LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 5, 2018
A G E N D A
Meeting Called to Order
Introduction of Guests
Opportunity for Public Comment regarding Agenda Items
Approval of Minutes of Previous Meetings
Communications and Recognition
Treasurer's Report – Mr. Keith A. Stoltzfus
Academic Committee – Mrs. Patricia M. Pontz, Chairperson
Buildings and Grounds Committee – Mr. David J. Beiler, Chairperson
Board of Review Committee – Mrs. Melissa S. Herr, Chairperson
Finance Committee – Mr. Scott J. Kimmel, Chairperson
Personnel Committee – Mr. Scott M. Arnst, Chairperson
Federal Programs – Dr. Andrew M. Godfrey, Representative
Liaison Reports
Student Representatives – Mr. Pierson Castor, Ms. Julia Smecker
Superintendent's Report
Old Business
New Business
Opportunity for Public Comment
Adjournment LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 5, 2018
LAMPETER-STRASBURG HIGH SCHOOL – Dr. Benjamin J. Feeney, Principal
A. ATHLETICS
Attendance figures and gross income results for fall 2018 home athletic events and spirit pass sales are as follows:
Home Games Attendance Income Notes West York Football 1,871 $5,606 Garden Spot Football 1,567 $4,886 Hall of Fame Hempfield Football 1,336 $4,353 Elizabethtown Football 1,522 $5,150 Homecoming Cocalico Football 1,118 $3,629 Senior Night Manheim Central Field Hockey 146 $ 390 Elizabethtown Field Hockey 81 $ 158 Garden Spot Field Hockey 106 $ 293 Cocalico Field Hockey 159 $ 361 Senior Night Solanco Boys Soccer 134 $ 565 McCaskey Boys Soccer 265 $ 799 Senior Night Garden Spot Girls Soccer 214 $ 619 Senior Night Ephrata Girls Soccer 188 $ 718 Ephrata Volleyball 169 $ 465 Manheim Central Volleyball 126 $ 278 Lebanon Volleyball 97 $ 251 Garden Spot Volleyball 157 $ 421 Elizabethtown Volleyball 134 $ 390 Solanco Volleyball 155 $ 464 Senior Night
Spirit Passes 177 $5,325
Totals 9,722 $35,121
This is an increase of $5,747 from fall 2017.
B. ASIAN CLUB
The Asian Culture Club is busy following Grandma’s rule, “First you work, and then you play.” On Friday, October 5, 2018, we hosted approximately 70 children from Hans Herr and Lampeter Elementary Schools at the high school to play games, exercise, enjoy some snacks, and have fun together. Proceeds from our event are going to support a field trip we are taking on Saturday, November 10, 2018, to Washington, D.C. For the last few years, club members have wanted to be able to experience Asian art, so we are visiting the Freer-Sackler Gallery of Asian Art in the National Mall for a one hour tour followed by visits to the other free museums in the area.
We are also working to coordinate a History of Sushi event on November 1, 2018, to teach the kids about the historical and geographical factors that gave rise to the global popularity of sushi. I am waiting to hear back from the new Wegman’s on Harrisburg Pike to see if they will be donating some sushi trays for our event.
Thank you for all of your support!
C. BAND
The fifth season of the Lancaster County Marching Band Coalition was again a great success. Numbers of participants from many of the bands are up, and the students are having a great time. The Pioneer Marching Band performed their final LCMBC show on Saturday, October 27, 2018, again at McCaskey High School. The
1 11/05/18 band will continue to perform at the football games as long as the season continues. The band also participated in the Strasburg Halloween Parade, homecoming activities, and the annual band buddy night with the middle school band.
D. CULTURE CLUB
The L-S Culture Club recently hosted a fundraiser encouraging each homeroom to raise $20 to be donated to the Hamels Foundation specifically for their primary school in Malawi, Africa. The participating homerooms raised about $350, which provided “shoes that grow”, solar lanterns, and books for the school.
E. FFA
Throughout the past month, the Garden Spot FFA, participated in the West Lampeter Community Fair, regional contests, and welcoming new members. On September 26, 27, and 28, 2018, our chapter served in our food stand, exhibited animals, competed against other chapters, and assisted the Fair Board and community. Jess Herr, Grace Hess, and Leah Welk exhibited market lambs. Jared Risser, Leah Welk, Gracie Hess, Jordan Martin, Tobias Leaman, Owen Risser, and Jaclyn Martin exhibited market hogs. Leah Welk and Katie Ranck exhibited market goats. Bryce Good and Danae Ranck exhibited dairy beef. Jordan Martin and Jaclyn Martin exhibited steers. The upperclassmen competed against other chapters in livestock judging and games. Over 40 members contributed countless hours to working in the FFA food stand and helping to set up and clean up the fairgrounds.
On October 9, 2018, Bryce Good and Jared Risser competed in the Regional Safe Tractor Driving Career Development Event. Jared received fourth place and Bryce received ninth.
Our officer team is preparing a special night for 25 first year members, also known as Greenhands, on October 29, 2018, and numerous members are preparing to compete in various career development events.
F. GUIDANCE
Guidance had 21 college visits scheduled in October. The PSAT was administered to 176 students on October 13, 2018.
Greta Bennett, Isaac Esh, Caleb Ferrari, David Medlock, Noah Pritchard, Alexander Williams, and Mark Wittemann qualified for the AP Scholar with Distinction Award by earning an average score of at least 3.5 on all AP exams taken and scores of 3.0 or higher on five or more of these exams.
Eight students qualified for the AP Scholar with Honor Award by earning an average score of at least 3.25 on all AP exams taken and scores of 3 or higher on four or more of these exams. They are Nathaniel Brightup, Emma Cohen, Rebecca Cohen, Elizabeth Crumpler, Sarah Gawne, Steven Greenwood, Katrina Herrera, and Cameron Keeler.
Twenty-three L-S students qualified for the AP Scholar Award by completing three or more AP exams with scores of 3 or higher. These AP scholars are Hannah Andersen, Connor Blantz, Megan Breneman, Jarrett Emmerling, Logan Emmert, Sarah Fish, Laura Horner, Paul Keller, Joshua Kirchner, Melissa Long, Joseph Martina, Kristen Mast, Josiah McCarthy, Garen Middleton, Katlyn Miller, Aaron Musser, Dominic Reed, Mark Reed, Thomas Sellers, Jordan Sweger, Michael Tribuzio, Jacob Wiley, and Samantha Williams.
On September 20, 2018, a representative from the Lancaster County Career and Technology Center presented information regarding the 2019-2020 program offerings to the Junior class. Juniors will have the opportunity to tour programs of interest in late October.
On October 4, 2018, a group of seven young women participated in the Young Women’s Futures Symposium through Junior Achievement at Elizabethtown College. The students were Abigal Arbolino, Amaya Creekmur, Maya Dixon, Grace Hess, Melissa Perez, Arielis Rivera and Alexandra Rodriguez.
Eight Juniors participated in Lancaster Chamber’s Women in Business Mentoring Program’s meet and greet on September 5, 2018, at Penn Manor High School and the kick-off event on September 28, 2018, at Pennsylvania College of Health Sciences. Students also attended the business expo at Spooky Nook Sports on October 26, 2018.
G. HOMECOMING WEEK
Homecoming Week took place October 15 through October 20, 2018. Throughout the week, there were several spirit week competitions among the four classes. The Senior Class had the greatest number of participants in the
2 11/05/18 competitions and, as their reward, won ice cream sundaes for their class. Thank you to the PTO for their donations of ice cream sundae supplies.
Thursday, during school, there was a Homecoming Pep Assembly in the competition gymnasium. During the pep assembly, the band played, fall sport teams were introduced, class competitions were held, the Homecoming Court candidates were introduced, and a basketball contest was conducted between the students and faculty. A special thank you to the high school cafeteria staff for cooking the hamburgers and hot dogs for this year’s tailgate. At 7:00 p.m., the Senior girls challenged the Junior girls in the annual Powder Puff game. The Senior girls defeated the Junior girls 42-21. During half time of the Powder Puff game, the King Coronation ceremony took place. The football game took place on Friday. Lampeter-Strasburg football team played against Elizabethtown (score 20-13). During half-time, the Queen Coronation ceremony took place.
The Homecoming King Court members were: Johnny Franklin Homecoming King Thomas Shockey First Runner-up Matthew Monroy Second Runner-up Nevin Book Court Member Jarrett Daveler Court Member Noah Patterson Court Member Jack Smith Court Member Adam Stoltzfus Court Member
The Homecoming Queen Court members were: Elli Strauss Homecoming Queen Sarah Capoferri First Runner-up Payton King Second Runner-up Katelyn Smith Court Member Xynthie Ortiz Court Member Marissa Denlinger Court Member Maya Horst Court Member Emma Gochenauer Court Member
The Class of 2020 sponsored this year’s Homecoming Dance with the “Dancing in London” theme. Decorations were organized by the Junior Class officers with help from Ms. Emily Neff and Mrs. Christy McCanna. The dance was held on Saturday, October 20, 2018, from 7:00 to 10:00 p.m. in the cafeteria, and 720 students were in attendance.
H. INTERACT CLUB
The Interact Club members helped out at J.Crew at the Tanger Outlets with a back-to-school event. Several members were on hand to help the Lampeter-Strasburg Woman’s Club with their first Bingo Fundraiser. They helped prepare food and assist with the raffle prizes. The club is planning on participating in the Strasburg Halloween Parade. The Interact Club also sponsors the Chick-Fil-A Leadership Academy that will have their kick- off event at the end of October. The club consists of 28 members along with their advisor, Mrs. Cathy Lynch. This club gives students the opportunity to learn leadership skills through the Chick-Fil- A Leader labs each month.
I. LAMPETER FAIR
There were 10 clubs represented at the 2018 West Lampeter Fair Queen competition. Senior Katrina Herrera was named Queen and will complete at the State Queen competition in Hershey in January. Senior Morgan Bucher was named alternate. Dr. Michele Westphal acted as emcee. Each candidate with their sponsoring club and escort are listed below:
Candidate Club Escort Alexis Campbell Asian Culture Club Jacob Garcia Abigail Drummond Cultures Club Johnny Franklin Eryn Donelly FCS Caleb Bruner Danae Ranck FFA Tyler Stoltzfus Kymberly Kouterick Interact Alex Baker Katrina Herrera L-S Thespian Society Pierson Castor Skye Reinacher L-S Bands Luca Ferretti Alyssa Long NHS Michael Tribuzio Morgan Bucher Student Council Jack Smith Hayley Phenegar Varsity Club Aaron Snyder
3 11/05/18 J. L-S MODEL UN
The L-S Model UN club hosted the first Susquehanna Valley Model United Nations Conference of the year at L-S on Tuesday, October 9, 2018. Over 350 students from 16 different schools participated in the competition. Senior Eryn Donnelly won an award at the conference. We will be participating in four more conferences this school year.
K. L-S NEWS
In the last 30 days, L-S News has published 12 articles yielding in 12,400 web page hits. The site is just shy of 700,000 page views and probably will be when you read this. L-S News’ Facebook page reached 3,000 people this month capitalizing on our 1,495 followers. Our Instagram account now has 1,208 followers which made 4,838 impression in the last seven days. Our Twitter account has over 553 followers and made 4,833 impressions on users this month.
Follow us today: LS News home page: www.lsnews.org Facebook: https://www.facebook.com/LSPioneerNews Twitter: https://twitter.com/LSPioneerNews Instagram: https://instagram.com/lspioneernews/
L. L-S THESPIAN SOCIETY
The Lampeter-Strasburg High School Thespian Society applauds the society’s representative Katrina Herrera on her election as the 2018 West Lampeter Fair Queen.
LSHS-TS is presenting Agatha Christie’s The Mousetrap on November 8, 9, and 10, 2018, at 7:00 p.m. in the LSHS Performing Arts Center. Mrs. Susan Rettew is directing the production. Tickets are $7 for adults and $5 for students/seniors. The Thespian Society respectfully thanks all School Board members, District employees, L-S families, and members of the community for their support of all LSHS students participating in this production.
M. NATIONAL HONOR SOCIETY
In early June, eleventh and twelfth grade students with an unweighted GPA of 3.7 or higher at the end of last semester were sent letters inviting them to apply to be members of the National Honor Society. The Awards and Honors Committee, made up of five faculty members, met in early October to review the applications for induction.
The Committee is pleased to announce that 57 juniors and 10 seniors, our largest class of new members, will be inducted on November 13, 2018, at 7:00 p.m. in the Performing Arts Center. New members have already been welcomed with a congratulatory breakfast on October 24, 2018, and current members have been in the planning stages for the ceremony. NHS has invited Mr. Jeffrey Swarr, high school learning support teacher, as its guest speaker.
NHS was also represented by Senior Alyssa Long as its Fair Queen Candidate at the Lampeter Fair in late September.
N. PTO REPRESENTATIVES
President: Carole Reed Vice President: TBA Secretary: Alison Leaman Treasurer: Michelle Miller Faculty Representatives: Each department will rotate on a monthly basis.
O. QUIZ BOWL
There are currently 10 students participating in Quiz Bowl. There will be six L-L league matches from October 15, 2018, through January 28, 2019. We received a “bye” in the first round of BrainBusters and will tape our second round show on November 14, 2018. We hope to enter a tournament this year at Manheim Township High School in December, as well as participate in the playoff tournament in early February. Our fundraiser this spring will be a bus trip to Washington, D.C., on April 6, 2019 for a “Do-As-You-Please” Day.
4 11/05/18 MARTIN MEYLIN MIDDLE SCHOOL - Mr. Jamie P. Raum, Principal
A. STUDENT RECOGNITION
The following students were chosen by their creative arts teachers as Students of the Month for October. Students were selected in the category “Back to School and Ready to Learn.”
Family Consumer Science 8Owls Rowan Kimmel Technology Education 8Owls Elly Bruner German 7Lion Dylan Knisely Spanish 7Shark Lauren Livengood Art 7Lion Sarah Zeigler Health 8Kings Aidan Wiley Fitness & Wellness 8Kings David Weaver Physical Education 8Kings Rylie Harsh Physical Education 8Owls Luke Brenneman Music 8Owls Samantha Ferrari Band 8Kings Laura Leaman Orchestra 8Kings Noah Sanderson
Pioneer Pride Student of the Month Jouseph Torres Estremera
B. MARTIN MEYLIN FUNDRAISER AND MAGAZINE CAMPAIGN
Students in sixth, seventh, and eighth grades produced a great effort for the 2018-2019 school year. After our turn-in day on October 18, 2018, over $18,000 was generated in various items and magazine sales. Martin Meylin Middle School will net approximately 50% of the amount. Profits from this fundraiser will be used for activities, assemblies, field trips, clubs, intramurals, large groups, Drama Department, and other student-related activities. Two Martin Meylin Middle School parent volunteers sorted and counted orders on our turn-in day.
C. SEVENTH AND EIGHTH GRADE STUDENTS PARTICIPATING IN JUNIOR HIGH FALL SPORTS
Cheerleading: 5 girls Cross Country: 21 boys, 11 girls Field Hockey: 27 girls Football: 4 boys Soccer: 38 boys, 22 girls Total: 128 students
D. PBIS (POSITIVE BEHAVIOR INTERVENTION AND SUPPORTS) MAKING PLANS FOR THE YEAR
This month the PBIS team has been working on plans for the Martin Meylin Middle School Halloween float, the Pioneer Pride store, the bubblegum prize, and the Frontier Room to support the positive behaviors at the middle school. Students will be competing in the grade level t-shirt design contest to show the importance of teamwork and class pride.
E. BOARD GAME CLUB
The Martin Meylin Middle School Board Game Club is hosted by Mr. Joseph Mencarini Thursdays from 3:00 to 5:00 p.m. Students in sixth, seventh, and eighth grades come to play tabletop games, RPGs, miniature campaigns, and card games. Students can either bring their own games to teach everyone or learn one from Mr. Mencarini’s library. Students learn sportsmanship, strategy, higher order thinking skills, and effective planning and resource management. Outside-the-box thinking and creativity are strengthened.
It’s also a place to unplug from technology and experience face-to-face social interaction and prosocial skills. This is especially important given that in the past several years many of the attendees have been learning support students, and their parents have reported that this club has helped them make positive progress with socialization and peer interaction.
Several students also design their own games and use the time at Board Game Club to play test, trade ideas, adjust rules, and design gaming components.
Regardless of their previous exposure to tabletop gaming, Board Game Club offers something for everyone.
5 11/05/18 F. RED RIBBON WEEK
The week of October 22 through the 26, 2018, was Red Ribbon Week. The theme this year was “Your Future Is Key, So Stay Drug Free.”
Dress up days for the week were as follows:
Monday: “Proud to be Drug Free” Wear red, white, and blue Tuesday: “Too Bright for Drugs” Wear neon Wednesday: “From Head to Toe, I’m Drug Free” Wear crazy hair/mismatch clothes/crazy socks Thursday: “Team Up Against Drugs” Favorite team's jersey or shirt Friday: “Our School is Drug Free” Wear pioneer pride gear
Signs for classrooms were posted, as well as our principal, Mr. Jamie Raum, posting the message on Schoology for the students.
They also viewed several short videos promoting a drug free life in their homeroom classes throughout the week.
G. MARTIN MEYLIN MIDDLE SCHOOL FLOAT IN THE STRASBURG HALLOWEEN PARADE
On Thursday, October 25, 2018, the Martin Meylin Middle School PBIS Team sponsored its second annual float in the Strasburg Halloween parade. This year’s theme was “PBIS Team: One Team, One Mission” with participants donning their favorite team apparel. Martin Meylin Middle School staff participating on the float included Mrs. Paula Long, Mr. Jeremy Messinger, Mr. Kevin Franklin, Mr. Edward Leone, Mrs. Debra Savoca, Mr. Gregory Fantazzi, and Mr. Jamie Raum. Eleven Martin Meylin Middle School students participated by distributing candy to spectators.
H. UPCOMING EVENTS
November 5 - 9: American Education Week and Book Fair (Parent and Book Fair Visitation) November 15: Picture Retake Day December 6 - 8: Martin Meylin Middle School Play - “Peter Pan Jr.” - LSHS Performing Arts Center - 7:00 p.m.
LAMPETER-STRASBURG ELEMENTARY DIVISION – Dr. William M. Bray and Dr. Jeffrey T. Smecker, Principals
A. LIFETOUCH PHOTOS
LifeTouch Studios donated free picture vouchers to Hans Herr and Lampeter Elementary School students who otherwise would not be able to purchase them. Our thanks goes out to LifeTouch for their support to our students and families.
B. HANS HERR ELEMENTARY SCHOOL PTO FUNDRAISER
Students at Hans Herr Elementary School did a great job helping the PTO work toward their fundraising goal by selling KidStuff Coupon Books. The funds raised help to support a variety of student activities throughout the school year, such as educational field trips and assemblies. We are greatly appreciative of the partnership we share with parents and the community! Working together helps create a positive learning environment for Hans Herr Elementary School students!
C. FIRE SAFETY MONTH ACTIVITIES TAKE PLACE AT LAMPETER ELEMENTARY SCHOOL
In observance of Fire Safety Month, the students of Lampeter Elementary School were visited by our volunteer firemen from the Strasburg, Lampeter, Willow Street, and Refton Fire Companies. During grade level assemblies, the firemen helped to reinforce the concepts of fire safety with the students. The students had the opportunity to see the special clothing that firefighters wear to keep them safe. The students also inspected numerous fire trucks. As the students walked around the trucks, the firemen explained the different parts and equipment on the trucks. Our thanks go out to our local firefighters for volunteering their time to this important topic.
D. PARENTS VISIT THE ELEMENTARY SCHOOLS IN OCTOBER
Parents of elementary school students visited their children's classrooms during the annual parent visitation weeks. Lampeter Elementary School held its parent visitation on October 9, 10, and 11, 2018, and Hans Herr 6 11/05/18 Elementary School hosted parents on October 23, 24, and 25, 2018. During these visits, the parents had an opportunity to see their children working with the classroom teacher and their peers during a typical school day.
PTO volunteers served as hosts at the registration tables in each of the buildings. The parent turnout on these days was outstanding. Total visitors at Hans Herr and Lampeter Elementary Schools were 639 and 701, respectively.
E. SCHOOLWIDE POSITIVE BEHAVIOR ASSEMBLY AT HANS HERR ELEMENTARY SCHOOL
Teachers at Hans Herr Elementary School did an amazing job planning and presenting a fun, upbeat Positive Behavior Assembly for all students in third, fourth, and fifth grades. Mr. Marc Maly, Mr. Daniel Colvin and Mr. William Valenzo emceed the assembly. Their epic one liners were a hit with students. Miss Lydia Benn and Mr. Matthew Hoover helped to get students involved with the assembly in having them answer questions about expected behavior on our new playground. One of the highlights of the assembly was when Mrs. Cynthia Baker taught the whole school our new positive behavior song, which is sung to the beat of the popular Imagine Dragons song, “Believer.”
INFORMATION TECHNOLOGY DEPARTMENT – Mr. William E. Griscom, Jr., Technology Director
A. PERFORMING ARTS CENTER STAGE FLOORING
The performing arts center stage flooring RFP was posted and is due to close on October 30, 2018. The initial RFP was posted with material and labor. With little interest so far, the District will likely post the RFP again without the labor component. It appears that most flooring companies that specialize in stage flooring do not offer installation services. At the same time, companies that install this kind of floor are not common and may not be aware of the RFP.
B. WINDOWS 10 UPGRADES
Microsoft has developed a more rapid release schedule for Windows 10 versions, requiring organizations to move to the latest version more rapidly or risk losing access to security updates and patches. Because the District has over 400 deployed Windows devices, it would not be practical to visit each computer. Instead we are developing mechanisms using Microsoft System Center to deploy the latest Windows 10 version in a self-serve manner. Faculty and staff will have the opportunity to choose a time period that best suits their work schedule and kick off the installation remotely.
C. CLASSROOM FURNITURE PROGRAM AND PETE&C
The 2017-2018 classroom furniture program is wrapping up with the final delivery of furniture scheduled on November 9, 2018. The program has been very successful, but has been challenging logistically due to furniture delivery issues and the variety of manufacturers and resellers involved. Moving forward, the District is working with Phillips using the COSTARS contract allowing for great pricing, while also allowing the District to work with one reseller instead of multiple resellers.
In February, Mr. William Griscom and Ms. Elizabeth Toigio will be presenting the classroom design program and the innovation program at the Pennsylvania Educational Technology Expo and Conference (PETE&C). The plan is to share the program goals, demonstrate how the programs are being used in all four buildings, discuss the logistics and financial implications, and to detail how the District is creating a culture of innovation.
D. CLASSLINK DEMO
One of the challenges facing K-12 schools today is the number of cloud-based solutions that are used on a regular basis. Because each one has a unique set of login requirements and because each one needs to have students added to a teacher roster, the District spends a considerable amount of time adding new students to rosters across each system, removing students across each system, and attempting to unify usernames and passwords. In response to this challenge, Mr. William Griscom, Mr. Andrew Hoover, and Ms. Laura Anderson attended a ClassLink demo at IU13. ClassLink is a product that allows districts to auto-roster students in every system and unify the logins. The goal is to lead to a more consistent experience for students and to decrease the time wasted on issues associated with logging into each product.
7 11/05/18 FOR BOARD ACTION
PERSONNEL COMMITTEE
1. RECOMMENDATION FOR APPROVAL OF RESIGNATIONS
Recommend the approval of resignations from the following individuals:
a. Victoria D. Grenier, third grade teacher, Hans Herr Elementary School, effective on or about December 14, 2018
b. Ranita N. Hurst, special education assistant, Lampeter-Strasburg High School, effective November 8, 2018.
c. Carol S. McComsey, personal care assistant, Martin Meylin Middle School, effective November 5, 2018.
d. Sherry L. Reidenbaugh, Title I reading assistant, Lampeter Elementary School, retroactively effective to October 16, 2018.
2. RECOMMENDATION FOR APPROVAL OF EMPLOYMENT – SUPPORT
Recommend the approval to employ the following individuals in support or non-permanent positions:
a. Darcy J. Eddy, van aide, Lampeter-Strasburg School District. Ms. Eddy will be employed as a category E support employee and will be compensated at $11.75 per hour retroactively effective to October 22, 2018.
b. Cora R. Minder, swimming assistant, Lampeter Elementary School. Ms. Minder will be employed as a category E support employee and will be compensated at $13.87 per hour retroactively effective to October 23, 2018.
c. Janalyn M. Walters Bollow, special education assistant, Lampeter Elementary School. Ms. Walters Bollow will be employed as a category C support employee and will be compensated at $11.55 retroactively effective to October 22, 2018.
3. RECOMMENDATION FOR APPROVAL OF SUPPLEMENTAL CONTRACTS
Recommend the approval of additions/deletions to 2018-2019 supplemental contracts:
a. Kathleen Heil Track – Jr. High – 60% $3,234.60 Deletion b. Lauren Menapace Early Childhood Facilitator – 90% $9,716.18 Addition c. Corey Nehlig Lacrosse – Boys – 1st Assistant – 70% $2,851.24 Deletion d. Corey Nehlig Lacrosse – Boys – Varsity $4,073.20 Addition
4. RECOMMENDATION FOR APPROVAL OF SUBSTITUTES
Recommend the approval of substitutes, as follows:
Certified Substitute McComsey, Barbara L. Elementary McGrath, Rebecca Elementary (K-6)
Emergency Certified Substitute Beach, Mark E. Secondary Only Muenstermann, Ralph A. All Subject Areas Turek, Michele L. All Subject Areas
Support Staff Substitute Chesnet, Andrew C. Heil, Kathleen G. Nurse, Nurse Assistant Only Khalil, Beshoy S. Monk, Jennifer L. Nurse, Nurse Assistant Only Newkirk, Amy K. Short, Greta R.
5. RECOMMENDATION FOR APPROVAL OF EVENT WORKER
Recommend the approval of Kelly L. Koutsavlis as an event worker. 8 11/05/18 6. RECOMMENDATION FOR APPROVAL OF VOLUNTEERS
Recommend the approval of volunteers, as follows:
a. Koser, Neil D. b. Wright, Lisa E.
BUSINESS AND FINANCE COMMITTEE
7. RECOMMENDATION FOR ACCEPTANCE OF 2017-2018 FINANCIAL STATEMENTS AND AUDIT
Recommend the acceptance of the 2017-2018 financial statements and audit as presented by BBD, LLC, at the October 15, 2018, Board Workshop meeting, as posted.
8. RECOMMENDATION FOR APPROVAL OF CONTRACT WITH FRONTIER COMMUNICATIONS
Recommend the approval of a three-year contract for two PRIs and one T1 with Frontier Communications for local and long distance calling, as posted.
Background: While the cost fluctuates on a monthly basis depending on usage, this agreement decreases the set price for the phone lines by approximately $480 annually, representing a savings of $1,440 over the life of the agreement. Additional charges for direct dial numbers, caller ID, 911 service, various federal fees, etc. are assessed on a monthly basis and are not part of this contract. Frontier Communications has provided phone service for the District since 1997.
9. RECOMMENDATION FOR APPROVAL OF THREE-YEAR COMMITMENT TO LANCASTER COUNTY ACADEMY
Recommend the approval of a commitment to remain a partner in the Lancaster County Academy consortium of schools for the term of July 1, 2019, until June 30, 2022, as posted.
10. DISCUSSION AND RECOMMENDATION OF FEASIBILITY STUDY PROPOSALS
Dr. Peart and Mr. Stoltzfus will lead a discussion of feasibility study proposals that were recently presented to Board members.
ACADEMIC COMMITTEE
11. RECOMMENDATION FOR APPROVAL OF THE 2018-2019 LOCAL OCCUPATIONAL ADVISORY COMMITTEE
Recommend the approval of the 2018-2019 Local Occupational Advisory Committee members, as follows:
a. Jeremy Brian – FFA Past President and Former Student b. Andrew Godfrey, Ed.D. – Assistant Superintendent c. Dana Good – Farmer d. Barry Harnish – Farmer e. Leah Welk – Senior Student Representative f. Adam Leaman – Farmer g. Anita Martin – Business Person h Holly Oberholtzer – Agriculture Education Instructor i. Patricia Pontz – School Board Member j. Kathryn McMichael – Agriculture Education Instructor k. Donald Welk, Jr. – Parent and Former Student l. Bob Sangrey – Agriculture Equipment Service Manager m. Alex Brubaker – Agriculture Banker n. Dale Hershey – Agriculture Banker o. Christopher Burkhart – Agriculture Supply p. Michael Corradino – Academic Affairs Dean, HACC q. Scott Sheely – Workforce Development, PA Department of Agriculture
12. RECOMMENDATION FOR APPROVAL OF COMMUNITY BOARD REPRESENTATION
Recommend the approval of Mr. Joseph McCarthy as a Community Board Representative for Academic Committee for the 2018-2019 and 2019-2020 school years, as posted. 9 11/05/18 MISCELLANEOUS
13. RECOMMENDATION FOR APPROVAL OF NOMINATING COMMITTEE
Recommend the approval of a Nominating Committee to present nominees for the offices of President and Vice President of the Board of School Directors at the December 3, 2018, reorganization meeting.
14. DISTRIBUTION OF THE 2018-2023 GROWTH PROJECTIONS REPORT
Dr. Peart will remark on the 2018-2023 Growth Projections Report, as posted.
15. RECOMMENDATION FOR APPROVAL OF POLICIES (FIRST READING)
Recommend the approval of policies (first reading), as posted:
a. Policy 4116.55 and 5131.15 Harassment/Discrimination/Hazing/Bullying/Cyber Bulling b. New Policy Terroristic Threats
16. RECOMMENDATION FOR APPROVAL OF UPDATED POLICIES (FIRST READING) AS PART OF PSBA POLICY REVIEW
Recommend the approval of updated policies as part of the PSBA policy review (first reading), as posted:
a. Policy 301 Creating a Position b. Policy 302 Employment of Superintendent/Assistant Superintendent c. Policy 304 Employment of District Staff d. Policy 305 Employment of Substitutes e. Policy 306 Employment of Summer School Staff f. Policy 307 Student Teachers/Interns g. Policy 308 Employment Contract/Board Resolution h. Policy 309 Assignment and Transfer i. Policy 311 Reduction of Staff j. Policy 312 Performance Assessment of Superintendent/Assistant Superintendent k. Policy 313 Evaluation of Employees l. Policy 314 Physical Examination m. Policy 314.1 HIV Infection n. Policy 317 Conduct Disciplinary Procedures o. Policy 317.1 Educator Misconduct p. Policy 317.2 Weapons and Dangerous Instruments q. Policy 318 Penalties for Tardiness r. Policy 319 Outside Activities s. Policy 319.1 Intellectual Property t. Policy 320 Freedom of Speech in Nonschool Settings u. Policy 321 Political Activities v. Policy 322 Gifts w. Policy 323 Tobacco x. Policy 324 Personnel Files y. Policy 325 Dress and Grooming z. Policy 326 Complaint Process aa. Policy 328 Compensation Plans/Salary Schedules bb. Policy 330 Overtime cc. Policy 331 Job Related Expenses . dd. Policy 331.1 Reimbursement for Inservice Expenses ee. Policy 332 Working Periods ff. Policy 333 Professional Development gg. Policy 334 Sick Leave hh. Policy 335 Family and Medical Leaves ii. Policy 336 Personal and Necessity Leave jj. Policy 337 Vacation kk. Policy 338 Sabbatical Leave ll. Policy 338.1 Compensated Professional Leaves mm. Policy 339 Uncompensated Leaves nn. Policy 340 Responsibility for Student Welfare oo. Policy 341 Benefits for Part-time Employees pp. Policy 342 Jury Duty qq. Policy 343 Paid Holidays 10 11/05/18 rr. Policy 346 Workers’ Compensation ss. Policy 347 Workers’ Compensation Transitional Return-to-Work Program tt. Policy 348 Unlawful Harassment uu. Policy 351 Drug and Substance Abuse vv. Policy 351.1 Pre-employment Drug Testing
17. RECOMMENDATION FOR APPROVAL OF FIELD TRIP
Recommend approval of field trip by Martin Meylin Middle School to Cape Henlopen State Park, Lewes, Delaware, from July 1 to July 4, 2019, as posted.
18. RECOMMENDATION FOR APPROVAL OF SPECIAL EDUCATION CONTRACT
Recommend the approval of a 2018-2019 special education contract with New Story for one student at a daily expense of $375.
FOR BOARD INFORMATION
1. The Fall Play, The Mousetrap by Agatha Christie, will be held on November 8, 9, and 10, 2018, at 7:00 p.m. in the Lampeter-Strasburg High School Performing Arts Center.
2. The Academic Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 12, 2018.
3. The Buildings and Grounds Committee will meet at 6:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 19, 2018.
4. The Board Workshop Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, November 19, 2018.
5. The Personnel Committee will meet at a time yet to be determined prior to the annual Reorganization Event on December 3, 2018, in the Conference Room of the Administration Building.
6. The next regularly scheduled Board Meeting will be held at 7:30 p.m. in the Board Meeting Room of the Administration Building on Monday evening, December 3, 2018. Prior to that meeting, the annual Reorganization Event will be held in the Martin Meylin Middle School cafeteria beginning at 6:00 p.m.
11 11/05/18 MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT Administration Building 1600 Book Road Lancaster, Pennsylvania 17602 October 1, 2018
President Melissa S. Herr called the meeting to order at 7:30 p.m. Dr. Kevin S. Peart opened the meeting with the Pledge of Allegiance.
PRESENT: Board Members, Mr. Scott M. Arnst, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel, Mrs. Patricia M. Pontz, Mrs. Susan A. Rhoades; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Keith A. Stoltzfus; Assistant Business Manager, Mrs. Kathleen Boyce; Administrators, Mrs. Karen L. Staub, Mr. William E. Griscom, Jr., Dr. Benjamin J. Feeney, Dr. Scott K. Rimmer, Dr. Michele B. Westphal, Mr. Jamie P. Raum, Mr. Gregory J. Fantazzi, Dr. William M. Bray, Dr. Jeffrey T. Smecker; Buildings and Grounds Director, Mr. Glenn R. Davis; Administrative Assistant, Mrs. Jeanne L. Hoffard; Student Representatives, Mr. Pierson Castor, Miss Julia Smecker; LSEA Representative, Mr. Matthew D. Shockey; News Reporter, Ms. Hurubie Meko; and visitors.
ABSENT: Board Members, Mr. David J. Beiler, Mr. Dustin D. Knarr, Mrs. Audra R. Spahn.
OPPORTUNITY FOR PUBLIC COMMENT ON AGENDA ITEMS
No comment.
MINUTES
Mr. Byrnes moved and Mrs. Pontz seconded the motion to approve the Minutes of the regularly scheduled meetings of September 4 and September 17, 2018.
A voice vote was unanimous in favor of the motion.
COMMUNICATIONS AND RECOGNITION
Mr. Raum and Mr. Arnst recognized September Students of the Month from Martin Meylin Middle School.
Dr. Feeney and Mr. Arnst recognized September Students of the Month from Lampeter-Strasburg High School.
Dr. Godfrey shared Lampeter-Strasburg instructional initiatives for 2018-2019.
Dr. Peart shared the following communications:
1. Clark, Lisa S. – a letter requesting a leave of absence. 2. Kurtz, Ralph E. – a letter of resignation. 3. Martin, Heather D. – a letter of resignation. 4. Stem, Matthew S., Deputy Secretary, Pennsylvania Department of Education – a letter indicting the District’s compliance with the Individuals with Disabilities Education Act (IDEA).
TREASURER’S REPORT – Mr. Keith A. Stoltzfus
Mr. Stoltzfus read the treasurer’s report as attached to these Minutes.
Thereafter, Mr. Kimmel moved and Mr. Arnst seconded the motion to accept the treasurer’s report as submitted and to approve the payment of bills for the General Fund in the amount of $3,856,171.34, Cafeteria Fund checks in the amount of $49,303.15, High School Athletic Fund checks in the amount of $2,589.92, Athletic Account Officials in the amount of $8,963.35, and Capital Reserve Fund checks in the amount of $739,759.67.
A voce vote was unanimous in favor of the motion.
ACADEMIC COMMITTEE – Mrs. Patricia M. Pontz, Chairperson
Mrs. Pontz reported that the Committee met on September, 10, 2018, and reviewed results of the senior survey and testing results, as well as an advanced agriculture mechanics course and a policy regarding graduation requirements.
1 10/01/18 Mr. John Strange met with the Committee and is recommended this evening as a community representative to the Board.
BUILDINGS AND GROUNDS COMMITTEE – Mr. David J. Beiler, Chairperson
Mr. Stoltzfus reported that the Committee met on September 17, 2018, and discussed public comments from Greenleaf Estates Homeowners’ Association and updates on athletic fields, boiler replacement projects, and the Master Facility Plan.
BOARD OF REVIEW COMMITTEE – Mrs. Melissa S. Herr, Chairperson
No report.
FINANCE COMMITTEE – Mr. Scott J. Kimmel, Chairperson
Mr. Kimmel reported that the Committee will meet on November 1, 2018, at 6:00 p.m. in the Board Room.
PERSONNEL COMMITTEE – Mr. Scott M. Arnst, Chairperson
Mr. Arnst reported that the Committee met this evening and recommends all agenda items and add-ons.
CURRICULAR ISSUES AND FEDERAL PROGRAMS – Dr. Andrew M. Godfrey, Representative
Dr. Godfrey reported that students are currently being identified for services and a fall workshop is planned during October.
LANCASTER COUNTY CAREER AND TECHNOLOGY CENTER – Mr. James H. Byrnes, Representative
Mr. Byrnes reported that the Foundation submitted $74,000 to teachers for innovative programs.
STUDENT REPRESENTATIVES - Mr. Pierson Castor, Ms. Julia Smecker
Ms. Smecker reported that Lampeter Elementary School students enjoyed the Lampeter Fair and were looking forward to parent visitation in October. It was a busy month at Hans Herr Elementary School as students demonstrated school-wide positive behaviors. At Martin Meylin Middle School, the sixth grade block party was held and students enjoyed junior high sports.
Lampeter-Strasburg High School faculty participated in professional development and began a book study. The Lampeter-Strasburg Hall of Fame inducted six new members, and the softball team visited the State Capitol to be honored. The Lampeter Fair Queen was crowned despite the very wet weather, 16 vocalists participated in the chorus festival, and Merit Scholars were named. Lampeter-Strasburg High School students will participate in Lancaster Manufacturing Day.
APPROVAL OF RESIGNATIONS
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve resignations from the following individuals: a. Ralph E. Kurtz, part-time custodian, Hans Herr Elementary School, effective October 31, 2018. b. Heather D. Martin, special education assistant, Hans Herr Elementary School, retroactively effective on September 28, 2018.
A voice vote was unanimous in favor of the motion.
APPROVAL OF EMPLOYMENT – SUPPORT
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve employment for the following individuals in support or non-permanent positions: a. Jeffrey W. Haverstick, second shift custodian, Lampeter Elementary School. Mr. Haverstick will be employed as a category A1 support employee and will be compensated at $10.85 per hour effective on October 1, 2018. b. Kristie L. Nies, Title I reading assistant, Lampeter Elementary School. Ms. Nies will be employed as a category E support employee and will be compensated at $14.79 per hour retroactively effective to September 24, 2018.
2 10/01/18 c. Paula L. Oatman, SACC aide, Hans Herr and Lampeter Elementary Schools. Ms. Oatman will be employed as a category E support employee and will be compensated at $10 per hour effective on October 2, 2018. d. Rachel S. Steffan, Title I reading assistant, Martin Meylin Middle School. Ms. Steffan will be employed as a category E support employee and will be compensated at $14.79 per hour effective on October 1, 2018.
A voice vote was unanimous in favor of the motion.
APPROVAL OF LEAVE OF ABSENCE
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve a leave of absence for Lisa S. Clark, mathematics teacher, Lampeter-Strasburg High School, from on or about February 18, 2019, through on or about May 14, 2019.
A voice vote was unanimous in favor of the motion.
APPROVAL OF CHANGE TO ADDITIONAL SALARIES
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve changes to additional salaries for 2018-2019 to be paid from the associated student activity fund, at no cost to the District, if funds are available, as follows: a. Memory D’Agostino Yearbook Editor – Martin Meylin School Activity Fund $846 Deletion b. Brian Griffith Yearbook Editor – Martin Meylin School Activity Fund $846 Addition
A voice vote was unanimous in favor of the motion.
APPROVAL OF SUBSTITUTES
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve substitutes in their respective capacities, as follows:
Certified Substitutes Burger-Shirk, Alicia P. Elementary (K-6) Hodge, Brenda J. Music Koutsavlis, Kelly L. Industrial Arts, Technology Education Neuman, Jill L. Elementary (K-6) Nies, Kristie L. Elementary Nisula, Kelsey B. Elementary (PK-4), Elementary (4-8) - All Subjects (4-6), ELA, Reading, Mathematics (7-8), Special Education (PK-8)
Emergency Certified Substitutes Ammon, Elizabeth A. All Subject Areas De Biasi, James C. All Subject Areas Hilliard, Mackenzie P. All Subject Areas Lambros, Michelle M. All Subject Areas Lopez, Julian D. All Subject Areas Noel Melanie E. All Subject Areas Rhine, Kimberly K. All Subject Areas
Support Substitutes Bender, Karen R. Niemeyer, Jennifer M. Nies, Kristie L. Raugh, Keri A. Swarr, Hannah M. Thompson, Lynne J.
A voice vote was unanimous in favor of the motion.
APPROVAL OF VOLUNTEERS
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve volunteers, as follows:
Crellin, Barbara H. Jennings, Corrine C. Lebo, Andrew P.
3 10/01/18 Spahr, Christopher M.
A voice vote was unanimous in favor of the motion.
APPROVAL OF SALARIES
Mr. Arnst moved and Mrs. Rhoades seconded the motion to approve salaries, as attached to these Minutes, with the exception of Cindy L. Byrnes, Brigid H. Hillen, Benjamin R. Pontz, and Kathryn J. McMichael.
A voice vote was unanimous in favor of the motion.
Mr. Arnst moved and Mr. Kimmel seconded the motion to approve salaries for Cindy L. Byrnes and Brigid H. Hillen.
A voice vote was 5:0:1 in favor of the motion. Mr. Byrnes abstained from the vote.
Mr. Arnst moved and Mr. Byrnes seconded the motion to approve a salary to Benjamin R. Pontz.
A voice vote was 5:0:1 in favor of the motion. Mrs. Pontz abstained from the vote.
Mr. Arnst moved and Mr. Byrnes seconded the motion to approve salaries to Kathryn J. McMichael.
A voice vote was 5:0:1 in favor of the motion. Mrs. Herr abstained from the vote.
APPROVAL OF CONSULTING CONTRACT WITH EDUCATOR ASSIST CONSULTANTS, LLC
Mr. Byrnes moved and Mrs. Rhoades seconded the motion to approve a contract with Educator Assist Consultants, LLC, for $18 per hour for the provision of DIBELS testing, kindergarten testing, and consulting services.
A voice vote was unanimous in favor of the motion.
APPROVAL OF COURSE CURRICULUM
Mrs. Pontz moved and Mr. Byrnes seconded the motion to approve course curriculum for Advanced Mechanics:507EL.
A voice vote was unanimous in favor of the motion.
APPROVAL OF COMMUNITY BOARD REPRESENTATION
Mr. Byrnes moved and Mrs. Pontz seconded the motion to approve John Strange as a Community Board Representative for Academic Committee for the 2018-2019 and 2019-2020 school years.
A voice vote was 5:0:1 in favor of the motion. Mrs. Rhoades abstained from the vote.
APPROVAL OF LCCTC AUTHORITY BOARD MEMBER
Mr. Byrnes moved and Mr. Arnst seconded the motion to approve Martin J. Smith to serve as Chairman of Lancaster County Career and Technology Authority Board for a five-year term from January 1, 2019, through December 31, 2023.
A voice vote was unanimous in favor of the motion.
OLD BUSINESS
Mrs. Herr expressed her appreciation to the students for their help at the Lampeter Fair.
NEW BUSINESS
Dr. Peart discussed a date for a Board visitation to the various school buildings
OPPORTUNITY FOR PUBLIC COMMENT
Representatives from Boy Scout Troop 58 inquired for ideas from the Board as to how the Boy Scouts could better serve their community.
4 10/01/18 ADJOURNMENT
The meeting was adjourned at 8:16 p.m.
Jeanne L. Hoffard Secretary
5 10/01/18
MINUTES OF THE BOARD OF SCHOOL DIRECTORS LAMPETER-STRASBURG SCHOOL DISTRICT Administration Building 1600 Book Road Lancaster, Pennsylvania 17602 October 15, 2018
President Melissa S. Herr called the meeting to order at 7:30 p.m.
PRESENT: Board Members, Mr. David J. Beiler, Mr. James H. Byrnes, Mrs. Melissa S. Herr, Mr. Scott J. Kimmel, Mr. Dustin D. Knarr, Mrs. Patricia M. Pontz (arrived 7:45 p.m.), Mrs. Susan A. Rhoades; Superintendent, Dr. Kevin S. Peart; Assistant Superintendent, Dr. Andrew M. Godfrey; Business Manager, Mr. Keith A. Stoltzfus; Administrative Assistant, Mrs. Jeanne L. Hoffard; News Reporter, Ms. Hurubie Meko; and visitors.
ABSENT: Board Member, Mr. Scott M. Arnst, Mrs. Audra R. Spahn.
APPROVAL OF FIELD TRIP
Mr. Byrnes moved and Mrs. Rhoades seconded the motion to approve a field trip by the Lampeter-Strasburg High School Music Department to Sandusky and Cleveland, Ohio, from March 28 to March 31, 2019.
A voice vote was unanimous in favor of the motion. Mrs. Pontz was not present for this vote.
PRESENTATION OF 2017-2018 FINANCIAL STATEMENTS AND AUDIT
BBD, LLP, presented audit information for the 2017-2018 financial statements.
APPROVAL OF CHANGE ORDER
Mr. Beiler moved and Mr. Byrnes seconded the motion to approve a change order, option 1, to Garden Spot Mechanical, Inc., to install fresh air intake piping in the Lampeter-Strasburg High School boiler room at a cost of $19,998.15.
A voice vote was unanimous in favor of the motion.
RATIFICATION OF BOARD OF REVIEW
Mr. Byrnes moved and Mr. Beiler seconded the motion to ratify the Board of Review of October 9, 2018.
A voice vote was unanimous in favor of the motion.
APPROVAL OF RESIGNATION
Mr. Knarr moved and Mr. Byrnes seconded the motion to approve the resignation from Harry I. Martin, head custodian, Martin Meylin Middle School, retroactively effective on October 12, 2018.
A voice vote was unanimous in favor of the motion.
MEETING ADJOURNED
The meeting was properly adjourned at 8:10 p.m.
Jeanne L. Hoffard Secretary
1 10/15/18
LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537 November 5, 2018
Communications
1. Carroll, Clayton P., Audit Reviewer, Pennsylvania Department of Education – a letter indicating that the District’s Single Audit Report for the fiscal year ended June 30, 2018, has been approved. 2. Grenier, Victoria D. – a letter of resignation. 3. Hurst, Ranita N. – a letter of resignation. 4. McComsey, Carol S. – a letter of resignation. 5. Reidenbaugh, Sherry L. – a letter of resignation from a support position. Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 1000's 1100 Instructional 22,407,520.00 2,224,006.33 4,699,200.19 21.04 17,501.43 17,690,818.38 1190 Federal Programs 516,430.00 63,345.75 116,019.40 22.51 254.14 400,156.46 1100 *TOTALS* 22,923,950.00 2,287,352.08 4,815,219.59 21.08 17,755.57 18,090,974.84 1200 SPEC PROG ELEMEN/SECOND 7,257,870.00 730,546.32 1,501,317.54 20.69 358.00 5,756,194.46 1243 GIFTED SUPPORT 344,030.00 33,765.42 67,222.99 19.53 0.00 276,807.01 1280 EARLY INTERVENTION SUPT 0.00 0.00 0.00 0.00 0.00 0.00 1290 OTHER SUPPORT 35,000.00 0.00 0.00 0.00 0.00 35,000.00 1200 *TOTALS* 7,636,900.00 764,311.74 1,568,540.53 20.54 358.00 6,068,001.47 1310 AGRICULTURAL EDUCATION 206,410.00 19,113.19 45,720.78 22.15 0.00 160,689.22 1370 TECHNICAL EDUCATION 512,000.00 0.00 200,282.11 39.11 0.00 311,717.89 1300 *TOTALS* 718,410.00 19,113.19 246,002.89 34.24 0.00 472,407.11 1420 SUMMER SCHOOL 2,340.00 0.00 64.90 2.77 0.00 2,275.10 1421 Summer School - Enrich 0.00 0.00 0.00 0.00 0.00 0.00 1430 HOMEBOUND INSTRUCTION 33,990.00 977.78 1,018.30 2.99 0.00 32,971.70 1431 Extended Year Program 0.00 4,405.79 65,849.46 0.00 0.00 -65,849.46 1441 ADJUDICATED COURT PLACE 50,000.00 9,260.20 25,430.68 50.86 0.00 24,569.32 1450 Instr Program-Tutoring 0.00 0.00 0.00 0.00 0.00 0.00 1494 ESL 196,910.00 19,789.59 40,931.10 20.78 0.00 155,978.90 1497 Alternative Ed 44,150.00 0.00 21,015.00 47.59 0.00 23,135.00 1400 *TOTALS* 327,390.00 34,433.36 154,309.44 47.13 0.00 173,080.56 1700 COMMUNITY/JR COLLEGE ED 0.00 0.00 0.00 0.00 0.00 0.00 1700 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 1000's 31,606,650.00 3,105,210.37 6,784,072.45 21.52 18,113.57 24,804,463.98
2000's 2110 SUPERVISION PUPIL PERS 16,490.00 221.18 8,577.10 54.19 359.47 7,553.43 2120 GUIDANCE SERVICES 1,051,660.00 101,662.33 218,950.71 20.81 0.00 832,709.29 2123 APPRAISAL SERVICES 461,180.00 46,006.34 98,935.25 21.45 0.00 362,244.75 2130 ATTENDANCE SERVICES 1,740.00 0.00 0.00 0.00 0.00 1,740.00 2142 PSYCHOLOGICAL TESTING 9,000.00 0.00 0.00 0.00 0.00 9,000.00 2150 SPEECH PATH/AUDIOLOGY 382,420.00 36,998.54 75,154.48 19.65 0.00 307,265.52 2160 SOCIAL WORK SERVICES 118,110.00 11,953.97 24,224.04 20.50 0.00 93,885.96 2170 STUDENT ACCT SERVICES 79,200.00 7,393.79 19,094.19 24.10 0.00 60,105.81 2100 *TOTALS* 2,119,800.00 204,236.15 444,935.77 21.00 359.47 1,674,504.76 2250 SCHOOL LIBRARY SERVICES 420,520.00 48,413.27 91,053.38 21.93 1,193.16 328,273.46 2260 INSTRUCTION & CURR DEV 285,550.00 25,127.32 74,992.70 26.26 0.00 210,557.30 2270 INSTRUC STAFF DEVEL SVC 0.00 1,119.76 1,119.76 0.00 0.00 -1,119.76
10/31/2018 09:23:41 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 2271 Certified Instr Staff 230,970.00 9,228.06 64,620.06 27.97 0.00 166,349.94 2272 Non-Certified Instr 0.00 0.00 0.00 0.00 0.00 0.00 2200 *TOTALS* 937,040.00 83,888.41 231,785.90 24.86 1,193.16 704,060.94 2310 BOARD SERVICES 50,660.00 8,504.32 44,329.90 87.50 0.00 6,330.10 2320 BOARD TREASURER SERVICE 0.00 0.00 0.00 0.00 0.00 0.00 2330 TAX ASSESS & COLLECTION 159,460.00 8,741.03 24,814.44 15.56 0.00 134,645.56 2340 STAFF RELATIONS/NEGO 0.00 0.00 0.00 0.00 0.00 0.00 2350 LEGAL SERVICES 95,000.00 4,815.46 13,159.40 13.85 0.00 81,840.60 2360 OFFICE SUPERINTENDENT 781,470.00 75,152.38 229,248.34 29.33 0.00 552,221.66 2361 Supt. - Other 22,720.00 1,270.30 2,853.75 12.56 0.00 19,866.25 2370 COMMUNITY RELATIONS SVC 90,320.00 7,565.28 20,847.71 23.08 0.00 69,472.29 2380 OFFICE OF PRINCIPAL SVC 1,802,140.00 174,587.76 512,518.15 28.45 241.83 1,289,380.02 2300 *TOTALS* 3,001,770.00 280,636.53 847,771.69 28.25 241.83 2,153,756.48 2420 MEDICAL SERVICES 5,120.00 0.00 3,300.00 64.45 0.00 1,820.00 2430 DENTAL SERVICES 1,030.00 0.00 0.00 0.00 0.00 1,030.00 2440 NURSING SERVICES 538,020.00 52,976.12 103,052.57 19.15 6.60 434,960.83 2490 OTHER HEALTH SERVICES 13,600.00 1,683.50 2,900.70 21.32 0.00 10,699.30 2400 *TOTALS* 557,770.00 54,659.62 109,253.27 19.58 6.60 448,510.13 2500 SUPP SERVICES-BUSINESS 252,660.00 1,921.09 11,685.06 4.62 0.00 240,974.94 2511 SUPERVISION OF FISCAL 179,380.00 20,634.66 61,719.16 34.40 0.00 117,660.84 2512 BUDGETING SERVICES 56,930.00 6,795.82 19,958.28 35.05 0.00 36,971.72 2513 RECEIVE & DISBURSE FUND 0.00 0.00 0.00 0.00 0.00 0.00 2514 PAYROLL SERVICES 0.00 7,194.10 18,892.37 0.00 0.00 -18,892.37 2515 FINANCIAL ACCT SERVICE 56,920.00 6,567.89 19,907.42 34.97 0.00 37,012.58 2590 OTHER SUPP SVC-BUSINESS 0.00 6,648.52 17,354.56 0.00 0.00 -17,354.56 2500 *TOTALS* 545,890.00 49,762.08 149,516.85 27.38 0.00 396,373.15 2611 Supervision-Plant Svcs 122,200.00 14,009.15 42,039.85 34.40 0.00 80,160.15 2620 Custodial Services 2,788,720.00 275,627.57 928,530.07 33.30 193.00 1,859,996.93 2630 Grounds/Maintenance 682,130.00 80,473.28 283,079.28 42.73 8,396.00 390,654.72 2650 VEHICLE OPER & MAINT 34,360.00 4,022.73 10,835.24 31.53 0.00 23,524.76 2660 SECURITY SERVICES 109,990.00 1,274.55 1,285.14 1.16 0.00 108,704.86 2600 *TOTALS* 3,737,400.00 375,407.28 1,265,769.58 34.09 8,589.00 2,463,041.42 2700 Public Transportation 6,910.00 281.61 535.70 7.75 0.00 6,374.30 2711 Super of Student Transp 117,580.00 7,501.48 22,512.50 19.14 0.00 95,067.50 2720 VEHICLE OPERATION SVC 1,526,510.00 156,174.96 415,500.18 27.21 0.00 1,111,009.82 2730 MONITORING SERVICES 17,460.00 4,144.94 6,252.11 35.80 0.00 11,207.89 2740 VEHICLE SVC & MAINT 38,890.00 5,501.43 17,618.14 45.30 0.00 21,271.86 2750 Non-Public Transp 0.00 0.00 0.00 0.00 0.00 0.00 2700 *TOTALS* 1,707,350.00 173,604.42 462,418.63 27.08 0.00 1,244,931.37
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 2 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 2818 Technology 1,849,020.00 140,351.21 1,053,712.70 61.91 91,065.58 704,241.72 2832 RECRUITMENT & PLACEMENT 930.00 0.00 199.30 21.43 0.00 730.70 2833 STAFF ACCOUNTING SVCS 49,280.00 4,864.64 12,903.11 26.18 0.00 36,376.89 2834 STAFF DEV - NON-CERT 0.00 0.00 11,223.00 0.00 0.00 -11,223.00 2836 Non-Instr, non-certifid 0.00 475.00 475.00 0.00 0.00 -475.00 2800 *TOTALS* 1,899,230.00 145,690.85 1,078,513.11 61.58 91,065.58 729,651.31 2900 OTHER SUPPORT SERVICES 27,400.00 0.00 0.00 0.00 0.00 27,400.00 2910 Property Tax - SE 5,590.00 0.00 0.00 0.00 0.00 5,590.00 2900 *TOTALS* 32,990.00 0.00 0.00 0.00 0.00 32,990.00 Major Function - 2000's 14,539,240.00 1,367,885.34 4,589,964.80 32.26 101,455.64 9,847,819.56
3000's 3100 Food Service 0.00 32,858.19 32,913.32 0.00 0.00 -32,913.32 3100 *TOTALS* 0.00 32,858.19 32,913.32 0.00 0.00 -32,913.32 3210 SCHOOL STUDENT ACT 163,100.00 14,569.46 36,001.89 26.58 7,357.93 119,740.18 3211 Performing Arts Center 30,500.00 2,368.47 25,260.21 82.82 0.00 5,239.79 3250 Athletics 831,800.00 124,503.58 313,635.62 40.75 25,377.78 492,786.60 3200 *TOTALS* 1,025,400.00 141,441.51 374,897.72 39.75 32,735.71 617,766.57 3300 COMMUNITY SERVICES 6,500.00 0.00 0.00 0.00 0.00 6,500.00 3340 SACC 0.00 19,837.90 19,890.28 0.00 0.00 -19,890.28 3300 *TOTALS* 6,500.00 19,837.90 19,890.28 306.00 0.00 -13,390.28 3400 1,750.00 0.00 0.00 0.00 0.00 1,750.00 3400 *TOTALS* 1,750.00 0.00 0.00 0.00 0.00 1,750.00 Major Function - 3000's 1,033,650.00 194,137.60 427,701.32 44.54 32,735.71 573,212.97
5000's 5110 DEBT SERVICE 5,769,930.00 8,251.78 229,424.25 3.97 0.00 5,540,505.75 5130 REFUND PRIOR YR REV 0.00 0.00 0.00 0.00 0.00 0.00 5100 *TOTALS* 5,769,930.00 8,251.78 229,424.25 3.97 0.00 5,540,505.75 5220 SPECIAL REV TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 5230 CAPITAL PROJ TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 5240 DEBT SERVICE TRANSFERS 0.00 0.00 0.00 0.00 0.00 0.00 5200 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 5800 SUSPENSE ACCOUNT 0.00 469,109.65 1,728,760.02 0.00 0.00 -1,728,760.02 5800 *TOTALS* 0.00 469,109.65 1,728,760.02 0.00 0.00 -1,728,760.02 5900 BUDGETARY RESERVE 400,000.00 0.00 0.00 0.00 0.00 400,000.00
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 3 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 5900 *TOTALS* 400,000.00 0.00 0.00 0.00 0.00 400,000.00 Major Function - 5000's 6,169,930.00 477,361.43 1,958,184.27 31.73 0.00 4,211,745.73
EXPENDITURE Totals 53,349,470.00 5,144,594.74 13,759,922.84 26.07 152,304.92 39,437,242.24
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 4 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 6000's 6111 REAL ESTATE TAX-CURRENT -34,237,210.00 -1,313,131.72 -32,199,063.68 94.04 0.00 -2,038,146.32 6112 REAL ESTATE TAX-INTERIM -203,150.00 -16,257.28 -62,652.42 30.84 0.00 -140,497.58 6113 PUBLIC UTILITY REALTY -40,000.00 -38,030.57 -38,030.57 95.07 0.00 -1,969.43 6151 EIT-CURRENT ACT 511 -3,198,000.00 -148,560.02 -282,360.06 8.82 0.00 -2,915,639.94 6153 REAL EST TRANSFER-CURR -460,000.00 -48,360.84 -144,145.59 31.33 0.00 -315,854.41 6100 *TOTALS* -38,138,360.00 -1,564,340.43 -32,726,252.32 85.80 0.00 -5,412,107.68 6411 DELINQUENT REAL ESTATE -640,000.00 -39,820.50 -39,840.50 6.22 0.00 -600,159.50 6420 DELINQUENT PER CAPITA 0.00 -181.50 -198.00 0.00 0.00 198.00 6400 *TOTALS* -640,000.00 -40,002.00 -40,038.50 6.25 0.00 -599,961.50 6510 Earnings on Investment -200,000.00 -6,934.95 -39,523.85 19.76 0.00 -160,476.15 6530 GAINS OR LOSSES ON SALE 0.00 0.00 0.00 0.00 0.00 0.00 6500 *TOTALS* -200,000.00 -6,934.95 -39,523.85 19.76 0.00 -160,476.15 6710 ADMISSIONS -51,000.00 -16,963.00 -35,073.00 68.77 0.00 -15,927.00 6730 STUDENT ORG MEM DUES -30,000.00 -1,565.00 -26,340.00 87.80 0.00 -3,660.00 6790 ADVERTISING REVENUE -26,000.00 -3,292.58 -4,977.50 19.14 0.00 -21,022.50 6700 *TOTALS* -107,000.00 -21,820.58 -66,390.50 62.04 0.00 -40,609.50 6830 REV FROM INTERMED-FED -440,550.00 0.00 0.00 0.00 0.00 -440,550.00 6831 FED REV RECEIVED OTHER 0.00 0.00 0.00 0.00 0.00 0.00 6839 FED REV OTHER INTER 0.00 0.00 0.00 0.00 0.00 0.00 6890 OTHER REV FROM INTERMED -44,000.00 0.00 -16,073.19 36.53 0.00 -27,926.81 6800 *TOTALS* -484,550.00 0.00 -16,073.19 3.31 0.00 -468,476.81 6910 RENTALS -103,000.00 -10,224.79 -32,929.16 31.97 0.00 -70,070.84 6920 CONTRIBUTION & DONATION 0.00 0.00 0.00 0.00 0.00 0.00 6941 REGULAR SCH TUITION -59,000.00 -5,600.00 -8,900.00 15.08 0.00 -50,100.00 6942 SUMMER SCHOOL TUITION -1,500.00 0.00 0.00 0.00 0.00 -1,500.00 6944 RECEIPTS FROM OTHER LEA 0.00 0.00 0.00 0.00 0.00 0.00 6950 TRANSP. FEES -8,500.00 0.00 0.00 0.00 0.00 -8,500.00 6990 MISCELLANEOUS REVENUE -65,000.00 254.92 -15,680.47 24.12 0.00 -49,319.53 6991 REFUND OF P/Y EXPEN 0.00 0.00 0.00 0.00 0.00 0.00 6900 *TOTALS* -237,000.00 -15,569.87 -57,509.63 24.26 0.00 -179,490.37 Major Function - 6000's -39,806,910.00 -1,648,667.83 -32,945,787.99 82.76 0.00 -6,861,122.01
7000's 7110 BASIC EDUCATION -4,255,790.00 -633,396.00 -1,266,822.26 29.76 0.00 -2,988,967.74 7160 TUITION ORPHANS & CHILD -60,000.00 0.00 0.00 0.00 0.00 -60,000.00 7100 *TOTALS* -4,315,790.00 -633,396.00 -1,266,822.26 29.35 0.00 -3,048,967.74 7220 VOCATIONAL EDUCATION -50,000.00 -11,024.00 -22,048.00 44.09 0.00 -27,952.00
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 5 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 7230 ALTERNATIVE EDUCATION 0.00 0.00 0.00 0.00 0.00 0.00 7250 MIGRATORY CHILDREN 0.00 0.00 0.00 0.00 0.00 0.00 7270 SPECIALIZED ED EXCEPT -1,412,250.00 0.00 -426,349.00 30.18 0.00 -985,901.00 7290 OTHER PROGRAM SUBSIDIES 0.00 0.00 -0.01 0.00 0.00 0.01 7200 *TOTALS* -1,462,250.00 -11,024.00 -448,397.01 30.66 0.00 -1,013,852.99 7310 TRANSPORT (REG & ADDTL) -695,000.00 -112,330.00 -168,495.00 24.24 0.00 -526,505.00 7320 RENT & SINK FUND PYMT -479,290.00 0.00 -0.01 0.00 0.00 -479,289.99 7330 HEALTH SERVICES, ACT 25 -60,000.00 0.00 0.00 0.00 0.00 -60,000.00 7340 PROPERTY TAX RELIEF -634,960.00 -317,477.84 -634,954.84 99.99 0.00 -5.16 7360 SAFE SCHOOLS 0.00 0.00 0.00 0.00 0.00 0.00 7300 *TOTALS* -1,869,250.00 -429,807.84 -803,449.85 42.98 0.00 -1,065,800.15 7501 PA Accountability Grant 0.00 0.00 0.00 0.00 0.00 0.00 7505 Ready to Learn Block Gr -281,120.00 -281,120.00 -281,120.00 100.00 0.00 0.00 7509 Supplemental Equip Gran 0.00 0.00 0.00 0.00 0.00 0.00 7500 *TOTALS* -281,120.00 -281,120.00 -281,120.00 100.00 0.00 0.00 7810 STATE SHARE SS & MED -852,270.00 0.00 0.00 0.00 0.00 -852,270.00 7820 STATE SHARE RETIRE CONT -3,786,120.00 0.00 0.00 0.00 0.00 -3,786,120.00 7800 *TOTALS* -4,638,390.00 0.00 0.00 0.00 0.00 -4,638,390.00 Major Function - 7000's -12,566,800.00 -1,355,347.84 -2,799,789.12 22.27 0.00 -9,767,010.88
8000's 8514 ESEA, TITLE I -420,000.00 -54,624.14 -79,417.66 18.90 0.00 -340,582.34 8515 IDEA, SECTION 619 -50,890.00 -12,417.06 -14,365.06 28.22 0.00 -36,524.94 8517 Title IV-Std Enrichment 0.00 -3,558.40 -3,607.45 0.00 0.00 3,607.45 8500 *TOTALS* -470,890.00 -70,599.60 -97,390.17 20.68 0.00 -373,499.83 8690 OTH RESTRICT FED GRANT 0.00 0.00 0.00 0.00 0.00 0.00 8600 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 8810 MED ASSIST REIMB ACCESS 0.00 0.00 0.00 0.00 0.00 0.00 8820 MED ASSI REIMB TRANS 0.00 0.00 0.00 0.00 0.00 0.00 8800 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 8000's -470,890.00 -70,599.60 -97,390.17 20.68 0.00 -373,499.83
9000's 9310 General Fund Transfers 0.00 0.00 0.00 0.00 0.00 0.00 9330 CAPITAL PROJECT TRANS 0.00 0.00 0.00 0.00 0.00 0.00 9300 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 9400 SALE OF FIXED ASSETS 0.00 0.00 0.00 0.00 0.00 0.00
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 6 Condensed Board Summary Report Fund: 10 General Fund From10/03/2018 To 11/06/2018 fabrdcon Period To Date Year To Date YTD % Unliquidated Account Description Current Budget Exp/Rcvd Exp/RcvdUsed Encumbrances Balance 9400 *TOTALS* 0.00 0.00 0.00 0.00 0.00 0.00 Major Function - 9000's 0.00 0.00 0.00 0.00 0.00 0.00
REVENUE Totals -52,844,600.00 -3,074,615.27 -35,842,967.28 67.82 0.00 -17,001,632.72
10/31/2018 09:23:42 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 7 LAMPETER-STRASBURG SCHOOL DISTRICT Monthly Board Balance Sheet Report November 5, 2018
Year-To-Date Balance Assets
Cash and Investments 31,719,611.33 Petty Cash 495.00 Interest Receivable 0.00 Taxes Receivable 276,499.34 Uncollectable Taxes 0.00 Interfund Accounts Receivable 173,451.77 Intergovernmental Accounts Receivable 10,237.88 State Subsidies Receivable 417,883.58 Federal Subsidies Receivable 19,637.92 Prepaid Expenses 0.00 Other Accounts Receivable 7,930.03 Inventories 67,718.31 Total Assets: 32,693,465.16
Liabilities
Interfund Accounts Payable 0.00 Other Accounts Payable -48,127.95 Interfund Payables - Scholarships -201.36 Intergovernmental Accounts Payable -21,608.75 Accrued Salaries and Benefits -2,499,903.47 Payroll Payables -537,355.12 Deferred Revenue -276,499.34 Prepaid Revenue -8,160.11 Total Liabilities: -3,391,856.10
Net Assets
Assigned Fund Balance -2,025,710.00 Reserve for Inventories -67,718.31 Unassigned Fund Balance -5,125,136.31 Reserve for Encumbrances -152,304.92 Encumbered for Appropriated Expenses -21,930,739.52 Total Net Assets: -29,301,609.06
Total Liabilities and Net Assets: -32,693,465.16 Lampeter-Strasburg School District Financial Comparison Report November 5, 2018
Revenue Expenditures Surplus/Loss
Year 2018-19 Budget 52,845 53,350 (505) ======
Year-to-Date Actual (128 Days) 35,843 13,760 22,083
Prior Year-to-Date Actual (129 Days) 34,807 13,407 21,400
Year-to-Date Increase/(Decrease) 1,036 353 683
% Change - Current vs. Prior Y-T-D 3.0% 2.6% 3.2% Over (under)
Year-to-Date Actual as % of 67.8% 25.8% ------2018-19 Budget
Prior Year-to-Date Actual as % of 67.6% 25.9% ------2017-18 Budget
($ in Thousands) LAMPETER-STRASBURG SCHOOL DISTRICT INVESTMENTS - General Fund As of October 30, 2018
Description Est. Date of Date of Amount Income Investment % Yield Purchase Maturity Year-to-Date Closed
BB&T Bank 0.20 n/a n/a 7,101,171.37 2,629.81 PSDMAX account 1.98 n/a n/a 372,154.47 1,025.65 BB&T Securities 1.50 n/a n/a 35,330.24 1,750.26
PSDLAF Investments: Affiliated Bank 1.30 8/17/2017 8/17/2018 245,000.00 3,552.50 x Kansas State Bank 1.30 8/17/2017 8/17/2018 245,000.00 3,552.50 x Morgan Stanley Bank 1.45 8/24/2017 8/24/2018 245,000.00 3,552.50 x TCM Bank 1.40 8/17/2017 8/17/2018 245,000.00 3,797.50 x Tristate Capital 1.29 8/17/2017 8/17/2018 245,000.00 3,528.00 x Full Flex CD 2.05 3/21/2018 1/15/2019 1,900,000.00 14,588.46 Full Flex CD 2.15 5/22/2018 1/15/2019 4,000,000.00 22,971.62 Full Flex CD 2.05 8/22/2018 1/15/2019 9,500,000.00 22,320.38
BB&T Securities: Government Bonds: Federal Farm Cr Banks Cons Systemwide 1.350 10/12/2017 8/1/2018 250,502.50 2,703.50 x Federal Farm Cr Bank Bond 2.363 9/10/2018 4/22/2019 198,559.36 263.67 Federal Home Loan Bank 1.358 10/4/2017 10/1/2018 179,137.58 2,405.92 x Federal Home Loan Bank 1.715 12/6/2017 11/28/2018 198,800.00 1,037.11 Federal Home Loan Bank 1.738 12/19/2017 12/14/2018 150,005.11 1,249.64 Federal Home Loan Bank 2.232 6/28/2018 3/18/2019 781,042.38 965.63 Federal Home Loan Bank 2.315 6/28/2018 5/28/2019 282,576.98 Federal Home Loan Bank 2.365 6/28/2018 6/27/2019 284,668.32 Federal Home Loan Bank 2.365 9/7/2018 1/16/2019 498,237.63 Federal Home Loan Bank 2.365 9/10/2018 6/21/2019 495,064.89 Federal Home Loan Bank 2.394 9/11/2018 5/28/2019 496,397.69 FHLMC Medium Term 1.426 10/23/2017 9/28/2018 99,595.17 1,321.39 x FHLMC Medium Term 2.424 7/31/2018 7/19/2019 231,529.79 FHLMC Medium Term 2.301 9/7/2018 4/15/2019 778,898.78 1,509.83 FHLMC Medium Term 2.423 9/7/2018 6/28/2019 494,920.00 FHLMC Medium Term 2.400 9/7/2018 5/30/2019 497,641.31 FHLMC Medium Term 2.351 9/12/2018 3/22/2019 497,115.81 FNMA Note 1.647 1/2/2018 7/30/2018 189,283.82 1,799.96 x FNMA Note 1.758 1/2/2018 11/27/2018 199,746.03 1,293.03 FNMA Note 2.197 6/28/2018 1/28/2019 283,642.95 301.68 FNMA Note 2.213 6/28/2018 2/26/2019 282,738.98 437.25 FNMA Note 2.455 8/3/2018 8/2/2019 246,120.46 FNMA Note 2.226 9/7/2018 1/28/2019 498,330.00 FNMA Note 2.270 9/7/2018 2/26/2019 497,037.15 FNMA Note 2.267 9/10/2018 2/19/2019 499,125.00 FNMA Note 2.246 9/18/2018 1/30/2019 498,170.00 US Treasury Bill 2.234 9/17/2018 2/28/2019 494,900.00 US Treasury Note 2.406 9/21/2018 4/30/2019 297,914.06 US Treasury Note 2.068 10/15/2018 11/29/2018 299,212.50 98,557.79 Less: 2017-18 Received (20,552.92) Less: 2017-18 Accrued Interest (8,642.27) (29,195.19)
1 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00110907KOVAROVIC, FRANK P JR WLT RE refund - overpayment...... -110.25 00111209UNITED STATES TREASURY fee for PCORI...... 77.93 00111210ARTHUR J. GALLAGHER RMS, INC increased bldg value...... 168.00 00111211BB & T COMMERCIAL EQUIPMENT Chevy van & F350 truck lease...... 1,196.40 CAPITAL CORP. 00111212COMCAST CABLE additional outlets - HS...... 31.79 00111213CORESOURCE , INC insurance mgmt fee - October...... 14,081.21 00111214DELL MARKETING L.P. interactive conference monitors - parts for chromebooks...... 4,983.48 00111215DIRECT ENERGY BUSINESS electric - campus...... electric - Walnut Run...... 39,253.34 00111216Donegal Music Association 16 participants - chorus...... 0.00 00111217LOWE'S COMPANIES INC HS wood tech supplies...... 54.07 00111218PDK member dues - Rimmer...... 95.00 00111219RHOADS ENERGY CORP unleaded gas - storage bldg...... 2,275.23 00111220UGI UTILITIES, INC. ntl gas transp - HS water heater.. ntl gas transp - MM water heater.. 1,755.02 00111221ARTHUR J. GALLAGHER RMS, INC international liability premium... 1,309.00 00111222AT&T MOBILITY district cell phone charges...... 2,046.18 00111223BB & T COMMERCIAL EQUIPMENT 2014 Chevy van & 2015 Ford truck l 2018 Ford Transit lease...... 1,959.90 CAPITAL CORP. 00111224DIRECT ENERGY BUSINESS electric - SE...... 1,060.09 00111225DIRECT ENERGY BUSINESS ntl gas - HH...... ntl gas - HS...... 807.36 00111226DONEGAL SCHOOL DISTRICT 16 participants - chorus...... 352.00 00111227KOVAROVIC, FRANK P JR WLT RE refund - overpayment...... 110.25 00111228MEMBEAN, INC. student and teacher subscription 5,106.00 00111229NUTRIEN AG SOLUTIONS lawn treatment supplies...... 482.00 00111230PIONEER field marking paint...... 2,121.00 00111231RHOADS ENERGY CORP to be reimb - diesel fuel...... 40,663.13 00111232STUMPS PROM & PARTY to be reimb - homecoming supplies. 82.74 00111233SUBURBAN LANC. SEWER sewer usage - campus...... sewer usage - admin bldg...... 12,711.62 AUTHORITY 00111234U.S. BANK EQUIPMENT FINANCE HS copier lease...... MM copier lease...... 5,190.00 00111235BUSCAY, LISA reimb for HS teaching supplies.... 59.16 00111236FRONTIER district phone charges...... 1,443.92 00111237PENSKE TRUCK LEASING CO., HS marching band to football...... 244.10 L.P. 00111238PPL ELECTRIC UTILITIES electric transp - campus...... electric transp - W.R...... 4,586.11 00111239RHOADS ENERGY CORP unleaded gas - storage bldg...... 1,117.66 00111240STRASBURG BOROUGH AUTHORITY water/sewer usage - SE...... 104.38 00111241CITY OF LANCASTER PA water usage - campus...... 4,216.60 00111242LHS ORCHESTRA Middle School County Orchestra - 7 175.00 00111243RHOADS ENERGY CORP unleaded gas - storage bldg...... 1,004.83
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00111244WASTE MANAGEMENT - CENTRAL district trash removal...... 3,824.74 PA 00111245AAA VACUUM & SEWING CENTER MM sewing machine repairs...... 774.70 00111246ABDO PUBLISHING CO HH library books...... LE library books...... 1,995.95 00111247ALL-STAR RECORD BOARDS swimming supplies - athletics..... 77.50 00111248ANGELO'S SOCCER CORNER boys varsity soccer supplies...... boys soccer supplies - athletics.. 971.50 00111249ANNA HESS HS art supplies - glazes...... 250.00 00111250APPLE INC tech supplies...... MA supplies - iPad...... 1,896.00 00111251ASCD member dues - Bray...... 89.00 00111252AUDIOLOGICAL SERVICE audiometric headset repair...... 75.00 00111253AUKAMP, BONNIE vision reimb...... 341.00 00111254BARLEY SNYDER LLP legal fees - Sept...... 4,815.46 00111255BATTERIES PLUS BULBS batteries - tech...... 276.00 00111256BBD, LLP final billing - audit...... 8,000.00 00111257BERGMAN, MATTHEW professional development presentat 800.00 00111258BILLINGS BILINGUAL LLC translation services - ESL...... 146.45 00111259BRAND ADVANTAGE tech equip - bookcases...... 588.00 00111260BRODART COMPANY HS library supplies...... 254.34 00111261BRUBAKER INC. pole light work...... 3,126.95 00111262CAPITAL TRISTATE electrical parts - maint...... 113.60 00111263CASCADE SCHOOL SUPPLIES, INC HH teaching supplies - IU bid..... HS teaching supplies - IU bid..... 214.76 00111264CCIU tuition - reg ed...... 511.50 00111265CDW GOVERNMENT INC tech equip - projectors...... tech equip...... 7,911.85 00111266CM REGENT, LLC Nov life ins premium...... Nov LTD premium...... 2,967.81 00111267COMCAST CABLE additional outlets - HS...... 31.79 00111268CONESTOGA BUSINESS SOLUTIONS HS copier fee...... HH copier fee...... 12,535.80 00111269COOPER PRINTING INC. Hero Cards - HS...... 504.99 00111270CORESOURCE , INC insurance mgmt fee - November..... 14,056.00 00111271CREST/GOOD MFG. CO. plumbing parts - maint...... 873.18 00111272DAUPHIN ELECTRIC SUPPLY lighting supplies - maint...... 1,034.42 00111273DECKER INC MM custodial supplies...... 158.20 00111274DELL MARKETING L.P. interactive monitors - tech...... computer monitor - tech...... 14,977.93 00111275DEMCO HS library supplies...... LE library supplies...... 298.35 00111276DHF ASSOCIATES production of RE installments..... 2,189.00 00111277DICK BLICK LE art supplies...... 9.58 00111278DIRECT ENERGY BUSINESS electric - campus...... electric - Walnut Run...... 33,592.12 00111279DIRECT ENERGY BUSINESS ntl gas - HH water heater...... ntl gas - LE kitchen...... 208.12 00111280E.M. HERR FARM & HOME SUPPLY HS custodial supplies...... HS vo ag supplies...... 774.38 00111281EASTERN LANCASTER COUNTY ESY program - summer 2018...... 4,405.79 00111282EBERSOLE'S VACUUM CLEANER HH vac repair...... LE vac bags...... 174.46 00111283LEARN WELL SERVICES hospital tutoring - 1 student..... 91.00 * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 2 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00111284ESCHBACH BUS SERVICE bus window repair...... 155.00 00111285FLINN SCIENTIFIC INC. HS science supplies...... 73.90 00111286FOUNDATION FOR FREE stock market game...... 40.00 ENTERPRISE EDUCATION 00111287FREAS, JANENE substitute nursing services...... 65.00 00111288G.R. MITCHELL, INC. HS tech lab supplies...... PAC supplies...... 77.74 00111289ACCO BRANDS USA LLC LE teaching supplies...... 22.70 00111290GDC IT SOLUTIONS chromebooks - tech equip...... tech supplies...... 692.00 00111291GEORGE, ELIAS E. interpreting - ESL - open house... 88.08 00111292GOPHER SPORTS MA supplies - mats...... HS phys ed supplies...... 1,835.08 00111293H&L TEAM SALES INC field hockey uniforms - athletics. JH boys soccer uniforms - athletic 357.00 00111294HAJOCA CORPORATION sewage pumps - maint...... plumbing parts - maint...... 2,214.33 00111295HOOBER INC. HS vo ag supplies...... HS vo ag supplies - credit...... 302.00 00111296HOUGHTON MIFFLIN HARCOURT HMH Algebra 1 training...... MA supplies - Math Expressions.... 3,300.84 PUBLISHING CO. 00111297HUMMER TURFGRASS SYSTEMS, varsity & JV baseball infield work 7,310.00 INC. 00111298INGRAM LIBRARY SRVICES, INC. HH library books...... 333.53 00111299J GARBER ENTERPRISES, LLC mow & trim - Walnut Run...... 160.00 00111300J. R. JUDD VIOLINS, LLC HS string instruments repaired.... 301.00 00111301JONES HONDA-GMC-BUICK-ACURA van 302 repair...... 937.51 00111302JUNIOR LIBRARY GUILD MM library books...... HS library books...... 452.99 00111303JW PEPPER & SON INC. HS vocal music supplies...... 415.52 00111304KEENAN ASSOCIATES Express Scripts - October...... 2,647.40 00111305LAMPETER-STRAS VARSITY CLUB Hall of Fame contribution...... 900.00 00111306LANC-LEB PUBLIC SCHOOL WC worker's comp insurance premium... 69,000.00 FUND 00111307LANCASTER COUNTY INFORMATION process RE interim taxes...... 27.75 00111308LANCASTER GENERAL HEALTH drug screenings - employees & rand 997.50 00111309LNP MEDIA GROUP, INC. legal notice...... 504.32 00111310LANCASTER-LEBANON INT. UNIT special ed contract - 2nd installm job training - September...... 188,697.30 13 00111311LARRY L. STOLTZFUS install fence at LE...... 1,120.00 00111312LEARNING A-Z software tech - writing & vocab A- 115.74 00111313LEARNING WITHOUT TEARS LE teaching supplies...... 110.00 00111314LEGACY LANDSCAPE MATERIALS soil - maint...... 50.00 INC 00111315LEGO EDUCATION HS tech lab supplies...... 419.95 00111316LONGSTRETH SPORTING GOODS field hockey balls - athletics.... 106.00 LLC * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 3 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00111317LOWE'S COMPANIES INC tech lab supplies...... MA supplies...... 349.03 00111318LSSD - CAFETERIA ACCOUNT lunches for presenters...... Title I partent's meeting refreshm 633.05 00111319MARTIN, HARRY I dental reimb...... 1,360.00 00111320MCCOMBS SUPPLY CO. INC. plumbing parts...... 95.32 00111321MCGRAW-HILL SCHOOL ED LE textbooks...... 324.75 HOLDINGS LLC 00111322MENCHEY MUSIC SERVICE INC. MM band supplies...... MM band baritone repair...... 723.94 00111323METCO SUPPLY HS wood tech supplies - IU bid.... HS tech lab supplies - HS quote... 522.29 00111324MONROE, MELVIN J LA RE refund - overpaid...... 123.64 00111325MSDS ONLINE, INC MSDS online subscription...... 1,960.00 00111326MUSICIAN'S FRIEND elem band supplies...... 77.03 00111327NASCO Title I supplies...... HH art supplies...... 240.26 00111328NEOPOST USA INC. quarterly postage meter fee...... 86.07 00111329NEW STORY SCHOOLS tuition & services - 1 student.... tuition - 1 student...... 48,143.34 00111330NIKOLAUS & HOHENADEL ST RE refund - overpaid...... 408.11 00111331NOLT'S AUTO PARTS, INC parts for van 309...... 693.90 00111332OFFICE BASICS INC. copy paper - LE...... HH copy paper...... 4,467.81 00111333PA PRINCIPALS ASSOCIATION membership dues - Bray...... 595.00 00111334PAUL DAVIS RESTORATION & mold remediation services...... 18,566.56 REMODELING 00111335PEARSON EDUCATION MA supplies...... 539.68 00111336PECORA, ERIC J AND TONI ANN WLT RE refund - assessment change. 107.66 00111337PENNSYLVANIA COUNSELING SV HS student assistance program..... MM student assistance program..... 1,406.00 INC 00111338PENSKE TRUCK LEASING CO., marching band to competition...... 1,009.30 L.P. 00111339PERFORMANT RECOVERY INC loan deduction - L.C...... 680.38 00111340PETTY CASH LE teaching supplies...... MM teaching supplies...... 202.67 00111341PHEAA loan deduction - C.A...... 172.30 00111342PHILHAVEN education therapy - 1 student..... 294.38 00111343PHILLIPS WORKPLACE INTERIORS Title I supplies...... 760.00 00111344POWERSCHOOL GROUP LLC tech - software...... 1,875.00 00111345PPL ELECTRIC UTILITIES electric transp - SE...... 261.49 00111346REALLY GOOD STUFF LE teaching supplies...... 81.82 00111347RED ROSE SCREEN PRINT AND golf balls - athletics...... golf shirts - athletics...... 769.07 AWARDS 00111348RESOURCE RENTALS AND SALES maint supplies...... 29.99 00111349RHOADS ENERGY CORP to be reimb - diesel fuel...... unleaded gas - storage bldg...... 14,355.23 00111350RIVER ROCK ACADEMY 2 slots at River Rock...... 5,390.16 00111351ROBERTS OXYGEN COMPANY INC acetylene - HS art...... 62.24 * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 4 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00111352RODRIGUEZ, THANNIA E. interpreting services - ESL...... translating services - ESL...... 533.79 00111353RV VALUE MART propane - custodial...... 24.15 00111354SAGE TECHNOLOGY SOLUTIONS MM intercom repair...... 229.70 INC 00111355SCHAEDLER YESCO 2 envirofans...... 545.65 00111356SCHOLASTIC INC HH classroom magazines...... Science World magazines...... 3,765.82 00111357SCHOOL DISTRICT OF LANCASTER spec ed contract - SDL - 1 student tuition - 1 student...... 11,776.40 00111358SCHOOL HEALTH CORPORATION wall mount cabinet - HS...... 224.00 00111359SCHOOL MART MM teaching supplies...... 321.67 00111360SCHOOL SPECIALTY INC HH art supplies...... 463.64 00111361SCHOOLPRIDE banners - athletics...... 1,330.00 00111362SCHOOLS IN furniture - tech equip...... 6,142.43 00111363SENSENIG, DONALD M. translating services - ESL...... 66.90 00111364SHAR PRODUCTS COMPANY MM vocal music supplies - guitar s 143.84 00111365SHEFFIELD POTTERY INC MM art supplies - IU bid...... HH art supplies - IU bid...... 981.05 00111366SHULTZ TRANSPORTATION contracted bus service - October.. Add: Fuel Mileage...... 77,266.56 COMPANY 00111367SID-HARVEY'S air filters - maint...... 75.48 00111368SIEMENS INDUSTRY, INC. maint parts...... door alarm work...... 2,451.28 00111369SNAVELY & DOSCH INC. parts for HH generator...... van 309 battery...... 231.32 00111370SPEECH CARE, INC. speech therapy - 2 students...... 1,274.20 00111371STS INC homebound tutoring...... 3,474.90 00111372SUBSCRIPTION SERV. OF AMER. MM library magazines...... HS library magazines...... 468.32 00111373SUPER DUPER PUBLICATIONS Title I supplies...... 99.75 00111374SUSAN P BYRNES HEALTH HH student drug program...... 1,574.00 EDUCATION CENTER 00111375TELE-PEST INC. LE pest control...... pest control - LE...... 104.00 00111376THE COPE COMPANY solar salt - maint...... 1,572.35 00111377THE DEMUTH MUSEUM entry fee for 60 students - Lanc Y 100.00 00111378THINK BOARD whteboards - HH...... 1,209.50 00111379TOBII DYNAVOX LLC HS spec ed supplies...... 180.00 00111380TRANE U.S. INC. HVAC parts...... 337.91 00111381TRIANGLE COMMUNICATIONS, INC dust covers & belt clips for radio 99.00 00111382TROXELL smart LED Tvs - tech equip...... 12,618.00 00111383TX:TEAM REHAB, INC. physical therapy services - Septem 577.89 00111384U.S. POSTMASTER postage stamps - HS...... postage stamps - HH...... 554.80 00111385UGI UTILITIES, INC. ntl gas transp - HH water heater.. ntl gas transp fee - LE kitchen... 308.10 00111386VERITIV OPERATING COMPANY HS custodial parts...... HS custodial equipment repair..... 963.57 00111387VERNIER SOFTWARE & HS science supplies...... 31.37 TECHNOLOGY
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 5 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00111388VOCABULARY SPELLING CITY Spelling City Membership - Baker/B 118.80 00111389WARD'S SCIENCE HS science supplies...... 512.76 00111390WEAVER TURF POWER INC mower repair - Ferris 3100...... Ferris 3100 repair...... 1,639.87 00111391WEINSTEIN SUPPLY CORPORATION plumbing parts - maint...... 1,388.04 00111392WEST LAMPETER TOWNSHIP 1/2 cost of crossing guards...... 1,256.95 00111393WESTLUND, MAY Title I translation services...... Title I - interpreting service.... 180.45 00111394WILLIAM V. MACGILL & CO. AED supplies - all schools...... signs & eye wash station - HS..... 822.70 00111395WILSON LANGUAGE TRAINING LE textbooks...... 1,663.20 00111396WOODWIND/BRASSWIND elem band supplies...... 38.99 00111397WORTHINGTON DIRECT INC. chairs - MM...... 2,559.05 00111398ZIMMERMAN'S HARDWARE HH teaching supplies...... maint parts...... 7.11 *0BBT1031BB&T GOVERNMENTAL FINANCE medical claims & fees - October... 461,829.64 *0FED1005FEDERAL TAX PAYMENT SYSTEM federal w/h tax - 10/5 Pay...... employer share FICA - 10/5 Pay.... 209,660.22 *0FED1019FEDERAL TAX PAYMENT SYSTEM federal w/h tax - 10/19 Pay...... employer share FICA - 10/19...... 209,800.28 *0FED1102FEDERAL TAX PAYMENT SYSTEM federal w/h tax - 11/2 Pay...... employer share FICA - 11/2 Pay.... 222,320.57 *0PAT1005PA DEPARTMENT OF REVENUE pa income tax - 10/5 Pay...... 26,894.27 *0PAT1019PA DEPARTMENT OF REVENUE pa state income tax...... 27,118.39 *0PAT1102PA DEPARTMENT OF REVENUE pa state income tax - 11/2 Pay.... 28,731.68 *0PNC1001PNC BANK, N.A. AP - lumber for HS wood tech...... AST - Project Lead the Way curricu 14,163.39 *0SCD1005PA SCDU domestic relations - 10/5 Pay..... 1,126.98 *0SCD1019PA SCDU domestic relations - 10/19...... 1,126.98 *0SCD1102PA SCDU domestic relations - 11/2 Pay..... 1,154.67 *BBTC1010BB & T COMMERCIAL EQUIPMENT van & mower lease...... 755.85 CAPITAL CORP. *D0000282ACHILLE, JOHN dental reimb...... 225.00 d *D0000283ALLEN-GORDON, CAROL dental reimb...... vision reimb...... 409.78 d *D0000284ANDERSON, LAURA dental reimb...... 95.00 d *D0000285BAKER, LECINDA dental reimb...... 80.00 d *D0000286BALAK, ERIC A dental reimb...... 97.00 d *D0000287BLOSE, MATTHEW A dental reimb...... 374.00 d *D0000288BOYCE, KATHLEEN vision reimb...... 227.98 d *D0000289BRAAS, JENNIFER dental reimb...... 78.00 d *D0000290BUCH, DENISE dental reimb...... 121.00 d *D0000291BUCKIUS, KIMBERLY dental reimb...... 734.00 d *D0000292BUFFINGTON, KIM dental reimb...... 133.00 d *D0000293BURNS, LAUREN dental reimb...... 91.00 d *D0000294BURROWS, KELLY A dental reimb...... 78.00 d *D0000295CARTER, CHELSEA dental reimb...... 124.00 d *D0000296COWELL, FAITH S. dental reimb...... 127.00 d *D0000297CRAWFORD, AUDRA travel mileage...... 75.21 d *D0000298DEPEW, ANGELA dental reimb...... 80.00 d * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:48 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 6 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount *D0000299DONATO, ANNA H. vision reimb...... 500.00 d *D0000300EDWARDS, ANGELA vision reimb...... 93.02 d *D0000301FEENEY, BENJAMIN dental reimb...... 240.00 d *D0000302FEHRENBACHER, LAURA vision reimb...... 293.92 d *D0000303FLUCK, ELIZABETH dental reimb...... 357.00 d *D0000304FRANKLIN, KEVIN J. dental reimb...... 180.00 d *D0000305GETCHIS, MICHELLE dental reimb...... 206.50 d *D0000306GLEIBERMAN, ALYSON vision reimb...... 117.17 d *D0000307GREENWOOD, KRISTEN vision reimb...... dental reimb...... 287.38 d *D0000308GRIMM, BARBARA HS principal supplies...... 35.07 d *D0000309GRISCOM JR, WILLIAM E. dental reimb...... 473.00 d *D0000310HARNISH, ANNE tuition - A. Harnish...... items for speakers...... 530.28 d *D0000311HARNISH, CINDY dental reimb...... 103.00 d *D0000312HART, CLAUDINE vision reimb...... 472.00 d *D0000313HEETER, BRADLEY dental reimb...... 1,503.00 d *D0000314HENDRIX, BETH H dental reimb...... 135.00 d *D0000315HESS, ALLISON dental reimb...... vision reimb...... 1,560.96 d *D0000316HEYSER, WILLIAM T. vision reimb...... 110.00 d *D0000317HICKS, ELAINE R. dental reimb...... 160.00 d *D0000318HIGGINS, WILLIAM dental reimb...... 110.00 d *D0000319HILLEN, BRIGID H dental reimb...... 225.00 d *D0000320HOLLERN, FAITH A dental reimb...... 164.00 d *D0000321HOOVER, MATTHEW vision reimb...... dental reimb...... 481.00 d *D0000322KAUFFMAN, SUZANNE dental reimb...... 547.00 d *D0000323LANDIS, JEFFREY gas for vans...... 189.10 d *D0000324LAPP, ROSA S. dental reimb...... 119.00 d *D0000325LAU, ELISABETH D. vision reimb...... 352.00 d *D0000326LEBO, EMILY dental reimb...... 155.00 d *D0000327LEFEVER, REBECCA R. dental reimb...... 68.00 d *D0000328LINDSLEY, DEBORAH M. dental reimb...... 217.00 d *D0000329MANNIX, SUZANNE K. dental reimb...... 72.00 d *D0000330MARSH, JEFFREY B dental reimb...... 722.00 d *D0000331MASER, KRISTIN W. dental reimb...... 1,521.00 d *D0000332MCCANNA, CHRISTY dental reimb...... HS social studies supplies...... 164.88 d *D0000333MCCOMSEY, CAROL S vision reimb...... 200.00 d *D0000334MCCRABB, JENNIFER LYNN dental reimb...... 121.00 d *D0000335MCMICHAEL, KATHRYN JANAE tuition reimb...... 3,474.43 d *D0000336MENCARINI, JOSEPH M tuition reimb...... 4,494.00 d *D0000337MESSINGER, JEREMY tuition reimb...... dental reimb...... 2,094.00 d *D0000338PESTCOE, ABBY dental reimb...... 112.80 d *D0000339PETRUSO, RACHEL dental reimb...... 640.00 d * Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:49 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 7 Fund Accounting Check Summary L-S GENERAL FUND - From 07/01/2018 To 06/30/2019 facksmc Note: Output selection limited to transactions dated between 10/01/2018 and 11/06/2018
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount *D0000340RAYMOND, ADRIENE K. dental reimb...... 835.00 d *D0000341RIMMER, SCOTT K vision reimb...... 52.78 d *D0000342SAMBOL, MICHELE vision reimb...... 290.00 d *D0000343SAVOCA, DEBRA A. dental reimb...... 1,428.00 d *D0000344SEIBEL, LATECIA dental reimb...... 200.00 d *D0000345SHAIKA, STEPHEN dental reimb...... 103.00 d *D0000346SHAUBACH, ROBERT dental reimb...... 1,335.00 d *D0000347SHENK, KIMBERLY I. dental reimb...... 163.00 d *D0000348SHOFFLER, LYNN training workshop...... 110.00 d *D0000349SLOSS, JOSEPH B. dental reimb...... 168.00 d *D0000350SMOKER, SARA dental reimb...... 185.00 d *D0000351STOLTZFUS, KEITH A dental reimb...... 233.15 d *D0000352STOLTZFUS, WENDY travel exp to workshop...... 50.10 d *D0000353STUMPF, WILLIAM J dental reimb...... vision reimb...... 1,671.00 d *D0000354SWARR, JEFFREY dental reimb...... 307.00 d *D0000355TITTER, ADAM dental reimb...... 131.00 d *D0000356VESTERMARK, MARY dental reimb...... 897.00 d *D0000357VON DER LUFT, SUSAN dental reimb...... 230.00 d *D0000358WATTERSON, CYNTHIA dental reimb...... 140.00 d *D0000359WHISKEYMAN, ERIN dental reimb...... 137.00 d *D0000360WOLGEMUTH, LEANNE vision reimb...... 85.00 d *D0000361YINGER, DEBORAH dental reimb...... travel mileage...... 180.53 d *D0000362YOUNG, LINDA A dental reimb...... 67.00 d *D0000363YOWLER, MELISSA vision reimb...... 175.84 d *PAUC1023PENNSYLVANIA UC FUND PA enemployment - 3rd qtr...... 703.27 *PENS1005PENSERV PLAN SERVICES, INC. employee 403(b) payments - 10/5... employer 403(b) payments - 10/5... 9,998.34 *PENS1019PENSERV PLAN SERVICES, INC. employee 403(b) payments - 10/19.. employer 403(b) payments - 10/19.. 10,025.60 *PENS1102PENSERV PLAN SERVICES, INC. employee 403(b) payments - 11/2 Pa employer 403(b) payments - 11/2 Pa 10,109.84 *PSER1010PUB SCH EMPLOYES RETIREMENT Sept employee share ret...... Sept employee share purch of svc r 134,076.48 *WF102518WELLS FARGO BANK 2002 bond interest...... 8,251.78
10-General Fund 2,224,031.49
Grand Total Manual Checks : 1,377,385.98 Grand Total Regular Checks : 810,720.63 Grand Total Direct Deposits: 35,924.88 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 2,224,031.49
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/31/2018 09:30:49 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 8 Fund Accounting Check Summary CAFETERIA ACCOUNT - From 10/03/2018 To 11/06/2018 facksmc
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00006395BIMBO FOODS, INC. Gen. Supplies - Cafe. - Food...... 1,481.30 00006396CUMMINGS, HOLLY Prepayment For Lunches REFUND..... 5.70 00006397ELIZABETHTOWN SPORTING GOODS General Supplies- Cafeteria...... 298.00 00006398FEESERS INC. Gen. Supplies - Cafe. - Food...... 21,620.26 00006399HERSHEY CREAMERY CO. Gen. Supplies - Cafe. - Food...... 2,081.40 00006400HURST PRODUCE Gen. Supplies - Cafe. - Food...... 3,945.00 00006401KULP, STEPHANIE Prepayment For Lunches REFUND..... 46.00 00006402LAMPETER-STRASBURG SCHOOL General Supplies- Cafeteria...... 21.47 DIST 00006403LUZ VELAZQUEZ Prepayment For Lunches REFUND..... 25.75 00006404M J EARL General Supplies- Cafeteria...... 626.00 00006405MATTHEW DENLINGER Prepayment For Lunches REFUND..... 31.40 00006406MICKEY'S WHOLESALE PIZZAS Gen. Supplies - Cafe. - Food...... 784.00 00006407NARDONE BROS. BAKING CO. Gen. Supplies - Cafe. - Food...... 1,994.76 INC. 00006408PENN JERSEY PAPER COMPANY General Supplies- Cafeteria...... 485.98 00006409PEPSI -COLA Gen. Supplies - Cafe. - Food...... 846.30 00006410REINHART FOODSERVICE Gen. Supplies - Cafe. - Food...... 404.24 00006411SERENA KIRCHNER Gen. Supplies - Cafe. - Food...... 231.00 00006412SHIRLEY HERNANDEZ Prepayment For Lunches REFUND..... 3.45 00006413SINGER EQUIPMENT COMPANY General Supplies- Cafeteria...... 2,342.30 00006414SWISS DAIRY Gen. Supplies - Cafe. - Food...... 6,209.56 00006415TELE-PEST INC. Repairs of Equipment - Cafe...... 196.00 00006416TURKEY HILL DAIRY INC. Gen. Supplies - Cafe. - Food...... 342.80 00006417US FOODSERVICE Gen. Supplies - Cafe. - Food...... 9,282.68
51-FOOD SERVICE/CAFETERIA 53,305.35
Grand Total Manual Checks : 0.00 Grand Total Regular Checks : 53,305.35 Grand Total Direct Deposits: 0.00 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 53,305.35
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/29/2018 04:12:14 PM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Fund Accounting Check Summary HS ATHLETIC ACCOUNT - From 09/27/2018 To 10/30/2018 facksmc
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00005799CUNNINGHAM, MARCI SUPPLIES FOR XC TIMING MACHINE 9/2 33.39 00005800GRAVER SR., THOMAS C. B V FOOTBALL 9/21/18...... 140.00 00005801JACKSON, JEFFREY L. BOYS V FOOTBALL 9/21/18...... G FIELD HOCKEY 9/18/18...... 455.00 00005802LIPPY, BRANDEN VOLLEYBALL SUPPLIES...... 48.99 00005803PHENNEGER, CHARLES MICHAEL B V FOOTBALL 9/21/18...... 140.00 00005804THOMAS, MICHAEL D. B V FOOTBALL 9/21/18...... 140.00 00005805EASTERN YORK HIGH SCHOOL SPIKES4TYKES CHARITY TOURNAMENT 9/ 250.00 00005806JACKSON, JEFFREY L. BOYS V FOOTBALL 9/28/18...... GIRLS VOLLEYBALL 9/27/18...... 245.00 00005807PHENNEGER, CHARLES MICHAEL BOYS V FOOTBALL 9/28/18...... 140.00 00005808RIMOLO, GABE BOYS V FOOTBALL 9/28/18...... 140.00 00005809THOMAS, MICHAEL D. BOYS V FOOTBALL 9/28/18...... 140.00 00005810JACKSON, JEFFREY L. GIRLS VB/V BOYS SOCCER 10/2/18.... 105.00 00005811PIAA GIRLS VOLLEYBALL DUES...... 100.00 00005812SPRING GROVE AREA SCHOOL JH WRESTLING QUAD-MEET 12/8/18.... 100.00 DISTRICT 00005813JACKSON, JEFFREY L. GIRLS FIELD HOCKEY 10/10/18...... GIRLS VOLLEYBALL 10/9/18...... 210.00 00005814ANNVILLE-CLEONA SCHOOL LL BOYS SOCCER ALL STAR BANQUET 11 180.00 DISTRICT 00005815DERRY TOWNSHIP SCHOOL 30TH ANNUAL HERSHEY HOLIDAY G BB T 250.00 DISTRICT 00005816GRAVER, SR., THOMAS BOYS V FOOTBALL 10/19/18...... 140.00 00005817JACKSON, JEFFREY L. POWDER PUFF FOOTBALL 10/18/18..... GIRLS VOLLEYBALL 10/17/18...... 210.00 00005818L-L GIRLS SOCCER COACHES ALL STAR GIRLS SOCCER BANQUET 10/2 189.00 ASSOCIATION 00005819PHENNEGER, CHARLES MICHAEL BOYS V FOOTBALL 10/19/18...... POWDER PUFF FOOTBALL 10/18/18..... 245.00 00005820RIMOLO, GABE BOYS V FOOTBALL 10/19/18...... 140.00 00005821THOMAS, MICHAEL D. BOYS V FOOTBALL 10/19/18...... 140.00 00005822BOLESKY, MARC V BOYS FOOTBALL 9/21/18...... 94.00 00005823COWAN, JOHN V BOYS CROSS COUNTRY 10/2/18...... 66.00 00005824DAWKINS, COLLIN 7/8 BOYS FOOTBALL 10/24/18...... 75.00 00005825EDER, JOHN G SOCCER 8/28/18, 10/17/18 & 10/19 167.00 00005826FERRIS, BRYANT V FOOTALL 8/18/18 & 10/26/18...... 141.00 00005827GALANTE, JOSEPH V FOOTBALL 9/28/18...... 94.00 00005828GOCHNAUER, REMINGTON GIRLS VOLLEYBALL 10/24/18...... 69.00 00005829GOOD, TOBY GIRLS VOLLEYBALL 9/11, 9/20, 10/9, 512.00 00005830HARTL, RICK GIRLS VOLLEYBALL 9/11/18 & 10/9/18 256.00 00005831JABOUR, JOHN 7/8 B FOOTBALL 8/28/18, V B FOOTBA 131.50 00005832JACKSON, JEFFREY L. VARSITY FOOTBALL 10/16/18...... 140.00 00005833KILMOYER, BRUCE V B FOOTBALL 9/21/18...... 94.00 00005834LONG, DAN V B SOCCER 10/5/18...... 82.00 00005835LOWRY, CRAIG G & B SOCCER 9/27, 9/28, 10/8, 10/ 413.00
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/30/2018 09:28:36 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Fund Accounting Check Summary HS ATHLETIC ACCOUNT - From 09/27/2018 To 10/30/2018 facksmc
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00005836NESBITT, THOMAS C. 7/8 BOYS FOOTBALL 10/24/18...... 75.00 00005837RIMOLO, GABE VARSITY FOOTBALL 10/26/18...... 140.00 00005838SMITH, TIM V FOOTBALL 9/7/18, JV FOOTBALL 10/ 174.00 00005839SPONAGLE, SHAUN VARSITY FOOTBALL 10/29/18...... 140.00 00005840STOECKL, KAREN FIELD HOCKEY 9/26/18...... 186.00 00005841THOMAS, MICHAEL D. VARSITY FOOTBALL 10/26/18...... 140.00
29-Athletic Fund 7,070.88
Grand Total Manual Checks : 0.00 Grand Total Regular Checks : 7,070.88 Grand Total Direct Deposits: 0.00 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 7,070.88
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/30/2018 09:28:36 AM LAMPETER-STRASBURG SCHOOL DISTRICT Page 2 Fund Accounting Check Summary CAPITAL RESERVE ACCT - From 10/03/2018 To 11/06/2018 facksmc
Check # Vendor Name Description Of Purchase Description Of Purchase Check Amount 00004365GARDEN SPOT MECHANICAL, INC. MM boiler project - cap reserve... HS boiler project - cap reserve... 22,500.00 00004366MCCARTY & SON, INC. MM boiler work - cap reserve...... HS boiler work - cap reserve...... 6,792.50 00004367BB&T ITEM PROCESSING CENTER bank charges - cap reserve - turf. 1,741.36 00004368CLARK SERVICE GROUP cafeteria - cap reserve...... 4,111.69 00004369HUMMER TURFGRASS SYSTEMS, baseball outfield work...... 9,984.00 INC. 00004370MCCARTY & SON, INC. MM boiler project - cap reserve... HS boiler project - cap reserve... 1,241.10 00004371PLETCHER, JOHN fire suppression - tech - cap rese 15,570.00 00004372RUFUS BRUBAKER cafeteria - cap reserve...... 6,711.28 REFRIGERATION, LLC
32-Capital Projects 68,651.93
Grand Total Manual Checks : 0.00 Grand Total Regular Checks : 68,651.93 Grand Total Direct Deposits: 0.00 Grand Total Credit Card Payments: 0.00 Grand Total All Checks : 68,651.93
* Denotes Non-Negotiable Transaction # - Payables within Check pd - Prenote - Direct Deposit c - Credit Card Payment 10/30/2018 04:17:04 PM LAMPETER-STRASBURG SCHOOL DISTRICT Page 1 Date Transaction Description Debit Credit Balance Balance in ArbiterPay Account - September 26, 2018 6,886.35
10/02/2018 07:09Upload PM Funds into ArbiterPay (EFT) 10,000.00 09/27/2018 07:54Lampeter-Strasburg AM High School, 9/26/2018, Group105238 Game510531 4:00 PM, Game Fee$127.00, Donald Wagner 127 09/27/2018 07:54Lampeter-Strasburg AM High School, 9/26/2018, Group105238 Game510531 4:00 PM, Game Fee$127.00, Steven Wissler 127 09/27/2018 07:54Lampeter-Strasburg AM High School, 9/26/2018, Group105238 Game510543 4:00 PM, Game Fee$80.00, Bukhosi Ndlovu 80 09/27/2018 07:54Lampeter-Strasburg AM High School, 9/26/2018, Group105238 Game510543 4:00 PM, Game Fee$80.00, Matthew Allwein 80 09/28/2018 11:25Lampeter-Strasburg AM High School, 9/27/2018, Group104729 Game634940 6:00 PM, Game Fee$128.00, Jeff Erisman 128 09/28/2018 11:25Lampeter-Strasburg AM High School, 9/27/2018, Group104729 Game634940 6:00 PM, Game Fee$128.00, Kevin Lutz 128 09/28/2018 11:25Lampeter-Strasburg AM High School, 9/27/2018, Group105238 Game509413 4:00 PM, Game Fee$82.00, Brandon Smith 82 09/28/2018 11:25Lampeter-Strasburg AM High School, 9/27/2018, Group105238 Game509413 4:00 PM, Game Fee$82.00, Thomas Rowe 82 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/28/2018, Group102155 Game508545 7:00 PM, Game Fee$94.00, David Mergenthaler 94 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/28/2018, Group102155 Game508545 7:00 PM, Game Fee$94.00, Frank Repanshek 94 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/28/2018, Group102155 Game508545 7:00 PM, Game Fee$94.00, Wayne Hoffman 94 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/28/2018, Group105238 Game510532 4:00 PM, Game Fee$127.00, Jim Miller 127 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/29/2018, Group105238 Game511755 10:00 AM, Game Fee$82.00, Jeff Shiner 82 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/29/2018, Group105238 Game511755 10:00 AM, Game Fee$84.00, Matthew Allwein 84 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/29/2018, Group105238 Game511756 10:00 AM, Game Fee$70.00, Paul Larrea 70 09/30/2018 01:19Lampeter-Strasburg PM High School, 9/29/2018, Group105238 Game511756 10:00 AM, Game Fee$70.00, Tim Cobb 70 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group102155 Game508546 4:00 PM, Game Fee$80.00, Charles Thomas 80 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group102155 Game508546 4:00 PM, Game Fee$80.00, Joseph Rennick 80 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group102155 Game508546 4:00 PM, Game Fee$80.00, Randy Rowland 80 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group102155 Game508546 4:00 PM, Game Fee$80.00, Timothy Brinton 80 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group105238 Game510533 4:00 PM, Game Fee$127.00, Jim Miller 127 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group105238 Game510533 4:00 PM, Game Fee$127.00, Michael Shelley 127 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group106937 Game888774 4:00 PM, Game Fee$148.00, Ruth Rineer 148 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group106937 Game888774 4:00 PM, Game Fee$148.00, Sherry Swope 148 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group106937 Game888822 4:00 PM, Game Fee$124.00, collette bender 124 10/01/2018 04:49Lampeter-Strasburg PM High School, 10/1/2018, Group106937 Game888822 4:00 PM, Game Fee$124.00, Dennis Daugherty 124 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group104729 Game634941 7:00 PM, Game Fee$128.00, Ed Haldeman 128 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group104729 Game634941 7:00 PM, Game Fee$128.00, Kevin Lutz 128 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group105238 Game509391 7:00 PM, Game Fee$82.00, Craig Clinger 82 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group105238 Game509391 7:00 PM, Game Fee$82.00, Steve Ilgenfritz 82 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group105238 Game509392 5:30 PM, Game Fee$70.00, Brandon Smith 70 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group105238 Game509392 5:30 PM, Game Fee$70.00, Matthew Allwein 70 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group105238 Game510555 4:00 PM, Game Fee$99.00, Travis Steedle 99 10/02/2018 07:09Lampeter-Strasburg PM High School, 10/2/2018, Group111370 Game583290 4:15 PM, Game Fee$66.00, Tom Clausen 66 10/04/2018 08:26Lampeter-Strasburg AM High School, 10/3/2018, Group105238 Game511389 4:00 PM, Game Fee$82.00, Craig Clinger 82 10/04/2018 08:26Lampeter-Strasburg AM High School, 10/3/2018, Group105238 Game511389 4:00 PM, Game Fee$82.00, David Wilson 82 10/04/2018 08:26Lampeter-Strasburg AM High School, 10/3/2018, Group105238 Game511390 4:00 PM, Game Fee$70.00, Donald Wagner 70 10/04/2018 08:26Lampeter-Strasburg AM High School, 10/3/2018, Group105238 Game511390 4:00 PM, Game Fee$70.00, Thomas Bennett 70 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group105238 Game509393 4:00 PM, Game Fee$82.00, Alexander Krieger 82 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group105238 Game509394 4:00 PM, Game Fee$70.00, Matthew Allwein 70 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group105238 Game509394 4:00 PM, Game Fee$70.00, Paul Larrea 70 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group106937 Game888776 4:00 PM, Game Fee$148.00, Sherry Swope 148 Date Transaction Description Debit Credit Balance 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group106937 Game888776 4:00 PM, Game Fee$148.00, Vicki Zurbrick 148 10/06/2018 09:27Lampeter-Strasburg AM High School, 10/5/2018, Group106937 Game888814 4:00 PM, Game Fee$186.00, Kim Wallace 186 10/09/2018 04:40Lampeter-Strasburg PM High School, 10/8/2018, Group105238 Game509395 4:00 PM, Game Fee$82.00, Max Kinderwater 82 10/09/2018 04:40Lampeter-Strasburg PM High School, 10/8/2018, Group105238 Game509396 4:00 PM, Game Fee$70.00, Eric Kinderwater 70 10/09/2018 04:40Lampeter-Strasburg PM High School, 10/8/2018, Group105238 Game509396 4:00 PM, Game Fee$70.00, Jonathan Damon 70 10/10/2018 11:54Lampeter-Strasburg AM High School, 10/9/2018, Group105238 Game510534 4:00 PM, Game Fee$127.00, Brian Woodfill 127 10/10/2018 11:54Lampeter-Strasburg AM High School, 10/9/2018, Group105238 Game510534 4:00 PM, Game Fee$127.00, Daniel Basehoar 127 10/10/2018 11:54Lampeter-Strasburg AM High School, 10/9/2018, Group106937 Game888824 4:00 PM, Game Fee$186.00, VICKI WILLIAMS 186 10/11/2018 10:11Lampeter-Strasburg AM High School, 10/10/2018, Group105238 Game509415 7:00 PM, Game Fee$82.00, John Bowen 82 10/11/2018 10:11Lampeter-Strasburg AM High School, 10/10/2018, Group105238 Game509415 7:00 PM, Game Fee$82.00, Wayne Nguyen 82 10/11/2018 10:11Lampeter-Strasburg AM High School, 10/10/2018, Group105238 Game509416 5:30 PM, Game Fee$70.00, Mike Brill 70 10/11/2018 10:11Lampeter-Strasburg AM High School, 10/10/2018, Group105238 Game509416 5:30 PM, Game Fee$70.00, Peter Langseth 70 10/11/2018 10:13Lampeter-Strasburg AM High School, 10/10/2018, Group106937 Game888779 5:30 PM, Game Fee$148.00, Robert Derr 148 10/11/2018 10:13Lampeter-Strasburg AM High School, 10/10/2018, Group106937 Game888779 5:30 PM, Game Fee$148.00, SANDY FAUSER 148 10/13/2018 09:38Lampeter-Strasburg AM High School, 10/12/2018, Group105238 Game510557 4:00 PM, Game Fee$66.00, Anthony Lombardo 66 10/13/2018 09:38Lampeter-Strasburg AM High School, 10/12/2018, Group105238 Game510557 4:00 PM, Game Fee$66.00, Steven Wissler 66 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group105238 Game512266 4:00 PM, Game Fee$82.00, Brandon Smith 82 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group105238 Game512266 4:00 PM, Game Fee$82.00, John Schober 82 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group105238 Game512267 4:00 PM, Game Fee$70.00, Daniel Basehoar 70 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group105238 Game512267 4:00 PM, Game Fee$70.00, Donald Orner 70 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group106937 Game888826 4:00 PM, Game Fee$124.00, DAN FLETCHER 124 10/16/2018 10:39Lampeter-Strasburg AM High School, 10/15/2018, Group106937 Game888826 4:00 PM, Game Fee$124.00, Paula Musselman 124 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group102155 Game508910 5:00 PM, Game Fee$75.00, Cody Diehl 75 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group102155 Game508910 5:00 PM, Game Fee$75.00, Dennis Miller 75 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group102155 Game508910 5:00 PM, Game Fee$75.00, Steve Risk 75 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group102155 Game508910 5:00 PM, Game Fee$75.00, Tom Clingan 75 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group104729 Game634946 6:00 PM, Game Fee$128.00, JOHN MCCLURE 128 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group105238 Game510237 5:00 PM, Game Fee$61.00, Donald Orner 61 10/19/2018 11:09Lampeter-Strasburg AM High School, 10/17/2018, Group105238 Game510237 5:00 PM, Game Fee$61.00, Steve Ilgenfritz 61 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group102155 Game508547 7:00 PM, Game Fee$94.00, Frank Repanshek 94 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group102155 Game508547 7:00 PM, Game Fee$94.00, Jeff Brown 94 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group102155 Game508547 7:00 PM, Game Fee$94.00, Jeff Diehl 94 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group102155 Game508547 7:00 PM, Game Fee$94.00, Randy Fields 94 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group102155 Game508547 7:00 PM, Game Fee$94.00, Walter Campbell 94 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group105238 Game510238 5:00 PM, Game Fee$61.00, Shane Anton 61 10/22/2018 11:51Lampeter-Strasburg AM High School, 10/19/2018, Group105238 Game510238 5:00 PM, Group105238 Game510564 4:00 PM, Game Fee$127.00, Anthony127 Lombardo 10/23/2018 11:49Lampeter-Strasburg AM High School, 10/17/2018, Group105238 Game510561 4:00 PM, Game Fee$66.00, Donald Orner 66 10/23/2018 11:51Lampeter-Strasburg AM High School, 10/22/2018, Group105238 Game510527 4:00 PM, Game Fee$127.00, Alan Rothermel 127 10/23/2018 11:51Lampeter-Strasburg AM High School, 10/22/2018, Group105238 Game510527 4:00 PM, Game Fee$127.00, Jim Baker 127 10/23/2018 11:51Lampeter-Strasburg AM High School, 10/22/2018, Group106937 Game889619 4:00 PM, Game Fee$80.00, AJ Weisensale 80 10/23/2018 11:51Lampeter-Strasburg AM High School, 10/22/2018, Group106937 Game889619 4:00 PM, Game Fee$80.00, Sherry Swope 80 10/23/2018 01:00Lampeter-Strasburg PM High School, 10/22/2018, Group102155 Game508548 4:00 PM, Game Fee$80.00, Dennis Miller 80 10/23/2018 01:00Lampeter-Strasburg PM High School, 10/22/2018, Group102155 Game508548 4:00 PM, Game Fee$80.00, Rick Hess 80 10/23/2018 01:00Lampeter-Strasburg PM High School, 10/22/2018, Group102155 Game508548 4:00 PM, Game Fee$80.00, Steve Risk 80 10/25/2018 08:58Lampeter-Strasburg AM High School, 10/24/2018, Group102155 Game508911 5:00 PM, Game Fee$75.00, Bill McHale 75 Date Transaction Description Debit Credit Balance 10/25/2018 08:58Lampeter-Strasburg AM High School, 10/24/2018, Group102155 Game508911 5:00 PM, Game Fee$75.00, Brian London 75 10/25/2018 08:58Lampeter-Strasburg AM High School, 10/24/2018, Group104729 Game636101 5:00 PM, Game Fee$69.00, Jeff Erisman 69 10/29/2018 11:29Lampeter-Strasburg AM High School, 10/26/2018, Group102155 Game508549 7:00 PM, Game Fee$94.00, Bob Gramola 94 10/29/2018 11:29Lampeter-Strasburg AM High School, 10/26/2018, Group102155 Game508549 7:00 PM, Game Fee$94.00, Ian Daecher 94 10/29/2018 11:29Lampeter-Strasburg AM High School, 10/26/2018, Group102155 Game508549 7:00 PM, Game Fee$94.00, Rick Delgiorno 94 10/29/2018 11:29Lampeter-Strasburg AM High School, 10/26/2018, Group102155 Game508549 7:00 PM, Game Fee$94.00, Ted Loose 94
Total Payments to Officials 9/27/18 to 10/29/18 8,869.00
Processing Fees 174.45
Total Paid from Arbiter Pay Account 9,043.45
Balance in ArbiterPay Account - October 29, 2018 7,842.90
October 15, 2018
Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Lampeter-Strasburg School District, Lampeter, Pennsylvania (the "District") for the year ended June 30, 2018. Professional standards require that we provide you with the following information related to our audit.
Our Responsibility Under U.S. Generally Accepted Auditing Standards, Government Auditing Standards and the Uniform Guidance As stated in our engagement letter dated March 22, 2018, our responsibility as described by professional standards, is to express opinions about whether the financial statements prepared by management with your oversight are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit of the financial statements does not relieve you or management of your responsibilities.
Our responsibility for the supplementary information accompanying the financial statements, as described by professional standards, is to evaluate the presentation of the supplementary information in relation to the financial statements as a whole and to report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.
In planning and performing our audit, we considered the District’s internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing opinions on the financial statements and not to provide assurance on the internal control over financial reporting. We also considered internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Uniform Guidance.
As part of obtaining reasonable assurance about whether the District’s financial statements are free of material misstatement, we performed tests of its compliance with certain provision of laws, regulations, contracts and agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit. Also, in accordance with the Uniform Guidance, we examined, on a test basis, evidence about the District’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget ("OMB") Compliance Supplement applicable to its major federal program for the purpose of expressing an opinion on the District’s compliance with those requirements. While our audit provides a reasonable basis for our opinion, it does not provide a legal determination on the District’s compliance with those requirements.
Board of School Directors Lampeter-Strasburg School District October 15, 2018 Page Two
Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the District are described in Note 1 to the financial statements. As more fully described in Note 1 to the financial statements during the year ended June 30, 2018, the District implemented GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". GASB Statement No. 75 replaces the requirements of GASB Statement No. 45 and requires governments to report a liability on the face of the financial statements for the OPEB they provide. As a result of the implementation of GASB Statement No. 75, the District made a prior period adjustment to record its OPEB liability and deferred outflows of resources related to employer OPEB contributions as of July 1, 2016 as more fully described in Note 16 to the financial statements. We noted no transactions entered into by the District during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the financial statements were depreciation expense and the long-term liabilities recorded for the District’s net pension liability and net other post-employment benefits liability. We evaluated the key factors and assumptions used to develop the estimates in determining that they are reasonable to the financial statement as a whole.
The disclosures in the financial statements are neutral, consistent and clear.
Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations We have requested certain representations from management that are included in the management representation letter dated October 15, 2018.
Board of School Directors Lampeter-Strasburg School District October 15, 2018 Page Three
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a "second opinion" on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as District’s auditor. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters We applied certain limited procedures to required supplementary information ("RSI") that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on supplementary, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
Restriction on Use This information is intended solely for the use of the Board of School Directors and management of the District and is not intended to be and should not be used by anyone other than these specified parties.
Very truly yours,
BBD, LLP
Lampeter-Strasburg School District Lampeter, Pennsylvania Lancaster County
Financial Statements Year Ended June 30, 2018 LAMPETER-STRASBURG SCHOOL DISTRICT
CONTENTS
INDEPENDENT AUDITOR'S REPORT 1
MANAGEMENT’S DISCUSSION AND ANALYSIS 3
BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements Statement of Net Position (Deficit) 14 Statement of Activities 15
Fund Financial Statements Balance Sheet – Governmental Funds 16 Reconciliation of Governmental Funds Balance Sheet to Net Position (Deficit) of Governmental Activities on the Statement of Net Position (Deficit) 17 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds 18 Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to Change in Net Position (Deficit) of Governmental Activities on the Statement of Activities 19 Statement of Net Position (Deficit) – Proprietary Funds 20 Statement of Revenues, Expenses and Changes in Net Position (Deficit) – Proprietary Funds 21 Statement of Cash Flows – Proprietary Funds 22 Statement of Net Position – Fiduciary Funds 23 Statement of Changes in Net Position – Fiduciary Fund 24
Notes to Financial Statements 25
REQUIRED SUPPLEMENTARY INFORMATION
Budgetary Comparison Schedule – General Fund 51 Schedule of the District’s Proportionate Share of the Net Pension Liability - PSERS 52 Schedule of the District’s Pension Plan Contributions - PSERS 53 Schedule of Changes in OPEB Liability – Single Employer Plan 54 Schedule of the District’s Proportionate Share of the Net OPEB Liability - PSERS 55 Schedule of the District’s OPEB Plan Contributions - PSERS 56
LAMPETER-STRASBURG SCHOOL DISTRICT
CONTENTS
SINGLE AUDIT
Schedule of Expenditures of Federal Awards 57 Notes to Schedule of Expenditures of Federal Awards 59 Summary Schedule of Prior Audit Findings 60
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 61 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 63 Schedule of Findings and Questioned Costs 65
INDEPENDENT AUDITOR'S REPORT
Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania as of June 30, 2018, and the respective changes in financial position, and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
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Other Matters Change In Accounting Principle As described in Note 16 to the financial statements, the District adopted new accounting guidance, GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions". Our opinions are not modified with respect to that matter.
Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis, the budgetary comparison schedule – General Fund, the schedules of the District’s proportionate share of the net pension liability - PSERS and pension plan contributions - PSERS, schedule of changes in OPEB liability single-employer plan, and the schedules of the District’s proportionate share of the net OPEB liability -PSERS and OPEB plan contributions – PSERS on pages 3 through 13 and 51 through 56 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Lampeter-Strasburg School District’s basic financial statements. The schedule of expenditures of federal awards and certain state grants is presented for purposes of additional analysis as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and is not a required part of the basic financial statements.
The schedule of expenditures of federal awards and certain state grants is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards and certain state grants is fairly stated in all material respects in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 15, 2018, on our consideration of Lampeter-Strasburg School District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Lampeter-Strasburg School District’s internal control over financial reporting and compliance.
Philadelphia, Pennsylvania October 15, 2018
-2- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
Management's discussion and analysis ("MD&A") of the financial performance of the Lampeter-Strasburg School District (the "District") provides an overview of the District's financial performance for fiscal year ended June 30, 2018. Readers should also review the basic financial statements and related notes to enhance their understanding of the District's financial performance.
DISTRICT PROFILE
The District consists of two elementary schools, a middle school and a high school consisting of approximately 3,043 students. The District covers 36.2 square miles southeast of the City of Lancaster and is comprised of the Townships of Strasburg and West Lampeter and the Borough of Strasburg. During 2017-2018, there were 435 employees in the District, consisting of 222 teachers, 13 administrators, including general administration, principals, and supervisors, and 200 support personnel including administrative assistants, maintenance staff, custodial staff, transportation staff, food service staff, technology staff, school monitors and staff nurses.
The District is committed to providing, in an accountable partnership with the parents and the community, opportunities for each learner to acquire the knowledge, skills and values to become a responsible, productive citizen.
FINANCIAL HIGHLIGHTS
● Effective 2017-2018, the District was required to comply with GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions. The major impact of GASB Statement No. 75 is to present, on the Statement of Financial Position (Deficit), certain items related to the District’s proportionate liability from its participation in the Commonwealth’s Public School Employees’ Retirement System ("PSERS") healthcare insurance premium assistance program, which was not required to be presented in the prior years. Consequently, the implementation of GASB Statement No. 75 resulted in an increase in the deficit in the District's unrestricted net position as of June 30, 2018. For consistency purposes, the June 30, 2017 Statement of Net Position (Deficit) has been restated in the financial statements as if GASB Statement No. 75 had been applied, retroactively.
Elements of GASB Statement No. 75 included within the Statement of Net Position include actuarially determined liabilities for other postemployment benefits single and cost-sharing multiple employer plans of $2,786,448 and $3,437,000, respectively, and deferred outflows of $896,810 (primarily changes in actuarial assumptions under the new standard and contributions made subsequent to the measurement date – an effective reduction of the liability) and deferred inflows of $208,693 (difference between expected and actual experience and changes in assumptions, to be recognized as a future reduction in OPEB expense – an effective increase in the liability until fully recognized).
● On a government-wide basis including all governmental activities and the business type activities, the liabilities and deferred inflows of resources exceeded the assets and deferred outflows of resources of the District resulting in a deficit in total net position at the close of the 2017-2018 fiscal year of $38,307,090. During the 2017-2018 fiscal year, the District had an increase in total net position of $1,907,694. The net position of governmental activities increased by $1,990,447 and the net position of the business-type activities decreased by $82,753.
● The General Fund reported an increase of fund balance of $982,096, bringing the cumulative balance to $7,218,564 at the conclusion of the 2017-2018 fiscal year.
● At June 30, 2018, the General Fund fund balance includes $67,718 which is considered nonspendable, $1,300,000 assigned to retirement rate stabilization, $554,000 assigned to technology initiatives, $171,710 assigned for property tax assessment appeals, and an unassigned amount of $5,125,136 or 9.61% of the $53,349,470 General Fund expenditure budget for 2018-2019.
● Total General Fund revenues and other financing sources were $516,576 more than budgeted amounts and total General Fund expenditures and other financing uses were $844,250 less than budgeted amounts resulting in a net positive variance of $1,360,826.
-3- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
OVERVIEW OF THE FINANCIAL STATEMENTS
The MD&A is intended to serve as an introduction to the District's basic financial statements. The District's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the basic financial statements. This report also contains other supplementary information in addition to the basic financial statements themselves.
GOVERNMENT-WIDE FINANCIAL STATEMENTS
The government-wide financial statements are designed to provide readers with a broad overview of the District’s finances, in a manner similar to a private-sector business.
The Statement of Net Position (Deficit) presents information on all of the District’s assets and deferred outflows of resources and liabilities and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial condition of the District is improving or deteriorating. To assess the District’s overall health, the reader will need to consider additional nonfinancial factors such as changes in the District’s property tax base and the condition of school buildings and other facilities.
The Statement of Activities presents information showing how the District's net position changed during the most recent fiscal year. All changes in net position are reported as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused vacation leave).
The government-wide financial statements distinguish the functions of the District that are principally supported by taxes and intergovernmental revenues from other functions that are intended to recover all or a significant portion of their costs through user fees and charges.
In the government-wide financial statements, the District's activities are divided into two categories:
Governmental Activities Most of the District's basic services are included here, such as regular and special education, support services, maintenance, transportation and administration.
Business-Type Activities The District charges fees to cover the costs of its food services and after-school child care programs.
The government-wide financial statements can be found on Pages 14 and 15 of this report.
FUND FINANCIAL STATEMENTS
The fund financial statements provide more detailed information about the District's funds. A fund is a group of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the District's funds can be divided into three categories: governmental funds, proprietary funds and fiduciary funds.
Governmental Funds Most of the District's activities are included in the governmental funds. Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on short- term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating the District's near-term financing requirements.
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MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the governmental near-term financing decisions. Both the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
The District maintains three major individual governmental funds. Information is presented separately in the Balance Sheet – Governmental Funds and Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds for each of the funds.
The District adopts an annual appropriated budget for its General Fund. A budgetary comparison schedule has been provided for the General Fund to demonstrate compliance with the budget.
The governmental fund financial statements can be found on Pages 16 through 19 of this report.
Proprietary Funds The District maintains two types of proprietary funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The Food Service Fund and School Age Child Care Fund are reported as enterprise funds of the proprietary fund type. Internal service funds are used to accumulate and allocate certain costs internally among the District's various functions. The District uses its internal service fund to account for the District's self-funded healthcare program. Because an internal service fund predominantly benefits governmental rather than business-type functions, it has been included within governmental activities in the government-wide financial statements.
The proprietary fund financial statements provide separate financial information for its major fund and internal service fund. The proprietary fund financial statements can be found on Pages 20 through 22 of this report.
Fiduciary Funds The District is the trustee, or fiduciary, for assets that belong to others, consisting of scholarship and student activity funds. The District is responsible for ensuring that the assets reported in these funds are used for their intended purpose and by those to whom the assets belong. Fiduciary funds are used to account for resources held for the benefit of parties outside the District. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the District's own programs.
The fiduciary fund financial statements can be found on Pages 23 and 24 of this report.
Notes to the Financial Statements The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the financial statements.
The notes to the financial statements can be found on Pages 25 through 50 of this report.
Other Information In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information which consists of the budgetary comparison schedule for the General Fund, schedules of the District’s proportionate share of the net pension liability and pension plan contributions -PSERS, schedule of changes in OPEB liability single-employer plan, and the schedules of the District’s proportionate share of the OPEB liability and OPEB plan contributions-PSERS.
The required supplementary information can be found on Pages 51 through 56 of this report.
-5- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted above, net position may serve over time as a useful indicator of the District's financial condition. At the close of the 2017-2018 fiscal year the District's liabilities and deferred inflows of resources assets exceeded assets and deferred outflows of resources by $38,307,090. The following table presents condensed information for the Statement of Net Position of the District at June 30, 2018 and 2017.
Governmental Business-Type Activities Activities Totals 2018 2017 2018 2017 2018 2017 ASSETS Current assets $ 21,370,837 $ 21,026,097 $ 422,959 $ 447,822 $ 21,793,796 $ 21,473,919 Noncurrent assets 50,546,445 47,984,293 104,397 121,261 50,650,842 48,105,554 Total assets 71,917,282 69,010,390 527,356 569,083 72,444,638 69,579,473 DEFERRED OUTFLOWS Deferred charges – pension 14,379,166 15,570,646 567,992 615,057 14,947,158 16,185,703 Deferred charges – OPEB 860,484 176,057 36,326 7,433 896,810 183,490 Deferred amounts on debt refunding 133,197 91,062 - - 133,197 91,062 Total deferred outflows 15,372,847 15,837,765 604,318 622,490 15,977,165 16,460,255 LIABILITIES Current liabilities 8,439,085 5,799,366 82,111 75,788 8,521,196 5,875,154 Noncurrent liabilities 113,509,458 115,327,748 3,510,764 3,480,166 117,020,222 118,807,914 Total liabilities 121,948,543 121,127,114 3,592,875 3,555,954 125,541,418 124,683,068 DEFERRED INFLOWS Deferred credits – pension 941,589 - 37,193 - 978,792 - Deferred credits – OPEB 200,239 1,511,730 8,454 59,714 208,693 1,571,444 Total deferred outflows 1,141,828 1,511,730 45,647 59,714 1,187,475 1,571,444 NET POSITION (DEFICIT) Net investment in capital assets 26,327,894 20,677,163 104,397 121,261 26,432,291 20,798,424 Restricted 4,132,958 7,121,555 - - 4,132,958 7,121,555 Unrestricted (deficit) (66,261,094) (65,589,407) (2,611,245) (2,545,356) (68,872,339) (68,134,763) Total net position (deficit) $ (35,800,242) $ (37,790,689) $ (2,506,848) $ (2,424,095) $ (38,307,090) $ (40,214,784)
The District's total assets as of June 30, 2018 were $72,444,638 of which $17,827,717 or 24.61%, consisted of cash and investments and $50,650,842 or 69.92%, consisted of the District's net investment in capital assets. The District's total liabilities as of June 30, 2018 were $125,541,418 of which $24,351,748 or 19.40% consisted of general obligation debt used to acquire and construct capital assets and $83,318,000 or 66.37%, consisted of the actuarially determined net pension liability.
The District had a deficit in unrestricted net position of $68,872,339 at June 30, 2018. The District’s unrestricted net position decreased by $737,576 during 2017-2018 primarily due to the results of current year operations and the change in the District’s actuarially determined net pension liability and related deferred outflows and inflows.
A portion of the District's net position reflects its restricted net position which totaled $4,132,958 as of June 30, 2018. Most of the District's restricted net position is related to amounts restricted for capital expenditures. A small portion, $14,252, is restricted for student activities at the elementary schools.
-6- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
Another portion of the District's net position reflects its investment in capital assets net of accumulated depreciation less any related debt used to acquire those assets that is still outstanding. The District uses these capital assets to provide services to students; consequently, these assets are not available for future spending. Although the District's investment in its capital assets is reported net of related debt, it should be noted that the resources needed to repay this debt must be provided from other sources, since the capital assets themselves cannot be used to liquidate these liabilities. For the year ended June 30, 2018, the District's net investment in capital assets, increased by $5,633,867 because the debt used to acquire the capital assets was being repaid faster than the capital assets were being depreciated and capital assets were acquired with funding sources other than long-term debt.
The following table presents condensed information for the Statement of Activities of the District for 2018 and 2017:
Governmental Business-Type Activities Activities Totals 2018 2017 2018 2017 2018 2017 REVENUES Program revenues Charges for services $ 190,873 $ 203,298 $ 1,261,405 $ 1,285,721 $ 1,452,278 $ 1,489,019 Operating grants and contributions 8,357,941 8,132,995 714,714 669,529 9,072,655 8,802,524 Capital grants and contributions ------General revenues Property taxes levied for general purposes 34,908,328 34,494,119 - - 34,908,328 34,494,119 Other taxes levied for general purposes 3,676,340 3,471,508 - - 3,676,340 3,471,508 Grants and entitlements not restricted to specific programs 4,458,606 4,567,762 - - 4,458,606 4,567,762 Investment earnings 304,610 150,215 529 2,748 305,139 152,963 Loss on disposal of capital assets (38,342) (198,671) - - (38,342) (198,671) Total revenues 51,858,356 50,821,226 1,976,648 1,957,998 53,835,004 52,779,224
EXPENSES Instruction 33,678,751 32,519,588 - - 33,678,751 32,519,588 Instructional student support services 3,526,657 3,427,216 - - 3,526,657 3,427,216 Administrative and financial support services 5,421,231 5,202,017 - - 5,421,231 5,202,017 Operation and maintenance of plant services 3,964,524 3,747,041 - - 3,964,524 3,747,041 Pupil transportation 1,590,475 1,544,010 - - 1,590,475 1,544,010 Student activities 1,160,359 1,091,264 - - 1,160,359 1,091,264 Community services 6,000 3,750 - - 6,000 3,750 Interest and amortization expense related to non-current liabilities 503,561 703,847 - - 503,561 703,847 Food service - - 1,585,837 1,575,975 1,585,837 1,575,975 Child care - - 489,915 464,940 489,915 464,940 Total expenses 49,851,558 48,238,733 2,075,752 2,040,915 51,927,310 50,279,648 Change in net position (deficit) before transfers 2,006,798 2,582,493 99,104 (82,917) 1,907,694 2,499,576 Transfers (16,351) (39,026) 16,351 39,026 - - CHANGE IN NET POSITION (DEFICIT) $ 1,990,447 $ 2,543,467 $ (82,753) $ (43,891) $ 1,907,694 $ 2,499,576
-7- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
During 2017-2018, the District’s net position increased by $1,907,694 in part due to savings in medical costs, salary and other benefit costs, and utility costs and increased revenue. Future pension contributions, state-mandated programs and negotiated contracts have a potential to offset these gains in future fiscal years. Management of the District continues to aggressively implement cost efficiencies and revenue-generating strategies to combat these factors. In the governmental activities, the District's assessed property tax base drives the majority of the revenue generated. A significant portion of the District's property tax base is in the form of residential housing. Although the District is primarily a residential community, the District also has a property tax base derived from commercial facilities.
The Statement of Activities provides detail that focuses on how the District finances its services. The Statement of Activities compares the costs of the District functions and programs with the resources those functions and programs generate themselves in the form of program revenues. As demonstrated by the following graph, all of the District's governmental activities are not self-supporting.
2017 - 2018 Expenses and Program Revenue - Governmental Activities
Instruction
Instructional Student…
Admin & Financial… Program Revenues Expenses Operation & Maint of…
Pupil Transportation
Student Activities
Interest & Amort. Exp… - 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000
To the degree that the District's functions or programs cost more than they raise, the Statement of Activities shows how the District chose to finance the difference through general revenues. The following chart shows that the District relies on tax revenues to finance its governmental activities.
2017-2018 Revenues by Sources - Governmental Activities
Grants & Investment Entitlements Not Earnings 0.59% Restricted 8.59%
Charges for Services 0.37%
Operating Grants & Contributions Taxes 74.34% 16.11%
-8- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
GOVERNMENTAL FUNDS
The governmental fund financial statements provide detailed information of the District's major funds. Some funds are required to be established by State statute while other funds are established by the District to manage monies restricted for a specific purpose. As of June 30, 2018, the District's governmental funds reported a combined fund balance of $11,351,522 which is a decrease of $2,006,501 from the prior year. The following table summarizes the District's total governmental fund balances as of June 30, 2018 and 2017 and the total 2018 change in governmental fund balances.
2018 2017 Change General Fund $ 7,218,564 $ 6,236,468 $ 982,096 Capital Projects Fund 4,118,706 7,108,249 (2,989,543) Public Purpose Trust Fund 14,252 13,306 946 $ 11,351,522 $ 13,358,023 $ (2,006,501)
GENERAL FUND
The General Fund is the District's primary operating fund. At the conclusion of the 2017-2018 fiscal year, the General Fund fund balance was $7,218,564 representing an increase of $982,096 in relation to the prior year. The increase in the District's General Fund fund balance is due to many factors. The following analysis has been provided to assist the reader in understanding the financial activities of the General Fund during the 2017-2018 fiscal year.
The District's reliance upon tax revenues is demonstrated by the graph below that indicates 73.32% of General Fund revenues are derived from local taxes.
2017-2018 General Fund Revenues and Other Financing Sources
Investment Earnings 0.45% Other 0.34%
Intergovernmental Revenues 25.89%
Taxes 73.32%
General Fund Revenues and Other Financing Sources 2018 2017 $ Change % Change Tax revenues $38,109,345 $ 37,439,300 $ 670,045 1.79 Intergovernmental revenues 13,459,935 13,656,271 (196,336) (1.44) Investment earnings 233,083 105,415 127,668 121.11 Other 177,523 189,487 (11,964) (6.31) $51,979,886 $ 51,390,473 $ 589,413 1.15
-9- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
Net tax revenues increased by $670,045 or 1.79% due to several factors. A millage increase of 1.50% in 2017-2018 and an increase in collections for earned income taxes and transfer taxes accounted for a majority of the current year increase in tax revenue. The increase in tax collections indicates an improvement to the economy of our local community. The following table summarizes the changes in the District's tax revenues for 2018 compared to 2017:
2018 2017 $ Change % Change Real estate tax $ 33,680,358 $32,992,950 $ 687,408 2.08 Interim tax 208,767 212,128 (3,361) (1.58) PURTA tax 37,390 39,526 (2,136) (5.40) Earned income tax 3,095,198 3,036,807 58,391 1.92 Transfer tax 580,653 434,563 146,090 33.62 Delinquent tax 506,979 723,326 (216,347) (29.91) $ 38,109,345 $37,439,300 $ 670,045 1.79
Intergovernmental revenues increased as a direct result of a decrease in rental and sinking fund payments in 2017- 2018 when compared to 2017-2018.
As the graph below illustrates, the largest portion of General Fund expenditures are for salaries and benefits. The District is an educational service entity and as such is labor intensive.
2017-2018 General Fund Expenditures and Other Financing Uses
Other Equipment 0.39% Debt Service 1.19% 11.13%
Supplies Transfers Out 2.45% 1.13%
Purchased Services 13.02% Salaries and Wages 43.39% Employee Benefits 27.30%
General Fund Expenditures and Other Financing Uses 2018 2017 $ Change % Change Salaries and wages $ 22,125,444 $ 21,412,090 $ 713,354 3.33 Employee benefits 13,922,793 13,095,214 827,579 6.32 Purchased services 6,638,085 6,195,487 442,598 7.14 Supplies and energy 1,247,219 1,434,054 (186,835) (13.03) Equipment 606,196 472,544 133,652 28.28 Other 202,070 46,036 156,034 338.94 Debt service 5,677,693 5,699,176 (21,483) (0.38) Transfers out 578,290 2,487,000 (1,908,710) (76.75) $ 50,997,790 $ 50,841,601 $ 156,189 0.31
Salaries and wages increased by $713,354 or 3.33% in 2017-2018 compared to 2016-2017 as a result of scheduled salary increases within the District's negotiated collective bargaining agreement as well as increases for other staff.
-10- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
Employee benefits increased primarily due to an increase in the required annual retirement contribution to 32.57% from 30.03% which represents an 8.46% increase over the prior year.
Transfers out decreased due to lesser amounts being appropriated by the School Board to the Capital Projects Fund for anticipated future capital needs.
CAPITAL PROJECTS FUND
The Capital Projects Fund accounts for construction and renovation activity associated with the District's buildings and major equipment purchases. The Capital Projects Fund receives the majority of its revenues from the issuance of general obligation debt and transfers from the General Fund. During 2017-2018, the Capital Projects Fund reported a decrease in fund balance of $2,989,543 due to capital expenditures in excess of transfers from the General Fund. The remaining fund balance of $4,118,706 as of June 30, 2018 is restricted for future capital expenditures. The transfer of $578,290 from the General Fund to the Capital Projects Fund is based upon future capital improvements that may be dictated by an upcoming facility master plan.
GENERAL FUND BUDGET INFORMATION
Actual revenues and other financing sources were $516,576 more than budgeted amounts and actual expenditures and other financing uses were $844,250 less than budgeted amounts resulting in a net overall positive variance of $1,360,826. Major budgetary highlights for 2017-2018 were as follows:
● Actual local revenues received were $458,394 more than budgeted amounts primarily due to greater than expected real estate and real estate transfer taxes, and higher returns on investments than projected.
● Total actual expenditures were under budget by $1,022,475. This surplus is due to savings in the areas of salaries, medical insurance, other employee benefits, refinancing of debt obligations and special education contracts.
● Other financing sources (uses) were over budget by $178,225 due to an unbudgeted transfer of funds to the Capital Projects Fund as noted above.
BUSINESS-TYPE ACTIVITIES AND FOOD SERVICE FUND
During 2017-2018, the net position of the business-type activities decreased by $82,753. The net position of the Food Service Fund decreased by $71,894 and the net position of the School-Age Child Care Fund decreased by $10,859. As of June 30, 2018, the business-type activities had a deficit in net position of $2,506,848. The Food Service Fund had a decrease in net position of $12,572 and the School-Age Child Care Fund had a decrease in net position of $1,490 prior to the recognition of the changes in the net pension liability and other noncurrent liabilities.
CAPITAL ASSETS
The District's net capital assets for its governmental and business-type activities as of June 30, 2018 amounted to $50,650,842 net of accumulated depreciation. This investment in capital assets includes land and improvements, buildings and improvements and furniture and equipment. The total increase in the District's net investment in capital assets for the current fiscal year was $2,545,288 or 5.29%. The increase was the result of current year capital additions in excess of depreciation expense and loss on disposals.
Current year depreciation expense and loss on disposals were $2,879,702 and capital expenditures were $5,424,990.
Major capital additions for the current fiscal year included the following:
● Chiller Replacement $ 266,762 ● Boiler Project – Construction in Progress $ 299,311 ● Athletic Field Project – Construction in Progress $ 4,497,089
-11- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
NONCURRENT LIABILITIES
At the end of the current fiscal year, the District had total general obligation debt of $24,351,748 consisting of $7,095,000 in bonds payable, $17,134,000 in notes payable, and $122,748 unamortized bond premiums. The entire amount is backed by the full faith and credit of the District. The District's general obligation debt (net of unamortized premium) decreased by $3,046,444 or 11.12% during the fiscal year.
During 2017-2018, the District issued general obligation bonds, Series of 2017, in the amount of $7,555,000 which currently refunded general obligation bonds, Series of 2011, and to finance the planning, design and construction and improvements, renovations and extraordinary repairs to, and the acquisition and installation of equipment machinery and furnishings for various buildings and facilities of the District. The District currently refunded general obligation notes, Series of 2011, to reduce future debt service payments by approximately $100,000.
State statutes limit the amount of general obligation debt the District may issue up to 225% of its borrowing base capacity which is calculated as the annual arithmetic average of the total revenues for the preceding three fiscal years. The current debt limitation for the District is $112,318,633 which exceeds the District's outstanding general obligation debt as of June 30, 2018.
The District maintains an AA rating from Standard and Poor's.
The District reports its allocated portion of its defined benefit unfunded benefit obligation related to its participation in the Pennsylvania State Employees’ Retirement System ("PSERS"). The District's allocated portion of the net pension liability is an actuarially determined estimate of the unfunded cost of the pension plan obligation which totaled $83,318,000 as of June 30, 2018. The District's net pension liability increased by $1,351,000 or 16.48% during the fiscal year.
The District reports a liability for its other post-employment benefits ("OPEB") related to its single employer OPEB plan and its participation in the PSERS health insurance premium assistance program. The District’s OPEB liability is an actuarially determined estimate of the unfunded cost of the OPEB obligation which totaled $6,223,448 as of June 30, 2018. The District’s OPEB liability decreased by $195,862 or 3.05% during the fiscal year.
Other noncurrent liabilities consist of the District's liabilities for capital leases, compensated absences and accrued retirement bonuses, which totaled $3,127,026 as of June 30, 2018. These liabilities increased by $103,614 or 3.05% during the fiscal year.
FACTORS BEARING ON THE DISTRICT'S FUTURE
While the District continues to be strong financially, there continues to be concerns regarding the economic and political outlook for the state and the local community. As the preceding information shows, the District maintains a healthy investment in capital assets to support and provide comprehensive educational services. The District also considers future implications of current and ongoing financial obligations and prudently manages its financial assets. Strong academic performance is supported by reasonable and competitive per pupil spending.
The District adopted a 2018-2019 budget totaling $53,349,470 which used $504,870 of General Fund fund balance as of June 30, 2018 and the real estate tax millage was increased by 1.50%.
As we have seen throughout the nation, the economic situation is having an effect on the public sector. Challenges face many school districts in Pennsylvania on a number of issues. With the passage of Act 1 of 2006, our District is faced with a cap on the amount of money that can be funded from a property tax increase without voter referendums. This cap is based upon a percentage calculated and provided by the Pennsylvania Department of Education. While some exceptions may apply that would allow for a tax increase in excess of the index, the District will face pressure to keep tax increases at or below the allowable increase for the foreseeable future. In addition, recent legislation has severely hampered the potential benefits of using special exceptions in future years. Another implication of the new law includes earlier budgetary planning cycles.
-12- LAMPETER-STRASBURG SCHOOL DISTRICT
MANAGEMENT'S DISCUSSION AND ANALYSIS – UNAUDITED
June 30, 2018
In addition to demonstrating proficiency of the Pennsylvania Core and Academic Standards, our District is faced with additional challenges from the mandates imposed by the Federal government through the reauthorization of the Elementary and Secondary Education Act, or the Every Student Succeeds Act ("ESSA"). ESSA has far-reaching requirements on standardized testing; reporting academic performance; adequate yearly progress goals; teacher qualifications, certifications, and training; disaggregation of student achievement data; the education of English Language Learners and extensive reporting to the community. It will require a continued, and possibly greater, emphasis on investment in curricular materials, staff development, and communication to comply with ESSA’s mandates.
Many school districts face the common problem of escalating costs for employee benefits, particularly the retirement expenses of the Public School Employees’ Retirement System ("PSERS") system and, as in the case for our District, self-insured medical costs. Both of these costs are set by outside influences and, therefore, are not discretionary costs that can be controlled by District management.
Market performance of the invested PSERS funds have resulted in estimated increases that will affect our employer contributions for years to come. While the actual effect of the current market has yet to be determined, higher employer costs in the short term and dramatically higher rates in the future are being planned for by the District through the use of an assigned fund balance integrated with millage increases. This condition will have an alarming effect on school district budgeting across the Commonwealth and has led to significant reductions in programs and services. The portion of funds assigned in the District’s fund balance to be used to contain the projected increases in the employer share of PSERS will not be enough to alleviate the problem, but it will allow the District to prudently plan for any potential changes. The District is fortunate to have anticipated the looming crisis and fortunate to have assigned funds to help lessen the dramatic impact that other school districts may experience.
On November 23, 2010, Governor Edward Rendell signed Pension Reform Legislation ("House Bill 2497") into law. The legislation is now known as Act 120 of 2010. House Bill 2497 includes a series of actuarial and funding changes to the Public School Employees’ Retirement System ("PSERS") and benefit reductions for individuals who become new members of PSERS on or after July 1, 2011. House Bill 2497 will not impact the pension benefits of current or retired PSERS members. As a result of the legislation the employer contribution rate for 2019-2020 is projected at 34.79%. Currently, the employer contribution rate for 2018-2019 is 33.43%, which is an increase of 2.64% from the 2017-2018 employer contribution rate of 32.57%. It is estimated that the increase in the employer contribution rate for 2018-2019 will increase the District's retirement expense by approximately $490,000, of which the District's share is $245,000.
The costs of medical benefits will continue to have an effect on the District budget, as the District continues to offer a competitive benefits package to employees through the District's self-insured plan. The District continues to implement various strategies to lower the pace of medical inflation
Maintaining an appropriate physical environment for learning requires investment in the construction, expansion, and renovation of school facilities. This is a well-planned and ongoing process in our District, accompanied by constant monitoring of enrollment trends and financial implications for the District.
In conclusion, the District has committed itself to financial and educational excellence for the future. The District’s systems of budgeting and internal controls are well regarded and consistently followed. Continued diligence in all financial matters will be a key component of continued financial performance well into the future.
CONTACTING THE DISTRICT FINANCIAL MANAGEMENT
This financial report is designed to provide a general overview of the District's finances for all those with an interest in the District's finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to the Business Manager, Lampeter-Strasburg School District, PO Box 428, Lampeter, PA 17537.
-13- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF NET POSITION (DEFICIT)
June 30, 2018 Governmental Business-type Activities Activities Total ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT ASSETS Cash and cash equivalents$ 2,720,827 $ 204,462 $ 2,925,289 Investments 14,651,682 250,746 14,902,428 Taxes receivable 1,090,944 - 1,090,944 Due from other governments 2,447,546 66,410 2,513,956 Internal balances 166,932 (166,932) - Other receivables 225,188 2,216 227,404 Inventories 67,718 66,057 133,775 Total current assets 21,370,837 422,959 21,793,796 NONCURRENT ASSETS Capital assets, net 50,546,445 104,397 50,650,842 Total assets 71,917,282 527,356 72,444,638 DEFERRED OUTFLOWS OF RESOURCES Deferred charges - pension 14,379,166 567,992 14,947,158 Deferred charges - OPEB 860,484 36,326 896,810 Deferred amounts on debt refunding 133,197 - 133,197
Total deferred outflows of resources 15,372,847 604,318 15,977,165
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION (DEFICIT) CURRENT LIABILITIES Accounts payable 3,206,320 8,883 3,215,203 Accrued salaries, payroll withholdings and benefits 4,713,669 3,685 4,717,354 Due to other governments 349,249 - 349,249 Accrued interest payable 167,010 - 167,010 Unearned revenue 2,837 69,543 72,380 Total current liabilities 8,439,085 82,111 8,521,196 NONCURRENT LIABILITIES Due within one year 5,354,252 - 5,354,252 Due in more than one year 108,155,206 3,510,764 111,665,970 Total noncurrent liabilities 113,509,458 3,510,764 117,020,222 Total liabilities 121,948,543 3,592,875 125,541,418 DEFERRED INFLOWS OF RESOURCES Deferred credits - pension 941,589 37,193 978,782 Deferred credits - OPEB 200,239 8,454 208,693 Total deferred outflows of resources 1,141,828 45,647 1,187,475 NET POSITION (DEFICIT) Net investment in capital assets 26,327,894 104,397 26,432,291 Restricted 4,132,958 - 4,132,958 Unrestricted (deficit) (66,261,094) (2,611,245) (68,872,339)
Total net position (deficit) $ (35,800,242) $ (2,506,848) $ (38,307,090)
See accompanying notes -14- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF ACTIVITIES
Year ended June 30, 2018 Net (Expense) Revenue and Program Revenues Changes in Net Position (Deficit) Charges Operating Capital for Grants and Grants and Governmental Business-type Expenses Services Contributions Contributions Activities Activities Total GOVERNMENTAL ACTIVITIES Instruction$ 33,678,751 $ 88,972 $ 5,864,266 $ - $ (27,725,513) $ - $ (27,725,513) Instructional student support 3,526,657 - 442,753 - (3,083,904) - (3,083,904) Administrative and financial support services 5,421,231 - 465,296 - (4,955,935) - (4,955,935) Operation and maintenance of plant services 3,964,524 - 253,846 - (3,710,678) - (3,710,678) Pupil transportation 1,590,475 6,379 714,818 - (869,278) - (869,278) Student activities 1,160,359 95,522 95,931 - (968,906) - (968,906) Community services 6,000 - - - (6,000) - (6,000) Interest and amortization expense related to noncurrent liabilities 503,561 - 521,031 - 17,470 - 17,470
-15- Total governmental activities 49,851,558 190,873 8,357,941 - (41,302,744) - (41,302,744)
BUSINESS-TYPE ACTIVITIES Food service 1,585,837 837,944 659,503 - - (88,390) (88,390) Child care 489,915 423,461 55,211 - - (11,243) (11,243) Total business-type activities 2,075,752 1,261,405 714,714 - - (99,633) (99,633)
Total primary government $ 51,927,310 $ 1,452,278 $ 9,072,655 $ - (41,302,744) (99,633) (41,402,377)
GENERAL REVENUES Property taxes levied for general purposes 34,908,32 8 - 34,908,328 Other taxes levied for general purposes 3,676,340 - 3,676,340 Grants and entitlements not restricted to specific programs 4,458,606 - 4,458,606 Investment earnings 304,610 529 305,139 Loss on disposal of capital assets (38,342) - (38,342) TRANSFERS (16,351) 16,351 - Total general revenues and transfers 43,293,191 16,880 43,310,071
CHANGE IN NET POSITION (DEFICIT) 1,990,447 (82,753) 1,907,694 NET POSITION (DEFICIT) Beginning of year, restated (37,790,689) (2,424,095) (40,214,784)
End of year $ (35,800,242) $ (2,506,848) $ (38,307,090)
See accompanying notes LAMPETER-STRASBURG SCHOOL DISTRICT
BALANCE SHEET - GOVERNMENTAL FUNDS
June 30, 2018 Major Funds Capital Public General Projects Purpose Fund Fund Trust Total ASSETS Cash and cash equivalents$ 1,000,005 $ 1,037,409 $ 14,252 $ 2,051,666 Investments 7,960,942 5,453,298 - 13,414,240 Taxes receivable, net 1,090,944 - - 1,090,944 Due from other funds 229,705 - - 229,705 Due from other governments 2,447,546 - - 2,447,546 Other receivables 138,165 - - 138,165 Inventories 67,718 - - 67,718
Total assets $ 12,935,025 $ 6,490,707 $ 14,252 $ 19,439,984
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES LIABILITIES Accounts payable$ 291,796 $ 2,372,001 $ - $ 2,663,797 Due to other funds 62,773 - - 62,773 Accrued salaries, payroll withholdings and benefits 4,713,669 - - 4,713,669 Due to other governments 349,249 - - 349,249 Unearned revenue 22,475 - - 22,475 Total liabilities 5,439,962 2,372,001 - 7,811,963
DEFERRED INFLOWS OF RESOURCES Unavailable revenues - property and per capita taxes 276,499 - - 276,499
FUND BALANCES Nonspendable Inventories 67,718 - - 67,718 Restricted for Capital projects - 4,118,706 - 4,118,706 Student organizations - - 14,252 14,252 Assigned to Employer retirement rate stabilization 1,300,000 - - 1,300,000 Property tax assessment appeals 171,710 - - 171,710 Technology initiatives 554,000 - - 554,000 Unassigned 5,125,136 - - 5,125,136 Total fund balances 7,218,564 4,118,706 14,252 11,351,522
Total liabilities, deferred inflows of resources and fund balances $ 12,935,025 $ 6,490,707 $ 14,252 $ 19,439,984
See accompanying notes -16- LAMPETER-STRASBURG SCHOOL DISTRICT
RECONCILIATION OF GOVERNMENTAL FUNDS BALANCE SHEET TO NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF NET POSITION (DEFICIT)
June 30, 2018 TOTAL GOVERNMENTAL FUND BALANCES $ 11,351,522
Amounts reported for governmental activities in the statement of net position (deficit) are different because:
Capital assets used in governmental activities are not financial resources and therefore are not reported in the governmental funds balance sheet. 50,546,445
Deferred outflows of resources for deferred amounts on debt refunding are currently expended in the governmental funds, whereas they are capitalized and amortized over the life of the respective debt in the government-wide statement of net position (deficit). 133,197
Deferred outflows of resources and deferred inflows of resources related to pensions and other post-employment benefits are not reported as assets and liabilities in the governmental funds balance sheet. 14,097,822
Some of the District's property taxes, per capita taxes and certain other receivables will be collected after year-end, but are not available soon enough to pay for the current period's expenditures, and therefore are reported as deferred inflows of resources on the governmental funds balance sheet. 296,137
The Internal Service Fund is used by management to charge the cost of health insurance claims to the General Fund. The assets and liabilities of the District's Internal Service Fund are included in the governmental activities on the government-wide statement of net position (deficit). 1,451,103
Noncurrent liabilities are not due and payable in the current period and therefore are not reported as liabilities in the governmental funds balance sheet. (113,509,458)
Accrued interest payable on long-term liabilities is included in the statement of net position (deficit), but is excluded from the governmental funds balance sheet until due and payable. (167,010)
NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES $ (35,800,242)
See accompanying notes -17- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS
Year ended June 30, 2018 Major Funds Capital Public General Projects Purpose Fund Fund Trust Total REVENUES Local sources$ 38,737,224 $ 59,013 $ 10,997 $ 38,807,234 State sources 12,230,945 - - 12,230,945 Federal sources 1,011,717 - - 1,011,717 Total revenues 51,979,886 59,013 10,997 52,049,896
EXPENDITURES Current Instruction 30,009,602 - - 30,009,602 Support services 13,565,775 327,793 - 13,893,568 Operation of noninstructional services 1,012,595 - 10,051 1,022,646 Facilities acquisition, construction and improvement services - 5,408,639 - 5,408,639 Debt service 5,677,693 15,548 - 5,693,241 Total expenditures 50,265,665 5,751,980 10,051 56,027,696
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES 1,714,221 (5,692,967) 946 (3,977,800)
OTHER FINANCING SOURCES (USES) Proceeds from extended term financing - 64,805 - 64,805 Issuance of debt - 2,005,680 - 2,005,680 Issuance of debt - refunding - 5,549,320 - 5,549,320 Payment of debt - refunding - (5,478,320) - (5,478,320) Refund of prior year receipts (153,835) - - (153,835) Transfers in - 578,290 - 578,290 Transfers out (578,290) (16,351) - (594,641) Total other financing sources (uses) (732,125) 2,703,424 - 1,971,299
NET CHANGE IN FUND BALANCES 982,096 (2,989,543) 946 (2,006,501)
FUND BALANCES Beginning of year 6,236,468 7,108,249 13,306 13,358,023
End of year $ 7,218,564 $ 4,118,706 $ 14,252 $ 11,351,522
See accompanying notes -18- LAMPETER-STRASBURG SCHOOL DISTRICT
RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES ON THE STATEMENT OF ACTIVITIES
Year ended June 30, 2018 NET CHANGE IN FUND BALANCES - GOVERNMENTAL FUNDS $ (2,006,501)
Amounts reported for governmental activities in the statement of activities are different because:
Capital outlays are reported in governmental funds as expenditures. However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays exceeded depreciation expense and the net book value of disposed assets in the current period. Capital outlay expenditures $ 5,408,639 Net book value of disposed assets (38,342) Depreciation expense (2,808,145) 2,562,152
Because some property and per capita taxes and certain other receivables will not be collected for several months after the District's fiscal year ends, they are not considered as "available" revenues in the governmental funds. Deferred inflows of resources decreased by this amount in the current period. Deferred inflows of resources June 30, 2017 (307,988) Deferred inflows of resources June 30, 2018 296,137 (11,851)
The Internal Service Fund is used by management to charge the cost of health insurance claims to the General Fund. The change in net position of the Internal Service Fund is reported with the governmental activities. (283,488)
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment of the principal of long-term debt consumes the current financial resources of the governmental funds. Neither transaction, however, has any effect on the change in net position of governmental activities. Also, governmental funds report the effect of premiums, discounts and similar items when long-term debt is issued, whereas these amounts are deferred and amortized in the statement of activities. This amount is the net effect of these differences in the treatment of long-term debt and related items. Repayment of bonds and notes payable 10,423,000 Issuance of debt (7,555,000) Proceeds from extended term financing (64,805) Repayment of extended term financing 17,560 Amortization of premiums and deferred amounts on refunding 220,579 3,041,334
Some expenses reported in the statement of activities do not require the useof current financial resources, and, therefore are not reported as expenditures on governmental funds. Current year change in accrued interest payable 6,861 Change in net pension liability and related deferred inflows and outflows (1,921,001) Current year change in accrued retirement bonuses (48,825) Current year change in compensated absences (8,317) Change in net OPEB liability and related deferred inflows and outflows 660,083 (1,311,199)
CHANGE IN NET POSITION (DEFICIT) OF GOVERNMENTAL ACTIVITIES $ 1,990,447 See accompanying notes -19- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF NET POSITION (DEFICIT) - PROPRIETARY FUNDS
June 30, 2018 Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund ASSETS AND DEFERRED OUTFLOWS OF RESOURCES CURRENT ASSETS Cash and cash equivalents$ 39,710 $ 164,752 $ 204,462 $ 669,161 Investments - 250,746 250,746 1,237,442 Due from other governments 66,410 - 66,410 - Due from other funds 6,568 56,205 62,773 - Other receivables - 2,216 2,216 87,023 Inventories 66,057 - 66,057 - Total current assets 178,745 473,919 652,664 1,993,626 NONCURRENT ASSETS Capital assets, net 104,397 - 104,397 - Total assets 283,142 473,919 757,061 1,993,626 DEFERRED OUTFLOWS OF RESOURCES Deferred charges - pension 394,606 173,386 567,992 - Deferred charges - OPEB 23,610 12,716 36,326 - Total deferred outflows of resources 418,216 186,102 604,318 -
LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION (DEFICIT) CURRENT LIABILITIES Accounts payable$ 8,699 $ 184 $ 8,883 $ 542,523 Due to other funds 171,218 58,487 229,705 - Accrued salaries, payroll withholdings and benefits 3,100 585 3,685 - Unearned revenue 69,543 - 69,543 - Total current liabilities 252,560 59,256 311,816 542,523 NONCURRENT LIABILITIES Due within one year - - - - Due in more than one year 2,433,583 1,077,181 3,510,764 - Total noncurrent liabilities 2,433,583 1,077,181 3,510,764 - Total liabilities 2,686,143 1,136,437 3,822,580 542,523 DEFERRED INFLOWS OF RESOURCES Deferred charges - pension 25,840 11,353 37,193 - Deferred charges - OPEB 5,494 2,960 8,454 - Total deferred inflows of resources 31,334 14,313 45,647 - NET POSITION (DEFICIT) Net investment in capital assets 104,397 - 104,397 - Unrestricted (deficit) (2,120,516) (490,729) (2,611,245) 1,451,103
Total net position (deficit) $ (2,016,119) $ (490,729) $ (2,506,848) $ 1,451,103
See accompanying notes -20- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION (DEFICIT) - PROPRIETARY FUNDS
Year ended June 30, 2018 Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund OPERATING REVENUES Charges for services$ 837,944 $ 423,461 $ 1,261,405 $ 5,197,460
OPERATING EXPENSES Salaries 541,713 287,333 829,046 - Employee benefits 326,929 177,485 504,414 5,493,436 Purchased professional and technical services 39,750 24 39,774 - Purchased services - 100 100 - Supplies 644,230 24,973 669,203 - Depreciation 33,215 - 33,215 - Total operating expenses 1,585,837 489,915 2,075,752 5,493,436
Operating loss (747,893) (66,454) (814,347) (295,976)
NONOPERATING REVENUES Earnings on investments 145 384 529 12,488 State sources 140,534 55,211 195,745 - Federal sources 518,969 - 518,969 - Total nonoperating revenues 659,648 55,595 715,243 12,488
CHANGE IN NET POSITION (DEFICIT) BEFORE TRANSFERS (88,245) (10,859) (99,104) (283,488)
TRANSFERS IN 16,351 - 16,351 -
CHANGE IN NET POSITION (DEFICIT) (71,894) (10,859) (82,753) (283,488)
NET POSITION (DEFICIT) Beginning of year, restated (1,944,225) (479,870) (2,424,095) 1,734,591
End of year $ (2,016,119) $ (490,729) $ (2,506,848) $ 1,451,103
See accompanying notes -21- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF CASH FLOWS - PROPRIETARY FUNDS
Year ended June 30, 2018
Major Funds Food School-Age Internal Service Child Care Service Fund Fund Total Fund CASH FLOWS FROM OPERATING ACTIVITIES Cash received from charges for services$ 877,369 $ 415,632 $ 1,293,001 $ - Cash received from assessments made to other funds - - - 5,263,781 Cash payments to employees for services (790,032) (406,832) (1,196,864) - Cash payments for insurance claims - - - (5,229,762) Cash payments to supplies for goods and services (576,563) (25,730) (602,293) - Net cash provided by (used for) operating activities (489,226) (16,930) (506,156) 34,019
CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES State sources 135,584 55,211 190,795 - Federal sources 366,020 - 366,020 - Net cash provided by noncapital financing activities 501,604 55,211 556,815 -
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES Acquisition of capital assets (16,351) - (16,351) - Transfers in 16,351 - 16,351 - Net cash used for capital and related financing activities - - - -
CASH FLOWS FROM INVESTING ACTIVITIES Earnings on investments 145 384 529 12,488 Net sale (purchase) of investments - (116) (116) (11,568) Net cash provided by investing activities 145 268 413 920
Net increase in cash 12,523 38,549 51,072 34,939 CASH Beginning of year 27,187 126,203 153,390 634,222
Ending of year $ 39,710 $ 164,752 $ 204,462 $ 669,161
Reconciliation of operating loss to net cash provided by (used for) operating activities: Operating loss$ (747,893) $ (66,454) $ (814,347) $ (295,976) Adjustments to reconcile operating loss to net cash provided by (used for) operating activities Depreciation 33,215 - 33,215 - Donated commodities used 98,697 - 98,697 - (Increase) decrease in Due from other funds 41,121 (9,187) 31,934 - Other receivables 1,120 1,358 2,478 66,321 Inventories 833 - 833 - Increase (decrease) in Accounts payable 7,888 (633) 7,255 263,674 Due to other funds 53,049 46,959 100,008 - Accrued salaries, payroll withholdings and benefits 1,300 585 1,885 - Unearned revenue (2,817) - (2,817) - Noncurrent liabilities and deferred charges and credits 24,261 10,442 34,703 - Net cash provided by (used for) operating activities $ (489,226) $ (16,930) $ (506,156) $ 34,019
SUPPLEMENTAL DISCLOSURE Noncash noncapital financing activity USDA donated commodities$ 96,442 $ - $ 96,442 $ -
See accompanying notes -22- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF NET POSITION - FIDUCIARY FUNDS
June 30, 2018 Private- Purpose Agency Trust Funds ASSETS Cash and cash equivalents$ 198,250 $ 158,103 Other accounts receivable - 3,009 Total assets 198,250 161,112
LIABILITIES Accounts payable 10,800 16,350 Due to student groups - 144,762 Total liabilities 10,800 $ 161,112
NET POSITION Net position held in trust for scholarships$ 187,450
See accompanying notes -23- LAMPETER-STRASBURG SCHOOL DISTRICT
STATEMENT OF CHANGES IN NET POSITION - FIDUCIARY FUND
Year ended June 30, 2018 with summarized comparative totals for 2017 Private-Purpose Trust 2018 2017 ADDITIONS Gifts and contributions$ 9,240 $ 13,207 Investment earnings 362 360 Total additions 9,602 13,567
DEDUCTIONS Scholarships awarded and fees paid 15,550 16,221
CHANGE IN NET POSITION (5,948) (2,654)
NET POSITION Beginning of year 193,398 196,052
End of year $ 187,450 $ 193,398
See accompanying notes -24- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
(1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The Lampeter-Strasburg School District (the "District") operates two elementary schools, one middle school and a high school to provide education and related services to the residents in the Townships of Strasburg and West Lampeter and the Borough of Strasburg. The District operates under current standards prescribed by the Pennsylvania Department of Education in accordance with the provisions of the School Laws of Pennsylvania as a school district of the third class. The District operates under a locally elected nine-member board form of government (the "School Board").
The financial statements of the District have been prepared in accordance with generally accepted accounting principles ("GAAP") as applied to governmental units. The Governmental Accounting Standards Board ("GASB") is the authoritative standard-setting body for the establishment of governmental accounting and financial reporting principles. The more significant of these accounting policies are as follows:
Reporting Entity GASB has established the criteria for determining the activities, organizations and functions of government to be included in the financial statements of the reporting entity. In evaluating the District as a reporting entity, management has addressed all potential component units which may or may not fall within the District's accountability. The criteria used to evaluate component units for possible inclusion as part of the District's reporting entity are financial accountability and the nature and significance of the relationship. The District is considered to be an independent reporting entity and has no component units.
Basis of Presentation Government-Wide Financial Statements The statement of net position (deficit) and the statement of activities display information about the District as a whole. These statements distinguish between activities that are governmental and those that are considered business-type activities. These statements include the financial activities of the primary government except for fiduciary funds.
The government-wide financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of timing of the related cash flows. This is the same approach used in the preparation of the proprietary fund financial statements but differs from the manner in which governmental fund financial statements are prepared as further defined below. Therefore, governmental fund financial statements include a reconciliation with brief explanations to better identify the relationship between the government-wide statements and the statements of governmental funds.
The government-wide statement of net position (deficit) presents the financial position of the District which is the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources and is classified in one of three components. Net investment in capital assets consists of capital assets net of accumulated depreciation and reduced by the outstanding balances of borrowing attributable to acquiring, constructing or improving those assets. The net position of the District is reported as restricted when constraints placed on net position use is either externally imposed by creditors (such as through debt covenants), grantors, contributors or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. Unrestricted net position is the net position that does not meet the definition of "net investment in capital assets" or "restricted net position."
The statement of net position (deficit) includes separate sections for deferred outflows of resources and deferred inflows of resources. Deferred outflows of resources represent a consumption of net position that applies to future periods and will not be recognized as an outflow of resources (expense) until that time. Deferred inflows of resources represent an acquisition of net position that applies to future periods and will not be recognized as an inflow of resources (revenue) until that time.
-25- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
The government-wide statement of activities presents a comparison between expenses and program revenues for each function of the business-type activities of the District and for each governmental function. Expenses are those that are specifically associated with a service or program and are therefore clearly identifiable to a particular function. Program revenues include charges paid by the recipients of the goods or services offered by the programs and grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Revenues which are not classified as program revenues are presented as general revenues. The comparison of program revenues and expenses identifies the extent to which each function is self-financing or draws from the general revenues of the District.
Except for interfund activity and balances between the funds that underlie governmental activities and the funds that underlie business-type activities, which are reported as transfers and internal balances, the effect of interfund activity has been removed from these statements.
Fund Financial Statements During the school year, the District segregates transactions related to certain District functions or activities in separate funds in order to aid financial management and to demonstrate legal compliance. Fund financial statements report detailed information about the District. The focus of governmental and proprietary fund financial statements is on major funds rather than reporting funds by type. Each major fund is presented in a separate column. Fiduciary fund financial statements are presented by fund type.
Governmental Funds All governmental funds are accounted for using the modified accrual basis of accounting and the current financial resources measurement focus. Under this basis, revenues are recognized in the accounting period in which they become measurable and available. Expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable. The District reports the following major governmental funds:
The General Fund is the government's primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
The Capital Projects Fund accounts for financial resources restricted, committed or assigned to be used for capital expenditures or for the acquisition, construction of capital facilities, improvements and/or equipment.
Revenue Recognition In applying the "susceptible to accrual concept" under the modified accrual basis, revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers tax revenue to be available if collected within 60 days of the end of the fiscal period. Deferred inflows of resources are reported in connection with receivables for tax revenues that are not considered to be available to liquidate liabilities of the current period. Revenue from federal, state and other grants designated for payment of specific District expenditures is recognized when the related expenditures are incurred; accordingly, when such funds are received, they are reported as unearned revenues until earned. Other receipts are recorded as revenue when received in cash because they are generally not measurable until actually received.
Expenditure Recognition The measurement focus of governmental fund accounting is on decreases in net financial resources (expenditures) rather than expenses. Most expenditures are measurable and are recorded when the related fund liability is incurred. However, debt service expenditures, as well as expenditures related to compensated absences, special termination benefits, other post-employment benefits and claims and judgments are recorded only when payment is due. Allocations of costs, such as depreciation and amortization, are not recognized in the governmental funds.
-26- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Proprietary Funds Like the government-wide financial statements, proprietary funds are accounted for using the economic resources measurement focus and the accrual basis of accounting. These funds account for operations that are primarily financed by user charges. The economic resource focus concerns determining costs as a means of maintaining the capital investment and management control. Revenues are recognized when they are earned and expenses are recognized when they are incurred. Allocations of certain costs, such as depreciation, are recorded in proprietary funds. The District reports the following proprietary funds:
The Food Service Fund accounts for the revenues and costs of providing meals to students during the school year.
The School-Age Child Care Fund accounts for tuition revenue and program expenses for a program designed to provide care for students after school hours.
The Internal Service Fund is used to account for hospitalization costs which are services provided to the District’s employees as benefits.
These funds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the proprietary funds' principal ongoing operations. The principal operating revenues of the District's proprietary funds are charges for services. Operating expenses for the District's proprietary funds include payroll, employee benefits, supplies and administrative costs. All revenues or expenses not meeting this definition are reported as nonoperating revenues and expenses.
Fiduciary Funds Fiduciary funds account for the assets held by the District as a trustee or agent for individuals, private organizations and/or governmental units and are, therefore, not available to support the District's own programs. The District accounts for these assets in a private-purpose trust and agency fund. The private-purpose trust fund accounts for activities in various scholarship accounts, whose sole purpose is to provide annual scholarships to particular students as described by donor stipulations. The agency fund accounts for funds held on behalf of the students in the District. The measurement focus and basis of accounting for the private-purpose trust is the same as for proprietary funds, while the agency fund is custodial in nature (assets equal liabilities) and does not involve measurement of results of operations.
Cash and Cash Equivalents The District's cash and cash equivalents are considered to be cash on hand, demand deposits and short- term investments with original maturities of three months or less from the date of acquisition.
Investments Investments are stated at fair value based upon quoted market prices, except for certificates of deposit which are recorded at cost which approximates fair value.
Fair Value Measurements of Assets and Liabilities GAAP defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a fair value hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market data obtained from sources independent of the District. Unobservable inputs reflect the District's assumptions about the inputs market participants would use in pricing the asset or liability based on the best information available in the circumstances. The fair value hierarchy is categorized into three levels based on the inputs as follows:
-27- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Level 1 – Valuations based on quoted prices in active markets for identical assets or liabilities that the District has the ability to access. Since valuations are based on quoted prices that are readily and regularly available in an active market, valuation of these assets and liabilities does not require a significant degree of judgment.
Level 2 – Valuations based on quoted prices in markets that are not active or for which all significant inputs are observable, either directly or indirectly.
Level 3 – Valuations based on inputs that are unobservable, that is, inputs that reflect the District's own assumptions.
Interfund Receivables and Payables Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either "due to/due from other funds" (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the noncurrent portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances."
Property Taxes Taxes are levied on July 1 and are payable in the following periods:
July 1 – August 31 - Discount period, 2% of gross levy September 1 – October 31 - Face period November 1 to collection - Penalty period, 10% of gross levy January 1 - Lien date
The County Board of Assessments determines assessed valuations of property and the District bills and collects its own property taxes. The tax on real estate for public school purposes for fiscal 2017-2018 was 20.5494 mills ($20.55 for $1,000 of assessed valuation). The District experiences very small losses from uncollectible property taxes. Property taxes constitute a lien against real property and usually can be collected in full when title transfers. The District has no property taxes receivable greater than 3 years old.
Taxpayers within the District have the option of paying in three installments. These installments have the following due dates:
Installment One - August 31 Installment Two - October 31 Installment Three - December 31
The discount (two percent) is not applicable to installment payments; however, the penalty (10 percent) will be added if second and third installments are paid subsequent to the due dates.
Unearned Revenues Unearned revenue arises when assets are recognized before revenue recognition criteria have been satisfied.
Prepaid Items and Inventories Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in the government-wide and fund financial statements.
All inventories are valued at the lower of cost (first-in, first-out method) or market.
-28- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Capital Assets Capital assets, which include property, plant and equipment, are reported in the applicable governmental or business-type activities columns in the government-wide financial statements and the proprietary fund financial statements. Capital assets are defined by the District as assets with an initial individual cost of more than $5,000. Such assets are recorded at historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair value at the date of donation.
The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets' lives are not capitalized.
Major outlays for capital assets and improvements are capitalized as projects are constructed, inclusive of ancillary costs.
Property, plant and equipment (net of salvage value) of the District is depreciated using the straight-line method over the following estimated useful lives: buildings – 40 years; building improvements – 20 years; land improvements – 20 years; furniture, fixtures and equipment – 5-12 years; vehicles – 5-10 years.
Impairment of Long-Lived Assets The District evaluates prominent events or changes in circumstances affecting capital assets to determine whether impairment of a capital asset has occurred. A capital asset is generally considered impaired if both (a) the decline in service utility of the capital asset is large in magnitude and (b) the event or change in circumstances is outside the normal life cycle of the capital asset. If a capital asset is considered to be impaired, the amount of impairment is measured by the method that most reflects the decline in service utility of the capital asset at the lower of carrying value or fair value for impaired capital assets that will no longer be used by the District. No impairment losses were recognized in the year ended June 30, 2018.
Compensated Absences District policies permit employees to accumulate earned but unused vacation, personal and sick days. The liability for these compensated absences is recorded as a noncurrent liability in the government-wide financial statements. A liability for these amounts is reported in the governmental fund financial statements only to the extent they have matured, for example, as a result of employee resignations and retirements.
Long-Term Obligations In the government-wide and proprietary fund financial statements, long-term debt and other long-term obligations are reported as liabilities. Bonds payable are reported net of the applicable bond premium or discount. Bond premiums and discounts are deferred and amortized over the life of the bonds. Deferred amounts on refunding are recorded as a deferred outflow of resources and amortized over the life of the old debt or the life of the new debt, whichever is shorter. All amounts are amortized using the straight-line method.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources and uses. Premiums received and discounts paid on debt issuances are reported as other financing sources and uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures except for refundings paid from proceeds which are reported as other financing costs.
Fund Equity As prescribed by GASB, governmental funds report fund balance in classifications based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in the fund can be spent. The District reports the following fund balance classifications:
-29- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Non-spendable Non-spendable fund balances are amounts that cannot be spent because they are either (a) not in spendable form – such as inventory or prepaid insurance or (b) legally or contractually required to be maintained intact – such as a trust that must be retained in perpetuity.
Restricted Restricted fund balances are restricted when constraints placed on the use of resources are either (a) externally imposed by creditors, grantors, contributors or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.
Committed Committed fund balances are amounts that can only be used for specific purposes determined by a formal action of the District's highest level of decision-making authority, the School Board. Committed amounts cannot be used for any other purpose unless the School Board removes those constraints by taking the same type of formal action (e.g., resolution).
Assigned Assigned fund balances are amounts that are constrained by the District's intent to be used for specific purposes, but are neither restricted nor committed. Intent is expressed by (a) the Chief of Finance and Operations or (b) an appointed body (e.g., finance committee) or (c) an official to which the District has delegated the authority to assign, modify or rescind amounts to be used for specific purposes. Assigned fund balance includes (a) all remaining amounts that are reported in governmental funds (other than the General Fund) that are not classified as non-spendable, restricted or committed, and (b) amounts in the General Fund that are intended to be used for a specific purpose. Specific amounts that are not restricted or committed in a special revenue fund or the capital projects fund are assigned for purposes in accordance with the nature of their fund type.
Unassigned Unassigned fund balance is the residual classification for the General Fund. This classification represents General Fund balance that has not been assigned to other funds, and that has not been restricted, committed or assigned to specific purposes within the General Fund.
When both restricted and unrestricted resources are available for use, it is the District's policy to use externally restricted resources first, then unrestricted resources–committed, assigned or unassigned–in order as needed.
Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
Implementation of New Accounting Pronouncements Effective July 1, 2017, the District adopted the provisions of GASB Statement No. 75, "Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions", GASB Statement No. 80 "Blending Requirements for Certain Component Units-amendment of GASB Statement No. 14", GASB Statement No. 81, "Irrevocable Split-Interest Agreements", GASB Statement No. 82, "Pension Issues-an amendment of GASB Statements No. 67, No. 68 and No. 73"; GASB Statement No. 85, "Omnibus 2017" and GASB Statement No. 86, "Certain Debt Extinguishment Issues".
-30- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
GASB Statement No. 75 replaces the requirements of GASB Statement No. 45 and requires governments to report a liability on the face of the financial statements for the OPEB that they provide. GASB Statement No. 75 requires governments in all types of OPEB plans to present more extensive note disclosures and required supplementary information ("RSI") about their OPEB liabilities. Among the new note disclosures is a description of the effect on the reported OPEB liability of using a discount rate and a healthcare cost trend rate that are one percentage point higher and one percentage point lower than assumed by the government. The new RSI includes a schedule showing the causes of increases and decreases in the OPEB liability and a schedule comparing a government’s actual OPEB contributions to its contribution requirements.
GASB Statement No. 80 amended the blending requirements for the financial statement presentation of component units of all state and local governments. The additional criterion requires blending of a component unit incorporated as a not-for-profit corporation in which the primary government is the sole corporate member. The additional criterion does not apply to component units included in the financial reporting entity pursuant to the provisions of GASB Statement No. 39, "Determining Whether Certain Organizations Are Component Units".
GASB Statement No. 81 required that a government that receives resources pursuant to an irrevocable split- interest agreement recognize assets, liabilities, and deferred inflows of resources at the inception of the agreement. Furthermore, GASB Statement No. 81 required that a government recognize assets representing its beneficial interests in irrevocable split-interest agreements that are administered by a third party, if the government controls the present service capacity of the beneficial interests. GASB Statement No. 81 required that a government recognize revenue when the resources become applicable to the reporting period. The implementation of GASB Statement No. 81 had no impact on the financial statements of the District for the year ended June 30, 2018.
GASB Statement No. 82 addressed issues regarding (1) the presentation of payroll-related measures in required supplementary information, (2) the selection of assumptions and the treatment of deviations from the guidance in an actuarial standard of practice for financial reporting purposes, and (3) the classification of payments made by employers to satisfy employee (plan member) contribution requirements.
GASB Statement No. 85 established accounting and financial reporting requirements for blending component units, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits).
GASB Statement No. 86 established standards of accounting and financial reporting for in-substance defeasance transactions in which cash and other monetary assets acquired with only existing resources— that is, resources other than the proceeds of refunding debt—are placed in an irrevocable trust for the purpose of extinguishing debt. GASB Statement No. 86 also amended accounting and financial reporting requirements for prepaid insurance associated with debt that is extinguished, whether through a legal extinguishment or through an insubstance defeasance, regardless of how the cash and other monetary assets were acquired. Finally, GASB Statement No. 86 established an additional disclosure requirement related to debt that is defeased in substance, regardless of how the cash and other monetary assets were acquired. The implementation of GASB Statement No. 86 had no impact on the financial statements of the District for the year ended June 30, 2018.
New Accounting Pronouncements GASB Statement No. 83, "Certain Asset Retirement Obligations" will be effective for the District for the year ended June 30, 2019. GASB Statement No. 83 addresses accounting and financial reporting for certain asset retirement obligations ("AROs"). An ARO is a legally enforceable liability associated with the retirement of a tangible capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability based on the guidance in GASB Statement No. 83.
-31- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
GASB Statement No. 84, "Fiduciary Activities" will be effective for the District for the year ended June 30, 2019. The objective GASB Statement No. 84 is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. GASB Statement No. 84 establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities.
GASB Statement No. 87, "Leases" will be effective for the District for the year ended June 30, 2021. The objective of GASB Statement No. 87 is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. GASB Statement No. 87 increases the usefulness of financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under GASB Statement No. 87, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about leasing activities.
(2) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
Budgetary Information An annual budget is adopted prior to the beginning of each year for the General Fund on a modified accrual basis of accounting. The General Fund is the only fund for which a budget is legally required, although project-length financial plans are adopted for the Capital Projects fund.
The District is required to publish notice by advertisement at least once in a newspaper of general circulation in the municipalities in which it is located, and within 20 days of final action, that the proposed budget has been prepared and is available for public inspection at the administrative offices of the District. Notice that public hearings will be held on the proposed operating budget must be included in the advertisement; such hearings are required to be scheduled at least 10 days prior to when final action on adoption is taken by the School Board.
After the legal adoption of the budget, the School Board is required to file a copy of the budget with the Pennsylvania Department of Education by July 31. Additional copies of the budget also are required to be filed with the House Education Committee and the Senate Education Committee by September 15.
Legal budgetary control is maintained at the sub-function/major object level. The School Board may make transfers of funds appropriated in any particular item of expenditure by legislative action in accordance with Pennsylvania School Code. Management may amend the budget at the sub-function/sub-object level without approval from the School Board. Appropriations lapse at the end of the fiscal period. Budgetary information reflected in the financial statements is presented at or below the level of budgetary control and includes the effect of approved budget amendments.
(3) DEPOSITS AND INVESTMENTS
State statutes authorize the District to invest in U.S. Treasury bills, time or share accounts of institutions insured by the Federal Deposit Insurance Corporation or in certificates of deposit when they are secured by proper bond or collateral, repurchase agreements, state treasurer's investment pools or mutual funds.
-32- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Deposits Custodial Credit Risk Custodial credit risk is the risk that in the event of a bank failure, the government's deposits may not be returned. At June 30, 2018, the carrying amount of the District's deposits was $4,937,584 and the bank balance was $5,170,906. The District is required by state statute to deposit funds in depositories that are either banks, banking institutions or trust companies located in Commonwealth of Pennsylvania. To the extent that such deposits exceed federal insurance, the depositories must pledge as collateral obligations of the United States, Commonwealth of Pennsylvania or any political subdivision. Under Act 72 of 1971, as amended, the depositories may meet this collateralization requirement by pooling appropriate securities to cover all public funds on deposit. Of the bank balance, $250,000 was covered by federal depository insurance and $3,264,963 was collateralized by the District's depositories in accordance with Act 72. The remaining cash deposits of the District are in the Pennsylvania School District Liquid Asset Fund ("PSDLAF"). Although not registered with the Securities and Exchange Commission and not subject to regulatory oversight, PSDLAF acts like a money market mutual fund in that its objective is to maintain a stable net asset value of $1 per share, is rated by a nationally recognized statistical rating organization and is subject to an independent annual audit. As of June 30, 2018, PSDLAF was rated as AAA by a nationally recognized statistical rating agency.
Investments As of June 30, 2018, the District had the following investments:
Investment Maturities (In Years) Investment Type Fair Value Less than 1 1 – 5 6 – 10 11 – 15 PSDLAF collateralized investment pool $ 6,895,000 $ 6,895,000 $ - $ - $ - Certificates of deposit 3,385,000 2,915,000 470,000 - - Government and agency bonds 2,966,486 2,966,486 - - - $ 13,246,486 $ 12,776,486 $470,000 $ - $ -
PSDLAF collateralized investment pool and government and agency bonds were valued using Level 2 inputs.
Reconciliation of Investments to the Financial Statements Total investments above $13,246,486 Time deposits classified as investments on balance sheet 1,655,942 Total investments per financial statements $14,902,428
Custodial Credit Risk For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the District will not be able to recover the value of the investments or collateral security that are in the possession of an outside party. The District had no investments subject to custodial credit risk as of June 30, 2018.
Interest Rate Risk The District's investment policy limits investment maturities in accordance with state statutes as a means of managing its exposure to fair value losses arising from increasing interest rates. At June 30, 2018, the District was subject to interest rate risk to the extent interest rate changes impact the District’s investments.
Credit Risk The District's investment policy limits its investments that are not backed by the "full faith and credit" of the federal and state government to those with the highest credit rating available for such investments issued by a recognized statistical rating organization.
-33- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
(4) CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2018 was as follows:
Beginning Ending Balance Increases Decreases Balance Governmental activities Capital assets not being depreciated Land and improvements $ 6,159,900 $ - $ - $ 6,159,900 Construction in progress 156,626 4,855,019 - 5,011,645 Total capital assets not being depreciated 6,316,526 4,855,019 - 11,171,545 Capital assets being depreciated Buildings and improvements 83,274,896 121,968 - 83,396,864 Furniture and equipment 2,834,090 431,652 279,776 2,985,966 Total capital assets being depreciated 86,108,986 553,620 279,776 86,382,830 Less accumulated depreciation for Buildings and improvements (42,578,206) (2,567,458) - (45,145,664) Furniture and equipment (1,863,013) (240,687) (241,434) (1,862,266) Total accumulated depreciation (44,441,219) (2,808,145) (241,434) (47,007,930) Total capital assets being depreciated, net 41,667,767 (2,254,525) 38,342 39,374,900 Governmental activities, net $ 47,984,293 $ 2,600,494 $ 38,342 $ 50,546,445 Business-type activities Capital assets being depreciated Machinery and equipment $ 492,549 $ 16,351 $ - $ 508,900 Less accumulated depreciation Machinery and equipment (371,288) (33,215) - (404,503) Business-type activities, net $ 121,261 $ (16,864) $ - $ 104,397
Depreciation expense was charged to functions/programs of the District as follows:
Governmental activities Instruction $ 2,471,815 Administrative and financial support services 144,920 Operation and maintenance of plant services 63,779 Pupil transportation 24,416 Student activities 103,215 Total depreciation expense – governmental activities $ 2,808,145 Business-type activities Food service $ 33,215
As of June 30, 2018, the District had outstanding construction projects to be completed. The amount remaining on the outstanding contracts is approximately $1,397,168.
(5) INTERNAL RECEIVABLES, PAYABLES AND TRANSFERS
The composition of interfund balances as of June 30, 2018 is as follows:
-34- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Receivable To Amount Payable From Amount School-Age Child Care Fund $ 56,205 General Fund $ 56,205 Food Service Fund 6,568 General Fund 6,568 General Fund 58,487 School-Age Child Care Fund 58,487 General Fund 171,218 Food Service Fund 171,218 $292,478 $ 292,478
Interfund balances between funds represent temporary loans recorded at year-end as the result of a final allocation of expenses and state subsidies.
A summary of interfund transfers for the year ended June 30, 2018 is as follows:
Transfers In Amount Transfers Out Amount Capital Projects Fund $578,290 General Fund $ 578,290 Food Service Fund 16,351 Capital Projects Fund 16,351 $594,641 $ 594,641
Transfers from the General Fund to the Capital Projects Fund represent transfers to subsidize costs associated with the acquisition of capital assets. A transfer was made from the Capital Projects Fund to the Food Service Fund for machinery and equipment.
(6) NONCURRENT LIABILITIES
The following summarizes the changes in noncurrent liabilities for the year ended June 30, 2018:
Amount Balance Balance Due Within July 1, 2017 Increases Decreases June 30, 2018 One Year Governmental activities General obligation debt Bonds payable $ 5,435,000 $ 7,555,000 $ 5,895,000 $ 7,095,000 $ 525,000 Notes payable 21,662,000 - 4,528,000 17,134,000 4,688,000 Bond premiums 301,192 - 178,444 122,748 74,033 Total general obligation debt 27,398,192 7,555,000 10,601,444 24,351,748 5,287,033 Other noncurrent liabilities Capital leases 34,353 64,805 17,560 81,598 20,353 Compensated absences 1,088,943 52,187 43,870 1,097,260 14,173 Accrued retirement bonuses 1,821,185 93,803 44,978 1,870,010 32,693 OPEB liability 2,714,146 - 54,999 2,659,147 - Net OPEB liability – PSERS 3,418,675 - 120,896 3,297,779 - Net pension liability – PSERS 78,852,254 1,299,662 - 80,151,916 - Total other noncurrent liabilities 87,929,556 1,510,457 282,303 89,157,710 67,219 Total governmental activities 115,327,748 9,065,457 10,883,747 113,509,458 5,354,252 Business-type activities Compensated absences 29,433 208 - 29,641 - Accrued retirement bonuses 49,498 - 981 48,517 - OPEB liability 142,164 - 14,863 127,301 - Net OPEB liability – PSERS 144,325 - 5,104 139,221 - Net pension liability – PSERS 3,114,746 51,338 - 3,166,084 - Total business-type activities 3,480,166 51,546 20,948 3,510,764 - Total noncurrent liabilities $ 118,807,914 $ 9,117,003 $ 10,904,695 $ 117,020,222 $ 5,354,252
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NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Non-current liabilities of governmental activities are generally liquidated by the General Fund, while noncurrent liabilities of the business-type activities are liquidated by the Food Service and School-Age Child Care Funds.
(7) GENERAL OBLIGATION DEBT
General obligation debt is a direct obligation of the District for which full faith and credit are pledged and is payable from unrestricted local sources. The District has not pledged any assets as collateral for general obligation debt. General obligation debt was issued to finance capital expenditures or to finance the retirement (refund) of prior general obligation debt.
General obligation debt outstanding as of June 30, 2018 consisted of the following:
Original Interest Issue Final Principal Description Rate(s) Amount Maturity Outstanding General obligation bonds Series of 2017 2.41% $ 7,555,000 03/01/2027 $ 7,095,000 Total general obligation bonds 7,095,000 General obligation notes Series of 2002 2.01% - 2.64% $15,000,000 02/05/2022 4,244,000 Series of 2012 0.40% - 4.00% $11,625,000 06/01/2019 1,865,000 Series of 2014 0.50% - 3.00% $ 9,995,000 02/15/2022 9,725,000 Series of 2015 1.65% $ 2,060,000 02/15/2019 1,300,000 Total general obligation notes 17,134,000 Total general obligation debt $ 24,229,000
Annual debt service requirements to maturity on these obligations are as follows:
Principal Interest Total Year ending June 30, Maturities Maturities Maturities 2019 $ 5,213,000 $ 607,199 $ 5,820,199 2020 5,568,000 464,455 6,032,455 2021 5,778,000 307,291 6,085,291 2022 4,740,000 176,325 4,916,325 2023 560,000 70,613 630,613 2024-2027 2,370,000 144,238 2,514,238 $ 24,229,000 $ 1,770,121 $ 25,999,121
On December 13, 2017, the District issued $7,555,000 of general obligation bonds, Series of 2017, the proceeds from which were used to (1) currently refund general obligation bonds, Series of 2011, in the aggregate amount of $5,435,000; (2) finance the planning, design and construction and improvements, renovations and extraordinary repairs to, and the acquisition and installation of equipment, machinery and furnishings for various buildings and facilities of the District and (3) to pay for the costs of issuance. The District currently refunded, general obligation bonds, Series of 2011, to reduce future debt service payments by $99,489.
-36- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Interest Rate Management Plan The General Obligation Notes, Series of 2002, of the District have been issued to the Delaware Valley Regional Finance Authority ("DVRFA"). The DVRFA was formed by certain counties in Southeastern Pennsylvania to provide financing to local government units ("participants") for various projects. DVRFA obtained the funds used to finance these projects by issuing its Local Government Revenue Bonds. In order to reduce the interest costs of participants in its loan program and to enhance their ability to manage their interest rate risks, DVRFA and the participants in its loan program, including the District, have entered into an Interest Rate Management Plan, the provisions of which allow the participants to select fixed or variable rates of interest on their loans. In order to provide this option to participants, DVRFA has entered into interest rate swap agreements with financial institutions. In the event that the swap agreements between DVRFA and the financial institutions are terminated and the value of the swaps to DVRFA at the time of termination is a liability, the participants are required to pay their proportionate share of the liability. The value of the swap agreements relative to the General Obligation Notes, Series of 2002, at June 30, 2018 was an asset of $483,879. The value of the swap agreements relative to the District's General Obligation Notes, Series of 2002, is not reflected on the District's statement of net position.
(8) CAPITAL LEASES
The District has entered into long-term lease agreements for vehicles and equipment. These lease agreements qualify as capital leases for accounting purposes and, therefore, have been recorded at the present value of future minimum lease payments as of the inception dates. The future minimum lease payments under the capital leases and the net present value of the future minimum lease payments as of June 30, 2018 are as follows:
Year ending June 30, Principal Interest Total 2019 $20,353 $3,074 $23,427 2020 21,242 2,185 23,427 2021 22,171 1,257 23,428 2022 15,451 418 15,869 2023 2,381 11 2,392 $81,598 $6,945 $88,543
(9) ACCRUED RETIREMENT BONUSES
Upon voluntary retirement, a professional employee with qualifying years of service according to either the collective bargaining agreement or administrator agreement will receive a lump sum retirement bonus. A summary of the amount recorded as a liability for these accrued retirement bonuses is as follows for June 30, 2018:
Governmental Business-type Activities Activities Accrued retirement benefit $1,737,120 $ 45,069 Employer social security and Medicare share on above 132,890 3,448 $1,870,010 $ 48,517
-37- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
(10) PENSION PLAN
Plan Description The Pennsylvania Public School Employees’ Retirement System ("PSERS") is a governmental cost-sharing multi-employer defined benefit pension plan that provides retirement benefits to public school employees of the Commonwealth of Pennsylvania. The members eligible to participate in PSERS include all full-time public employees, part-time hourly public school employees who render at least 500 hours of service in the school year, and part-time per diem public school employees who render at least 80 days of service in the school year in any of the reporting entities in Pennsylvania. PSERS issues a publicly available financial report that can be obtained at www.psers.state.pa.us.
Benefits Provided PSERS provides retirement, disability, and death benefits. Members are eligible for monthly retirement benefits upon reaching (a) age 62 with at least 1 year credited service; (b) age 60 with 30 more years of credited service; or (c) 35 or more years of service regardless of age. Act 120 of 2010 (Act 120) preserves the benefits of existing members and introduced benefit reductions for individuals who become new members on or after July 1, 2011. Act 120 created two membership classes, Membership Class T-E (Class T-E) and Membership Class T-F (Class T-F). To qualify for normal retirement, Class T-E and Class T-F members must work until age 65 with a minimum of 3 years of service or attain a total combination of age and service that is equal to or greater than 92 with a minimum of 35 years of service. Benefits are generally equal to 2.00% or 2.50%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service. For members whose membership started prior to July 1, 2011, after completion of five years of service, a member’s right to the defined benefits is vested and early retirement benefits may be elected. For Class T-E and Class T-F members, the right to benefits is vested after ten years of service.
Participants are eligible for disability retirement benefits after completion of five years of credited service. Such benefits are generally equal to 2.00% or 2.50%, depending upon membership class, of the member's final average salary (as defined in the code) multiplied by the number of years of credited service, but not less than one-third of such salary nor greater than the benefit the member would have had at normal retirement age. Members over normal retirement age may apply for disability benefits.
Death benefits are payable upon the death of an active member who has reached age 62 with at least one year of credited service (age 65 with at least three years of credited service for Class T-E and Class T-F members) or who has at least five years of credited service (ten years for Class T-E and Class T-F members). Such benefits are actuarially equivalent to the benefit that would have been effective if the member had retired on the day before death.
Contributions Member Contributions Active members who joined PSERS prior to July 22, 1983, contribute at 5.25% (Membership Class T-C) or at 6.50% (Membership Class T-D) of the member's qualifying compensation.
Members who joined PSERS on or after July 22, 1983 and who were active or inactive as of July 1, 2001, contribute at 6.25% (Membership Class T-C) or at 7.50% (Membership Class T-D) of the member's qualifying compensation.
Members who joined PSERS after June 30, 2001 and before July 1, 2011, contribute at 7.50% (automatic Membership Class T-D). For all new hires and for members who elected Class T-D membership, the higher contribution rates began with service rendered on or after January 1, 2002.
-38- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Members who joined PSERS after June 30, 2011, automatically contribute at the Membership Class T-E rate of 7.50% (base rate) of the member's qualifying compensation. All new hires after June 30, 2011, who elect T-F membership, contribute at 10.30% (base rate) of the member's qualifying compensation. Membership Class T-E and T-F are affected by a "shared risk" provision in Act 120 of 2010 that in future fiscal years could cause Membership Class T-E contribution rate to fluctuate between 7.50% and 9.50% and Membership Class T-F contribution rate to fluctuate between 10.30% and 12.30%.
Employer Contributions The District's contractually required contribution rate for fiscal year ended June 30, 2018 was 31.74% of covered payroll, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Contributions to the plan from the District were $7,131,159 for the year ended June 30, 2018.
Pension Liabilities, Pension Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to Pensions At June 30, 2018, the District reported a liability of $83,318,000 for its proportionate share of the net pension liability. The net pension liability was measured as of June 30, 2017, and the total pension liability used to calculate the net pension liability was determined by rolling forward PSERS' total pension liability as of June 30, 2016 to June 30, 2017. The District's proportion of the net pension liability was calculated utilizing the employer's one-year reported covered payroll as it relates to the total one-year reported covered payroll. At June 30, 2017, the District's proportion was 0.1687 percent, which was an increase of 0.0033 percent from its proportion measured as of June 30, 2016. As of June 30, 2018, the net pension liability of $80,151,916 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $3,166,084 of the net pension liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).
For the year ended June 30, 2018, the District recognized pension expense of $1,996,883. At June 30, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows of Resources of Resources Net difference between projected and actual experience $ 869,212 $ 503,456 Changes in assumptions 2,263,397 - Difference between expected and actual investment earnings 1,930,636 - Changes in proportions 2,601,100 475,326 Difference between employer contributions and proportionate share of total contributions 151,654 - Contributions subsequent to the measurement date 7,131,159 - $ 14,947,158 $ 978,782
$7,131,159 reported as deferred outflows of resources related to pensions resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized in pension expense as follows:
-39- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Year ended June 30: 2018 $ 1,613,307 2019 3,140,752 2020 2,052,155 2021 31,003 $ 6,837,217
Actuarial Assumptions The total pension liability as of June 30, 2017 was determined by rolling forward PSERS's total pension liability as the June 30, 2016 actuarial valuation to June 30, 2017 using the following actuarial assumptions, applied to all periods included in the measurement:
● Actuarial cost method - entry age normal - level % of pay ● Investment return – 7.25%, includes inflation at 2.75% ● Salary growth - Effective average of 5.00%, comprised of inflation of 2.75% and 2.25% for real wage growth and for merit or seniority increases. ● Mortality rates were based on the RP-2014 mortality tables for males and females, adjusted to reflect PSERS’ experience and projected using a modified version of the MP-2015 mortality improvement scale.
The long-term expected rate of return on plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns net of plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighing the expected future real rates of return by the target asset allocation percentage and by adding expected inflation.
The plan's policy in regard to the allocation of invested plan assets is established and may be amended by the board. Plan assets are managed with a long-term objective of achieving and maintaining a fully funded status for the benefits provided through the pension.
Long-Term Target Expected Real Asset Class Allocation Rate of Return Global public equity 20.00 % 5.10% Fixed income 36.00 % 2.60% Commodities 8.00 % 3.00% Absolute return 10.00 % 3.40% Risk parity 10.00 % 3.80% Infrastructure/MLPs 8.00 % 4.80% Real estate 10.00 % 3.60% Alternative investments 15.00 % 6.20% Cash 3.00 % 0.60% Financing (LIBOR) (20.00)% 1.10% 100.00 %
The above was the Board's adopted asset allocation policy and best estimates of geometric real rates of return for each major asset class as of June 30, 2017.
-40- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Discount Rate The discount rate used to measure the total pension liability was 7.25%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current contribution rate and that contributions from employers will be made at contractually required rates, actuarially determined. Based on those assumptions, the pension plan's fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on the plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
Sensitivity of the District's Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following represents the net pension liability, calculated using the discount rate of 7.25%, as well as what the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower (6.25%) or 1-percentage point higher (8.25%) that the current rate:
Current Discount 1% Decrease Rate 1% Increase 6.25% 7.25% 8.25% District’s proportionate share of the net pension liability $102,558,000 $ 83,318,000 $67,075,000
Pension Plan Fiduciary Net Position Detailed information about the PSERS' fiduciary net position is available in PSERS Comprehensive Annual Financial Report which can be found on the system's website at www.psers.state.pa.us.
(11) OTHER POST-EMPLOYMENT BENEFITS
Single-Employer Defined Benefit OPEB Plan The District's other post-employment benefits ("OPEB") include a single-employer defined benefit plan that provides medical and life insurance benefits to eligible retirees and their dependents. The School Board has the authority to establish and amend benefit provisions. The OPEB Plan does not issue any financial report and is not included in the report of any public employee retirement system or any other entity.
OPEB Plan Membership Membership in the OPEB plan consisted of the following at July 1, 2017:
Active plan members 320 Inactive plan members entitled to but not yet receiving benefits - Inactive plan members or beneficiaries currently receiving benefits 41 Total 361
Funding Policy The District's contributions are funded on a pay-as-you-go basis. The contribution requirements of retirees are established and may be amended by the School Board.
-41- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
OPEB Liability The District's OPEB liability has been measured as of June 30, 2018. The total OPEB liability was determined by an actuarial valuation as of July 1, 2017, and by rolling forward the liabilities from the July 1, 2017 actuarial valuation through the measurement date. No significant events or changes in assumptions occurred between the valuation date and the fiscal year end. The net OPEB liability is $2,786,448, all of which is unfunded. As of June 30, 2018, the OPEB liability of $2,659,147 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $127,301 of the OPEB liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).
The District's change in its OPEB liability for the year ended June 30, 2018 was as follows:
Balances as of July 1, 2017 $ 2,856,310 Changes for the year: Service cost 32,599 Interest on total OPEB liability 83,391 Benefit payments (185,852) Net changes (69,862) Balances as of June 30, 2018 $ 2,786,448
OPEB Expense and Deferred Outflows Related to OPEB For the year ended June 30, 2018, the District recognized negative OPEB expense of $669,758. At June 30, 2018, the District had deferred inflows and outflows of resources related to the OPEB plan from the following sources:
Deferred Outflows Deferred Inflows of Resources of Resources Difference between expected and actual experience $ - $ 45,943 Changes in assumptions 645,839 - $645,839 $ 45,943
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year ended June 30: 2018 $ 86,069 2019 86,069 2020 86,069 2021 86,069 2022 86,069 Thereafter 169,551 $ 599,896
Sensitivity of the OPEB Liability to Change in Healthcare Cost Trend Rates The following presents the OPEB liability for June 30,2018, calculated using current healthcare cost trends as well as what the OPEB liability would be if it health cost trends were 1-percentage point lower or 1- percentage point higher than the current rate:
1% Decrease Trend Rate 1% Increase OPEB liability $2,145,780 $2,786,448 $3,508,709
-42- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Sensitivity of the OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the District calculated using the discount rate of 3.00%, as well as what the OPEB liability would be if it were calculated using the discount rate that is one percentage point lower (2.00%) or 1 percentage point higher (4.00%) than the current rate:
Current Discount 1% Decrease Rate 1% Increase 2.00% 3.00% 4.00% OPEB Liability $3,020,282 $2,786,448 $2,579,952
Actuarial Methods and Significant Assumptions The OPEB Liability as of June 30, 2018, was determined by rolling forward the OPEB Liability as of July 1, 2017 to June 30, 2018 using the following actuarial assumptions, applied to all periods included in the measurement:
● Actuarial cost method - entry age normal ● Discount rate - 3.00% - 20-year high-grade municipal rate index. The discount rate changed from 4.00% to 3.00%. ● Salary growth - an annual rate of 2.50%; previously none was assumed. ● Assumed healthcare cost trends – 7.00% in 2017/18, 6.00% in 2018/19 and 5.00% in 2019+. ● Mortality rates were based on the RP-2014 mortality tables for males and females, adjusted to reflect experience and projected using a modified version of the MP-2016 mortality improvement scale.
Cost Sharing Multiple-Employer Defined Benefit OPEB Plan PSERS provides health insurance premium assistance which, is a governmental cost sharing, multiple- employer OPEB plan for all eligible retirees who qualify and elect to participate. Employer contribution rates for health insurance premium assistance are established to provide reserves in the health insurance account that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year. Effective January 1, 2002 under the provisions of Act 9 of 2001, participating eligible retirees are entitled to receive premium assistance payments equal to the lesser of $100 per month or their out-of- pocket monthly health insurance premium. To receive premium assistance, eligible retirees must obtain their health insurance through either their school employer or the PSERS' health options program. As of June 30, 2017 there were no assumed future benefit increases to participating eligible retirees.
Retirees of PSERS can participate in the health insurance premium assistance program if they satisfy the following criteria:
● Have 24 ½ or more years of service, or ● Are a disability retiree, or ● Have 15 or more years of service and retired after reaching superannuation age, and ● Participate in the PSERS’ health options program or employer-sponsored health insurance program.
Benefits Provided Participating eligible retirees are entitled to receive premium assistance payments equal to the lesser of $100 per month or their out-of-pocket monthly health insurance premium. To receive premium assistance, eligible retirees must obtain their health insurance through either their school employer or the PSERS’ health options program. As of June 30, 2017 there were no assumed future benefit increases to participating eligible retirees.
-43- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Employer Contributions The District’s contractually required contribution rate for the fiscal year ended June 30, 2018 was 0.83% of covered payroll, actuarially determined as an amount that, when combined with employee contributions, is expected to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. Contributions to the OPEB plan from the District were $186,480 for the year ended June 30, 2018.
OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB At June 30, 2018, the District reported a liability of $3,437,000 for its proportionate share of the net OPEB liability. The net OPEB liability was measured as of June 30, 2017, and the total OPEB liability used to calculate the net OPEB liability was determined by rolling forward PSERS’ total OPEB liability as of June 30, 2016 to June 30, 2017. The District’s proportion of the net OPEB liability was calculated utilizing the employer’s one-year reported covered payroll as it relates to the total one-year reported covered payroll. At June 30, 2017, the District’s proportion was 0.1687 percent, which was an increase of 0.0033 from its proportion measured as of June 30, 2016. As of June 30, 2018, the OPEB liability of $3,297,779 is related to the governmental funds and is recorded in the governmental activities in the government-wide statement of net position and the remaining $139,221 of the OPEB liability is recorded as a liability in the proprietary fund statement of net position, and in the business-type activities in the government-wide statement of net position (deficit).
For the year ended June 30, 2018, the District recognized negative OPEB expense of $30,731. At June 30, 2018, the District reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows of Resources of Resources Changes in assumptions $ - $ 159,942 Net difference between projected and actual investment earnings 3,634 - Changes in proportions 60,857 - Difference between employer contributions and their proportionate share of total contributions - 2,808 Contributions subsequent to the measurement date 186,480 - $250,971 $ 162,750
$186,480 reported as deferred outflows of resources related to OPEB resulting from District contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2018. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
Year ended June 30: 2018 $ (16,307) 2019 (16,307) 2020 (16,308) 2021 (16,308) 2022 (16,514) Thereafter (16,515) $ (98,259)
-44- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Actuarial Assumptions The OPEB liability as of June 30, 2017, was determined by rolling forward the PSERS’ OPEB liability as of June 30, 2016 to June 30, 2017 using the following actuarial assumptions, applied to all periods included in the measurement:
● Actuarial cost method - entry age normal - level % of pay ● Investment return - 3.13% - Standard & Poor’s 20-year municipal bond rate ● Salary growth - Effective average of 5.00%, comprised of inflation of 2.75% and 2.25% for real wage growth and for merit or seniority increases. ● Premium assistance reimbursement is capped at $1,200 per year. ● Assumed healthcare cost trends were applied to retirees with less than $1,200 in premium assistance per year. ● Mortality rates were based on the RP-2014 mortality tables for males and females, adjusted to reflect PSERS’ experience and projected using a modified version of the MP-2015 mortality improvement scale.
Participation rate:
● Eligible retirees will elect to participate pre age 65 at 50% ● Eligible retirees will elect to participate post age 65 at 70%
The following assumptions were used to determine the contribution rate:
● The results of the actuarial valuation as of June 30, 2015 determined the employer contribution rate for fiscal year 2017. ● Cost method - amount necessary to assure solvency of premium assistance through the third fiscal year after the valuation date. ● Asset valuation method: market value. ● Participation rate: 63% of eligible retirees are assumed to elect premium assistance. ● Mortality rates and retirement ages were based on the RP-2000 combined healthy annuitant tables with age set back 3 for both males and females for healthy annuitants and for dependent beneficiaries. For disabled annuitants, the RP-2000 combined disabled tables with age set back 7 years for males and 3 years for females for disabled annuitants. (A unisex table based on the RP-2000 combined healthy annuitant tables with age set back 3 years for both genders assuming the population consists of 25% males and 75% females is used to determine actuarial equivalent benefits.)
Investments consist primarily of short term assets designed to protect the principal of the OPEB plan assets. The expected rate of return on OPEB plan investments was determined using the OPEB asset allocation policy and best estimates of geometric real rates of return for each asset class.
The OPEB plan’s policy in regard to the allocation of invested plan assets is established and may be amended by the Board. Under the program, as defined in the retirement code employer contribution rates for health insurance premium assistance are established to provide reserves in the health insurance account that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year.
Long-Term Target Expected Real OPEB – Asset Class Allocation Rate of Return Cash 76.40% 0.60% Fixed income 23.60% 1.50% 100.00%
-45- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
The above was the Board’s adopted asset allocation policy and best estimates of geometric real rates of return for each major asset class as of June 30, 2017.
Discount Rate The discount rate used to measure the OPEB liability was 3.13%. Under the OPEB plan’s funding policy, contributions are structured for short term funding of health insurance premium assistance. The funding policy sets contribution rates necessary to assure solvency of health insurance premium assistance through the third fiscal year after the actuarial valuation date. The health insurance premium assistance account is funded to establish reserves that are sufficient for the payment of health insurance premium assistance benefits for each succeeding year. Due to the short term funding policy, the OPEB plan’s fiduciary net position was not projected to be sufficient to meet projected future benefit payments, therefore the OPEB plan is considered a "pay-as-you-go" plan. A discount rate of 3.13% which represents the Standard & Poor’s 20-year municipal bond rate at June 30, 2017, was applied to all projected benefit payments to measure the total OPEB liability.
Sensitivity of District’s Proportionate Share of the Net OPEB Liability to Change in Healthcare Cost Trend Rates Healthcare cost trends were applied to retirees receiving less than $1,200 in annual health insurance premium assistance. As of June 30, 2017, retirees health insurance premium assistance benefits are not subject to future healthcare cost increases. The healthcare insurance premium assistance reimbursement for qualifying retirees is capped at a maximum of $1,200. The actual number of retirees receiving less than the $1,200 per year cap is a small percentage of the total population and has a minimal impact on healthcare cost trends as depicted below.
The following presents the net OPEB liability for June 30,2017, calculated using current healthcare cost trends as well as what net OPEB liability would be if it health cost trends were 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease Trend Rate 1% Increase District’s proportionate share of the net OPEB liability $3,436,000 $ 3,437,000 $ 3,438,000
Sensitivity of the District’s Proportionate Share of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability, calculated using the discount rate of 3.13%, as well as what the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower (2.13%) or 1-percentage-point higher (4.13%) than the current rate:
Current Discount 1% Decrease Rate 1% Increase 2.13% 3.13% 4.13% District’s proportionate share of the net OPEB liability $ 3,907,000 $3,437,000 $ 3,047,000
OPEB Plan Fiduciary Net Position Detailed information about PSERS’ fiduciary net position is available in PSERS Comprehensive Annual Financial Report which can be found on PSERS’s website at www.psers.pa.gov.
-46- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
(12) JOINT VENTURES AND JOINTLY GOVERNED ORGANIZATION
Joint Ventures Lancaster County Career and Technology Center The District and the other 15 Lancaster County school districts participate in the Lancaster County Career and Technology Center ("LCCTC"). The LCCTC provides vocational-technical training and education to students of the participating school districts. The LCCTC is controlled by a joint board comprised of representative school board members of the participating school districts. District oversight of the LCCTC operations is the responsibility of the joint board. The District’s share of operating costs for the LCCTC fluctuates based on the District’s percentage of enrollment. The District’s share of operating costs for 2017- 2018 was $385,909.
Lancaster County Career and Technology Center Authority The District and the other 15 Lancaster County school districts also participate in a joint venture for the operation of the Lancaster County Career and Technology Center Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the LCCTC school buildings and facilities. The Authority is controlled by a joint board comprised of representative school board members of the participating school districts in the Authority. As further described below, the participating school districts have entered into a long-term lease agreement with the Authority to provide rental payments sufficient to retire the Authority’s outstanding debt obligations. The District’s share of rent expense for 2017-2018 was $91,721.
On September 20, 2011, the Authority authorized the issuance of Guaranteed Lease Revenue Bonds, Series of 2011 (the "2011 Revenue Bonds"), in the maximum aggregate principal amount of $43,000,000 to provide funds for the renovations and additions to the Brownstown, Mount Joy and Willow Street campuses of the LCCTC and pay for the costs of issuance. The District and the other 15 Lancaster County school districts have entered into a long-term lease agreement with the Authority stipulating that each school district will pay its proportionate share of the lease rentals in order to retire the 2011 Revenue Bonds based on real estate market values as set forth in the LCCTC organization agreement. The 2011 Revenue Bonds were issued in three different series over three years. The amount of each series was not to exceed $10,000,000 without the participating school districts' approval. The 2011 Revenue Bonds were intended to be repaid over a period not to exceed thirty years, with gross annual debt service not to exceed $1,985,000 and net annual debt service (after reimbursement by the Commonwealth of Pennsylvania) of $1,330,000. On June 29, 2012, the Authority issued the first of three series in the total amount of $9,995,000, which was refinanced in November 2017. On September 20, 2013 the Authority issued the second of three series in the total amount of $9,995,000 which was refinanced in February 2017 and on July 9, 2014, the Authority issued the final of the three series in the total amount of $3,900,000. The District’s lease rental obligations for minimum rental payments related to the issued debt are as follows:
Year ending June 30, 2019 $ 68,877 2020 68,868 2021 68,810 2022 68,719 2023 68,817 2024-2028 344,259 2029-2033 344,027 2034-2037 275,113 $ 1,307,490
Both the LCCTC and the Authority prepare financial statements that are available to the public from their administrative office located at 1730 Hans Herr Drive, P.O. Box 527, Willow Street, PA 17584.
-47- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Jointly Governed Organizations Lancaster-Lebanon Intermediate Unit The District and the other Lancaster and Lebanon County school districts are participating members of the Lancaster-Lebanon Intermediate Unit (the "LLIU"). The LLIU is a regional educational service agency, established by the Commonwealth of Pennsylvania, which is governed by a joint committee consisting of School Board members from each participating school district. The School Board of each participating school district must approve the annual program budget for the LLIU but the participating school districts have no ongoing fiduciary interest or responsibility to the LLIU. The LLIU is a self-sustaining organization that provides a broad array of services to the participating school districts which include: curriculum development and instructional improvement; educational planning services; instructional material; continuing professional development; pupil personnel services; management services and federal liaison services. During 2017-2018, the District contracted with the LLIU for special education services which totaled $1,125,676.
Lancaster-Lebanon Joint Authority The District and the other Lancaster and Lebanon County school district are also participating members of the Lancaster-Lebanon Joint Authority (the "Authority"). The Authority oversees acquiring, holding, constructing, improving and maintaining the buildings and facilities maintained for the participating school districts and the LLIU, which is governed by a joint committee consisting of School Board members from each participating school district. During 2017-2018, the District did not have any financial transactions with the Authority.
Lancaster County Tax Collection Bureau The District and the other 15 Lancaster County school districts along with Octorara Area School District of Chester County and the municipalities represented by those school districts are participating members of the Lancaster County Tax Collection Bureau (the "Bureau") for the collection of earned income taxes. Each participating school district appoints one member to serve on the joint operating committee and 16 members are appointed by the participating municipalities. The Bureau is a self-sustaining organization in which the participating members have no ongoing fiduciary interest or responsibility. The Bureau’s operating expenditures are deducted from each members earned income tax distributions. During 2017- 2018, the District’s portion of operating expenditures for the Bureau totaled $52,306.
(13) OPERATING LEASES
Lessee The District leases office and computer equipment under non-cancelable operating leases expiring at various dates through January 2022. Rent expense for the office and computer equipment including additional operating costs, was $278,932 for 2017-2018.
Future minimum lease payments under these leases are as follows:
Year ending June 30, 2019 $130,270 2020 119,318 2021 117,130 2022 31,140 $397,858
-48- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Lessor The District has entered into an agreement to lease Strasburg Elementary School to a non-profit entity under a non-cancelable lease agreement that expires May 30, 2019, at which point the lease shall become month to month unless either party gives written notice based on the terms of the lease. Rental payments are due monthly from the tenant. Under the terms of the lease agreement, the tenant is responsible for all expenses associated with the building. Minimum future rental payments under this operating lease as of June 30, 2018, are as follows:
Year ending June 30, 2019 $ 72,323
(14) CONTINGENCIES AND COMMITMENTS
Government Grants and Awards The District receives federal, state and local funding under a number of programs. Payments made by these sources under contractual agreements are provisional and subject to redetermination based on filing of reports and audits of those reports. Final settlements due from or to these sources are recorded in the year in which the related services are performed. Any adjustments resulting from subsequent examinations are recognized in the year in which the results of such examinations become known. District officials do not expect any significant adjustments as a result of these examinations.
Litigation The District is a defendant in various matters of litigation and claims. These matters result from the normal course of business. It is not presently possible to determine the ultimate outcome or settlement cost, if any, of these matters.
(15) RISK MANAGEMENT
Health Insurance The District participates in a consortium with the LLIU to provide a self-insurance program for health insurance and related expenses for eligible employees, spouses and dependents. Accordingly, benefit payments plus an administrative charge are made to a third-party administrator, who approves and processes all claims. The District was limited in liability to $140,000 per individual and $6,975,275 in total for self-insurance medical claims for the year ended June 30, 2018.
The District has recorded a liability in the Internal Service Fund for claims incurred through June 30, 2018 which has historically been satisfied within 60 days after June 30. The following table presents the components of the self-insurance medical claims liability and the related changes in the claims liability for the year ended June 30, 2018 and 2017:
2018 2017 Insurance claims liability – beginning of year $ 278,849 $ 521,477 Current year insurance claims and changes in estimates 5,493,436 5,335,079 Insurance claims paid (5,229,762) (5,577,707) Insurance claims liability – end of year $ 542,523 $ 278,849
-49- LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO FINANCIAL STATEMENTS
June 30, 2018
Workers’ Compensation The District, participating member school districts from Pennsylvania and the LLIU participate in the Lancaster-Lebanon Public Schools Workers’ Compensation Fund (the "Fund"), which is a cooperative voluntary trust arrangement. The District and the other participating members pay an annual premium to the Fund for the purpose of seeking prevention or lessening of claims due to injuries of employees of the participating members and pooling workers’ compensation and occupational disease insurance risks, reserves, claims, and losses and providing self-insurance and reinsurance thereof. It is the intent of the participating members of the Fund that the Fund will utilize funds contributed by the participating members, which shall be held in trust by the Fund, to provide self-insurance and reimbursement to the members for their obligations to pay compensation as required under the Workers’ Compensation Act and the Pennsylvania Occupational Disease Act and to purchase excess and aggregate insurance. As of June 30, 2018, the District is not aware of any additional assessments relating to this Fund.
Other Risks The District is exposed to other risks of loss, including errors and omissions. The District has purchased a commercial insurance policy to safeguard its assets from risk of loss due to errors and omissions. Settlement amounts have not exceeded insurance coverage for the current year or the three prior years.
(16) PRIOR PERIOD ADJUSTMENT
As a result of the implementation of GASB Statement No. 75, the District made a prior period adjustment to record its OPEB liability and deferred outflows of resources related to employer OPEB contributions. This prior period adjustment and its effect on net position at July 1, 2017 are summarized in the following table:
Business- Governmental Type Activities Activities Totals Net position (deficit) at June 30, 2017, as previously stated $(32,596,753) $ (2,160,384) $(34,757,137) Prior period adjustment to To adjust single employer OPEB liability to reflect unfunded actuarial liability (1,951,318) (126,819) (2,078,137) To record PSERS net OPEB liability (3,418,675) (144,325) (3,563,000) To record deferred outflows of resources related to PSERS net OPEB liability 176,057 7,433 183,490 Net position (deficit) at June 30, 2017, as restated $(37,790,689) $ (2,424,095) $(40,214,784)
(17) SUBSEQUENT EVENTS
Management has evaluated subsequent events through October 15, 2018, the date on which the financial statements were available to be issued. No material subsequent events have occurred since June 30, 2018 that required recognition or disclosure in the financial statements.
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REQUIRED SUPPLEMENTARY INFORMATION
LAMPETER-STRASBURG SCHOOL DISTRICT
BUDGETARY COMPARISON SCHEDULE - GENERAL FUND
Year ended June 30, 2018 Variance with Final Budget Budgeted Amounts Positive Original Final Actual (Negative) REVENUES Local sources$ 38,278,830 $ 38,278,830 $ 38,737,224 $ 458,394 State sources 12,273,040 12,273,040 12,230,945 (42,095) Federal sources 911,440 911,440 1,011,717 100,277 Total revenues 51,463,310 51,463,310 51,979,886 516,576
EXPENDITURES Instruction Regular programs 22,823,030 22,325,330 21,946,823 378,507 Special programs 7,192,880 7,192,880 7,023,079 169,801 Vocational programs 733,160 733,160 666,031 67,129 Other instructional programs 320,460 405,460 373,669 31,791 Total instruction 31,069,530 30,656,830 30,009,602 647,228 Support services Pupil support services 1,983,620 1,983,620 1,946,230 37,390 Instructional staff services 725,490 878,190 862,872 15,318 Administrative services 2,900,960 2,900,960 2,819,934 81,026 Pupil health 556,600 582,700 582,656 44 Business services 656,740 656,740 645,855 10,885 Operation and maintenance of plant services 3,588,160 3,588,160 3,505,971 82,189 Student transportation services 1,557,140 1,557,140 1,552,018 5,122 Support services - central 1,556,690 1,636,690 1,618,696 17,994 Other support services 32,990 32,990 31,543 1,447 Total support services 13,558,390 13,817,190 13,565,775 251,415 Operation of non-instructional services Student activities 1,032,400 1,032,400 1,006,595 25,805 Community services 6,500 6,500 6,000 500 Scholarship and awards 1,750 1,750 - 1,750 Total operation of non-instructional services 1,040,650 1,040,650 1,012,595 28,055 Debt service 5,773,470 5,773,470 5,677,693 95,777 Total expenditures 51,442,040 51,288,140 50,265,665 1,022,475
Excess (deficiencies) of revenues over (under) expenditures 21,270 175,170 1,714,221 1,539,051
OTHER FINANCING SOURCES (USES) Refund of prior year receipts - (153,900) (153,835) 65 Transfers out - - (578,290) (578,290) Budgetary reserve (400,000) (400,000) - 400,000 Total other financing sources (uses) (400,000) (553,900) (732,125) (178,225)
NET CHANGE IN FUND BALANCE $ (378,730) $ (378,730) 982,096 $ 1,360,826
FUND BALANCE Beginning of year 6,236,468
End of year $ 7,218,564
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SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY - PSERS
Year ended June 30 2017 2016 2015 2014 District's proportion of the net pension liability 0.1687% 0.1654% 0.1627% 0.1586% District's proportionate share of the net pension liability $ 83,318,000 $ 81,967,000 $ 70,474,000 $ 62,775,000 District's covered-employee payroll$ 22,464,381 $ 21,422,799 $ 20,932,889 $ 20,235,000 District's proportionate share of the net pension liability as a percentage of its covered-employee payroll 371% 383% 337% 310% Plan fiduciary net position as a percentage of the total pension liability 52% 50% 54% 57%
In accordance with GASB Statement No. 68, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.
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SCHEDULE OF THE DISTRICT'S PENSION PLAN CONTRIBUTIONS - PSERS
Year ended June 30 2017 2016 2015 2014 Contractually required contribution$ 6,453,000 $ 5,262,000 $ 4,201,000 $ 3,159,000 Contributions in relation to the contractually required contribution $ 6,455,302 $ 5,416,000 $ 4,289,181 $ 3,259,735
Contribution deficiency (excess) (2,302) (154,000) (88,181) (100,735)
District's covered-employee payroll $ 22,464,381 $ 21,422,799 $ 20,932,889 $ 20,235,020
Contributions as a percentage of covered-employee payroll 29% 25% 20% 16%
In accordance with GASB Statement No. 68, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.
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SCHEDULE OF CHANGES IN OPEB LIABILITY - SINGLE EMPLOYER PLAN
Year ended June 30 2018 TOTAL OPEB LIABILITY Service cost $ 32,599 Interest on total OPEB liability 83,391 Changes of assumptions - Benefit payments (185,852) Net change in total OPEB liability (69,862)
Total OPEB liability, beginning 2,856,310
Total OPEB liability, ending $ 2,786,448
Fiduciary net position as a % of total OPEB liability 0.00%
Covered payroll $ 19,566,848
Net OPEB liability as a % of covered payroll 14.24%
In accordance with GASB Statement No. 75, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.
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SCHEDULE OF THE DISTRICT'S PROPORTIONATE SHARE OF THE NET OPEB LIABILITY -PSERS
Year ended June 30 2017 District's proportion of the net OPEB liability 0.1687% District's proportionate share of the net OPEB liability $ 3,437,000 District's covered-employee payroll$ 22,464,381 District's proportionate share of the net OPEB liability as a percentage of its covered-employee payroll 15% Plan fiduciary net position as a percentage of the total net OPEB liability 6%
In accordance with GASB Statement No. 75, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.
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SCHEDULE OF THE DISTRICT'S OPEB PLAN CONTRIBUTIONS - PSERS
Year ended June 30 2017 Contractually required contribution$ 187,000 Contributions in relation to the contractually required contribution$ 183,490
Contribution deficiency (excess) 3,510
District's covered-employee payroll $ 22,464,381
Contributions as a percentage of covered-employee payroll 1%
In accordance with GASB Statement No. 75, this schedule has been prepared prospectively. This schedule will accumulate each year until sufficient information to present a ten-year trend is available.
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SINGLE AUDIT
LAMPETER-STRASBURG SCHOOL DISTRICT
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Year ended June 30, 2018
Accrued Accrued Pass- (Deferred) (Deferred) Passed Federal Through Grant Period Total Revenue Revenue Through Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to Grantor/Project Title Code Number Number Ending Dates Amount for Year 2017 Recognized Expenditures 2018 Subrecipients U.S. Department of Education Passed-Through the Pennsylvania Department of Education
Title I - Improving Basic Programs I 84.010 013-170220 05/13/17 - 09/30/18$ 414,275 $ 107,747 $ 52,727 $ 55,020 $ 55,020 $ - $ - Title I - Improving Basic Programs I 84.010 013-180220 07/12/17 - 09/30/18 369,800 297,782 - 345,006 345,006 47,224 - Total CFDA #84.010 405,529 52,727 400,026 400,026 47,224 -
Title II - Improving Teacher Quality I 84.367 020-180220 07/12/17 - 09/30/18 90,576 60,722 - 88,628 88,628 27,906 -
-57- Title IV - Student Support and Academic Enrichment I 84.424 144-180220 07/12/17 - 09/30/18 10,000 10,000 - 9,951 9,951 (49) -
Passed Through the Lancaster-Lebanon I.U. #13 I.D.E.A. - Part B, Section 611 I 84.027 062-18-0013 07/01/17 - 09/30/18 456,047 119,182 - 456,047 456,047 336,865 -
I.D.E.A. - Part B, Section 619 I 84.173 131-18-0013 07/01/17 - 06/30/18 1,566 1,566 - 1,566 1,566 - - Total U.S. Department of Education 596,999 52,727 956,218 956,218 411,946 -
U.S. Department of Agriculture Passed-Through the Pennsylvania Department of Education Breakfast Program I 10.553 N/A 07/01/16 - 06/30/17 N/A 217 217 - - - - Breakfast Program I 10.553 N/A 07/01/17 - 06/30/18 N/A 42,023 - 49,942 49,942 7,919 - Total CFDA #10.553 42,240 217 49,942 49,942 7,919 -
Continued on next page Accrued Accrued Pass- (Deferred) (Deferred) Passed Federal Through Grant Period Total Revenue Revenue Through Federal Grantor/Pass-Through Source CFDA Grantor's Beginning/ Grant Received July 1, Revenue June 30, to Grantor/Project Title Code Number Number Ending Dates Amount for Year 2017 Recognized Expenditures 2018 Subrecipients Passed-Through the Pennsylvania Department of Education (cont'd) National School Lunch Program I 10.555 N/A 07/01/16 - 06/30/17 N/A 1,597 1,597 - - - - National School Lunch Program I 10.555 N/A 07/01/17 - 06/30/18 N/A 322,184 - 370,330 370,330 48,146 -
Passed-Through the Pennsylvania Department of Agriculture National School Lunch Program I 10.555 N/A 07/01/17 - 06/30/18 N/A 96,442 (43,031) 98,697 98,697 (40,776) - Total CFDA #10.555 420,223 (41,434) 469,027 469,027 7,370 - Total U.S. Department of Agriculture 462,463 (41,217) 518,969 518,969 15,289 -
Total Federal Awards $ 1,059,462 $ 11,510 $ 1,475,187 $ 1,475,187 $ 427,235 $ -
-58- Special Education Cluster (IDEA) (CFDA's #84.027 and #84.173)$ 120,748 $ -$ 457,613 $ 457,613 $ 336,865 $ -
Child Nutrition Cluster (CFDA's #10.553 and #10.555)$ 462,463 $ (41,217) $ 518,969 $ 518,969 $ 15,289 $ -
Legend D - Direct Funding I - Indirect Funding CFDA - Catalog of Federal Domestic Assistance LAMPETER-STRASBURG SCHOOL DISTRICT
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
June 30, 2018
(1) FEDERAL EXPENDITURES
The Schedule of Expenditures of Federal Awards reflects federal expenditures for all individual grants which were active during the fiscal year.
(2) BASIS OF ACCOUNTING
The District uses the modified accrual method of recording transactions except as noted for the accounting of donated commodities in Note 3. Revenues are recorded when measurable and available. Expenditures are recorded when incurred.
(3) NONMONETARY FEDERAL AWARDS – DONATED FOOD
The Commonwealth of Pennsylvania distributes federal surplus food to institutions (schools, hospitals and prisons) and to the needy. Expenditures reported in the Schedule of Expenditures of Federal Awards and Certain State Grants under CFDA #10.555 USDA Commodities represent federal surplus food consumed by the District during the 2017-2018 fiscal year.
(4) ACCESS PROGRAM
The District participates in the ACCESS Program which is a medical assistance program that reimburses local educational agencies for direct eligible health-related services provided to enrolled special needs students. Reimbursements are federal source revenues but are classified as fee-for-service and are not considered federal financial assistance. The amount of ACCESS funding recognized for the year ended June 30, 2018 was $55,499.
(5) INDIRECT COSTS
The District has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. No indirect costs were charged to the District’s Federal awards for the year ended June 30, 2018.
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SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
Year ended June 30, 2018
There were no audit findings for the year ended June 30, 2017.
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INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lampeter-Strasburg School District, Lampeter, Pennsylvania, as of and for the year ended June 30, 2018, and the related notes to the financial statements, which collectively comprise Lampeter-Strasburg School District’s basic financial statements, and have issued our report thereon dated October 15, 2018.
Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Lampeter-Strasburg School District’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters As part of obtaining reasonable assurance about whether Lampeter-Strasburg School District’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
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Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Philadelphia, Pennsylvania October 15, 2018
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INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE
Board of School Directors Lampeter-Strasburg School District Lampeter, Pennsylvania
Report on Compliance for Each Major Federal Program We have audited Lampeter-Strasburg School District’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Lampeter- Strasburg School District’s major federal programs for the year ended June 30, 2018. Lampeter-Strasburg School District’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs.
Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Lampeter-Strasburg School District’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Lampeter-Strasburg School District’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Lampeter-Strasburg School District’s compliance.
Opinion on Each Major Federal Program In our opinion, Lampeter-Strasburg School District, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2018.
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Report on Internal Control over Compliance, Management of Lampeter-Strasburg School District is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Lampeter-Strasburg School District’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Lampeter-Strasburg School District’s internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Philadelphia, Pennsylvania October 15, 2018
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SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Year ended June 30, 2018
SUMMARY OF AUDITOR'S RESULTS
1. The auditor's report expresses an unmodified opinion on whether the financial statements of Lampeter-Strasburg School District were prepared in accordance with GAAP.
2. No significant deficiencies or material weaknesses relating to the audit of the financial statements of Lampeter- Strasburg School District are reported in the independent auditor's report on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards.
3. No instances of noncompliance material to the financial statements of Lampeter-Strasburg School District, which would be required to be reported in accordance with Government Auditing Standards, were disclosed during the audit.
4. No significant deficiencies or material weaknesses in internal control over the major federal award programs are reported in the independent auditor's report on compliance for each major program and on internal control over compliance required by the Uniform Guidance.
5. The auditor's report on compliance for the major federal award programs for Lampeter-Strasburg School District expresses an unmodified opinion on all major federal programs.
6. There are no audit findings that are required to be reported in accordance with 2 CFR Section 200.516(a).
7. The program tested as a major program was:
Title I – Improving Basic Programs – CFDA Number 84.010
8. The threshold used for distinguishing between Type A and B programs was $750,000.
9. The Lampeter-Strasburg School District did qualify as a low-risk auditee.
FINDINGS—FINANCIAL STATEMENT AUDIT
None
FINDINGS AND QUESTIONED COSTS—MAJOR FEDERAL AWARD PROGRAMS AUDIT
None
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Lancaster County Academy Member Commitment
On this date, ______, the
______school district commits to remain a partner in the Lancaster County Academy consortium of schools for the term of July 1, 2019 until June 30, 2022. This three‐year commitment will allow the Lancaster County Academy to sustain its programming during the transition from its current location at the Park City Center to the HACC Lancaster campus.
______Printed name
______Title
______Signature
LAMPETER-STRASBURG SCHOOL DISTRICT
GROWTH PROJECTIONS REPORT 2018-2023
Presented to
LAMPETER-STRASBURG BOARD OF SCHOOL DIRECTORS
by
Kevin S. Peart, Ed.D. Superintendent
November 1, 2018 Growth Projections Report – 11/01/18
TABLE OF CONTENTS
Table of Contents 1
District Census Growth 1989-2018 2
New Home Subdivisions 8
West Lampeter Township 8
Strasburg Borough 9
Strasburg Township 9
Summary of Projected New Homes 10
Building Capacities and Implications 11
Future Enrollment Projections (2019-2023) 13
Home School, Tutor and Cyber Charter School Student Information 14
Private / Parochial School Student Information 16
Miscellaneous Information and Interesting Statistics 18
Information Regarding English Language Learners 19
PSSA Results 20
Keystone Results 21
SAT Results 22
1 Growth Projections Report – 11/01/18
DISTRICT CENSUS DATA 1989-2018
YEAR MUNICIPALITY POPULATION INCREASE
1989 Strasburg Borough 2,567 1989 Strasburg Township 3,399 1989 West Lampeter Township 9,545 District Residents 15,511
1990 Strasburg Borough 2,590 .90% 1990 Strasburg Township 3,645 7.20% 1990 West Lampeter Township 10,299 7.90% District Residents 16,534 6.50%
1991 Strasburg Borough 2,596 .20% 1991 Strasburg Township 3,721 2.10% 1991 West Lampeter Township 10,470 1.70% District Residents 16,787 1.50%
1992 Strasburg Borough 2,680 3.20% 1992 Strasburg Township 3,780 1.60% 1992 West Lampeter Township 10,711 2.30% District Residents 17,171 2.30%
1993 Strasburg Borough 2,690 .40% 1993 Strasburg Township 3,892 3.00% 1993 West Lampeter Township 11,223 4.90% District Residents 17,805 3.70%
1994 Strasburg Borough 2,724 1.30% 1994 Strasburg Township 3,941 1.30% 1994 West Lampeter Township 11,683 4.10% District Residents 18,348 3.10%
1995 Strasburg Borough 2,731 .20% 1995 Strasburg Township 3,959 .50% 1995 West Lampeter Township 11,862 1.50% District Residents 18,552 1.10%
1996 Strasburg Borough 2,759 1.00% 1996 Strasburg Township 3,987 .70% 1996 West Lampeter Township 12,291 3.60% District Residents 19,037 3.80%
1997 Strasburg Borough 2,793 1.20% 1997 Strasburg Township 3,984 -.08% 1997 West Lampeter Township 12,684 (578 annex) 3.20% District Residents 19,461 2.20%
1998 Strasburg Borough 2,795 .07% 1998 Strasburg Township 4,023 .90% 1998 West Lampeter Township 12,881 (603 annex; 1,805 WV) 1.60% District Residents 19,699 1.20%
1999 Strasburg Borough 2,810 .54% 1999 Strasburg Township 4,032 .22% 1999 West Lampeter Township 13,299 (609 annex; 1,825 WV) 3.20% District Residents 20,141 2.20%
2 Growth Projections Report – 11/01/18
2000 Strasburg Borough 2,816 .002% 2000 Strasburg Township 4,045 .003% 2000 West Lampeter Township 13,881 (621 annex; 2,054 WV) 4.40% District Residents 20,742 3.00%
2001 Strasburg Borough 2,820 .001% 2001 Strasburg Township 4,051 .001% 2001 West Lampeter Township 14,127 (622 annex; 2,059 WV) 1.80% District Residents 20,998 1.20%
2002 Strasburg Borough 2,780 -1.40% 2002 Strasburg Township 4,098 1.20% 2002 West Lampeter Township 14,308 (620 annex; 1,973 WV) 1.30% District Residents 21,186 .90%
2003 Strasburg Borough 2,790 .35% 2003 Strasburg Township 4,148 1.20% 2003 West Lampeter Township 14,670 (609 annex; 2,059 WV) 2.50% District Residents 21,608 1.95%
2004 Strasburg Borough 2,738 -1.80% 2004 Strasburg Township 4,171 .55% 2004 West Lampeter Township 15,209 (596 annex; 2,277 WV) 3.67% District Residents 22,118 2.36%
2005 Strasburg Borough 2,758 .70% 2005 Strasburg Township 4,174 .07% 2005 West Lampeter Township 15,410 (598 annex; 2,312 WV) 1.32% District Residents 22,342 1.01%
2006 Strasburg Borough 2,765 .25% 2006 Strasburg Township 4,131 -1.03% 2006 West Lampeter Township 15,644 (598 annex; 2,353 WV) 1.52% District Residents 22,540 .89%
2007 Strasburg Borough 2,804 1.40% 2007 Strasburg Township 4,104 -.65% 2007 West Lampeter Township 15,744 (598 annex; 2,485 WV) .64% District Residents 22,652 .50%
2008 Strasburg Borough 2,774 -1.06% 2008 Strasburg Township 4,020 -2.05% 2008 West Lampeter Township 15,959 (590 annex; 2,470 WV) 1.37% District Residents 22,753 .45%
2009 Strasburg Borough 2,825 1.80% 2009 Strasburg Township 4,048 .70% 2009 West Lampeter Township 15,982 (586 annex; 2,412 WV) .10% District Residents 22,855 .45%
2010 Strasburg Borough 2,847 .78% 2010 Strasburg Township 4,077 .72% 2010 West Lampeter Township 16,134 (577 annex; 2,484 WV) .95% District Residents 23,058 .89%
3 Growth Projections Report – 11/01/18
2011 Strasburg Borough 2,824 -.80% 2011 Strasburg Township 4,109 .78% 2011 West Lampeter Township 16,073 (586 annex; 2,504 WV) -.38% District Residents 23,006 -.22%
2012 Strasburg Borough 2,848 .85% 2012 Strasburg Township 4,082 -.66% 2012 West Lampeter Township 15,785 (587 annex; 2,149 WV) -1.79% District Residents 22,715 -1.26%
2013 Strasburg Borough 2,888 1.40% 2013 Strasburg Township 4,100 .44% 2013 West Lampeter Township 15,977 (596 annex; 2,226 WV*) 1.22% District Residents 22,965 1.10%
2014 Strasburg Borough 2,944 1.94% 2014 Strasburg Township 4,147 1.15% 2014 West Lampeter Township 16,271 (626 annex; 2,141 WV*) 1.84% District Residents 23,362 1.73%
2015 Strasburg Borough 2,955 .37% 2015 Strasburg Township 4,241 2.27% 2015 West Lampeter Township 16,369 (609 annex; 2,141 WV*) .60% District Residents 23,565 .87%
2016 Strasburg Borough 2,974 .64% 2016 Strasburg Township 4,263 .52% 2016 West Lampeter Township 16,486 (620 annex; 2,144 WV*) .72% District Residents 23,723 .67%
2017 Strasburg Borough 3,010 1.21% 2017 Strasburg Township 4,336 1.71% 2017 West Lampeter Township 16,850 (619 annex; 2,440 WV*) 2.21% District Residents 24,196 1.99%
2018 Strasburg Borough 3,058 1.59% 2018 Strasburg Township 4,316 -.46% 2018 West Lampeter Township 16,860 (624 annex; 2,409 WV*) .06% District Residents 24,234 .16%
Total Increase 1989-2018 8,723 56.24%
Note: Population reflects one resident counted for every listed District address with a non- response to census. * 14.29% of all Residents of West Lampeter Township live at Willow Valley. 9.94% of all District Residents live at Willow Valley.
YEAR MUNICIPALITY HOUSEHOLDS INCREASE
1992 Strasburg Borough 1,045 1992 Strasburg Township 1,221 1992 West Lampeter Township 4,504 District Households 6,770
1993 Strasburg Borough 1,079 3.30% 1993 Strasburg Township 1,247 2.10% 1993 West Lampeter Township 4,603 2.20% District Households 6,929 2.40%
4 Growth Projections Report – 11/01/18
1994 Strasburg Borough 1,104 2.30% 1994 Strasburg Township 1,264 1.40% 1994 West Lampeter Township 4,908 6.60% District Households 7,276 5.00%
1995 Strasburg Borough 1,107 .30% 1995 Strasburg Township 1,272 .60% 1995 West Lampeter Township 5,084 3.60% District Households 7,463 2.60%
1996 Strasburg Borough 1,112 .40% 1996 Strasburg Township 1,279 .50% 1996 West Lampeter Township 5,257 3.40% District Households 7,648 2.50%
1997 Strasburg Borough 1,117 .40% 1997 Strasburg Township 1,280 .07% 1997 West Lampeter Township 5,385 (214 annex; 1,233 WV) 2.40% District Households 7,782 1.70%
1998 Strasburg Borough 1,124 .60% 1998 Strasburg Township 1,283 .23% 1998 West Lampeter Township 5,442 (217 annex; 1,234 WV) 1.05% District Households 7,849 .86%
1999 Strasburg Borough 1,148 2.1% 1999 Strasburg Township 1,288 .38% 1999 West Lampeter Township 5,621 (219 annex; 1,247 WV) 3.28% District Households 8,057 2.65%
2000 Strasburg Borough 1,150 .002% 2000 Strasburg Township 1,295 .005% 2000 West Lampeter Township 5,780 (220 annex; 1,307 WV) 2.80% District Households 8,225 2.10%
2001 Strasburg Borough 1,150 .00% 2001 Strasburg Township 1,305 .70% 2001 West Lampeter Township 5,898 (220 annex; 1,340 WV) 2.0% District Households 8,353 1.5%
2002 Strasburg Borough 1,150 .00% 2002 Strasburg Township 1,313 .60% 2002 West Lampeter Township 6,049 (223 annex; 1,345 WV) 2.60% District Households 8,512 1.90%
2003 Strasburg Borough 1,149 -.09% 2003 Strasburg Township 1,327 1.06% 2003 West Lampeter Township 6,141 (225 annex; 1,350 WV) 1.50% District Households 8,617 1.20%
2004 Strasburg Borough 1,161 1.00% 2004 Strasburg Township 1,335 .60% 2004 West Lampeter Township 6,518 (221 annex; 1,585 WV) 6.14% District Households 9,014 4.60%
5 Growth Projections Report – 11/01/18
2005 Strasburg Borough 1,160 .00% 2005 Strasburg Township 1,335 .00% 2005 West Lampeter Township 6,581 (221 annex; 1,585 WV) .96% District Households 9,076 .69%
2006 Strasburg Borough 1,162 .17% 2006 Strasburg Township 1,335 .00% 2006 West Lampeter Township 6,706 (221 annex; 1,585 WV)) 1.90% District Households 9,203 1.40%
2007 Strasburg Borough 1,162 .00% 2007 Strasburg Township 1,336 .07% 2007 West Lampeter Township 6,768 (221 annex; 1,585 WV) .92% District Households 9,266 .68%
2008 Strasburg Borough 1,153 -.77% 2008 Strasburg Township 1,316 -1.50% 2008 West Lampeter Township 6,762 (222 annex; 1,585 WV) -.09% District Households 9,231 -.38%
2009 Strasburg Borough 1,169 1.39% 2009 Strasburg Township 1,322 .46% 2009 West Lampeter Township 6,813 (222 annex; 1,585 WV) .75% District Households 9,304 .79%
2010 Strasburg Borough 1,178 .77% 2010 Strasburg Township 1,330 .61% 2010 West Lampeter Township 6,845 (222 annex; 1,570 WV) .40% District Households 9,353 .53%
2011 Strasburg Borough 1,185 .59% 2011 Strasburg Township 1,335 .37% 2011 West Lampeter Township 6,867 (222 annex; 1,570 WV) .32% District Households 9,387 .88%
2012 Strasburg Borough 1,193 .68% 2012 Strasburg Township 1,339 .30% 2012 West Lampeter Township 6,900 (222 annex; 1,570 WV) .48% District Households 9,432 .48%
2013 Strasburg Borough 1,201 .67% 2013 Strasburg Township 1,348 .67% 2013 West Lampeter Township 6,904 (223 annex; 1,525 WV*) .06% District Households 9,453 .22%
2014 Strasburg Borough 1,211 .83% 2014 Strasburg Township 1,351 .22% 2014 West Lampeter Township 6,960 (225 annex; 1,538 WV*) .81% District Households 9,522 .73%
2015 Strasburg Borough 1,233 1.82% 2015 Strasburg Township 1,361 .74% 2015 West Lampeter Township 7,015 (226 annex; 1,543 WV*) .79% District Households 9,609 .91%
6 Growth Projections Report – 11/01/18
2016 Strasburg Borough 1,247 1.14% 2016 Strasburg Township 1,365 .29% 2016 West Lampeter Township 7,049 (227 annex; 1,544 WV*) .48% District Households 9,661 .54%
2017 Strasburg Borough 1,251 .32% 2017 Strasburg Township 1,369 .29% 2017 West Lampeter Township 7,102 (225 annex; 1,567 WV*) .75% District Households 9,722 .63%
2018 Strasburg Borough 1,272 1.68% 2018 Strasburg Township 1,366 -.21% 2018 West Lampeter Township 7,107 (225 annex; 1,555 WV*) .07% District Households 9,745 .24%
Total Increase 1992-2018 2,975 43.94% * 15.96% of all District Households are at Willow Valley.
7 Growth Projections Report – 11/01/18
NEW HOME SUBDIVISIONS
West Lampeter Township
1. Country Meadows - Between Conard Road and Rockvale Road
Phase 4 in planning stage (16 units); construction to begin in 2019.
2. Greenleaf Estates - Lampeter Road
1 unit remains in Phase 2.
4. Grouse Point - Rockvale Road
88 units to be developed (55 and older).
5. Mill Creek - At the joining of Conard Road and Windy Hill Road
4 units remaining in Phases 1-3; 5 units remain in Phase 4; Phase 5 completed.
7. Stone Meadows - East side of Lampeter Road and Village Road intersection
14 units approved; construction has begun but none are complete.
8. Thunder Lane
1 home remaining to be built.
9. West Creek
261 total residences (mixture of residential and commercial) - very dense – no construction application
10. Willow Bend - Formerly Hunter’s Glen Breneman Road
Approximately 15 units remaining to be built (over 80% complete).
11. Willow Ridge Manor - East side of road, near Broadmoor
1 Farmhouse on Eshleman Mill remaining.
12. Willow Valley - Herr Property
220 units planned; no construction application.
13. Witmer/Hess Property - Behind Municipal Building
112 units proposed, no approval at this time.
14. Peony and Lampeter Roads
11 single family homes planned; 6 units under construction.
In addition, there will be approximately 10 non-development lots where houses will be built and occupied this year.
The number of proposed residences at this time in West Lampeter Township is 743.
8 Growth Projections Report – 11/01/18
Strasburg Borough
16. Feister Farm - Between North Jackson Street and North Decatur Street
This property is owned by Glenn Eshleman, and no plans currently exist to develop the property.
17. Strasburg Commons - Formerly Historic Strasburg
An adult community (55+) of 106 units. Being developed by Charter Homes. The first phase of 42 units has been completed. The second phase is 64 units, and 7 remain to be completed.
18. Trails 2 - An extension of Sunset Avenue
There has been no progress on developing this property.
Potential number of homes at this time in Strasburg Borough is 7.
Strasburg Township
19. The municipality normally averages six to seven new homes per year. Six homes were built in the past year.
20. Development of a 10-acre tract at Hartman Bridge and Herr Roads to include both commercial and a 100-unit residential component will begin in 2019. Construction is expected to extend over a five-year period with the focus on retirees and young professionals without children.
Potential number of homes for the next year in Strasburg Township is 7-10.
9 Growth Projections Report – 11/01/18
SUMMARY OF PROJECTED NEW HOMES
Several extrapolations can be drawn from the data on the previous pages. These projections are conjecture based upon these plans and past experience.
1. There are approximately 743 units planned for West Lampeter Township in the next several years.
2. There are approximately 7 units planned for Strasburg Borough
3. The municipality has averaged less than 10 new homes each year for the last 10 years.
Summary
A total of 760 homes are potential for the next few years depending upon many factors including the economy and the sewer moratorium. The breakdown by municipality for these potential homes is as follows:
Strasburg Borough 7 Strasburg Township 10 West Lampeter Township 743 *
* includes 10 non-development homes annually
Presently, we average .3166 children per household that attend public school. If the home school, tutor, and cyber school students (133) and private/parochial students (667) are included in the calculation, the average household contains .3987 school-age children. If Willow Valley's households (1,555) were excluded, each household averages .4744 school-age children. If this ratio continues and if all units are built, this would be an increase of approximately 241 school- age children residing in the District.
Our students come from approximately 2,008 different addresses (households). This means that approximately 20.61% of our households have students in school. If Willow Valley is subtracted, the percent of our households that have students in school is approximately 24.52%.
10 Growth Projections Report – 11/01/18
BUILDING CAPACITIES AND IMPLICATIONS
District Enrollment – October 1, 2018 – Students for Which District Receives Subsidy
BUILDING BUILDING ENROLLMENT Lampeter Elementary School 674 Hans Herr Elementary School 664 Martin Meylin Middle School 727 Lampeter-Strasburg High School 1,020
Total Building Enrollment 3,085
Present Building Capacity
BUILDING STUDENT CAPACITY Lampeter Elementary School 525 * Hans Herr Elementary School 776 * Martin Meylin Middle School 822 Lampeter-Strasburg High School 1,218
Total Building Capacity 3,341 *
* Elementary capacities are based upon 20 students per kindergarten and first grade, 23 students per second and third grade, and 25 students per fourth and fifth grade. It should be noted that a number of current classrooms have two to three more students than the capacity listed. It is also important to note that only one half of our kindergarten students are in Lampeter Elementary School at any given time.
Present Building Physical Enrollment 2018
BUILDING BUILDING PHYSICAL ENROLLMENT Lampeter Elementary School 667 Hans Herr Elementary School 653 Martin Meylin Middle School 715 Lampeter-Strasburg High School 917
Total Building Physical Enrollment 2,952
Projected Enrollment 2019 2020 2021 2022 2023
Elementary 1,316 1,324 1,369 1,408 1,375 Middle School 714 717 685 680 705 High School 986 969 946 958 951
Total Enrollment 3,016 3,010 3,000 3,046 3,031
Difference between District capacity (3,341) and enrollment 325 331 341 295 310
Difference between elementary capacity (1,301) and enrollment -15 -23 -68 -107 -74
Difference between middle school capacity (822) and enrollment 62 59 91 96 71
Difference between high school capacity (1,218) and enrollment 232 249 272 260 267
11 Growth Projections Report – 11/01/18
Numbers of students in District buildings do not accurately reflect the number of students who are receiving their education in District buildings because some students attend the Lancaster County Career and Technology Center, Lancaster County Academy, Lancaster Lebanon Virtual Solutions, or other appropriate placements located outside the District. The number of District secondary students currently being educated for either full or partial days outside the District is 115, while the number of elementary students is 18.
Growth Time Line
The closing of Strasburg Elementary School in 2013 transitioned all K-2 students to Lampeter Elementary School. With this transition, the following statements are true:
1. While all buildings are presently within capacity limits, Lampeter Elementary School is nearing the capacity threshold based upon the District class sizes referenced on the previous page.
2. With projections based upon live births, it appears that Lampeter Elementary School will continue to be at or near our capacity threshold, while all other buildings will remain within capacity limits for the foreseeable future.
3. All buildings are being properly maintained and remain in very good condition.
It is, however, important to remember that enrollment numbers are based on projections. The further into the future that the one extends, the less reliable the projections become.
12 Growth Projections Report – 11/01/18
FUTURE ENROLLMENT PROJECTIONS
2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 ELEMENTARY Kdg. 193 205 205 229 186 Grade 1 237 208 221 221 246 Grade 2 240 242 212 226 226 Grade 3 218 247 249 218 233 Grade 4 195 224 254 256 224 Grade 5 233 198 228 258 260 Total 1,316 1,324 1,369 1,408 1,375
MIDDLE SCHOOL Grade 6 241 240 204 235 266 Grade 7 233 238 237 202 232 Grade 8 240 239 244 243 207 Total 714 717 685 680 705
HIGH SCHOOL Grade 9 262 251 250 255 254 Grade 10 231 248 238 237 242 Grade 11 243 216 232 223 222 Grade 12 250 254 226 243 233 Total 986 969 946 958 951
GRAND TOTALS 3,016 3,010 3,000 3,046 3,031
13 Growth Projections Report – 11/01/18
HOME SCHOOL, TUTOR, AND CYBER CHARTER SCHOOL STUDENT INFORMATION
Enrollments 10/01/18
Total Number of Families (excludes LLVS) 75 Total Number of Home School & Tutor Students 107 Total Number of Cyber School Students (excludes LLVS) 26 Number of Lancaster Lebanon Virtual Solutions (LLVS) Students (Public School Students) 33
Home Tutor Cyber LLVS Totals School Category School Category by Category Totals by Category Totals by Grade Grade Level Totals by Grade Totals by Grade Level Grade Grade (Provided by L-S) Ungraded 0 0 0 0 0 Grade K 0 0 1 0 1 Grade 1 2 0 3 0 5 Grade 2 4 0 1 0 5 Grade 3 15 0 1 0 16 Grade 4 10 0 0 0 10 Grade 5 11 0 1 0 12 Grade 6 10 0 3 1 14 Grade 7 13 0 2 1 16 Grade 8 14 0 3 2 19 Grade 9 8 0 3 5 16 Grade 10 10 0 0 1 11 Grade 11 7 0 4 12 23 Grade 12 3 0 4 11 18 Totals by Category 107 0 26 33 166
14 Growth Projections Report – 11/01/18
SIX-YEAR SUMMARY TABLE: HOME SCHOOL, TUTOR, AND CYBER SCHOOL STUDENTS October 1, 2013, through October 1, 2018
2013- 2014- 2015- 2016- 2017- 2018- 6 Year Totals 2014 2015 2016 2017 2018 2019 Number of 74 78 78 71 75 75 Families Number of Home 90 100 94 91 95 107 School & Tutored Number of Cyber School (excludes 41 45 38 31 35 26 LLVS) Number of LLVS 20 28 29 32 36 33 Total of Students 151 173 161 154 166 166 by Year
15 Growth Projections Report – 11/01/18
PRIVATE / PAROCHIAL SCHOOL STUDENT INFORMATION Total Number of Students: 667
Students Students AMISH SCHOOLS per OTHER PRIVATE SCHOOLS per
School School Beaver Valley 26 Bald Eagle Boys Camp 1 Belmont Special 0 Bethel Mennonite 3 Bunker Hill 28 Chesterbrook Academy 1 Calamus Run 2 Dayspring Christian Academy 16 East Nickel Mine Special 1 Enlightium 1 Edisonville 27 Fairhaven Christian 4 Fairview 0 Grier School 0 Foggy Ridge 2 Lancaster Catholic High School 11 Hawksville 7 Lancaster Country Day 14 Iva 9 LCCS – Leola Campus 47 King Vocational 0 Lancaster Mennonite - Lancaster 24 Krantz Mill 24 Lancaster Mennonite - Locust Grove 30 Locust Ridge 26 Lancaster Mennonite - New Danville 5 North Jackson 16 Linden Hall 2 North Star 28 Linville Hill Mennonite 60 North Star (V) 0 Lititz Christian 1 Picadilly Ridge 4 Little Britain Mennonite 3 Paradise (V) 1 Montessori Academy 2 Refton 10 Mother of Divine Grace 2 Rockvale 17 Quarryville Mennonite 4 Rockvale/Rocky Ridge/ Rocky Springs (V) 5 Resurrection 9 Rocky Ridge 6 Sacred Heart 4 Rocky Springs 26 St. Anne 7 Sides Mill 29 St. Leo 6 Strasburg (V) 0 Summitville Christian 4 Summit Hill 11 Susquehanna Waldorf 2 Sycamore 31 The Janus School 1 Twin Elm 24 The New School 5 White Oak 12 The Stone Independent School 1 White Oak (V) 2 Way of Jesus Academy 4 Woodland 18 Weavertown Mennonite 1 AMISH SCHOOLS TOTAL 392 OTHER PRIVATE SCHOOLS TOTAL 275
16 Growth Projections Report – 11/01/18
PRIVATE / PAROCHIAL SCHOOL STUDENT INFORMATION BY GRADE LEVEL
TOTAL STUDENTS STUDENTS PER STUDENTS PER GRADE PER GRADE LEVEL - GRADE LEVEL - GRADE LEVEL - LEVEL AMISH & AMISH OTHER / PRIVATE OTHER / PRIVATE
K 0 35 35 1 46 22 68 2 52 30 82 3 47 19 66 4 45 21 66 5 47 23 70 6 56 20 76 7 41 16 57 8 50 18 68 9 0 15 15 10 0 22 22 11 0 18 18 12 0 16 16 Vocational 8 0 8 Ungraded 0 0 0 TOTALS 392 275 667
17 Growth Projections Report – 11/01/18
MISCELLANEOUS INFORMATION AND INTERESTING STATISTICS
MINORITY POPULATION: American Indian/Alaskan Native 0 .00% (Not Hispanic) Native Hawaiian/Pacific Islander 1 .03% (Not Hispanic) Black/African American 59 1.19% (Not Hispanic) Hispanic 272 8.82% (Any Race) Asian 48 1.56% (Not Hispanic) Multi-Racial 101 3.27% (Not Hispanic)
TOTAL 481 15.59%
51.86 percent of all public school students are male.
48.14 percent of all public school students are female.
95.69 percent of all public school students are educated on the District campus in Lampeter.
4.31 percent of all public school students are educated at other locations.
78.84 percent of all school-age children in the District attend public school.
3.45 percent of all school-age children in the District are home school students.
17.05 percent of all school-age children in the District attend private or parochial schools.
.66 percent of all school-age children in the District attend cyber charter school.
.00 percent of all school-age children in the District are tutored.
22.85 percent of all school-age children in the District are identified as low income students (free and reduced lunch program).
.40 percent is the District dropout rate as determined by the Pennsylvania Department of Education.
18 Growth Projections Report – 11/01/18
INFORMATION REGARDING ENGLISH LANGUAGE LEARNERS
A total of 32 students have been identified as English Language Learners as of October 1, 2018. The 32 students are from 14 different countries of origin. The breakdown of students from each country by grade is as follows:
COUNTRY K 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL Puerto Rico 1 1 2 1 3 1 9 France 1 1 Peru 1 1 2 India 1 1
China 1 1 1 3 Dominican Rep 1 1 1 3 Mexico 1 1 2 Vietnam 1 1 2 Jordan 1 1 Ecuador 1 1 Thailand 1 1 2 Cambodia 1 1 2 Egypt 1 1 2 Saudia Arabia 1 1
A breakdown of languages spoken by the 32 students by grade is as follows:
LANGUAGE K 1 2 3 4 5 6 7 8 9 10 11 12 TOTAL Spanish 1 2 2 2 3 3 13 Chinese 1 1 French 1 1 Vietnamese 1 1 2 Arabic 1 1 Telugu 1 1
19 Growth Projections Report – 11/01/18
2017-2018 PSSA RESULTS
ENGLISH LANGUAGE ARTS
2018 % 2017 % 2016 % 2015 % 2018 State Grade Adv/Pro Adv/Pro Adv/Pro Adv/Pro Average
Hans Herr 3 85.00% 85.10% 82.00% 83.00% 63.50% 4 82.81% 78.00% 81.00% 80.00% 59.80% 5 78.47% 82.90% 83.00% 85.00% 59.40% Martin Meylin 6 70.98% 81.20% 79.00% 81.00% 62.50% 7 79.50% 74.20% 83.00% 80.00% 61.90% 8 72.12% 65.70% 74.00% 69.00% 61.50%
MATHEMATICS
2018 % 2017 % 2016 % 2015 % 2018 State Grade Adv/Pro Adv/Pro Adv/Pro Adv/Pro Average
Hans Herr 3 65.61% 77.30% 75.00% 60.00% 54.1 4 64.86% 58.80% 61.00% 65.00% 43.5 5 62.32% 63.70% 66.00% 60.00% 45.2 Martin Meylin 6 48.66% 60.40% 61.00% 63.00% 39.6 7 55.23% 55.50% 53.00% 54.00% 38.9 8 54.63% 49.60% 60.00% 53.00% 31.1
SCIENCE
2018 % 2017 % 2016 % 2015 % 2018 State Grade Adv/Pro Adv/Pro Adv/Pro Adv/Pro Average
Hans Herr 4 85.59% 86.20% 89.00% 88.00% 75.5 Martin Meylin 8 67.26% 61.70% 72.00% 68.00% 53.9
20 Growth Projections Report – 11/01/18
2017-2018 KEYSTONE RESULTS Lampeter-Strasburg High School
Spring 2018 Winter 2018 Spring/ ALGEBRA 1 # % # % Winter 2018 Advanced 22 18.97% 52 59.09% Proficient 46 39.66% 28 31.82% Basic 41 35.34% 7 7.95% Below Basic 7 6.03% 1 1.14% Total # 116 88 204 Total Pro/Adv # 148 Total Pro/Adv % 58.62% 90.91% Avg Pro/Adv % 72.55%
Spring 2018 Winter 2018 Spring/ BIOLOGY # % # % Winter 2018 Advanced 51 56.04% 33 23.08% Proficient 31 34.07% 63 44.06% Basic 4 4.40% 34 23.78% Below Basic 5 5.49% 13 9.09% Total # 91 143 234 Total Pro/Adv # 178 Total Pro/Adv % 90.11% 67.13% Avg Pro/Adv % 76.07%
Spring 2018 Winter 2018 Spring/ LITERATURE # % # % Winter 2018 Advanced 20 18.02% 28 22.76% Proficient 71 63.96% 79 64.23% Basic 15 13.51% 15 12.20% Below Basic 5 4.50% 1 0.81% Total # 111 123 234 Total Pro/Adv # 198 Total Pro/Adv % 81.98% 86.99% Avg Pro/Adv % 84.62%
21 Growth Projections Report – 11/01/18
SAT RESULTS Summary of Students Tested by Year
PENNSYLVANIA NATIONAL LAMPETER‐STRASBURG TOTAL DIFF # of Tests YEAR Given VERB MATH WRITING VERB MATH WRITING VERB MATH WRITING NATL STATE 95‐96 91 498 492 505 508 509 521 +17 +40 96‐97 105 498 495 505 511 516 523 +23 +46 97‐98 118 497 495 505 512 500 527 +10 +35 98‐99 128 498 497 505 511 516 527 +27 +48 99‐00 134 498 497 505 514 519 546 +46 +70 00‐01 151 500 499 506 514 520 538 +38 +59 01‐02 127 498 500 504 516 504 527 +11 +33 02‐03 161 500 502 507 519 520 534 +28 +52 03‐04 169 501 502 508 518 528 554 +56 +79 04‐05 151 501 503 508 520 519 540 +31 +55 05‐06 139 493 500 483 503 518 497 522 527 501 +32 +74 06‐07 164 493 499 482 502 515 494 509 533 482 +13 +50 07‐08 156 494 501 483 502 515 494 520 543 500 +52 +85 08‐09 172 493 501 483 501 515 493 501 526 492 +10 +42 09‐10 180 492 501 480 501 516 492 520 538 506 +55 +91 10‐11 189 493 501 479 497 514 489 521 543 498 +62 +89 11‐12 200 491 501 480 496 514 488 526 542 512 +82 +108 12‐13 188 494 504 482 496 514 488 527 544 515 +88 +106 13‐14 197 497 504 480 497 513 487 524 542 500 +69 +85 14‐15 168 499 504 482 495 511 484 525 540 511 +86 +91 15‐16 157 500 506 481 494 508 482 517 529 504 +66 +63
Beginning in the 2016-2017 school year, the Verbal and Writing assessments were combined into one assessment entitled Evidence-based Reading/Writing.
LAMPETER- PENNSYLVANIA NATIONAL STRASBURG TOTAL DIFF EVIDENCE- EVIDENCE- EVIDENCE- # OF BASED BASED BASED YEAR TESTS MATH MATH MATH NATL STATE READING/ READING/ READING/ GIVEN WRITING WRITING WRITING 16-17 168 533 540 533 538 569 576 74 72 17-18 176 539 547 531 536 581 588 102 83
22 Policy 4116.55 & 5131.15
LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537
HARASSMENT/DISCRIMINATION/HAZING/BULLYING/CYBER BULLYING
The Board of the Lampeter-Strasburg School District is committed to providing a safe, positive learning climate for employees and students. It is the policy of the School District to maintain an employment environment and an educational environment in which harassment, discrimination, hazing, bullying, and cyber bullying in any form are not tolerated.
A. DEFINITIONS
Bullying is unwelcome verbal, written, or physical conduct directed at another member of the school community that has the intent or effect of:
1. Resulting in physical, emotional, or mental harm;
2. Damaging, extorting, or taking personal property without authorization;
3. Creating a reasonable fear of physical, emotional, or mental harm;
4. Creating a reasonable fear of damage to or loss of personal property; or
5. Creating an intimidating or hostile environment that interferes with the educational process.
Cyber bullying includes, but is not limited to, the following misuses of technology: harassing, teasing, intimidating, threatening, or terrorizing another member of the school community by sending or posting inappropriate or derogatory e-mail messages, instant messages, text messages, digital pictures or images, or Web site posting (including blogs). All forms of cyber bullying are unacceptable and, to the extent that such actions are disruptive of the educational process, offenders shall be subject to appropriate discipline.
Discrimination means unfavorable or differential treatment based on a person’s race, color, national origin, ethnicity, gender, age, disability, religion, or sexual orientation.
Harassment is conduct that intentionally causes alarm to, or seriously annoys, another person and which serves no legitimate purpose, including criminal harassment and stalking as defined by the Pennsylvania Criminal Code. Harassment includes verbal, written, graphic, or physical conduct relating to an individual’s race, color, nationality origin/ethnicity, gender, age, handicap/disability, sexual orientation or religion, when such conduct:
1. Is sufficiently severe, persistent, or pervasive that it affects an individual’s ability to work or to participate in or benefit from an educational program or activity or creates an intimidating, threatening or abusive working or educational environment.
2. Has the purpose or effect of substantially or unreasonably interfering with an individual’s employment or academic performance.
3. Otherwise adversely affects an individual’s employment or learning opportunities.
4. Creates a substantial disruption or the reasonable apprehension of a substantial disruption of the educational environment.
Harassment also includes unwelcome sexual advances, requests for sexual favors, and other inappropriate verbal or physical conduct of sexual nature when:
1. Acceptance of unwelcome sexual advances, requests for sexual favors, or other verbal or physical conduct of a sexual nature is a term or condition of an individual's continued employment.
2. Submission to or rejection of such conduct is the basis for employment or academic decisions affecting the individual.
3. Such conduct has the purpose or effect of unreasonably interfering with an employee's ability to work or a student’s opportunity to learn or which creates an intimidating, hostile, or offensive working or academic environment.
4. Such conduct deprives an employee or student of benefits or services.
5. Such conduct is sufficiently severe, persistent, or pervasive that it has the purpose or effect of substantially interfering with the employee’s or student’s performance or creates an intimidating, hostile, or offensive working or educational environment.
Examples of sexual harassment include, but are not limited to, sexual flirtations, advances, touching or propositions; verbal abuse of a sexual nature; graphic or suggestive comments about an individual's dress or body; sexually degrading words used to describe an individual; jokes, pin-ups, calendars, objects, graffiti, vulgar statements, abusive sexual conduct, or any conduct that has the purpose or effect of unreasonably interfering with an employee's ability to work, a student’s ability to learn, or which creates an intimidating, hostile, or offensive working or academic environment.
Harassment Compliance Official: The person designated by the School District’s Superintendent to coordinate and oversee implementation of this Policy. If he/she is not available or is the alleged harasser, the School District’s Superintendent shall be the Harassment Compliance Official.
Hazing is conduct which recklessly or intentionally endangers the mental or physical health or safety of another person or which willfully destroys or removes public or private property for the purpose of initiation or admission into or affiliation with, or as a condition for continued membership in, any group or organization. Hazing includes any brutality of a physical nature, such as whipping, beating, branding, forced calisthenics, exposure to the elements, forced consumption of any food, liquor, drug, or other substance, or any other forced physical activity which could adversely affect the physical health and safety of the individual, and shall include any activity which would subject the individual to extreme mental stress, such as sleep deprivation, forced exclusion from social contact, forced conduct which could result in extreme embarrassment, or any other forced activity which could adversely affect the mental health or dignity of the individual, or any willful destruction or removal of public or private property.
The terms “bullying”, “cyber bullying”, “discrimination”, “harassment”, and “hazing” shall not be interpreted to infringe upon an individual’s right to engage in legally protected speech or conduct.
B. STATEMENT OF POLICY
All forms of bullying, cyber bullying, discrimination, hazing, and harassment are hereby prohibited. Anyone who engages in any of the aforementioned “prohibited behavior” in violation of this policy shall be subject to appropriate discipline.
1. The Harassment Compliance Official is the school official designated to receive bullying, cyber bullying, hazing, discrimination, and harassment complaints.
2. Any person who believes he/she has been subjected to bullying, cyber bullying, hazing, discrimination, or harassment shall promptly report such behavior to the Harassment Compliance Official. If the Harassment Compliance Official is the subject of the complaint or is otherwise unavailable, the complainant shall report the complaint directly to the Superintendent or, if the Superintendent is not available, to the person who is responsible for the Superintendent’s functions.
3. Complaints of harassment shall be investigated promptly, and corrective action shall be taken when allegations are substantiated. Confidentiality of all parties shall be maintained, consistent with the School District’s legal and investigative obligations. No reprisals or retaliation shall occur as a result of good faith reports of harassment.
4. Each employee and student shall be responsible to maintain a working and educational environment which is free from all forms of bullying, cyber bullying, discrimination, hazing, and harassment. Any employee who hears, observes, or otherwise becomes aware of any of the aforementioned prohibited behavior, or who reasonably believes that such behavior has occurred, shall immediately report the matter to the Harassment Compliance Official. Any student who believes that prohibited behavior has occurred shall immediately inform the student’s teacher (or the building principal if the teacher is unavailable or is the alleged violator) and the Harassment Compliance Official.
5. If a student reports to his/her parent or guardian that the student has been the target of prohibited behavior, the parent or guardian shall immediately inform the Harassment Compliance Official.
C. DELEGATION OF RESPONSIBILITY
The Superintendent or designee shall ensure that this policy is reviewed annually with employees, students, parents, independent contractors, and volunteers by means of one or more of the following:
1. Distribution of a copy of this policy; 2. Publication in handbooks; 3. Training session(s); 4. Posting of notices/signs; and 5. Other means as determined by the Superintendent.
The Superintendent or designee, in cooperation with other appropriate administrators, shall review this policy every three (3) years and recommend necessary revisions to the Board of School Directors.
This policy shall be accessible in every classroom. The policy shall be posted in a prominent location where such notices are typically posted.
D. HARASSMENT OF EMPLOYEE
When an employee believes that he/she is being or has been subjected to harassment, the employee should immediately inform the harasser that his/her behavior is unwelcome, offensive, and inappropriate. In addition, the employee shall immediately inform the Harassment Compliance Official.
E. DISCIPLINE
1. A substantiated charge of violation of this policy against a School District employee shall subject such employee to disciplinary action, up to and including discharge. If it is concluded that a student has engaged in conduct which violates this policy, such student shall be subject to disciplinary action, up to and including suspension or expulsion from school. 2. If it is concluded that an employee or a student has falsely accused another member of the school community of violating this policy, such employee or student shall be subject to disciplinary action, up to and including termination of employment or suspension or expulsion from school.
F. PROCEDURE AND APPEALS
The following procedures shall be followed for reporting and investigation of harassment, and for appeals.
1. Harassment of Employee
(a) Complaint Procedure
(i) An employee shall report a violation of this policy, orally or in writing, to the Harassment Compliance Official, who shall inform the employee of his/her rights and of the complaint process.
(ii) The Harassment Compliance Official shall notify the Superintendent of the complaint and shall conduct an impartial, thorough investigation of the alleged violation. Confidentiality shall be maintained consistent with the School District’s legal and investigative obligations.
(iii) The investigation may consist of personal interviews with the complainant, the alleged violator and any other individuals who may have knowledge of the alleged incident(s) or circumstances giving rise to the complaint. In determining whether alleged conduct constitutes a violation of this policy, the Harassment Compliance Official should consider all surrounding circumstances, including any relevant documents, the nature of the behavior, the age and sex of the persons involved, past incidents or past or continuing patterns of behavior, the relationships between the parties involved and the context in which the alleged incidents occurred. Whether a particular action or incident constitutes a violation of this policy requires a determination based on all the facts and surrounding circumstances.
(iv) Upon receipt of a report of a violation of this policy, the School District may take immediate steps, at its discretion, to protect the complainant, alleged violator, witnesses, and school employees pending completion of an investigation of the alleged violation and may make any appropriate referrals for assistance, including, but not limited to, counseling, rape crisis intervention, notification of police, etc. The investigation will be completed as soon as practicable and, unless there are exceptional circumstances, within ten (10) days from the complaint or report. The Harassment Compliance Official shall make a written report to the Superintendent upon completion of the investigation. The report shall include a determination as to whether the allegations have been substantiated as factual and whether they appear to be violations of this policy.
(v) Following the investigation, the Harassment Compliance Official shall prepare a written report summarizing the investigation and recommending disposition of the complaint, including what action, if any is required. The School District shall take appropriate action in all cases where the Harassment Compliance Official concludes that this policy has been violated. Any person who is determined to have violated this policy shall be subject to disciplinary and other actions, including, but not limited to, warning, exclusion, suspension, expulsion, transfer, termination, discharge or any other remedial action, including, but not limited to, training, education, or counseling.
(vi) The Harassment Compliance Official shall maintain the written report of the investigation and results in his/her office. In the case of an investigation conducted by the School District, the Superintendent shall receive a confidential summary of the investigation and its results. If the Harassment Compliance Official concludes that the policy has been violated by a professional educator or administrator, a report of the findings shall be filed in the employee’s personnel file. The complainant and the alleged violator shall be informed of the results of the investigation, including whether the allegations were found to be factual, whether there was a violation of the policy, and whether disciplinary action was or will be taken.
(b) Appeal Procedure
(i) If the complainant or accused is not satisfied with the outcome of the initial investigation, he/she may file a written appeal to the Superintendent or, if the Superintendent is not available, to the person who is responsible for the Superintendent’s functions.
(ii) The Superintendent shall review the initial investigation and report and may also conduct an independent investigation. He/she shall prepare a written response to the appeal. Copies of the response shall be provided to the complainant, the accused and others directly involved, as appropriate.
2. Harassment of Student
(a) Informal Procedure
It may be possible to resolve a complaint through a voluntary conversation between the complaining student and the alleged violator which is facilitated by the Harassment Compliance Official. If the complaining student or alleged violator is a student under the age of 18, the Harassment Compliance Official shall notify the student’s parent(s)/guardian(s) unless the Harassment Compliance Official, after consultation with the Superintendent, determines that such notice is not in the best interest of the student. The results of an informal resolution shall be reported to the Superintendent. In the event of not utilizing the informal procedure, or if the informal procedure is unsuccessful, any person may proceed to the formal procedure.
Any complaint against a school employee (and any complaint involving another student which is not resolved through the informal procedure) shall be handled through the formal procedure.
(b) Formal Procedure
(i) The Harassment Compliance Official shall complete a complaint form based on the written or verbal allegations of the student alleging violation of this policy. This complaint form shall be kept in a centralized and secure location.
(ii) If a student under 18 years of age is involved, his/her parents shall be notified immediately unless the Harassment Compliance Official, after consultation with the Superintendent, determines that such notice is not in the best interest of the student.
(iii) Unless there are exceptional circumstances, an investigation shall be completed by the Harassment Compliance Official within ten (10) days from the date of the complaint or report.
(A) The investigation may consist of personal interviews with the complainant, the alleged violator and any other individuals who may have knowledge of the alleged incident(s) or circumstances giving rise to the complaint. In determining whether alleged conduct constitutes a violation of this policy, the Harassment Compliance Official should consider all surrounding circumstances, including any relevant documents, the nature of the behavior, the age and personal characteristics of the persons involved, past incidents or past or continuing patterns of behavior, the relationships between the parties involved and the context in which the alleged incidents occurred. Whether a particular action or incident constitutes a violation of this policy requires a determination based on all the facts and surrounding circumstances.
(B) Upon receipt of a reported violation of this policy, the School District may take immediate steps, at its discretion, to protect the complainant, alleged violator, witnesses, and school employees pending completion of an investigation of the alleged violation and may make any appropriate referrals for assistance, including, but not limited to, counseling, rape crisis intervention, notification of police, etc. The investigation will be completed as soon as practicable, and unless there are exceptional circumstances, within ten (10) days from the complaint or report. The Harassment Compliance Official shall make a written report to the Superintendent upon completion of the investigation. The report shall include a determination as to whether the allegations have been substantiated as factual and whether they appear to be violations of this policy.
(C) Following the investigation, the Harassment Compliance Official shall recommend to the Superintendent what action, if any, is required. The School District shall take appropriate action in all cases where the Harassment Compliance Official concludes that this policy has been violated. Any person who is determined to have violated this policy shall be subject to disciplinary and other actions, including, but not limited to, warning, exclusion, suspension, expulsion, transfer, termination, discharge or any other remedial action, including, but not limited to, training, education, or counseling.
(D) The Harassment Compliance Official shall maintain the written report of the investigation and results in his/her office. In the case of an investigation conducted by the School District, the Superintendent shall receive a confidential summary of the investigation and its results. If the Harassment Compliance Official concludes that the policy has been violated by a professional educator or administrator, a report of the findings shall be filed in the employee’s personnel file. The complainant and the alleged violator shall be informed of the results of the investigation, including whether the allegations were found to be factual, whether there was a violation of the policy, and whether disciplinary action was or will be taken.
Approved by Board of School Directors 12/07/15 Supersedes Policies Dated 11/07/05, 03/06/06, 02/02/09, and 01/07/13 Policy _____
LAMPETER-STRASBURG SCHOOL DISTRICT Lampeter, Pennsylvania 17537
TERRORISTIC THREATS
Purpose
The Board recognizes the danger that terroristic threats by students present to the safety and welfare of district students, staff and community. The Board acknowledges the need for an immediate and effective response to a situation involving such a threat.
Definitions
Communicate - shall mean to convey in person or by written or electronic means, including telephone, electronic mail, Internet, facsimile, telex and similar transmissions.
Terroristic Threat - shall mean a threat communicated either directly or indirectly to commit any crime of violence with the intent to terrorize another; to cause evacuation of a building, place of assembly or facility of public transportation; or to otherwise cause serious public inconvenience, or cause terror or serious public inconvenience with reckless disregard of the risk of causing such terror or inconvenience.
Authority
The Board prohibits any district student from communicating terroristic threats directed at any student, employee, Board member, community member or property owned, leased or being used by the district.
In the case of a student with a disability, including a student for whom an evaluation is pending, the district shall take all steps required to comply with state and federal laws and regulations, the procedures set forth in the memorandum of understanding with local law enforcement and Board policies.
If a student is expelled for making terroristic threats, the Board may require, prior to readmission, that the student provide competent and credible evidence that the student does not pose a risk of harm to others.
Delegation of Responsibility
The Superintendent or designee shall react promptly to information and knowledge concerning a possible or actual terroristic threat. Such action shall be in compliance with state law and regulations and with the procedures set forth in the memorandum of understanding with local law enforcement officials and the district’s emergency preparedness plan.
Guidelines
Staff members and students shall be made aware of their responsibility for informing the building principal regarding any information or knowledge relevant to a possible or actual terroristic threat.
The building principal shall immediately inform the Superintendent after receiving a report of such a threat.
The Superintendent or designee may report incidents involving terroristic threats on school property, at any school-sponsored activity or on a conveyance providing transportation to or from a school or school- sponsored activity to the local police department that has jurisdiction over the school’s property, in accordance with state law and regulations, the procedures set forth in the memorandum of understanding with local law enforcement and Board policies. The Superintendent or designee shall notify the parent/guardian of any student directly involved in an incident involving a terroristic threat as a victim or suspect immediately, as soon as practicable. The Superintendent or designee shall inform the parent/guardian whether or not the local police department that has jurisdiction over the school property has been or may be notified of the incident. The Superintendent or designee shall document attempts made to reach the parent/guardian.
In accordance with state law, the Superintendent shall annually, by July 31, report all incidents of terroristic threats to the Office for Safe Schools on the required form.
Approved by Board of School Directors __/__/__ 301 Creating a Position
Authority
Positions for administrative, professional and support employees shall be established by the Board in order to provide the effective leadership and management necessary to operate district schools and to provide quality educational programs and services, consistent with the needs of the schools and the resources of the community.
The need for creating positions shall be determined by the Board, based on the recommendation of the Superintendent. The Board reserves for itself the final determination of the number and type of staff positions deemed necessary for effective management of the district and operation of the schools.[1][2][3][4]
The initial salary or salary range for a new position shall be determined by the Board when creating the position, based upon the recommendation of the Superintendent and supporting documentation.[5]
In the exercise of its authority to create a new position, the Board shall give primary consideration to the following:
1. Effective management of district programs. 2. Number of students enrolled. 3. Special needs of students. 4. Operational needs of the district. 5. Financial resources of the school community.
The Superintendent shall be responsible for recommending a new or additional administrative, professional or support position.
Delegation of Responsibility
Recommendations for a new or additional position shall include:
1. Job description clearly stating the duties for which the position was created.
2. Title that conforms with the appropriate certificate if certification is required.
3. Supporting data and other rationale relevant to the recommendation.
The Board may, through the Superintendent, seek the advice of administrative staff when creating a new position or increasing the number of employees in existing positions.
The Superintendent or designee shall be responsible to maintain a comprehensive and up-to-date job description for all positions in the district. Job descriptions shall be prepared in accordance with relevant federal and state laws and regulations.[6] 302 – Employment of Superintendent/Assistant Superintendent
Purpose
The Board places the primary responsibility and authority for the administration of the district in the Superintendent and Assistant Superintendent. Therefore, selection of a Superintendent or Assistant Superintendent is critical to the effective leadership and management of the district.[1]
Authority
During the last year of the Superintendent’s term or any other time the position of Superintendent becomes vacant, the Board shall meet to appoint, by a majority vote of all members of the Board, a properly qualified district Superintendent. The appointed Superintendent shall enter into a written contract with the Board for a term of three (3) to five (5) years.[2][3][4]
{X} An Assistant Superintendent shall be appointed by a majority vote of all members of the Board upon nomination of the Superintendent. An Assistant Superintendent may serve through the term of the Superintendent or enter into a contract for a term of three (3) to five (5) years.[2][3][5][6]
At a public Board meeting occurring at least ninety (90) days prior to the expiration date of the Superintendent’s or an Assistant Superintendent’s term of office, the Board meeting agenda shall include an item requiring affirmative action by five (5) or more Board members to notify the Superintendent or Assistant Superintendent that the Board intends to retain him/her or that other candidates will be considered for the office. If the Board fails to take such action, the term of office which the Superintendent or Assistant Superintendent is serving shall be extended one (1) time for a one-year period. Prior to the end of the one-year extension, the Board shall take action necessary to retain the Superintendent or Assistant Superintendent. If no action is taken prior to the conclusion of the one-year extension, the term of office for the current Superintendent or Assistant Superintendent shall terminate.[4][6]
Anytime the Board votes to retain a Superintendent or Assistant Superintendent, the Superintendent may be retained for a term of three (3) to five (5) years, and the Assistant Superintendent may be retained for a term of three (3) to five (5) years or for a term extending through the term of the Superintendent.[4][6]
Whenever the Board finds it impossible or impractical to immediately fill a vacancy in the office of Superintendent or Assistant Superintendent, the Board may appoint an acting Superintendent or Assistant Superintendent to serve not longer than one (1) year from the time of appointment.[7]
{ } In the event the Board appoints an acting Superintendent or Assistant Superintendent, the Board shall approve and document the recruitment and assessment procedures to be used to permanently fill such vacancy in accordance with Board policy.
Guidelines
Recruitment and Assessment of Candidates
The Board shall actively seek candidates who meet the qualifications and requirements for the position of Superintendent and/or Assistant Superintendent. It may be aided in this task by
{X} a committee of Board members and/or
{X} the services of professional consultants.
{X} the counsel of the retiring Superintendent. When undertaking a search to fill the position of Superintendent or Assistant Superintendent, recruitment procedures shall be prepared and may include the following:
{X} Preparation of a job description for the position, written in accordance with the requirements of federal and state laws and regulations.[8]
{X} Preparation of written qualifications, in addition to applicable state requirements, for all applicants.[9][10][11][12][13]
{X} Preparation of informative materials describing the school district, the Superintendent/Assistant Superintendent position, and the district’s educational goals.
{X} Opportunity for selected applicants to visit the district schools, meet with internal staff and external stakeholders at the Board’s invitation.
Recruitment, screening and evaluation of candidates shall be conducted in accordance with Board policy, Board established leadership criteria and state and federal law.[8]
The Board shall determine prior to interviewing finalists which expenses associated with such interviews will be reimbursed by the school district.
A candidate's misstatement of fact material regarding the candidate’s qualifications for employment or determination of salary shall constitute grounds for revocation of any offer of employment dismissal by the Board.
Pre-Employment Requirements
The district shall conduct an employment history review in compliance with state law prior to issuing an offer of employment to a candidate. Failure to accurately report required information shall subject the candidate to discipline up to, and including, denial of employment, revocation of an offer of employment, or termination if already hired, and may subject the candidate to civil and criminal penalties. The district may use the information for the purpose of evaluating an applicant’s fitness to be hired or for continued employment and may report the information as permitted by law.[14]
A candidate shall not be employed until the individual has complied with the mandatory background check requirements for criminal history and child abuse and the district has evaluated the results of that screening process.[15][16]
Each candidate shall report, on the designated form, all arrests and convictions as specified on the form. Candidates shall likewise report arrests and/or convictions that occur subsequent to initially submitting the form. Failure to accurately report such arrests and convictions may subject the individual to denial of employment, termination if already hired, and/or criminal prosecution.[16]
Before entering the duties of the office, the Superintendent or Assistant Superintendent shall take and subscribe to the oath of office prescribed by law.[17]
After receiving a conditional offer of employment but prior to beginning employment, the candidate shall undergo medical examinations, as required by law and as the Board may require.[18]
{ } at Board expense.
{X} at the candidate’s expense. Employment Contracts
An individual shall not be employed as Superintendent or Assistant Superintendent unless s/he has signed an employment contract expressly stating the terms and conditions of employment. The written contract shall:[4]
1. Contain the mutual and complete agreement between the Superintendent or Assistant Superintendent and the Board with respect to the terms and conditions of employment.
2. Consistent with state statutory and regulatory requirements, specify the duties, responsibilities, job description and performance expectations, including performance standards and assessments as required by law.[19][20][21][22][23]
3. Incorporate all provisions relating to compensation and benefits to be paid to or on behalf of the Superintendent or Assistant Superintendent.[6][24]
4. Specify the term of employment and state that the contract shall terminate immediately, except as otherwise provided by law, upon the expiration of the term unless the contract is allowed to extend automatically as required by law.[4]
5. Specify the termination, buyout and severance provisions, including all postemployment compensation and the period of time in which the compensation shall be provided. Termination, buyout and severance provisions may not be modified during the course of the contract or in the event a contract is terminated prematurely.
6. Contain provisions relating to outside work that may be performed, if any.[25][26]
7. State that any modification to the contract must be in writing.
8. State that the contract shall be governed by the laws of the Commonwealth.
9. Limit compensation for unused sick leave in employment contracts for Superintendents and/or Assistant Superintendents who have no prior experience as a district Superintendent or Assistant Superintendent to the maximum compensation for unused sick leave under the school district’s administrative compensation plan in effect at the time of the contract.
10. Limit transferred sick leave from previous employment to not more than thirty (30) days for Superintendents and/or Assistant Superintendents who have no prior experience as a district Superintendent or Assistant Superintendent.
11. Specify postretirement benefits and the period of time in which the benefits shall be provided.
Removal/Severance
A Superintendent or Assistant Superintendent may be removed from office and have their contracts terminated, after a hearing, by a majority vote of all members of the Board and in accordance with law. The Board shall publicly disclose at the next regularly scheduled meeting the removal from office of a Superintendent or Assistant Superintendent.[27][28]
Any negotiated severance of employment prior to the end of the term of the Superintendent’s or Assistant Superintendent’s specified contract term shall be limited to either:[4]
1. The equivalent of one (1) year’s compensation and benefits due under the contract, if the severance agreement takes effect two (2) or more years prior to the end of the contract term; or 2. The equivalent of one-half (1/2) of the total compensation and benefits due under the contract for the remainder of the term, if the severance agreement takes effect less than two (2) years prior to the end of the contract term.
PSBA Revision 11/17 © 2017 PSBA 304 Employment of District Staff
Authority
The Board places substantial responsibility for the effective management and operation of district schools and the quality of the educational program with its administrative, professional and support employees.
The Board shall, by a majority vote of all members, approve the employment; set the compensation; and establish the term of employment for each administrative, professional and support employee employed by the district.[1][2][3][4][5][6][7][8]
Approval shall normally be given to the candidates for employment recommended by the Superintendent.
No teacher shall be employed who is related to any member of the Board, as defined in law, unless such teacher receives the affirmative vote of a majority of all members of the Board other than the member related to the applicant, who shall not vote.[9]
The Board authorizes the use of professional and support employees prior to Board approval when necessary to maintain continuity of the educational program and services. Retroactive employment shall be recommended to the Board at the next regular Board meeting.
The district shall use the Standard Application for Teaching Positions but may also establish and implement additional application requirements for professional employees.[10]
An employee's misstatement of fact material to qualifications for employment or determination of salary shall constitute grounds for dismissal by the Board.
Pre-Employment Requirements
The district shall conduct an employment history review in compliance with state law prior to issuing an offer of employment to a candidate. Failure to accurately report required information shall subject the candidate to discipline up to, and including, denial of employment, revocation of an offer of employment, or termination if already hired, and may subject the candidate to civil and criminal penalties. The district may use the information for the purpose of evaluating an applicant’s fitness to be hired or for continued employment and may report the information as permitted by law.[11]
A candidate shall not be employed until s/he has complied with the mandatory background check requirements for criminal history and child abuse and the district has evaluated the results of that screening process.[12][13]
Each candidate shall report, on the designated form, arrests and convictions as specified on the form. Candidates shall likewise report arrests and convictions that occur subsequent to initially submitting the form. Failure to accurately report such arrests and convictions may subject the individual to denial of employment, termination if already hired, and/or criminal prosecution.[12]
A candidate for employment in the district shall not receive a recommendation for employment without evidence of his/her certification when such certification is required.[14][15][16][17]
Delegation of Responsibility
The Superintendent or designee shall develop administrative regulations for employment of staff, in accordance with Board policy and state and federal laws and regulations.[18]
Staff vacancies that represent opportunities for professional advancement or diversification shall be made known to district employees so they may apply for such positions. The Superintendent or designee may apply necessary screening procedures to determine a candidate's ability to perform the job functions of the position for which a candidate is being considered.[19]
The Superintendent or designee shall seek recommendations from former employers and others in assessing the candidate's qualifications. Such recommendations and references shall be retained confidentially and for official use only.
Each certificated administrative and professional employee employed by the district shall be responsible for maintaining a valid certificate when such certificate is required by law.[14][15][17]
Title I Requirements
All elementary, middle and secondary teachers employed by the district who teach core academic subjects shall be highly qualified, as defined by federal law and state regulations.[20][21][22][23]
The principal of a school providing Title I programs to students shall annually attest that professional staff teaching in such programs are highly qualified and paraprofessionals providing instructional support in such programs meet required qualification, in accordance with federal law and state regulations. The written certifications shall be maintained in the district office and the school office and shall be available to the public, upon request.[21][24][22][23]
All paraprofessionals providing instructional support in a program supported by Title I funds shall have a secondary school diploma or a recognized equivalent and one (1) of the following:[20][24][22]
1. At least two (2) years of study at an institution of higher learning.
2. Associate’s or higher degree.
3. Evidence of meeting a rigorous standard of quality through a state or local assessment.
Title I paraprofessionals who solely coordinate parental involvement activities or act as translators are exempt from the above qualifications.
Special Education Paraprofessionals
All instructional paraprofessionals hired by the district, who work under the direction of a certificated staff member to support and assist in providing instructional programs and services to students with disabilities or eligible students, shall have a secondary school diploma and one (1) of the following:[25][26]
1. At least two (2) years of postsecondary study.
2. Associate’s or higher degree.
3. Evidence of meeting a rigorous standard of quality through a state or local assessment.
Instructional paraprofessionals shall provide evidence of twenty (20) hours of staff development activities related to their assignment each school year.[25]
Personal Care Assistants
A personal care assistant provides one-to-one support and assistance to a student, including support and assistance in the use of medical equipment.[25]
Personal care assistants shall provide evidence of twenty (20) hours of staff development activities related to their assignment each school year. The twenty (20) hours of training may include training required by the School-Based Access Program.
Educational Interpreters
An educational interpreter is an individual who provides students who are deaf or hard of hearing with interpreting or transliterating services in an educational setting. To serve as an educational interpreter, an individual shall meet the qualifications set forth in law and regulations.[25]
305 Employment of Substitutes
Authority
Qualified and competent substitutes for professional and support employees shall be employed by the district in order to provide continuity in the educational programs, operations and services of the schools.
The Superintendent shall recommend to the Board the names of professional substitute teachers and other substitute employees and the positions in which they may substitute. Substitutes shall be approved at the beginning of the school term and updated periodically, as needed.[1][2][3][4]
Utilization of substitutes prior to approval by the Board is authorized when their use is required to maintain continuity in the educational program and services of the district and the candidate has satisfied legal pre-employment requirements. Retroactive approval shall be recommended to the Board at the next regular Board meeting.
A candidate’s misstatement of fact material to qualifications for employment or determination of salary shall constitute grounds for dismissal by the Board.
Pre-Employment Requirements
The district shall conduct an employment history review in compliance with state law prior to issuing an offer of substitute employment to a candidate. The employment history review shall remain valid as long as the substitute continues to be employed by the district or remains on the approved substitute list. Failure to accurately report required information shall subject the candidate to discipline up to, and including, denial of employment or termination if already hired, and may subject the candidate to civil and criminal penalties. The district may use the information for the purpose of evaluating an applicant’s fitness to be hired or for continued employment and may report the information as permitted by law.[5]
A candidate shall not be employed until the individual has complied with the mandatory background check requirements for criminal history and child abuse and the district has evaluated the results of that screening process.[6][7]
Each candidate shall report, on the designated form, arrests and convictions as specified on the form. Candidates shall likewise report arrests and/or convictions that occur subsequent to initially submitting the form. Failure to accurately report such arrests and convictions may subject the individual to denial of employment, termination if already hired, and/or criminal prosecution.[7]
A candidate for employment in the district shall not receive a recommendation for employment without evidence of his/her certification when such certification is required.[8][9][10][11]
Compensation
Substitutes shall be paid on a per diem basis at a rate set annually by the Board for the various classes of employees.[4]
When a substitute teacher assumes responsibilities for a professional employee on sabbatical, maternity, or other approved leave of absence, the rate of compensation shall be determined by written agreement between the full-time substitute professional employee and the Superintendent. No substitute is to be granted compensation in excess of the amount that would be paid a teacher with five (5) years experience and equivalent study beyond the provisional teaching certificate on the established salary schedule without prior Board approval.[4]
After a substitute professional employee has substituted for a period of twenty (20) consecutive school days for a teacher with a temporary illness, compensation paid to the substitute teacher shall be increased to the prorated salary of a beginning teacher at the bachelors level. Should the duration of the illness exceed forty-five (45) consecutive school days, the substitute teacher shall be considered as a full- time substitute with compensation determined by written agreement with the Superintendent. No substitute is to be granted compensation in excess of the amount that would be paid a teacher with five (5) years experience and equivalent study beyond the provisional teaching certificate on the established salary schedule without prior Board approval.[4]
Delegation of Responsibility
The Superintendent or designee shall develop administrative regulations regarding employment of substitutes.
The administration may seek recommendations from former employers and others to assess the candidate's qualifications. Such recommendations and references shall be retained confidentially and for official use only.
The Superintendent or designee shall recommend retention on the Board's approved substitute list only for those substitutes who have satisfactorily performed their duties.
306 Employment of Summer School Staff
Authority
The Board directs that qualified and competent professional and support employees be employed to provide the district’s summer school program.
When a summer school program is authorized by the Board, the Board, by majority vote of all members, shall approve the employment; set the compensation; and establish the period of employment for each individual employed in the district summer school program.[1][2][3][4][5][6]
Approval shall normally be given to the candidates recommended by the responsible administrator and approved by the Superintendent.
An employee's misstatement of fact material to qualifications for employment or determination of salary shall constitute grounds for dismissal by the Board.
Pre-Employment Requirements
The district shall conduct an employment history review in compliance with state law prior to issuing an offer of employment to a candidate. Failure to accurately report required information shall subject the candidate to discipline up to, and including, denial of employment or termination if already hired, and may subject the candidate to civil and criminal penalties. The district may use the information for the purpose of evaluating an applicant’s fitness to be hired or for continued employment and may report the information as permitted by law.[7]
A candidate shall not be employed until the individual has complied with the mandatory background check requirements for criminal history and child abuse and the district has evaluated the results of that screening process.[8][9]
Each candidate shall report, on the designated form, arrests and convictions as specified on the form. Candidates shall likewise report arrests and/or convictions that occur subsequent to initially submitting the form. Failure to accurately report such arrests and convictions may subject the individual to denial of employment, termination if already hired, and/or criminal prosecution.[9]
A candidate for employment in the district shall not receive a recommendation for employment without evidence of his/her certification when such certification is required.[3][10][11][12]
Delegation of Responsibility
The Superintendent or designee shall develop administrative regulations or procedures to recruit, screen and recommend candidates for summer school employment. Only those candidates who are best qualified to perform the duties of the position, as determined by the administration, shall be recommended.
Vacancies for summer school employment shall be made known to district personnel so that they may apply for such positions.
Recommendations from former employers and others may be sought to assess the candidate's qualifications. Such recommendations and references shall be retained confidentially and for official use only. 307 Student Teachers/Interns
Authority
The Board encourages cooperation with colleges and universities within the state to assist in the training of student teachers and interns.
The Board establishes that district schools shall accept student teachers and interns from accredited institutions with which the district has a cooperative agreement approved by the Board.[1]
The Board directs that student teachers and interns shall not be accepted into district schools unless they have complied with the mandatory background check requirements for criminal history and child abuse and the district has evaluated the results of those screening processes.[2][3]
Delegation of Responsibility
The Superintendent or designee shall be responsible to assign student teachers and interns to the schools.
Recommendations for selection of cooperating teachers shall be made by the building principal, with the agreement of the college or university supervisor.
The Superintendent or designee shall ensure distribution of student teachers throughout the district so that no single group of students or teachers will be subject to excessive student teacher classroom hours.
Student teachers and interns shall comply with the health examination requirements of the state and Board policy applicable to district staff.[4][5][6][7][8]
While serving in district schools, student teachers and interns shall be responsible for their conduct to the supervising teacher/administrator and building principal.
Arrest or Conviction Reporting Requirements
Prior to being accepted into district schools, student teachers and interns shall report, on the designated form, arrests and convictions as specified on the form. Student teachers and interns shall likewise report arrests and/or convictions that occur subsequent to initially submitting the form.[2]
While serving in district schools, student teachers and interns shall use the designated form to report to the Superintendent or designee, within seventy-two (72) hours of the occurrence, an arrest or conviction required to be reported by law.[2]
While serving in district schools, a student teacher or intern shall be required to report to the Superintendent or designee, in writing, within seventy-two (72) hours of notification, that s/he has been listed as a perpetrator in the Statewide database, in accordance with the Child Protective Services Law.[9]
A student teacher or intern shall be required to submit a current criminal history background check report if the Superintendent or designee has a reasonable belief that the student teacher or intern was arrested or has been convicted of an offense required to be reported by law, and the student teacher or intern has not notified the Superintendent or designee.[2]
Failure to accurately report such arrests and convictions may subject the student teacher or intern to disciplinary action up to and including dismissal from the program and criminal prosecution.[2][9]
Guidelines
Observers
Student teachers, interns and faculty of other educational institutions shall be offered the opportunity to visit district schools and observe classes. Such observers must be treated as any other visitor and shall be under the direct supervision of the principal or designee.[10]
308 Employment Contract/Board Resolution
Authority
The Board has the authority under law to prescribe employment conditions for district personnel.[1][2][3][4][5]
For the mutual benefit and protection of the district and its employees, the Board directs that, as the policy of this school district:
1. Professional employees, as defined in the School Code, shall sign an employment contract upon employment, which shall continue in force unless terminated by the employee by written resignation presented sixty (60) days in advance or terminated by the Board in accordance with law. The contract shall specify those issues required by law.[6][5]
2. Temporary professional employees, upon attaining tenure status, shall sign a contract for professional employees.[7][8]
3. Noncertificated administrative and support employees shall be employed through a contract or Board resolution.[2][3]
The Board shall be notified promptly of any misunderstanding arising from the application of a given contract or resolution, or any error in salary paid to the employee.
Willful misrepresentation of facts material to employment and determination of salary shall be considered cause for dismissal of the employee.
309 Assignment and Transfer
Authority
The assignment and transfer of administrative, professional and support employees within the district shall be determined by the management, supervisory, instructional and operational needs of the schools and the school district.
The Board shall approve the initial assignment of all employees at the time of employment and when such assignments involve a transfer from one building or supervisor to another or involve a move to a position requiring a certificate or credentials other than those required for the employee's present position.[1][2]
Each applicant for transfer or reassignment shall be required to submit an official child abuse clearance statement unless the applicant is applying for a transfer from one position as a district employee to another position as a district employee and the applicant's official child abuse clearance statement is current.[3][4]
Each applicant for transfer or reassignment from a position without direct contact with students to a position with direct contact shall be required to submit criminal background checks as required by law. Such applicants shall report, on the designated form, arrests and convictions as specified on the form. Failure to accurately report such arrests and convictions may subject the individual to disciplinary action up to and including termination and criminal prosecution.[5][6]
Delegation of Responsibility
The Superintendent or designee shall provide a system of assignment or reassignment for district employees that includes consideration of requests for voluntary transfers.
The Superintendent, in considering any assignment or transfer, shall assure that low-income students and minority students are not taught at higher rates than other students by unqualified, out-of-field or inexperienced teachers.[7]
The assignment of staff members and their transfer to positions in the various schools and departments of the district shall be made by the Superintendent on the basis of the following criteria, which are listed in order of priority:
1. Contribution which the staff member could make to students in the new position.
2. Qualifications of staff member compared to those of outside candidates both for position to be vacated and for position to be filled.
3. Opportunity for professional growth.
4. Desire of staff member regarding assignment or transfer.
5. Length of service in the district.
Vacancies shall be publicized to all appropriate employees.
Before new employees are sought, requests for transfer to a vacant position will be considered.
Employees shall be informed of their assignments as soon as possible preceding the school year in which the assignment will be effective.
This policy shall not prevent reassignment of an employee during the school year for good cause, as determined by the Board.
311 – Reduction of Staff
Authority
The Board is responsible for maintaining appropriate numbers of administrative, professional and support employees to effectively manage and operate the district and its schools. This policy establishes the manner in which necessary reductions of staff shall be accomplished.[1][2][3]
In the exercise of its authority to reduce staff through suspensions (furloughs) and elimination of positions, the Board shall give primary consideration to the staffing needs of the district, the effect upon the educational program and the financial stability of the district, and shall ensure compliance with law, regulations, collective bargaining agreements, individual contracts and Board resolutions.[4][5][6]
The Board shall not prevent any professional employee from engaging in another occupation during the period of suspension.[5]
Nothing in this policy shall be construed to limit the cause for which a temporary professional employee, or any employee other than a professional employee, may be suspended.[5]
Delegation of Responsibility
The Superintendent shall be responsible for the continuous review of the efficiency and effectiveness of district organization and staffing, and shall present recommendations for reduction in staff for Board consideration when such actions are deemed to be in the best interests of the district.
The Superintendent shall consult with the district solicitor as necessary to ensure that reduction of staff is implemented in accordance with applicable laws.[4][5]
Guidelines
Employees Other Than Professional Employees and Temporary Professional Employees
The employment status of employees other than professional employees and temporary professional employees may be terminated or temporarily suspended whenever deemed necessary in the best interests of the school district, subject to limitations and procedures provided for in collective bargaining agreements, if any.
Temporary Professional Employees
The employment status of a temporary professional employee may be nonrenewed when the employee’s position has been eliminated or when the conditions for which professional employees may be suspended otherwise exist, subject to limitations and procedures provided for in collective bargaining agreements, if any.
Professional Employees
The necessary number of professional employees may be suspended for the following reasons:[4]
1. Substantial decrease in student enrollment in the district.
2. Curtailment or alteration of the educational program as a result of substantial decline in class or course enrollments or to conform with standards of organization or educational activities required by law or recommended by the Pennsylvania Department of Education. Such curtailment or alteration must be recommended by the Superintendent, agreed to by the Board, and approved by the Pennsylvania Department of Education. If not prevented by an existing or future provision of a collective bargaining agreement or employment contract, such a suspension may be effectuated without approval of the Pennsylvania Department of Education provided that, where an educational program is altered or curtailed, the district shall notify the Pennsylvania Department of Education of such action.
3. Consolidation of schools, whether within the district, through a merger of districts, or as a result of Joint Board agreements, when such consolidation makes it unnecessary to retain the full staff of professional employees.
4. When new school districts are established as the result of reorganization of school districts and such reorganization makes it unnecessary to retain the full staff of professional employees.
5. Economic reasons that require a reduction in professional employees; however, the district is prohibited from using an employee’s compensation in the suspension determination. A Superintendent knowingly in violation of this prohibition shall have a letter from the Secretary of Education placed in his/her permanent employee record.
Economic Suspension Requirements –
The Board may suspend professional employees for economic reasons if all of the following apply:[4]
1. The Board approves the proposed suspensions by a majority vote of all school directors at a public meeting.
2. No later than sixty (60) days prior to the adoption of the final budget, the Board adopts a resolution of intent to suspend professional employees in the following fiscal year, setting forth:
a. The economic conditions necessitating the proposed suspensions and how the economic conditions will be alleviated by the proposed suspensions, including:
i. The total cost savings expected from the proposed suspensions.
ii. A description of other cost-saving actions taken by the Board, if any.
iii. The projected district expenditures for the following fiscal year with and without the proposed suspensions.
iv. The projected total district revenues for the following fiscal year.
b. The number and percentage of employees to be suspended who are:
i. Professional employees assigned to provide instruction directly to students.
ii. Administrative staff.
iii. Professional employees who are not assigned to provide instruction directly to students and who are not administrative staff.
c. The impact of the proposed suspensions on academic programs to be offered to students following the proposed suspensions, as well as the impact on academic programs to be offered to students if the proposed suspensions are not undertaken, compared to the current school year, and the actions if any, that will be taken to minimize the impact on student achievement.
Professional Employees Assigned to Provide Instruction Directly to Students -
Suspensions, due to economic reasons, of professional employees assigned to provide instruction directly to students may be approved by the Board only if the Board also suspends at least an equal percentage proportion of administrative staff, except when all of the following apply:[4]
1. The Secretary of Education determines that the district’s operations are already sufficiently streamlined or that the suspension of administrative staff would cause harm to the school stability and student programs.
2. The Secretary of Education submits the determination to the State Board of Education.
3. The State Board of Education approves the determination by a majority of its members.
The Board may choose to exempt from this requirement any five (5) administrative positions, one of which shall be the Business Manager or another staff member with the primary responsibility of managing the district's business operation.[4]
Order of Suspensions
Data necessary for computation of each professional employee’s performance rating and seniority status shall be recorded and maintained to ensure compliance with the required order for suspensions.[7][8]
Performance Evaluation Rating –
Professional employees shall be suspended, within the area of certification required by law for the professional employee’s current position, in the following order based on the two (2) most recent annual performance evaluations:[5][7][8]
1. Consecutive unsatisfactory ratings.
2. One (1) unsatisfactory rating and one (1) satisfactory rating.
3. Consecutive satisfactory ratings which are either consecutive ratings of proficient, or a combination of one (1) proficient or distinguished rating and one (1) needs improvement rating.
4. Consecutive satisfactory ratings which are consecutive distinguished, or a combination of one (1) rating of proficient and one (1) rating of distinguished.
Seniority -
When the number of professional employees within each certification area receiving the same performance rating is greater than the number of suspensions, professional employees with the least seniority within each certification area shall be suspended before employees with greater seniority having the same performance rating.[5] In addition, professional employees shall be realigned to ensure that employees with more seniority have the opportunity to fill other positions within the district for which they are certificated and which are currently filled by less senior employees with the same or lower overall performance rating.
Seniority shall continue to accrue during a suspension and all approved leaves of absence.[5]
When there is or has been a consolidation of schools, departments or programs, all professional employees shall retain the seniority rights they had prior to the reorganization or consolidation.[5]
Reinstatement
Suspended professional employees, or professional employees demoted for reasons of this policy, shall be reinstated within the area of certification required by law for the vacancy being filled in the district, in the inverse order by which they were suspended and on the basis of their seniority within the district.[5]
No new appointment shall be made while there is a suspended or demoted professional employee available who is properly certificated to fill such vacancy.[5]
Positions from which professional employees are on approved leaves of absence shall be considered temporary vacancies.[5]
To be considered available, suspended professional employees shall annually report in writing to the Board their current address and intent to accept the same or similar position when offered.[5]
A suspended professional employee enrolled in a college program during a period of suspension and who is recalled shall be given the option of delaying a return to service until the end of the current semester.[5]
Local Agency Law Hearings
The decision to suspend a professional employee shall be considered an adjudication for the purposes of the Local Agency Law, and a professional employee subject to such a decision shall have the right to a Local Agency Law hearing before the Board, if a hearing is requested within ten (10) days after being notified of suspension.[5][9]
A decision to nonrenew the employment of a temporary professional employee whose position has been eliminated or who is being nonrenewed for reasons for which professional employees may be suspended, shall be considered an adjudication for purposes of the Local Agency Law, and the employee shall be entitled to a Local Agency Law hearing, if a hearing is requested within ten (10) days after being notified of the decision to nonrenew.[9]
PSBA Revision 8/18 © 2018 PSBA 312 Performance Assessment of Superintendent/Assistant Superintendent
Authority
The Board shall conduct a formal written performance assessment of the Superintendent and Assistant Superintendent annually as required by law. A timeframe for the assessment shall be included in the employment contract.[1]
The employment contract shall include objective performance standards mutually agreed to in writing by the Board and the Superintendent and by the Board and the Assistant Superintendent. The objective performance standards may be based upon any or all of the following:[1]
1. Achievement of annual measurable objectives established by the district.
2. Achievement on Pennsylvania System of School Assessment (PSSA) tests.
3. Achievement on Keystone Exams.
4. Student growth as measured by the Pennsylvania Value-Added Assessment System.
5. Attrition rates or graduation rates.
6. Financial management standards.
7. Standards of operational excellence.
8. Any additional criteria deemed relevant and mutually agreed to by the Board and Superintendent or Assistant Superintendent.
The mutually agreed upon performance standards shall be posted on the district website.[1]
Upon completion of the annual performance assessment, the date of the assessment and whether or not the Superintendent and Assistant Superintendent have met the agreed upon objective performance standards shall be posted on the district website.[1]
313 Evaluation of Employees
Purpose
Evaluation is a continuing process in which the administrative, professional and support employees and the respective supervisors cooperatively identify strengths and weaknesses in an individual's job performance. Employee evaluations shall be used to assess and improve performance, encourage professional growth, promote positive behavior, and facilitate attainment of district goals and objectives.
Authority
The Board shall approve plans for regular, periodic evaluations of administrative, professional and support employees consistent with applicable administrative compensation plans, individual contracts, collective bargaining agreements, Board resolutions and state law and regulations.[1][2][3][4]
The Board shall be informed periodically about the results of evaluations.
Delegation of Responsibility
The Superintendent or designee shall develop plans for the evaluation of district employees to be submitted for Board approval.
The Board authorizes the Superintendent to develop a Differentiated Supervision model for professional employees in accordance with the Pennsylvania Department of Education's guidelines and in consultation with assistant administrators, supervisors, and/or principals.
The Superintendent shall ensure that evaluation plans are reviewed periodically and updated as necessary.
Evaluations shall be performed by the Superintendent or by an assistant administrator, supervisor, or principal who has supervision over the work of the employee being evaluated and is designated by the Superintendent to perform the evaluation.
Guidelines
The evaluation plan for professional employees and temporary professional employees shall utilize the appropriate state-approved rating form or an alternative rating tool approved by the Board and the Pennsylvania Department of Education.[2][3][4]
Professional employees are required to be evaluated at least once each year.[3]
Temporary professional employees shall be evaluated by an appropriate supervisor and notified of individual progress and status at least twice each year.
Professional employees and temporary professional employees shall receive an overall performance rating of one (1) of the following:
1. Distinguished – shall be considered satisfactory.
2. Proficient – shall be considered satisfactory.
3. Needs improvement – shall be considered satisfactory, except that any subsequent overall rating of "needs improvement" issued by the district within ten (10) years of the first overall rating of "needs improvement" where the employee is in the same certification shall be considered unsatisfactory.
4. Failing – shall be considered unsatisfactory.
No professional employee or temporary professional employee shall be rated "needs improvement" or "failing" solely based upon student test scores.
No unsatisfactory rating shall be valid unless approved by the Superintendent.
A signed copy of the rating form shall be provided to the employee.
Professional employees and temporary professional employees who receive an overall performance rating of "needs improvement" or "failing" shall participate in a Performance Improvement Plan.
314 Physical Examination
Purpose
In order to certify the fitness of administrative, professional and support employees to discharge efficiently the duties they will be performing and to protect the health of students and staff from the transmission of communicable diseases, physical examinations of all district employees shall be required prior to beginning employment.
Definition
A physical examination shall mean a general examination by a licensed physician, certified registered nurse practitioner or a licensed physician assistant.
Authority
After receiving an offer of employment but prior to beginning employment, all candidates shall undergo medical examinations, as required by law and as the Board may require.[1][2][3]
The Board requires that all employees undergo a tuberculosis examination provided by the district upon initial employment, in accordance with regulations of the Pennsylvania Department of Health.[1][4]
The Board may require an employee to undergo a physical examination at the Board’s request.[1]
An employee who presents a signed statement that a medical examination is contrary to his/her religious beliefs shall be examined only when the Secretary of Health determines that the employee presents a substantial menace to the health of others.[5][6]
Delegation of Responsibility
The results of all required medical examinations shall be made known to the Superintendent on a confidential basis and discussed with the employee.
Medical records of an employee shall be kept in a file separate from the employee's personnel file.[7][3] 314.1 HIV Infection
Purpose
The Board is committed to providing a safe, healthy environment for its students and employees and adopts this policy to safeguard the health and well-being of students and employees while protecting the rights of the individual. This policy shall apply to all administrative, professional and support staff employed by the district.
Definitions
AIDS - Acquired Immune Deficiency Syndrome.[1]
HIV Infection - refers to the disease caused by the HIV or human immunodeficiency virus.
Infected employee - refers to district employees diagnosed as having the HIV virus, including those who are asymptomatic.
Authority
The Board directs that the established Board policies and procedures and administrative regulations relative to illnesses among district employees shall also apply to infected employees.[2][3][4][5]
The Board shall not require routine screening tests for HIV Infection in the school setting, nor will such tests be a condition for employment.
Delegation of Responsibility
The Superintendent or designee shall be responsible for developing and releasing information concerning infected employees.
All district employees shall maintain a respectful working climate and shall not participate in physical or verbal harassment of any individual or group, including infected employees.[6]
Building principals shall notify district employees, students and parents/guardians about current Board policies concerning HIV Infection and shall provide reasonable opportunities to discuss the policy and related concerns.
Infected employees whose employment is interrupted or terminated shall be entitled to available medical leave and medical disability benefits. Such employees shall be informed by the appropriate administrator of benefits, leave, and alternatives available to them through state and federal laws, Board policies, collective bargaining agreements, individual contracts and the retirement system.[7][3][4][5]
Guidelines
Confidentiality
District employees with knowledge of an infected employee's condition shall not disclose that information without prior written consent of the employee, consistent with the requirements of the Pennsylvania Confidentiality of HIV-Related Information Act.[8]
Infection Control
Universal precautions shall be followed for exposure to bodily fluids. Employees shall treat all body fluids as hazardous and follow universal precautions.
The school district shall maintain reasonably accessible equipment and supplies necessary for infection control.
Employees shall notify the school nurse of all incidents of exposure to bodily fluids.
Staff Development
The district shall provide opportunities for employees to participate in inservice education on HIV Infection.
Designated district employees may receive additional, specialized training appropriate to their positions and responsibilities.
317 Conduct Disciplinary Procedures
Authority
All administrative, professional and support employees are expected to conduct themselves in a manner consistent with appropriate and orderly behavior. Effective operation of district schools requires the cooperation of all employees working together and complying with a system of Board policies, administrative regulations, rules and procedures, applied fairly and consistently.
The Board requires employees to maintain professional, moral and ethical relationships with students at all times.[1][2]
The Board directs that all district employees shall be informed of conduct that is required and is prohibited during work hours and the disciplinary actions that may be applied for violation of Board policies, administrative regulations, rules and procedures.[3][4]
When demotion or dismissal charges are filed against a certificated administrative or professional employee, a hearing shall be provided as required by applicable law. Noncertificated administrative and support employees may be entitled to a Local Agency Law hearing, at the employee’s request.[5][6][7][8][9][10][11][12]
Delegation of Responsibility
All district employees shall comply with state and federal laws and regulations, Board policies, administrative regulations, rules and procedures. District employees shall endeavor to maintain order, perform assigned job functions and carry out directives issued by supervisors.[3]
When engaged in assigned duties, district employees shall not participate in activities that include but are not limited to the following:
1. Physical or verbal abuse, or threat of harm, to anyone.
2. Nonprofessional relationships with students.[2]
3. Causing intentional damage to district property, facilities or equipment.
4. Forceful or unauthorized entry to or occupation of district facilities, buildings or grounds.
5. Use, possession, distribution, or sale of alcohol, drugs or other illegal substances.[13]
6. Use of profane or abusive language.
7. Breach of confidential information.
8. Failure to comply with directives of district officials, security officers, or law enforcement officers.[6]
9. Carrying onto or possessing a weapon on school grounds without authorization from the appropriate school administrator.
10. Violation of Board policies, administrative regulations, rules or procedures.[6]
11. Violation of federal, state, or applicable municipal laws or regulations.[6]
12. Conduct that may obstruct, disrupt, or interfere with teaching, research, service, operations, administrative or disciplinary functions of the district, or any activity sponsored or approved by the Board.
The Superintendent or designee shall develop and disseminate disciplinary rules for violations of Board policies, administrative regulations, rules and procedures that provide progressive penalties, including but not limited to verbal warning, written warning, reprimand, suspension, demotion, dismissal, and pursuit of civil and criminal sanctions.[6] [14]
Arrest or Conviction Reporting Requirements
Employees shall use the designated form to report to the Superintendent or designee, within seventy-two (72) hours of the occurrence, an arrest or conviction required to be reported by law.[15][16]
Employees shall also report to the Superintendent or designee, in writing, within seventy-two (72) hours of notification, that the employee has been named as a perpetrator in a founded or indicated report pursuant to the Child Protective Services Law.[17]
An employee shall be required to submit new criminal history background checks if the Superintendent or designee has a reasonable belief that the employee was arrested or has been convicted of an offense required to be reported by law, and the employee has not notified the Superintendent or designee.[15]
An employee shall be required immediately to submit a new child abuse history certification if the Superintendent or designee has a reasonable belief that the employee was named as a perpetrator in a founded or indicated report or has provided written notice of such occurrence.[17]
Failure to accurately report such occurrences may subject the employee to disciplinary action up to and including termination and criminal prosecution.[15][17]
317.1 Educator Misconduct
Purpose
The Board adopts this policy to promote the integrity of the education profession and to create a climate within district schools that fosters ethical conduct and practice.
Authority
The Board requires certificated district employees to comply with the Code of Professional Practice and Conduct and the requirements of the Educator Discipline Act.[1][2]
Definitions
Educator - shall mean a person who holds a certificate.[3]
Certificate - shall mean any Commonwealth of Pennsylvania certificate, commission, letter of eligibility or permit issued under the School Code.[3]
Sexual Abuse or Exploitation - shall mean any of the following:[4]
1. The employment, use, persuasion, inducement, enticement or coercion of a child to engage in or assist another individual to engage in sexually explicit conduct, which includes, but is not limited to, the following:
a. Looking at the sexual or other intimate parts of a child or another individual for the purpose of arousing or gratifying sexual desire in any individual.
b. Participating in sexually explicit conversation either in person, by telephone, by computer or by a computer-aided device for the purpose of sexual stimulation or gratification of any individual.
c. Actual or simulated sexual activity or nudity for the purpose of sexual stimulation or gratification of any individual.
d. Actual or simulated sexual activity for the purpose of producing visual depiction, including photographing, videotaping, computer depicting or filming.
2. Any of the following offenses committed against a child: rape; statutory sexual assault; involuntary deviate sexual intercourse; sexual assault; institutional sexual assault; aggravated indecent assault; indecent assault; indecent exposure; incest; prostitution; sexual abuse; unlawful contact with a minor; or sexual exploitation.
Sexual Misconduct - any act, including, but not limited to, any verbal, nonverbal, written or electronic communication or physical activity, directed toward or with a child or student that is designed to establish a romantic or sexual relationship with the child or student, such acts include but are not limited to:[3]
1. Sexual or romantic invitation.
2. Dating or soliciting dates.
3. Engaging in sexualized or romantic dialog.
4. Making sexually suggestive comments.
5. Self-disclosure or physical disclosure of a sexual or erotic nature.
6. Any sexual, indecent, romantic or erotic contact with a child or student.
Delegation of Responsibility
Duty to Report
The Superintendent or designee shall report to the Pennsylvania Department of Education on the required form, within fifteen (15) days of receipt of notice from an educator or discovery of the incident, any educator:[5]
1. Who has been provided with notice of intent to dismiss or remove for cause, notice of removal from eligibility lists for cause, or notice of intent not to reemploy for cause;
2. Who has been arrested or convicted of any crime that is graded a misdemeanor or felony;
3. Against whom there are any allegations of sexual misconduct or sexual abuse or exploitation involving a child or student;
4. Where there is reasonable cause to suspect that s/he has caused physical injury to a child or student as the result of negligence or malice;
5. Who has resigned or retired or otherwise separated from employment after a school entity has received information of alleged misconduct under the Educator Discipline Act;
6. Who is the subject of a report filed by the school entity under 23 Pa. C.S. Ch. 63 (relating to child protective services); and[6]
7. Who the school entity knows to have been named as a perpetrator of an indicated or founded report under 23 Pa. C.S. Ch. 63.
An educator who knows of any action, inaction or conduct which constitutes sexual abuse or exploitation or sexual misconduct under the Educator Discipline Act shall report such misconduct to the Pennsylvania Department of Education on the required form, and shall report such misconduct to the Superintendent and his/her immediate supervisor, within fifteen (15) days of discovery of such misconduct.[5]
All reports submitted to the Pennsylvania Department of Education shall include an inventory of all information, including: documentary and physical evidence in possession or control of the school relating to the misconduct resulting in the report.[5]
An educator who is arrested or convicted of a crime shall report the arrest or conviction to the Superintendent or designee, within seventy-two (72) hours of the occurrence, in the manner prescribed in Board policy.[5][7][8]
Failure to comply with the reporting requirements may result in professional disciplinary action.[9]
Guidelines
Investigation
School officials shall cooperate with the Pennsylvania Department of Education during its review, investigation, or prosecution, and shall promptly provide the Pennsylvania Department of Education with any relevant information and documentary and physical evidence upon request.[10]
Upon receipt of notification in writing from the Pennsylvania Department of Education, the Superintendent or designee shall investigate the allegations of misconduct as directed by the Department and may pursue its own disciplinary procedure as established by law or by collective bargaining agreement.[10]
Within ninety (90) days of receipt of notification from the Pennsylvania Department of Education directing the school district to conduct an investigation (extensions may be requested), the Superintendent or designee shall report to Department the outcome of its investigation and whether it will pursue local employment action. The Superintendent or designee may make a recommendation to the Department concerning discipline. If the district makes a recommendation concerning discipline, it shall notify the educator of such recommendation.[10]
Confidentiality Agreements
The district shall not enter into confidentiality or other agreements that interfere with the mandatory reporting requirement.[10]
Confidentiality
Except as otherwise provided in the Educator Discipline Act, all information related to any complaint, any complainant, or any proceeding related to discipline shall remain confidential unless or until public discipline is imposed.[11]
Immunity
Any person who, in good faith, files a complaint or report, or who provides information or cooperates with the Pennsylvania Department of Education or Professional Standards and Practices Commission in an investigation or proceeding shall be immune from civil liability. The district also is immune from civil liability for the disclosure of information about the professional conduct of a former or current employee to a prospective employer of that employee.[12]
317.2 Weapons and Dangerous Instruments
Authority
It is the intent of the Board to provide as safe of an environment for students and staff as possible. In keeping with this responsibility, the Board directs the Superintendent to implement and enforce the following policy related to weapons or dangerous instruments.[1]
The Board prohibits employees from possessing, carrying, storing, handling, using and/or transmitting weapons or dangerous instruments in any district or Intermediate Unit No. 13 building, on any property owned by the school district, on any school bus or vehicle, on any field trip, or at any school function, event, or activity being held off school property.
Definition
For purposes of this policy, weapon or dangerous instrument shall consist of any object or instrument which is commonly considered to be a weapon or dangerous instrument, and any object or instrument which is in fact used to effect threats, intimidation, harassment, extortion, or injury to a person or property
The term weapon includes items such as knives (if the blade is longer than three (3) inches), daggers, razors, firearms, bombs, blackjacks, metal knuckles, clubs, and any other item or object possessed or used under circumstances not manifestly appropriate to lawful possession and use. The term firearm includes any weapon, loaded or unloaded, from which a shot can be discharged by gunpowder or compressed air and also includes the unassembled components of a firearm. In addition, the term weapon includes any look-alike device that could be used to intimidate or threaten another person and any noxious substance, such as mace.
Guidelines
Violations of this policy shall result in the immediate suspension of the employee, pending a hearing before the Board. Disciplinary action considered at the time of the hearing shall include termination of employment. Further, in an effort to ensure a safe school environment for all persons and to cooperate with local law enforcement agencies, the district shall refer all violators of this policy to the appropriate law enforcement.[2]
Exception
Weapons that are used for approved purposes in the instructional program, such as, military reenactments, shall be excluded under this policy. Any employee desiring to use a weapon in this manner shall obtain approval from the Superintendent or designee for such use.
318 Penalties for Tardiness
Authority
Punctual and reliable attendance by administrative, professional and support employees is essential for the operation of district schools. Therefore, a prerequisite for efficient performance of job functions by employees is the punctual commencement and proper completion of all assigned duties.[1][2]
Delegation of Responsibility
It shall be the responsibility of the Superintendent or designee to assess penalties when a district employee fails to meet attendance requirements.
The Superintendent is authorized to direct district employees who are repeatedly tardy not to report at all on those days when they do not report on time, and to suffer appropriate wage penalties.
319 Outside Activities
Authority
The Board recognizes that administrative, professional and support employees do have the right to private lives and associations with others outside of school. However, the Board has a responsibility to evaluate employees' effectiveness in discharging assigned duties and responsibilities.
Therefore, when nonschool activities directly impact upon an employee's effectiveness within the school district, the Board reserves the right to evaluate the effect of such activities on the individual's completion of responsibilities and assignments.[1]
The Board does not endorse, support, nor assume liability for any district staff member who conducts nonschool, outside activities in which district students or employees may participate.
Delegation of Responsibility
The Superintendent or designee shall disseminate this policy and administrative regulations so that employees may avoid situations in which personal interests, activities, and associations may conflict with the interests of the district.
319.1 Intellectual Property
Authority
The Board establishes this policy to govern the intellectual property developed by district employees. The Board shall retain all rights, title, and interest in any tangible or intangible intellectual property created, developed, conceived, or reduced to practice or writing by a district employee which arises out of an employee's employment with the school district.
Definitions
For purposes of this policy, the term intellectual property includes materials, products, programs, and/or services specifically identified by the district as "confidential" and/or proprietary; materials, products, programs and/or services developed by employee/contractor as a work-for-hire product; materials, products, programs, and/or services developed at the direction of the district, including without limitation committee assignments, consulting projects, and individual projects/programs assigned by the district for development purposes; and materials, products, programs, and/or services related to those products and services that the district markets or provides, whether purchased or gratuitous, to others. The term intellectual property does not include materials, products, programs, and/or services developed by an employee for his/her personal, professional purposes, which are not intended to be used or marketed by the district as a whole.
Guidelines
Ownership of Intellectual Property
The employees shall understand and agree that the school district is the sole owner of district confidential and proprietary information, including intellectual property. To the extent permitted by law, all such intellectual property is and shall be deemed to a work made for hire of the school district, originally developed by the employee, which does not infringe upon or violate any patent, copyright, trademark, invention, proprietary information, nondisclosure, or other right of any third party. If any ownership rights are to be granted or conveyed to the employee in any intellectual property, such rights shall be set forth in a separate, written document executed by both the district and the employee.
Employee Responsibilities
The employees agree to disclose promptly to the district all intellectual property created, developed, conceived, or reduced to practice or writing, either alone or jointly with others. The employees assign to the school district any and all such rights and title, and, if necessary, agrees to execute any and all documents and take any and all additional necessary steps in order to protect, perfect, and preserve intellectual property right to the district.
320 Freedom of Speech in Nonschool Settings
Authority
The Board acknowledges the right of administrative, professional and support employees as citizens in a democratic society to speak out on issues of public concern. When those issues are related to the school district and its programs, however, the employee's freedom of expression must be balanced against the interests of this district.
The Board adopts this policy to clarify situations in which an employee's expression could conflict with the district's interests.[1]
In situations in which a district employee is not engaged in the performance of assigned duties, s/he shall:
1. Refrain from comments that would interfere with the maintenance of student discipline.
2. Refrain from making public statements about the district known to be false or made without regard for truth or accuracy.
3. Refrain from making threats against co-workers, supervisors or district officials. 321 Political Activities
Authority
The Board recognizes and encourages the right of administrative, professional and support employees, as citizens, to engage in political activity. However, district time, resources, property or equipment, paid for by taxpayers, may not be used for political purposes by district employees when performing assigned duties.
Employees shall not engage in political activities during assigned work hours on property under the jurisdiction of the Board.[1]
The following situations are exempt from the provisions of this policy:
1. Discussion and study of politics and political issues when applicable to the curriculum and appropriate to classroom studies.
2. Conduct of student elections and connected campaigning.
3. Conduct of employee representative elections.
322 Gifts
Authority
The Board considers the acceptance of gifts by administrative, professional and support employees an undesirable practice.
Students and parents/guardians shall be discouraged from the routine presentation of gifts to district employees on occasions such as Christmas.
It is the policy of the Board that staff members not accept gifts of significant value, as determined by the immediate supervisor.[1]
The Board shall consider as always welcome and in most circumstances more appropriate the writing of letters to staff members expressing gratitude or appreciation.
Delegation of Responsibility
The Superintendent or designee may approve acts of generosity to individual district employees in unusual situations, but shall report such instances to the Board on a timely basis.
323 Tobacco
Purpose
The Board recognizes that tobacco presents a health and safety hazard that can have serious consequences for the user and the nonuser and the safety of the schools.
Definition
For purposes of this policy, tobacco includes a lighted or unlighted cigarette, cigar, pipe or other smoking product or material and smokeless tobacco in any form.[1]
Authority
The Board prohibits tobacco use by administrative, professional and support employees in a school building and on any property, buses, vans and vehicles that are owned, leased or controlled by the school district.[1][2]
The Board prohibits tobacco use by district employees at school-sponsored activities that are held off school property.[1]
The district shall annually notify employees about the Board's tobacco policy by distributing it through handbooks, newsletters, posted notices, and other efficient methods.[1]
Guidelines
The Superintendent or designee may report incidents involving the sale of tobacco to minors by employees on school property, at any school-sponsored activity or on a conveyance providing transportation to or from a school or school-sponsored activity to the local police department that has jurisdiction over the school’s property, in accordance with state law and regulations, the procedures set forth in the memorandum of understanding with local law enforcement and Board policies.[3][4][5][6][7][8]
In accordance with state law, the Superintendent shall annually, by July 31, report incidents of possession, use or sale of tobacco on school property to the Office for Safe Schools on the required form.[4][8]
With approval of the Superintendent, the Board shall provide funding for the participation of employees and their spouses in appropriate smoking cessation programs.
324 Personnel Files
Authority
Orderly operation of the school district requires maintaining a file for the retention of all records relative to an individual's duties and responsibilities as an administrative, professional or support employee of the district.
The Board requires that sufficient records be maintained to ensure an employee's qualifications for the job held; compliance with federal and state requirements and local benefit programs; conformance with Board policies, administrative regulations, rules and procedures; and evidence of completed evaluations.[1]
Delegation of Responsibility
The Board delegates the establishment and maintenance of official personnel records to the Superintendent or designee, who shall prepare administrative regulations defining the material to be incorporated into personnel files.
Guidelines
A central file shall be maintained; supplemental records may be maintained only for ease in data gathering.
Medical records shall be kept in a file separate from the employee's personnel file.[2][3]
Only information that pertains to the professional role of the employee and is submitted by duly authorized administrative personnel and the Board may be entered in the official personnel file. A copy of each entry shall be made available to the employee, except for matters pertaining to pending litigation or criminal investigation.
Personnel records shall be available to the Board but only as required in the performance of its designated functions as a School Board and as approved by a majority vote of the Board.
Administrative, professional and support employees shall have access to their own file upon written request in the presence of a witness. The employee may request a third party to accompany him/her in such review. Information relative to confidential employment references/recommendations are not part of the personnel file and shall not be available for review by the employee.[5][6]
Title I Schools
In accordance with law, the district shall release to parents/guardians, upon request, information regarding the professional qualifications and academic degrees of any teacher providing instruction to their child at a school receiving Title I funds. The district shall annually notify parents/guardians at the beginning of the school year about their right to request such information.[7][8][9][10]
The district shall notify parents/guardians of students attending Title I schools when their child has been assigned to or taught for four (4) or more consecutive weeks by a teacher who is not highly qualified, as defined by federal law.[7][8][9]
In accordance with law, the district shall release to parents/guardians, upon request, the qualifications of any paraprofessionals who provide instructional support to their child at a school receiving Title I funds. The district shall annually notify parents/guardians at the beginning of the school year about their right to request such information.[11][8][10]
325 Dress and Grooming
Authority
In order to promote and maintain an organized, safe, professional and productive educational environment, reflected by the appearance of its employees, the Board adopts this policy.
The Board seeks to promote a professional, educational environment, which is reflected by the appearance of its employees. Discretion in appearance and behavior is essential to the efficient operation of the district, this policy is intended to establish general guidelines governing the appearance of all employees.
The Board has the authority to specify reasonable dress and grooming requirements, within law, for all district employees to prevent an adverse impact on the educational programs and district operations.[1]
Appropriate dress is essential to the efficient operation of the district and the professional demeanor that the district seeks to promote. All employees are required to dress in appropriate business attire and to be appropriately groomed. All employees are expected to exercise good judgment in their choice of work clothing in an effort to best represent themselves and the district.
Appropriate business attire EXCLUDES recreational clothing such as halter-tops, t-shirts, sweatshirts, shorts, beach sandals, sneakers, sweatsuits, jeans, and similar apparel.
In addition, excessive visible tattoos, excessive piercings, flamboyant hair color, and similar accessories are prohibited where they may disrupt the educational process or are deemed inappropriate business attire. Male teachers are expected to wear neckties unless they may present a safety hazard due to the nature of the specific teacher’s job responsibilities.
All district employees are expected to follow these standards during the workday. Exceptions to these requirements would include custodial/maintenance workers, cafeteria personnel, school age child care employees, and physical education instructors.
All employees are expected to wear their identification badges at all times while at work.
Custodial Staff
In order to professionalize the appearance of the custodial staff, to help ensure the consistency of dress, and to aid in the identification of custodial personnel, uniform shirts shall be purchased by the Board for all custodial staff to be worn as directed by the administration.
Delegation of Responsibility
If an employee feels that an exception to this policy would enable him/her to carry out assigned duties more effectively, a request should be made to the building principal.
Any employee failing to adhere to acceptable standards with respect to personal appearance may be disciplined.[2]
326 Complaint Process
Authority
It is the Board's intent to establish reasonable and effective means of resolving conflicts among employees to reduce potential areas of complaints, and to establish and maintain clear two-way channels of communication between supervisory personnel and district employees for situations not covered by the terms of a collective bargaining agreement.
There shall be no reprisals of any kind taken against any employees or their representatives because of support of or participation in a complaint submitted under this policy.
Delegation of Responsibility
The Board directs the Superintendent to establish a process that will facilitate proper and equitable solutions to complaints by district employees at the lowest appropriate level.
Guidelines
Complaints should be discussed in a private, informal conference between the parties involved. At least one (1) private meeting should take place between the parties before the formal complaint process is invoked. If the private, informal conference does not resolve the issue, any party may initiate the formal complaint process by submitting a written complaint to his/her supervisor.
A complainant may be represented or accompanied by anyone s/he chooses at any higher level of the complaint process.
If the same, or substantially the same, complaint is made by more than one (1) employee against one (1) respondent, only one (1) employee, on behalf of self and the other complainants, may process the complaint through the prescribed procedure. Names of all complainants shall appear on all documents related to the resolution of the complaint.
All documents, communications, and records relevant to a complaint shall be filed in a separate file and not kept in the personnel file of any of the participants.
328 Compensation Plans/Salary Schedules
Authority
The Board shall approve compensation plans, individual contracts and salary schedules for administrative, professional and support employees.
The administrative compensation plan shall be determined through a good faith, meet and discuss procedure with designated administrators upon written request of a majority of district administrators.[1]
Salary schedules approved by the Board shall be in accordance with those specified in applicable collective bargaining agreements and/or Board resolutions.
Salary schedules shall be used to set compensation for new and inexperienced employees and for experienced employees new to the district, and salary adjustments that result from earning advanced degrees while employed by the district or required by law.[2][3][4][5][6][7][8]
Delegation of Responsibility
Implementation of the administrative compensation plan, individual contracts, collective bargaining agreements and Board resolutions regarding employee salaries shall be the responsibility of the Superintendent.
The Superintendent is authorized to credit past experience of a candidate when determining salary.[9]
330 Overtime
Authority
In order to ensure consistent treatment of all affected employees and compliance with applicable federal law regarding payment of overtime, the Board adopts this policy.
In accordance with federal and state law and this policy, applicable collective bargaining agreement or individual contract, overtime shall be paid for work in excess of the established workday or workweek for each classification of support employees.[1][2]
No overtime shall be scheduled or worked without prior approval of the immediate supervisor and Superintendent.
Overtime will be paid at the rate of time and one-half the regular rate of pay when approved in advance for time worked in excess of forty (40) hours per week (including the difference between the normal workweek and forty (40) hours).[1][2]
The district may use compensatory time off at the premium rate of one and one-half hours for each hour of accrued overtime work, or a combination of cash payment and compensatory time. Upon written request of the employee, compensatory time may be scheduled within a reasonable time.[2]
Documentation of compensatory time is the responsibility of the supervisor, must be in writing, and shall be consistent with the staffing needs of the district.
For purposes of computing overtime, credit shall be given only for hours worked, as recorded in district records and provided by law.
The use of overtime and compensatory time is discouraged and shall be reviewed by the Superintendent if it is found to be excessive.
Any conflict between this policy and applicable collective bargaining agreement or individual contract shall be reported promptly to the Board.
331 Job Related Expenses
Authority
The Board shall reimburse administrative, professional and support employees for the actual and necessary expenses, including travel expenses, they incur in the course of performing services for the district, in accordance with Board policy.[1]
Delegation of Responsibility
The validity of payments for job related expenses for all district employees shall be determined by the Superintendent or designee.
The Superintendent or designee shall report all reimbursed expenses for travel outside the district by employees at the next Board meeting.
The Superintendent or designee shall develop administrative regulations for reimbursement of travel expenses.
Guidelines
The use of a personal vehicle shall be considered a legitimate job expense if travel is among the employee's assigned schools, but not between home and school, and is authorized in advance.
Use of a personal vehicle for approved purposes is reimbursable at the current IRS rate per mile approved by the Board.
Actual and necessary expenses incurred when attending functions outside the district shall be reimbursed to an employee if approval has been obtained in advance from the Board or Superintendent.[1]
Attendance at approved events outside the district shall be without loss of regular pay, unless otherwise stipulated prior to attendance.
331.1 Reimbursement for Inservice Expenses
Purpose
The Board is committed to provide employees with the opportunity to attend approved educational conferences and permit, where appropriate, in other forms of travel that is in furtherance of the educational program or is otherwise in the best interests of the school district. The purpose of this policy is to provide for reimbursement of reasonable and necessary expenses associated with attending approved educational conferences.
Definitions
Allowable expenses are those expenses that are:
1. Necessary for attending approved conferences or for necessary travel to attend such conferences.
2. Verified by the presentation of an itemized statement of expenses together with receipts substantiating such statements.
Overnight accommodations shall not be considered for approval for distances under seventy-five (75) miles from the district. Exceptions may be made by the Superintendent.
Approved conferences are meetings or conferences that are organized or conducted by the Pennsylvania Department of Education, NSBA, PSBA, PASBO, AASA, an intermediate unit, an institution of higher learning, or any similar organization or professional organization/association. Approved conference must further the educational programs of the school district and must have the prior approval of the Superintendent.
Delegation of Responsibility
District employees may, with prior written authorization or approval from the Superintendent or designee, attend approved conferences and shall be reimbursed for allowable expenses incurred in traveling to and from and attending such conferences. The Superintendent or designee must preapprove the employee's request before any arrangements are made.
It shall be the responsibility of the Superintendent or designee to:
1. Determine in each specific instance whether an employee is eligible to be reimbursed for allowable expenses. Preapproval of attendance at a conference/meeting must include an estimate of all costs. Advance payment of registration, lodging, and travel expense through public carriers may be authorized by the Superintendent, but only in cases where overnight accommodations are required.
2. Review and approve the allowable expenses for each specific instance before such expenses are submitted to the Board for approval.
The Superintendent shall develop administrative regulations to implement reimbursement for inservice expenses.
Guidelines
Conditions for Approval
Attendance at district approved conferences outside the district shall be without loss of regular pay unless specified prior to attendance.
Approval of attendance at meetings and conferences shall occur prior to the meeting or conference and take into consideration the following factors:
1. Value of the meeting or conference to the school district.
2. Value of the meeting or conference to the performance and growth of the individual.
3. Participation of the individual in the meeting or conference (officer, discussion leader, program chairperson, speaker, etc.).
4. Length of absence from regular school duty.
5. Cost of the district in time and travel and the relationship to budgetary limits.
6. Possible conflicts or problems anticipated or arising as a result of the absence from regular school duty.
7. Number of meetings and/or conferences requested by the individual, his/her department/grade level and school.
8. Number of persons requesting attendance of the same or other meetings and/or conferences.
A written report of the meeting or conference must be submitted to the staff member's principal/supervisor(s) and the Superintendent within five (5) days returning from the meeting or conference noting particularly those activities which have a bearing upon the district.
332 Working Periods
Authority
Work schedules required for administrative, professional and support employees shall be clearly specified to ensure regular attendance by employees and consistent operation of the district.
The Board has the authority and responsibility to determine the hours during which district programs and services shall be available to students and the community, consistent with the administrative compensation plan, individual contracts, applicable collective bargaining agreements, and Board resolutions.[1][2][3]
Delegation of Responsibility
The Superintendent or designee shall develop administrative regulations to ensure district employees adhere to their assigned work schedules.
Professional personnel shall have a duty-free lunch period of not less than thirty (30) minutes.[2]
During the times students are in attendance, professional staff may be assigned extra or alternative duties, distributed equitably when possible, at the discretion of the building principal.
All professional staff members are expected to attend each faculty meeting unless specifically excused by the responsible administrator.
333 Professional Development
Authority
Continuing professional study and inservice training for administrative, professional and support employees are prerequisites for professional development, enhanced ability to complete responsibilities and maintaining certification.
The Board directs district employees to further their professional and personal advancement through graduate study, inservice training, conference attendance and professional development activities.[1][2][3]
Guidelines
Graduate/Special Courses
Only courses of study that are preapproved shall be eligible for reimbursement by the district or a change in compensation for the employee. Written evidence of satisfactory completion of all study programs shall be required.
Reimbursement for credits for approved graduate study or special courses shall be made in accordance with terms of the administrative compensation plan, the collective bargaining agreement, or individual contract.
All eligible employees shall submit a record and description of the attainment of approved credits to the Superintendent.
Induction Plan
The district shall comply with Department of Education requirements when developing and maintaining an induction plan for first-year teachers, long-term substitutes hired for a position for forty-five (45) days or more, educational specialists and teachers new to the district. The district shall develop and submit the induction plan to the Department of Education for approval every six (6) years, as required by law and regulations. Prior to approval by the Board and submission to the Department of Education, the induction plan shall be made available for public inspection and comment in the district's administrative offices and the nearest public library for a minimum of twenty-eight (28) days.[4][5][6]
Induction Program for School System Leaders
School system leaders shall complete an induction program which is consistent with the Pennsylvania School Leadership Standards within five (5) years of serving as a school system leader in Pennsylvania for the first time.[7][8]
School system leaders include principals, vice-principals, assistant principals, Assistant Superintendent, Superintendent and individuals who are converting an administrative certificate from a Level I certificate to a Level II certificate.[7]
Professional Education Plan
The Board shall appoint to the professional education committee parents/guardians and representatives of the community and local businesses. Representatives of administrators, teachers and educational specialists on the professional education committee shall be selected by their respective members.[2][9]
The district shall develop and submit a professional education plan to the Secretary of Education for approval every three (3) years, as required by law and regulations. The professional education plan shall be designed to meet the educational needs of the district and its certificated administrative and professional employees; specify approved courses, programs, activities and learning experiences; and identify approved providers. Prior to approval by the Board and submission to the Secretary of Education, the professional education plan shall be made available for public inspection and comment in the district's administrative offices and the nearest public library for a minimum of twenty-eight (28) days.[2][9][4][6]
The Board shall ensure an annual review of the district's professional education plan is conducted by the professional education committee to determine if the plan continues to meet the needs of the district, employees, students and community. The professional education committee may recommend amendments to the plan, subject to approval by the Board and the Department of Education.[2]
The Board may approve, on a case-by-case basis, specific professional education activities not stated within the district's professional education plan.[3]
If the district assumes all costs of credits or hours, the Board may disapprove any course, program, activity or learning experience that is inconsistent with the goals of the professional education plan.[3]
334 Sick Leave
Authority
Board policy for certificated administrative and professional employees shall ensure that eligible employees receive paid sick leave days annually, in accordance with law, administrative compensation plan, individual contract, collective bargaining agreement, or Board resolution. Unused leave shall be cumulative.[1]
Board policy for noncertificated administrative and support employees shall ensure that eligible employees receive paid sick leave days annually, in accordance with the administrative compensation plan, individual contract, collective bargaining agreement or Board resolution. Unused leave shall be cumulative.
The Board reserves the right to require any employee claiming sick leave pay to submit sufficient proof, including a physician's certification, of the employee's illness or disability.[2][1]
Misuse of sick leave shall be considered a serious infraction subject to disciplinary action up to and including termination of employment.[3]
The Board shall consider the application of any eligible employee for an extension of sick leave, pursuant to law where applicable, when the employee's accumulated sick leave is exhausted.[2][1]
Delegation of Responsibility
Where appropriate, the Superintendent shall report to the Board the names of employees absent for noncompensable cause or whose claim for sick leave pay cannot be justified.
Guidelines
Whatever the claims of disability, no day of absence shall be considered a sick leave day if the employee has engaged in or prepared for other gainful employment, or has engaged in any activity that would raise doubts regarding the validity of the sick leave request.
Proof of Condition
An employee absent on sick leave may be required to submit a physician's written statement certifying the circumstances which justify the employee’s use of sick leave.[2][1]
A physician's statement may not be presumed to conclusively establish the employee's use of sick leave.
Records
The district's personnel records shall show the attendance of each employee; and the days absent shall be recorded, with the reason for such absence noted.[2][1]
A record shall be made of the unused sick leave days accumulated by each district employee, which shall be reported to the employee.[2][1]
Family Illness Sick Days
Employees may use a designated number of sick days for family illness in accordance with provisions of an applicable administrative compensation plan, individual contract, collective bargaining agreement, or Board resolution.
335 Family and Medical Leaves
Authority
The Board shall provide eligible administrative, professional and support employees with unpaid leaves of absence in accordance with the Family and Medical Leave Act, hereinafter referred to as FMLA.[1][2]
Employee requests for FMLA leave shall be processed in accordance with law, Board policy and administrative regulations.
Delegation of Responsibility
The Superintendent shall develop and disseminate administrative regulations to implement FMLA leave for eligible employees.
The district shall post, in conspicuous places in the district customarily used for notices to employees and applicants, a notice regarding the provisions of the FMLA and the procedure for filing a complaint.[3]
Employee requests for leave, both FMLA and non-FMLA, shall be submitted in writing on a district form to the Superintendent.
Guidelines
Employees' eligibility for FMLA leave shall be based on the criteria established by law.[4][5]
Eligible employees shall be provided up to twelve (12) workweeks of unpaid leave in a twelve-month period for the employee's own serious health condition; for the birth, adoption, foster placement or first- year care of a child; to care for a seriously ill spouse, child or parent; or to address specific qualifying exigencies pertaining to a member of the Armed Forces alerted for foreign deployment or during foreign deployment.[5]
Eligible employees shall be provided up to twenty-six (26) workweeks of unpaid leave in a single twelve- month period to care for an ill or injured covered servicemember.[5]
The district shall utilize a rolling twelve-month period measured backwards from the date leave is used to determine if an employee has exhausted his/her FMLA leave in any twelve-month period.[6]
When an employee requests an FMLA leave and qualifies for and is entitled to any accrued paid sick, vacation, personal or family leave, the employee is required to utilize such paid leave during the FMLA leave.[5]
336 Personal Necessity Leave
Authority
This policy shall provide for absences for defined personal necessity leave by administrative, professional and support employees.
The Board has the authority to specify reasonable conditions under which personal necessity leave may be granted, the type of situations in which such leave will be permitted, and the total number of days that may be used by an employee in any school year for such leave.[1][2]
Guidelines
Permissive/Personal Leave
Permissive/Personal leave days with pay shall be granted to district employees in accordance with applicable provisions of the administrative compensation plan, individual contract, collective bargaining agreement or Board resolution.
Bereavement Leave
When an administrative or professional employee is absent from duty because of a death in the immediate family, there shall be no deduction in salary for an absence of seven (7) consecutive calendar days. The Board may extend the period of absence, at its discretion. Immediate family shall be defined as father, mother, brother, sister, son, daughter, husband, wife, parent-in-law, step-parent, foster parent, or any person with whom the employee has made his/her home.[2]
When an administrative or professional employee is absent from duty because of the death of a near relative, there shall be no deduction in salary for absence on the day of the funeral. The Board may extend the period of absence, at its discretion. Near relative shall be defined as first cousin, grandparent, grandchild, aunt, uncle, niece, nephew, son-in-law, daughter-in-law, brother-in-law or sister-in-law.[2]
When a support employee is absent from duty because of a death in the immediate family, there shall be no deduction in salary for an absence of seven (7) consecutive calendar days. The Board may extend the period of absence, at its discretion. Immediate family shall be defined as father, mother, brother, sister, son, daughter, husband, wife, parent-in-law, step-parent, foster parent, son-in-law, daughter-in-law, or any person with whom the employee has made his/her home.
When a support employee is absent from duty because of the death of a near relative, there shall be no deduction in salary for absence on the day of the funeral. The Board may extend the period of absence, at its discretion. Near relative shall be defined as first cousin, grandparent, grandparent-in-law, grandchild, aunt, uncle, niece, nephew, brother-in-law or sister-in-law.
337 Vacation
Authority
Administrative and support staff employed to work twelve (12) months or other schedules considered full- time shall be provided paid vacation.
The Board shall provide vacation days for eligible employees, consistent with the employee's request and convenience while considering the district's management and operational needs.[1]
Vacation time shall be granted in accordance with applicable provisions of the administrative compensation plan, individual contract, collective bargaining agreement or Board resolution.
Vacations normally will be scheduled at times when they will not interfere with the normal operation of the school.
338 Sabbatical Leave
Authority
This policy shall establish the district's parameters for granting sabbatical leaves for restoration of health to certificated administrative and professional employees.
The Board shall grant sabbatical leaves to eligible administrative and professional employees for the purpose of restoration of health and for other purposes at the discretion of the Board.[1]
The Board reserves the right to specify the conditions under which sabbatical leaves for restoration of health or other purposes may be taken, consistent with law.
Guidelines
Eligibility
To qualify for sabbatical leave, an eligible employee shall have completed ten (10) years of satisfactory service in the public schools of the Commonwealth; at least five (5) consecutive years of such service shall be in this school district.[1]
A sabbatical leave may be taken for a half or full school term or for two (2) half school terms during a period of two (2) years, at the employee's option.[1]
The total number of administrative employees on sabbatical leave at any one time shall not exceed ten percent (10%) of the number of eligible employees. The total number of professional employees on sabbatical leave at any one time shall not exceed ten percent (10%) of the number of eligible employees.[2]
Application
Requests for sabbatical leave shall be submitted on the approved district form and forwarded with medical documentation to the Superintendent or designee as soon as possible.
The Board shall review each application for sabbatical leave and shall approve those meeting the requirements of Board policy and applicable law.
Documentation
Applicants for sabbatical leave for restoration of health shall submit with the application form a supporting medical statement and recommendation from his/her physician.
At both the approximate midpoint of the leave and at least thirty (30) days prior to the conclusion of the leave, a physician's statement shall be submitted to the Superintendent or designee, indicating the extent to which the purpose of the leave has been achieved and evaluating the health status of the employee relative to his/her ability to return to employment.[3]
The Board reserves the right to require at its own expense additional examinations and reports by physicians of its choice to determine whether the leave is being used for the purpose for which it was granted.[3]
Commitment of Employee
Acceptance of a sabbatical leave incurs a commitment by the employee to return to active duty in this district immediately following the sabbatical leave for one (1) full school term, unless prevented by illness or physical disability.[4]
The Board reserves the right to require at its own expense additional examinations and reports by physicians of its choice to determine the employee's ability to return to work.
Commitment of Employer
At the expiration of the sabbatical leave, the employee shall be reinstated in the same position held at the time of the granting of the leave.[4]
Time on sabbatical leave shall be counted as time on the job for purposes of seniority and for retirement fund purposes, but for no other purpose.[5]
Compensation
During the period of sabbatical leave, an employee shall be compensated at least one-half the salary to which s/he would have been entitled had the employee not taken leave.[6]
A sabbatical leave granted for restoration of health shall also serve as a leave of absence without pay from all other school activities.[1]
Compensable employment may not be engaged in while the employee is on sabbatical leave.
338.1 Compensated Professional Leaves
Purpose
This policy shall establish the district's parameters for granting professional development and classroom occupational exchange leaves for certificated administrative and professional employees.
Definitions
Professional Development Leave - shall be defined as a leave of absence granted for the purpose of improving professional competency or obtaining a professional certificate or commission. Such leave shall be directly related to an employee's professional responsibilities, as determined by the Board, and be restricted to activities required by state regulation or law.[1]
Classroom Occupational Exchange Leave - shall be defined as a leave of absence granted for the purpose of acquiring practical work experience in business, industry or government.[2]
Authority
The Board shall have sole authority to adopt and enforce policy establishing the conditions for approval of a professional development leave for eligible employees. All requests for such leave shall be subject to review by the Board. The Board may approve or reject a proposed plan for professional development leave.[1]
The Board may grant a leave to eligible employees for classroom occupational exchange leave for the specified purpose.[2]
Guidelines
PROFESSIONAL DEVELOPMENT LEAVE
Eligibility
To qualify for professional development leave, an eligible employee shall have completed ten (10) years of satisfactory service in the public schools of the Commonwealth; at least five (5) consecutive years of such service shall be in this school district.[3]
A leave for professional development may be taken for a half or full school term or for two (2) half school terms during a period of two (2) years, at the employee's option.[3]
The total number of administrative employees on such leaves of absence shall not exceed ten percent (10%) of the number of eligible employees. The total number of professional employees on such leaves of absence shall not exceed ten percent (10%) of the number of eligible employees.[4]
Application
Professional development leaves shall be granted only to employees participating in an academic program for the purpose of retaining a professional certificate or commission, further preparation and improvement in an area(s) of certification, additional certification, attaining other appropriate and identifiable educational positions within the school district, or as the Board may require, and upon the recommendation of the Superintendent.[1]
Requests for professional development leave shall be submitted on the district form and forwarded with a detailed plan to the Superintendent.
All required application materials shall be submitted by March 1 for the following school year and by October 1 for the following semester. The Superintendent may waive the March 1 deadline in the event of unusual circumstances.
Documentation
Applicants for professional development leave shall submit with the application form a detailed plan describing the professional development activities to be undertaken and a statement specifying the benefits of the leave to the employee and the school district. The plan shall provide sufficient information to permit the Board to adequately evaluate the request.[1]
The Board may at any time require additional information from the employee in order to assist the Board in determining whether the leave is being used for the purpose for which it was granted.[5]
The minimum requirements for leave for a half school term shall consist of any one or a combination of the following:[1]
1. Nine (9) graduate credits.
2. Twelve (12) undergraduate credits.
3. One hundred eighty (180) hours of professional development activities.
The minimum requirements for leave for a full school term shall consist of any one or a combination of the following:[1]
1. Eighteen (18) graduate credits.
2. Twenty-four (24) undergraduate credits.
3. Three hundred sixty (360) hours of professional development activities.
Applicants who propose to take graduate or undergraduate credits shall submit notification of acceptance and enrollment from an accredited institution of higher learning for study in courses approved by the Superintendent. The employee shall successfully complete the approved courses and receive passing grades. Upon return from professional development leave, the employee shall submit to the Superintendent within the first month an official transcript of all courses completed. Failure to receive passing grades or to submit required transcripts on time shall result in forfeiture of monies paid by the district.[1][5]
Applicants who propose to undertake professional development activities shall submit to the Board a detailed plan listing the specific activities. Upon return from professional development leave, the employee shall submit to the Superintendent within the first month a formal report describing the educational activities pursued and their benefits and relevancy. Failure to submit required reports on time shall result in forfeiture of monies paid by the district.[1][5]
Commitment of Employee
Acceptance of professional development leave incurs a commitment by the employee to return to active duty in this district immediately following the leave for one (1) full school term, unless prevented by illness or physical disability.[1][6]
Employees shall submit required reports on time or forfeit all compensation and benefits.
Commitment of Employer
At the expiration of the professional development leave, the employee shall be reinstated in the same position held at the time of the granting of the leave.[6]
Time on professional development leave shall be counted as time on the job for purposes of seniority and for retirement fund purposes, but for no other purpose.[7][8]
Compensation
During the period of professional development leave, an employee shall be compensated at least one- half the salary to which s/he would have been entitled had the employee not taken leave.[9]
A leave of absence granted for professional development shall also serve as a leave of absence without pay from all other school activities.[3]
Compensable employment may not be engaged in while the employee is on professional development leave.
CLASSROOM OCCUPATIONAL EXCHANGE LEAVE
Application
Requests for classroom occupational exchange leave shall be submitted on the approved district form and forwarded with appropriate documentation to the Superintendent.
Documentation
Applicants for classroom occupational exchange leave shall submit with the application form a statement from the employer agreeing to the terms and conditions of the leave, as specified in Board policy.
Upon return from such leave, the employee shall submit to the Board a final report detailing the work experience and its benefits.[2][1][5]
Commitment of Employee
Acceptance of classroom occupational exchange leave incurs a commitment by the employee to return to active duty in this district immediately following the leave for one (1) full school term, unless prevented by illness or physical disability.[6]
Commitment of Employer
At the expiration of the classroom occupational exchange leave, the employee shall be reinstated in the same position held at the time of the granting of the leave.[6]
Time on classroom occupational exchange leave shall be counted as time on the job for purposes of seniority and for retirement fund purposes, but for no other purpose.[2]
Compensation
The business, industry or government to whom the employee is assigned during the leave shall fully compensate the school district for all salary, wages, pension and retirement contributions, and other benefits as if the employee were in full-time active service.[2]
339 Uncompensated Leaves
Authority
The Board recognizes that in certain situations an administrative, professional or support employee may request extended leave for personal reasons, and the district could benefit from the return of the employee. This policy establishes parameters for granting uncompensated leaves of absence.
The Board reserves the right to specify the conditions under which uncompensated leave may be approved. All applications for uncompensated leave require approval by the Board, upon recommendation of the Superintendent.[1]
Uncompensated leave shall be granted in accordance with provisions of the administrative compensation plan, individual contract, collective bargaining agreement or Board resolution.
Guidelines
Application
Requests for uncompensated leave shall be made on the district form to the Superintendent.
Special consideration will be given to circumstances which the Board considers to be an emergency.
Commitment of Employee
The employee granted an uncompensated leave of absence shall inform the Board of his/her intentions to return to employment at least 10 days prior to the scheduled return date.
If notification is not received, it shall be assumed that the employee has abandoned his/her employment with the district. Accordingly, the Board may terminate the employment of the employee.
Commitment of Employer
At the expiration of uncompensated leave, at the option of the Administration, the employee shall be offered (a) the same position previously held or (b) a like position to that previously held.
Time on uncompensated leave shall not count as time on the job, and fringe benefits shall not be provided unless the employee provides payment for benefits.
Child-Bearing Leave
Child-bearing leave of absence shall be granted to any female employee in accordance with the following provisions:
1. The employee must submit a written request for child-bearing leave at least five (5) months prior to the anticipated date of birth.
2. The beginning and ending dates for a child-bearing leave of absence shall be determined by the employee's physician unless provisions of the School Code requiring examination by the school's medical examiner are implemented. The duration of the leave shall commence on the date and extend to the date throughout which the employee's physical condition by reason of pregnancy precludes the employee from performing the duties normally required of such employee.
3. To receive sick leave benefits for child-bearing leave of absence, the employee must furnish statements from her physician certifying physical disability due to pregnancy. Initial payment for sick leave benefits shall be made upon receipt of a physician's written notification that the employee is physically unable to perform her duties. Sick leave payments under the provisions of this policy shall be discontinued no later than six (6) weeks after the date of the birth of the child unless the Superintendent receives another written physician's certification that the employee is still unable to return to work. Sick days taken in excess to total accumulated sick leave shall be subject to payroll deduction. A doctor's examination shall be required if requested by the Superintendent.[2]
4. All benefits normally provided to the employee shall continue during child-bearing leave.
Child-Rearing Leave
Child-rearing leave shall be granted to employees in accordance with the provisions of applicable administrative compensation plans, individual contracts, collective bargaining agreements, and Board resolution.
Adoption Leave
Adoption leave shall be granted to eligible employees in accordance with the provisions of applicable administrative compensation plans, individual contracts, collective bargaining agreements, and Board resolutions.
340 Responsibility for Student Welfare
Authority
The Board adopts this policy to ensure appropriate oversight of and responsibility for student welfare by administrative, professional and support employees.[1]
District employees are responsible for the safety of students in their charge within school buildings and on district property.
Each employee shall maintain a standard of care and concern for supervision, control and protection of students, commensurate with assigned duties and responsibilities.
Each teacher must be in the classroom or assigned station, or ensure another staff member is present, when students are in the room or at the assigned station.
An employee should not voluntarily assume responsibility for duties s/he cannot reasonably perform. Voluntary assumption carries the same responsibilities as assigned duties.
Teachers shall provide proper instruction in the safety matters presented in assigned curriculum guides.
Each employee has the responsibility to report immediately to the principal an accident, safety hazard, unsafe condition, or dangerous situation.
Employees may not send students on any personal errands.
Employees may not transport students in a personal vehicle, except when specifically permitted.
Employees shall not require a student to perform work or services that may be detrimental to the student's health.
Delegation of Responsibility
Building principals shall monitor employees’ adherence to this policy to ensure the maintenance of standards that protect student welfare.
Building principals shall annually develop and implement a plan of supervision for the following:
1. Student arrivals and departures, including buses.
2. Halls, restrooms and playgrounds.
3. Cafeteria.
4. Before and after school.
5. Field trips.
6. School activities.
341 Benefits for Part-Time Employees
Authority
Benefits for regularly employed part-time administrative, professional and support employees shall be determined in accordance with the terms of an administrative compensation plan, individual contract, applicable collective bargaining agreement, or Board resolution.
Whenever regularly employed, part-time employees are entitled to fringe benefits normally provided for full-time employees of the same classification, such benefits will be established at the time of employment, and the manner of proration determined at that time.
Part-time employees shall be included in the School Employees' Retirement System upon reaching either 500 hours or eighty (80) days of employment, in accordance with law.[1]
342 Jury Duty
Authority
Regularly employed administrative, professional and support employees shall be protected against loss of employment for time served on jury duty.[1]
Guidelines
When an employee is notified of jury duty, s/he shall inform the building principal.
Employees called for jury duty shall normally be permitted to serve and will not be penalized in any way. They shall receive normal pay for the period of jury duty, but any compensation received from jury duty in excess of actual expenses shall be credited against such pay.
343 Paid Holidays
Authority
Paid holidays for regularly employed administrative and support employees shall be determined in accordance with Board policy.
Holidays are established for eligible employees in accordance with the calendar adopted annually by the Board and/or an applicable administrative compensation plan, individual contract, collective bargaining agreement, or Board resolution.[1][2][3]
346 Workers’ Compensation
Authority
Workers' compensation is required by law and all employees shall be covered while performing their assigned duties.[1]
Guidelines
Any employee injured while performing services as an employee of the district shall complete a workers' compensation form within twenty-four (24) hours after the accident and submit it to the Superintendent's office.
If the employee is incapable of submitting the report, the appropriate supervisor may obtain necessary information for proper filing of the report.
The form may be obtained from the Superintendent's secretary. The Superintendent's secretary shall record the completed form and transmit it to the insurance carrier.
347 Workers’ Compensation Transitional Return-to-Work Program
Purpose
The purpose of a workers' compensation transitional return-to-work program is the safe, timely return of injured district employees to transitional or regular employment.
Authority
In an effort to control workers' compensation costs, the Board adopts this policy to ensure that employees who have been injured at work and are covered by workers’ compensation return to work as soon as possible, in accordance with Board policy and administrative regulations.
This policy shall apply only to an employee who meets all of the following conditions:
1. Has been injured at work.
2. Is disabled as defined under the state Workers' Compensation Act.
3. Is capable of productive work.
4. Cannot return to his/her pre-injury job for the district with or without reasonable accommodations as a result of his/her work injury.
5. Is expected to be able to return to his/her pre-injury job within a definite period of time.
6. Is being paid workers' compensation disability benefits.
An employee shall not be eligible for continuation in the transitional return-to-work program if one (1) of the following determinations is made:
1. Employee cannot perform the assigned lighter duty work.
2. Employee will be unable to return to his/her pre-injury occupation with or without reasonable accommodations within a reasonable period of time.
The work that shall be offered to an eligible employee shall be productive work that will advance the interests of the district.
Delegation of Responsibility
The Superintendent or designee shall establish a transitional return-to-work program and develop administrative regulations to implement the Board policy.
The Superintendent or designee shall ensure that all district staff responsible for the transitional return-to- work program shall receive periodic training from legal counsel with expertise in the Family And Medical Leave Act, Americans With Disabilities Act, workers' compensation and labor relations. The training shall include information on the interaction of the transitional return-to-work program and applicable laws, contracts and collective bargaining agreements.
The Superintendent or designee shall determine if a lighter duty job will be offered to an eligible employee.
When the interactive process is going to be engaged in, the Superintendent or designee shall engage the solicitor or special labor counsel. Guidelines
The transitional return-to-work program and Board policy shall be implemented in a manner that does not conflict with applicable laws, contracts or collective bargaining agreements.
Nothing in this policy shall be construed as requiring that a lighter duty job be provided to an eligible employee or that the essential functions of any job be eliminated. Lighter duty jobs are intended as a transitional opportunity to assist an injured employee to return to his/her pre-injury occupation with or without reasonable accommodations.
348 Unlawful Harrassment
Authority
The Board strives to provide a safe, positive working climate for its administrative, professional and support employees. Therefore, it shall be the policy of the district to maintain an employment environment in which harassment in any form is not tolerated.
The Board prohibits all forms of unlawful harassment of employees and third parties by all district students and staff members, contracted individuals, vendors, volunteers, and third parties in the schools. The Board encourages employees and third parties who have been harassed to promptly report such incidents to the designated administrators.[1][2][3][4][5]
The Board directs that complaints of harassment shall be investigated promptly, and corrective action taken when allegations are substantiated. Confidentiality of all parties shall be maintained, consistent with the district's legal and investigative obligations.
No reprisals nor retaliation shall occur as a result of good faith charges of harassment.
Definitions
For purposes of this policy, harassment shall consist of verbal, written, graphic or physical conduct relating to an individual's race, color, national origin/ethnicity, sex, age, disability, sexual orientation, religion or genetic information when such conduct:[4][5]
1. Is sufficiently severe, persistent or pervasive that it affects an individual's ability to perform job functions or creates an intimidating, threatening or abusive work environment.
2. Has the purpose or effect of substantially or unreasonably interfering with an individual's work performance.
3. Otherwise adversely affects an individual's employment opportunities.
For purposes of this policy, sexual harassment shall consist of unwelcome sexual advances; requests for sexual favors; and other inappropriate verbal, written, graphic or physical conduct of a sexual nature when:[6]
1. Acceptance of such conduct is made, explicitly or implicitly, a term or condition of an individual's continued employment.
2. Submission to or rejection of such conduct is the basis for employment decisions affecting the individual.
3. Such conduct is sufficiently severe, persistent or pervasive that it has the purpose or effect of substantially interfering with the employee's job performance or creating an intimidating, hostile or offensive working environment.
Delegation of Responsibility
In order to maintain a work environment that discourages and prohibits unlawful harassment, the Board designates the Assistant Superintendent as the district’s Compliance Officer.[7]
The Compliance Officer shall publish and disseminate this policy and the complaint procedure at least annually to students, parents/guardians, employees, independent contractors, vendors, and the public. The publication shall include the position, office address and telephone number of the Compliance Officer.
The administration shall be responsible to provide training for students and district employees regarding unlawful harassment.
Each employee shall be responsible to maintain a working environment free from all forms of unlawful harassment.
The building principal or designee shall be responsible to complete the following duties when receiving a complaint of unlawful harassment:
1. Inform the employee or third party of the right to file a complaint and the complaint procedure.
2. Notify the complainant and the accused of the progress at appropriate stages of the procedure.
3. Refer the complainant to the Compliance Officer if the building principal is the subject of the complaint.
Guidelines
Complaint Procedure – Employee/Third Party
Step 1 – Reporting
An employee or third party who believes s/he has been subject to conduct that constitutes a violation of this policy is encouraged to immediatelyreport the incident to the building principal.
If the building principal is the subject of a complaint, the employee or third party shall report the incident directly to the Compliance Officer.
The complainant is encouraged to use the report form available from the building principal, but oral complaints shall be acceptable.
Step 2 – Investigation
Upon receiving a complaint of unlawful harassment, the building principal shall immediately notify the Compliance Officer. The Compliance Officer shall authorize the building principal to investigate the complaint, unless the building principal is the subject of the complaint or is unable to conduct the investigation.
The investigation may consist of individual interviews with the complainant, the accused, and others with knowledge relative to the incident. The investigator may also evaluate any other information and materials relevant to the investigation.
The obligation to conduct this investigation shall not be negated by the fact that a criminal investigation of the incident is pending or has been concluded.
Step 3 – Investigative Report
The building principal shall prepare and submit a written report to the Compliance Officer within fifteen (15) days, unless additional time to complete the investigation is required. The report shall include a summary of the investigation, a determination of whether the complaint has been substantiated as factual and whether it is a violation of this policy, and a recommended disposition of the complaint.
The complainant and the accused shall be informed of the outcome of the investigation, including the recommended disposition of the complaint.
Step 4 – District Action
If the investigation results in a finding that the complaint is factual and constitutes a violation of this policy, the district shall take prompt, corrective action to ensure that such conduct ceases and will not recur. District staff shall document the corrective action taken and, when not prohibited by law, inform the complainant.
Disciplinary actions shall be consistent with Board policies, administrative regulations and procedures, applicable collective bargaining agreements, and state and federal laws.
If it is concluded that an employee has knowingly made a false complaint under this policy, such employee shall be subject to disciplinary action.[8]
Appeal Procedure
1. If the complainant is not satisfied with a finding of no violation of the policy or with the recommended corrective action, s/he may submit a written appeal to the Compliance Officer within fifteen (15) days.
2. The Compliance Officer shall review the investigation and the investigative report and may also conduct a reasonable investigation.
3. The Compliance Officer shall prepare a written response to the appeal within fifteen (15) days. Copies of the response shall be provided to the complainant, the accused and the building principal who conducted the initial investigation.
351 Drug and Substance Abuse
Purpose
The Board strives to provide a safe, positive work environment and encourages personal health and well- being. The Board recognizes the dangers of drug/alcohol abuse and the deleterious effect that drug and alcohol abuse can have on employees and the educational program of the school district. The Board is committed to maintaining a drug and alcohol free workplace, and to encourage any affected employee to seek appropriate assistance.
The primary purpose and justification for any district action will be for the protection of the health, safety and welfare of students, staff and school property.
Definitions
Drugs - shall be defined as those outlined in the Controlled Substance, Drug, Device and Cosmetic Act.[1]
Conviction - a finding of guilt, including a plea of nolo contendere, an imposition of sentence, or both by any judicial body charged with the responsibility to determine violations of the federal or state criminal drug statutes.[2]
Criminal Drug Statute - a federal or state criminal statute involving the manufacture, distribution, dispensation, use or possession of a controlled substance.[2]
Drug-free Workplace - the site for the performance of work at which employees are prohibited from engaging in the unlawful manufacture, distribution, dispensation, possession or use of a controlled substance.[2]
Authority
The Board requires that each administrative, professional and support employee be given notification that, as a condition of employment, the employee will abide by the terms of this policy and notify the district of any criminal drug statute conviction for a violation occurring in the workplace immediately, but no later than seventy-two (72) hours, after such conviction.[3][4]
Any employee convicted of delivery of a controlled substance or convicted of possession of a controlled substance with the intent to deliver shall be terminated from his/her employment with the district.[5][1]
Delegation of Responsibility
A statement notifying employees that the unlawful manufacture, distribution, dispensation, possession, or use of a controlled substance is prohibited in the employee's workplace shall be provided by the Superintendent or designee and shall specify the actions that will be taken against the employee for violation of this policy, up to and including termination and referral for prosecution.[4][6]
A copy of this policy shall be provided to each employee of the school district upon employment and on an annual basis.
Within ten (10) days after receiving notice of the conviction of a district employee, the district shall notify any federal agency or department that is the grantor of funds to the district.[4]
The district shall take appropriate personnel action within thirty (30) days of receiving notice against any convicted employee, up to and including termination, or require the employee to participate satisfactorily in a drug abuse assistance or rehabilitation program approved for such purposes by a federal, state or local health, law enforcement, or other appropriate agency.[4][6]
In establishing a drug-free awareness program, the Superintendent or designee shall inform employees about:[4]
1. Dangers of drug abuse in the workplace.
2. Board's policy of maintaining a drug-free workplace.
3. Availability of drug counseling, drug rehabilitation, and employee assistance programs.
4. Penalties that may be imposed for drug abuse violations occurring in the workplace.
The district shall make a good faith effort to continue to maintain a drug-free workplace through implementation of this policy.[4]
Guidelines
The Superintendent or designee shall immediately report incidents involving the possession, use or sale of a controlled substance or drug paraphernalia as defined in the Pennsylvania Controlled Substance, Drug, Device and Cosmetic Act by any employee while on school property, at any school-sponsored activity or on a conveyance providing transportation to or from a school or school-sponsored activity to the local police department that has jurisdiction over the school’s property, in accordance with state law and regulations, the procedures set forth in the memorandum of understanding with local law enforcement and Board policies.[7][8][9][10][11][12]
In accordance with state law, the Superintendent shall annually, by July 31, report all incidents of possession, use or sale of controlled substances or drug paraphernalia to the Office for Safe Schools on the required form.[8][12]
351.1 Pre-Employment Drug Testing
Authority
The Board shall implement a pre-employment drug testing policy to ensure that employees are qualified to perform the duties and responsibilities of the position that they are hired to perform, and that new employees do not present a threat to the safety and well-being of those with whom they will come into contact. The scope of this policy shall include post-offer, pre-employment screening for the use of illegal drugs as a condition of employment.
As part of the district's employment procedures, all applicants for employment within the school district shall be required to undergo a post-offer, pre-employment drug screening to detect the use of illegal drugs. The screening shall be conducted by a physician designated by the school district. Any offer of employment from the Board is contingent upon, among other conditions, satisfactory completion of this drug screening including without limitation a negative test result.
It should be understood that the district shall receive a drug screening report from the examining physician regarding the applicant or the employee's test results. Such records shall be confidential and shall be collected and maintained on separate forms and medical files and shall be treated as confidential. Medical records obtained pursuant to this policy shall be the property of the district. Records shall be retained for the time period prescribed by law.[1][2]
All drug screenings required by the school district pursuant to this policy shall be paid in full by the Board.