2019-2020 School Year Budget Planning School Board Work Session - - PowerPoint PPT Presentation

2019-2020 School Year Budget Planning

School Board Work Session May 1, 2019

SPS Budget Planning

Presentation Objectives

• Provide a Legislative Update
• Discuss Updated Revenue and Expenditure Assumptions
• Review Budget Reduction Considerations

SPS Budget Planning

Legislative Update

• Legislative Session ended on time Late Sunday evening
• Budget Planning Impacts

− Levy − Authorizes up to $2.50/$1,000 assessed valuation up to $2,500 per student − LEA support maintained between $1.50/$1,000 Levy and $1,550 per student − Current voted authority of $35 million − 2019-2020 Estimated budget impact + $3.8 million assuming current approved levy authority − Special Education − Special education multiplier increased from 0.9609 to 0.9950, tiered − 2019-2020 Estimated budget impact + $1.2 million − Hold Harmless − HB 2163, provides per student operating revenue comparable to the 2017-2018 funding level − Recognizes the effects of the local levy revenue loss in 2019-2020 − 2019-2020 Estimated budget impact +$4.8 million − School Employees Benefits Board − Implementation January 2020 − 2019-2020 Estimated budget impact $1.2 million expenditure increase

SPS Budget Planning

Budget Planning Assumption Updates

Revenue Assumptions –

Description Revenue Estimates

(In Millions)

Maintenance Level Estimate, 4/24/2019 $ 446.0 Levy/LEA – Assumes collection of $35 million of voter approved levy authority in 2020. Tax impact approximately 20 cents/1,000 based on current property assessed valuation. LEA based on $1,550 per student 3.8 Special Education – Increase in excess cost multiplier to .9950 1.2 Hold Harmless (HB 2163) – Addresses difference in general operations funding per student 4.8 Subtotal – Revenue adjustments 9.8 Adjusted General Fund Revenue, 5/1/2019 $ 455.8

SPS Budget Planning

Budget Planning Assumption Updates

Expenditure Assumptions –

Description Expenditure Estimates

(In Millions)

Maintenance Level Estimate, 4/24/2019 $ 477.30 Staffing – adjusted for K-3 compliance requirements 2.25 Benefits – SEBB implementation 1.20 Initial budget reduction considerations

• 27.40

Refinement of budget reductions 1.35 Subtotal – Expenditure adjustments

• 22.60

Adjusted General Fund Expenditure Estimate, 5/1/2019 454.70 Adjusted Net Operations $ 1.10

SPS Budget Planning

Budget Reduction Considerations

• Budget reductions are intended to provide the educational

experience students and families expect within available resources

• Final budget adjustments will consider alignment with the

School Board priorities to:

– Protect basic needs for all students – Maintain essential support services – Meet legal compliance and educational standards

• The following slides present a summary of budget

reduction considerations and changes to the budget assumptions and estimates presented on April 24

SPS Budget Planning

Summary of Budget Reduction Considerations

Communications

Reduction: $101,000, 1.0 FTE (1.0 unfilled) Impact:

• Limit enhancements to website compliance monitoring
• Reduction in the number of “School Talk” publications
• Reduce kindergarten bag contents

Human Resources

Reduction: $995,000, 7.4 FTE (1.4 unfilled) Administrative restructure – reduction of director position Reduce mentor teacher program (3 positions) and itinerant secretary positions (3 positions) Impact:

• Increased response time to employee needs

Technology Services & Support

Reduction: $904,000, 2.5 FTE (1.5 unfilled) Impact:

• Increased response time to student and employee technology needs
• Increased time to deploy new technology to classrooms and staff
• Limited opportunities for professional development and implementation of new technology

SPS Budget Planning

Summary of Budget Reduction Considerations

School Support Services

Reduction: $4.6 million, 50.7 FTE (17.0 unfilled) Departments include: Associate Superintendent – School Support Services, Budget & Accounting, Payroll, Campus Security, Facility Services, Health Services, Long-Range Planning, Print Shop, Purchasing, Safety, Science Kit Center Impact:

• Reduced service levels and response time
• Prioritization of critical daily services for custodial and grounds
• Reduced service hours for events
• Delay in preparation of healthcare plans (required before students can start school); minimal emergent

coverage; students may need to be bussed to a school with a full-time nurse

• Reduced support for extended warehouse delivery schedules during peak times
• Reduction in school mail delivery

Special Education

Reduction: $2.4 million, 34.3 FTE (12.7 unfilled) Reductions designed to minimize the impacts on services for students with disabilities. Students will not see a decrease in services on their IEP as a result of these budget reductions. Impact:

• Slight increase in caseloads to K-12 Designed Instruction (+2:K-6, +5:7-12), K-12 Resource (+2), 7-12 Behavior

Intervention (+2). All other special education program caseloads will continue at current levels.

SPS Budget Planning

Summary of Budget Reduction Considerations

Student Services

Reduction: $795,000, 7.0 FTE (4.0 unfilled) Reductions are designed to maintain direct support and educational supports for students Impact:

• Reduced ability to provide intervention and support services to students and families

Superintendent’s Office/Board

Reduction: $224,000, 0 FTE Impact:

• 10% reduction to goods and services budget

Teaching & Learning

Reduction: $868,000, 5.25 FTE (5.25 unfilled) Impact:

• Restructure roles and responsibilities
• Staffing resources shifted to Title II
• Reduction of professional development and curriculum adoptions

SPS Budget Planning

Summary of Budget Reduction Considerations

School Staffing

Reduction: $14.1 million, 139.0 FTE (80 unfilled) Impact:

• K-3 staffing ratios were adjusted to meet K-3 compliance and retain funding.
• Intermediate (4-6) class sizes were increased to contract ratio with limited cases of class size above contract

limits and additional combination classrooms

• The elementary school day was reconfigured to reduce and standardize specialists and standardize the Friday

schedule for students and staff

• Middle and high school staffing divisors was adjusted from 22.1 to 24.5 for an average class size of 29.4
• Suspension of Special Education weighting

Location Budget Allocations

Reduction: $404,000, Supplies and Materials Impact:

• Per student base building allocations reduced from $89/$92/$102 to $69.50/$71.80/$79.70 for comprehensive

elementary/middle/high schools respectively

• Maintain location budget line items for PBIS, elementary library, high school CCR task force and supervision

SPS Budget Planning

Summary of Budget Reduction Considerations

Option Schools/Programs

Reduction: N/A, $648,000 increase, 6.75 FTE reduction due to restructure at Eagle Peak Programs include: Eagle Peak, Innovative Programs, Libby, On-Track Academy, Spokane Public Montessori, Spokane Virtual and Blended Learning, The Community School, and The Enrichment Cooperative Impact:

• The Eagle Peak program is revised to include offerings at Pratt, other district locations, and other external
• rganizations
• Libby includes the addition of two dual language immersion classrooms
• Staffing ratios of the other programs were adjusted where possible
• Supply and material budgets for option programs were reduced similar to the location building budget

reductions

SPS Budget Planning

Summary of Budget Reduction Considerations

The following programs are expected to be self-supporting through fees and/or grant funding: Express Childcare

Reduction: $280,000, 3.8 FTE (unfilled) Impact:

• Preschool program eliminated Fall 2019
• Balboa site combined with Westview for after school program
• Reassignment of personnel to align staffing to program needs
• Tuition and fees increase for 2019-20

Nutrition Services

Reduction: $146,000, 7.3 FTE (no unfilled) Implementation of a standardized kitchen staffing model at all levels and streamlined menu options to achieve self-support Impact:

• Reconfiguration of service delivery model
• Increased serving lines
• Reduced service/hours of operation at the District Administration Building
• Elimination of catering services
• Reduced use of fund balance

SPS Budget Planning

Summary of Budget Reduction Considerations

Transportation

Reduction: N/A Impact:

• Increased funding for 2019-20 will be offset by increased costs for contracted services for transportation

Categorical Programs/Grants

Reduction: $1.5 million increase , 3.4 FTE Programs include: Career & Technical Education, Early Learning, English Language Development, Mental Health, Special Programs (Title I, LAP , etc.), and Misc. Grants Impact:

• Funding for these programs is restricted for allowable use; program reductions will not provide a positive

impact to the budget

• Unused funds either carryforward within the program or revert back to the grantor
• Adjustments were made to rebalance the programs after maintenance level staffing impacts and updated

revenue assumptions

NEWTECH Skill Center (Skill Center)

Reduction: $294,000, 1.71 FTE Impact:

• Skill Center is technical education program serving a consortium of area school districts under the guidance of

the Skill Center Advisory Council

• Program is self-supporting, excess revenue generated by the program is maintained as fund balance restricted

for the Skill Center

SPS Budget Planning

Next Steps

• Obtain School Board Feedback on Budget Reduction

Considerations

• Finalize Community Engagement Plans
• Refine Budget Estimates