Board Budget and Finance Committee Meeting Minutes
Littlestown Area School District
Wednesday, February 1, 2017
6:00 a.m.
MEETING CALLED TO ORDER
The Littlestown Area School District Budget and Finance Committee met on Wednesday, February 1, 2017 at 6:00 a.m.
in the District Office, 162 Newark Street, Littlestown, PA 17340. Meeting was called to order by Mr. Randy Mosebrook.
ATTENDANCE
Those present were Mr. Randy Mosebrook, Mr. Larry Behrendt, and Mr. Bob Hahn. Others present: Mr. Christopher
Bigger, Dolores Nester, and Mr. Michael Statler.
PUBLIC COMMENT
None
2017-2018 BUDGET
The Presentation for this meeting can be found HERE.
Mr. Statler reviewed a chart with the committee pulling $1.1M from fund balance with an added expense of $24K for
LIU and Summer Rec transportation and added revenue of delinquent occupational assessment tax of $80K. As
requested, the K-5 literacy support, K-8 assessment system, and vo-tech tuition were removed. This brings the total
amount to $793,977 pulled from fund balance, with no tax increase.
Charts were shown for funding and expenses by major function, expenses by object, and local effort. A breakdown of
controllable vs. uncontrollable spending was shown. 93.6% is uncontrollable spending and 6.4% is controllable of our
budget.
Department spending was reviewed over the past couple of years showing budgeted and actual spending from 20142017 YTD. Actual spending in 2015-2016 was considerably less due to the spending freeze due to the state budget not
being approved on time.
Utility costs were reviewed from 2010 – 2016. Costs have gone down for natural gas and electric over the past couple
of years. Water and sewer spiked in 2013/14 but went down and has remained level.
Staffing, Programs, and Real Estate revenue were reviewed.
ATHLETIC PROJECT
Mr. Statler reviewed the cost for Phase I - $3.5M; Phase 2 - $1.3M; and Phase 3 - $0.5M. The bond money available for
Phase I of the athletic project is $2,424,571 and the funds needed is $1,075,429. Options would be to take the $1M
out of fund balance, take a yearly loan for $1M starting FY18 and ending FY24. Debt would be $170,990. The tax
increase would be 1.2% to cover the loan. Another option would be to fundraise for the money.
The committee agreed to spend $3.5M for Phase I of the Athletic Project. The committee discussed fundraising
$400,000 for the lighting for the stadium and taking a loan or pulling money from the fund balance in the amount of
$700,000.
February 1, 2017
Page 2 of2
Budget and Finance Committee Meeting Minutes
Littlestown Area School District
BUDGET & PRINCIPLES
Future concerns:
 Real estate tax reform is unclear.
 Interest Rate Increase – 25 basis points
 Other District Improvement Needs – Track, Roof Maintenance, Boilers, Security, etc.
The committee discussed not raising property taxes this year, with the understanding next year we may be back at
raising taxes to the index. This will require the district to pull revenue from the fund balance - $250K this year, $700K
for the stadium, and $800K for FY 2018. After discussion, the committee will think about this decision prior to making a
commitment.
OTHER BUSINESS
None
ADJOURNMENT
Meeting adjourned at 7:16 AM.
Board Secretary/Recording Secretary