997

TOTAL OTHER SERVICES 5,050 - - 5,050

600 SUPPLIESGeneral Supplies 462 462 Books and Periodicals 1,000 1,000

TOTAL SUPPLIES 1,462 - - - 1,462

800 OTHER OBJECTSDues and Fees 200 200

TOTAL OTHER OBJECTS 200 200

TOTAL 282,966$ -$ -$ -$ 282,966$



The 2300 Administrative Services Function includes those services which provide administrative, technical and logistical support to facilitate and enhance instruction. The Administrative Services of the Special Revenue Fund include those activities concerned with establishing and administering policy in connection with the overall operation of the Special Education program. The Director of Special Education provides leadership, direction and coordination with the Intermediate Unit in the planning, development and improvement of educational functions, programs, and services. Included in this program budget is the salary for the Intermediate Unit’s Penn Data child accounting specialist and secretary. In addition to administering the Intermediate Unit and its support programs, all personnel listed in this section are available to assist local school administrators with today’s complex educational systems and placement of special needs children. Activities in this function include the operation of the PennData student tracking program. Data is collected for all students who have been identified as exceptional and are compliant with the provisions of IDEA. Local school districts and charter schools must participate in the annual federal child count to receive IDEA flow through dollars. Intermediate Units are responsible for assisting the local school districts and charter schools in the accurate submission of the required annual federal child count. Data is kept at each of the thirteen (13) local agencies, three (3) charter schools, as well as the Intermediate Unit. A regional database is maintained at the Intermediate Unit, and districts send their data to the Intermediate Unit at predetermined times during the year. After data is transferred to the Intermediate Unit, it is merged, checked for accuracy, and Pennsylvania Information Management System (PIMS) Special Education snapshot files are created for each district to submit through PIMS. The regional database consists of over 40,000 records (two school years of active and inactive records). PennData in Pennsylvania was developed in response to the federal law which requires a comprehensive child count of all children with disabilities. The child count is conducted on December 1st by all school districts in the United States. Additional assistance is given to districts in June for the submission of staff, exit data and disciplinary events. State Early Intervention – Project ACCESS – Agencies providing early intervention services under contract as a Grantee in Pennsylvania are required to participate in the School Based ACCESS Program (SBAP). This project enables the Bucks County Intermediate Unit to receive reimbursement associated with providing health related services (speech, occupational, physical, and hearing therapy, etc.) to students eligible for Medical Assistance. ACCESS funds must be used to enhance and supplement special education services and/or may cover the costs in the administration of the ACCESS Program. A three-year comparison of the total 2300 Administrative Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 2,893,158 2,919,786 3,070,274 150,488 5.15%State EarlyIntervention 115,874 102,161 85,640 (16,521) (16.17%)TOTAL-2300 3,009,032$ 3,021,947$ 3,155,914$ 133,967$ 4.43% Additional information showing a five-year comparison of the individual objects in this function is provided in Informational Section of this budget.




STATEBASE AND EARLY


2300 ADMINISTRATIVE SERVICES


100 SALARIESAdministrative 10.80 1,237,253$ 0.00 -$ 0.00 -$ 0.00 -$ 10.80 1,237,253$ Other Professional 0.80 50,592 0.00 - 0.10 6,324 0.00 - 0.90 56,916 Support 10.97 515,780 0.00 - 0.80 40,942 0.00 - 11.77 556,722

TOTAL SALARIES 22.57 1,803,625 0.00 - 0.90 47,266 0.00 - 23.47 1,850,891

200 BENEFITSSocial Security 137,978 - 3,614 - 141,592 Retirement 464,766 - 12,212 - 476,978 Tuition Reimbursement 29,000 - - - 29,000 Worker's Compensation 27,058 - 709 - 27,767 Health Insurance 349,851 - 19,534 - 369,385 Other Benefits 21,738 - - - 21,738

TOTAL BENEFITS 1,030,391 - 36,069 - 1,066,460

300 PROFESSIONAL SERVICES - Professional Educational Services 6,077 - - - 6,077 Technology Plan Services 21,442 - 855 - 22,297 Contracted Services 74,027 - 1,250 - 75,277

TOTAL PROFESSIONAL SERVICES 101,546 - 2,105 - 103,651

400 PROPERTY SERVICESMoving Services 600 - - - 600 Equipment Maintenance 2,057 - - - 2,057 Rentals 2,700 - - - 2,700


500 OTHER SERVICESPostage 7,500 - - - 7,500 Transport/Telecommunications Svc 49,082 - 200 - 49,282 Printing and Binding 2,500 - - - 2,500 Xerox 11,531 - - - 11,531 Travel 16,338 - - - 16,338 Conference Costs 4,149 - - - 4,149

TOTAL OTHER SERVICES 91,100 - 200 - 91,300

600 SUPPLIESGeneral Supplies 6,055 - - - 6,055 Administrative Software Supplies 20,200 - - - 20,200 Meals/Refreshments 1,500 - - - 1,500 Books and Periodicals 3,700 - - - 3,700

TOTAL SUPPLIES 31,455 - - - 31,455



TOTAL 3,070,274$ -$ 85,640$ -$ 3,155,914$



The 2400 Pupil Health Services Function includes those activities concerned with physical and mental health services which are not direct instruction. Also included are activities that provide students with appropriate occupational and physical therapy services. Special Education - Occupational and physical therapy services previously charged to the federal IDEA program have been transferred into the special education program. This transfer of costs allows the Intermediate Unit to submit these services for medical assistance reimbursement. This function also includes Extended School Year (ESY) Services. State Early Intervention (SEI) Program - This program supports the costs for occupational and physical therapists and nursing services. The State Early Intervention program provides these services to eligible young children, ages three to school age, throughout Bucks County. A three-year comparison of the total 2400 Support Services-Pupil Health budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 6,010,920 6,518,806 6,111,249 (407,557) (6.25%)Institutional 12,584 - 12,584 - 0.00%State Early Intervention 2,074,507 1,674,584 2,485,495 810,911 48.43%TOTAL-2400 8,098,011$ 8,193,390$ 8,609,328$ 403,354$ 4.92%





STATEBASE AND EARLY


2400 PUPIL HEALTH SERVICES


100 SALARIESOther Professional 48.50 3,086,073$ 0.00 -$ 16.70 1,176,768$ 0.00 -$ 65.20 4,262,841$

TOTAL SALARIES 48.50 3,086,073 0.00 - 16.70 1,176,768 0.00 - 65.20 4,262,841

200 BENEFITSSocial Security 236,087 - 90,022 - 326,109 Retirement 790,155 - 301,362 - 1,091,517 Tuition Reimbursement 20,591 - 3,900 - 24,491 Worker's Compensation 46,284 - 17,650 - 63,934 Health Insurance 734,391 - 222,207 - 956,598 Other Benefits - - - - -

TOTAL BENEFITS 1,827,508 - 635,141 - 2,462,649

300 PROFESSIONAL SERVICESProfessional Educational Services 11,689 - 200 - 11,889 Contracted Services 80,000 12,584 639,521 - 732,105 Nursing Services 997,325 - 5,000 - 1,002,325 Technology Plan Services 46,077 - 15,865 - 61,942

TOTAL PROFESSIONAL SERVICES 1,135,091 12,584 660,586 - 1,808,261

400 PROPERTY SERVICESMoving Services 500 - - - 500 Equipment Maintenance - - - - -


500 OTHER SERVICESPostage - - - - - Transport/Telecommunication Svc 3,447 - 500 - 3,947 Printing and Binding 68 - - - 68 Xerox 3,639 - - - 3,639 Travel 20,331 - 12,500 - 32,831 Conference Costs 1,600 - - - 1,600

TOTAL OTHER SERVICES 29,085 - 13,000 - 42,085

600 SUPPLIESGeneral Supplies 30,436 - - - 30,436 Meals/Refreshments 293 - - - 293

TOTAL SUPPLIES 30,729 - - - 30,729



TOTAL 6,111,249$ 12,584$ 2,485,495$ -$ 8,609,328$



The 2600 Plant Operation and Maintenance Function of the Special Revenue Fund includes those activities concerned with keeping the facilities needed to provide these programs and services open, safe and operational. Office Rental in the 400 Property Service Object in the Base & Core, State Early Intervention and Transportation columns is to pay for the office space in the Intermediate Unit's Administrative Office, Meeting Facility, and Warehouse used by these programs. The other expenditures in the 400 Property Service Object in the Institutional and State Early Intervention columns are used to provide a fair share of cleaning and moving costs when students are moved to different programs or locations. A three-year comparison of the total 2600 Plant Operation and Maintenance budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 540,000 545,000 600,000 55,000 10.09%Institutional 24,000 24,000 24,000 - 0.00%Transportation 23,254 24,000 24,000 - 0.00%TOTAL-2600 587,254$ 593,000$ 648,000$ 55,000$ 9.28%





STATEBASE AND EARLY


2600 PLANT OPERATION AND MAINTENANCE


100 SALARIESSupport 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$ 0.00 -$

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 0.00 - 0.00 -

200 BENEFITSSocial Security - - - - - Retirement - - - - - Tuition Reimbursement - - - - - Worker's Compensation - - - - - Health Insurance - - - - - Other Benefits - - - - -

TOTAL BENEFITS - - - - -

300 PROFESSIONAL SERVICESTechnology Plan Services - - - - -

TOTAL PROFESSIONAL SERVICES - - - - -

400 PROPERTY SERVICESCleaning Services 5,000 - - - 5,000 Moving Services - - - - - Disposal Services - - - - - Snow Plowing Services - - - - - Lawn Care Services - - - - - Utility Services - - - - - Building Repairs & Maintenance - - - - - Office Rental 600,000 24,000 - 24,000 648,000

TOTAL PROPERTY SERVICES 605,000 24,000 - 24,000 653,000

500 OTHER SERVICESTravel - - - - -

TOTAL OTHER SERVICES - - - - -

600 SUPPLIESGeneral Supplies - - - - - Energy - - - - -

TOTAL SUPPLIES - - - - -

TOTAL 605,000$ 24,000$ -$ 24,000$ 653,000$



The 2700 Pupil Transportation Services Function is mandated for special education students as an IEP related service by state law. The Bucks County Intermediate Unit transportation program is designed to provide supplementary transportation services to the special needs students of its member school districts. The program is operated in accordance with all Pennsylvania Department of Education and Pennsylvania Department of Motor Vehicles laws, rules, and regulations governing the transportation of these students. Local school districts in Pennsylvania have the option of providing transportation services for their special needs students through either a district operated or Intermediate Unit administrated program. When special education students need to be transported to Intermediate Unit classes or to approved private schools, authorized district personnel may request that the Intermediate Unit provide transportation. These transportation services are highly specialized and are designed to transport students with medically complex special needs having special equipment requirements such as wheelchairs, and/or those students having special behavioral problems making integration with the general school population inappropriate. Currently, the Intermediate Unit serves one hundred seventy-three (173) separate programs with one hundred fifty-five (155) transportation routes and transports approximately one thousand thirty (1,030) students. Based on a combination of student needs or the number of students going to a specific location, a variety of vehicles is used. The Intermediate Unit operates and/or contracts for school buses, vans, and cars. PROGRAM FEATURES:

Combine the transportation requirements of students from many districts Curb to curb service, no road crossing Seat belts in all vehicles Driver training programs and inservices Adaptive equipment Resource network for specific expertise

A three-year comparison of the total 2700 Pupil Transportation Services budget for the expenditure items shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


TransportationTOTAL-2700 8,263,884$ 9,927,381$ 9,840,943$ (86,438)$ (0.87%)





STATEBASE AND EARLY


2700 PUPIL TRANSPORTATION SERVICES


100 SALARIESAdministrative 0.00 -$ 0.00 -$ 0.00 -$ 1.00 114,145 1.00 114,145$ Other Professional 0.00 - 0.00 - 0.00 - 4.00 110,344 4.00 110,344 Support 0.00 - 0.00 - 0.00 - 2.00 121,493 2.00 121,493 Operative 0.00 - 0.00 - 0.00 - 41.00 1,174,921 41.00 1,174,921

TOTAL SALARIES 0.00 - 0.00 - 0.00 - 48.00 1,520,903 48.00 1,520,903

200 BENEFITSSocial Security - - - 115,191 115,191 Retirement - - - 387,112 387,112 Tuition Reimbursement - - - 369 369 Worker's Compensation - - - 22,575 22,575 Health Insurance - - - 741,155 741,155 Other Benefits - - - 3,000 3,000

TOTAL BENEFITS - - - 1,269,402 1,269,402

300 PROFESSIONAL SERVICESContracted Services - - - 373,898 373,898 Technology Plan Services - - - 6,650 6,650

TOTAL PROFESSIONAL SERVICES - - - 380,548 380,548

400 PROPERTY SERVICESVehicle Maintenance - - - 45,000 45,000 Vehicle Rental - - - 400,000 400,000 Land & Building Rental - - - - -

TOTAL PROPERTY SERVICES - - - 445,000 445,000

500 OTHER SERVICESContracted Carriers - - - 5,858,000 5,858,000 Liability Insurance - - - 68,551 68,551 Postage - - - 800 800 Transport/Telecommunication Svc - - - 26,000 26,000 Xerox - - - 3,000 3,000 Conference Costs - - - 2,000 2,000 Travel - - - 6,500 6,500

TOTAL OTHER SERVICES - - - 5,964,851 5,964,851

600 SUPPLIESGeneral Supplies - - - 7,889 7,889 Gasoline - - - 250,000 250,000 Meals & Refreshments - - - 1,300 1,300 Books and Periodicals - - - 600 600

TOTAL SUPPLIES - - - 259,789 259,789

800 OTHER OBJECTSDues and Fees - - - 450 450

TOTAL OTHER OBJECTS - - - 450 450

TOTAL -$ -$ -$ 9,840,943$ 9,840,943$

TOTAL SUPPORT SERVICES 13,270,288$ 115,236$ 3,778,863$ 9,864,943$ 27,029,330$



OTHER FINANCING USES 5200 Fund Transfers - Included are the transactions which withdraw money from one fund and place it in another fund. The Capital Projects Fund Function is used to transfer resources into the Capital Projects Fund. The funds transferred into the Capital Projects Fund are used to provide for the current and future acquisition of equipment needed for the students in the Intermediate Unit's Base and Core Budget. These funds are transferred from this account to the Intermediate Unit's Capital Project Fund where all future base and core equipment expenditures will be recorded. The General Fund Transfers Function is used to transfer funds to the General Fund. The funds transferred into the General Fund will support those activities concerned with paying, transporting, exchanging, and maintaining the goods and services procured in support of these programs. The appropriations in this function are to provide their share of support for fiscal and internal business support services necessary to operate these programs. Activities in this function include those operations providing direct business and fiscal support to all other programs of the organization including the office of the Director of Business Services, a financial services operation, and central purchasing and warehouse operations. These activities include the recording of all financial transactions; the issuing of all invoices and purchase orders; the paying of all employees and vendors for the delivery of goods and services; and the development, printing, and publication of all necessary and required financial and budgetary reports and schedules. These activities include cooperating with all appropriate representatives of the community, member school districts of the Intermediate Unit, Pennsylvania Department of Education and state, federal or local auditors in the supplying, developing or interpreting requested financial information. In accordance with Pennsylvania Department of Education budgetary guidelines, the provision of business services to these programs is recognized as a fund transfer. The actual delineation of expenditures by object is included in the 2500 Business Services Function in the General Operating Section. The charge to each program is made at a pre-established rate as determined for each program. The amount of each fund’s contribution will change annually based on the total expenditure of each fund and its ability to meet this obligation. Pennsylvania Department of Education budgetary guidelines require that all these services be recognized as General Administrative Overhead Allocation (938 Object) for the Base and Core, Institutional, State Early Intervention and Transportation programs. A three-year comparison of the total 5200 Fund Transfers allocation as shown on the next page is as follows:

PROGRAM2013-14

ACTUAL2014-15

BUDGET2015-16


Base & Core 2,769,351 3,044,217 3,058,288 14,071 0.46%Institutional 118,043 132,468 118,212 (14,256) (10.76%)State Early intervention 1,012,827 1,041,771 1,064,511 22,740 2.18%Transportation 502,201 619,971 618,532 (1,439) (0.23%)TOTAL-5200 4,402,422$ 4,838,427$ 4,859,543$ 21,116$ 0.44%




STATEBASE AND EARLY



5200 FUND TRANSFERS


900 OTHER FINANCING USESOther Fund Transfers 556,068$ -$ -$ -$ 556,068$ General Administrative - - - - Overhead Allocation 2,502,220 - 118,212 - 1,064,511 - 618,532 4,303,475$

TOTAL OTHER FINANCING USES 3,058,288 118,212 1,064,511 618,532 4,859,543

TOTAL FUND TRANSFERS 3,058,288 118,212 1,064,511 618,532 4,859,543

TOTAL SPECIAL REVENUE 62,969,472$ 2,088,418$ 18,470,187$ 10,483,475$ 94,011,552$

CAPITAL PROJECTS

FUND


BUDGET 2015-2016 CAPITAL PROJECTS FUND

The Capital Projects Fund is used to account for the accumulation of resources to be used for the acquisition or construction of major fixed assets, capital improvements and renovations as well as equipment purchases in the Intermediate Unit programs and facilities. The Capital Projects Fund budget will fluctuate from year to year based upon the scheduling of projects. The major source of revenue in this fund is obtained through the transfer of funds from the Intermediate Unit’s General Operating and Special Education Instructional budgets. For the 2015-2016 fiscal year, the Intermediate Unit has budgeted for a transfer of funds of $300,000 from the General Operating Budget, $33,633 from the WAN Technology Services Budget, and $556,068 from the Special Revenue Fund Budget. Additionally, this budget is supported by an appropriation of fund balance in the amount of $37,868. It is expected that all projects indicated below will be initiated and completed during the 2015-2016 year.

Projects Scheduled for 2015-2016

Office Upgrades and Improvements $ 95,000 Projects include the replacement of conference room dividers, window treatments, and transformers.

Operating Budget Impact: No significant operating budget spending or savings impact.

Site and Building Improvements $ 110,000 Improvements include the repaving of the parking lot at the administration building, the replacement and upgrading of parking lot lighting, and landscaping repairs.

Operating Budget Impact: No significant operating budget spending or savings impact.

Technology Upgrades $ 587,569 Technology upgrades to begin in 2015-2016: replacement of existing Intermediate Unit computers, replacement of audio visual equipment in select conference rooms, and the installation of a two way radio system for buildings and classrooms. Other upgrades include annual rewiring costs as necessary for the upkeep of the data center, projects associated with the WAN, and other miscellaneous technology upgrades.

Operating Budget Impact: No Significant operating budget spending or savings impact.

Miscellaneous Capital Equipment/Improvements $ 135,000 A new maintenance truck will be purchased with these funds. The remaining funds will continue to be used for a variety of programs to support special needs students. These funds will be used to obtain the necessary furniture and equipment needed for our classrooms and students as well as provide for any necessary improvements to our classroom facilities that we own or lease.

Operating Budget Impact: No Significant operating budget spending or savings impact. Total Capital Projects Fund $ 927,569


BUDGET 2015-2016 CAPITAL PROJECTS FUND

CAPITAL PROJECTS FUND NARRATIVE

REVENUE The 9310 General Fund Transfers Function is an operating transfer from the General Fund to the Capital Projects Fund where the resources and the appropriate expenditures are accounted for. The 9320 Special Revenue Fund Transfers Function is an operating transfer from the Special Revenue Fund to the Capital Projects Fund where the resources and the appropriate expenditures are accounted for. EXPENDITURES The 1200 Special Education Function accounts for the purchase of instructional equipment used in our Special Education program. The 1500 Non Public School Programs Function accounts for purchase of instructional equipment used in our Act 189 Non Public Schools Program. The 2000 Support Services Function accounts for those purchases and activities concerned with providing administrative, technical and logistical support to facilitate and enhance instruction such as Student Support Services (2100 function), Instructional Staff Support Services (2200 function), Administration Support Services (2300 function), Pupil Health Support Services (2400 function), Business Support Services (2500 function), Operation and Maintenance of Plant Services (2600 function) as well as Central Support Services (2800 function). The 4200 Existing Site Improvement Services Function accounts for the costs incurred to improve existing land and land improvements. Expenditures in this function include non-routine and extraordinary costs incurred to improve or maintain existing sites. The 4600 Existing Building Improvements Services Function accounts for the building improvements necessary at the Bucks County Intermediate Unit’s offices and warehouse located on 705 North Shady Retreat Road in Doylestown, Pennsylvania.


BUDGET 2015-2016CAPITAL PROJECTS FUND

CAPITAL PROJECTS FUND

REVENUE

9310 General Fund Transfers 333,633$

9320 Special Revenue Fund Transfers 556,068

Fund Balance Appropriation 37,868

TOTAL REVENUE 927,569$

EXPENDITURES

1200 Special Education700 Property 75,000

2000 Support Services700 Property 320,000

Existing Site Improvement Services700 Property 110,000

4600 Existing Building Improvement Services700 Property 422,569

TOTAL EXPENDITURES 927,569$

4200

INFORMATIONAL


GOVERNMENTAL FUND TYPES THREE-YEAR REVENUE AND EXPENDITURE PROJECTION

A three-year budget projection beyond 2015-2016 budget year for the General and Special Revenue Funds has been prepared based on the following assumptions: GENERAL FUND REVENUES The consumer price index (CPI) at March 31, 2015 declined .1% over the 12 month period. This index is typically used to project the revenue for the next three years. However, due to the anticipated PSERS rate outpacing the index, we have used a 1% increase over the next three year period. Projections have been made that the various state and federal programs will remain flat even though there is the potential for funding to be cut at any time. EXPENDITURES All projected expenditures have increased 1% over the 2015-2016 budget. This is because of the anticipated increase in PSERS retirement rate over the next three year period. Projections beyond 2015-2016 are based upon current negotiated contracts. Due to the increase in the cost of services provided by the Special Revenue Fund, this will increase the services provided for under the Interfund Services. These services include overhead and facility services such as accounts payable, payroll and other general business, technology and personnel services. SPECIAL REVENUE FUND REVENUES Revenue will increase at the rate of growth of the projected Special Education program costs. These programs are requested and funded by the Intermediate Unit’s local member districts. Since the Intermediate Unit’s school districts pay for these programs, revenues will increase proportionately with expenditures. PSERS rates will continue to increase over the next three year period and the state provides revenue equal to one half of the Intermediate Unit’s expense. EXPENDITURES Based on Special Education enrollment (see page 304 and 305) which projects student enrollment through the year 2018-2019, overall enrollment will be flat. However, staffing expenses are expected to grow due to increasing PSERS contribution rates and other program needs. Transportation will remain flat due to the relatively flat CPI at March 31, 2015. Other Financing Uses will increase due to the projected increase in the cost of services provided by the Special Revenue Fund and represents Interfund Services or overhead such as financial, personnel and technology services as well as facility services.


GENERAL FUNDCOMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

2011-12 2012-13 2013-14ACTUAL ACTUAL ACTUAL

RevenueLocal Sources 5,748,328$ 5,735,933$ 6,251,283$ State Sources 5,756,705 6,085,374 8,160,373 Federal Sources 25,062,687 21,039,006 19,762,645 Other Sources 3,768,164 3,835,528 4,082,489

Total Revenue 40,335,884 36,695,841 38,256,790

ExpendituresInstructional

Regular Programs 695,998 466,971 445,098 Special Programs 3,618,915 2,711,451 2,724,152 Other - - Nonpublic School Programs 3,909,304 4,031,570 4,054,196 Adult Education Programs 3,221 - - Pre-Kindergarten Programs - - -

Total Instructional 8,227,438 7,209,992 7,223,446

Support ServicesPupil Personnel 668,171 782,555 665,180 Instructional Staff 3,246,820 3,333,204 3,278,520 Administration 1,674,928 1,785,278 2,283,552 Pupil Health - - - Business 1,488,044 1,504,961 1,636,220 Operation and Maintenance Services 1,383,237 1,427,298 1,516,160 Transportation Services 48,872 10,159 - Central Support Services 3,209,252 3,389,513 3,718,882 Other Support Services 18,573,325 15,762,311 16,373,072

Total Support Services 30,292,649 27,995,279 29,471,586

Operation of Non-Instructional ServicesCommunity Services 21,423 26,640 20,247

Facilities Acquisition, Constructionand Improvement Services 7,358 - -

Other Financing UsesFund Transfers & Budgetary Reserve 975,579 1,043,633 543,633

Total Other Financing Uses 975,579 1,043,633 543,633

Total Expenditures and Other Financing Uses 39,524,447 36,275,544 37,258,912

Revenue Over (Under) Expenditures 811,437 420,297 997,878

BEGINNING FUND BALANCE 6,806,451 7,617,888 8,038,185

ENDING FUND BALANCE 7,617,888$ 8,038,185$ 9,036,063$

(1) The Intermediate Unit has appropriated $36,439 of this fund balance for the 2014-15 fiscal period and projected a fundbalance for the following years.

(2) The Intermediate Unit has appropriated $27,549 of this fund balance for the 2015-16 fiscal period and projected a fundbalance for the following years.

2014-15 2015-16 2016-17 2017-18 2018-19BUDGET BUDGET PROJECTED PROJECTED PROJECTED

5,634,900$ 5,792,652$ 5,850,579$ 5,909,084$ 5,968,175$ 5,465,772 5,420,579 5,474,785 5,529,533 5,584,828

22,920,311 23,318,268 23,551,451 23,786,965 24,024,835 4,722,341 5,049,795 5,100,293 5,151,296 5,202,809

38,779,763 39,581,294 39,977,107 40,376,878 40,780,647

486,239 363,081 366,712 370,379 374,083 5,535,940 5,508,617 5,563,703 5,619,340 5,675,534

- - - - - 3,988,128 3,979,862 4,019,661 4,059,857 4,100,456

- - - - - - - - - -

10,010,307 9,851,560 9,950,076 10,049,576 10,150,072

830,924 691,024 697,934 704,914 711,963 3,208,794 3,164,457 3,196,102 3,228,063 3,260,343 2,196,982 1,941,488 1,960,903 1,980,512 2,000,317

- - - - - 1,829,507 1,918,087 1,937,268 1,956,641 1,976,207 1,790,401 1,788,761 1,806,649 1,824,715 1,842,962

2,000 2,000 2,020 2,040 2,061 4,292,017 4,808,863 4,856,952 4,905,521 4,954,576

13,749,514 14,570,968 14,716,678 14,863,844 15,012,483 27,900,139 28,885,648 29,174,504 29,466,250 29,760,912

- - - - -

28,800 28,800 29,088 29,379 29,673

840,517 842,835 851,263 859,776 868,374 840,517 842,835 851,263 859,776 868,374

38,779,763 39,608,843 40,004,931 40,404,981 40,809,031

(36,439) (27,549) (27,824) (28,103) (28,384)

9,036,063 8,999,624 8,972,075 8,944,251 8,916,148

8,999,624$ (2) 8,972,075$ 8,944,251$ 8,916,148$ 8,887,764$


GENERAL FUNDCOMPARATIVE STATEMENT OF REVENUES

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

$20,000,000

$22,000,000

$24,000,000

$26,000,000

$28,000,000

$30,000,000

$32,000,000

$34,000,000

$36,000,000

$38,000,000

$40,000,000

$42,000,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Local Sources State Sources Federal Sources Other

ACTUAL BUDGETED PROJECTED

Change from prior year 1.00%

1.00% 1.00%

(1.76%) 6.54% (8.14%) (11.49%)


GENERAL FUNDCOMPARATIVE STATEMENT OF EXPENDITURES

$-

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

$20,000,000

$22,000,000

$24,000,000

$26,000,000

$28,000,000

$30,000,000

$32,000,000

$34,000,000

$36,000,000

$38,000,000

$40,000,000

$42,000,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Other Financing Uses Facilities Services Non-Instructional Services Support Services Instructional


Change from prior year 1.00%

1.00% 1.00%

(1.77%) 7.77% (7.31%) (11.72%)

2011-12 2012-13 2013-14ACTUAL ACTUAL ACTUAL

RevenueLocal Sources 53,884,434$ 52,277,764$ 52,910,298$ State Sources 30,497,438 30,991,857 32,479,232 Federal Sources 1,010,007 705,277 1,001,000 Other 511,809 164,894 -

Total Revenue 85,903,688 84,139,792 86,390,530

ExpendituresInstructional

Special Programs 61,090,215 56,037,621 57,498,894 Total Instructional 61,090,215 56,037,621 57,498,894

Support ServicesPupil Personnel 3,772,522 4,039,013 4,262,194 Instructional Staff 206,116 322,141 340,522 Administration 904,488 2,733,364 3,009,032 Pupil Health 7,398,792 7,964,765 8,098,011 Business - - - Plant Operation & Maintenance 587,456 587,482 587,253 Transportation Services 7,878,899 8,199,337 8,263,883 Other Support Services 96,861 93,834 -


Capital Outlay - - -

Other Financing UsesFund Transfers - - - Refund of Prior Year Receipts - - (78,729) Intrafund Transfers Out 4,179,575 4,198,714 4,402,422

Total Other Financing Uses 4,179,575 4,198,714 4,323,693

Total Expenditures 86,114,924 84,176,271 86,383,482

Revenue Over (Under) Expenditures (211,236) (36,479) 7,048

BEGINNING FUND BALANCE 355,359 144,123 107,644

ENDING FUND BALANCE 144,123$ 107,644$ 114,692$

BUCKS COUNTYINTERMEDIATE UNIT #22SPECIAL REVENUE FUND

COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

2014-15 2015-16 2016-17 2017-18 2018-19BUDGET BUDGET PROJECTED PROJECTED PROJECTED

56,586,356$ 56,241,434$ 57,085,056$ 57,941,331$ 58,810,451$ 36,491,073 36,769,118 37,320,655 37,880,465 38,448,672

500,000 1,001,000 1,016,015 1,031,255 1,046,724 - - - - -

93,577,429 94,011,552 95,421,725 96,853,051 98,305,847

61,933,965 62,122,679 63,054,519 64,000,337 64,960,342 61,933,965 62,122,679 63,054,519 64,000,337 64,960,342

4,715,827 4,487,179 4,554,487 4,622,804 4,692,146 353,492 282,966 287,210 291,519 295,891

3,021,947 3,155,914 3,203,253 3,251,302 3,300,071 8,193,390 8,609,328 8,738,468 8,869,545 9,002,588

- - - - - 593,000 653,000 662,795 672,737 682,828

9,927,381 9,840,943 9,988,557 10,138,386 10,290,461 - - - - -

26,805,037 27,029,330 27,434,770 27,846,291 28,263,986

- - - - -

4,838,427 4,859,543 4,932,436 5,006,423 5,081,519 - - - - - - - - - -

4,838,427 4,859,543 4,932,436 5,006,423 5,081,519

93,577,429 94,011,552 95,421,725 96,853,051 98,305,847

- - - - -

114,692 114,692 114,692 114,692 114,692

114,692$ 114,692$ 114,692$ 114,692$ 114,692$


COMPARATIVE STATEMENT OF REVENUES

$-

$4,000,000

$8,000,000

$12,000,000

$16,000,000

$20,000,000

$24,000,000

$28,000,000

$32,000,000

$36,000,000

$40,000,000

$44,000,000

$48,000,000

$52,000,000

$56,000,000

$60,000,000

$64,000,000

$68,000,000

$72,000,000

$76,000,000

$80,000,000

$84,000,000

$88,000,000

$92,000,000

$96,000,000

$100,000,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Local Sources State Sources Federal Sources Other


1.50%

1.50% 1.50% .46%

8.32% (2.67%) -2.06% Change from prior year


COMPARATIVE STATEMENT OF EXPENDITURES

$-

$4,000,000

$8,000,000

$12,000,000

$16,000,000

$20,000,000

$24,000,000

$28,000,000

$32,000,000

$36,000,000

$40,000,000

$44,000,000

$48,000,000

$52,000,000

$56,000,000

$60,000,000

$64,000,000

$68,000,000

$72,000,000

$76,000,000

$80,000,000

$84,000,000

$88,000,000

$92,000,000

$96,000,000

$100,000,000

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Instructional Support Services Capital Outlay Other Financing Uses

ACTUAL PROJECTED BUDGETED

Change from prior year 1.50% 1.50% 1.50% .46% 8.33% 2.62%) -2.25%

GENERAL FUND

FIVE YEAR

BUDGET COMPARISON

DETAILED

2015-2016

GENERAL OPERATING EXPENDITURE BUDGET

FIVE YEAR COMPARISON BY

FUNCTION AND OBJECT



GENERAL OPERATING BUDGETFIVE YEAR BUDGET COMPARISON

2011-12 THROUGH 2015-16

2011-12 2012-13 2013-14BUDGET/FUNCTION/OBJECT ACTUAL ACTUAL ACTUAL

2200 Instructional Staff ServicesSalaries 588,751$ 597,410$ 602,293$ Benefits 192,288 210,963 247,846 Professional Services 68,122 73,330 112,229 Property Services 2,877 2,153 2,515 Other Services 24,995 24,248 22,799 Supplies 127,546 183,960 154,347 Property 42,800 - 27,943 Other Objects 2,948 1,734 1,579

2200-Sub Total 1,050,328 1,093,798 1,171,551

2300 Administrative ServicesSalaries 392,338 426,360 453,189 Benefits 134,356 170,871 201,111 Professional Services 61,408 54,888 52,310 Property Services - - 3,590 Other Services 42,148 37,698 35,297 Supplies 22,874 16,819 16,894 Property - - - Other Objects 18,432 14,403 19,988

2300-Sub Total 671,557 721,040 782,379

2500 Business ServicesSalaries 907,600 907,863 932,783 Benefits 413,566 420,123 507,892 Professional Services 135,938 132,964 153,121 Property Services - - - Other Services 25,530 25,558 34,006 Supplies 3,183 5,497 5,515 Property - - - Other Objects 2,228 2,633 2,904

2500-Sub Total 1,488,044 1,494,637 1,636,221

2600 Plant Operation & MaintenanceSalaries 187,927 182,044 201,032 Benefits 69,127 77,273 95,464 Professional Services 22,991 33,275 58,006 Property Services 260,965 222,037 211,314 Other Services 128,731 154,692 174,537 Supplies 134,175 131,314 137,317 Property 9,815 - - Other Objects 492 114 799

2600-Sub Total 814,224 800,749 878,469

2800 Central ServicesSalaries 1,000,182 1,043,977 1,062,272 Benefits 406,003 460,432 504,843 Professional Services 226,959 210,142 363,244 Property Services 432 92,559 79,274 Other Services 63,950 61,348 68,544 Supplies 453,816 493,160 571,729 Property 101,064 90,957 91,270 Other Objects 2,404 2,933 2,859

2800-Sub Total 2,254,810 2,455,509 2,744,035

TOTAL SUPPORT SERVICES 6,278,963 6,565,733 7,212,655

4000 Capital Improvement ServicesProperty Services 7,358 - - Property - - -

4000-Sub Total 7,358 - -

TOTAL NON-INSTRUCTIONAL 7,358 - -

52/5900 Transfer & ReserveOperational Transfer & Reserve 675,579 1,010,000 510,000

TOTAL TRANSFER AND RESERVE 675,579 1,010,000 510,000

TOTAL GENERAL OPERATING BUDGET 6,961,900$ 7,575,733$ 7,722,655$

2014-15 2015-16BUDGET BUDGET DIFFERENCE PERCENT

667,470$ 618,507$ (48,963)$ (7.34%)324,390 310,550 (13,840) (4.27%)

75,418 112,270 36,852 48.86% 7,283 3,418 (3,865) (53.07%)

40,821 25,051 (15,770) (38.63%)151,993 136,674 (15,319) (10.08%)

5,400 5,400 - 0.00% 2,550 2,550 - 0.00%

1,275,325 1,214,420 (60,905) (4.78%)

490,178 522,647 32,469 6.62% 231,447 283,751 52,304 22.60%

69,332 68,827 (505) (0.73%)4,250 3,650 (600) (14.12%)

81,594 81,224 (370) (0.45%)33,617 32,892 (725) (2.16%)13,000 13,000 - 0.00% 34,900 33,460 (1,440) (4.13%)

958,318 1,039,451 81,133 8.47%

1,013,063 1,027,302 14,239 1.41% 564,865 631,430 66,565 11.78% 150,633 160,434 9,801 6.51%

500 500 - 0.00% 77,911 75,886 (2,025) (2.60%)13,035 13,035 - 0.00%

5,000 5,000 - 0.00% 4,500 4,500 - 0.00%

1,829,507 1,918,087 88,580 4.84%

188,359 98,882 (89,477) (47.50%)92,727 58,161 (34,566) (37.28%)99,447 124,392 24,945 25.08%

285,070 332,900 47,830 16.78% 237,309 254,242 16,933 7.14% 182,111 217,065 34,954 19.19%

4,000 4,000 - 0.00% 350 - (350) (100.00%)

1,089,373 1,089,642 269 0.02%

1,179,812 1,395,123 215,311 18.25% 644,589 824,997 180,408 27.99% 392,041 331,008 (61,033) (15.57%)

67,379 223,879 156,500 232.27% 141,609 153,518 11,909 8.41% 503,365 578,820 75,455 14.99%

75,400 40,859 (34,541) (45.81%)3,693 3,695 2 0.05%

3,007,888 3,551,899 544,011 18.09%

8,160,411 8,813,499 653,088 8.00%

13,800 13,800 - 0.00% 15,000 15,000 - 0.00% 28,800 28,800 - 0.00%

28,800 28,800 - 0.00%

430,000 430,000 - 0.00%

430,000 430,000 - 0.00%

8,619,211$ 9,272,299$ 653,088$ 7.58%

DETAILED

2015-2016

NONPUBLIC AND OTHER EXPENDITURE BUDGET


FUNCTION AND OBJECT



NONPUBLIC AND OTHER PROGRAMS BUDGETFIVE YEAR BUDGET COMPARISON

2011-12 THROUGH 2015-16


1100 Regular Instructional ProgramsSalaries 273,687$ 183,040$ 187,204$ Benefits 71,095 59,302 52,254 Professional Services 4,044 3,108 3,033 Other Services 2,642 1,747 1,183 Supplies 3,586 11,256 869

1100-Sub Total 355,055 258,453 244,543

1500 Nonpublic School ProgramsSalaries 666,912 647,001 650,517 Benefits 160,966 177,080 221,676 Professional Services 28,800 20,394 10,962 Property Services 7,776 2,479 3,462 Other Services 3,023,873 3,127,088 3,118,482 Supplies 20,896 57,344 49,050 Property - - - Other Objects 81 184 46

1500-Sub Total 3,909,304 4,031,570 4,054,195


2100 Pupil ServicesSalaries 207,010 214,307 217,112 Benefits 86,817 92,970 103,573 Professional Services 5,400 2,947 3,167 Property Services - - 1,011 Other Services 599 555 267 Supplies - - 2,491 Property - - -

2100-Sub Total 299,825 310,779 327,621

2200 Instructional Staff ServicesSalaries 37,332 32,177 30,461 Benefits 7,378 7,168 7,899 Professional Services 2,445 3,640 3,402 Other Services 3,034 961 1,054 Supplies 532 2,585 3,755

2200-Sub Total 50,721 46,532 46,571

2300 Administrative ServicesSalaries 153,041 157,111 160,864 Benefits 61,749 67,894 82,215 Professional Services 3,655 1,917 1,575 Other Services 6,090 7,004 5,767 Supplies 595 291 548 Property - - - Other Objects 940 456 488

2300-Sub Total 226,069 234,673 251,457

2600 Plant Operation & MaintenanceSalaries - - 60,061 Benefits - - 23,099 Professional Services - - 3,298 Property Services 51,578 112,240 509,040 Other Services 895 874 1,359 Supplies 2,269 1,221 40,835 Property 27,509 - - Other Objects - - -

2600-Sub Total 82,252 114,335 637,692

2800 Central Support ServicesProfessional Services - - 30,771 Other Services - - 261,131 Supplies - - 667,299

2800-Sub Total - - 959,201

Total Support Services 658,867 706,319 2,222,542

5400 Intrafund TransfersOther Financing Uses 56,243 62,401 130,755

Total Other Financing Uses 56,243 62,401 130,755

Total NonPublic and OtherPrograms Budget 4,979,469$ 5,058,743$ 6,652,035$


192,702$ 103,942$ (88,760)$ (46.06%)66,667 45,093 (21,574) (32.36%)2,885 950 (1,935) (67.07%)2,072 1,772 (300) (14.48%)

19,975 54,697 34,722 173.83% 284,301 206,454 (77,847) (27.38%)

631,754 640,211 8,457 1.34% 265,971 303,455 37,484 14.09%

6,745 6,745 - 0.00% 3,758 3,724 (34) (0.90%)

3,067,871 3,013,448 (54,423) (1.77%)11,779 12,029 250 2.12%

- - - 0.00% 250 250 - 0.00%

3,988,128 3,979,862 (8,266) (0.21%)

4,272,429 4,186,316 (86,113) (2.02%)

190,418 179,954 (10,464) (5.50%)124,104 127,350 3,246 2.62%

3,421 3,171 (250) (7.31%)1,011 1,112 101 9.99%

666 366 (300) (45.05%)350 200 (150) (42.86%)

- - - 0.00% 319,970 312,153 (7,817) (2.44%)

30,714 31,309 595 1.94% 9,743 11,065 1,322 13.57%

12,027 7,051 (4,976) (41.37%)845 145 (700) (82.84%)

3,750 2,422 (1,328) (35.41%)57,079 51,992 (5,087) (8.91%)

165,412 81,374 (84,038) (50.81%)87,602 54,367 (33,235) (37.94%)1,720 1,245 (475) (27.62%)8,798 8,798 - 0.00% 1,250 1,250 - 0.00%

- - - 0.00% 1,000 1,000 - 0.00%

265,782 148,034 (117,748) (44.30%)

54,016 - (54,016) (100.00%)24,260 - (24,260) (100.00%)18,544 - (18,544) (100.00%)

532,382 607,962 75,580 14.20% 1,516 1,247 (269) (17.74%)

70,310 89,910 19,600 27.88% - - - 0.00% - - - 0.00%

701,028 699,119 (1,909) (0.27%)

55,115 55,115 - 0.00% 302,864 367,424 64,560 21.32% 908,000 817,308 (90,692) (9.99%)

1,265,979 1,239,847 (26,132) (2.06%)

2,609,838 2,451,145 (158,693) (6.08%)

134,556 148,048 13,492 10.03%

134,556 148,048 13,492 10.03%

7,016,823$ 6,785,509$ (231,314)$ (3.30%)

DETAILED

2015-2016

FEDERAL PROGRAMS EXPENDITURE BUDGET


FUNCTION AND OBJECT



FEDERAL PROGRAMS BUDGET (Special Education Services)FIVE YEAR BUDGET COMPARISON

2011-12 THROUGH 2015-16

2011-12 2012-13 2013-14BUDGET FUNCTION/OBJECT ACTUAL ACTUAL ACTUAL

1200 Special ProgramsSalaries -$ -$ -$ Benefits - - - Professional Services 1,717,604 1,854,477 1,776,783 Other Services - - - Supplies - - -

1200-Sub Total 1,717,604 1,854,477 1,776,783


2100 Pupil ServicesSalaries - - - Benefits - - - Professional Services - - - Other Services - - -

2100-Sub Total - - -

2200 Instructional Staff ServicesSalaries 1,119,729 1,108,882 997,675 Benefits 415,052 442,758 383,393 Professional Services 26,707 18,119 45,749 Property Services 565 2,322 2,800 Other Services 33,069 24,708 22,045 Supplies 63,412 99,006 87,892 Property 19,533 - 5,495 Other Objects - - -

2200-Sub Total 1,678,068 1,695,795 1,545,049

2300 Administrative ServicesSalaries 188,581 192,870 191,816 Benefits 58,161 71,596 81,754 Professional Services 25,087 32,506 42,008 Property Services - - - Other Services 17,032 6,634 7,242 Supplies 608 816 5,752 Other Objects 297 428 876

2300-Sub Total 289,766 304,850 329,448

2700 Transportation ServicesOther Services 3,872 1,221 -

2700-Sub Total 3,872 1,221 -

2900 Other Support ServicesOther Objects 15,000,260 14,825,412 13,749,514

2900-Sub Total 15,000,260 14,825,412 13,749,514


5400 Intrafund TransfersOther Financing Uses 123,313 28,332 213,664

5400-Sub Total 123,313 28,332 213,664


Total Federal Programs Budget(Special Education Services) 18,812,883$ 18,710,087$ 17,614,458$


-$ -$ -$ 0.00%- - - 0.00%

1,773,940 1,746,617 (27,323) (1.54%)- - - 0.00%- - - 0.00%

1,773,940 1,746,617 (27,323) (1.54%)

1,773,940 1,746,617 (27,323) (1.54%)

- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%

1,079,631 1,036,393 (43,238) (4.00%)467,418 503,238 35,820 7.66%

28,691 61,020 32,329 112.68%2,300 500 (1,800) (78.26%)

25,800 27,375 1,575 6.10%83,072 82,869 (203) (0.24%)

- - - 0.00%- - - 0.00%

1,686,912 1,711,395 24,483 1.45%

202,544 149,814 (52,730) (26.03%)97,041 80,628 (16,413) (16.91%)33,432 61,905 28,473 85.17%

- - - 0.00%8,700 10,400 1,700 19.54%2,700 4,300 1,600 59.26%

500 850 350 70.00%344,917 307,897 (37,020) (10.73%)

- - - 0.00%- - - 0.00%

13,749,514 14,570,968 821,454 5.97%13,749,514 14,570,968 821,454 5.97%

15,781,343 16,590,260 808,917 5.13%

228,605 226,512 (2,093) (0.92%)228,605 226,512 (2,093) (0.92%)

228,605 226,512 (2,093) (0.92%)

17,783,888$ 18,563,389$ 779,501$ 4.38%



FEDERAL PROGRAMS BUDGET (Other Federal Services)FIVE YEAR BUDGET COMPARISON

2011-12 THROUGH 2015-16


1100 Regular ProgramsSalaries 72,225$ 68,800$ 74,477$ Benefits 19,452 16,103 20,735 Professional Services 100,919 86,748 100,107 Other Services - - - Supplies - - 5,236 Property 6,099 36,868 - Other Objects - - -

1100-Sub Total 198,696 208,518 200,555

1200 Special ProgramsSalaries - - - Benefits - - - Professional Services - - - Property Services 1,771,626 834,141 878,686 Other Services - - - Supplies - - - Property - 2,398 - Other Objects - 20,435 -

1200-Sub Total 1,771,626 856,974 878,686

1600 Adult Education ProgramsSalaries - - - Benefits - - - Professional Services - - - Other Services - - - Supplies - - - Property 3,221 - -

1600-Sub Total 3,221 - -


2100 Pupil ServicesSalaries 86,282 93,028 48,183 Benefits 32,572 46,450 33,202 Professional Services 232,139 280,310 240,956 Property Services - - - Other Services 4,782 2,868 5,782 Supplies 8,868 45,312 9,435 Property - - -

2100-Sub Total 364,643 467,969 337,558

2200 Instructional Staff ServicesSalaries 12,505 40,707 42,464 Benefits 11,189 18,388 21,014 Professional Services 64,373 92,738 82,249 Property Services - - - Other Services 1,495 857 923 Supplies 15,566 22,839 20,947

2200-Sub Total 105,128 175,528 167,597

2300 Administrative ServicesSalaries 214,242 40,707 286,731 Benefits 195,042 18,388 246,571 Professional Services 70,178 92,738 54,639 Other Services - - 13,526 Supplies 6,781 857 1,896 Property 1,293 22,839 - Other Objects - - -

2300-Sub Total 487,535 175,528 603,363

2700 Transportation ServicesOther Services - - -

2700-Sub Total - - -

2800 Management ServicesSalaries 4,072 8,445 12,052 Benefits 758 1,880 3,126 Professional Services 20 86 461 Other Services 975 519 - Supplies - - 6

2800-Sub Total 5,825 10,930 15,645

Total Support Services 963,131 1,179,143 1,124,163

5200 Interfund TransfersOther Uses of Funds 300,000 - -

5200-Sub Total 300,000 - -

5400 Intrafund TransfersOther Uses of Funds 20,830 32,888 36,722

5400-Sub Total 20,830 32,888 36,722


Total Other Federal Services 3,257,504$ 2,277,523$ 2,240,126$


78,790$ 50,273$ (28,517)$ (36.19%)24,070 17,590 (6,480) (26.92%)60,017 60,414 397 0.66%

700 350 (350) (50.00%)38,361 28,000 (10,361) (27.01%)

- - - 0.00%- - - 0.00%

201,938 156,627 (45,311) (22.44%)

- - - 0.00%- - - 0.00%

3,762,000 3,762,000 - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%

3,762,000 3,762,000 - 0.00%

- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%- - - 0.00%

3,963,938 3,918,627 (45,311) (1.14%)

106,599 106,599 0.00%116,022 60,929 (55,093) (47.48%)

80,259 178,284 98,025 122.14%258,676 - (258,676) (100.00%)

- 8,400 8,400 0.00%8,050 24,659 16,609 206.32%

47,947 - (47,947) (100.00%)510,954 378,871 (132,083) (25.85%)

32,461 43,314 10,853 33.43%17,963 26,688 8,725 48.57%

107,905 101,948 (5,957) (5.52%)- - - 0.00%

5,730 280 (5,450) (95.11%)25,419 14,420 (10,999) (43.27%)

189,478 186,650 (2,828) (1.49%)

289,624 177,080 (112,544) (38.86%)260,099 202,085 (58,014) (22.30%)

60,232 41,360 (18,872) (31.33%)12,210 19,781 7,571 62.01%

5,800 5,800 - 0.00%- - - 0.00%- - - 0.00%

627,965 446,106 (181,859) (28.96%)

2,000 2,000 - 0.00%2,000 2,000 - 0.00%

-

12,285 11,585 (700) (5.70%)3,898 4,095 197 5.05%

134 123 (11) (8.21%)1,833 1,314 (519) (28.31%)

- - - 0.00%18,150 17,117 (1,033) (5.69%)

1,348,547 1,030,744 (317,803) (23.57%)

- - - 0.00%- - - 0.00%

47,356 38,275 (9,081) (19.18%)47,356 38,275 (9,081) (19.18%)

47,356 38,275 (9,081) (19.18%)

5,359,841$ 4,987,646$ (372,195)$ (6.94%)


FIVE YEAR

BUDGET COMPARISON



FIVE YEAR BUDGET COMPARISON2011-12 THROUGH 2015-16

2011-12 2012-13BUDGET/FUNCTION/OBJECT ACTUAL ACTUAL

1211 Life Skills SupportSalaries 1,818,316$ 1,286,504$ Benefits 1,050,726 788,264 Professional Services 46,300 35,078 Property Services 20,843 17,233 Other Services 35,593 17,560 Supplies 56,623 16,801 Property - - Other Objects 849 786

1211-Sub Total 3,029,249 2,162,226

1221 Hearing Impaired SupportSalaries 2,048,415 1,824,120 Benefits 700,577 666,070 Professional Services 32,289 26,214 Property Services 300 785 Other Services 40,505 26,445 Supplies 3,201 5,225 Property - - Other Objects 167 -

1221-Sub Total 2,825,454 2,548,859

1224 Visually Impaired SupportSalaries 999,589 903,379 Benefits 370,610 376,201 Professional Services 17,757 13,849 Property Services 873 2,179 Other Services 35,238 34,335 Supplies 6,616 5,278 Property - - Other Objects 1,469 1,264

1224-Sub Total 1,432,153 1,336,485

1225 Speech and Language SupportSalaries 6,386,615 5,242,229 Benefits 2,446,526 2,048,356 Professional Services 84,815 69,302 Property Services 150 - Other Services 29,011 20,679 Supplies 22,886 12,371 Property - - Other Objects 92 2,350

1225-Sub Total 8,970,094 7,395,287

1231 Emotional Support Salaries 2,386,491 2,133,388 Benefits 1,162,020 1,162,548 Professional Services 46,057 46,185 Property Services 105,246 81,834 Other Services 20,312 7,961 Supplies 15,596 38,407 Property - - Other Objects - -

1231-Sub Total 3,735,722 3,470,324

1232 Emotional Support - PRRISalaries 437,523 454,982 Benefits 207,000 231,592 Professional Services 224,181 230,337 Property Services 55,900 56,101 Other Services 1,865 1,745 Supplies 10,346 6,502 Property - - Other Objects - -

1232-Sub Total 936,815$ 981,259$

2013-14 2014-15 2015-16ACTUAL BUDGET BUDGET DIFFERENCE PERCENT

1,064,282$ 1,293,880$ $1,380,397 $86,517 6.69%715,007 919,299 1,089,343 170,044 18.50%153,222 381,438 214,862 (166,576) (43.67%)

24,431 27,000 40,743 13,743 50.90%24,725 60,375 69,241 8,866 14.68%

9,189 79,200 62,168 (17,032) (21.51%)- - - - 0.00%

115 - 121 121 0.00%1,990,971 2,761,192 2,856,875 95,683 3.47%

1,814,296 1,901,330 1,672,807 (228,523) (12.02%)750,052 897,912 884,407 (13,505) (1.50%)

42,034 65,082 113,110 48,028 73.80%308 10,400 12,815 2,415 23.22%

25,967 48,850 49,127 277 0.57%3,830 21,600 21,600 - 0.00%

- - - - 0.00%46 1,100 1,100 - 0.00%

2,636,534 2,946,274 2,754,966 (191,308) (6.49%)

871,299 907,989 947,976 39,987 4.40%398,379 479,150 552,745 73,595 15.36%

13,230 17,300 16,850 (450) (2.60%)304 950 950 - 0.00%

31,386 38,750 38,750 - 0.00%2,098 22,600 22,910 310 1.37%

- - - - 0.00%1,264 2,000 2,000 - 0.00%

1,317,961 1,468,739 1,582,181 113,442 7.72%

5,223,429 5,413,686 5,003,683 (410,003) (7.57%)2,282,201 2,734,405 2,798,404 63,999 2.34%

74,620 70,669 129,821 59,152 83.70%189 - 198 198 0.00%

20,747 36,900 41,935 5,035 13.64%20,750 42,100 56,136 14,036 33.34%

- - - - 0.00%1,378 3,000 1,700 (1,300) (43.33%)

7,623,313 8,300,760 8,031,877 (268,883) (3.24%)

1,791,790 1,679,356 1,333,056 (346,300) (20.62%)994,647 1,053,933 932,372 (121,561) (11.53%)148,778 176,158 117,228 (58,930) (33.45%)

13,727 23,580 28,980 5,400 22.90%5,770 24,350 26,005 1,655 6.80%

24,586 29,750 39,374 9,624 32.35%- - - - 0.00%

1,481 - 1,555 1,555 0.00%2,980,778 2,987,127 2,478,570 (508,557) (17.02%)

437,556 460,308 424,146 (36,162) (7.86%)226,491 264,809 262,514 (2,295) (0.87%)255,719 212,560 322,290 109,730 51.62%

68,964 52,500 72,678 20,178 38.43%2,246 2,850 4,349 1,499 52.60%4,928 11,000 11,000 - 0.00%

- - - - 0.00%- - - - 0.00%

995,904$ 1,004,027$ 1,096,977$ 92,950$ 9.26%





1233 Autistic SupportSalaries 9,031,044$ 8,033,756$ Benefits 5,115,634 4,783,480 Professional Services 246,632 219,171 Property Services 72,408 46,789 Other Services 45,732 13,560 Supplies 84,562 82,831 Property 34,426 - Other Objects 450 125

1233-Sub Total 14,630,889 13,179,711

1241 Learning Support Salaries 1,866,017 1,659,834 Benefits 957,187 933,609 Professional Services 47,470 40,166 Property Services 30,240 31,493 Other Services 15,203 3,372 Supplies 36,710 35,013 Property 20,480 - Other Objects - -

1241-Sub Total 2,973,306 2,703,488

1260 Physical SupportSalaries 153,324 15,426 Benefits 91,572 15,990 Professional Services 4,690 - Property Services 979 122 Other Services 1,057 (20) Supplies 2,113 - Property - - Other Objects - -

1260-Sub Total 253,736 31,518

1270 Multiple Disabilities SupportSalaries 4,946,443 5,643,408 Benefits 2,418,650 2,695,579 Professional Services 91,513 97,902 Property Services 43,228 45,840 Other Services 46,313 34,919 Supplies 63,488 52,867 Property - - Other Objects 775 2,029

1270-Sub Total 7,610,410 8,572,545

1281 Developmental Delay SupportSalaries 6,486,317 6,363,314 Benefits 2,976,260 3,103,125 Professional Services 2,009,891 1,831,191 Property Services 549,368 535,107 Other Services 104,625 104,747 Supplies 31,134 32,852 Property 46,950 52,581 Other Objects 479 288

1281-Sub Total 12,205,023 12,023,205

1290 Other SupportSalaries 1,549,278 941,539 Benefits 723,013 442,442 Professional Services 24,045 63,519 Property Services 175,705 174,699 Other Services 9,882 6,381 Supplies 5,444 4,134 Property - - Other Objects - -

1290-Sub Total 2,487,367 1,632,713

TOTAL INSTRUCTIONAL 61,090,216$ 56,037,620$


6,791,517$ 6,629,096$ 6,277,546 (351,550) (5.30%)4,333,523 4,621,682 4,784,494 162,812 3.52%1,412,727 2,155,954 2,855,022 699,068 32.42%

117,930 72,780 163,654 90,874 124.86%19,767 53,300 58,445 5,145 9.65%98,076 171,250 202,779 31,529 18.41%

- - - - 0.00%150 300 429 129 43.00%

12,773,690 13,704,362 14,342,369 638,007 4.66%

1,556,982 1,161,433 910,622 (250,811) (21.59%)976,554 803,148 637,763 (165,385) (20.59%)222,219 280,203 249,109 (31,094) (11.10%)

33,102 28,750 63,780 35,030 121.84%3,480 6,750 10,067 3,317 49.14%

59,842 40,300 69,234 28,934 71.80%- - - - 0.00%- - - - 0.00%

2,852,179 2,320,584 1,940,575 (380,009) (16.38%)

- - - - 0.00%79 - - - 0.00%

- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%

79$ -$ -$ - 0.00%

5,962,057 6,419,058 6,330,277 (88,781) (1.38%)2,973,879 3,570,564 4,041,173 470,609 13.18%

903,918 1,097,849 1,273,416 175,567 15.99%44,277 23,100 68,783 45,683 197.76%41,793 74,625 84,948 10,323 13.83%57,231 76,200 98,741 22,541 29.58%

- - - - 0.00%1,150 1,050 1,801 751 71.52%

9,984,305 11,262,446 11,899,139 636,693 5.65%

6,566,858 7,423,547 6,742,282 (681,265) (9.18%)3,386,274 4,265,311 4,286,263 20,952 0.49%1,759,155 1,045,686 1,961,818 916,132 87.61%

551,553 529,794 490,500 (39,294) (7.42%)90,444 110,500 105,000 (5,500) (4.98%)

416,810 26,000 40,200 14,200 54.62%5,895 - - - 0.00%

638 500 750 250 50.00%12,777,627 13,401,338 13,626,813 225,475 1.68%

891,864 937,911 771,672 (166,239) (17.72%)460,410 541,434 518,602 (22,832) (4.22%)

28,938 73,468 89,813 16,345 22.25%174,678 176,050 82,989 (93,061) (52.86%)

7,529 18,750 19,683 933 4.98%2,015 29,000 29,459 459 1.58%

- - - - 0.00%117 500 119 (381) (76.20%)

1,565,551 1,777,113 1,512,337 (264,776) (14.90%)

57,498,893$ 61,933,962$ 62,122,679$ 188,717$ 0.30%





2100 Pupil ServicesSalaries 2,753,236$ 2,877,981$ Benefits 900,875 1,046,615 Professional Services 41,623 43,165 Property Services 33,452 28,674 Other Services 35,954 26,307 Supplies 7,272 14,322 Property - - Other Objects 110 1,950

2100-Sub Total 3,772,522 4,039,013

2200 Instructional Staff ServicesSalaries 144,378 210,950 Benefits 56,335 100,763 Professional Services 2,293 2,879 Other Services 2,724 2,857 Supplies 335 4,468 Other Objects 52 225

2200-Sub Total 206,116 322,141

2300 Administrative ServicesSalaries 572,238 1,799,412 Benefits 251,955 791,963 Professional Services 32,748 71,898 Property Services 3,489 2,520 Other Services 32,950 49,261 Supplies 10,324 17,169 Property - - Other Objects 785 1,143

2300-Sub Total 904,488 2,733,365

2400 Pupil Health ServicesSalaries 4,422,072 4,599,840 Benefits 1,735,706 1,941,391 Professional Services 1,193,571 1,375,068 Property Services - 286 Other Services 35,706 33,272 Supplies 11,297 14,603 Property - - Other Objects 440 305

2400-Sub Total 7,398,792 7,964,764

2600 Plant Operations & MaintenanceSalaries - - Benefits - - Professional Services - - Property Services 587,263 587,482 Other Services - - Supplies - - Other Objects 193 -

2600-Sub Total 587,457 587,482

2700 Transportation ServicesSalaries 1,715,325 1,599,691 Benefits 1,055,700 1,122,376 Professional Services 70,498 77,365 Property Services 397,525 353,321 Other Services 4,394,003 4,819,836 Supplies 245,533 226,331 Other Objects 316 417

2700-Sub Total 7,878,899 8,199,337

2900 Other Support ServicesSalaries - - Benefits - - Professional Services - - Other Services - - Supplies - - Other Objects 96,861 93,834

2900-Sub Total 96,861 93,834

TOTAL SUPPORT SERVICES 20,845,135$ 23,939,936$


2,934,105$ 3,098,531$ 2,794,676$ (303,855)$ (9.81%)1,221,530 1,474,642 1,509,235 34,593 2.35%

48,283 35,129 56,695 21,566 61.39%17,873 43,500 44,537 1,037 2.38%26,161 29,325 38,352 9,027 30.78%12,626 32,400 39,951 7,551 23.31%

- - - - 0.00%1,615 2,300 3,733 1,433 62.30%

4,262,194 4,715,827 4,487,179 (228,648) (4.85%)

215,390 219,200 164,068 (55,132) (25.15%)113,977 128,539 109,225 (19,314) (15.03%)

5,821 3,388 2,961 (427) (12.60%)4,687 2,365 5,050 2,685 113.53%

618 - 1,462 1,462 0.00%30 - 200 200 0.00%

340,522 353,492 282,966 (70,526) (19.95%)

1,873,131 1,894,243 1,850,891 (43,352) (2.29%)858,835 938,992 1,066,460 127,468 13.57%199,527 74,641 103,651 29,010 38.87%

2,754 3,500 5,357 1,857 53.06%48,880 96,521 91,300 (5,221) (5.41%)24,799 11,250 31,455 20,205 179.60%

- - - - 0.00%1,105 2,800 6,800 4,000 142.86%

3,009,032 3,021,947 3,155,914 133,967 4.43%

4,487,998 4,830,082 4,262,841 (567,241) (11.74%)2,010,324 2,449,674 2,462,649 12,975 0.53%1,559,116 864,734 1,808,261 943,527 109.11%

268 500 500 - 0.00%33,330 39,650 42,085 2,435 6.14%

4,906 6,800 30,729 23,929 351.90%- - - - 0.00%

2,070 1,950 2,263 313 16.05%8,098,012 8,193,390 8,609,328 415,938 5.08%

- - - - 0.00%- - - - 0.00%- - - - 0.00%

587,254 593,000 653,000 60,000 10.12%- - - - 0.00%- - - - 0.00%- - - - 0.00%

587,254 593,000 653,000 60,000 10.12%

1,523,208 1,760,598 1,520,903 (239,695) (13.61%)1,179,900 1,421,583 1,269,402 (152,181) (10.71%)

215,503 205,300 380,548 175,248 85.36%378,679 430,000 445,000 15,000 3.49%

4,764,953 5,850,050 5,964,851 114,801 1.96%201,444 259,400 259,789 389 0.15%

195 450 450 - 0.00%8,263,884 9,927,381 9,840,943 (86,438) (0.87%)

- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%- - - - 0.00%

24,560,896$ 26,805,039$ 27,029,330$ 224,291$ 0.84%





5200 FUND TRANSFERSOther Fund Transfers 4,179,574$ 4,198,714$

5200-Sub Total 4,179,574 4,198,714

TOTAL FUND TRANSFERS 4,179,574 4,198,714

TOTAL INTRAFUND TRANSFERS - -

TOTAL SPECIAL REVENUE FUND 86,114,925$ 84,176,271$


4,402,421$ 4,838,427$ $4,859,543 $21,116 0.44%4,402,421 4,838,427 4,859,543 21,116 0.44%

4,402,421 4,838,427 4,859,543 21,116 0.44%

- - - - 0.00%

86,462,211$ 93,577,429$ 94,011,552$ 434,123$ 0.46%


BUDGET 2015-2016TWELVE YEAR PERSONNEL COMPARISON BY FUND

2007-08 THROUGH 2018-19

Actual Budget Projected2016-172017-18

Funds 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2018-19

General:Administration 63.15 63.87 60.76 58.87 53.60 52.41 51.97 51.58 51.60 51.60Nonpublic 20.60 21.02 18.70 18.75 17.99 15.74 17.11 16.21 12.53 12.53Federal 25.62 25.47 26.77 24.84 26.40 27.02 23.70 24.73 21.10 21.10

Total General 109.37 110.36 106.23 102.46 97.99 95.17 92.78 92.52 85.23 85.23

Special Revenue:Special Education 710.79 742.47 781.82 754.07 740.04 752.49 583.24 605.56 583.39 583.39Transportation 78.00 78.00 82.00 77.00 70.50 62.25 58.00 59.00 48.00 48.00Early Intervention 156.26 165.35 162.79 146.68 144.06 145.57 131.12 147.24 138.66 138.66Institution 27.39 25.69 29.22 31.35 30.90 18.77 16.35 16.35 14.90 14.90

Total Special Revenue 972.44 1011.51 1055.83 1009.10 985.50 979.08 788.71 828.15 784.95 784.95

Total GovernmentalFunds 1081.81 1121.87 1162.06 1111.56 1083.49 1074.25 881.49 920.68 870.18 870.18

Proprietary: 35.55 36.55 37.16 36.38 32.82 27.72 28.15 28.15 29.15 29.15

Total I.U. Personnel 1117.36 1158.42 1199.22 1147.94 1116.31 1101.97 909.64 948.83 899.33 899.33

% Increase Over Prior Yr 7.13% 3.67% 3.52% (4.28%) (2.76%) (1.28%) (17.45%) 4.31% (5.22%) 0.00%

The 2015-16 budgeted personnel counts are found in each respective expenditures section of the document. The number of budgetedpositions by function/individual budget is presented on pages 44 and 45. Per Diem substitutes were not included in the counts in order tokeep the personnel levels consistent to prior year counts. The actual counts include only the long-term substitutes and not the employeeson leave who they are replacing.

The nonpublic budgeted personnel counts only include Intermediate Unit employees as reflected in the Nonpublic expenditure section.This count does not include employees paid by Catapult Learning (formerly Sylvan Educational Services) who are paid under contractwith the Intermediate Unit.

Actual figures represent active employees on the personnel files as of July 1st of the budget year.

Additional program and financial information on the Proprietary Fund are not included in this comprehensive budget. This informationwill be available under separate cover as current year expenses and activity levels are determined.


BUDGET 2015-2016TWELVE YEAR PERSONNEL COMPARISON BY FUND

2007-08 THROUGH 2018-19

-

50

100

150

200

250

300

350

400

450

500

550

600

650

700

750

800

850

900

950

1,000

1,050

1,100

1,150

1,200

1,250

2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-19

BUDGET BUDGET PROJECTED

Proprietary Special Revenue General


BUDGET 2015-2016SEVEN-YEAR COMPARISON OF I.U. SPECIAL EDUCATION ENROLLMENT

2012-13 THROUGH 2018-19

ACTUAL ACTUAL ACTUAL BUDGET PROJECTED PROJECTED PROJECTEDASSIGNMENT 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Life Skills Support 40.0 40.0 31.0 31.0 31.0 31.0 31.0Hearing Impaired Support

Full Time 8.0 8.0 7.0 7.0 7.0 7.0 7.0Itinerant 333.0 * 307.0 * 310.0 * 313.0 * 313.0 * 313.0 * 313.0 *

Visual Impaired Support 155.0 * 153.0 * 179.0 * 181.0 * 181.0 * 181.0 * 181.0 *Speech Impaired Support 3,649.0 * 3,733.0 * 3,889.0 * 3,928.0 * 3,928.0 * 3,928.0 * 3,928.0 *Emotional Support

Full Time 117.0 80.0 75.0 76.0 76.0 76.0 76.0Alternative 51.0 44.0 26.0 26.0 26.0 26.0 26.0

Autistic Support 368.0 373.0 296.0 299.0 299.0 299.0 299.0Learning Support 92.0 116.0 74.0 75.0 75.0 75.0 75.0Gifted Support 0.0 0.0 0.0 0.0 0.0 0.0 0.0Physically Impaired Support 0.0 0.0 0.0 0.0 0.0 0.0 0.0Multi-handicapped Support 133.0 139.0 151.0 153.0 153.0 153.0 153.0

GRAND TOTAL 4,946.0 4,993.0 5,038.0 5,089.0 5,089.0 5,089.0 5,089.0

% change from Prior Year 0.22% 0.95% 0.90% 1.01% 0.00% 0.00% 0.00%

The numbers above represent the number of exceptional students being educated by the Intermediate Unit. Many of the students in these counts are educated byIntermediate Unit teachers on a part-time basis yet are counted (on an estimated basis as indicated by the *) as a full-time student in the above count. Thisinformation is provided by the program supervisor. The school age information is from the Penn Data system as of December 1st of each school year.The enrollmentfigures for the children served in our State Early Intervention Program can be found in a separate table on page 304.


BUDGET 2015-2016SEVEN-YEAR COMPARISON OF I.U. SPECIAL EDUCATION ENROLLMENT

2012-13 THROUGH 2018-19

0

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000

5,500

6,000

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

ACTUAL ACTUAL ACTUAL BUDGET PROJECTED PROJECTED PROJECTED


BUDGET 2015-2016COMPARISON OF I.U. SPECIAL EDUCATION EARLY INTERVENTION CHILDREN SERVED

2012-13 THROUGH 2018-19

ACTUAL ACTUAL ACTUAL BUDGET PROJECTED PROJECTED PROJECTEDEXCEPTIONALITY/ACTIVITY 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19

Traumatic Brain Injury 10.0 8.0 6.0 6.1 6.2 6.4 6.5 Hearing Impairment including Deafness 32.0 28.0 37.0 37.7 38.5 39.3 40.1 Specific Learning Disability - 1.0 1.0 1.0 1.1 1.1 Intellectual Disability* 14.0 16.0 14.0 14.3 14.6 14.9 15.2 Orthopedic Impairment 6.0 7.0 9.0 9.2 9.4 9.6 9.7 Emotional Disturbance 7.0 5.0 9.0 9.2 9.4 9.6 9.7 Speech or Language Impairment 953.0 955.0 965.0 984.3 1,004.0 1,024.1 1,044.6 Visual Impairment including Blindness 8.0 11.0 11.0 11.2 11.4 11.7 11.9 Deaf-Blindness - - - - - - - Developmental Delay 1,280.0 1,291.0 1,208.0 1,232.2 1,256.8 1,281.9 1,307.6 Multiple Disabilities 45.0 44.0 43.0 43.9 44.7 45.6 46.5 Autism 171.0 180.0 197.0 200.9 205.0 209.1 213.2 Other Health Impairment 13.0 36.0 42.0 42.8 43.7 44.6 45.5

2,539.0 2,581.0 2,542.0 2,592.8 2,644.7 2,697.6 2,751.5

Increase/(Decrease) in number of children served (238.0) 42.0 (39.0) 50.8 51.8 52.9 53.9

% Change from prior year (10.00%) 2.00% (2.00%) 2.00% 2.00% 2.00% 2.00%

Due to the timeline for preparing the budget, actual data presented above is through March 31st of each school year.*Intellectual Disability has replaced Mental Retardation


BUDGET 2015-2016PROPRIETARY FUND TYPES

2013-2014 STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN NET POSITION

(AUDITED)

Internal ServiceFund

Operating Revenues: Charges for services 4,951,990$ Charges to other funds 14,003,016 Total Operating Revenues 18,955,006

Operating Expenses: Salaries 1,179,618 Employee benefits 13,801,713 Purchased professional and technical services 873,701 Purchased property services 5,947 Other purchased services 1,382,449 Supplies 36,513 Depreciation 1,680 Dues and fees 4,967 Total Operating Expenses 17,286,587

Operating Income 1,668,419

Non-operating Revenues (Expenses): Interest income 1,557 State matching and other 141,453 Total Non-operating Revenue (Expenses) 143,010 Income before transfers 1,811,429 Transfers from other funds 101,306 Transfers to other funds (146,189)

Change in Net Position 1,766,546

Total Net Assets - July 1, 2013 11,395,910

Total Net Assets - June 30, 2014 13,162,456$

DEBT SERVICE FUND

DebtService

REVENUES:Local sources 118,092$ State sources - Federal sources - Total revenues 118,092

EXPENDITURESCurrent: Instruction - Support services - Noninstructional services - Capital outlay - Debt service - Total expenditures - Excess (deficiency) of revenues over expenditures 118,092

OTHER FINANCING SOURCES (USES)Operating transfers in - Operating transfers out (230,899) Total other financing sources (uses) (230,899)

Excess of revenues and other sources over (under) expenditures and other uses (112,806)

Fund balance - July 1, 2013 6,468,886

Fund balance - June 30, 2014 6,356,080$

BUCKS COUNTY

2013-2014 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

(AUDITED)

INTERMEDIATE UNIT #22BUDGET 2015-2016


Demographic and Economic StatisticsLast Ten Fiscal Years

Unaudited

Per Capita LocalPersonal Personal Median Unemployment

Fiscal Year Population (1) Income (2) Income Age (3) Rate (4)

2004 616,533 26,668,187 43,255 39.3 4.6%

2005 619,772 27,855,839 44,945 40 4.1%

2006 623,205 N/A 48,783 N/A 4.0%

2007 621,144 31,758,600 51,129 N/A 3.8%

2008 621,643 31,046,441 49,973 41 4.8%

2009 626,015 33,034,820 52,770 41 7.2%

2010 625,249 32,999,810 52,478 42 7.9%

2011 626,854 N/A N/A 41 7.3%

2012 627,053 34,232,169 54,609 42 7.4%

2013 628,487 35,540,382 56,678 44 6.9%

Sources:

(2) Dollars in Thousands.(3) Obtained from the United States Department of Commerce, Bureau of Census(4) PA Department of Labor and Industry

N/A - Not Available

(1) Obtained from the Bureau of Census

County of Bucks, Comprehensive Annual Financial Report, December 31, 2013


MISCELLANEOUS STATISTICS FOR THE COUNTY OF BUCKSLast Ten Fiscal Years

Unaudited

Continued to next page

COUNTY OF BUCKS, PENNSYLVANIAASSESSED AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY

Last Ten YearsUnaudited

(Dollars in Thousands)

Year EndedDecember 31 Residential Commercial Farm Industrial

2004 1,700,729 275,499 46,834 91,262 (3)2005 6,943,119 1,106,621 197,255 365,899 2006 (5) 7,080,551 1,119,793 198,292 360,625 2007 (5) 7,172,133 1,127,073 200,764 355,056 (2)2008 (5) 6,316,892 1,130,153 204,293 353,655 (2)2009 (5) 6,300,078 (2) 1,125,400 (2) 206,688 344,383 (2)2010 (5) 6,268,965 (2) 1,155,652 208,249 341,990 (2)2011 (5) 6,299,184 1,149,387 210,949 337,548 (2)2012 (5) 6,309,474 1,147,746 (2) 212,155 334,739 (2)2013 (5) 6,387,940 1,217,860 219,938 333,254 (2)

Notes: (1) Assessed values are as of January 1.(2) The assesment base decrease was the result of annual appeal reductions.(3) Industrial property reclassified to non-taxable as part of Keystone Industrial Zone.(4) County ratio adjusted from 25% to 100% of 1972 base year.(5) Total assessed value.

Sources: County Board of AssessmentCounty of Bucks, Pennsylvania, Comprehensive Annual Financial Report 2013

Property Value (1)


MISCELLANEOUS STATISTICS FOR THE COUNTY OF BUCKSLast Ten Fiscal Years

Unaudited

Ratio of AssessedGovernmental Value to

Tax Exempt and Institutional Total Taxable Estimated Actual EstimatedProperty Taxable Assessed Value Tax Rate Taxable Value Actual Value

206,974 (3) 4,516 2,325,814 74.50 67,785,214 3.4%852,350 17,447 9,482,691 (5) 20.49 77,250,859 12.3%867,403 17,030 9,643,694 (5) 21.94 85,482,932 11.3%888,375 15,345 9,758,746 (5) 21.94 86,123,602 11.3%902,657 15,055 8,020,048 21.94 86,916,233 9.2%914,211 14,141 7,990,690 (2) 21.94 73,309,083 10.9%919,165 14,986 7,989,842 (2) 21.94 73,266,851 10.9%949,566 14,724 8,014,285 21.94 70,922,875 11.3%925,160 49,169 8,053,283 23.2 74,567,527 10.8%778,625 67,641 8,226,636 23.2 74,787,600 11.0%

STUDENT ENROLLMENT DATA - 2014-15

NO. OF GRADES GRADES ENROLLMENT PRIOR YEAR INCREASE / % INCREASESCHOOL DISTRICTS SCHOOLS K'GARTEN 1 - 6 7 - 12 TOTALS* ENROLLMENT* (DECREASE) (DECREASE)

Bensalem Township 0 525 2,953 3,223 6,701 6,650 51 0.77 %

Bristol Borough 0 86 623 552 1,261 1,270 (9) (0.71)%

Bristol Township 0 544 3,194 3,058 6,796 6,743 53 0.79 %

Centennial 0 349 2,536 2,661 5,546 5,665 (119) (2.10)%

Central Bucks 0 901 8,468 9,721 19,090 19,566 (476) (2.43)%

Council Rock 0 532 4,889 5,652 11,073 11,245 (172) (1.53)%

Morrisville 0 64 419 438 921 923 (2) (0.22)%

Neshaminy 0 585 3,919 4,254 8,758 8,794 (36) (0.41)%

New Hope-Solebury 0 88 639 784 1,511 1,549 (38) (2.45)%

Palisades 0 84 706 918 1,708 1,793 (85) (4.74)%

Pennridge 0 435 3,459 3,492 7,386 7,341 45 0.61 %

Pennsbury 0 646 4,589 5,227 10,462 10,526 (64) (0.61)%

Quakertown Community 0 320 2,533 2,471 5,324 5,329 (5) (0.09)%

TOTALS 0 5,159 38,927 42,451 86,537 87,394 (857) (0.98)%

Includes full time K students* Includes students enrolled in a Bucks County Technical High School

Source: 14-15 District Enrollment Reports

STUDENT ENROLLMENT DATA - 2014-15

** *SCHOOL ELEM. SEC. SEC. GRANDDISTRICTS K 1 2 3 4 5 6 TOTAL UNGRD. 7 8 9 10 11 12 TOTAL TOTAL

525

Bensalem Township -- 491 505 484 515 473 485 3,478 -- 478 526 517 526 619 557 3,223 6,701

86

Bristol Borough -- 110 97 117 100 102 97 709 -- 82 94 97 87 87 105 552 1,261

544

Bristol Township -- 588 582 555 494 511 464 3,738 -- 487 499 587 508 481 496 3,058 6,796

59

Centennial 290 375 399 453 392 488 429 2,885 -- 423 461 431 446 419 481 2,661 5,546

Central Bucks 901 1,266 1,358 1,360 1,419 1,527 1,538 9,369 -- 1,552 1,615 1,592 1,625 1,646 1,691 9,721 19,090

Council Rock 532 755 776 784 837 865 872 5,421 -- 871 935 955 960 973 958 5,652 11,073

-- Morrisville 64 55 74 71 79 71 69 483 -- 66 81 80 75 55 81 438 921

585

Neshaminy -- 630 666 684 654 648 637 4,504 -- 674 695 744 661 760 720 4,254 8,758

New Hope-Solebury 88 93 87 98 90 138 133 727 -- 124 135 139 142 118 126 784 1,511

2

Palisades 82 121 90 108 121 116 150 790 -- 146 166 151 147 136 172 918 1,708

23

Pennridge 412 542 567 525 605 596 624 3,894 -- 543 599 602 608 568 572 3,492 7,386

646Pennsbury -- 708 730 762 712 817 860 5,235 -- 872 868 916 862 864 845 5,227 10,462

Quakertown 320 412 431 425 407 427 431 2,853 -- 421 408 419 439 391 393 2,471 5,324

2014-15 TOTALS 5,159 6,146 6,362 6,426 6,425 6,779 6,789 44,086 -- 6,739 7,082 7,230 7,086 7,117 7,197 42,451 86,537

2013-14 TOTALS 5,158 6,257 6,289 6,326 6,722 6,684 6,662 44,098 139 7,013 7,195 7,253 7,239 7,143 7,314 43,296 87,394

DIFFERENCE 1 (111) 73 100 (297) 95 127 (12) (139) (274) (113) (23) (153) (26) (117) (845) (857)

% INCREASE/(DECREASE) 0.02 % (1.77)% 1.16 % 1.58 % (4.42)% 1.42 % 1.91 % (0.03)% (100.00)% (3.91)% (1.57)% (0.32)% (2.11)% (0.36)% (1.60)% (1.95)% (0.98)%

K Full time* Includes students enrolled in a Bucks County Technical High School** Ungraded

Source: 14-15 District Enrollment Reports

REAL ESTATE ASSESSMENTS AND MARKET VALUATIONS

The current assessment on each property in the county is maintained and updated by the Bucks County Board of Assessment. The Board of Assessment informs each local district of the total amount of current real estate assessment for the coming year on October 15 and thereafter, updates the assessment on a monthly basis.

Market valuation of real estate is certified each year in June by the State Tax Equalization Board. The main purpose for ascertaining the Market Valuation is that it serves as one of the key determinants in computing each school district's Aid Ratio.

The State market valuation should not be confused with the County market valuation which is used to determine local property assessments.

INCREASE/ PERCENTAGERATIO OF 2014 (DECREASE) CHANGE

RANK 2015 ASSESSED MARKET MARKET TO PRIOR YEAR FOR ASSESSED FOR ASSESSEDSCHOOL DISTRICTS ORDER VALUATION (1) VALUE (2) ASSESSED VALUE ASSESSMENTS (3) VALUATION VALUATION *

Bensalem Township 5 643,691,480$ 5,354,650,868$ 12.02 640,932,010$ 2,759,470$ 0.43%Bristol Borough 12 75,753,610 592,087,527 12.79 76,055,540 (301,930) (0.40%)Bristol Township 8 416,679,820 3,364,120,950 12.39 416,533,380 146,440 0.04%Centennial 7 546,168,620 4,582,308,088 11.92 545,774,480 394,140 0.07%Central Bucks 1 1,786,501,690 14,762,607,313 12.10 1,769,583,550 16,918,140 0.96%Council Rock 2 1,265,840,120 10,497,218,182 12.06 1,260,150,280 5,689,840 0.45%Morrisville 13 61,827,550 516,662,833 11.97 61,971,770 (144,220) (0.23%)Neshaminy 4 794,642,960 6,749,894,436 11.77 790,809,280 3,833,680 0.48%New Hope-Solebury 10 303,165,540 2,537,451,885 11.95 302,796,420 369,120 0.12%Palisades 11 262,152,160 2,414,239,212 10.86 261,509,290 642,870 0.25%Pennridge 6 619,257,400 5,070,433,502 12.21 615,812,280 3,445,120 0.56%Pennsbury 3 894,311,260 7,594,047,701 11.78 892,453,130 1,858,130 0.21%Quakertown Comm. 9 416,088,830 3,388,883,752 12.28 413,856,330 2,232,500 0.54%Other Districts* n/a 18,072,960 n/a 18,092,230 (19,270) (0.11%)

TOTAL 8,104,154,000$ 67,424,606,249$ 12.02 8,066,329,970$ 37,824,030$ 0.47%

Sources:(1) Bucks County Board of Assessment - 2015 AA155 (1/28/15)(2) Districts - 2014-15 PDE-2028(3) Bucks County Board of Assessment - 2015 AA155 (1/28/15)

*Other Districts Include Telford Borough

Page 7

SCHOOL DISTRICT TAX RATES - 2014-15

BENSALEM BRISTOL BRISTOL CENTRAL COUNCIL NEW HOPE/ QUAKERTOWNTOWNSHIP BOROUGH TOWNSHIP CENTENNIAL BUCKS ROCK MORRISVILLE NESHAMINY SOLEBURY PALISADES PENNRIDGE PENNSBURY COMMUNITY

Current Real Estate Taxes

Real Estate (Mills) 151.7994 154.0000 201.8040 122.1700 124.1000 114.7200 187.8666 152.0000 87.9644 110.3400 129.6227 153.4500 146.6500

Current Per Capita Taxes, Sec.679 0.00 0.00 0.00 0.00 0.00 5.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00

Current Local Enabling TaxesFlat Rate Assessments, Act 511

Per Capita Taxes $0 $0 $10 $0 $0 $5 $0 $10 $0 $0 $0 $0 $0

Occupation Privilege Taxes $5 $5 $5 $5 $0 $5 $0 $10 $0 $0 $5 $0 $0

Emergency & Municipal Services Tax $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Business Privilege Taxes $25 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Mechanical Device Taxes $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Other Flat Rate Assessments $2 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Current Local Enabling TaxesProportional Assessments, Act 511

Earned Income Taxes 0.00% 0.00% 0.00% 0.50% 0.50% 0.50% 0.00% 0.00% 1.00% 0.50% 1.00% 0.00% 1.00%

Occupation Taxes - Millage 0.00 0.00 0.00 0.00 0.00 400.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

Real Estate Transfer Taxes 0.50% 0.50% 1.00% 0.50% 0.50% 0.50% 0.50% 1.00% 0.50% 0.50% 0.50% 0.50% 0.50%

Amusement Taxes 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 10.00% 0.00% 0.50% 0.00% 0.00% 0.00%

Business Privileges Taxes 1 0 0 0.75 0 0 0 1 0 0 0 0 0

Mercantile Taxes (1) 0 0 1.5 0.75 0 0 0 1 0 0 0 0 0

(1) Prohibited from new enactment or rate change by 1988 Tax Reform Legislation

Source: PDE 2028 - Local Education Agency Tax Data

Page 10

BUCKS COUNTY


GLOSSARY OF TERMS This glossary contains definitions of terms used in this guide and such additional terms as deemed necessary to common understandings concerning financial accounting procedures for schools and intermediate units. Several terms, which are not primarily financial accounting terms, have been included because of their significance for school and intermediate unit financial accounting. The glossary is arranged alphabetically with appropriate cross-referencing where necessary. ACCESS PA – It is a statewide interlibrary loan data base system.

ACCOUNTING SYSTEM – The total structure of records and procedures which discover, record, classify, and

report information on the financial position and operations of a school district or intermediate unit or any of its funds, balanced account groups and organizational components.

ACCRUAL BASIS – The basis of accounting under which revenues are recorded when levies are made, and

expenditures are recorded as soon as they result in liabilities, regardless of when the revenue is actually received or the payment is actually made. See also ESTIMATED REVENUE and EXPENDITURES.

ACCRUE – To record revenues when earned or when levies are made, and to record expenditures as soon as they

result in liabilities, regardless of when the revenue is actually received or the payment is actually made. Sometimes, the term is used in a restricted sense to denote the recording of revenues earned but not yet due, such as accrued interest on investments and the recording of expenditures which result in liabilities that are payable in another accounting period, such as accrued interest on bonds. See also ACCRUAL BASIS.

ACCRUED INTEREST – Interest accumulated between interest dates but not yet due. ACT 89 NONPUBLIC – To provide the auxiliary services to children in the nonpublic schools. APPROPRIATION – An authorization granted by a legislative body to make expenditures and to incur obligations

for specific purposes. NOTE: An appropriation is usually limited in amount and as to the time when it may be expended.

APPROPRIATION ACCOUNT – A budgetary account set up to record specific authorizations to spend. The

account is credited with original and any supplemental appropriations and is charged with expenditures and encumbrances.

ART TRUST FUND – A fund established in 1991 to administer the funds of the Bucks County Arts Trust which is

responsible for the maintenance and improvement of the art collection of the Bucks County Intermediate Unit #22 and for promoting art education in the Bucks County schools

BALANCE SHEET – A summarized statement, as of a given date, of the financial position of a local education

agency per fund and/or all funds combined showing assets, liabilities, reserves, and fund balance. BCDAC – Bucks County Drug & Alcohol Commission, Inc. – A non-profit government agency that provides

funding for a Bucks County Intermediate Unit program that addresses the BCDAC prevention goals from its long-range plan.

BOARD OF SCHOOL DIRECTORS – The elected or appointed body which has been created according to state

law and vested with responsibilities for educational activities in a given geographical area.

BUCKS COUNTY


GLOSSARY OF TERMS

BOND – A written promise, generally under seal, to pay a specific sum of money, called the face value, at a fixed time in the future, called the date of maturity, and carrying interest at a fixed rate, usually payable periodically. The difference between a note and a bond is that the latter usually runs for a longer period of time and requires greater legal formality. See also SURETY BOND.

BONDED DEBT – The part of the school district or intermediate unit debt which is covered by outstanding bonds

of the entity. Sometimes called “Funded Debt.” BONDS AUTHORIZED AND UNISSUED – Bonds which have been legally authorized but not issued and which

can be issued and sold without further authorization. BOND ISSUED – Bonds sold. BONDS PAYABLE – The face value of bonds issued and unpaid. BUCKS COUNTY CORRECTIONAL FACILITY – A county-funded facility in which the Intermediate Unit

provides an ongoing, state-funded Adult Basic Education (ABE) program for the inmates. BUCKS COUNTY DRUG & ALCOHOL COMMISSION, INC. (BCDAC) – A non-profit government agency

that provides funding for a Bucks County Intermediate Unit program that addresses the BCDAC prevention goals from its long-range plan.

BUCKS COUNTY REHABILITATION CENTER – A county-funded facility in which the Intermediate Unit

provides an ongoing, state-funded Adult Basic Education (ABE) program for the inmates. BUDGET – A plan of financial operation embodying an estimate of proposed expenditures for a given period or

purpose and the proposed means of financing them. BUDGETARY CONTROL – The control or management of the business affairs of the Intermediate Unit in

accordance with an approved budget with a responsibility to keep expenditures within the authorized amounts.

BUILDINGS – A fixed asset account which reflects the acquisition value of permanent structures used to house

persons and property owned by the local education agency. If buildings are purchased or constructed, this amount includes the purchase or contract price of all permanent buildings and fixtures attached to and forming a permanent part of such buildings. If buildings are acquired by gift, the account reflects their appraised value at time of acquisition.

CAPITAL BUDGET – A plan of proposed capital outlays and the means of financing them for the current fiscal

period. It is usually a part of the current budget. If a capital program is in operation, it will be the first year thereof. A capital program is sometimes referred to as a capital budget. See also CAPITAL PROGRAM.

CAPITAL OUTLAYS – Expenditures which result in the acquisition of or addition to fixed assets. CAPITAL PROGRAM – A plan for capital expenditures to be incurred each year over a fixed period of years to

meet capital needs arising from the long term work program or otherwise. It sets forth each project or other contemplated expenditure in which the local education agency is to have a part and specifies the full resources estimated to be available to finance the projected expenditures.

BUCKS COUNTY


GLOSSARY OF TERMS CLASSIFICATION, FUNCTION – As applied to expenditures, this term has reference to an activity or service

aimed at accomplishing a certain purpose or end; for example, Regular Instruction, Special Education, Vocational Education, Administrative Services, or Plant Operation and Maintenance.

CLASSIFICATION, OBJECTIVE – As applied to expenditures, this term has reference to an article or service

received; for example, salaried employee benefits or property. CODING – A system of numbering, or otherwise designating, accounts, entries, invoices, vouchers, etc., in such a

manner that the symbol used reveals quickly certain required information. CONTRACTED SERVICES – Labor, material and other costs for services rendered by personnel who are not on

the payroll of the local education agency. These are classified as either Professional or Property Service Objects.

COST PER PUPIL – See CURRENT EXPENDITURES PER PUPIL. CURRENT EXPENDITURES PER PUPIL – Current expenditures for a given period of time divided by a pupil

unit of measure (average daily membership, average daily attendance, etc.) DEBT – An obligation resulting from the borrowing of money or from the purchase of goods and services, debts of

local education agencies include bonds, warrants and notes, etc. DEBT LIMIT – The maximum amount of gross or net debt which is legally permitted. DEBT SERVICE – Expenditures for the retirement of debt and expenditures for interest on debt, except principal

and interest of current loans. ECIA - Educational Consolidation and Improvement Act of 1981 – Federal legislation to establish educational

programs for special needs students throughout the United States. ENCUMBRANCE ACCOUNTING – A system or procedure which involves giving recognition in the accounting

budgetary expenditure control records for the issuance of purchase orders, statements, or other commitments chargeable to an appropriation in advance of any liability or payment.

ENCUMBRANCES – Purchase orders, contracts, and/or other commitments which are chargeable to an

appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid, as in accounts payable, or when actual liability is established or when cancelled.

EQUIPMENT – Those movable items used for Intermediate Unit operation that are of a non-expendable and

mechanical nature, i.e., perform an operation. Typewriters, projectors, vacuum cleaners, accounting machines, computers, lathes, clocks, machinery, and vehicles, etc. are classified as equipment. (Heating and air conditioning systems, lighting fixtures and similar items permanently fixed to or within a building are considered as part of the building.)

ESEA - Elementary and Secondary Educational Act of 1965 – Federal legislation to establish educational

programs for special needs students throughout the United States. ESTIMATED REVENUE – When the accounts are kept on an accrual basis, this term designates the amount of

revenue estimated to accrue during a given period regardless of whether or not it is all to be collected during the period.

BUCKS COUNTY


GLOSSARY OF TERMS ESY – Extended School Year – A program to provide instructional staff and related services to perform duties

during the ESY program at the request of local school districts. EXPENDITURES – This includes total charges incurred, whether paid or unpaid, for current expense, capital

outlay, and debt service. (Transfers between funds, encumbrances, exchanges of cash for other current assets such as the purchase of stores and investment of cash in U.S. bonds, payments of cash in settlement of liabilities already accounted as expenditures, and the repayment of the principal of current loans are not considered as expenditures.)

EXTENDED SCHOOL YEAR (ESY) – A program to provide instructional staff and related services to perform

duties during the ESY program at the request of local school districts. FISCAL PERIOD – Any period at the end of which a local education agency determines its financial position and

the results of its operations. The period may be a month, a quarter, or a year, depending upon the scope of operations and requirement for managerial control and reporting.

FISCAL YEAR – A twelve-month period of time to which the annual budget applies and at the end of which a

local education agency determines its financial position and the results of its operations. FOUNDATIONS BEHAVIORAL HEALTH – A residential treatment facility for children with emotional and

psychiatric needs. FUND – A sum of money or other resources set aside for specific activities of a school district or Intermediate Unit.

The fund accounts constitute a complete entity and all of the financial transactions for the particular fund are recorded in them.

FUND BALANCE – The excess of assets of a fund over its liabilities and reserves. During the fiscal year prior to

closing, it represents the excess of the fund’s assets and estimated revenues for the period over its liabilities, reserves and appropriations for the period.

FUND, GENERAL – The fund used to finance the ordinary operations of the local education agency. It is available

for a legally authorized purpose and consists of money not specifically designated for some other particular purpose.

FUND, SPECIAL REVENUE – The fund used to account for the proceeds of specific revenue sources (other than

expendable trusts or major capital projects) that are legally restricted to expenditures for specified purposes. Included in this fund are proceeds for Special Education, Special Education Transportation and Preschool Early Intervention.

FURNITURE – Those movable, non-expendable items used for school operation that are not of a mechanical

nature. Chairs, tables, desks, file cabinets, pictures, chalkboards, lamps, lockers and carpets, etc., are examples of furniture.

HOMELESS - COUNTY – These federal McKinney Homeless Assistance Act funds are targeted to the delivery of

educational and support services to ensure that students experiencing homelessness are rapidly enrolled, experience a minimum in disruption, have the opportunity to attend their current schools and are able to fully participate in school activities.

BUCKS COUNTY


GLOSSARY OF TERMS HUMAN RESOURCES/PERSONNEL, ADMINISTRATIVE – Personnel on the Intermediate Unit payroll who

are primarily engaged in activities which have as their purpose the general regulation, direction, and control of the affairs of the Intermediate Unit that are system-wide and not confined to one school, subject, or narrow phase of school activity; for example, Executive Director, Director of Business Services and accountant.

HUMAN RESOURCES/PERSONNEL, CLERICAL – Personnel occupying positions which have as their major

responsibilities the preparing, transferring, transcribing, systematizing, or preserving of written communications and records. This also includes stock clerks, shipping clerks, etc.

IDEA, SECTION 611 - Individuals with Disabilities Education Act – This federal program consist of four

components: (1) Preschool, (2) Central Support Services, (3) New Programs and Services and (4) Extended School Year Services. The methods for delivery are outlined by Public Law 101-476.

IDEA, SECTION 619 - Individuals with Disabilities Education Act – This federal program supports

supplemental programs for students with disabilities and/or developmental delays ages 3 through 5 enrolled in programs of early intervention special education.

IEP - Individualized Education Program Plan – An instructional plan designed to meet the unique educational

needs of an exceptional student. INSTRUCTION – The activities dealing directly with the teaching of students or improving the quality of teaching. INVERSE AID RATIOS – A four decimal fraction computed by the State Department of Education each year.

This is used to measure the wealth of an area or community and the individual school district in that locality.

IST - Instructional Support Team – It is a state supported initiative where a team of school professionals reviews

and discusses a child’s learning and recommend appropriate strategies. LEVY – (Verb) To impose taxes or special assessments. (Noun) The total of taxes or special assessments imposed

by a governmental unit. NOTE: Intermediate Units have no taxing authority. MAINTENANCE PLANT (PLANT REPAIRS AND REPAIRS AND REPLACEMENTS OF EQUIPMENT)

– Those activities which are concerned with keeping the grounds, buildings, and equipment at their original condition of completeness or efficiency, either through repairs or by replacements of property (anything less than replacement of a total building).

MCC WARWICK HOUSE – A residential treatment facility for children with emotional and psychiatric needs. MDE - Multi Disciplinary Evaluation – Process of assessing a student’s abilities and disabilities governed by

Pennsylvania’s (Special Education) Regulations and Standards for Recommendations for specially designed instruction.

NCLB – No Child Left Behind Act of 2001 – Federal legislation which reforms the ESEA of 1965 and provides

for stronger accountability for results, expanded flexibility and local control, expanded options for parents, and an emphasis on teaching methods that have been proven to work.

NONPUBLIC (ACT 89) – To provide the auxiliary services to children in the nonpublic schools.

BUCKS COUNTY


GLOSSARY OF TERMS PEDIATRIC SPECIALTY CARE AT POINT PLEASANT (formerly Cambridge at Point Pleasant) –

Community Group Homes with subacute/skilled nursing care. Education is provided to eligible students in regional classes or, in the case of extreme medical fragility, at the facility.

PERSONNEL/HUMAN RESOURCES, ADMINISTRATIVE – Personnel on the Intermediate Unit payroll who

are primarily engaged in activities which have as their purpose the general regulation, direction, and control of the affairs of the Intermediate Unit that are system-wide and not confined to one school, subject, or narrow phase of school activity; for example, executive director, Director of Business Services and accountant.

PERSONNEL/HUMAN RESOURCES, CLERICAL – Personnel occupying positions which have as their major

responsibilities the preparing, transferring, transcribing, systematizing, or preserving of written communications and records. This also includes stock clerks, shipping clerks, etc.

PERSONNEL, HEALTH – Persons in the field of physical and mental health such as physicians, psychiatrists,

school nurses, dentists, dental hygienists, psychiatric social workers, and therapists, whose services are directed primarily at individuals, although sometimes used for group activities.

PERSONNEL, INSTRUCTIONAL – Those who render services dealing directly with the instruction of pupils.

Included are teachers and teacher’s aides. PERSONNEL, INSTRUCTIONAL ADMINISTRATION – Persons who manage, direct, and supervise the

Intermediate Unit’s instructional program, and improve the quality of instruction and the curriculum. Included are supervisors of instruction, curriculum, research and development, etc.

PERSONNEL, MAINTENANCE – Personnel on the Intermediate Unit payroll who are primarily engaged in the

repairing and upkeep of grounds, buildings, and equipment. PRIVATE RESIDENTIAL REHABILITATIVE INSTITUTION - PRRI – It is an institution for exceptional

students whose primary identified need is academic learning. PROGRAM – The definition of an effort to accomplish a specific objective or objectives consistent with funds or

resources available. Budgets and actual revenue and expenditure records may be maintained per program. PROGRAM BOOKLET – A budget wherein expenditures are based primarily on programs of work and

secondarily on character and object. A program budget is a transitional type of budget between the traditional character and object budget, on the one hand, and the performance budget, on the other.

PRRI – Private Residential Rehabilitative Institution – It is an institution for exceptional students whose primary

identified need is academic learning. PUBLIC LAW 89-313 – (Supplementary Educational Support Services) Public Law 89-313 is funded under Title I

of the Elementary and Secondary Education Act. SESS provides funds to education agencies for students sent from or currently residing in state institutions or approved private schools.

RECEIPTS, NONREVENUE – Amounts received which either incur an obligation that must be met at some future

date or change the form of an asset from property to cash and therefore decrease the amount and value of school property. Money received from loans, sale of bonds, sale of property purchased from capital funds, and proceeds from insurance loss settlements constitute most of the nonrevenue receipts.

BUCKS COUNTY


GLOSSARY OF TERMS RECEIPTS, REVENUE – Additions to assets which do not incur an obligation that must be met at some future

date and do not represent exchanges of property for money. RESIDENTIAL TREATMENT FACILITY - RTF – A facility for incarcerated youth who have been identified

as being in need of psychiatric and emotional support. REVENUE ANTICIPATION NOTES – Notes issued in anticipation of the receipt of expected revenues, usually

from state and local sources including tax collection. The proceeds of revenue anticipation notes are treated as current loans if paid back from the revenues anticipated with the issuance of the notes. See TAX ANTICIPATION NOTES.

RTF - Residential Treatment Facility – A facility for incarcerated youth who have been identified as being in

need of psychiatric and emotional support. SAFE & DRUG FREE SCHOOLS AND COMMUNITIES PROGRAM – This program provides federal funds

to support local schools in partnership with communities in their efforts to build a comprehensive program of drug and violence prevention.

SCHOOL – A division of the school system consisting of a group of pupils composed of one or more teachers to

give instruction of a defined type, and housed in a school plant of one or more buildings. More than one school may be housed in one school plant, as is the case when the elementary and secondary programs are housed in the same school plant.

SCHOOL, ELEMENTARY – A school classified as elementary by state and local practice and composed of any

span of grades not above grade six. In this budget this term includes kindergartens and nursery schools if they are under the control of the Intermediate Unit Board of Directors.

SCHOOL, MIDDLE – A school offering the transition years between elementary and high school grades. This

type of grade structure typically includes students in grades 6, 7 and 8.

SCHOOL, JUNIOR HIGH – Separately organized secondary schools between elementary and senior high school. This type of grade structure typically includes students in grades 9 and 10. SCHOOL, SENIOR HIGH – A school offering the final years of high school work necessary for graduation;

invariably preceded by a junior high school in the same system. This type of grade structure typically includes students in grades 11 and 12.

SCHOOL, SUMMER – The name applied to the school session carried on during the period between the end of the

regular school term and the beginning of the next regular school term. SCHOOL, VOCATIONAL OR TRADE HIGH – A secondary school which is separately organized under a

principal for the purpose of offering training in one or more skilled or semiskilled trades or occupations. It includes such schools whether federally aided or not. Departments of other types of high schools, which offer such courses as the commercial, agricultural, home economics, industrial arts, and other applied art courses, would not be considered as separately organized vocational high schools.

BUCKS COUNTY


GLOSSARY OF TERMS SCHOOL PLANT – The site, buildings, and equipment constituting the physical facilities used by a single school

or by two or more schools sharing the use of common facilities. SCHOOL SITE – The land and all improvements to the site, other than structures, such as grading, drainage,

drives, parking areas, walks, plantings, play courts, and playfields. SEI – State Early Intervention – Programs that provide an array of special education services to young

handicapped children from birth to school age. SESS - Supplementary Education Support Services – A project funded under Title I of the Elementary and

Secondary Education Act amended by Public Law 87-313. This program provides supplementary services to special education students.

STATE EARLY INTERVENTION - SEI – Programs that provide an array of special education services to young

handicapped children from birth to school age. STUDENT-BODY ACTIVITIES – Direct and personal services for public school pupils, such as interscholastic

athletics, entertainments, publications, clubs, band, and orchestra, that are managed or operated by the student body under the guidance and direction of an adult, and are not part of the regular instructional program.

SURETY BOND – A written promise to pay damages or to indemnify against losses caused by the party or parties

named in the document, through nonperformance or through defalcation; for example, a surety bond given by a contractor or by an official handling cash or securities.

TAWANKA LEARNING CENTER – A Neshaminy School District building leased by the Intermediate Unit for

Early Intervention and Special Education services. TAX ANTICIPATION NOTES – Notes issued in anticipation of collection of taxes, usually retired only from tax

collections, and frequently only from the tax collections anticipated with their issuance. The proceeds of tax anticipation notes are treated as current loans if paid back from the tax collections anticipated with the issuance of the notes. These differ from Revenue Anticipation Notes only by the restricted nature of the collateral being offered. See REVENUE ANTICIPATION NOTES.

TAXES – Compulsory charges levied by a governmental unit for the purpose of financing services performed for

the common benefit. The term includes licenses and permits. It does not include special assessments. NOTE: The Intermediate Unit has no taxing power.

TITLE I – Federal legislation which provides funds for remedial assistance to eligible children. TITLE II – Federal legislation which provides funds for staff development and in the areas of math and science. TODAY, INC. – A continuous educational program designed to meet the academic needs of students who are

undergoing rehabilitation and treatment for substance abuse.

BUCKS COUNTY


GLOSSARY OF TERMS WADM - Weighted Average Daily Membership – The average daily membership for all resident pupils in the

various levels of instruction multiplied by the weight for that level as indicated to obtain the weighted average daily membership. The sum of the products so obtained is the weighted average daily membership for the district. The weighted average daily membership used in computing the aid ratio is kindergarten, 1/2 day - .50, 1 day - 1.00; elementary, 1.00; and secondary pupils, 1.36.

WEIGHTED AVERAGE DAILY MEMBERSHIP- WADM – The average daily membership for all resident

pupils in the various levels of instruction multiplied by the weight for that level as indicated to obtain the weighted average daily membership. The sum of the products so obtained is the weighted average daily membership for the district. The weighted average daily membership used in computing the aid ratio is kindergarten, 1/2 day - .50, 1 day - 1.00; elementary, 1.00; and secondary pupils, 1.36.


MAP OF PENNSYLVANIA INTERMEDIATE UNITS


MAP OF BUCKS COUNTY SCHOOL DISTRICTS

The Bucks County Intermediate Unit #22 is an equal opportunity educational institution and will not discriminate on the basis of race, color, age, religious creed, gender, ancestry, national origin, veteran’s status, or non-job related handicap or disability (except where any of these constitutes a bona fide occupational qualification) in its activities, programs or employment and promotion practices as required by State and Federal laws. It is the responsibility of the applicant or employee to inform the Assistant Executive Director for Operations and In-house Legal Counsel that an accommodation is needed. In accordance with State and Federal law, reasonable accommodations will be considered upon the employee’s request. For information regarding civil rights or grievance procedures or for information regarding services, activities and facilities that are accessible to and usable by handicapped person, please contact the Assistant Executive Director for Operations and In-house Legal Counsel at the Bucks County Intermediate Unit #22, 705 North Shady Retreat Road, Doylestown, PA 18901, 215-348-2940, ext. 1520.

Documents

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