It is that time of the year when school boards determine how much money they have, how much they will need and how to bridge the gap between the two for the next year’s school budget.

During the Dec. 7 operations meeting, Salisbury School Board Secretary Robert Bruchak presented an overview of the 2017-2018 budget.

The budget is “status-quo” according to Bruchak, reflecting no changes to faculty, curriculum or capital projects. Capital projects will be priority driven.

Though the budget was presented as only an overview at the meeting, the board was asked to consider a decision pertaining to a resolution to live within the parameters of the Act I Index of 2.5 percent or pass a preliminary budget in February.

Passing a resolution in favor of the Act I Index would restrict the board from raising taxes in the district beyond 2.5 percent. Bruchak noted the board has never passed a resolution to be bound by the index.

Without a determination of funding from the state, passing the resolution would be akin to the district “painting itself into a corner,” Bruchak said. The state’s mandates, including those for special education, are costly while funding is minimal.

Revenue, continued Bruchak, is generated several ways, but most predominantly from property taxes. Property taxes for the district are approximately $22 million. To a lesser degree, revenue is garnered from earned interest, income taxes and the state of Pennsylvania.

Revenue from the state is less than 22 percent of the total revenue.

Expenses chipping away from the budget include salaries and benefits, other agencies like charter schools and Lehigh Career and Technical Institute and building and operation expenses.

Salaries are budgeted at $15.4 million and $9 million is to be used for benefits.

Expenses earmarked for other agencies are $1.8 million.

A little more than $500,000 will be used for building expenses and $1 million will be used for operations including utilities.

Other expenses include athletic activities budgeted at $393,000, transportation expenses at $2 million and debt service is $3 million.

Additional expenses that fold into the budget are for technology, real estate, administration offices and student services.

According to Bruchak, “The three drivers with the largest impact on the budget are salaries, pension plans and special education expenses.”

With a total of $37.2 million in expenses and $35.6 million in revenue, the district is looking at a gap of approximately $1.5 million.

Closing the gap may be possible through program cuts, raising taxes, retirements or additional government funding.

The budget gap will be a task for the board, though Bruchak believes the board will take the necessary “steps to find savings scrutinize and balance the budget.”

Bruchak said it “was prudent to pass a preliminary budget in February, keeping options open.”

Superintendent Randy Ziegenfuss reminded the board the overview presented was based on the “worst case scenario” without any increase to taxes or education funding” and the board had never raised taxes to the full amount of the index.

Following the budget overview, Director of Facilities, Safety and Security William Brackett reviewed the projects scheduled for the summer needing to go out for a request for proposal.

Brackett said a security fence is to be placed behind the Harry S Truman Elementary School and asphalt repairs will be made to the parking lot.

Also scheduled for the summer are seal coating projects for portions of the driving and parking areas at both the high school and middle school.