2019-2020 School Year Budget Planning School Board Work Session May 1, 2019
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 – Revenue Estimates Description (In Millions) Maintenance Level Estimate, 4/24/2019 $ 446.0 Levy/LEA – Assumes collection of $35 million of 3.8 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 Special Education – Increase in excess cost 1.2 multiplier to .9950 Hold Harmless (HB 2163) – Addresses difference in 4.8 general operations funding per student Subtotal – Revenue adjustments 9.8 Adjusted General Fund Revenue, 5/1/2019 $ 455.8 SPS Budget Planning
Budget Planning Assumption Updates Expenditure Assumptions – Expenditure Description 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 • organizations 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
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