Winona Area Public Schools

Transcription

1 District Budget Reduction Committee Data Packet Meeting Dates: Meeting Time: Meeting Place: Contact Info: Tuesday, January 17, 2017 (Postponed Weather) Tuesday, January 24, 2017 Tuesday, February 21, :00 5:15 PM District Office Conference Rooms Sarah Slaby, Director of Finance

2 District Budget Reduction Committee Data Packet Table of Contents Topic Page Membership Information 1 Ground Rules 2 Budget Reduction Timeline 3 What is a Fund Balance Projected Fund Balance 5 Historical Budget Data Unreserved Budget By Category Remaining Unreserved Budget (After Removing Fixed Items) Detailed Unreserved Budget By Category 9 17 Athletics & Activities Data Elementary Class Size Guidelines 21 Enrollment Data Cuts Examination of Revenues 25 How To Submit A Reduction Idea 26

3 District Budget Reduction Committee Membership Position Name Address Executive Cabinet Sarah Slaby District Directory Executive Cabinet Pat Blaisdell District Directory Executive Cabinet Kelly Halvorsen District Directory Elementary Principal Andrea Eisner District Directory Elementary Principal Arthur Williams District Directory Elementary Principal Dawn Lueck District Directory Middle School Principal Brad Berzinski District Directory High School Principal Mark Anderson District Directory Teacher Leader Jefferson Mary Cappel District Directory Teacher Leader Madison Erin Siemback District Directory Teacher Leader WMS Cory Hanson District Directory Teacher Leader WSHS Shannon Helgeson District Directory Teacher Leader W K Emily Cassellius District Directory Teacher Leader Goodview Britta Browne District Directory Teacher Leader WALC LaDawn Kovala District Directory Other Group Casey Indra District Directory Other Group Audrey Mercier District Directory Other Group Heather Bradberg District Directory Other Group Terry Thrune District Directory Community Brian Sveen meeee729@gmail.com Community Bill Niemeyer Community Sandy Niemeyer Community Jerry Papenfus Community Student Jordan Buerck District Directory Community Facility Task Force Nathan Pollock District Directory Community Vanessa Butenhoff mvbuten@centurylink.net Community Allen Hillery allen@wentsailing.com Community Michael Lehnertz lehnertzmichael79@gmail.com Community Joshua Datta joshua.datta@gmail.com Community Marvin Hodge marvhodge@gmail.com Community Ted Hazelton railroadman6@hotmail.com Community Steve Volkman srv.1413@gmail.com School Board Member Karen Coleman District Directory School Board Member Steve Schild District Directory Page 1

4 District Budget Reduction Committee Ground Rules 1. Be Respectful We are all in this together. Making budget reductions is not a fun process for anyone involved. Please come to the table with the best interest of the kids of in mind and know that your fellow committee members are doing the same. 2. Be Sensitive Because the majority of the district's budget is related to salary and benefits, making reductions will mean real people losing employment. Please keep this mind and be sensitive when discussing budget reductions. However, this does not mean we can shy away from these tough conversations. 3. Be On Time This committee does not spend a lot of time together face to face. Much of the work happens between the two meetings as ideas are being gathered. Please make our time together as productive as possible by being on time. Page 2

5 Budget Reduction Timeline Date December 1, 2016 December 15, 2016 December 16, 2016 January 5, 2017 January 6, 2017 January 17, 2017 January 18, 2017 thru February 3, 2017 January 18, 2017 thru February 17, 2017 February 21, 2017 February 23, 2017 March 2, 2017 March 3, 2017 Various March Dates April 6, 2017 June 1, 2017 June 15, 2017 Activity School Board approves reduction goal of $1.5 million School Board is briefed on timeline for budget reductions Notify community of opportunity to participate in District Budget Reduction Committee (DBRC) > Place ad in paper > Place information on district website > Share flyer to be posted in buildings, shared with PTA's, shared at staff meetings > Require application in case response is high and there is a need to make selections School Board takes action > Approves timeline for budget reductions > Name representatives for District Budget Reduction Committee (if desired) > Make community member selections for DBRC, if needed (lottery, by interest represented) Send out meeting invitation for District Budget Reduction Committee (about 30 people) > Executive Cabinet Members (3) > Principal Representatives (Elementary, Middle, Secondary) (3) > Teacher Leaders (Nominated by Principals, one per PreK 12 building) (8) > Representatives from other groups (EA's, Maint, Clerical, Non Affiliated) (4) > Community Members (10) > School Board Representatives (2) First Meeting of District Budget Reduction Committee (4:00 5:15 at District Office) > Discuss need for reductions and fund balance impact > Committee purpose: help gather reduction ideas, help rank list of reduction ideas > Give direction on how to submit budget reduction ideas for costing > Set up future meeting date(s) Submission of Budget Reduction Ideas via Google Costing of Budget Reduction Ideas Second Meeting of District Budget Reduction Committee (4:00 5:15 at District Office) > Discuss ideas submitted and potential savings > Rank ideas and provide rationale Results of the DBRC process shared with District Administrative Team Superintendent shares draft of recommended budget reductions with School Board Draft of recommended budget reductions placed on district website Community Forums and presentations at staff meetings > Share information with whomever wishes to be informed > Talk about the rationale behind the reductions and their impact on WAPS School Board takes action > Approving specific budget reductions > Adopts resolution on proposed staff non renewals or unrequested leaves First reading of proposed budget School Board approves budget Notes: Dates subject to change as needed. Superintendent will be updated throughout the process. Page 3

6 District Budget Reduction Committee Someone Explain to Me What A Fund Balance Is.. What is a Fund Balance? In very simple terms, fund balance is what is left over at the end of the year after all revenues and expendidtures have been recorded. This is not the same as a cash balance. While a cash balance is simply the amount of cash the district has sitting in the bank, the fund balance also takes into account revenues that are due to the district at year end (from state, federal or local sources) as well as amounts the district owes to vendors but had not yet issued a check for as of year end. Why are there so many different Fund Balance numbers? School districts are required to use several different funds to differentiate different portions of district operations within the general ledger. For example, Food Service uses fund 2 and has a separate fund balance than Community Education which uses fund 4. In addition, within each of the funds, there are certain legislatively required fund balance reserves to which school districts must adhere. Thus the terms "reserve fund balance" and "unreserverd fund balance". What is a Reserved Fund Balance? A reserved fund balance simply tracks the residual revenue after paying for expenditures of a specified purpose. An example of a reserved fund balance is the Staff Development reserved fund balance maintained within the general fund. Districts are required to use a legislatively determined portion of general education aid (2% or about $400,000 annually in Winona) to pay for staff devlopment opportunities for all district staff. This amount of revenue is setaside in the Staff Development reserve fund balance. As permitted expenditures are made, the reserved fund balance is reduced. At the end of the year, any funds left in the Staff Development reserve fund balance must be carried over to the next year and can only be used for future staff development expenditures. These reserved funds cannot be used for general operations of the district. What is an Unreserved Fund Balance? The unreserved fund balance is whatever is left after all required reserve balances have been accounted for. The unreserved fund balance for any given fund can be used for the general operations otherwise accounted for in that fund. This does not allow fund balance to cross between funds. For example, if Community Education had a large unreserved fund balance, that fund balance could only be used for Community Education and could not be transferred to the General Fund. Districts need to monitor the unreserved fund balance to ensure that at a minimum it does not end up at a deficit balance. Better financial practice calls for an unreserved fund balance goal to aid the district in the typical ups and downs of school finance as well as unforseen emergencies that may arise. How much Unreserved Fund Balance do we need to maintain? Each district (and school board, for that matter) can have its own approach to setting a fund balance goal. In Winona, board policy calls for a goal of 16.67% of expenditures. This is equal to about two months operating expenditures. The district's auditor typically uses a goal of 1 to 2 months operating expeditures. The preliminary budget for 2017 is projecting the ending unreserved fund balance will be at about 11% Page 4

7 Independent School District 861 District Summary 16REV2 Projected Balance For the Period July 1, 2016 to June 30, 2017 Revised Budget 17ADP Projected Balance General Fund June 30, 2016 Revenues Expenditures Transfers Reserve Impact June 30, 2017 Expenditures Unreserved Unassigned ** 5,824, ,191, ,652, (1,460,487.83) 4,363, % Unreserved 5,824, ,191, ,652, (1,460,487.83) 4,363, Restricted/Reserved Health & Safety (1,722,224.71) 766, , (956,099.79) Operating Capital 254, , , (251,947.26) 2, Deferred Maintenance 57, , (57,214.41) LT Facilities Maintenance 1,089, , , , Nonspendable 57, , Staff Development 9, , , (0.01) 9, Teacher Evaluation Safe Schools 120, , Kolter Estate 127, , Student Activities 183, , , , Reserved (1,032,772.45) 3,369, ,763, , (427,055.05) General 4,791, ,561, ,415, (854,770.43) 3,936, Page 5

8 6 year Budget History Final Budget Actual Final Budget Actual Final Budget Actual Beginning Fund Balance $ 8,682, $ 8,682, $ 8,099, $ 8,099, $ 7,215, $ 7,215, Revenues 36,737, ,635, ,496, ,654, ,855, ,357, Expenditures (37,186,704.60) (37,037,527.19) (38,809,894.78) (38,499,861.68) (37,975,712.75) (38,729,436.51) Transfers (63,553.30) (180,432.58) (63,553.30) (38,400.69) (77,000.00) (71,598.72) Change (513,138.95) (582,870.90) (1,377,348.95) (883,930.47) (1,197,631.68) (1,443,790.32) Ending Fund Balance $ 8,169, $ 8,099, $ 6,722, $ 7,215, $ 6,017, $ 5,771, % of Expenditures 21.97% 21.87% 17.32% 18.74% 15.85% 14.90% % Change in Gen Ed Formula 1.00% 1.00% 1.50% Teacher Contract Settlement % 1.00% 1.00% 1.00% Final Budget Actual Final Budget Actual Prelim Budget Beginning Fund Balance $ 5,771, $ 5,771, $ 5,911, $ 5,911, $ 5,824, Revenues 39,348, ,501, ,523, ,726, ,191, Expenditures (38,530,883.16) (39,295,771.17) (39,544,554.41) (40,223,253.06) (39,652,337.47) Transfers (77,000.00) (66,199.20) (65,938.63) (228,918.69) Change 740, , (86,673.06) (725,409.49) (1,460,487.83) Ending Fund Balance $ 6,512, $ 5,911, $ 5,824, $ 5,185, $ 4,363, % of Expenditures 16.90% 15.04% 14.73% 12.89% 11.01% % Change in Gen Ed Formula 1.50% 2.00% 2.00% Teacher Contract Settlement % 2.00% 2.00% 3.00% Note: The teacher contract settlement percentage is provided for comparison purposes only and not to single out the teacher group. Typically, the other bargaining units receive a settlement percentage similar to the teacher group (and in some instances more). The point of this illustration is that increases to the general education formula have not kept pace with settlements provided to the district's largest bargaining group. Page 6

9 Unreserved Expenditure Budget Fiscal Year Percent of Athletics/Activities $ 982, % Business Office 510, % Curriculum 501, % * Debt 475, % District Services 198, % Elementary 5,590, % * Federal 10, % * Federal Sped 830, % * Federal Title 601, % Human Resources 277, % Information Systems 883, % * Legal 20, % * Liability Insurance 127, % * Local Grants 317, % Maintenance 3,134, % Media Centers 482, % Middle School 4,242, % Pupil Support 1,572, % School Administration 1,437, % School Board 50, % Secondary 4,567, % * Severance (166,768.00) 0.42% Special Education 9,428, % Superintendent's Office 266, % Transportation 3,149, % * Unemployment 30, % * Worker's Compensation 130, % Unreserved Budget $ 39,652, Items Noted * above (2,375,721.53) Remaining Budget to Examine $ 37,276, * Categories noted with an asterisk are difficult to to make cuts in as they are an unavoidable cost of doing business (such as insurance), required by capital lease contract (debt) or it is grant related which would result in a 100% loss of the related revenue if the expenditure were cut. Page 7

10 Remaining Unreserved Expenditure Budget (after removing certain fixed and grant related items) Fiscal Year Remaining Budget Athletics/Activities $ 982, % Business Office 510, % Curriculum 501, % District Services 198, % Elementary 5,590, % Human Resources 277, % Information Systems 883, % Maintenance 3,134, % Media Centers 482, % Middle School 4,242, % Pupil Support 1,572, % School Administration 1,437, % School Board 50, % Secondary 4,567, % Special Education 9,428, % Superintendent's Office 266, % Transportation 3,149, % Unreserved Budget $ 37,276, Page 8

11 Detailed Unreserved Budget By Category Fiscal Year Athletics/Activities Administration $ 72, % Sub Teachers 3, % Non Licensed Support 42, % Other Salary 392, % Benefits 102, % Professional Services 48, % Telephone 1, % Postage % Repair Services 3, % Transportation Contract 169, % Adult Travel (Mileage, Conferences) 3, % Student Travel (Entry Fees, Hotels) 47, % Rent Expense 29, % Chargebacks 5, % Supplies 31, % Food 1, % Uniforms 18, % Dues 8, % $ 982, Business Office Administration $ 123, % Non Licensed Support 244, % Benefits 136, % Professional Services 51, % Telephone % Postage 2, % Repair Services % Adult Travel (Mileage, Conferences) % Chargebacks (97,827.60) 19.17% Supplies 8, % Software/Licenses 40, % $ 510, Page 9

12 Detailed Unreserved Budget By Category Fiscal Year Curriculum Administration $ 123, % Teachers 115, % Non Licensed Support 51, % Other Salary % Benefits 102, % Professional Services 3, % Telephone % Postage 2, % Adult Travel (Mileage, Conferences) % Chargebacks 1, % Supplies 2, % Instructional Supplies 49, % Food % Software/Licenses 48, % Technology Equipment % $ 501, District Services Teachers $ 71, % Non Licensed Support 59, % Benefits 45, % Professional Services 99, % Telephone % Postage 4, % Repair Services 4, % Adult Travel (Mileage, Conferences) 2, % Rent Expense 3, % Chargebacks (106,245.00) 53.51% Supplies 7, % Fuel 7, % Dues % $ 198, Page 10

13 Detailed Unreserved Budget By Category Fiscal Year Elementary Teachers $ 3,624, % Interpreters 98, % Sub Teachers 260, % Travel Stipend 1, % Benefits 1,480, % Adult Travel (Mileage, Conferences) % Student Travel (Entry Fees, Hotels) 1, % Chargebacks % Instructional Supplies 124, % $ 5,590, Human Resources Administration $ 118, % Non Licensed Support 49, % Benefits 51, % Professional Services 59, % Telephone % Postage % Repair Services % Adult Travel (Mileage, Conferences) % Chargebacks (21,000.00) 7.56% Supplies 4, % Food % Equipment % Software/Licenses 8, % Miscellaneous (Background Checks) 4, % $ 277, Page 11

14 Detailed Unreserved Budget By Category Fiscal Year Information Systems Administration $ 106, % Non Licensed Support 310, % Travel Stipend 5, % Benefits 163, % Professional Services 20, % Telephone % Postage % Repair Services 1, % Adult Travel (Mileage, Conferences) 1, % Rent Expense 50, % Chargebacks (8,400.00) 0.95% Supplies 3, % Software/Licenses 230, % Dues % $ 883, Maintenance Administration $ 93, % Non Licensed Support 1,123, % Benefits 509, % Professional Services 149, % Utilities (Phone, Internet, Water, Electric, Natural Gas, Fuel Oil) 757, % Trash Removal 67, % Postage % Repair Services 169, % Adult Travel (Mileage, Conferences) 1, % Supplies 238, % Fuel 14, % Equipment 6, % Dues 1, % $ 3,134, Page 12

15 Detailed Unreserved Budget By Category Fiscal Year Media Centers Lead Teachers $ 112, % Non Licensed Support 185, % Benefits 135, % Professional Services 2, % Telephone % Postage % Repair Services 2, % Adult Travel (Mileage, Conferences) % Chargebacks % Supplies 20, % Media Resources 21, % Technology Equipment % Dues % $ 482, Middle School Teachers $ 2,958, % Interpreters 48, % Security Specialists 67, % Other Salary 3, % Benefits 1,052, % Instructional Supplies 112, % $ 4,242, Page 13

16 Detailed Unreserved Budget By Category Fiscal Year Pupil Support Services School Nurses $ 108, % Social Workers 61, % School Counselors 488, % Non Licensed Support 324, % Other Salary 123, % Benefits 455, % Telephone 1, % Postage % Adult Travel (Mileage, Conferences) 1, % Chargebacks % Supplies 5, % Dues % $ 1,572, School Administration Administration $ 769, % Non Licensed Support 293, % Benefits 366, % Adult Travel (Mileage, Conferences) % Dues 7, % $ 1,437, School Board Administration $ 8, % Benefits % Professional Services 22, % Postage % Adult Travel (Mileage, Conferences) 3, % Chargebacks % Supplies 4, % Dues 11, % $ 50, Page 14

17 Detailed Unreserved Budget By Category Fiscal Year Secondary Teachers $ 2,956, % Paraprofessionals 19, % Interpreters 60, % Security Specialists 57, % Non Licensed Support 92, % Other Salary 46, % Benefits 1,197, % Adult Travel (Mileage, Conferences) % Student Placement/Tuition Paid 60, % Chargebacks (55,815.40) 1.22% Supplies % Instructional Supplies 131, % Dues 1, % $ 4,567, Page 15

18 Detailed Unreserved Budget By Category Fiscal Year Special Education Administration $ 120, % Teachers 2,827, % Paraprofessionals 2,411, % Lead Teachers 413, % Sub Paraprofessionals 90, % Physical Therapists 68, % Occupational Therapists 84, % Speech Pathologists 355, % School Nurses 24, % LPN's 27, % Social Workers 50, % Psychologists 377, % DAPE Specialists 87, % Other Salary 54, % Benefits 2,714, % Professional Services 1, % Contracted Occupational Therapist 60, % Contracted Audiologist 20, % Contracted Nursing Services 7, % Adult Travel (Mileage, Conferences) 7, % Student Travel (Entry Fees, Hotels) % Student Placement/Tuition Paid 308, % Chargebacks (729,450.00) 7.74% Supplies 0.00% Instructional Supplies 38, % Food % Dues 8, % $ 9,428, Page 16

19 Detailed Unreserved Budget By Category Fiscal Year Superintendent Office Administration $ 140, % Non Licensed Support 49, % Benefits 67, % Professional Services % Phone % Postage % Adult Travel (Mileage, Conferences) 1, % Chargebacks % Supplies 1, % Dues 4, % $ 266, Transportation Administration $ 59, % Paraprofessionals 28, % Non Licensed Support 43, % Benefits 49, % Professional Services 0.00% Phone % Postage 1, % Repair Services 1, % Transportation Contract 2,878, % Rent Expense 9, % Chargebacks % Supplies % Software/Licenses 13, % Fuel 60, % Dues 4, % $ 3,149, Page 17

20 Budget Reduction Committee Athletics & Activities Analysis District Wide Athletic & Activities Sport or Activity Salary & Benefits Officials Bussing Student Travel Supplies Other Expenses Expenses Revenues Net Costs # of Participants Net Cost Per Participant Dance 6, , , , , , $ Floor Hockey 8, , , , $ 1, Co Ed $ 15, $ $ 7, $ 1, $ $ $ 24, $ 2, $ 22, District Wide $ 15, $ $ 7, $ 1, $ $ $ 24, $ 2, $ 22, Winona Middle School Athletic & Activities Sport or Activity Salary & Benefits Officials Bussing Student Travel Supplies Other Expenses Expenses Revenues Net Costs # of Participants Net Cost Per Participant Baseball $ 3, $ $ 2, $ $ $ $ 6, $ 1, $ 5, $ Basketball 7, , , , , , $ Football 11, , , , , , $ Boys $ 22, $ 2, $ 6, $ $ 2, $ $ 33, $ 7, $ 25, Jazz Band $ 2, $ $ $ $ $ $ 2, $ $ 2, n/a Marching Band 6, , , n/a Science Fair n/a Track 3, , , , , $ Co Ed $ 12, $ $ 1, $ $ $ $ 14, $ 3, $ 11, Basketball $ 4, $ 1, $ 1, $ $ $ $ 7, $ 2, $ 5, $ Softball 3, , , , , $ Volleyball 7, , , , , $ Girls $ 16, $ 1, $ 5, $ $ $ $ 24, $ 5, $ 18, WMS $ 51, $ 4, $ 13, $ $ 2, $ $ 72, $ 16, $ 55, Page 18

21 Winona Senior High School Athletic & Activities Sport or Activity Salary & Benefits Officials Bussing Student Travel Supplies Other Expenses Expenses Revenues Net Costs # of Participants Net Cost Per Participant Baseball $ 20, $ 3, $ 5, $ $ $ $ 30, $ 9, $ 21, $ Basketball 25, , , , , , , $ Football 36, , , , , , , $ Golf 6, , , , , , $ Hockey 10, , , , , , , $ Soccer 13, , , , , , $ Swimming 14, , , , , $ Tennis 8, , , , , , $ Wrestling 11, , , , , , , $ Boys $ 147, $ 22, $ 62, $ 3, $ 4, $ 17, $ 258, $ 98, $ 159, Class Advisor 1, , , n/a Cross Country 16, , , , , $ Cross Country Skiiing 10, , , , , , , $ Diversity/Fortitude/Prism 2, , , n/a FFA 16, , , $ 1, Jazz Band 2, , , $ Jazz Hawks 1, , , $ Knowledge Bowl 2, , , , , , $ Marching Band 14, , , , $ Model Legislature 1, , , n/a Music Listening 1, , , $ Musical 10, , , , , , $ National Honor Society 1, , , n/a One Act Play 1, , , , $ Pep Band $ 3.84 Prom 2, , , n/a Robotics 1, , , , $ Science Club n/a Science Fair n/a Senior Art Show 1, , , n/a Speech 3, , , , $ Spring/Fall Play 2, , , , , $ Student Council 2, , , n/a Track 30, , , , , , , $ Trap Club , , , , (1,861.81) 14 $ (132.99) Visual Arts 2, , , n/a W Club 1, , , n/a Yearbook 4, , , n/a Co Ed $ 139, $ 2, $ 41, $ 9, $ 12, $ 4, $ 209, $ 42, $ 167, Page 19

22 Winona Senior High School Athletic & Activities, continued Sport or Activity Salary & Benefits Officials Bussing Student Travel Supplies Other Expenses Expenses Revenues Net Costs # of Participants Net Cost Per Participant Basketball $ 23, $ 4, $ 8, $ $ $ $ 37, $ 7, $ 30, $ 1, Golf 6, , , , , , $ Gymnastics 10, , , , , , $ 1, Hockey 10, , , , , , , $ Soccer 8, , , , , , $ Softball 17, , , , , , $ Swimming 14, , , , , , $ Tennis 8, , , , , , $ Volleyball 17, , , , , , , $ Girls $ 117, $ 14, $ 70, $ 4, $ 3, $ 22, $ 232, $ 69, $ 163, WSHS $ 403, $ 39, $ 175, $ 17, $ 21, $ 44, $ 700, $ 210, $ 490, Grand $ 470, $ 44, $ 196, $ 18, $ 24, $ 44, $ 797, $ 229, $ 568, Page 20

23 Elementary Class Size Guidelines Recommended Class Size Targets Target Target Range Kindergarten to 22 1st Grade to 24 2nd Grade to 25 3rd Grade to 27 4th Grade to 29 Actual class size will vary and may exceed recommended target. Approved by Board on 3/19/2015 Page 21

24 Enrollment and Class Size Data School Year As of 1/23/2017 Enrollment Grade Levels Site All Ktgn Grades Goodview Jefferson Madison Rollingstone Washington Kosciusko WALC WMS WSHS As of 1/23/ Elementary Class Size Number of Sections Class Sizes Site All Ktgn Grades Ktgn Average Goodview Jefferson Madison Rollingstone Washington Kosciusko Page 22

25 Planned Budget Cuts Budget Area Planned Reduction Description of Reduction Special Education Staffing 208, FTE Clerical Support, 1 FTE Teacher, 3 FTE EA, reduce Lead extra duty days by 50%, 1 ESY Teacher, 1 ESY EA, 0.10 FTE Elementary Lead, ESY Nursing, reclass 1.0 EA FTE to fully reimbursed SpEd Transportation Regular Education Staffing Elementary 113, Reduce 2.00 FTE Regular Education Staffing WMS 117, Reduce 2.00 FTE and reduce a portion of the non school days safety specialist are on duty Regular Education Staffing WSHS 116, Reduce 2.00 FTE and reduce a portion of the non school days safety specialist are on duty Counseling 34, Reduce.6 FTE Regular Education Staffing WALC 12, Reduce.17 teacher and EA Media Centers 5, Reduce supply budget Nursing 4, Reduce 10 days from coordinator extra pay Maintenance 32, Eliminate 1.0 FTE, reduce OT Site Admin (Principals & AP) 25, Attrition WMS AP, Elementary Principal Athletics & Activities 23, Eliminate Photography, reduce Boys and Girls Basketball coaching, Reduce FFA summer hours, reduce MS Wrestling coach, reduce supplies and materials budgets Information Systems 10, Professional Services 30% Business Office 13, Reorganize duties Supplies & Materials 100, Reduce all instructional supply and material budgets Learning & Teaching 15, Testing reduction (ACT) being funded by testing company per settlement Human Resources 7, Reduce Director 10 Days, reduce Professional Services $2000 Superintendent's Office 6, Superintendent salary freeze; $4,017 of supplies and materials cuts Marketing 3, Eliminate one issue of "Inside Your Schools" Summer School 6, Eliminate ALC Summer School Coordinator School Board 2, Supplies reduction $1500; food at work sessions $600 Facility Scheduler 6, Expense transferred to Community Education Voluntary Furlough Days 6, month employees volunteered to take days off without pay to assist in budget cuts Page 23

26 Assistant Buildings & Grounds Director 57, do not fill until March 2017 Revenue Enhancement 14, increase in revenue for charter authorizer Teaching Reduction 11, FTE elimination at WMS (if they go to a 7 period day) Health & Safety recode 4, recode portion of salary to health & safety Elementary Specialist reduction 22, FTE less sections Support Staff 16, Retirement savings district office Utilities less than planned 16, Utilities Network Support 33, non renewal of annual support maintenance for old network Special Education Staffing 6, educational assistant time district wide $ 1,051, Page 24

27 District Budget Reduction Committee Is Increasing Revenue An Option? Unreserved Revenue Sources 4% 4% 75% 17% Levy State Aids Federal Grants Other Local As can be seen in the graph above, the vast majority of the district's revenue comes from State Aids, Federal Grants, and the Local Tax Levy. These three sources account for $36,652, or 96% of the district's unreserved revenue budget for This is significant because these are funding streams that the district has very little (if any) control over from year as the formulas are set by the legislature. This leaves the only options for revenue enhancement in the Other Local category. The detail for this category is listed below. Enhancing revenue is of course an method which can be used to lessen the blow of budget reductions. However, it cannot be used as a sole method of balancing the budget. Other Local Unreserved Revenue Detail Revenue Source Amount Percentage Participation Fees $ 128, % Gate Receipts 61, % Sponsorship Fees 11, % General Donations 50, % 3rd Party Billing 200, % Cooperative Fees 26, % Other County Revenues 152, % Sales 10, % Morrie Miller Annual Payment 140, % WSU Teacher on Special Assignment 98, % Parking Permit Fees 11, % Tuition Charged 6, % Local Grants 317, % Rental Income 158, % Interest Income 42, % E*Rate 84, % Other Fees 16, % Other Local Revenue $ 22, ,538, % 100% Page 25

28 District Budget Reduction Committee Directions for Submitting Budget Reduction Ideas Budget reduction (and revenue enhancement) ideas are being accepted for a window beginning immediately through February 10, All budget reduction ideas are to be submitted to a dedicated address: budget.reduction@winona.k12.mn.us The idea submission address will be shared with all staff of as well as the community at large in the hopes of finding as many ideas as possible. I encourage members of the Budget Reduction Committee to have conversations with friends and family about budget reductions and pass along ideas that result from those conversations. If you have found yourself saying, "I don't understand why the district doesn't just do XYZ to correct their budget," now is the time to put the idea out there and be sure that it is aired with the board. Submit soon, submit often. Page 26