Robert Russa Moton Charter School New Orleans, Louisiana

Transcription

1 Robert Russa Moton Charter School New Orleans, Louisiana Proposed Annual Operating Budget For the Period July 1, 2018 through June 30, 2019 and Annual Operating Budget For the Period July 1, 2017 through June 30, 2018 Mr. Meredith Johnson Treasurer Mrs. Tarynesa Williams Principal Prepared by the Finance Department

2 New Orleans, Louisiana TABLE OF CONTENTS Most Important Features 1 GENERAL FUND Budget Summary by Function. 2 Budget Summary by Object 3 Instruction: Regular Programs Expenditures. 4 Special Education Programs Expenditures. 5 Other Instructional Programs Expenditures 6 Special Programs Expenditures. 7 Support Services Programs: Pupil Support Services Expenditures. 8 Instructional Staff Services Expenditures 9 General Administration Expenditures. 10 School Administration Expenditures.. 11 Business Services Expenditures. 12 Operation and Maintenance of Plant Services Expenditures 13 Student Transportation Services Expenditures 14 Operation of Non-Instructional: Food Services Operations Expenditures 15 SPECIAL REVENUE FUND Budget Summary by Function. 16 Budget Summary by Object 17 Budget Summary by Grant or Total Revenue.. 18 Grants to Local Education Agencies - Title I 19 Teacher and Principal Training & Recruitment Fund - Title II (Part A). 20 Safe and Drug-Free Schools and Communities - State Grants - Title IV 21 LA-4 Federal (TANF).. 22 LA-4 State 23 Special Education (IDEA) 24 Special Education (Pre-School). 25 Education Excellence Fund. 26

3 ANNUAL OPERATING BUDGET Fiscal Year Most Important Features (1) The following shows the amounts and percentages of revenues and expenditures by sources and functions, respectively: General Revenues Special Revenue Fund Fund Total Percentage Local $ 2,404,644 $ - $ 2,404, % State 1,452,863 83,347 1,536, % Federal - 483, , % $ 3,857,507 $ 566,934 $ 4,424, % Expenditures General Special Revenue Fund Fund Total Percentage Instruction $ 2,367,958 $ 554,506 $ 2,922, % Pupil Support 112, , % Instructional Staff Services 544, , % General Administration 140, , % School Administration 308, , % Business Services 255, , % Maintenance of Plant 615, , % Student Transportation 300, , % Others 7,000 18,933 25, % Total $ 4,651,597 $ 573,439 $ 5,225, % (2) Original Minimum Foundation Program (MFP) funding was based on enrollment of 313 students. However, enrollment is projected to increase to 430 students at October 2018 and therefore the school estimate increased MFP funding of approximate $1,030,000 and this budget includes this amount. (3) Due to increased enrollment, this budget reflects a substantial increase in instruction and maintenance of building expenditures. 1

4 Robert Russa Moton Charter School New Orleans, Louisiana General Fund Budget For the Period July 1, June 30, 2019

5 General Fund Budget Fiscal Year Budget Summary by Function Actual Budget Budget Over/(Under) Percent of Change Revenues Local: MFP - Local $ 1,677,388 $ 1,677,388 $ 2,339,644 $ 662,256 28% Interest income 64,960 66,000 60,000 (6,000) -10% Other revenues 66,772 70,000 5,000 (65,000) -1300% State: - #DIV/0! MFP - State 1,132,788 1,132,788 1,446, ,075 22% Professional Improvement Program 1,872 2,500 2,000 (500) -25% Other revenues 3,795 4,000 4,000-0% Total Revenues 2,947,575 2,952,676 3,857, ,831 23% Expenditures Instruction: Regular Programs 1,204,604 1,206,600 2,012, ,960 40% Special Education Programs , , % Vocational Programs Other Instructional Programs ,630 56, % Special Programs 86,194 87,900 47,798 (40,102) Adult/Continuing Education Programs Support Services: Pupil Support Services 18,464 19, ,370 92,420 82% Instructional Staff Services 65,767 66, , ,537 88% General Administration 118, , ,250 18,450 13% School Administration 250, , ,708 40,008 13% Business Services 168, , ,118 88,218 35% Operations and Manitenance of Plant Services 342, , , ,106 44% Student Transportation Services 236, , ,000 50,000 17% Central Services Operation of Non-Instructional Services: Food Services Operations 5,280 6,000 7,000 1,000 14% Community Services Operations Facility Acquisition and Construction Services Other Use of Funds: Debt Service Total Expenditures 2,496,012 2,541,400 4,651,597 2,110,197 45% Other Sources of Funds ,993 18,993 Other Uses of Funds Total Other Sources and (Uses) ,993 18,993 Excess (Deficiency) 451, ,276 (775,097) (1,186,373) 153% Beginning Net Assets, as restated 6,860,493 6,860,493 7,312, ,563 Ending Net Assets $ 7,312,056 $ 7,271,769 $ 6,536,959 $ (734,810) -11% 2

6 General Fund Budget Fiscal Year Budget Summary by Object Actual Budget Budget Over/(Under) Percent of Change Revenues Local: MFP - Local $ 1,677,388 $ 1,677,388 $ 2,339,644 $ 662,256 28% Interest income 64,960 66,000 60,000 (6,000) -10% Other revenues 66,772 70,000 5,000 (65,000) -1300% State: - MFP - State 1,132,788 1,132,788 1,446, ,075 22% Professional Improvement Program 1,872 2,500 2,000 (500) -25% Other revenues 3,795 4,000 4,000-0% Total Revenues 2,947,575 2,952,676 3,857, ,831 23% Expenditures Salaries 1,152,522 1,173,390 2,763,673 1,590,283 58% Employee Benefits 394, , , ,615 56% Purchased Professional and Technical Services 208, , ,300 (2,660) -1% Purchased Property Services 220, ,100 72,780 (150,320) -207% Other Purchased Services 281, , ,000 58,050 16% Supplies 178, , , ,700 36% Property 1,429 1,500 1,429 (71) -5% Other Objects 58,605 60,500 62,100 1,600 3% Total Expenditures 2,496,012 2,541,400 4,651,597 2,110,197 45% Other Sources of Funds ,993 18, % Other Uses of Funds Total Other Sources and (Uses) ,993 18, % Excess (Deficiency) 451, ,276 (775,097) (1,186,373) 153% Beginning Net Assets 6,860,493 6,860,493 7,312, ,563 Ending Net Assets $ 7,312,056 $ 7,271,769 $ 6,536,959 $ (734,810) -11% 3

7 General Fund Budget Instruction - Regular Programs Expenditures Salaries - Kindergarten Teachers 67,972 69,000 91, Salaries - Kindergarten Aides , Salaries - Elementary Teachers 569, ,000 1,110, Salaries - Substitute Teachers and Aides 112, ,000 50, Stipend Pay 76,357 77,000 65, Group Insurance 73,409 74,000 90, Social Security 6,483 6, Medicare 11,936 12,000 20, Louisiana Teachers' Retirement 193, , , Unemployment Compensation 6,579 6,700 9, Workmen's Compensation Salary - Interventionist 14,504 15, Salary - Others 7,146 7, Repairs & Maintenance 8,052 8, Travel Reimbursement 6,000 6,000 6, Depreciation 1,429 1,500 1, Purchased Educatiuonal Services 4,696 1, Material and Supplies Material and Supplies 4,718 5, Supplies - Textbooks/Workbooks 37,765 38, , Miscellaneous 1,779 1,800 1,500 Total 1,204,604 1,206,600 2,012,560 4

8 General Fund Budget Instruction - Special Education Programs Expenditures Salaries - Student Support Coordinator 50, Salaries - Elementary Teachers 90, Salaries - Aides 46, Salaries - Substitute Teachers and Aides Group Insurance 4, Louisiana Teachers' Retirement 49, Medicare 2, Louisiana Teachers' Retirement 6, Unemployment Compensation Workmen's Compensation Total ,970 5

9 General Fund Budget Support Services Programs - Other Instructional Programs Expenditures Materials and supplies - Band 11, Salaries - Coaches Stipends 16, Medicare Louisiana Teachers' Retirement 4, Purchased Professional & Technical Services 12, Materials and supplies - Athletics 10, Dues & Fees Materials and supplies - After School Program 2,000 Total ,630 6

10 General Fund Budget Instruction - Special Programs Expenditures Salaries - Elementary Teachers 44,683 45, Salaries - Aides 16,511 17, Salaries - Substitute Teachers and Aides Group Insurance Medicare Louisiana Teachers' Retirement , Group Insurance 7,373 7,500 9, Medicare , Louisiana Teachers' Retirement 16,280 17,000 23, Unemployment Compensation Workmen's Compensation Total 86,194 87,900 47,798 7

11 General Fund Budget Support Services Programs - Pupil Support Services Expenditures Medicare Louisiana Teachers' Retirement 13, Purchased Professional & Technical Services 1,200 1, Supplies - Technology 5,033 5,500 5, Salaries - Social Worker 50, Student Record Service Printing & Binding Social Security 2, Medicare 1, Material and Supplies Purchased Educational Services Salaries - Nurse 33, Educational Assessment 9,224 10,000 5, Audiology Services 1,400 1,400 1, Purchased Educational Services Total 18,464 19, ,370 8

12 General Fund Budget Support Services Programs - Instructional Staff Services Expenditures Salaries - Instructional Coach & Interventionists 300, Medicare 4, Louisiana Teachers' Retirement 80, Purchased Professional & Technical Services 17,744 18, Purchased Technical Services 3,250 3,250 3, Repairs & Maintenance Material and Supplies Miscellaneous Purchased Educational Services 44,773 45, Salaries - Dean of Students 118, Group Insurance 4, Medicare 1, Louisiana Teachers' Retirement 31,506 Total 65,767 66, ,787 9

13 General Fund Budget Support Services Programs - General Administration Expenditures Purchased Professional Services 19,200 20,000 25, Legal Services 7,000 7,000 15, Audit Services 16,750 16,750 16, Repair and Maintenance Services Errors & Omissions 5,694 6,000 6, Faithful Performance Bond Insurance Travel Expense Reimbursement 8,545 9,000 12, Other Supplies Miscellaneous Expense Other Service Fees - Admin. Fees 56,201 58,000 60, Liability Insurance 3,792 4,000 4,000 Total 118, , ,250 10

14 General Fund Budget Support Services Programs - School Administration Expenditures Medicare 2,627 3,000 2, Louisiana Teachers' Retirement 48,201 50,000 54, Workmen's Compensation Purchased Technical Services 11, Purchased Technical Services 6,375 12,000 23, Supplies - Technology 1,414 1, Other Supplies 2,662 2,700 3, Telephone and Postage 15,165 16,000 16, Travel Expense Reimbursement 3, Salaries - Principals 21,859 22, , Miscellaneous Expenses Salaries - Asst. Principal 4,333 4,500 75, Salaries - Chief Executive Officer 136, ,000 Total 250, , ,708 11

15 General Fund Budget Support Services Programs - Business Services Expenditures Group Insurance 5,039 5,100 5, FICA Contributions 2, Medicare 1,013 1,100 2, Louisiana Teachers' Retirement 19,214 20,000 30, Workmen's Compensation Salaries - Adminstrative 3,258 3,300 55, Salaries - Data Manager & Clerk 70,116 67,000 93, Purchased Professional & Technical Services 2,170 1, Legal Services Audit/Accounting Services 55,599 56,000 50, Bank Charges Other Purchased Services Faithful Perormance Bonds Postage Materials & Supplies 4,057 4,200 5, Supplies - Technology , Salaries - Business Official Payroll Services 6,908 7,000 9,000 Total 168, , ,118 12

16 General Fund Budget Support Services Programs - Operation and Maintenance of Plant Services Expenditures Purchased Professional and Technical Services Miscellaneous Expenditures Purchased Technical Services Salaries - School Operations Officer , Facilities Manager 3,290 3,290 60, BldgMaint/Custodians 3,983 4, , Disposal Services 6,824 7,000 5, Custodial Services 97,778 99, Lawn Care 13,443 14,000 17, Repairs and Maintenance Services 94,495 95,000 50, Material and Supplies 9,515 10,000 17, Natural Gas 5,260 5,500 6, Electricity 106, , , Security 39, FICA Contributions , Medicare Contributions , Louisiana Teachers' Retirement ,730 Total 342, , ,406 13

17 General Fund Budget Support Services Programs - Student Transportation Services Expenditures Transportation 236, , ,000 Total 236, , ,000 14

18 General Fund Budget Operation of Non-Instructional - Food Services Operations Expenditures Food Service Management 5,280 6,000 7,000 Total 5,280 6,000 7,000 15

19 Robert Russa Moton Charter School New Orleans, Louisiana Special Revenue Funds Budget For the Period July 1, June 30, 2019

20 Special Revenue Fund Budget Fiscal Year Budget Summary by Function Actual Budget Budget Over/(Under) Percent of Change Revenues Local Revenues $ - $ - $ - $ - State Revenues 58,433 58,433 83,347 24,914 30% Federal Revenues 381, , , ,555 21% 439, , , ,469 22% Expenditures Instruction: Regular Programs - - 6,505 6, % Special Education Programs 50,746 50,746 68,332 17,586 26% Vocational Programs Other Instructional Programs Special Programs 362, , , ,995 24% Adult/Continuing Education Programs Support Services: Pupil Support Services Instructional Staff Services General Administration School Administration Business Services Operations and Manitenance of Plant Services Student Transportation Services 19,540 19,540 - (19,540) Central Services Operation of Non-Instructional Services: Food Services Operations Facility Acquisition and Construction Services % Other Use of Funds: Debt Service % Total Expenditures 432, , , ,546 22% Other Sources of Funds Other Uses of Funds - - (18,933) (18,933) 100% Total Other Sources and (Uses) - - (18,933) (18,933) 100% Excess (Deficiency) 6,505 6,505 (6,505) (13,010) 200% Beginning Net Assets - - 6,505 6, % Ending Net Assets $ 6,505 $ 6,505 $ - $ (6,505) 16

21 Special Revenue Fund Budget Fiscal Year Budget Summary by Object Actual Budget Budget Over/(Under) Percent of Change Expenditures Salaries $ 194,847 $ 194,847 $ 361,359 $ 166,512 46% Employee Benefits 63,685 63,685 60,133 (3,552) -6% Purchased Professional and Technical Services 52,246 52,246 54,933 2,687 5% Purchased Property Services Other Purchased Services 19,540 19,540 25,000 5,460 22% Supplies 102, ,642 53,081 (49,561) -93% Property Other Objects ,933 18, % Total Expenditures $ 432,960 $ 432,960 $ 573,439 $ 140,479 24% 17

22 Special Revenue Fund Budget Fiscal Year Budget Summary by Grant or Total Revenue Actual Budget Budget Over/(Under) Name of Fund Grants to Local Education Agencies - Title I $ 286,871 $ 286,871 $ 236,781 $ (50,090) Teacher and Principal Training & Recruitment Fund - Title II (Part A) 1,500 1,500 47,847 46,347 Safe and Drug-Free Schools and Communities - State Grants - Title IV ,243 24,243 LA-4 - Federal (TANF) 41,915 41,915 99,847 57,932 LA-4 - State 51,928 51,928 83,347 31,419 Special Education - IDEA 50,746 50,746 71,116 20,370 Special Education - Pre-School - - 3,753 3,753 Education Excellence Fund 6,505 6,505 - (6,505) $ 439,465 $ 439,465 $ 566,934 $ 127,469 18

23 Special Revenue Fund Budget Grants to Local Education Agencies - Title I Revenues Local Revenues State Revenues Federal Revenues 286, , ,781 Total Revenues 286, , ,781 Expenditures Salaries - Teachers 60,588 60, , Salaries - Parent Liaison 1,049 1,049 14, Stipend Pay 64,885 64,885 49, Group Insurance 4,523 4, Social Security Medicare 1,835 1,835 1, Louisiana Teachers' Retirement 31,475 31,475 29, Unemployment Compensation Workmen's Compensation Transportation 19,540 19, Travel Expense Reimbursement , Material and Supplies Material and Supplies 63,392 63, Supplies - Technology 39,250 39,250 9,186 Total Expenditures 286, , , Indirect cost - - (9,271) Total Other Sources and (Uses) - - (9,271) Excess (Deficiency) (0) - - Beginning Net Assets Ending Net Assets (0)

24 Special Revenue Fund Budget Teacher and Principal Training & Recruitment Fund - Title II (Part A) Revenues Local Revenues State Revenues Federal Revenues 1,500 1,500 47,847 Total Revenues 1,500 1,500 47,847 Expenditures Stipend Pay 3, Social Security Social Security Medicare Louisiana Teachers Retirement Unemployment Compensation Purchased Professional & Technical Services 1,500 1,500 24, Travel Expense Reimbursement 13, Material and Supplies 4,732 Total Expenditures 1,500 1,500 45, Indirect cost - - (1,873) Total Other Sources and (Uses) - - (1,873) Excess (Deficiency) Beginning Net Assets Ending Net Assets

25 Special Revenue Fund Budget Safe & Drug-Free Schools & Communities National Program Revenues Local Revenues State Revenues - - Federal Revenues - 24,243 Total Revenues ,243 Expenditures Purchased Professional & Technical Services 2, Material and Supplies - 21,294 Total Expenditures , Indirect cost - - (949) Total Other Sources and (Uses) - - (949) Excess (Deficiency) Beginning Net Assets Ending Net Assets

26 Special Revenue Fund Budget LA-4 - Federal Budget Year Revenues Local Revenues State Revenues Federal Revenues 41,915 41,915 99,847 Total Revenues 41,915 41,915 99,847 Expenditures Salaries - Teachers 21,536 21,536 51, Salaries - Aides 8,266 8,266 25, Group Insurance 3,755 3, Social Security Medicare Louisiana Teachers' Retirement 7,927 7,927 19, Unemployment Compensation Transportation Materials and Supplies Total Expenditures 41,915 41,915 95, Indirect cost - - (3,909) Total Other Sources and (Uses) - - (3,909) Excess (Deficiency) Beginning Net Assets Ending Net Assets

27 Special Revenue Fund Budget LA-4 - State Revenues Local Revenues State Revenues 51,928 51,928 83,347 Federal Revenues Total Revenues 51,928 51,928 83,347 Expenditures ^ Salaries - Teachers 28,896 28,896 57,713 ^ Salaries - Aides 9,627 9,627 25, Group Insurance 2,600 2, Social Security Medicare Louisiana Teachers' Retirement 10,245 10, Unemployment Compensation Materials and Supplies Total Expenditures 51,928 51,928 83,347 Excess (Deficiency) Beginning Net Assets Ending Net Assets

28 Special Revenue Fund Budget Special Education (IDEA) Revenues Local Revenues State Revenues Federal Revenues 50,746 50,746 71,116 Total Revenues 50,746 50,746 71,116 Expenditures Salaries - Aide 25, Social Security Medicare Louisiana Teachers' Retirement 6, Purchased Professional & Technical Services 50,746 50,746 24, Material and Supplies 11,364 Total Expenditures 50,746 50,746 68, Indirect cost - - (2,784) Total Other Sources and (Uses) - - (2,784) Excess (Deficiency) Beginning Net Assets Ending Net Assets

29 Special Revenue Fund Budget Special Education (Pre-School) Revenues Local Revenues State Revenues Federal Revenues - - 3,753 Total Revenues - - 3,753 Expenditures Purchased Professional & Technical Services 3,606 Total Expenditures - - 3,606 Indirect cost - - (147) Total Other Sources and (Uses) - - (147) Excess (Deficiency) Beginning Net Assets Ending Net Assets

30 Special Revenue Fund Budget Education Excellence Fund Revenues Local Revenues State Revenues 6,505 6,505 Federal Revenues Total Revenues 6,505 6,505 - Expenditures Material and Supplies 6,505 Total Expenditures - - 6,505 Excess (Deficiency) 6,505 6,505 (6,505) Beginning Net Assets - - 6,505 Ending Net Assets 6,505 6,505-26