Adoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31, 2015

Transcription

1 Adoption July 23rd, 2014 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET [F-195] Sept. 1, 2014 Aug. 31,

2 BUDGET TIMELINE Major Dates July 10, 2014 July 23, 2014 Budget available for public/esd review Budget Hearing & Adoption July 31, 2014 Adopted Budget to ESD 189 August 1, 2014 Budget submitted to OSPI 2

3 Budget Assumptions The Budget is built on underlying assumptions: Students are the most important part of our schools. Instruction and learning are our highest priorities. Reductions should be targeted as far away from the classroom as possible. Categorical programs, Food Service & Pupil Transportation will operate as close as possible to their funding source. Adequate Fund Balance needs to be preserved for cash flow, emergencies and unforeseen circumstances. 3

4 Executive Summary - TRIUMPHS INCREASES FROM Budget Increased Certificated FTE by fte New Hires! Increased Custodial & Maintenance by fte New Hires! Increased classroom support (Para Educators) by 1.10 fte New Hires! Restored some building support hours reduced in prior years 4

5 Executive Summary - CHALLENGES Continued Enrollment Decline (56 fte) Increased state funding offset by decreased enrollment Increased Negotiated Costs (Local Funds) Salary Increases Increase in district medical costs Instructional Incentive Increase Add $$ 17+ Years of Service Increased Legal Fees 5

6 Executive Summary - Major Changes Salaries Up $460,000 Increased Staffing & Employee Raises Increased Certificated Substitute rate from $110 to $132 per day Mandatory Benefits 18.04% of Salary Increase Increase offset by reduction in unemployment costs Supplies reduced by $205,000 Reductions in most programs Transportation, Vocational, District Wide & Food Service largest change Services reduced by $70,000 Out of district services and transportation costs reduced 6

7 Executive Summary Enrollment BASIC EDUCATION fte SPECIAL EDUCATION 212 fte RUNNING START 23 fte VOCATIONAL 100 fte BILINGUAL 8 fte 7

8 Executive Summary Staffing Changes (from Budget) Certificated Staffing Basic Education Teacher(s) Special Education Teacher Speech Language Pathologist Vocational Teacher +.63 fte +1.0 fte +.3 fte fte Classified Staffing Classroom Aide Maintenance/Grounds Department Custodial Department Transportation Department +1.1 fte +.25 fte fte -.4 fte Administrative Staffing No Change 8

9 Executive Summary - Revenue Description Total Local Tax Revenues $ 3,868,218 $ 3,863,947 $ 3,867,127 $ 3,768,523 $ 3,873,596 Total Local Non-Tax Revenues $ 257,500 $ 201,053 $ 314,700 $ 345,500 $ 407,082 Total State General Purpose $ 8,159,021 $ 8,066,331 $ 7,564,176 $ 7,975,751 $ 7,968,500 Total State Special Purpose $ 1,874,765 $ 1,917,788 $ 1,906,568 $ 2,044,180 $ 2,064,832 Total State Agencies - Unassigned $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 Total Federal Special Purpose $ 1,148,244 $ 856,931 $ 839,595 $ 784,809 $ 773,021 Total Revenues $ 15,417,748 $ 15,016,050 $ 14,567,166 $ 14,948,763 $ 15,117,031 Transfer In (DSF) $ 262,000 $ - $ - GRANT CAPACITY $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150,000 Budgeted Revenue $ 15,617,748 $ 15,199,050 $ 15,029,166 $ 15,098,763 $ 15,267,031 9

10 Executive Summary - Expenditures by Program Group Expenditure Category Regular Instruction $ 7,962,587 $ 7,965,462 $ 7,577,346 $ 7,942,467 $ 8,061,764 Special Education Instruction $ 1,958,930 $ 1,737,680 $ 2,002,076 $ 2,004,944 $ 2,021,458 Vocational Instruction $ 468,382 $ 602,906 $ 477,303 $ 596,645 $ 535,050 Compensatory Instruction (Grants) $ 651,789 $ 603,360 $ 550,266 $ 480,877 $ 489,638 Other Instructional Programs $ 240,000 $ 223,000 $ 253,165 $ 204,764 $ 204,162 Community Services $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 Support Services $ 4,307,821 $ 4,050,512 $ 3,867,514 $ 4,055,020 $ 4,140,512 Total - Program Groups $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,482,584 10

11 Executive Summary - Expenditures by Activity Groups Expenditure Category Budget Budget Budget Budget Budget Teaching Activities $ 9,062,474 $ 8,929,043 $ 8,713,820 $ 9,058,142 $ 9,084,657 Teaching Support $ 1,227,724 $ 1,171,228 $ 1,157,020 $ 1,027,064 $ 1,084,931 Other Supporting Activities $ 3,390,412 $ 3,139,570 $ 2,864,645 $ 2,985,899 $ 2,973,806 Building Administration $ 773,471 $ 839,845 $ 794,376 $ 862,606 $ 876,959 Central Administration $ 1,245,428 $ 1,213,234 $ 1,272,809 $ 1,381,006 $ 1,462, Total Expenditures $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,482,584

12 Executive Summary - Expenditures by Object Code Expenditure Category Certificated Salaries $ 6,634,415 $ 6,385,141 $ 6,212,625 $ 6,381,329 $ 6,676,686 Classified Salaries $ 2,716,030 $ 2,548,967 $ 2,314,555 $ 2,444,663 $ 2,605,299 Employee Benefits $ 3,327,335 $ 3,387,549 $ 3,221,752 $ 3,463,319 $ 3,458,401 Supplies $ 1,075,088 $ 1,043,163 $ 836,521 $ 1,005,225 $ 799,872 Professional Services $ 1,706,766 $ 1,710,152 $ 1,975,927 $ 1,820,481 $ 1,750,826 Travel $ 39,875 $ 34,948 $ 41,290 $ 49,700 $ 41,500 Grant Capacity $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150, Total Expenditures $ 15,699,509 $ 15,292,920 $ 14,802,670 $ 15,314,717 $ 15,482,584

13 OTHER FUNDS Capital Projects Fund Transportation Vehicle Fund ASB Fund Debt Service Fund 13

14 Executive Summary - Capital Projects Fund Local Property Tax $ 1,996,654 Timber Excise Tax $ 3,346 PSE Grant $ 146,081 Investment Earnings $ 500 Total Revenue $ 2,146,581 Capital Projects $ 1,300,000 Technology $ 1,195,000 Total Expenditures $ 2,495,000 14

15 Executive Summary - Debt Service Fund [Energy Upgrades] Investment Earnings $ 200 Total Revenue $ 200 Principal Payment $ 55,000 Interest Payment $ 32,050 Fees $ 500 Total Expenditures $ 87,550 15

16 Executive Summary - (ASB) Fund REVENUE General Student Body $ 64,000 Athletics $ 128,590 Classes $ 10,870 Clubs $ 34,850 Total Revenue $ 238,310 General Student Body $ 63,900 Athletics $ 128,490 Classes $ 9,500 Clubs $ 33,930 Total Expenditures $ 235,820 16

17 Executive Summary - Transportation Vehicle Fund State Depreciation $ 110,000 Investment Earnings $ 500 Total Revenue $ 110,500 Purchases $ 334,000 Total Expenditures $ 334,000 17

18 Executive Summary w/fund Balance GENERAL FUND TRANS. VEHICLE CAPITAL PROJECTS DEBT SERVICE ASSOC. STUDENT BODY SOURCE OF FUNDS Beginning Balance $ 1,500,000 $ 226,000 $ 365,000 $ 147,000 $ 141,000 Revenue $ 15,267,031 $ 110,200 $ 2,146,581 $ 200 $ 238,310 Transfers In $ - $ - $ - $ - Total Funds Available $ 16,767,031 $ 336,200 $ 2,511,581 $ 147,200 $ 379,310 USE OF FUNDS Expenditures $ 15,482,584 $ 334,000 $ 2,495,000 $ 87,550 $ 235,820 Transfers Out $ - $ - $ - $ - Total Funds Used $ 15,482,584 $ 334,000 $ 2,495,000 $ 87,550 $ 235, ENDING BALANCE $ 1,284,447 $ 2,200 $ 16,581 $ 59,650 $ 143,490

19 Enrollment History 19

20 Enrollment Projection by Grade Projected ENROLLMENT HISTORY Enrollment Grade K Total 1, , , , , ,

21 Enrollment Estimates By Building Est Breakdown by Building CHANGE Grade HS SWA MS ES DISTRICT GRADE K (4.5) (21.3) (7.6) (7.2) (0.4) (6.4) (9.6) (18.7) Total ,326.3 (56.6) CHG (16.40) (2.90) (12.61) (24.70) (56.61) 21

22 REVENUE 22

23 GENERAL FUND SOURCE OF REVENUE 23

24 Local Revenue Projections Description ACTUAL ACTUAL BUDGET BUDGET LOCAl LEVY $ 3,917,482 $ 3,895,306 $ 3,765,658 $ 3,870,329 TIMBER EXCISE TAX $ 983 $ 5,849 $ 2,865 $ 3,267 Total Local Tax Revenues $ 3,918,465 $ 3,901,155 $ 3,768,523 $ 3,873,596 TRAFFIC SAFETY FEES $ 33,608 $ 45,301 $ 40,000 $ 40,000 LOC RESALE $ 54,332 $ 67,890 $ 80,000 $ 80,000 LOC FOOD SERVICE $ 130,869 $ 123,207 $ 128,000 $ 128,000 LOC INVEST EARN $ 461 $ 346 $ 400 $ 700 LOC GIFTS/GRANTS $ 61,250 $ 57,168 $ 25,000 $ 25,000 LOC RENTALS $ 20,050 $ 67,104 $ 50,000 $ 85,000 LOCAL NONTAX, UNASSIGNED $ 4,408 $ 25,974 $ - $ 33,382 E-rate $ 36,359 $ 33,365 $ 22,000 $ 15, Total Local Non-Tax Revenues $ 347,676 $ 421,907 $ 345,500 $ 407,082

25 State Revenue Projections Description ACTUAL ACTUAL BUDGET BUDGET ST APPORTIONMENT $ 7,671,221 $ 7,547,396 $ 7,756,327 $ 7,702,121 ST APPORTIONMENT - SP. ED $ 229,779 $ 212,820 $ 219,424 $ 266,380 Total State General Purpose $ 7,900,999 $ 7,760,216 $ 7,975,751 $ 7,968,500 ST SPEC ED $ 1,075,723 $ 1,082,032 $ 1,036,803 $ 997,614 ST SPEC ED (0-2) $ - $ - $ 64,595 $ 20,192 ST LAP $ 144,864 $ 141,557 $ 213,564 $ 212,430 NATIONAL BOARD BONUS $ 17,666 $ 17,666 $ - $ 17,667 ST TR BILINGUAL $ 9,314 $ 10,820 $ 9,850 $ 7,902 ST HIGHLY CAPABLE $ 12,070 $ 6,568 $ 14,764 $ 14,162 School Food Service $ 5,275 $ 4,766 $ 5,170 $ 4,865 ST TRANS REIMB $ 610,344 $ 614,876 $ 699,434 $ 790,000 Total State Special Purpose $ 1,984,158 $ 1,992,127 $ 2,044,180 $ 2,064,832 ST IS/STAN COM NTWK $ 45,424 $ 41,982 $ 30,000 $ 30,000 Total State Agencies - Unassigned $ 46,661 $ 41,982 $ 30,000 $ 30,000 25

26 Federal Revenue Projections Description ACTUAL ACTUAL BUDGET BUDGET FED SE IDEA B $ 366,402 $ 371,781 $ 333,279 $ 341,263 FED SE PRESCHOOL $ 10,636 $ 11,599 $ 9,649 $ 9,642 FED V CARL PERKINS $ 9,156 $ 7,701 $ 8,292 $ 8,292 FED DISADVANTAGED $ 204,171 $ 212,903 $ 164,887 $ 156,272 FED HOMELESS GRANT $ 42,520 $ 41,172 $ 30,000 $ 30,000 FED TCH/PR T IIA $ 77,794 $ 76,886 $ 70,202 $ 69,552 FED SCHOOL LUNCH R $ 165,228 $ 163,689 $ 158,500 $ 148,000 USDA Commodities $ 8,085 $ 8,504 $ 10,000 $ 10,000 Total Federal Special Purpose $ 933,728 $ 906,727 $ 784,809 $ 773,021 26

27 Expenditures 27

28 Expenditures Program Groups Regular Instruction Special Education Instruction Vocational Instruction Basic Education Special Education, State Vocational, State Alternative Education Special Education, State (0-2) Vocational, Federal Special Education, Federal Other Instructional Programs Community Services Support Services Traffic Safety District Wide Support Highly Capable Other Community Services School Food Services Other Instr. Programs Pupil Transportation Grant Capacity Compensatory Instruction (Grants) Disadvantaged, Federal Bilingual School Improvement, Federal Special & Pilot Programs, State Learning Assistance, State 28

29 Expenditures by Program Group 29

30 Expenditures by Individual Program Expenditure Category Budget Budget Budget Budget Budget Basic Education $ 7,367,015 $ 7,432,661 $ 7,331,148 $ 7,880,051 $ 8,061,764 Alternative Education $ 595,572 $ 532,801 $ 246,198 $ 62,416 $ - Special Education, State $ 1,413,731 $ 1,378,904 $ 1,636,291 $ 1,626,090 $ 1,656,226 Special Education, State (0-2) $ - $ - $ - $ 50,000 $ 20,192 Special Education, Federal $ 357,717 $ 358,776 $ 365,785 $ 328,854 $ 345,040 Vocational, State $ 457,246 $ 594,147 $ 468,568 $ 588,431 $ 526,897 Vocational, Federal $ 11,136 $ 8,759 $ 8,735 $ 8,214 $ 8,153 Disadvantaged, Federal $ 240,733 $ 224,590 $ 214,557 $ 188,120 $ 183,160 School Improvement, Federal $ 84,412 $ 72,872 $ 74,506 $ 69,343 $ 68,389 Learning Assistance, State $ 111,038 $ 139,760 $ 133,901 $ 213,564 $ 212, Special & Pilot Programs, State $ 110,139 $ 120,549 $ 110,739 $ - $ 17,667

31 Expenditures by Individual Program Expenditure Category Budget Budget Budget Budget Budget Bilingual $ 16,051 $ 15,895 $ 16,563 $ 9,850 $ 8,016 Compensatory (Service Learning) $ 14,283 $ 14,295 $ - $ - $ - Traffic Safety $ 40,000 $ 40,000 $ 41,000 $ 40,000 $ 40,000 Highly Capable $ 11,649 $ 15,399 $ 12,165 $ 14,764 $ 14,162 Other Instr. Programs/Grant Capacity $ 200,000 $ 183,000 $ 200,000 $ 150,000 $ 150,000 Other Community Services $ 110,000 $ 110,000 $ 75,000 $ 30,000 $ 30,000 District Wide Support $ 2,835,905 $ 2,694,088 $ 2,415,487 $ 2,645,836 $ 2,796,854 School Food Services $ 494,307 $ 459,732 $ 540,295 $ 541,804 $ 520, Pupil Transportation $ 977,609 $ 896,692 $ 911,732 $ 867,380 $ 822,733

32 Expenditures Activity Groups Teaching Activities Teaching Support Other Supporting Activities Building Administration Central Administration Teaching Learning Resources Food Principals Board of Directors Extracurricular Guidance / Counseling Operations (Food Service) Superintendent Out-of-District Health Services Operations (Transportation) Business Office Maintenance (Transportation) Insurance (Transportation) Transfers (Transportation) Grounds Maintenance Operation of Plant Human Resources Supervision (Cert Directors) Supervision (Transportation) Supervision (Maintenance) Supervision (Food Service) Maintenance Utilities Insurance Information Systems 32 Motor Pool

33 Expenditures by Activity Groups 33

34 Expenditures by Individual Activity Expenditure Category Budget Budget Budget Budget Budget Board of Directors $ 104,550 $ 124,550 $ 129,550 $ 163,050 $ 247,000 Superintendent $ 252,852 $ 241,432 $ 247,053 $ 259,659 $ 256,854 Business Office $ 330,268 $ 312,896 $ 334,648 $ 300,799 $ 309,673 Human Resources $ 69,692 $ 67,461 $ 67,317 $ 69,216 $ 68,428 Supervision $ 320,085 $ 294,358 $ 262,590 $ 304,925 $ 288,565 Learning Resources $ 179,673 $ 111,519 $ 8,731 $ 7,850 $ 5,200 Principals $ 773,471 $ 839,845 $ 794,376 $ 862,606 $ 876,959 Guidance / Counseling $ 431,772 $ 538,411 $ 543,328 $ 413,715 $ 467,920 Health Services $ 616,279 $ 521,298 $ 601,945 $ 605,499 $ 611,811 Teaching $ 8,590,606 $ 8,501,068 $ 8,279,896 $ 8,579,243 $ 8,679,274 Extracurricular $ 327,123 $ 326,866 $ 333,924 $ 378,899 $ 357, Out-of-District $ 144,745 $ 101,109 $ 100,000 $ 100,000 $ 48,000

35 Expenditures by Individual Activity Expenditure Category Budget Budget Budget Budget Budget Supervision (Food Service) $ 92,328 $ 92,328 $ 105,000 $ 117,500 $ 115,000 Food $ 130,000 $ 130,000 $ 155,000 $ 160,800 $ 141,500 Operations (Food Service) $ 271,979 $ 237,404 $ 280,295 $ 263,504 $ 264,425 Supervision (Transportation) $ 34,130 $ 36,408 $ 32,800 $ 73,857 $ 81,608 Operations (Transportation) $ 771,005 $ 683,740 $ 673,707 $ 676,800 $ 629,589 Maintenance (Transportation) $ 212,030 $ 216,100 $ 226,941 $ 193,157 $ 160,347 Insurance (Transportation) $ 27,497 $ 27,497 $ 26,984 $ 23,566 $ 21,189 Transfers (Transportation) $ (67,053) $ (67,053) $ (48,700) $ (100,000) $ (70,000) Supervision (Maintenance) $ 41,523 $ 43,801 $ 93,851 $ 92,000 $ 95,103 Grounds Maintenance $ 70,152 $ 66,248 $ 53,455 $ 58,003 $ 50,619 Operation of Plant $ 538,592 $ 492,122 $ 477,249 $ 496,546 $ 527,663 Maintenance $ 360,147 $ 339,681 $ 347,577 $ 346,099 $ 378,957 Utilities $ 603,307 $ 612,542 $ 481,600 $ 485,650 $ 496,100 Insurance $ 133,449 $ 132,737 $ 101,533 $ 116,303 $ 107,997 Information Systems $ 328,546 $ 257,791 $ 84,004 $ 260,971 $ 261, Motor Pool $ 10,761 $ 10,761 $ 5,000 $ 4,500 $ 3,500

36 Expenditures by Object Code 36

37 GLOSSARY APPORTIONMENT: A monthly allocation of general fund revenues primarily generated by monthly enrollment counts. BASIC EDUCATION: "Core" educational requirements as defined by "The Washington Basic Education Act" of BOND: A written promise, generally under seal, to pay a specified sum of money, (the face value), at a fixed time in the future, (the date of maturity), and carrying interest at a fixed rate, usually payable periodically. A bond may be compared to a mortgage payment in that the payment may include interest and principal. BUDGET: The purpose of a budget is to provide a statement, expressed in financial terms, which serves as the primary tool for planning and controlling operations. CATEGORICAL PROGRAMS: Non basic education programs which may or may not be funded separately by federal or state dollars. Title I - Remediation (federal) for the aid of students at or below grade level. CERTIFICATED PERSONNEL: Employees such as teachers, principals, counselors, librarians and others hold a teaching certificate serving in positions covered by the continuing contract law. 38

38 GLOSSARY CLASSIFIED PERSONNEL: Employees such as custodians, secretaries, instructional assistants, bus drivers, interpreters and others who do not hold a teaching certificate. FISCAL YEAR (FY): An accounting term used to differentiate between a calendar year (January- December) and a school year (September-August). The fiscal year represented in this budget document is September 1, 2014 thru August 31,2015. FTE: Full Time Equivalent. This term is used to describe whether an employee is a full time employee or some percentage of full time. In order to qualify as full time, a certificated employee must work 1260 hours. A classified employee, in order to be considered full time, must work 2080 hours. The term FTE is also used to describe a student that is enrolled full time in each of the enrollment count days running from September through May. If less than full time it may be expressed as a percentage. FUND BALANCE: An accounting term used to describe the excess of the assets of a fund over its liabilities and reserves except in the case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents the excess of the fund's assets and estimated revenues for the period over its liabilities, reserves and appropriations for the period. 39

39 GLOSSARY FUNDS: An accounting term used to describe an organized group of accounts. Individual funds are established for the accounting purpose of isolating specific activities. Types Of Funds General Fund: Accounts for ordinary operations financed from local, county, state and federal sources: 1. Instructional programs for students. 2. Maintenance of plant and facilities. 3. Administration of the district. 4. Food service. 5. Transportation. Transportation Vehicle Fund: Accounts for purchase and major repair of buses. 40

40 GLOSSARY Capital Projects Fund: Accounts for construction financed from bond issues and state matching monies. 1. Building construction and remodeling. 2. Land, building and equipment acquisition. 3. Energy audits. 4. Building and grounds major improvements. 5. Replacement of roofs, carpets and service systems. 6. Technology Debt Service Fund: Accounts for redemption of outstanding bonds and the payment of interest incurred by the bonds, financed by local levy bond issue. Associated Student Body Fund: Accounts for student activities, clubs and athletics financed by student fees, fund-raisers, events, and partially by general fund. LEVY: A two-six year tax for maintenance and operation support for the school district, the revenues from which may be used to supplement educational programs of the district. A levy requires local voter approval. 41

41 GLOSSARY MATERIALS, SUPPLIES & OPERATING COSTS (MSOC): Expenditures to non salary items. Examples of expenditure classifications are supplies (postage, paint, wax), instructional materials, purchased services (utilities, legal fees, professional services), travel and capital outlay (grounds equipment, computers). RESERVE FOR INVENTORY: A portion of fund balance that is reserved for the purchase of inventory. SUPPORT SERVICES: Activities which provide administrative, technical and logistical support to a program. Examples of supportive services are transportation, food services, accounting and personnel. TAX COLLECTION CALENDAR: Taxes are collected on a calendar year (January-December) basis. The current fiscal year budget represents 44.51% collection in 2014 and 56.05% collection in