EVESHAM TOWNSHIP SCHOOL DISTRICT

Transcription

1 EVESHAM TOWNSHIP SCHOOL DISTRICT BUDGET PRESENTATION May 4, 2017 Making the world a better place, one student at a time

2 WELCOME BUDGET DEVELOPMENT PROCESS, GOALS, & HISTORY John Scavelli, Jr., Superintendent EDUCATIONAL PROGRAMMING Danielle Magulick, Director of Curriculum and Instruction BUDGET PROJECTIONS & IMPACT ON TAX LEVY John Recchinti, School Business Administrator/Board Secretary BOARD & PUBLIC COMMENTS

3 BUDGET DEVELOPMENT PROCESS Presented by: John Scavelli, Jr. Superintendent

4 Budget Process & Timelines Budget Ongoing process of implementing, evaluating, and adjusting the goals and objectives of the school district Continuation of Goals 2017 Strategic Plan Initiatives and other multi-year state mandated planning (i.e., Three-Year Technology Plan, Three-Year CMP, etc.) Respective departments/buildings identify needs and priorities Formal process normally begins in the fall of the prior year Meetings with Staff and Community Meetings with Committees of the Board of Education (BOE) Governor s Message (State Aid) February 28, 2017 BOE adopts tentative budget March 16, 2017 BOE adopts final budget May 4, 2017

5 Budget Goals & Priorities Maintain/enhance ALL instructional programs (core subjects, related arts, specialized programs) Continue sustainable initiatives Adjust staff positions for enrollment and program enhancement Maintain current class sizes Focus on student achievement Enhance I&RS process (staffing/training/supplies) Enhance Next Generation Science Standards inquiry kits (STEM) Enhance Project Lead the Way elective (foundational STEM program for high school)

6 Budget Goals & Priorities - continued Sustain technology hardware, software & support programs Enhance staff professional development Continue school bus & maintenance vehicle replacements Finalize the implementation of the Elementary School Consolidation Plan including the transition of remaining students Continue to balance district needs with respect to the tax levy

7 Enrollment, State Aid, & Budget History District Enrollments (as of October; not including out-of-district placements) o ,594 o ,551 o ,440 o ,405 o (projected) 4,397 State Aid (General Fund; includes Extraordinary Aid) o $13,771,916 o $13,800,203 o $13,815,558 o $13,712,489 o (anticipated) $13,712,489 Recent Budgets (General Fund) o $67,169,587 o $68,883,339 o $69,648,464 o $71,579,866 o $73,241,041

8 Primary Budget Areas Salary & Benefits Capital Projects MMS Lockers, Rice Preschool Bathrooms Equipment Replacement School Busses, Maintenance Vehicles, Security & Network Upgrades, Chromebooks School Resource Officer Agreement

9 EDUCATIONAL PROGRAMMING Presented by: Danielle Magulick Director of Curriculum and Instruction

10 NJCCCS & ETSD Instructional Programs NJCCCS (9) Visual and Performing Arts Comprehensive Health & Physical Education English Language Arts Mathematics Science Social Studies World Languages Technology Art Evesham Instructional Programs Music-General & Instrumental Health Physical Education School Health Services Core Literature Guided Reading Reader s Workshop Writer s Workshop Word Study Library/Media Mathematics Science Social Studies Spanish Computers Integrated into all subjects 21 st Century Life and Careers Applied Design & Technology Family & Consumer Science Guidance/School Counseling Integrated into core subjects

11 Specialized Educational Programming Gifted and Talented Program (Tier III) Basic Skills (Supplemental Literacy & Math) Reading Recovery Responsive Classroom English as a Second Language (ESL)* Special Education** *Magnet program at DES/DMS & MES/MMS **Self-contained programs vary by building

12 Budget Initiatives 1. State-mandated curriculum alignment Science Visual and Performing Arts 21 st Century Life & Careers 2. Professional development and unit revisions Responsive Classroom Technology Integration and NJ Student Learning Standards 3. State-mandated teacher and principal evaluation systems Continuation of benchmark and PARCC assessment implementation Training, software & licensing for both systems 4. Technology initiatives Software, management and support programs Chromebook replacement & security features 5. Special education initiatives IEP software system and trainings Supplemental reading and math programs Preschool curriculum revisions

13 PROPOSED BUDGET Presented by: John Recchinti School Business Administrator/Board Secretary

14 General Fund Budget Adjustments Since March 16, 2017 Tentative Budget Approval Revenue Increase Interest Income $ 2,000 Increase Professional Develop/Rentals/Miscellaneous Fees 4,000 Increase Tuition Full-Day K (10 students) 55,000 Decrease Medicaid Revenue (SEMI) (6,465) Appropriations Total Revenue Increase $54,535 Decrease Staffing/Salary for Retirements and Other Breakage, etc. $142,688 Decrease Special Education Costs (1-1 Nursing) 73,500 Decrease Bus Lease 2,000 Increase Charter School Tuition (19,619) Increase School Resource Officer Costs (currently funded by Twp.) (250,000) Total Appropriation Increase $(51,431) Total Tax Levy Decrease Since March 16, 2017 Tentative Budget Approval $3,104

15 Operating Budget Revenue Sources (Includes General Fund, Capital Outlay, Special Revenue Fund, and Debt Service Fund) Revised Proposed to Description $ Amount % of Total $ Amount % of Total $ Difference % Difference Budgeted Fund Balance $1,301, % $1,400, % $ 99, % Local Tax Levy 56,588, % 57,515, % 926, % Other Local Sources 1,639, % 1,872, % 233, % State Aid 13,669, % 13,669, % % Medicaid 43, % 36, % (6,465) (15.01)% Transfers to Capital Projects % 522, % 522, % Adj. for Prior Year Encumbrances 106, % % (106,634) (100.00)% Other Fed/State Grants 1,958, % 1,566, % (391,623) (20.00)% Debt Service-Tax Levy 3,446, % 3,388, % (58,539) (1.70)% Debt Service-State Aid 1,258, % 1,231, % (26,761) (2.13)% Total Revenues $80,011, % $81,203, % $1, %

16 Operating Budget Appropriations (Includes General Fund, Capital Outlay, Special Revenue Fund, and Debt Service Fund) Description Transfers to Capital Projects Adj. for Prior Year Encumbrances Revised - 106, Proposed 522,243 - $ Difference 522,243 (106,634) % Difference Salaries $45,852,823 $46,352,435 $499, % Employee Benefits (FICA, WC, Medical, Prescription, Dental, etc.) 14,658,361 14,886, , % PERS Obligation 1,315,948 1,323,200 7, % Insurance (GL/Auto, etc.) 466, ,675 1, % Other District Costs 667,787 1,011, , % Curriculum/Technology/Personnel 1,287,928 1,335,807 47, % Special Education 3,496,248 3,488,561 (7,687) (0.22)% Elementary Schools 413, ,728 (448) (0.11)% Middle Schools 159, , % Operations/Transportation 4,586,548 4,698, , % Clubs/Activities 335, ,063 2, % Interest to Capital Reserve 1,300 1, % % (100.00)% Special Revenue 1,958,115 1,566,492 (391,623) (20.00)% Debt Service (Principal & Interest) 4,705,225 4,619,925 (85,300) (1.81)% Total Operating Budget $80,011,015 $81,203,534 $1,192, %

17 Tax Levy Facts The District uses a split-year method of calculating the tax rate: This means that taxes are billed on a calendar year basis, but the district has a fiscal year of July 1 June 30. A tax bill for 2017 will contain half the school levy from and half the school levy from The tax rate is a function of the general fund tax levy, the debt service fund tax levy, and the assessed valuation of taxable property ratables in Evesham Township. Ratables have decreased for 2017 and the average home is assessed at $269,900. The proposed tax levy rate increase is.0301 cents (just over three pennies). In terms of budget dollars one penny is worth $1,042,630. The annual increase per average assessed home is $81.14 (one penny is worth $26.99).

18 Tax Levy Facts (continued) At the March Community Meeting/Tentative Budget Presentation the general tax levy was projected to be $57,518,249, where the new proposed amount is $57,515,145. While there have been reductions to various areas, $250,000 in additional funds was appropriated for SRO s in the schools. Therefore, the general fund tax levy has been reduced in total by $3,104 since March. The initial budget projected an increase to the average taxpayer of $81.22, which has now been reduced to $ The general fund tax levy cap, plus the allowable adjustment for health care costs and banked cap, is 2.93% as set by the State. The budget is raising the general fund tax levy by 1.64%, which is $729,710 below the allowable cap.

19 Tax Levy Calculation Description Tax Levy Tax Levy Tax Levy General Fund $56,588,242 $57,515,145 Debt Service 3,446,804 3,388,265 Total Tax Levy $60,035,046 $60,903, Tax Levy 2017 Portion (1/2) $30,017,523 $30,451,705 $60,469, Tax Ratables $5,213,149, Tax Rate Tax Rate Proposed Increase Average Home Assessment 269,900 Proposed Increase per average household $81.14 One cent on the tax rate in terms of average taxpayer $26.99 One cent on the tax rate in terms of budget dollars $1,042,630

20 Estimated School Property Tax 2016 vs 2017 Assessed Valuation 2016 School Tax Rate/$ School Taxes 2017 School Tax Rate/$ School Taxes Estimated Tax Increase $140, $1, $1, $42.09 $160, , , $180, , , $200, , , $220, , , $240, , , $260, , , $269, , , $280, , , $300, , , $320, , , $340, , , $360, , , $380, , , $400, , ,

21 BOARD AND PUBLIC COMMENTS