Fiscal Year 2016 Final Budget January 2016

Transcription

1 Fiscal Year 2016 Final Budget January 2016 Robert A. Silber, Chief Financial Officer Robert J. Andrzejewski, Ed.D., Acting Superintendent Freeman L. Williams, Ed.D., Superintendent

2 Members of the Christina School District Board of Education January 1, 2016 George E. Evans, Esq. Harrie Ellen Minnehan Elizabeth Campbell Paige Frederick Polaski David Resler Shirley Sutton Saffer John M. Young Robert J. Andrzejewski, Ed.D., Acting Executive Secretary Staff to the Christina School District Freeman L. Williams, Ed.D., Superintendent Robert J. Andrzejewski, Ed.D. Acting Superintendent Robert Silber, Chief Financial Officer - 2 -

3 Table of Contents I. Introduction II. Local Revenue A. Tax Warrant B. Charter/Choice C. State Funding Student Enrollment D. Federal Funding III. Operating Budget Agency Regular Schools A. Revenue B. Expense i. Expense by Category ii. Expense by Operating Unit C. School Discretionary Budget D. Federal Consolidated Grant IV. Tuition Based Agencies A. Delaware School for the Deaf (Agency ) B. District Programs (Agencies & ) C. Delaware Autism Program (Agency ) V. Glossary of Terms - 3 -

4 I. Introduction The Christina School District s Final Budget represents the fiscal period beginning July 1, 2015 and ending June 30, Separate operating budgets are prepared for the Regular School, The Delaware School for the Deaf, the Christina REACH/ILC programs (combined and referenced as District Programs), and the Delaware Autism program. Final Budgets are prepared subsequent to the finalization of the September 30 unit count by the State. Fiscal 2016 is challenging year for the District based upon a continuing structural deficiency in our local tax revenue to support local operating expenses, and the continued decrease in student enrollment. The Final budget represents an overall expense reduction in Local Unrestricted funds of ~$10 Million. Even with this reduction, the District still faces a structural deficiency of Local Unrestricted Funds of ~$1.7 Million. The Christina School District (Agency ) began the fiscal year with ~$12.4 Million in unrestricted local funds, including a reserve balance of ~$ 8.0 Million. The unrestricted local funds represent resources required for local expenses at the beginning of the fiscal period through the primary receipt of local tax revenue (Primarily Payroll). The District typically receives the majority of local tax revenue in late October. Total Operating receipts generated through the Operating Tax warrant for fiscal 2016 are projected to be ~$77.4 Million. Local Tax receipts follow students to other Public Schools selected through Choice and Charter School enrollment. Reductions to local operating tax revenue is projected to be ~$56 Million after reductions for Charter School and Choice payments of an estimated $21.8 Million. (28.2%) In addition, the District has local restricted funds of ~$11.9 Million to support areas such as Food Services; Tuition based programs; and Debt Service. The District is participating in an energy efficiency project which will improve lighting and space conditioning in Gauger Cobbs Middle School and Glasgow High School. These projects will be funded by a loan from the Delaware Sustainable Energy Unit of ~ $5.3 Million. The loan will be repaid over 20 years at an interest rate of 2%. The funding for the payments will come from a guaranteed reduction in the energy usage at these two schools. The reduction is guaranteed by Johnson Controls Inc. Payments on the obligation are deferred until after the project is completed. II. Local Revenue Property Taxes Local Revenue Local Revenue is derived through the collection of tax receipts. A Tax Warrant, established by the Christina School Board in July, directs the New Castle County Government to collect taxes as established in Delaware State Code. The tax warrant is comprised of 4 categories: General Operations are primarily funded through real estate taxes. The tax rate is established by two components. The first 46.8 cents (per $100 of assessed value) is the rate of the former New Castle County School District at the time of its dissolution in June This rate is fixed and established in Delaware Code, Title XIV, 1925(b). We refer to this as the New Castle County Tax Pool. The New Castle County School District is an entity that exists pursuant to sections 1028 and 1925 of Title XIV and has no legal purpose but to collect and distribute property taxes on behalf of the four school districts (Christina, Red Clay, Colonial, and Brandywine) which were part of the New Castle County School District. Funds contributed to the tax pool are redistributed based upon earned units. It is projected that the District will lose ~$1 Million of tax receipts to the tax pool. The remaining 95.2 cents was established through the referendum process. It is projected that the District will receive ~$24 Million from the Tax Pool, and ~$ 53 Million direct from real estate taxes. Total Rate is $1.42 (per $100 of assessed value) - 4 -

5 Reduction of Operating Revenue Students have an option to receive public education at a public charter school or choice to another district in the state. Should the student select either of these options, the local operating receipts are reduced through the charter and choice payment process. Charter and Choice payments this year are estimated at $ 21.8 Million. Payments are treated as a reduction in revenue. This fiscal year, we project a slight increase in the cost per student and an increase in the number of students attending Charter Schools as a result of continued growth of existing Charters and the opening of New Charter Schools. Debt Service Tax raises funds annually to pay debt service (principal and interest) on the District s longterm debt from bonds sold on the District s behalf by the state. The District benefits from the State s AAA tax rating. Major capital improvement projects are defined as costing in excess of $500,000. The District is responsible for 40% of the cost of all such projects. All such projects must be approved by the taxpayers through a capital referendum process. The current rate is 12.0 cents (per $100 of assessed value), representing a decrease of ~11%. The rate is established yearly by the School Board through the approval of the Tax Warrant. Match Tax rate is established on an annual basis by the School Board through the Tax Warrant. This rate is established to generate sufficient funds to receive matching state dollars. Match programs currently utilized by the District is for Minor Capital Improvements. The amount authorized to be raised is established annually through the State of Delaware Capital Budget. In addition, the state has authorized continued collection of matching funds on certain programs no long supported by the state. Continuation of these programs is authorized through epilogue language of the State of Delaware Operating Budget or codified within state law. These programs include: Technology Maintenance, Extra Time, and Math and Reading Resource Teachers. The current rate is 6.0 cents (per $100 of assessed value) and was approved by the Board in July. Tuition Tax is utilized exclusively for the educational expenses of those special need students with unique or intensive instructional requirements who cannot be properly serviced in the regular classroom setting. These students attend: The Delaware School for the Deaf; The Delaware Autism Program; the REACH Program; the ILC program; the Bilingual Program; Sarah Pyle Academy; placements to other school districts with special programs approved by The State of Delaware Department of Education; or are privately placed in programs throughout the country. School Boards are authorized to establish a rate sufficient to meet the projected needs for the upcoming year. The current rate is 49.0 cents, representing an increase of ~3%

6 FISCAL 2016 TAX WARRANT SUMMARY Local receipts are collected the through New Castle County Government. Each year, the School Board approves the tax warrant. Not all tax receipts collected remain with the District. Local Operating taxes are impacted by the New Castle County Tax Pool, payments to Charter Schools, and payment to other Districts who provide educational services for our regular student population through the choice process

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8 CHARTER/ CHOICE As Charter Schools continue to grow, and new Charter Schools open, the district local operating funds will decrease (funds follow the student). The District continues to lose students who select Charter Schools or Choice to other Districts. The net increase in students leaving the District is FY 2016 Cost Academia Antonia Alonso $ 511, Charter School of Wilmington $ 318, Delaware Academy of Public Safety and Security $ 531, Delaware College Preparatory Academy $ 265, Delaware Design Lab High School 121 $ 507, Delaware Military Academy $ 265, Early College High School at Delaware State University $ 90, East Side Charter School $ 755, Family Foundation Academy $ 1,099, First State Military Academy 18 $ 79, First State Montessori Academy $ 207, Freire Charter School 133 $ 499, Gateway Lab School $ 591, Great Oaks Charter School 109 $ 431, Kuumba Academy Charter School $ 1,097, Las Americas Aspira Academy $ 1,444, MOT Charter School $ 384, Newark Charter School 1,245 1,296 1, $ 7,360, Odyssey Charter School District $ 1,072, Positive Outcomes Charter School $ 23, Prestige Academy $ 502, Providence Creek Academy Charter School $ 13, The Delaware Met 110 $ 529, Thomas A. Edison Charter School $ 1,084, ,125 3,181 3,488 3,606 4,019 4,426 5,132 $19,668, The Delaware Met Charter School, per the State School Board, will be closed effective the 22 nd of January. The Students attending, are anticipated to return to the District. Of the amount specified above, the District withheld ~$377,000 as a result of the notification

9 The local cost per student, is established by the Department of Education based on prior year spending. The annual local cost per unit is adjusted for inflation by a rate set within the State Annual Budget. Amounts per student need category are then established. Local Cost per student increased ~.52% FY 2015 FY 2016 Change Pre KN $4, $4, $24.81 Grades KN 3 $3, $3, $19.60 Grades 4 12 $3, $3, $15.88 Basic $7, $7, $37.81 Intensive $10, $10, $52.93 Complex $23, $23, $ Student Composition by Needs Based Category Pre K K 3 Grades 4 12 Basic Intense Complex Total Charter School Population 0 1,779 2, ,132 % of Population 0.00% 34.66% 57.25% 5.44% 2.16% 0.49% % Christina Student Population (Excluding 153 5,561 7, ,502 % of Population 1.06% 38.35% 51.12% 5.83% 3.04% 0.61% % Choice Resident District Students Enrolled OUTSIDE of Resident District Students Enrolled IN Resident District from other Districts Net District (Payables) Receivables Net State (Payables) Receivables Christina School District ($2,278,067.69) ($198,144.63) Breakdown of Net Totals by District Enrolled District Code Students Enrolled OUTSIDE of Resident District Students Enrolled IN Resident District from other Districts Enrolled District 29 Appoquinimink School District Brandywine School District Capital School District Colonial School District Red Clay Consolidated School District Smyrna School District 5 7 Total

10 STATE FUNDING The State of Delaware provides funding for Public Education in a number of categories. Calculations for these funds are frequently driven off of the Funding Formula referred to as the September 30 Unit Count. This is a process which determines the actual number of students in class as of September 30. Units are derived by the number of students within a building/program/district. The level of support required ( Need ) is established by the District s Educational Diagnosticians under guidance of the State Department of Education. The units generated are subject to audit. Student Category Divisors Grades Grades 4 Pre KN KN 3 12 Basic Intensive Complex The District earns 1 Teaching Unit for each 20 Regular Education students in the 4 th through 12 th Grade. Primary State Funding Division I funds are utilized to pay the state portion of salaries and other employment costs for all stateauthorized positions. These funds may be used for most classifications of district employees. This appropriation accounts for ~70% of state funding (excluding capital). Other Employment costs include the state portion of: pension, Social Security, Medicare, worker compensation insurance, unemployment insurance. Division I Units represent the number of earned Teaching units based on student population, as established during the September 30 Unit Count. Division II funds are generated through the District s unit count (enrollment) and is comprised of Energy funds $2,435 per unit, and All other Costs at $2,925 per unit. All other Costs is the primary source of funds for materials and supplies. Division II funding is calculated based on the number of division I units with adjustments made for Vocational Funding. Division III is designed to equalize the revenue for all Delaware school districts based on a complex formula annually adjusted in accordance with a sales to assessment survey of real estate values. These funds are utilized to offset local salaries and other employment costs and currently generate $6,465 per unit. This rate was frozen at FY 2009 level. State wide property reassessment is required for reconsideration. Educational Sustainment Fund was continued this year by the General Assembly to support local salary and other employment expenses. Transportation Funds are provided through a formula to provide student transportation to and from school. This funding is allocated based on the district s routes and miles associated with each route. Each route is approved by the state, and only includes the miles between the first student pick up and the last student dropoff. Mileage between bus yards (storage facilities) and the first pick up/last drop off are referred to as deadhead miles and are not covered by the state. (This is significant to the District, since our bus yard is located in Newark with student runs often begin and end in Wilmington.) The State Legislature approved funding for this year at 90% of calculated costs. Vocational Education Funds ( 509 ) is provided for supplies, materials and equipment for Department of Education approved vocational career programs offered in our secondary schools (middle and high schools). Vocational funding is calculated based upon the number of hours students have enrolled in State approved vocational programs. Other State Funds represent any number of state instructional pass through monies. Some of these include: Cafeteria Salaries; Drivers Education; Parent Early Education Center; Adult Education; Professional Development; and Contractual Options (cash out of related services units to provide hard to fill services for special need students)

11 SEPTEMBER 30 UNIT COUNT The September 30 Unit Count is inclusive of all operating units of the District, including our special programs. Actual funding will flow to the respective agencies. Overall, student population as of September 30, 2015 was 15,553, representing a reduction of 702 students. Units earned decreased units to 1, SUMMARY OF ENROLLMENT & UNITS BY SCHOOL FOR SEPTEMBER 30, NEED BASED ENROLLMENT UNITS SCHOOL PreK K BAS INT CMP Total PreK K BAS INT CMP VOC DED Total Brookside Elem (330310) Marshall Elem (330312) Jones Elem (330314) Downes Elem (330318) Gallaher Elem (330320) Keene Elementar (330321) Leasure Elem (330322) Maclary Elem (330324) McVey Elem (330326) Porter Road (330327) Smith Elem (330330) West Park Place (330332) Wilson Elem (330334) Brader Elem (330339) Bancroft Elem (330350) Bayard Middle (330352) Drew-Pyle (330354) Elbert-Palmer (330356) Pulaski Elem (330358) Stubbs Elem (330362) Gauger_Cobbs Mi (330372) Kirk Middle (330374) Shue-Medill Mid (330376) Christiana High (330390) Glasgow High (330392) Newark High (330394) 0 0 1, , REACH/CBIP (330512) Christina ILC (330535) Alternative Pro (330537) Brennen School (330538) Sterck School (330540) Christina Early (330545) TOTAL 154 5,561 7, , , FEDERAL FUNDING The Christina School District receives Federal Funds from the State of Delaware. The District is not a direct recipient of Federal Funds. The District is considered a sub recipient of the State s Federal Grant Awards. The District submits to the State, a consolidated grant application which encompasses the following Federal Programs: Title I, Part A (Title I) of the Elementary and Secondary Education Act, as amended (ESEA) provides financial assistance to local educational agencies (LEAs) and schools with high numbers or high percentages of children from low income families to help ensure that all children meet challenging state academic standards. The District utilizes the school wide approach to administer the program. Qualifying schools are therefore eligible to utilize funding for the general benefit of the student body. The emphasis in school wide program schools is on serving all students, improving all structures that support student learning, and combining all resources, as allowed, to achieve a common goal. Title II Part A (Improving Teacher Quality) The objective of this grant is to increase student academic achievement through strategies such as improving teacher and principal quality and increasing the number of highly qualified teachers in the classroom and highly qualified principals and assistant principals in schools, through professional development activities

12 State Professional Development Fund (similar to Title II Part A, except State funding) Title III, LEP This program is designed to improve the education of limited English proficient children and youths by helping them learn English and meet challenging state academic content and student academic achievement standards. Carl D. Perkins Vocational and Technical Education funds are provided to increase focus on the academic achievement of career and technical education students, and strengthen the connections between secondary and postsecondary education. Individuals with Disabilities Education Act (IDEA) funds are received for two programs IDEA 3 5, and IDEA IDEA is the primary law governing special education services in public schools. It is categorical funding to assist in meeting costs of providing special education and related services to children with disabilities. Funds can be utilized for teacher salaries and other personnel, instructional materials, and related services such as occupational and physical therapy or specialized transportation. Other Federal Grants The District receives a large number of other federal grants that are either for school improvement or another specific purpose. All grant applications are individually submitted, and approved by the State Department of Education. At the beginning of this fiscal year, there are 61 active federal grants (not part of the consolidated grant components listed above) with an average authorization to spend of ~$600,000 Federal Grants have beginning and end dates that are not aligned with the State fiscal year. The Federal fiscal year runs from October 1 through September 30. Grant periods typically extend beyond the District fiscal year and are greater than 12 months. Budgets for the grants are submitted in conjunction with the applications. Expenses are monitored to align with approval

13 DIVISION OPERATING BUDGET

14 BUDGET - FISCAL YEAR ENDING JUNE 30, 2016 Final Budget PROJECTED RECEIPTS Budget FY 2015 Receipts FY2015 Projected FY 2016 Final Budget STATE FUNDS Formula Salaries & OEC's $ 93,800,000 $ 92,404,237 $ 90,780,000 $ 89,900,000 Cafeteria Salaries $ 1,787,250 $ 1,733,845 $ 1,800,000 $ 1,767,605 Division II, AOC $ 2,805,876 $ 2,991,906 $ 2,850,764 $ 2,780,649 Division II, AOC - Voc $ 425,576 $ 425,576 $ 425,576 $ 422,250 Division II, Energy $ 2,173,311 $ 2,690,115 $ 2,373,200 $ 2,604,452 Division III, Equalization $ 6,491,670 $ 6,903,844 $ 6,300,918 $ 6,373,612 State Transportation $ 8,193,950 $ 7,536,714 $ 7,536,714 $ 7,536,714 Related Services $ 535,794 $ 539,075 $ 539,075 $ 119,000 Excellence Option $ - $ 875,000 $ 1,726,900 Drivers Ed. $ 49,651 $ 49,902 $ 49,902 $ 51,215 Unique Alternative $ 1,220,000 $ 1,436,527 $ 1,436,527 $ 1,505,712 Professional Development $ 206,907 $ 206,907 $ 215,132 $ 215,132 School Improvement $ 317,500 $ 317,508 $ 317,508 $ 45,000 Minor Capital Improvements $ 1,265,990 $ 1,212,751 $ 1,149,988 $ 1,149,988 Major Capital Improvements $ - $ - $ - $ - Educational Sustainment Fund $ 3,799,935 $ 3,799,935 $ 3,630,365 $ 3,771,481 Technology Block Grant $ 314,901 $ 314,889 $ 300,851 $ 301,438 Other State Revenue $ 150,000 $ 63,847 $ 90,000 $ 90,000 Total State Funds $ 123,538,311 $ 122,627,578 $ 120,671,520 $ 120,361,148 LOCAL FUNDS Budget FY 2015 Receipts FY2015 Projected FY 2016 Final Budget Current Expense Tax Receipts $ 76,856,900 $ 77,431,931 $ 77,401,038 $ 77,401,038 Charter/Choice Payments $ (19,425,573) $ (18,897,452) $ (21,626,151) $ (21,757,709) Debt Service Tax Receipts $ 7,370,000 $ 7,419,839 $ 6,487,323 $ 6,487,323 Tuition Tax Receipts $ 25,500,000 $ 26,296,405 $ 26,479,551 $ 26,479,551 Minor Capital Tax Receipts $ 802,000 $ 808,501 $ 766,659 $ 766,659 Tech Maintenance $ 921,000 $ 921,888 $ 925,961 $ 925,961 Match Tax (Reading/Math/Extra Time) $ 1,520,000 $ 1,558,135 $ 1,558,135 $ 1,558,135 Indirect Cost $ 900,000 $ 2,270,343 $ 1,500,000 $ 1,500,000 Cafeteria $ 6,800,000 $ 7,556,288 $ 7,600,000 $ 7,600,000 Pre-School $ 400,000 $ 193,770 $ 150,000 $ 150,000 Other Local Revenue $ 500,000 $ 1,290,290 $ 505,000 $ 605,000 Parents as Teachers/Stay & Play $ 457,000 $ 457,000 Major Capital Improvements (ESCO) $ 5,300,000 $ - Total Local Funds $ 102,144,327 $ 106,849,938 $ 107,504,516 $ 102,172,958 FEDERAL FUNDS (Award) Budget FY 2015 Receipts FY2015 Projected FY 2016 Final Budget IDEA Part B (3-21) $ 4,318,187 $ 4,560,487 $ 4,445,303 $ 4,445,303 IDEA Part B (3-5) $ 162,094 $ 171,744 $ 163,009 $ 163,009 Title I $ 6,065,071 $ 6,065,071 $ 6,205,104 $ 6,205,104 Title II $ 1,368,898 $ 1,368,898 $ 1,553,243 $ 1,553,243 Title III $ 233,260 $ 233,260 $ 196,575 $ 196,575 Title III Immigrant $ 3,650 $ 3,650 $ 2,686 $ 2,686 Perkins $ 423,639 $ 423,639 $ 446,773 $ 446,773 SIGG 1003G/ Priority $ 250,000 $ 253,092 $ 1,279,200 $ - Focus School Funds $ 245,000 $ 247,163 $ 200,000 $ 200,000 Other Federal Revenue $ 397,402 $ 781,715 $ 400,000 $ 400,000 Total Federal Funds $ 13,467,201 $ 14,108,719 $ 14,891,893 $ 13,612,693 `

15 OTHER FUNDS Budget FY 2015 Receipts FY2015 Projected FY 2016 Final Budget Adult Education $ 160,698 $ 685,348 $ 650,000 $ 663,000 PEEC $ 825,000 $ 530,800 $ 530,800 $ 530,800 New Castle County Learning Center $ 226,800 $ 226,800 $ 226,800 $ 226,800 ECAP $ 482,800 $ 484,800 $ 484,800 $ 484,800 CSCRP $ 80,000 $ 91,010 $ 68,000 $ 92,000 Total Other Funds $ 1,775,298 $ 2,018,758 $ 1,960,400 $ 1,997,400 All Funds Total $ 240,925,137 $ 245,604,993 $ 245,028,329 $ 238,144,

16 AGENCY FINAL BUDGET STATE & LOCAL FUNDS Operating Unit Oper Unit Name FINAL BUDGET District Expenditures $ 140,208, Public Communications $ 197, Superintendent $ 62, Deputy Superintendent $ 55, Curriculum/Instructional Support $ 1,416, BiLingual $ 5,218, Student Services and Support $ 1,101, Special Education $ 91, Special Services $ 4,598, Business Office $ 24,304, Facilities Management $ 2,013, Grants Office $ 221, Technology $ 2,524, Personnel/Hr $ 174, Child Nutrition Operations $ 10,246, State Transportation $ 12,873, Debt Service $ 7,027, Major Cap $ Minor Cap $ 1,916, Parent Early Education $ 879, Other District Programs $ 196, Summer School $ 29, Adult Education $ 283, Elementrary Ed $ 347, Secondary Ed $ 1,333, Research and Assessment $ 297, A New Castle County Learning Ctr $ 257, A Robert S. Gallaher Es $ 45, A Sarah Pyle Academy $ 1,666, A George V. Kirk Middle School $ 124, A Newark High School $ 242, A Christina Early Education $ 768, A Brookside Elementary School $ 27, A Thurgood Marshall Es $ 62, A Albert H. Jones Es $ 36, A John R. Downes Es $ 38, A William B. Keene Es $ 55, A May B. Leasure Es $ 45, A R. Elisabeth Maclary Es $ 33, A Joseph M. Mcvey Es $ 36, A Oberele Elem $ 60, A Jennie E. Smith Es $ 48, A West Park Place Es $ 31, B Montessori Academy West Park $ 5, A Etta J. Wilson Es $ 34, A Henry M. Brader Es $ 41, A Bancroft Intermediate School $ 28, B Monterssori Academy Bancroft $ 5, A Bayard Intermediate School $ 62, A Elbert Palmer Ms $ 19, A Casimir Pulaski Ms $ 36, A Frederick Douglass Stubbs Ms $ 27, A Gauger Cobbs Middle School $ 162, A Shue Medill Middle School $ 93, A Christiana High School $ 148, A Glasgow High School $ 174, A Douglass Alternative School $ 5,000 Grand Total $ 222,047,

17 Building budgets Final IBU # Student Enrollment 9/30/2015 Allocation Building FY Brookside 318 $ 27, Marshall 730 $ 62, Jones 408 $ 36, Downes 454 $ 38, Gallaher 535 $ 45, Keene 655 $ 55, Leasure 537 $ 45, Maclary 399 $ 33, McVey 435 $ 36, Oberle 716 $ 60, Smith 571 $ 48, West Park 371 $ 31, B Montessori West Park $ 5, Wilson 409 $ 34, Brader 490 $ 41, Bancroft 338 $ 28, B Montessori Bancroft $ 5, Bayard 416 $ 35, Douglass $ 5, Elbert Palmer 228 $ 19, Pulaski 428 $ 36, Stubbs 321 $ 27, Gauger 995 $ 84, Kirk 711 $ 60, Shue 857 $ 72, Christiana 739 $ 62, Glasgow 822 $ 69, Newark 1,287 $ 109,395 CEEC 252 $ 21,420 Grand Total 14,422 $ 1,242,820 Discretionary School Budgets are determined by student count. The Final Budget is based on the September 30 count. Allocation per student was decreased from $130 to $85 per student. To partially offset this decrease, Copier leases have been removed from Building Budgets. These are discretionary dollars, the use of which is determined by the School Leader

18 Final Budget by Use of Funds FISCAL 2016 BUDGET Final RESTRICTED LOCAL UNRESTRICTED LOCAL STATE STATE CAPITAL TOTAL Employee Expenses $13,779,647 $42,903,720 $107,461,925 $0 $164,145,292 Contracted Services $24,153,165 $7,964,665 $8,498,390 $1,126,988 $41,743,208 Supplies & Materials $4,902,674 $905,500 $2,714,143 $23,000 $8,545,317 Debt Svc/ Principal & Int $7,027,517 $7,027,517 Equipment $272,000 $53,000 $224,800 $549,800 Travel $13,350 $16,600 $6,275 $36,225 Grand Total $50,148,353 $51,843,485 $118,905,532 $1,149,988 $222,047,

19 Consolidated Grant Account Title I, Part A Title II, Part A IDEA 611 (3-21) IDEA 619 (3-5) Perkins Title III - ELL Title III - Immigrant Grand Total Salaries $ 3,789,923 $ 1,287,766 $ 2,657,465 $ 16,320 $ 9,400 $ 7,760,875 Contracted Services $ 1,899,232 $ 213,774 $ 1,546,177 $ 107,301 $ 88,755 $ 62,000 $ 2,633 $ 3,919,872 Supplies and Materials $ 296,375 $ 5,000 $ 75,000 $ 20,000 $ 290,008 $ 116,321 $ 802,703 Indirect Costs $ 186,574 $ 46,703 $ 133,661 $ 4,901 $ 13,434 $ 3,854 $ 53 $ 389,180 Travel $ 31,000 $ 30,000 $ 14,487 $ 54,576 $ 5,000 $ 135,063 Audit Fees $ 2,000 $ 3,000 $ 5,000 Grand Total $ 6,205,104 $ 1,553,243 $ 4,445,303 $ 163,009 $ 446,773 $ 196,575 $ 2,686 $ 13,012,693 Award FY 2015 $ 6,065,071 $ 1,405,477 $ 4,318,187 $ 162,094 $ 423,639 $ 233,260 $ 3,650 $ 12,611,378 Change from Prior Year $ 140,033 $ 147,766 $ 127,116 $ 915 $ 23,134 $ (36,685) $ (964) $ 401,

20 TUITION BASED PROGRAMS OPERATING BUDGETS

21 Tuition Programs and Other Agencies Tuition School Programs including the Sarah Pyle Academy and the Bilingual Program are operated within Agency (Regular School). Other Tuition Programs include: The Delaware School for the Deaf; the Christina ILC/ REACH program; and the Delaware Autism Program. Students in these programs are typically provided higher levels of support through the State s Needs Based Funding formula. Revenue to cover the expenses not covered by the State is generated through a tuition billing process. Districts are sent tuition bills (after approval from the State of Delaware Secretary of Education) based on the number of months a student attended the program. The Tuition bill represents the local share of approved positions; expenses in excess of state funding, and unique services driven by student Individualized Education Plan (IEP). The Individuals with Disabilities Education Act (IDEA) requires public school to develop an IEP for every student with a disability found to meet the federal and state requirements for special education. The IEP must be designed to provide the student with a Free Appropriate Public Education. DELAWARE SCHOOL FOR THE DEAF The mission of the Delaware School for the Deaf, a program serving Deaf and hard of hearing students birth through twenty one years of age, is to educate students with rigorous achievement standards, to develop their linguistic competence in both ASL and English, and to prepare them to be contributing citizens, by providing access to language and information in a safe and supportive learning environment. Billing for District share is based on Delaware Code. BUDGET - FISCAL YEAR ENDING JUNE 30, 2016 Final Budget PROJECTED RECEIPTS Division - 51 Christina School District Receipts FY2015 Projected FY 2016 Final Budget STATE FUNDS Formula Salaries & OEC's $ 5,378,560 $ 5,490,000 $ 5,450,000 Division II, AOC $ 129,373 $ 129,373 $ 124,868 Division II, AOC - Voc $ - Division II, Energy $ 107,700 $ 107,700 $ 103,950 Division III, Equalization $ 330,044 $ 330,000 $ 318,553 State Transportation $ 1,060,566 $ 1,061,000 $ 1,061,000 Residence Other Cost $ 84,834 $ 88,000 $ 88,000 Pre-School Summer $ 7,099 $ 7,100 $ 7,100 Other State $ 51,299 $ 51,000 $ 51,300 Minor Capital Improvements $ 63,073 $ 64,725 $ 64,725 Total State Funds $ 7,212,549 $ 7,328,898 $ 7,269,496 LOCAL FUNDS Current ExpenseTuition Billing $ 4,519,314 $ 4,820,000 $ 4,790,000 Other Local Revenue $ 33,000 $ 30,000 $ 30,000 Total Local Funds $ 4,552,314 $ 4,850,000 $ 4,820,000 All Funds Total $ 11,764,863 $ 12,178,898 $ 12,089,

22 OperatingUnit Oper Unit Name FY 2015 Preliminary FY 2016 Final Budget District Expenditures $ 7,979, $ 8,139,276 $ 8,139, State Transportation $ 1,208, $ 1,232,546 $ 1,232, Major Cap $ 38, $ Minor Cap $ 63, $ 64,334 $ 64, Summer School $ 115, $ 117,864 $ 117, Deaf/Blind Program $ 889, $ 907,009 $ 907, A Sterck School $ 1,630, $ 1,662,908 $ 1,662,908 Grand Total $ 11,924, $ 12,123,939 $ 12,123,939 DISTRICT PROGRAMS REACH and Intensive Learning Center Programs Realistic Educational Alternatives for Children with Disabilities The Realistic Educational Alternative for Children with Disabilities or R.E.A.C.H. Program provides an excellent education for students from 2 1/2 to 21 years of age with moderate to severe developmental disabilities. To maximize access to the program in school throughout the Christina School District, we offer R.E.A.C.H. in 18 classrooms and have a vocational component located at 12 separate locations throughout the District. To help students thrive in real life educational and vocational situations, students are assigned to age appropriate classroom settings and/or vocational settings. The classroom programs are an integral part of the total school community, involving a high degree of interaction with age appropriate peers. ILC Program Christina School District provides additional support for students attending our regular schools who need additional support. These students are of 2 1/2 to 21 years of age with moderate developmental disabilities. To help students thrive in real life educational and vocational situations, students are assigned to age appropriate classroom settings and/or vocational settings. The classroom programs are an integral part of the total school community, involving a high degree of interaction with age appropriate peers

23 BUDGET - FISCAL YEAR ENDING JUNE 30, 2016 Preliminary Budget PROJECTED RECEIPTS Division - 56 & 59 Christina School District - REACH/ILC Receipts FY2015 Projected FY 2016 Final Budget STATE FUNDS Formula Salaries & OEC's $ 10,881,814 $ 11,100,000 $ 11,051,000 Division II, AOC $ 404,186 $ 410,000 $ 393,716 Division II, AOC - Voc $ 22,015 $ 22,000 $ 31,784 Division II, Energy $ 354,804 $ 360,000 $ 354,220 Division III, Equalization $ 955,130 $ 955,130 $ 941,609 State Transportation $ 2,112,708 $ 2,112,800 $ 2,112,800 Other State $ - Minor Capital Improvements $ - Total State Funds $ 14,730,657 $ 14,959,930 $ 14,885,129 LOCAL FUNDS Current ExpenseTuition Billing $ 8,946,512 $ 8,424,000 $ 6,000,000 Other Local Revenue $ 345,161 $ 345,000 $ 345,000 Total Local Funds $ 9,291,673 $ 8,769,000 $ 6,345,000 All Funds Total $ 24,022,330 $ 23,728,930 $ 21,230,129 OperatingUnit Oper Unit Name FY 2015 Preliminary FY 2016 Final Budget District Expenditures $ 15,893,750 $ 16,211,625 $ 16,211, Division I Sal/Other State P $ 328,456 $ 335,025 $ 335, State Transportation $ 2,389,403 $ 2,437,191 $ 2,437, Summer School $ 670,150 $ 683,553 $ 683, Networks $ 546,511 $ 557,441 $ 557, Options/ ILC $ 2,096,126 $ 2,138,049 $ 2,138, A Reach/Cbip $ 582,163 $ 593,806 $ 593,806 Grand Total $ 22,506,559 $ 22,956,690 $ 22,956,

24 DELAWARE AUTISM PROGRAM The Delaware Autism Program is a State wide program providing the educational services for students with autism and their families. Students are served from birth through 21 years of age. Students attend the Brennen School, District schools, as well as Newark Methodist Preschool, Newark Wesleyan Methodist Preschool and the University of Delaware. The Delaware Autism Program is recognized as a leader in the country. BUDGET - FISCAL YEAR ENDING JUNE 30, 2016 Preliminary Budget PROJECTED RECEIPTS Division - 60 Christina School District - AUTISM Receipts FY2015 Projected FY 2016 Final Budget STATE FUNDS Formula Salaries & OEC's $ 15,713,766 $ 16,100,000 $ 16,500,000 Division II, AOC $ 463,081 $ 480,000 $ 463,155 Division II, AOC - Voc $ 30,250 $ 30,250 $ 33,978 Division II, Energy $ 410,687 $ 440,000 $ 413,853 Division III, Equalization $ 1,196,382 $ 1,200,000 $ 1,201,979 State Transportation $ 3,090,396 $ 3,100,000 $ 3,100,000 Other State $ 11,789 $ 11,800 $ 11,800 Residence Other Cost $ 192,671 $ 212,900 $ 212,900 Total State Funds $ 21,109,023 $ 21,574,950 $ 21,937,665 LOCAL FUNDS Current ExpenseTuition Billing $ 10,300,539 $ 10,112,000 $ 10,500,000 Other Local Revenue $ 471,108 $ 400,000 $ 400,000 Total Local Funds $ 10,771,647 $ 10,512,000 $ 10,900,000 All Funds Total $ 31,880,670 $ 32,086,950 $ 32,837,665 OperatingUnit Oper Unit Name FY 2015 Projected FY 2016 Final Budget District Expenditures $ 21,343,152 $ 21,684,815 $ 22,812, State Transportation $ 3,421,069 $ 3,489,490 $ 4,094, Summer School $ 1,691,723 $ 1,725,557 $ 1,725, Autism Office Admin $ 818,864 $ 835,241 $ 835, A Brennen School (The) $ 3,691,968 $ 3,765,559 $ 3,807, A Autism Group Home $ 569,624 $ 578,634 $ 578,727 Grand Total $ 31,536,400 $ 32,079,297 $ 33,855,

25 Glossary of Terms Appropriation A budgetary account established to record specific authorizations to spend. The account is credited with the original and any supplementary appropriations, and is charged with expenditures and encumbrances. Board Approved Budget The District s spending plan for the current fiscal year as approved by the Christina Board of Education. Current Expense Taxes General purpose revenues collected on the basis of a tax rate for every $100 of assessed value of property. Debt Service Tax Revenues collected to pay for the principal and interest payments on bonds sold for capital projects. Bonds generally have twenty year amortizations and are sold by the State on behalf of the District, utilizing the State s credit rating. The State currently maintains a AAA rating (the highest rating), yielding the lowest possible borrowing rates. Division I Funds State funds allocated for personnel s salary and other employment costs (OEC). These funds are earned on the basis of units. Division II Funds State Funds allocated for materials, supplies and services, including energy. These funds are allocated on the basis of earned units Division III (Equalization Funds) Funds allocated on the basis of property values, tax rates, and enrollments to equalize disparities in funding among districts statewide. Encumbrance A purchase order or promise to pay. Vendor has not been paid; funds are set aside or encumbered to assure availability when invoice is presented for payment. Expenditure Payment made to a vendor Educational Sustainment Fund State allocation (based on earned units) designated for payroll and payroll related expenses. This fund was approved by the General Assembly through epilogue language to replace funds provided by the Federal Government (Education Jobs Fund) First State Financials (FSF) the Statewide Accounting System Federal ARRA Funds The Federal Government in an attempt to stimulate the economy during the current fiscal crisis established the American Recovery and Reinvestment Act (ARRA). ARRA funds are directed towards Title I schools. Fiscal Year State (July 1 through June 30); Federal (October 1 through September 30) Final Budget Budget Projections made based upon enrollment confirmed through the September 30 Unit Count Process Individualized Education Plan (IEP) the educational program to be provided to a child with a disability. Minor Capital Improvement (MCI) Revenues collected through a separate tax for the upkeep and maintenance of non capitalized improvements. MCI funds are matched on a 60/40 basis by the State, with the amount established in the State Capital Budget. Operating Unit A specific program area for allocation of funds within FSF Other Employment Cost (OEC) Employer costs that include pensions, workers compensation, unemployment insurance, and health insurance

26 Needs Based Funding Methodology of calculation for state unit funding. Combines diagnosis categories into four categories of needs, including regular, basic, intense and complex. (see Units below) Percent Obligated Total encumbered amount plus total expenditure compared to total budget. Preliminary Budget District operating budget utilized until a final budget can be prepared (based on the September 30 Unit Count) Revenue Budget Projected receipts from State, Local and Federal sources. Tuition Tax Revenues Collected for funding special schools and programs in the District. Includes: The Delaware School for the Deaf, the Delaware Autism Program; REACH; ILC; Private Placement; the Bilingual Program; and Sarah Pyle Academy. In addition Tuition Tax is utilized for payments to similar programs offered by other Districts for attendance of Christina School District students. Units Division I and Division III units are earned based upon a State formula adjusted for age and child need. 1 Unit is earned for each number of students (see below table) Pre School 12.8 K (Regular Ed) (Basic) 8.4 Pre K 12 (Intensive) 6 Pre K 12 (Complex) 2.6 Division II Units are based on earned units adjusting for Vocational Units