Preliminary Budget Information As Requested by the Board of County Supervisors

Transcription

1 Preliminary Budget Information As Requested by the Board of County Supervisors Presentation to: The Prince William County School Board and Board of County Supervisors November 27, 2012 Presented by: Milton C. Johns, Chairman, Prince William County School Board Prepared by: Dave S. Cline, Associate Superintendent for Finance and Support Services 1

2 FY 2013 Operating & Debt Service Budget DEBT SERVICE, $70,996,885 SCHOOLS, $578,846,695 CENTRAL SUPPORT, $129,196,272 CENTRAL INSTRUCTIONAL, $20,979,596 GRANTS, $32,343,647 CATEGORICAL, $104,560,118 2

3 Schools Debt as % of Operations and the impact of the Flat Tax Scenario 10.5% 10.0% 10.74% 10.18% 9.5% 9.30% 9.0% 8.5% 8.83% 8.0% 7.5% 7.0% % of Operations Adjusted for Flat Tax 3

4 FY 2013 Operating Budget SCHOOLS, $578,846,695 CENTRAL SUPPORT, $129,196,272 CENTRAL INSTRUCTIONAL, $20,979,596 GRANTS, $32,343,647 CATEGORICAL, $104,560,118 4

5 SCHOOLS SPECIAL, $13,719,691 ELEMENTARY, $286,812,489 MIDDLE, $122,506,228 HIGH, $155,808,287 5

6 Schools - Elementary $300,000,000 $250,000,000 $200,000,000 $150,000,000 $100,000,000 $50,000,000 Strategic - Full Day KG, $13,779,842 Mandatory - State SOQ, $273,032,647 $0 6

7 Schools - High $160,000,000 $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 Choice - Sports/Activities, $2,909,665 Strategic - Specialty Programs, $960,991 Mandatory - State SOQ, $151,937,631 7

8 Schools - Middle $140,000,000 $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 Choice - Sports/Activities, $857,895 Strategic - Specialty Programs, $336,034 Mandatory - State SOQ, $121,312,299 $0 8

9 Schools Special $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Strategic - Governors School Innovation, $430,948 Strategic - Alternative Schools, $4,459,862 Mandatory - Special Education, $8,258,421 9

10 CENTRAL INSTRUCTIONAL PROGRAMS $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Strategic, $1,387,188 Mandatory - State SOQ, $19,592,408 $0 10

11 CENTRAL SUPPORT Transportation Services, $47,506,343 Administrative, $32,327,761 Facilities Support, $26,715,965 Instructional Support, $22,646,203 11

12 Central Support - Transportation $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Strategic - Specialty Programs, $1,789,100 Strategic - Home/School, $28,605,631 Mandatory - Special Education, $15,197,366 12

13 Central Support Facilities $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 Mandatory /Strategic, $26,715,965 $5,000,000 $0 13

14 Central Support - Administrative $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Choice, $153,368 Strategic, $301,693 Mandatory/ Strategic, $22,409,796 Mandatory, $2,418,931 Mandatory - In School Services, $7,043,973 14

15 Central Support Instructional Support $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 Mandatory/ Strategic, $9,010,724 Mandatory - Special Ed, ESOL, $4,789,248 Mandatory - In School Services, $8,846,231 $0 15

16 CATEGORICAL $120,000,000 $100,000,000 $80,000,000 $60,000,000 $40,000,000 $20,000,000 $0 Choice, $572,674 Strategic, $23,571,284 Mandatory/ Strategic, $16,339,270 Mandatory, $64,076,890 16

17 GRANTS $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 Strategic - State Grant, $337,827 Strategic - Federal Grant, $2,164,099 Mandatory - State Grant, $3,780,225 Mandatory - Federal Grant, $26,061,496 17

18 Cost of 2,000 Student Growth Space annual CIP costs of $65.6 million 98% of an Elementary School - $25.4 million (approximately 40 trailers) 45% of a Middle School - $17.5 million (approximately 26 trailers) 25% of a High School - $25 million (approximately 25 trailers) Staffing 86 ES teachers or 121 HS teachers (if all at one school) School administrative Principals, Assistant Principals Support staff custodial, clerical, security Instructional supplies, materials, equipment, textbooks Non-instructional supplies, equipment Transportation of 1400 students 20 buses - $2.1 million 20 drivers 1.2 mechanics/support staff Operating costs (fuel); bus maintenance Central Support Student Learning & Professional Development, Special Education, Student Services, Accountability, Human Resources, Financial Services, Facilities Services, Risk Management & Security, Information Technology 2,000 students = $20,326,000 in additional Operating Costs = $6,560,000 in additional Debt Service Costs 18

19 Trailers Portables FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 Approximately 5,000 student seats: 5 ES = $124 million or 4 MS = $156 million or 2 HS = $186 million 19 19

20 Expense Per Pupil 10,600 10,100 $9,776 $9,886 $10,373 $9,818 86,000 82,500 9,600 9,100 8,600 8,100 $8,630 $9,055 $9,180 $8,952 $8,723 $9,264 $9,052 $8,007 $8,974 $7,781 $9,314 $8,114 79,000 75,500 72,000 68,500 7,600 $7,856 65,000 State and County Adjusted State and County Enrollment Since the downturn of the economy beginning in FY 2008, PWCS has reduced and/or deferred almost $297 million in expenses. At the same time: PWCS has added 12,868 students PWCS has opened 9 schools: 6 elementary, 1 middle school, 1 high school, 1 special school Constructed additions at 9 elementary schools Renovated 10 schools 20

21 Expense Per Pupil PWC vs VA - Adjusted for Inflation 4,900 86,000 4,700 82,500 4,500 79,000 4,300 4,100 3,900 4,182 3,932 75,500 72,000 68,500 3,700 65,000 State County Enrollment 21

22 Budgetary Issues/Concerns The School Division for FY 2014 faces a potential $7 million reduction in state funding as a result of the proposed reduction in the Cost Of Competing Adjustment (COCA) for support positions: COCA was created as part of the SOQ funding formula by the Joint Legislative Audit and Review Commission (JLARC) to help offset the higher salary costs and the competitive labor market in Northern Virginia PWCS was cut $1.9 million in FY 2013 PWCS has the fewest teachers per 1,000 students of any school division in the state. The cost to reduce class size by one student across the School Division is $15 million The approximate cost of each 1 percent raise is $7 million Continued need to construct additional schools is restricted by: Ability to pay for debt service Debt capacity limitations 22

23 Cost Effective Management Commonwealth of Virginia efficiency review focusing on support functions. Conducted by an independent, state contracted, performance management firm. In , Clare Boothe Luce Policy Institute concluded that PWCS was among the state leaders in producing better student achievement at lower taxpayer cost Recognized nationally in a report by the Center for American Progress. Analysis of school divisions throughout the country, portraying return on investment : measured by the amount of expenditure per child by school division as a function of educational achievement. PWCS Achievement Index is the highest in Northern Virginia and among the best in the Commonwealth sixth overall out of the 132 school divisions. 23

24 SUMMARY The information provided today is not intended to provide explicit detail on the entire School Division Budget, but to provide an overview of some of the issues and requirements that must be faced in this budget process. This information is provided to assist the Board of County Supervisors (BOCS) in developing tentative revenue numbers for use in the Proposed Budget. Effectively, we are just beginning the process of developing the FY 2014 School Board budget. 24

25 FY 2014 Budget Timeline December 2012 Develop Preliminary Budget Information Initial PWC Tax Rate Policy & Budget Guidance County revenues Governor McDonnell FY 2014 Proposed State Budget State revenues January 2013 Develop Superintendent s Proposed Budget and Capital Improvements Program (CIP) Final PWC Revenue Estimates (Per Tax Guidance) February 2013 Superintendent s Proposed Budget & CIP - February 6 Budget Review Budget Hearings March 2013 General Assembly Budget Adjustments School Board Budget Review School Board Budget & CIP Approval March 20 April 2013 BOCS Budget Approval 25

26 Preliminary Budget Information As Requested by the Board of County Supervisors Presentation to: The Prince William County School Board and Board of County Supervisors November 27, 2012 Presented by: Milton C. Johns, Chairman, Prince William County School Board Prepared by: Dave S. Cline, Associate Superintendent for Finance and Support Services 26