NORRISTOWN AREA SCHOOL DISTRICT ATHLETIC PROGRAM PROPOSED BUDGET

Transcription

1 NORRISTOWN AREA SCHOOL DISTRICT ATHLETIC PROGRAM PROPOSED BUDGET

2 BACKGROUND INFORMATION: Historically, Athletic program revenues and expenses were recorded in a separate Fund. This fund was NOT designed to operate on a break-even basis Not self-sufficient Ticket sales are primary source of revenue Not nearly enough to cover program expenses The General Fund supplemented these programs through Fund Transfers (See GF Account #5200)

3 BACKGROUND INFORMATION: New accounting guidelines are changing the way our athletic revenues and expenses will be handled GASB #54 (Government Accounting Standards Board Rule #54) Fund Balance Reporting & Governmental Fund Type Definitions Implications (relevant to this discussion): Athletic Funds no longer meet the definition of a special revenue fund, and as a result, our athletic program revenues and expenses must be reported as part of the General Fund

4 BACKGROUND INFORMATION: New account codes will be created in the General Fund to record athletic program revenues and expenses for the school year. All program expenses will be posted to General Fund Function 3250 School Sponsored Athletics. When our Final Proposed General Fund Budget is presented, these changes will be incorporated in the new document.

5 CURRENT YEAR BUDGET TO ACTUAL REVENUES BUDGETED (June 2010) $ 66,700 Excluding Local Dollars (GF Support) PROJECTED (May 2011) $46,724 Excluding Local Dollars (GF Support)

6 CURRENT YEAR BUDGET TO ACTUAL GENERAL FUND SUPPORT BUDGETED GEN FUND CONTRIBUTION (June 2010) $783,800 PROJECTED GEN FUND CONTRIBUTION (May 2011) $781,480

7 Projected Expenses: (By Major Category) Overview of Annual Program Other Expenses Supplies 12% Contracted Svc 7% 2% Benefits 14% Wages 65%

8 PERSONNEL COSTS INCLUDE : ATHLETIC DIRECTOR & DEPT SECRETARY EQUIP MGR-LAUNDRY MGR (2 POSITIONS) ALL COACHES, MS ATHLETIC COORDINATORS SOME NASD BUS DRIVER EXPENSES

9 OTHER PROGRAM COSTS INCLUDE : CONTRACTED TRANSPORTATION SUPPLIES / INSURANCE UNIFORMS (REPLACEMENT SCHEDULE) OFFICIALS, TIMER/SCORERS, TICKET STAFF, POLICE

10 CURRENT YEAR BUDGET TO ACTUAL EXPENSES BUDGETED (June 2010) $850,500 PROJECTED (May 2011) $828, %VARIANCE - UNDER BUDGET

11 Norristown Area High School Interscholastic Athletic Teams Team Varsity Junior Varsity Freshman Baseball X X X Boys Basketball X X X Girls Basketball X X X Boys Bowling X X Girls Bowling X X Cheerleading X X Boys Cross Country X Girls Cross Country X Football X X X Field Hockey X X X Golf X Boys Lacrosse X X Girls Lacrosse X X X Boys Soccer X X X Girls Soccer X X Softball X X X Boys Swimming X Girls Swimming X Boys Tennis X X Girls Tennis X X Boys Track X Girls Track X Boys Volleyball X X Girls Volleyball X X Wrestling X X NASD ATHLETIC PROGRAM Current Sports (High School) Totals 25 Varsity 18 Jr Varsity 8 Freshman

12 Current Sports (Middle School) Norristown Area School District Middle Schools Interscholastic Athletic Teams East Norriton Eisenhower Stewart Baseball 8 th grade X X X Baseball 7 th grade X X X Boys Basketball 8 th grade X X X Boys Basketball 7 th grade X X X Girls Basketball 8 th grade X X X Girls Basketball 7 th grade X X X Field Hockey 8 th grade X X X Field Hockey 7 th grade X X X Football 7 th /8 th grades X X X Girls Lacrosse 8 th grade X X X Girls Lacrosse 7 th grade X X X Boys Soccer 8 th grade X X X Boys Soccer 7 th grade X X X Girls Soccer 7th/8 th grades X X X Softball 8 th grade X X X Softball 7 th grade X X X Boys Track 7 th /8 th grades X (joint) X (joint) X (joint) Girls Track 7 th /8 th grades X (joint) X (joint) X (joint) Girls volleyball 7 th grade X X X Girls volleyball 8 th grade X X X Wrestling -7 th /8 th grades X (joint) X (joint) X (joint) OPPORTUNITIES EQUALIZED WITH THE IMPLEMENTATION OF THE BUDGET Totals 21 Teams 21 Teams 21 Teams

13 BUDGET PROPOSAL To minimize the local impact of the Athletic Program on the community, the following program changes are being recommended: Increase in ticket prices from $2/$4 to $3/$5 and season pass from $10/$20 to $15/$25 + $5,000 new revenue Eliminating 7 th grade sports (combining 7 th / 8 th teams) Will save $ 46,000 Baseball, softball, girls & boys basketball, field hockey, soccer, and lacrosse Title IX implications = none Eliminating extended season coaching payments Will save $ 12,000 Primarily affects boys basketball, track, wrestling, bowlng Reduce equipment /supply budget Will save $ 9,300

14 BUDGET PROPOSAL We are, however, recommending that the uniform replacement schedule be reinstituted for Uniforms were not purchased in purchases were deferred 4 year replacement plan was initiated in From through , all District teams received new uniforms. In , this cycle should have started all over again

15 Field Hockey Field Hockey Girls Volleyball Girls Lacrosse Bo ys Lacrosse Bo wling Golf Bo ys and Girls Swimming NASD ATHLETIC PROGRAM Norristown Area School District Athletic Uniform Replacement Schedule High Scho ol Middle Scho ols Softball Under ideal Fo otball Wrestling circumstances, these Wrestling Girls Lacrosse would have been Volleyball Football White Jerseys replaced and Pants again in Girls Soccer Cro ss C ountry Track Boys Basketball Boys Basketball Girls Basketball Girls Basketball Cheerleading Boys Soccer Track Baseball Bo ys Volleyb all Baseb all Bo ys and Girls Tenn is So ftball Boys Soccer Girls Soccer They were not, which is why we would like this cycle to begin again in CURRENT UNIFORM REPLACEMENT SCHEDULE 4 Yr Repetitive Cycle Implemented for the first time in In , we should have started this cycle over again

16 ATHLETIC PROGRAM SPENDING BY SPORT (Page 1 of 2) EXPENSES AS RECOMMENDED BY THE HUMAN RESOURCES COMMITTEE PRESENTED WITHOUT 7TH GRADE SPORTS -and- WITHOUT EXTENDED SEASON PYMTS BUDGET CATEGORY: Wages Benefits Contracted Professionals (Primarily Game Officials) Includes FICA & Timer/ Subtotal Officials Security Ticket Gate Staff & Coaches PSERS Scorer (300's) Administration: 0 Director / Secretary 140,000 58,094 0 Faculty Mgrs/Athletic Cord 21,500 3,079 0 Equipment / Laundry Mgr 27,500 3,940 0 Gym Assistant 20,750 3,130 0 Baseball 15,853 2,180 5, ,620 Basketball-Boys 16,382 2,069 6,420 6,480 1,080 2,928 16,908 Basketball-Girls 17,500 1,869 6, ,080 2,928 10,908 Bowling 4, Cheerleading 4, Cross Country 4, Field Hockey 12,277 1,314 4, ,814 Football 45,593 5,197 4,870 4,600 1,000 1,520 11,990 Golf 2, Lacrosse-Boys 5, , ,180 Lacrosse-Girls 13,121 1,885 4, ,814 Soccer-Boys 14,225 1,912 5, ,250 Soccer-Girls 11,306 1,496 4, ,470 Softball 14,930 1,616 4, ,024 Swimming-Boys 4, , ,775 Swimming-Girls 5, , ,775 Tennis-Boys 2, Tennis-Girls 2, Track-Boys 15,235 1,779 2, ,025 Track-Girls 14,946 1,861 2, ,025 Volleyball-Boys 11,825 1,280 1, ,926 Volleyball-Girls 11,825 1,280 3, ,488 5,466 Wrestling 10,236 1,254 1, ,488 3,370 All Sports: Transportation/Rentals Student Insurance Medical Supplies Student Awards Total by Category 471,312 99,732 63,308 11,960 3,160 11,912 90, ,312 99,732 90, Projected Expenses: 501,000 97,000 93, Actual Expenses: 482, ,192 92,271

17 ATHLETIC PROGRAM SPENDING BY SPORT (Page 2 of 2) EXPENSES AS RECOMMENDED BY THE HUMAN RESOURCES COMMITTEE PRESENTED WITHOUT 7TH GRADE SPORTS -and- WITHOUT EXTENDED SEASON PYMTS Note: Spending Plan Includes Returning To Uniform Replacement Schedule BUDGET CATEGORY: Total Facility Contracted Svcs Supplies Other By Rental Category/Sport (Primarily Transportation) Uniforms Supplies / Small Equip (Entry Fee/ Competition) Administration: Director / Secretary 198,094 Faculty Mgrs/Athletic Cord 24,579 Equipment / Laundry Mgr 31,440 Gym Assistant 23,880 Baseball - 2, ,098 Basketball-Boys ,319 Basketball-Girls ,237 Bowling 5, ,568 Cheerleading - 2, ,897 Cross Country ,488 Field Hockey - 2,935-21,340 Football 22,900 8, ,526 Golf ,777 CURRENTLY NOT Lacrosse-Boys - 2, ,325 ALLOCATED BY Lacrosse-Girls 3,200 1, ,640 SPORT - WILL Soccer-Boys ,482 BEGIN RECORDING Soccer-Girls 2, ,422 AT THIS LEVEL OF Softball 2,200 2, ,520 DETAIL IN Swimming-Boys ,146 Swimming-Girls ,907 Tennis-Boys ,912 Tennis-Girls ,141 Track-Boys 800 1,000 1,600 22,438 Track-Girls 800 1,000 1,600 22,231 Volleyball-Boys ,666 Volleyball-Girls 1, ,161 Wrestling 5, ,000 22,375 All Sports: - Transportation/Rentals 40,000 40,000 Student Insurance 9,000 9,000 Medical Supplies 10,000 10,000 Student Awards 7,000 7,000 - Total by Category 5,000 49,000 40,265 49,760 8, ,609 5,000 49,000 90, , Projected Expenses: 4,750 50,000-75,000 10, , Actual Expenses: 4,750 42,172 94,018 7, ,204

18 ATHLETIC PROGRAM REVENUES REVENUES AS RECOMMENDED BY THE HUMAN RESOURCES COMMITTEE PRESENTED WITHOUT 7TH GRADE SPORTS -and- WITHOUT EXTENDED SEASON PYMTS BUDGET CATEGORY: Interest Ticket Sales Grants FICA / PSERS General Fund Totals Fundraising Subsidy Split (Local Dollars) Basketball-Boys 6,500 6,500 Basketball-Girls 3,500 3,500 Football 12,500 12,500 Wrestling 1,000 1,000 Non Allocated 0 10,000 49, , ,109 - Total by Category 0 23,500 10,000 49, , , Projected Revenues: 70 18, , , , Actual Revenues: 25 18, , , ,204 Note: Increased Revenue - Ticket Price Increase Note: Decrease In Required Local Support! ($805,000 was included in the Preliminary Budget)

19 Questions?