Although the 2013-14 school term, which begins next September, appears to be a long way off, the proposed budget for it must be available for public inspection by Jan. 31.

At a workshop session Dec. 18, 2012 Parkland Business Manager John Vignone reported the county reassessment conducted in 2012 brings additional considerations into budget preparation.

"There is a lot of uncertainty now," Vignone said. "The predetermined ratio changed from 50 percent to 100 percent of market value.

"We have to bring down the millage because the assessment went up. The county is very cooperative, but we have to translate everything they send to us to meet Act 1 requirements."

Solicitor Steven Miller commented on the situation.

"We have to establish a millage for the revenue neutral position required in the statue," Miller said.

While compiling information from the county and conferring with outside advisors, Vignone has provided a preview of anticipated revenues and expenditures for 2013-14.

He expects no increase from the state in funding for special education for the fourth consecutive year despite increased costs and mandates.

Although the projected cost for special education is $18.9 million, reimbursement from the state is likely to remain about $3.28 million.

Board member Mark Hanichak questioned Vignone.

"Is it a fair statement that if costs for federal and state mandates continue to rise every year, and reimbursement freezes or stays the same, increasingly the burden of these programs falls on the shoulders of the taxpayers?" he asked.

"Yes, that is correct," Vignone replied,

The business manager noted Parkland yielded significant savings by consolidating eight bus runs this year.

"If we continue to do this, we can cut down on new bus puchases," Vignone said.

Board member Jef Reyburn suggested taking a look at the buses, evaluating them for safety and possibly keeping them longer than anticipated.

"I drive an 11-year-old car," Reyburn said. It takes me where I want to go. If the buses are safe and operate well, do they need to be replaced?"

He then asked whether the district updates its facility rental fees to keep up with rising costs.

Vignone explained the fees are determined by board policy and have not be revised annually.

"That's something we can take a look at," Superintendent Richard Sniscak said.

Vignone displayed a chart illustrating the decline of the district fund balance from $27 million in 2009-10 to a projected $14.8 million in 2013-14.

Board member Robert Cohen expressed concern over the matter.

"I see our fund balance decreasing as our commitments are increasing," Cohen said. "I don't see how we can deliver education in its present mode under these conditions," state Cohen.

Sniscak offered some positive thoughts.

"There can be potential cost savings through investments in HVAC at Orefield Middle School and Kratzer," Sniscak said. "We may see growth in earned income tax and real estate.

"We need to prioritize to meet the education needs of our students–and their safety–and still watch the bottom line."