BOARD BUDGET WORK SESSION

Transcription

1 BOARD BUDGET WORK SESSION FY 2017 Proposed Budget AGENDA January 19, 2016 Page (s) 1. Review of County Finances FY Education Effort for MOE calculation FY Projected Maintenance of Effort FY Enrollment for State Aid Analysis Wealth for State Aid Projected State Formula Aid FY 2017 (DRAFT) Projected Total Revenue FY 2017 (DRAFT) Proposed Rates for Student Participation Fees Projected Delmar Tuition Exchange FY 2017 (DRAFT) Summary of Requests for FY 2017 (DRAFT) Cost of Doing Business for FY 2017 (DRAFT) New Budget Requests for FY 2017 not in priority order (DRAFT) a. Detail Lists 13. Proposed Budget Reductions FY 2017 (DRAFT) Proposed Budget Realignments FY 2017 (DRAFT) Board of Education scheduled Budget Meeting/Work Sessions: January 21, :30pm Auditorium {PUBLIC HEARING} January 26, :30am Auditorium February 2, :30am Auditorium February 9, :00am Auditorium \\cofs1\99 win$\bford\bruce\doc\budget\fy2017\board Budget Work Session docx

2 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2012 Incr. (Decr.) 2013 Incr. (Decr.) 2014 Incr. (Decr.) 2015 Incr. (Decr.) REVENUE Real & Personal Prop. Taxes $58,468, % $60,969, % $60,958, % $62,719, % Income Taxes (Piggy Back) $41,845, % $41,027, % $43,553, % $46,070, % Other Local Taxes $3,227, % $3,560, % $3,650, % $3,903, % TOTAL TAXES $103,540, % $105,557, % $108,162, % $112,694, % Service Charges & Fees $4,199, % $5,487, % $4,687, % $6,561, % Interest Income $76, % $102, % $59, % $47, % Other Income $5,527, % $6,179, % $10,725, % $10,454, % TOTAL $113,344, % $117,327, % $123,635, % $129,758, % EXPENDITURES General Government $8,899, % $9,012, % $10,638, % $10,535, % Public Safety $12,638, % $13,781, % $14,518, % $14,323, % Public Works $893, % $420, % $612, % $9,686, % Health $3,099, % $3,193, % $3,035, % $3,359, % Social Services $209, % $241, % $375, % $298, % Correction $10,456, % $10,730, % $11,226, % $11,189, % Education $4,006, % $4,255, % $4,971, % $5,313, % Recreation $1,588, % $1,620, % $2,761, % $ % Miscellaneous $9,625, % $11,414, % $13,009, % $12,984, % Debt Service $9,714, % $9,199, % $7,933, % $8,946, % Interest on Debt $3,957, % $3,553, % $3,491, % $3,774, % Sub-Total $65,089, % $67,424, % $72,574, % $80,413, % OTHER FINANCIAL SOURCES (OFS) Notes Receivable Receipts $0 0.00% $0 $0 $0 Health Insurance Rebates $0 0.00% $0 $0 $0 Transfers - In -$512, % -$500, % -$484, % $ % Transfers - Out Board of Education $36,196, % $39,173, % $40,520, % $40,396, % Board of Ed - School Constr. $0 0.00% $0 $0 $0 Other $4,437, % $6,916, % $8,635, % $5,356, % Other Uses $0 0.00% $0 $0 $0 TOTAL EXPENDITURES & OFS $105,210, % $113,014, % $121,246, % $126,166, % TOTAL SURPLUS (DEFICIT) $8,134, % $4,312, % $2,389, % $3,591, % \\cofs1\99-win$\dsavko\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2015 1/12/2016dms

3 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2012 Incr. (Decr.) 2013 Incr. (Decr.) 2014 Incr. (Decr.) 2015 Incr. (Decr.) Fund Equity begin of year restated $30,920, % $39,172, % $43,488, % $47,343, % Fund Equity end of year $39,054, % $43,484, % $45,877, % $50,934, % BOE Operating as % of Total Exp % 34.66% 33.42% 32.02% Unassigned Fund Balance $26,903, % $28,614, % $30,060, % $33,745, % Total Revenue $113,344, % $117,327, % $123,635, % $129,758, % Unassigned FB as a % of Revenue 23.74% 24.39% 24.31% 26.01% Total Expenses $65,089, % $67,424, % $72,574, % $80,413, % Unassigned FB as a % of Expenses 41.33% 42.44% 41.42% 41.97% Appropriation to BOE: BOE - Operating Exp $36,196, % $39,173, % $40,520, % $40,396, % % of County Revenue 31.94% 33.39% 32.77% 31.13% County Tax Revenue: Property Taxes $58,468, % $60,969, % $60,958, % $62,719, % Income Taxes $41,845, % $41,027, % $43,553, % $46,070, % TOTAL $100,313,632 $101,997,679 $104,511,839 $108,790,440 Appropriation to BOE: BOE - Operating Exp $36,196, % $39,173, % $40,520, % $40,396, % BOE - Debt Service $10,822, % $11,234, % $10,119, % $11,001, % TOTAL $47,019,412 $50,408,353 $50,639,860 $51,397,253 % of County Prop & Income Tax Revenue 46.87% 49.42% 48.45% 47.24% \\cofs1\99-win$\dsavko\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2015 1/12/2016dms

4 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2012 Incr. (Decr.) 2013 Incr. (Decr.) 2014 Incr. (Decr.) 2015 Incr. (Decr.) *Nonspendable, Restricted, Committed, Assigned Fund Balance Prepaid Expenses $175, % $119, % $33, % $642, % Encumbrances $537, % $428, % $267, % $237, % Subsequent Year Expenses $2,796, % $4,543, % $5,747, % $6,184, % Shore Transit $ % Self-insurance $935, % $936, % $937, % $937, % Wicomico Co. Rds. Division $0 0.00% 0.00% 0.00% $287,646 #DIV/0! Reserve for Contingencies (Rainy Day) $5,838, % $6,383, % $6,436, % $6,450, % Death Benefits $252, % $244, % $237, % $166, % GIS Mapping Project $49, % $20, % $20, % $49, % Arbitrage $108, % $108, % $108, % $108, % Chamber Improvments $1, % $ % Rate Stabilization $1,241, % $1,208, % $1,210, % $1,307, % Health Department $0 0.00% OPEB $38, % $ % Undistr Empl Health Contrib $ % Early Retiree Reinsurance Pgm $7, % $7, % $7, % $7, % Build America Bonds Interest $0 0.00% Sheriff Funds $0 0.00% Boiler Sinking $57, % $57, % $ % #DIV/0! Drill Academy $59, % $59, % $59, % $59, % Corrections Fire Alarm $50, % $ % Wynne Tax Case $750, % $750, % $750, % Other $1, % $1, % $1, % $1, % Total Nonspendable, Restricted, Committed, Assigned Fund Balance $12,151, % $14,870, % $15,816, % $17,189, % % of Y/E Total Fund Equity 31.11% 34.20% 34.48% 33.75% % of Total Budget 11.62% 13.52% 13.63% 13.73% Total Unassigned Fund Balance $26,903, % $28,614, % $30,060, % $33,745, % % of Y/E Total Fund Equity 68.89% 65.80% 65.52% 66.25% % of Total Budget 25.73% 26.01% 25.91% 26.95% General Long Term Debt (footnote 5) General Obligation Bonds $91,758, % $95,255, % $104,841, % $107,077, % State Loans Payable $ % $426,448 $341, % $255, % Capital Leases & Notes Payable $5,067, % $617, % $4,172, % $3,643, % Revenue Bonds $0 0.00% $0 $0 $0 $96,825, % $96,299, % $109,355, % $110,976, % Debt not subject to Limitation -$5,067, % -$4,677, % -$4,172, % -$3,643, % Total L-T-D subject to Limit (B) $91,758, % $91,622, % $105,182, % $107,332, % \\cofs1\99-win$\dsavko\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2015 1/12/2016dms

5 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS EXTRACTED FROM ANNUAL AUDIT REPORTS GENERAL FUND FY % FY % FY % FY % 2012 Incr. (Decr.) 2013 Incr. (Decr.) 2014 Incr. (Decr.) 2015 Incr. (Decr.) Total Assessed Value of all Property $7,019,044, % $6,849,325, % $6,209,787, % $6,061,149, % Ratio of Debt to Assessed Value 1.31% 1.34% 1.69% 1.77% County Charter Debt Limit Rate 3.2%real/8%pers 3.2%real/8%pers 3.2%real/8%pers 3.2%real/8%pers Debt Margin Permitted (A) $251,700, % $235,700, % $216,300, % $213,300, % Margin Available (A) - (B) $159,941, % $144,077, % $111,117, % $105,967, % Next FY Debt Service (prin.&int.) $14,415, % $12,123, % $13,252, % $12,353, % Total Assets $44,819, % $47,756, % $50,161, % $56,155, % Total Liabilities $5,765, % $4,271, % $3,985, % $5,043, % Assets Available $39,054, % $43,484, % $46,176, % $51,111, % Debt Service as % of Assets Avail % 27.88% 28.70% 24.17% Total Expenditures $105,210, % $113,014, % $121,246, % $126,166, % Debt Service as % of Total Expenditures 13.70% 10.73% 10.93% 9.79% Debt Service Policy Limit (12%) Total Annual Operating Budget $104,571, % $110,004, % $116,001, % $125,231, % Debt Service $13,672, % $12,753, % $11,424, % $12,721, % Debt Service as a % of Oper. Budget 13.07% 11.59% 9.85% 10.16% \\cofs1\99-win$\dsavko\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2015 1/12/2016dms

6 WICOMICO COUNTY, MARYLAND SELECTED FINANCIAL STATISTICS GENERAL FUND Change in County Funding $451,258 $794,385 $1,404,357 $1,113,238 $761,602 $577,056 -$7,584,819 -$7,000,000 $2,976,701 $1,346,872 -$124,346 FY FY FY FY FY FY FY FY FY FY FY County Approriation for BOE $46,131,073 $46,925,458 $48,329,815 $49,443,053 $50,204,655 $50,781,711 $43,196,892 $36,196,892 $39,173,593 $40,520,465 $40,396,119 Total County Amended Budget $101,317,511 $105,248,522 $116,528,052 $123,669,135 $128,950,195 $120,231,732 $109,808,690 $104,571,298 $110,004,459 $116,001,743 $125,231,800 % of County Budget for BOE 45.53% 44.59% 41.47% 39.98% 38.93% 42.24% 39.34% 34.61% 35.61% 34.93% 32.26% % of BOE Budget from County 40.82% 37.58% 34.53% 31.63% 31.02% 30.63% 27.45% 23.24% 24.58% 24.57% 23.82% WICOMICO COUNTY APPROPRIATION FOR EDUCATION $52,000,000 $50,000,000 $48,000,000 $46,000,000 $44,000,000 $42,000,000 $40,000,000 $38,000,000 $36,000,000 $34,000,000 FY FY FY FY FY FY FY FY FY FY FY County Appropriation for BOE FY FY FY FY FY FY FY FY FY FY FY Total BOE Budget $113,018,495 $124,869,884 $139,967,179 $156,312,210 $161,858,570 $165,806,553 $157,387,564 $155,773,833 $159,362,276 $164,891,656 $169,594,819 % of BOE Budget from Cty 40.82% 37.58% 34.53% 31.63% 31.02% 30.63% 27.45% 23.24% 24.58% 24.57% 23.82% \\cofs1\99-win$\dsavko\excel\excel\county Data\Cty Financial Stats from Audit Rpt_2015 1/12/2016dms

7 DRAFT - DECEMBER 2015 Education Effort Calculations for Fiscal Year 2017 Maintenance of Effort Counties Below Change in Required Local Unit FY 2012 FY 2013 FY 2014 FY 2015 FY Year Average Local WPP* Increase Allegany 1.14% 1.19% 1.21% 1.20% 1.21% * 1.7% 1.7% Anne Arundel 1.20% 1.31% 1.36% 1.35% 1.36% 2.3% Baltimore City 1.06% 1.13% 1.19% 1.18% 1.15% * 7.7% 2.3% Baltimore 1.30% 1.38% 1.45% 1.49% 1.51% 2.1% Calvert 1.42% 1.49% 1.58% 1.61% 1.60% 2.0% Caroline 0.73% 0.83% 0.87% 0.90% 0.93% * 0.2% 0.2% Carroll 1.38% 1.47% 1.48% 1.49% 1.53% 3.7% Cecil 1.11% 1.19% 1.28% 1.34% 1.41% 1.0% Charles 1.41% 1.55% 1.64% 1.67% 1.71% 2.0% Dorchester 0.91% 1.06% 1.11% 1.15% 1.20% * 1.5% 1.5% Frederick 1.32% 1.42% 1.48% 1.46% 1.48% 4.9% Garrett 1.04% 1.09% 1.11% 1.13% 1.19% * 2.6% 2.3% Harford 1.31% 1.36% 1.37% 1.37% 1.38% 2.4% Howard 1.71% 1.80% 1.86% 1.91% 1.93% 2.9% Kent 1.01% 1.11% 1.12% 1.10% 1.14% * 3.8% 2.3% Montgomery 1.40% 1.49% 1.53% 1.52% 1.53% 3.2% Prince George's 1.18% 1.33% 1.37% 1.41% 1.48% 2.6% Queen Anne's 0.98% 1.02% 1.14% 1.22% 1.27% 1.9% St. Mary's 1.05% 1.19% 1.26% 1.30% 1.35% 1.8% Somerset 0.96% 1.04% 1.20% 1.22% 1.21% * 2.6% 2.3% Talbot 0.68% 0.75% 0.77% 0.80% 0.85% * -0.1% 0.0% Washington 1.15% 1.24% 1.28% 1.29% 1.29% 1.8% Wicomico 0.84% 0.96% 1.03% 1.04% 1.08% * 0.2% 0.2% Worcester 0.89% 0.94% 1.05% 1.14% 1.14% * 1.0% 1.0% State Average 1.13% 1.22% 1.28% 1.30% 1.33% 1.25% 2.3% State Five-Year Moving 1.38% State Five-Year Moving 1.50% Education effort is calculated by dividing local education appropriation by local wealth. * Percentage change in Local Wealth Per Pupil. The required increase for counties below the 5 year statewide moving average is the lesser of A. A county s increase in the local wealth per pupil; B. The statewide average increase in local wealth per pupil; or C. 2.5% Bridge to Excellence in Public Schools Act Prepared by MSDE Office of Finance and Administration

8 ANNOTATED CODE OF MD. Sect (d)(1) WICOMICO COUNTY BOARD OF EDUCATION MAINTENANCE OF EFFORT Fiscal Year 06/30/17 MAINTENANCE OF EFFORT CALCULATION: (i) Minimum Share (local wealth x local contribution rate) from the Foundation 06/30/17 $26,903,623 from MSDE FY17 Program Calculation for FY 2016 State Aid Calc. OR (ii) 1. The product of FTE enrollment for the current fiscal year and the local appropriation FY2016 on a per pupil basis for the prior fiscal year $38,067,637 Highest Net Local Appropriation to the school Operating Budget for FY--> 2016 $41,306,646 $3,239,009 Full-time equivalent ( FTE) enrollment for the prior FY > 09/30/14 14, Increase of: Local appropriation on a per pupil basis for the prior FY > $2, FTE Enrollment as of > 09/30/15 14, Maintenance of Effort Level (MOE) required for FY > 06/30/17 $41,849,595 OR 2. Is County's education effort below 100% of the statewide 5-year moving average of education effort amount? County's education effort: FY 2016 County Aid $38,067,637 $3,239,009 $41,306,646 County Wealth as disclosed in the FY 2016 State Aid Calculations $3,824,721,607 Education Effort FY % Statewide 5-year moving average education effort > FY % provided by MSDE Is County Education effort below statewide avg. Yes If Yes, the per pupil amount calculated in (ii) above must be increased by the lesser of: A.) County's increase in the local wealth per pupil Estimated County Wealth as disclosed in State Aid Calculations FY 2017 $3,882,135,176 FY 2016 $3,824,721,607 FTE Enrollment as of: 9/30/ , /30/ , $272, $271, % 0.0% B.) Statewide average increase in local wealth per pupil > 2.3% provided by MSDE 2.3% C.) Fixed rate per the law of > 2.5% 2.5% The % by which the cost per pupil must be increased 0.2% 0.0% Local appropriation on a per pupil basis for the prior FY > $2, $2, Revised per pupil basis for the prior FY $2, $2, FTE Enrollment as of > 09/30/15 14, , Maintenance of Effort Level (MOE) required for FY > 06/30/17 $41,933,294 $41,849,595 FY 06/30/16 Highest Local County Appropriation $41,306,646 $41,306,646 FY 06/30/17 Required Maintenance of Effort (maximum of (i), (ii)1. or (ii)2. above) $41,933,294 $41,849,595 Additional (reduced) Funding required in FY 06/30/ > $626,648 $542,949 $83,699 Numbers in Brown are estimates only - need from MSDE Impact of the Education Effort 1/15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\maintenance of Effort\FY2017\FY2017 MOE calculation EBF

9 Total Elementary: Total Secondary: Sub-Total: Prekindergarten: GRAND TOTAL: Previous Year Enrollment Total WICOMICO COUNTY SCHOOLS ENROLLMENT School Year Date: September Includes EHS (Includes PT and Y3 Program) ELEMENTARY SCHOOLS Final Sept 2015 FTE count SY 15 SCHOOL Y3 PT Pre-K K 1ST 2ND 3RD 4TH 5TH TOTAL Beaver Run Chipman *418 Delmar East Salisbury Fruitland P Fruitland I Glen Avenue *268 North Salisbury Northwestern Pemberton (Y3 Program, All Day PreK, K) Pinehurst Pittsville Elem. *** see below 140 Prince Street West Salisbury Westside P Westside I Willards ** Total Enrollment Elementary Total _Sept SECONDARY SCHOOLS FTE count SY 15 SCHOOL 6TH 7TH 8TH 9TH 10TH 11TH 12TH TOTAL Bennett Middle Bennett Senior Mardela M/H Parkside Pittsville Middle see below 247 Salisbury Middle Wicomico Mid Wicomico Evening High Wicomico High Total Enrollment Secondary Totals_Sept Grand Total Enrollment Total County _Sept.2014 Y3-3 Year Old Program currently housed at Pemberton PT - Part Time Students , Pittsville combine FTE 388 include in grand total Do not use this until a "Final" WATERMARK APPEARS ** Willards SY15 3rd grade was added from Pittsville *Glen AVE SY 16 2nd grade added from Chipman *** Pittsville SY15 3rd grade was subtracted from school 9/30/14

10 STATE ENROLLMENT CALCULATION FOUNDATION FORMULA FY 2017 *** PRELIMINARY DATA *** Projected Enrollment per MSDE, Division of Accountability, Assessment and Data Systems, Public School Enrollment FT Equivalency report 9/30/2015 9/30/2014 Diff. Total number of Students Enrolled per the MSDE Enrollment Data Collection Verification of Enrollment Counts form 14, , Less: Pre-K students (551.00) (541.00) (10.00) Evening High School Enrollment not eligible due to age and eligible courses (6.00) (13.00) 7.00 Part-time students/adjustments Del. Students attending Wicomico Schools (452.00) (449.00) (3.00) Other non-eligible (45.00) (15.00) (30.00) Total Enrollment Grades K-12 per MSDE enrollment report 13, , Plus: SEED students Schools Near County Lines - Md Students at Delmar Jr/Sr HS reported separately to MSDE (24.00) Total Enrollment (col. 10) per state calculation 14, , /15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\state Aid\FY2017\2017 Projected State Enrollment Calculation lwt

11 ENROLLMENT ANALYSIS STATE AID 9/30/2015 vs. 9/30/2014 ENROLLMENTS USED FOR STATE AID CALCULATIONS 9/30/2015 9/30/2014 # % 10/31/ /31/ /31/ /31/ /31/ /31/ /31/ /31/2014 STUDENTS STUDENTS Incr. Incr. Eligible FARMS Eligible FARMS Incr. # of Disabled Trnsported # of Disabled Trnsported Incr. LEP LEP Incr. Special Ed Special Ed Incr. Local Unit FTE FTE (Decr.) (Decr.) Students Students (Decr.) Students Students (Decr.) Students Students (Decr.) Students Students (Decr.) Allegany 8, , (48.00) -0.58% 4,639 4,647 (8) (3) 1,349 1, Anne Arundel 78, , % 25,463 25, ,643 1, ,012 3, ,256 8, Baltimore City 77, , (1,920.00) -2.42% 67,193 67,299 (106) 2,806 3,062 (256) 3,722 3, ,270 13,627 (357) Baltimore 107, , , % 49,641 49,825 (184) 3,265 3, ,356 4, ,125 14, Calvert 15, , (24.75) -0.16% 3,473 3,579 (106) (7) ,531 1, Caroline 5, , % 2,909 2,927 (18) (7) Carroll 25, , (342.00) -1.34% 4,832 4,879 (47) ,002 3,027 (25) Cecil 15, , % 6,612 6, ,365 2, Charles 25, , % 8,899 8, ,890 2, Dorchester 4, , (73.50) -1.61% 3,027 2, (8) (9) (12) Frederick 39, , (263.25) -0.66% 10,206 10, (20) 1,914 1, ,424 4, Garrett 3, , (28.00) -0.75% 1,693 1,743 (50) (1) (5) Harford 36, , (105.75) -0.29% 11,088 11,199 (111) (17) ,073 5, Howard 53, , , % 11,192 10, ,344 1, ,590 2, ,164 4, Kent 1, , (59.00) -2.99% (1) (11) (6) Montgomery 151, , , % 50,923 50, ,571 5, ,368 21, ,248 17, Prince George's 122, , , % 76,798 77,483 (685) 4,772 4,872 (100) 20,370 19,226 1,144 14,678 14, Queen Anne's 7, , (16.50) -0.22% 1,896 1,905 (9) (9) (3) (26) St. Mary's 16, , (24.00) -0.14% 5,332 5,388 (56) ,812 1,814 (2) Somerset 2, , (14.50) -0.53% 1,966 1, (3) (21) Talbot 4, , % 1,898 1, (11) Washington 21, , (54.25) -0.25% 10,536 10,756 (220) (26) 2,221 2,216 5 Wicomico 14, , % 8,273 8, (64) ,847 1, Worcester 6, , (2.00) -0.03% 2,702 2,734 (32) (2) Total State 845, , , % 372, ,142 1,045 25,130 24, ,404 60,704 2, , ,253 1,365 1/12/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\enrollment\fy2016\all LEAs Enrollment for State Aid Analysis EBF

12 ENROLLMENT ANALYSIS STATE AID 9/30/2015 vs. 9/30/2014 ENROLLMENTS USED FOR STATE AID CALCULATIONS 9/30/2015 9/30/2014 # % STUDENTS STUDENTS Incr. Incr. Local Unit FTE FTE (Decr.) (Decr.) Howard 53, , , % Wicomico 14, , % Montgomery 151, , , % Baltimore 107, , , % Cecil 15, , % Prince George's 122, , , % Anne Arundel 78, , % Talbot 4, , % Charles 25, , % Caroline 5, , % Worcester 6, , (2.00) -0.03% St. Mary's 16, , (24.00) -0.14% Calvert 15, , (24.75) -0.16% Queen Anne's 7, , (16.50) -0.22% Washington 21, , (54.25) -0.25% Harford 36, , (105.75) -0.29% Somerset 2, , (14.50) -0.53% Allegany 8, , (48.00) -0.58% Frederick 39, , (263.25) -0.66% Garrett 3, , (28.00) -0.75% Carroll 25, , (342.00) -1.34% Dorchester 4, , (73.50) -1.61% Baltimore City 77, , (1,920.00) -2.42% Kent 1, , (59.00) -2.99% Total State 845, , , % \\cofs1\99-win$\bford\bruce\spreadsheetfiles\enrollment\fy2016\all LEAs Enrollment for State 1/12/2016 Aid Analysis EBF

13 MARYLAND LEA's ENROLLMENT ANALYSIS Enrollment used for State Aid 9/30/2006 9/30/2007 9/30/2008 9/30/2009 9/30/2010 9/30/2011 9/30/2012 9/30/2013 9/30/2014 9/30/2015 Incr. (Decr.) '06 '15 Local Unit FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE # % Allegany 9, , , , , , , , , , (796.25) 8.77% Anne Arundel 71, , , , , , , , , , , % Baltimore City 80, , , , , , , , , , (3,072.00) 3.81% Baltimore 101, , , , , , , , , , , % Calvert 17, , , , , , , , , , (1,445.25) 8.49% Caroline 5, , , , , , , , , , (6.00) 0.11% Carroll 28, , , , , , , , , , (3,156.50) 11.15% Cecil 15, , , , , , , , , , (828.25) 5.20% Charles 25, , , , , , , , , , (326.00) 1.26% Dorchester 4, , , , , , , , , , % Frederick 39, , , , , , , , , , % Garrett 4, , , , , , , , , , (835.75) 18.50% Harford 38, , , , , , , , , , (1,985.25) 5.14% Howard 48, , , , , , , , , , , % Kent 2, , , , , , , , , , (309.00) 13.92% Montgomery 134, , , , , , , , , , , % Prince George's 124, , , , , , , , , , (1,805.25) 1.45% Queen Anne's 7, , , , , , , , , , % St. Mary's 15, , , , , , , , , , , % Somerset 2, , , , , , , , , , (46.50) 1.69% Talbot 4, , , , , , , , , , % Washington 21, , , , , , , , , , % Wicomico 13, , , , , , , , , , % Worcester 6, , , , , , , , , , (227.00) 3.50% Total State 823, , , , , , , , , , , % 1/12/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\enrollment\fy2016\all LEAs Enrollment for State Aid Analysis EBF

14 MARYLAND LEA's ENROLLMENT ANALYSIS Enrollment used for State Aid 9/30/2006 9/30/2007 9/30/2008 9/30/2009 9/30/2010 9/30/2011 9/30/2012 9/30/2013 9/30/2014 9/30/2015 Incr. (Decr.) '06 '15 Local Unit FTE FTE FTE FTE FTE FTE FTE FTE FTE FTE # % Montgomery 134, , , , , , , , , , , % Howard 48, , , , , , , , , , , % Anne Arundel 71, , , , , , , , , , , % St. Mary's 15, , , , , , , , , , , % Baltimore 101, , , , , , , , , , , % Talbot 4, , , , , , , , , , % Wicomico 13, , , , , , , , , , % Washington 21, , , , , , , , , , % Dorchester 4, , , , , , , , , , % Queen Anne's 7, , , , , , , , , , % Frederick 39, , , , , , , , , , % Caroline 5, , , , , , , , , , (6.00) 0.11% Charles 25, , , , , , , , , , (326.00) 1.26% Prince George's 124, , , , , , , , , , (1,805.25) 1.45% Somerset 2, , , , , , , , , , (46.50) 1.69% Worcester 6, , , , , , , , , , (227.00) 3.50% Baltimore City 80, , , , , , , , , , (3,072.00) 3.81% Harford 38, , , , , , , , , , (1,985.25) 5.14% Cecil 15, , , , , , , , , , (828.25) 5.20% Calvert 17, , , , , , , , , , (1,445.25) 8.49% Allegany 9, , , , , , , , , , (796.25) 8.77% Carroll 28, , , , , , , , , , (3,156.50) 11.15% Kent 2, , , , , , , , , , (309.00) 13.92% Garrett 4, , , , , , , , , , (835.75) 18.50% Total State 823, , , , , , , , , , , % 1/12/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\enrollment\fy2016\all LEAs Enrollment for State Aid Analysis EBF

15 DRAFT DECEMBER 2015 Wealth for Calculating the Foundation Program Fiscal Year Preliminary Estimate Total Wealth Local Unit w/september NTI w/november NTI Allegany 2,493,839,439 2,523,494,690 Anne Arundel 47,063,452,267 48,821,524,355 Baltimore City 23,583,716,710 24,926,506,034 Baltimore 51,057,173,870 54,357,102,195 Calvert 7,322,962,131 7,467,954,078 Caroline 1,491,941,040 1,516,703,642 Carroll 11,807,305,522 12,072,744,639 Cecil 5,777,971,100 5,876,722,176 Charles 9,956,551,011 10,294,352,039 Dorchester 1,585,359,469 1,621,911,394 Frederick 16,890,491,436 17,345,605,353 Garrett 2,270,959,811 2,293,270,767 Harford 16,839,113,592 17,208,709,361 Howard 29,555,202,330 30,974,903,275 Kent 1,545,566,072 1,628,253,510 Montgomery 103,044,634, ,796,059,821 Prince George's 46,960,803,799 47,774,575,492 Queen Anne's 4,247,282,121 4,383,753,167 St. Mary's 7,381,291,268 7,506,127,765 Somerset 791,916, ,238,357 Talbot 4,279,586,254 4,519,591,282 Washington 7,490,052,214 7,639,721,496 Wicomico 3,882,135,176 3,967,793,345 Worcester 6,945,391,381 7,052,875,062 Total State 414,264,698, ,376,493,295

16 MSDE Page 1 Major State Aid Programs - Summary Excluding the Aging Schools Program Fiscal Year 2017 PRELIMINARY Col. 1 Col. 2 Col. 3 Col. 4 Col. 5 Col. 6 Col. 7 Col. 8 Col. 8 Col. 10 Total Special Guaranteed Total Direct Foundation Transportation Compensatory Limited English Education Tax Supplemental NTI BRFA Mandated Local Unit Program Grants Education Proficient Formula Base Grant Adjustment Grants Grants Allegany 39,964,549 4,647,354 21,640,743 75,820 5,102,106 3,651,586 10,348 1,305,040 FALSE 76,397,546 Anne Arundel 218,727,531 23,619,816 68,811,211 11,063,491 17,020, ,143,609 FALSE 341,386,228 Baltimore City 395,306,958 19,412, ,396,208 19,960,873 49,699,617 25,139,219 18,310, ,226,541 Baltimore 388,838,045 30,951, ,226,604 14,896,510 33,733, FALSE 614,646,354 Calvert 58,637,102 5,736,300 10,368, ,377 3,705, ,038,054-79,957,307 Caroline 26,322,839 2,673,388 14,519,485 2,115,004 2,407,765 1,239, , ,238 FALSE 50,881,486 Carroll 93,738,493 9,779,763 14,459, ,759 7,283, ,499, ,668,171 Cecil 64,040,198 5,146,865 24,256, ,595 7,034, ,723 49,060 1,967, ,287,454 Charles 110,137,778 10,821,644 31,967,733 1,726,560 8,417, ,322-1,584,520 FALSE 164,875,574 Dorchester 20,075,275 2,478,611 12,068, ,580 1,541, ,825 1,321, ,629-39,392,881 Frederick 160,818,034 12,284,103 33,423,378 7,276,918 11,746, ,921, ,470,430 Garrett 9,495,605 2,967,879 4,575,163 5, ,564-1,201, ,793-19,458,679 Harford 135,401,612 12,549,134 33,873,607 1,670,475 12,565, ,361, ,420,859 Howard 168,286,685 17,279,417 30,245,261 7,648,173 10,649, ,480 FALSE 234,146,367 Kent 2,452,775 1,566,737 2,691, , ,215-1,003,414-21,813 8,361,363 Montgomery 361,503,672 41,700, ,614,315 61,681,997 37,620, FALSE 640,120,251 Prince George's 563,122,367 40,437, ,243,477 86,911,214 43,735,150 8,529,659 20,505,652 18,460,342 FALSE 1,063,945,406 Queen Anne's 22,334,805 3,335,021 5,123, ,308 1,865, ,834 FALSE 33,444,466 St. Mary's 65,692,444 6,876,725 17,178, ,778 4,733,019-3,251,181 1,273,150 FALSE 99,857,610 Somerset 13,252,600 1,869,459 9,452, ,350 1,648,915 1,285, ,374-28,462,075 Talbot 4,596,762 1,664,570 5,129, , , ,133,734 Washington 97,903,337 7,216,619 42,873,937 1,870,784 7,327,501 5,631,644-2,449, ,273,790 Wicomico 71,698,860 5,322,243 42,669,559 4,251,324 7,723,457 6,018,011-1,531,306 FALSE 139,214,760 Worcester 6,538,151 3,019,244 7,301, ,761 1,744, FALSE 18,970,155 Unallocated Total State 3,098,886, ,356,848 1,309,111, ,201, ,607,502 53,492,702 46,620,083 39,701,573 21,813 5,327,999,487 ***** DRAFT ***** Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 12 BRFA 5-202i Grants K39 N40 M40 O40 O40 L41 E40 G39 1/15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\state Aid\FY2017\2017 Projected State Aid Calculation lwt

17 PROPOSED UNRESTRICTED CURRENT EXPENSE BUDGET FISCAL YEAR SOURCES OF REVENUE - UNRESTRICTED **** PRELIMINARY FOR DISCUSSION PURPOSES ONLY **** RESTATED PROPOSED $ BUDGET BUDGET INCREASE % SOURCES OF REVENUE (DECREASE) INC.(DECR) LOCAL: County Appropriation (MOE) $38,067,637 $41,933,294 $3,865, % County Appropriation for Pension Costs $3,239,009 $0 ($3,239,009) % Other $413,500 $543,200 $129, % $41,720,146 $42,476,494 $756, % STATE: Foundation Program $69,881,283 $71,698,860 $1,817, % Net Taxable Income Adjustment {60% phase-in} $944,066 $1,531,306 $587, % Compensatory Education $40,085,992 $42,669,559 $2,583, % Special Education $7,198,871 $7,723,457 $524, % Limited English Proficiency $4,009,066 $4,251,324 $242, % Transportation $5,241,566 $5,322,243 $80, % Guaranteed Tax Base $4,946,307 $6,018,011 $1,071, % sub-total {Formula Aid} $132,307,151 $139,214,760 $6,907, % Aging Schools $119,463 $119,463 $0 0.00% Non Public Placements $105,054 $105,054 $0 0.00% Miscellaneous - Out of County Living $10,000 $10,000 $0 0.00% $132,541,668 $139,449,277 $6,907, % OTHER: Interfund Transfers $1,097,480 $1,130,000 $32, % Transfers from other LEA's $150,000 $50,000 ($100,000) % $1,247,480 $1,180,000 ($67,480) -5.41% Prior Year's Fund Balance: $1,868,130 $1,579,344 ($288,786) % TOTAL REVENUE $177,377,424 $184,685,115 $7,307, % 1/15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\unrestricted Budget\FY2017\Rev2017 EBF

18 PROPOSED UNRESTRICTED CURRENT EXPENSE BUDGET FISCAL YEAR SOURCES OF REVENUE - UNRESTRICTED **** DRAFT **** RESTATED PROPOSED $ DETAIL BUDGET BUDGET INCREASE % SOURCES OF REVENUE (DECREASE) INC.(DECR) LOCAL OTHER: Destination Imagination Program Fee {$20 per student} $8,000 $4,000 ($4,000) % ExtraCurricular participation fees $80,000 $52,000 ($28,000) % CPD Course fees $2,000 $2,000 $0 0.00% Fingerprinting fees $20,000 $22,000 $2, % Delaware Tuition Exchange $0 $200,000 $200, % Non-Resident Tuition $25,000 $25,000 $0 0.00% Tuition - Summer $16,000 $23,000 $7, % Tuition - Dual Enrollment $22,000 $5,000 ($17,000) % Student Fines & Fees $12,000 $14,000 $2, % Earnings on Investments $3,500 $1,500 ($2,000) % Rental of Facilities $95,000 $95,000 $0 0.00% Exclusive Pouring Rights $26,500 $0 ($26,500) % Procard Rebate Program $17,000 $17,000 $0 0.00% Lease Proceeds from Cell Tower Contract $36,500 $62,700 $26, % Miscellaneous $50,000 $20,000 ($30,000) % TOTAL $413,500 $543,200 $129, % 1/15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\revenue\unrestricted Budget\FY2017\Rev2017 EBF

19 PROPOSED WICOMICO COUNTY BOARD OF EDUCATION FEE SCHEDULE FY FEES / FINES COST Extra-Curricular Activities: PROPOSED ACTUAL All Athletics (Varsity & J.V.) (Free/Reduced/Paid) $10 / 20 /40 $45 football/$40 other Cheerleading, Marching Band, Band Front & Destination Imagination (Free/Reduced/Paid) $ 5 / 10 / 20 $30/$20 Instrumental Rental Calculator Rental $40.00 / per year $10.00 /per year Summer Enrichment $100 / per course Summer School (Elementary) $0 Summer School (Secondary): Remedial - In-County (Free/Reduced Price/Paid) $25 / 50 / 100 Remedial - Out-of-County $160 Orig. Credit - In-County (Free/Reduced Price/Free) $50 / 100 / 200 Orig. Credit - Out-of-County $325 Audiological Testing (Out-of-County) $150 /per initial visit $ 75 /follow up visit Fingerprinting (Charge all employees) $50.00 Workshop / In-service Fee (Out-of-County) $50.00 / per credit Duplicate W-2 $100 Photocopies (8 ½ x 11 B&W) $.25 each (Public Information Requests) Photocopies (8 ½ x 11 Color) $.35 each (Public Information Requests) Copies of CDs $ 6.00 each Copies of DVDs $ 8.00 each Staff Time (beyond 2 hours) - will be charged for the research, preparation or reproduction of public records when time exceeds two hours.

20 DELMAR, DELAWARE TUITION EXCHANGE SUMMARY >>>DRAFT>>> *************** DELAWARE**************** *************** MARYLAND**************** BILLING # OF COST # OF COST $ Special DUE Delmar FISCAL MARYLAND PER $ DELAWARE PER $ TUITION Ed (To) From Elementary YEAR STUDENTS PUPIL TUITION STUDENTS PUPIL TUITION EXCHANGE Student (DM) Delaware Enrollment $4, $988, $3, $1,538,820 $550, $550, $4, $1,148, $4, $1,587,878 $439, $439, $4, $1,218, $4, $1,672,345 $454, $454, $5, $1,414, $4, $1,809,338 $394, $394, $5, $1,414, $5, $1,939,290 $524, $524, $6, $1,687, $5, $2,109,830 $422, $422, $5, $1,703, $5, $2,091,161 $387, $387, $6, $1,942, $5, $2,229,978 $287, $287, $7, $2,226, $5, $2,303,890 $77, $8,842 $86, $6, $2,163, $5, $2,623,856 $460, $18,355 $478, $6, $2,206, $6, $3,031,924 $825, $19,705 $844, $7, $2,267, $6, $3,270,625 $1,003, $0 $1,003, $7, $2,393, $6, $3,335,046 $941, $0 $941, $7, $2,864, $6, $3,139,650 $274, $0 $274, $7, $3,115, $7, $3,460,861 $345, $0 $345, $7, $3,254, $7, $3,778,014 $523, $0 $523, $7, $3,359, $7, $3,888,150 $528, $0 $528, $7, $3,358, $8, $4,239,774 $881, $0 $881, $9, $3,719, $9, $4,147,711 $428, $0 $428, $9, $3,997, $9, $4,994,450 $996, $0 $996, $10, $4,701, $10, $5,416,304 $715, $0 $715, $9, $3,803, $10, $5,697,755 $1,894, $14,373 $1,909, $9, $4,134, $11, $5,800,060 $1,665, $33,574 $1,699, $10, $4,746, $11, $5,168,424 $421, $0 $421, $9, $4,742, $11, $4,995,072 $253, $0 $253, $10, $5,358, $11, $4,960,528 -$398, $0 ($398,303) $9, $4,932, $11, $4,992,818 $60, $0 $60, $9, $5,300, $11, $5,180,165 -$120, $0 ($120,196) 825 Proj $9, $5,197, $12, $5,358,596 $161, $0 $161, Proj $10, $5,391, $12, $5,663,490 $271, $0 $271, /15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\delmar Tuit\Tuition Exchange Calc\Delmar2017 EBF

21 DELMAR, DELAWARE TUITION EXCHANGE STUDENT COUNT & COST-PER-PUPIL ANALYSIS *** DRAFT *** *** STUDENT COUNTS *** # OF Incr. # OF DELAWARE STUDENTS Incr. *** COST-PER-PUPIL *** MARYLAND Delmar Elem./North Salis. (Decr.) DELAWARE $ % MARYLAND $ % FISCAL STUDENTS from # # # TOTAL from COST PER INCR. INCR. COST PER INCR. INCR. Delmar Jr/Sr Prior Yr. Pre-Kind. Kind. Gr. 1-6 F.T.E. Prior Yr. PUPIL (DECR.) (DECR.) PUPIL (DECR.) (DECR.) $4, $3, $4, % $4, % $4, % $4, % $5, % $4, % $5, % $5, % $6, % $5, % $5, % $5, % $6, % $5, % $7, % $5, % $6, % $5, % $6, % $6, % $7, % $6, % $7, % $6, % $7, % $6, % $7, % $7, % $7, % $7, % $7, % $7, % $7, % $8, % $9, , % $9, % $9, % $9, % $10, % $10, % $9, % $10, % $9, % $11, % $10, % $11, % $9, % $11, % $10, % $11, % $9, % $11, % $9, % $11, % % 2.96% 4.49% 4.49% Half-time $9, $ % $12, $ % Half-time Proj $10, $ % $12, $ % FY 2015 Budget increased by 2.85% FY 2016 Budget increased by only 4 59% 1/15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\delmar Tuit\Tuition Exchange Calc\Delmar2017 EBF

22 DELMAR, DELAWARE TUITION EXCHANGE PROJECTIONS FOR STUDENT COUNTS 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE 5th grade goes to Delmar, DE Proj. 9/30/ /30/ /30/ /30/ /30/ /30/ /30/2010 Grade Delaware Maryland Delaware Maryland Delaware Maryland Delaware Maryland Delaware Maryland Delaware Maryland Delaware Maryland Total K Pre-K Total DELMAR ELEMENTARY Proj. 9/30/ /30/ /30/ /30/ /30/ /30/ /30/2010 Grades % De. Proj. Enroll. % De. Proj. Enroll. % De. Proj. Enroll. % De. Enrollment % De. Enrollment % De. Enrollment % De. Enrollment % % % % % % % % % % % % % % % % % % % % % % % % % % % % 169 Total % % % % % % % 623 K 54.79% % % % % % % 136 Total K Pre-K 52.94% % % % % % % 72 Total 55.42% % % % % % % 831 MD Students MD Students MD Students Total K Pre-K Total /15/2016 \\cofs1\99-win$\bford\bruce\spreadsheetfiles\delmar Tuit\Tuition Exchange Calc\Delmar2017 EBF

23 PROPOSED FY 2017 UNRESTRICTED CURRENT EXPENSE BUDGET Requested FTE $ Projected Expenditures: Cost of Doing Business $ 3,619,630 NEW Requests submitted by Admin, Directors, Supervisors ,283,247 NEW Requests submitted by Schools ,310,226 $ 14,213,103 Proposed budget reductions $ (220,497) Structural Budget Overage/(Deficit) $ (13,992,606) 1/15/2016 \\cofs1\99-win$\dsavko\excel\excel\.fy 2017 Budget\Budget Development\Schedule.CODB_New_Cuts EBF

24 PROPOSED FY 2017 UNRESTRICTED CURRENT EXPENSE BUDGET FISCAL YEAR FY17 General Fund Budget - Proposed Cost of Doing Business * Item NEED Fixed Action # Description FTE $ Charges Cumulative Step ** Proposed Cost of Doing Business 1 Recruitment and retention of a highly qualified workforce - for all categories & $ 1,578,000 $ 134,130 $ 1,712,130 programs (including fixed charges) 2 Health insurance employees - anticipated 5% increase 783,000 2,495,130 3 Health insurance retirees - anticipated 5% increase 121,000 2,616,130 4 Projected net cost change for all types of insurance (fiduciary, general, WC, property, bus/vehicle, etc.) 110,000 2,726,130 5 Additional increase in costs for SEED school, DJS and DHS services 34,000 2,760,130 6 Anticipated increases in dues for MABE, NSBA, Chamber, etc. 6,000 2,766,130 7 Anticipated increase for Northgate (rent, cam, ins, tax) 14,800 2,780,930 8 Additional funding needed for security costs for Board meetings 800 2,781,730 9 Contribution increase for State pension (SB1301) 490,795 3,272, Contractual hourly wages for redistricting & boundary optimization 21,000 1,785 3,295, Contractual hourly wages for capital projects 40,000 3,400 3,338, Anticipated budget increase for refresh/upgrades of classroom instructional 26,000 3,364,710 software 13 Instructional software annual maintenance for various programs used for 52,000 3,416,710 classroom instruction and other student services 14 Overall budget increase needed for cost of Information Technology and other 37,730 3,454,440 departmental software 15 Reclassify math and reading coordinators to supervisors 14,000 1,190 3,469, Other post employment benefit contributions (??) 3,469, Communication cost increases 150,000 3,619,630 TOTAL COST OF DOING BUSINESS 0.00 $ 3,479,125 $ 140,505 $ 3,619,630 \\cofs1\99-win$\dsavko\excel\excel\.fy 2017 Budget\Budget Development\Schedule.CODB_New_Cuts /15/2016dms