SUMNER SCHOOL DISTRICT BUDGET

Transcription

1 SUMNER SCHOOL DISTRICT BUDGET PUBLIC HEARING July 20, 2016 ADOPTION August 17, 2016 BY THE SUMNER SCHOOL DISTRICT BOARD OF DIRECTORS Erin Markquart, President Deb Norris, Vice President Paul Williams, Legislative Representative Richard Hendricks Casey Chamberlain Laurie Dent, Superintendent BUDGET PREPARED BY: Debbie Campbell, Chief Financial Officer Merridith Way, Finance Director

2 Sumner School District #320 TABLE OF CONTENTS MISSION STATEMENT SUPERINTENDENT S MESSAGE... 2 GENERAL FUND Organizational Chart 3 Student Enrollment and Enrollment History 4 Revenue Sources for General Fund 5 Revenue Detail by Program 6 Local Levy Funding 7 Getting to the Beginning Balance 8 General Fund Expenditure Budget 9 Budget Expenditures by Program 10 Detail Expenditure by Program 11 Salaries and Benefits 12 Summary of FTE Staff Counts by Activity 13 Materials, Supplies & Operating Costs 14 Monitoring 15 Building Enrollment and Budgets 16 BUDGET SUMMARY 17

3 MISSION STATEMENT We believe it is our responsibility to ensure the best education for all of our students. We believe in success for students and staff every day. OUR VISION Sumner School District A great place to learn! 1

4 SUPERINTENDENT S BUDGET MESSAGE: As superintendent, I consider it one of my most important roles to present a budget that supports quality experiences for all students and ensures excellent instruction for every child, every day, in every classroom, from grades K 12. Our student achievement remains above the state average and we continue to grow every year. The proposed budget will support instructional initiatives and a four year comprehensive strategic plan so that we can continue to trend upwards as a district, while being fiscally sound and responsible in providing outstanding service and education. The proposed Sumner School District budget has been thoughtfully developed in accordance with the Sumner School District s goals, and funds have been targeted to enhance excellent instruction across the district, emphasizing increased student outcomes. As we continue to grow, we redouble our focus on intensifying the delivery of relevant, solid programs, with an emphasis on not only academics, but also character and citizenship skills. The budget supports district goals, and reflects our commitment to prepare all students for a productive life and multiple opportunities after high school. What is new in the Staffing and Budget? Continued focus on lower class size for Kindergarten through 2 nd grade Increase in certified staff to serve our growing population Teacher Mentors Program for new Elementary, Middle, and High Teachers Support and growth for Elhi Hill & Academy of Hope programs to provide opportunities of success for students with specific needs Development and delivery of intervention services to ensure achievement for students who need extra support to reach success Increased and more highly trained Health Services staff Additional Custodial Staff to serve the increase in student enrollment After school transportation to provide more time and opportunities for high school students to attain 24 credit hours in high school Targeted professional development for staff in critical areas (based on data) Adoption of District Literacy Curriculum K-12 and K-5 Math Curriculum Staffing to enhance student and adult leadership skills and connections with community As a result of the passing of the Technology Levy, the district continues to increase access to technology for all students. Chromebook deployment will continue into the school year making a device available to every student. This project was a multiyear initiative that is the cornerstone of our educational technology plan. Sincerely Yours, Laurie Dent 2

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6 STUDENT ENROLLMENT The budget for school year estimates a student head count of 9,297 students, with an FTE (Full Time Equivalent) of 8,902. Within the budget FTE, the following student factors are considered: 1192 FTE Special Education students (Birth-21) 472 FTE Career Technology Education students 65 FTE Bates Technical College students at Sumner High School 60 FTE Alternative Learning Experience students 270 FTE Running Start students The chart displays the changes in actual student enrollment and the changes (increases/decreases) in the budgeted student enrollment over the past ten years. Actual and Projected (P) Average Enrollment Grades * (P) Total K-5 3,248 3,289 3,282 3,225 3,214 3,274 3,455* 3,596* 3,833* 4152* Total 6-8 1,939 1,850 1,807 1,853 1,910 1,931 1,959 1,951 1,952 1,995 Total ,706 2,715 2,654 2,720 2,756 2,795 2,985 3,109 3,120 3,025 Less: Running Start Total K-12 Enrollment 7,818 7,756 7,636 7,699 7,775 7,881 8,171 8,402 8,637 8,902 FTE Change from Prior Year * State Funded FT Kindergarten increases FTE MANAGING GROWTH The southern plateau region of the District continues to grow at a rapid pace. The voters approved a bond package in February 2016 that will provide a 9 th elementary school in the Tehaleh area along with an Early Learning Center in downtown Sumner. These future buildings will provide necessary classrooms for elementary students and will allow the District to reduce class size in K-3 to Legislative funded levels. Further, Sumner School District will not be accepting out-of-district waivers from new families. Out-ofdistrict families with current students in SSD will be allowed to finish their grade level (elementary, middle, high school) but future eligibility will be dependent on space available. The budget includes staffing at K-3 to maximize the district wide average for state class size funding. Building supply budgets will be adjusted in September to reflect the actual student counts. 4

7 REVENUE SOURCES FOR GENERAL FUND The General Fund Revenue Budget includes the following amounts. The graph shows the percent of total from the sources indicated. Source Revenue Percentage STATE GENERAL PURPOSE 60,375, % STATE SPECIAL PURPOSE 11,181, % LOCAL TAXES 20,536, % LOCAL NONTAX 5,559, % FEDERAL 6,504, % OTHER 1,689, % TOTAL 105,847, % LOCAL NONTAX 6.5% FEDERAL 5.9% OTHER 0.9% LOCAL TAXES 19.0% STATE SPECIAL PURPOSE 11.7% STATE GENERAL PURPOSE 55.9% 5

8 DETAIL REVENUE BY PROGRAM PROGRAM ACTUAL ACTUAL BUDGET BUDGET LOCAL PROPERTY TAXES 17,766,978 19,243,283 20,533,448 21,510,071 TIMBER EXCISE TAX 3,589 3,016 3,551 3,433 TUITIONS -Kindergarten 428, DAY CARE TUITIONS AND PARTICIPATION FEES 823,503 1,070,580 1,157,000 1,205,210 SALES OF GOODS, SUPPLIES AND SERVICES 327, , , ,800 OTHER COMMUNITY SERVICES - Local 1,123,868 1,301,261 1,331,679 1,472,977 FOOD SERVICES 1,279,809 1,376,126 1,575,000 1,575,000 INVESTMENT EARNINGS 19,874 14,082 8,000 50,000 GIFTS AND DONATIONS 170, , , ,000 FINES AND DAMAGES 30,485 22,388 20,500 31,500 RENTALS 370, , , ,000 INSURANCE RECOVERIES 42, , , ,000 LOCAL NONTAX 474, , ,000 1,461,000 E-RATE 199, , , ,000 APPORTIONMENT 43,849,925 47,212,827 53,888,858 58,908,437 SPECIAL ED-GENERAL APPORTIONMENT 1,278,737 1,256,964 1,399,952 1,510,969 LOCAL EFFORT ASSISTANCE 1,545,481 1,690,514 1,977,226 1,775,821 OTHER STATE GENERAL PURPOSE UNASSIGNED 45, ,153,089 1,000,000 SPECIAL EDUCATION 5,941,000 6,076,057 6,727,342 7,364,625 LEARNING ASSISTANCE 1,154,573 1,381,079 1,467,325 1,460,897 SPECIAL AND PILOT PROGRAMS 526, , , ,319 TRANSITIONAL BILINGUAL 281, , , ,981 HIGHLY CAPABLE 80,382 83,143 90,398 94,499 SCHOOL FOOD SERVICES 42,963 43,621 45,060 42,456 TRANSPORTATION OPERATIONS 2,178,306 2,889,581 2,889,581 3,275,000 SPECIAL & PILOT PROGRAMS - STATE AGENCIES 0 7,318 4,000 8,000 GEN PURPOSE DIRECT FED GRANTS, UNASSIGNED 0 0 1,000,000 1,000,000 FEDERAL FORESTS 4,562 9,581 7,223 7,223 SPECIAL EDUCATION, SUPPLEMENTAL IDEA 1,361,660 1,554,505 1,588,548 1,650,000 SECONDARY VOCATIONAL EDUCATION - PERKINS 49,163 55,187 44,456 54,827 TITLE I 602, , ,317 1,026,010 SCHOOL IMPROVEMENT, FEDERAL 424, , , ,571 FEDERAL TITLE III 26,400 76,706 78,704 85,000 OTHER COMMUNITY SERVICES-Federal CN 30,748 60,782 50,000 35,000 SCHOOL FOOD SERVICES 1,503,101 1,520,569 1,741,000 1,936,000 FEDERAL GRANT PEP or INDIAN EDUCATION 428, , ,528 0 FEDERAL GRANTS - MEDICAID ADMIN MATCH 222, , SPECIAL EDUCATION-MEDICAID REIMBURSEMENT 60,602 48,835 40,000 50,000 USDA COMMODITIES 180, , , ,000 SPECIAL EDUCATION -OTHER DISTRICTS 80,318 61,296 80,000 45,000 NONHIGH PARTICIPATION 530, , , ,000 OTHER ENTITIES 9,301 1, NONFEDERAL ESD 39,917 42,382 28,000 47,500 OTHER FUNDING SOURCES 838, , ,000 25,000 TOTAL 86,380,454 92,811, ,847, ,982,126 6

9 LOCAL LEVY FUND G With the voter approved reauthorization of the Maintenance & Operations levy in 2015 and the current 28.86% levy lid in effect until 2018, the District expects to collect an additional $976,628 within the General Fund for the school year. Local Effort Assistance (LEA) funding from the State continues to be modified downward. However LEA funding is still in place for eligible districts and does reduce the total levy dollars collected from taxpayers of the Sumner School District by $1,775,821 for the school year. This is a reduction in LEA funding of -$201,405 in LEA funds. Future Legislative action will continue to reduce the LEA funding available to Sumner. Taxpayers also authorized a Capital Projects Levy in support of Technology in Tax collections for the technology levy in the school year will provide additional funding for technology improvements throughout the District. General Fund Local Property Tax Collections Excess Levy Est. Timber Net Levy Collection Amount Amount Levy Amount Percent Budgeted Fall 2016 $21,000,000 $3,433 $20,996, % $ 9,706,713 Spring 2017 $22,000,000 $3,433 $21,996, % $11,803,358 Total Local Taxes $21,510,071 Capital Projects Fund - Technology Levy Local Property Tax Collections Excess Levy Est. Timber Net Levy Collection Amount Amount Levy Amount Percent Budgeted Fall 2016 $2,600,000 $591 $2,599, % $ 1,201,980 Spring 2016 $2,600,000 $591 $2,849, % $1,528,993 Total Local Taxes $2,730,973 7

10 GETTING TO THE BEGINNING BALANCE Ending Fund Estimate *RED are estimates Fund Balance 6/30/2016 $10,429,755 Additions July Revenue Estimate $7,696,250* August Revenue Estimate $8,337,604* CP Fund Transfer Salaries $195,000* Anticipated Revenue/Fund Balance $26,658,609 Expenditures July Expenditure Estimate $8,564,746* August Expenditure Estimate $9,367,691* Anticipated Expenditures $17,932,437 Fund Balance 8/31/2016 $8,726,172 (840) Reserved for Unspendables ($285,509)* (821) Misc Allocations & Grants ($63,833)* (888) Reserve for Other Items Building/Dept Carryovers $78,178* SPED Carryover $71,958* District Music Carryover $29,517* Pac Savings Account $10,199* SEA Bargaining Reserve $1,350,000 Compensated Absence (ESD) $632,048 Bob Miller Gym $7,154* (884) Assigned to Capital Projects ($2,179,054)* ($1,000,000) Increasing reserve by $75,000 ($3,528,396)* Unreserved/Undesignated Fund Balance $5,197,776 5% Equals Expenditure Balance 5/31/2016 $5,120,426 Total Estimated Expenditures $84,476,085 $17,932,437 $102,408,522 % of ending fund estimate 5.08% Amount above 5% $77,350 8

11 GENERAL FUND EXPENDITURE BUDG T The General Fund Expenditure Budget of $113,982,126 will be the operating budget for the School Year. The General Fund includes the following: Basic Education programs, Technical Education, Food Services, Pupil Transportation, operational costs for all buildings and grounds and all Categorical Aid Programs (Federal and State). The following chart shows the General Fund Budget broken into categories. Vocational Ed. 2.4% Special Education 10.7% Community Services 2.0% Compensatory Ed. 3.4% Other Instructional 0.1% Support Services 19.7% Basic Education 61.7% 9

12 BUDGET EXP D T BY P G M Regular or Basic Education $ 70,300,137 Charged to these program codes are the direct expenditures for Basic Ed. These charges are limited to the activities of instruction, related direct supervision of teachers and associated extra-curricular activities. Special Education $ 12,140,515 Charged to these programs are the expenditures for providing special education and related services for all handicapped pupils between birth and twenty-one years of age. Vocational Education $ 2,729,726 These charges are the direct expenditures for operating the secondary Vocational/Technical Program. Compensatory Education $ 3,882,792 Charged here are the direct expenditures to assist student participation in the regular instructional programs. Examples include remediation programs, Title I, Learning Assistance Programs (LAP) and bilingual education. Other Instructional Programs $ 209,500 Charged in these accounts are summer school, highly capable education, local education program enhancement, Title VI, grants for basic skills development, educational improvement and support, and special projects. Community Services $ 2,305,585 These accounts are charged for operating programs primarily for the benefit of the community as a whole or some segment of the community. This program includes the District Early Learning program, Performing Arts Center and Recreation. Support Services $ 22,413,871 Support Services are the activities that support the educational programs of the District. Areas included are maintenance, health services, superintendent's office, Board of Directors, business operations, personnel services, utilities, insurance, data processing, district printing, food service and pupil transportation. 10

13 DETAIL EXPENDITURES BY PROGRAM CODE PROGRAM ACTUAL ACTUAL BUDGET BUDGET 01 BASIC EDUCATION 47,983,253 54,660,065 62,771,939 69,181, BASIC EDUCATION ALE 794, ,377 1,111,638 1,118, SPECIAL EDUCATION 8,496,042 8,867,704 9,498,194 10,209, SPECIAL EDUCATION INFANTS/TOTS 135, , , , SPECIAL EDUCATION GRANTS 1,292,267 1,508,069 1,544,545 1,556, VOCATIONAL HIGH SCHOOL 2,310,281 2,258,059 2,436,742 2,393, VOCATIONAL MIDDLE SCHOOL 289, , , , VOCATIONAL GRANTS 47,275 53,523 35,151 52, DISADVANTAGED, FEDERAL 572, , , , SCHOOL IMPROVEMENT, FEDERAL 823, , , , LAP 1,197,570 1,341,164 1,360,438 1,406, SPECIAL/PILOT PROGRAMS 563, , , , BILINGUAL FEDERAL 25,882 75,202 78,724 50, BILINGUAL STATE 241, , , , TITLE VII INDIAN EDUCATION 0 227, , COMPENSATORY, OTHER 0 3, SUMMER SCHOOL 0 3, , HIGHLY CAPABLE 69,141 72,412 74,010 94, OTHER INSTRUCTIONAL PROGRAM 323,707 53,528 50, , DISTRICT EARLY LEARNING 875, , , , COMMUNITY SERVICE 1,139,748 1,278,801 1,321,248 1,307, DISTRICTWIDE SUPPORT 12,257,261 13,074,096 14,711,286 14,796, CHILD NUTRITION 3,055,670 3,219,650 2,699,280 3,342, TRANSPORTATION 3,587,858 4,049,099 4,320,869 4,274,453 TOTAL 86,081,749 95,283, ,847, ,982,126 11

14 SALARIES AND BENEFITS Over 83% of the General Fund Budget is allocated for expenditures in salaries and benefits for employees in the school year. The following amounts were actually expended during the through school years for salaries and benefits; the amounts shown for and are budget amounts. School Year Salary/Benefits Cert FTE Class FTE Actual $59,909, Actual $63,845, Actual $62,041, Actual $61,897, Actual $63,321, Actual $66,206, Actual $71,767, Actual $78,216, Budget $86,714, Budget $94,657, What is NEW in the Staffing Numbers? Maintaining Lower class size for Kindergarten through 2 nd grades in high poverty and growth schools Lowering class size in 3 rd grade in high poverty and growth schools Continued support to develop intervention programs for students at risk Increase in certificated staff at all levels in response to projected enrollment increases Increased building support staff by providing a Student Success Dean at elementary and middle school Increased Library operating hours by providing uniform staffing levels at elementary and middle school Provided each high school with an additional Administrator Increased allocation for Custodial Staff based on enrollment growth Increased the support to technology and building operating systems Increased support at the District level for Instructional Services Continue to provide Transportation at the secondary level in support of afterschool learning 12

15 SUMMARY of FTE STAFF COUNTS by Activity General Education & CTE Staffing Activity Budget Budget Budget Budget Budget Budget Teaching Activities 27 Teaching Certificated Certificated Certificated Classified Classified Classified Extracurricular Teaching Support 22 Learning Resources 24 Guidance & Counseling Pupil Management & Safety Health Related Services Instructional Professional Development Curriculum Development Other Support Activities 44 Food Services Operations Operations Transportation Maintenance 62 Grounds Maintenance 63 Operations of Buildings 64 Building Maintenance Information Systems Warehousing Public Activities Unit Administration 23 Principal s Office Superintendent s Office Business Office Human Resources 15 Public Relations Supervision Instruction Supervision Nutrition Services Supervision Transportation Supervision Maintenance/Buildings Total FTE Staff

16 MATERIAL, SUPPLIES & OPERATING COSTS New Requirement on District Reporting Regarding Use of MSOC Funds Supplemental Budget, Section 502(8)(a)(ii) states: For the SY, as part of the budget development, hearing and review process required under RCW 28A.505, each school district must disclose: (A) the amount of state funding to be received by the district under (A) and (D) of this subsection (8); (B) the amount the district proposes to spend for materials, supplies and operation costs; (C) the difference between these two amounts; and (D) if (A) of this subsection (8)(a)(ii) exceeds (B) of this subsection (8)(a)(ii), any proposed use of this difference and how this use will improve student achievement. MSOC Budget Report Program 01 and 97 MSOC Revenue Regular Education MSOC State Funding $10,312,925 Grades 9-12 Additional Funding $ 462,986 Total MSOC Revenue from State Formula $10,775,911 Program 01 BEA Instructional Program 01 Supplies & Materials $ 5,445,637 Program 01 Purchased Services $ 2,385,501 Program 01 Travel $ 33,363 Program 01 Capital Outlay $ 0 01 Sub Total $7,885,501 Program 97 District Wide Support Program 97 Supplies & Materials $1,212,191 Program 97 Purchased Services $4,769,604 Program 97 Travel $ 15,800 Program 97 Capital Outlay $ 65, Sub Total $6,062,595 Total 01 and 97 MSOC Expenditures $13,948,096 MSOC Revenue under MSOC Expenditures $ 3,172,185 The McCleary court decision required the Legislature to provide full funding of the Maintenance, Supplies & Operating Costs (MSOC) by the school year. However, the factors in the formula are not high enough to provide adequate funding to pay actual costs within the Sumner School District. The shortfall in full funding is paid by local Levy dollars, continuing the dependence on local dollars to provide for Basic Education expenses. The use of Program 31 MSOC s (Career & Technical Education) was not required by Legislative action to be reported. However, for full transparency, 100% of the $683,172 received from the State is used to provide the PRR and extra workdays to CTE teacher salaries. 14

17 M T G The overall plan for expenditures in the General Fund Budget requires careful monitoring throughout the year to maintain a positive cash flow. The flow of funding from state, federal and local sources does not match the flow of expenditures throughout the year. Apportionment Payment Month Percentage Electronic Fund Transfer Date September % September 30 October 9% October 31 November 5.5% November 30 December 9% December 31 January % January 31 February 9% February 28 March 9% March 31 April 9% April 30 May 5.5% May 31 June 6% June 30 July 10% July 31 August 10% August 31 Local Levy Revenue Percentage County Treasurer Report November % November 30 April % April 30 15

18 BUILDING ENROLLMENT AND BUDGETS Building Budgets are created on a formula that includes headcount, plus free and reduced lunch counts and Special Education student counts within the building. Budgets include funds for pupil supplies, textbooks, instructional materials, contractual services, travel and equipment in addition to stipend, substitute and staff development funds for certificated and classified staff. Additional funds are provided at the secondary level for Extra-curricular activities to include student supervision, event officials, team travel and supplies. Funding Source: Local Levy & Revenue Dollars. CTE funding from State allocation. FTE BEA Budget Extra- Curricular IB/Project CTE Budget Total Funding Bonney Lake Elementary 531 $46,373 $46,373 Crestwood 433 $37,112 $37,112 Daffodil Valley Elementary 553 $53,917 $53,917 Donald Eismann Elementary 549 $42,790 $42,790 Emerald Hills Elementary 435 $38,542 $38,542 Liberty Ridge Elementary 449 $43,206 $43,206 Maple Lawn Elementary 593 $52,667 $52,667 Victor Falls Elementary 559 $47,319 $47,319 Lakeridge Middle School 605 $61,250 $10,000 $71,250 Mountain View Middle School 655 $67,700 $10,000 $77,700 Sumner Middle 735 $78,096 $10,000 $88,096 Bonney Lake High School 1237 $148,290 $79,000 $25,000 TBD $252,290 Sumner High 1591 $189,267 $79,000 $45,000 TBD $313,267 Elhi Hill & C. Base 106 $13,505 $13,505 District Program Support $22,000 $22,000 PrograPrSupportSupport Totals 9031 $920,034 $210,000 $70,000 TBD $1,200,034 16

19 SUMNER SCHOOL DISTRICT BUDGET SUMMARY The budget document for includes expenditures for the following Funds: General Fund $ 113,982,126 The General Fund is financed from local, county, state and federal sources. These revenues are used for current operation of the school district and fund programs of instruction for students, food services, maintenance, data processing, printing, and pupil transportation. Transportation Vehicle Fund $ 812,949 The Transportation Vehicle Fund is used to account for the state reimbursement to school districts for pupil transportation equipment and for the purchase and major repair of such equipment. Capital Projects Fund $ 40,000,000 The Capital Projects Fund is financed by proceeds from the sale of bonds, state matching revenues, and special levies. These revenues can be used for the acquisition of land, construction of new buildings, purchase of equipment for new buildings, and under certain conditions, improvements to buildings and/or grounds, remodeling of buildings, and the replacement of roofs, carpets, and service systems. Debt Service Fund $ 13,548,930 The Debt Service Fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Associated Student Body (ASB) $ 1,962,848 The establishment and collection of fees from students, as a condition of their attendance at any optional noncredit extracurricular event of the District, finance the Associated Student Body Fund. These revenues are for the extracurricular benefit of the students, and they must participate in determining the uses of these resources as part of the associated student body government. 17