Ashwaubenon School District Proposed Budget for the 2018-19 School - - PowerPoint PPT Presentation

Ashwaubenon School District

Proposed Budget for the 2018-19 School Year

Overview of Presentation

• Budget process and priorities
• Revenue Limit, Aid, and levy overview
• Trends in Ashwaubenon School District
• Comparing Ashwaubenon to districts from across the

State

• 2018-19 budget overview
• Community Service Fund budget

Budget Process Overview

• Priorities in current budget

– Improving Reading and Math test scores – Reducing achievement gaps – Maintaining small class size – Focus resources on the classroom

• Main factors in developing the budget

– Student counts – Staffing levels – Revenue Limits

Revenue Limit, Aid and Taxes

• How does the revenue limit work?
• Why is revenue limit important?
• How does open enrollment factor into our budget?
• What is the impact on Equalization Aid on revenue limit

and levy?

• Levy and mill rate calculation

What is the Revenue Limit and How is it Calculated?

A district's revenue limit is the maximum amount of revenue that may be raised through State general aid and property tax for the General, Non-Referendum Debt, and Capital Expansion Funds, also referred to as Funds 10, 38, and 41 respectively. Resident Membership (FTE) $ per pupil One-time (Non-recurring) exemptions On-going (Recurring) exemptions Revenue Limit Authority

• Open Enrollment students and revenue are not included in the Revenue Limit

calculation

• Declining enrollment exemption is a non-recurring exemption
• The Per Pupil amount has not changed for 3 years and is down $328.81 per

pupil since 2011-12

• The 2018-19 Ashwaubenon per pupil amount is $9,624.59

Why is Revenue Limit Important

The revenue limit comprises 65% of the Ashwaubenon School District's 2018-19 general fund operating revenue.

2018-2019 Fund 10 Budget $ % Revenue Limit w/ all Exemptions $21,891,922 65.4% All other operating revenue $11,578,698 34.6% Total $33,470,620 100.0%

Ashwaubenon Is Different from Most Other Districts in the State

$0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 $40,000,000 $

Revenue Composition

Revenue Limit w/ all Exemptions Open Enrollment Revenue All other operating revenue

The revenue limit comprises 65% and Open Enrollment is 27% of the Ashwaubenon School District's 2018-19 general fund operating revenue.

2018-2019 Fund 10 Budget $ % Revenue Limit w/ all Exemptions $21,891,922 65.4% All other operating revenue $11,578,698 34.6% Total $33,470,620 100.0% Other Major Revenue Source Open Enrollment Revenue $9,043,471 27.0% All other operating revenue $2,535,227 7.6%

Our incoming Open Enrollment students do not have any impact on our District Levy. Open Enrollment revenue is a transfer of general aid from the resident district

Why is State General Aid Important?

The revenue limit calculates how much the district can raise through State general aid and the local tax levy. State general aid identifies who pays. The Revenue Limit less State general aid equals the revenue limit property tax levy. In 2018-19, 28% of the Ashwaubenon School District's revenue limit authority is funded through State EQ Aid and High Poverty Aid.

2018-2019 Budget Revenue Limit w/ all Exemptions $ % Fund 10, 38, 41 $22,016,339 (less) State EQ & High Poverty Aid

• $6,227,227

28.3% Revenue Limit Levy $15,789,112 71.7%

How is Total District Levy Calculated?

School district property taxes include the:

• Revenue Limit Levy (General, Non-

referendum Debt and Capital Expansion Funds)

• Referendum-approved Debt Levy (Fund

39)

• The Community Services Levy (Fund 80).

2018-19 Levy Composition $ Revenue Limit Levy $15,789,112 Referendum-Approved Debt Levy $300,000 Community Services Levy $476,000

Prior Year Levy Chargebacks and Other

$0 Total school-based Levy $16,565,112

Total School Levy

Revenue Limit Tax Levy (Funds 10, 38 & 41) Referendum Approved Debt Levy (Fund 39) Community Service Tax Levy (Fund 80) Prior Year Levy Chargeback and Other

How is the Mill Rate Calculated?

Total School Levy Equalized Property Value $1,000 Mill Rate 2018 Proposed Ashwaubenon Total School Levy $16,565,112 Equalized Property Value $1,957,905,793 Mill Rate $8.46

• Mill rate is the tax rate per $1,000 of property value
• This is an equalized mill rate that allows for comparison to districts across the State
• Assessed mill rates are not comparable to other school district due to the variance in

assessment rates in different municipalities

• In 2017-18 the State average equalized mill rate for schools was $9.79

500 1000 1500 2000 2500 3000 3500 1993-94 1995-96 1997-98 1999-00 2001-02 2003-04 2005-06 2007-08 2009-10 2011-12 2013-14 2015-16 2017-18 Estimated

Ashwaubenon School District Student Count

Open Enrollment Students

2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000

1999-2000 2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019

Equalization Aid and Open Enrollment Aid

Equalization Aid Open Enrollment Aid

5,000 10,000 15,000 20,000 25,000 1993-1994 1995-1996 1997-1998 1999-2000 2001-2002 2003-2004 2005-2006 2007-2008 2009-2010 2011-2012 2013-2014 2015-2016 2017-2018 Estimated Tax Levy in Thousands of Dollars

Ashwaubenon School District Comparison of Tax Levy Amount

Community Service Fund Levy Deb Service Levy General Fund Levy

5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000

General Fund Revenue Tax Levy, Equalization Aid, and Open Enrollment Aid

General Fund Tax Levy Equalization Aid Open Enrollment Aid

Comparing Ashwaubenon to Similar Districts

• Chose 10 districts with

similar student counts from around the State

• Compare on budget

priorities and tax rate

• Comparison based on

2017-18 data

2017-18 Equalized Mill Rate

Ashwaubenon estimated 2018-19 mill rate $8.46

Wisconsin average mill rate for 2017-18 $9.79

Student to Staff Ratio

Student Teacher Ratio

Student Administrator Ratio

Spending per Student

Focusing Budget on Instruction

Budget Focused on Staffing

BUDGET ADOPTION 2018-19 GENERAL FUND (FUND 10)

Audited 2016-17 Budget 2017-18 Budget 2018-19

Beginning Fund Balance (Account 930 000) 8,208,795.52 8,631,147.34 8,565,693.34 Ending Fund Balance, Nonspendable (Acct. 935 000) 131,755.96 131,755.00 131,755.00 Ending Fund Balance, Restricted (Acct. 936 000) 2,937,229.56 3,300,000.00 3,300,000.00 Ending Fund Balance, Committed (Acct. 937 000) 0.00 0.00 0.00 Ending Fund Balance, Assigned (Acct. 938 000) 0.00 0.00 0.00 Ending Fund Balance, Unassigned (Acct. 939 000) 5,562,161.82 5,199,392.34 5,183,938.34 TOTAL ENDING FUND BALANCE (ACCT. 930 000) 8,631,147.34 8,565,693.34 8,565,693.34 REVENUES & OTHER FINANCING SOURCES 100 Transfers-in 0.00 0.00 0.00 Local Sources 210 Taxes 17,032,310.00 15,571,745.00 15,664,695.00 240 Payments for Services 3,406.43 0.00 0.00 260 Non-Capital Sales 49,398.29 6,000.00 6,000.00 270 School Activity Income 40,562.23 40,000.00 40,000.00 280 Interest on Investments 3,506.54 5,000.00 5,000.00 290 Other Revenue, Local Sources 158,976.20 140,000.00 140,000.00 Subtotal Local Sources 17,288,159.69 15,762,745.00 15,855,695.00 Other School Districts Within Wisconsin 310 Transit of Aids 0.00 0.00 0.00 340 Payments for Services 7,734,859.31 8,242,328.00 9,043,471.00 380 Medical Service Reimbursements 0.00 0.00 0.00 390 Other Inter-district, Within Wisconsin 0.00 0.00 0.00 Subtotal Other School Districts within Wisconsin 7,734,859.31 8,242,328.00 9,043,471.00 Other School Districts Outside Wisconsin 440 Payments for Services 0.00 0.00 0.00 490 Other Inter-district, Outside Wisconsin 0.00 0.00 0.00 Subtotal Other School Districts Outside Wisconsin 0.00 0.00 0.00 Intermediate Sources 510 Transit of Aids 10,935.34 16,278.00 16,278.00 530 Payments for Services from CCDEB 0.00 0.00 0.00 540 Payments for Services from CESA 0.00 0.00 0.00 580 Medical Services Reimbursement 0.00 0.00 0.00 590 Other Intermediate Sources 0.00 0.00 0.00 Subtotal Intermediate Sources 10,935.34 16,278.00 16,278.00

BUDGET ADOPTION 2018-19 GENERAL FUND (FUND 10)

Audited 2016-17 Budget 2017-18 Budget 2018-19

State Sources 610 State Aid -- Categorical 120,038.72 120,313.00 120,313.00 620 State Aid -- General 5,871,290.00 6,800,838.00 6,227,227.00 630 DPI Special Project Grants 65,775.82 0.00 0.00 640 Payments for Services 0.00 0.00 0.00 650 Student Achievement Guarantee in Education (SAGE Grant) 0.00 0.00 0.00 660 Other State Revenue Through Local Units 0.00 0.00 0.00 690 Other Revenue 875,920.19 1,288,587.00 1,736,503.00 Subtotal State Sources 6,933,024.73 8,209,738.00 8,084,043.00 Federal Sources 710 Federal Aid - Categorical 0.00 0.00 0.00 720 Impact Aid 0.00 0.00 0.00 730 DPI Special Project Grants 103,427.77 114,889.00 114,889.00 750 IASA Grants 294,358.98 351,244.00 351,244.00 760 JTPA 0.00 0.00 0.00 770 Other Federal Revenue Through Local Units 0.00 0.00 0.00 780 Other Federal Revenue Through State 23,464.94 0.00 0.00 790 Other Federal Revenue - Direct 44,159.00 0.00 0.00 Subtotal Federal Sources 465,410.69 466,133.00 466,133.00 Other Financing Sources 850 Reorganization Settlement 0.00 0.00 0.00 860 Compensation, Fixed Assets 22,374.58 0.00 0.00 870 Long-Term Obligations 0.00 0.00 0.00 Subtotal Other Financing Sources 22,374.58 0.00 0.00 Other Revenues 960 Adjustments 0.00 5,000.00 5,000.00 970 Refund of Disbursement 0.00 0.00 0.00 980 Medical Service Reimbursement 0.00 0.00 0.00 990 Miscellaneous 962,591.88 0.00 0.00 Subtotal Other Revenues 962,591.88 5,000.00 5,000.00 TOTAL REVENUES & OTHER FINANCING SOURCES 33,417,356.22 32,702,222.00 33,470,620.00

BUDGET ADOPTION 2018-19 GENERAL FUND (FUND 10)

Audited 2016-17 Budget 2017-18 Budget 2018-19

EXPENDITURES & OTHER FINANCING USES Instruction 110 000 Undifferentiated Curriculum 9,052,106.86 9,715,615.00 9,745,365.00 120 000 Regular Curriculum 5,902,462.30 5,760,105.00 5,972,836.00 130 000 Vocational Curriculum 1,226,620.77 1,200,520.00 1,229,141.00 140 000 Physical Curriculum 975,983.63 956,686.00 981,209.00 160 000 Co-Curricular Activities 329,385.20 308,457.00 313,145.00 170 000 Other Special Needs 520,604.14 512,688.00 525,845.00 Subtotal Instruction 18,007,162.90 18,454,071.00 18,767,541.00 Support Sources 210 000 Pupil Services 903,586.77 903,587.00 926,663.00 220 000 Instructional Staff Services 981,392.32 1,089,539.00 1,112,645.00 230 000 General Administration 383,084.75 400,324.00 432,409.00 240 000 School Building Administration 1,723,754.07 1,776,456.00 1,819,428.00 250 000 Business Administration 5,181,442.08 4,223,159.00 4,306,783.00 260 000 Central Services 1,194,917.28 1,311,041.00 1,336,193.00 270 000 Insurance & Judgments 82,372.19 75,000.00 75,000.00 280 000 Debt Services 12,626.74 25,000.00 25,000.00 290 000 Other Support Services 627,716.34 616,355.00 590,391.00 Subtotal Support Sources 11,090,892.54 10,420,461.00 10,624,512.00 Non-Program Transactions 410 000 Inter-fund Transfers 3,070,626.46 2,957,950.00 3,067,349.00 430 000 Instructional Service Payments 826,322.50 935,194.00 1,011,218.00 490 000 Other Non-Program Transactions 0.00 0.00 0.00 Subtotal Non-Program Transactions 3,896,948.96 3,893,144.00 4,078,567.00 TOTAL EXPENDITURES & OTHER FINANCING USES 32,995,004.40 32,767,676.00 33,470,620.00 SPECIAL PROJECT FUNDS (FUNDS 21, 23, 29) 900 000 Beginning Fund Balance 201.64 31,900.15 32,650.15 900 000 Ending Fund Balance 31,900.15 32,650.15 33,053.15 REVENUES & OTHER FINANCING SOURCES 72,392.80 78,885.00 78,885.00 100 000 Instruction 36,949.33 62,506.00 62,514.00 200 000 Support Services 3,744.96 15,629.00 15,968.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDTURES & OTHER FINANCING USES 40,694.29 78,135.00 78,482.00

SPECIAL EDUCATION FUND (FUND 27)

Audited 2016-17 Budget 2017-18 Budget 2018-19

900 000 Beginning Fund Balance 0.00 0.00 0.00 900 000 Ending Fund Balance 0.00 0.00 0.00 REVENUES & OTHER FINANCING SOURCES 100 Transfers-in 2,670,626.46 2,957,950.00 3,067,349.00 Intermediate Sources 510 Transit of Aids 30,197.58 25,000.00 25,000.00 530 Payments for Services from CCDEB 0.00 0.00 0.00 540 Payments for Services from CESA 0.00 0.00 0.00 580 Medical Services Reimbursement 0.00 0.00 0.00 590 Other Intermediate Sources 0.00 0.00 0.00 Subtotal Intermediate Sources 30,197.58 25,000.00 25,000.00 State Sources 610 State Aid -- Categorical 899,256.00 926,446.00 949,798.00 620 State Aid -- General 0.00 0.00 0.00 630 DPI Special Project Grants 0.00 0.00 0.00 640 Payments for Services 0.00 0.00 0.00 650 Achievement Gap Reduction (AGR grant) 0.00 0.00 0.00 690 Other Revenue 0.00 0.00 0.00 Subtotal State Sources 899,256.00 926,446.00 949,798.00 Federal Sources 710 Federal Aid - Categorical 0.00 15,697.00 0.00 730 DPI Special Project Grants 672,808.15 734,613.00 734,613.00 750 IASA Grants 0.00 0.00 0.00 760 JTPA 0.00 0.00 0.00 770 Other Federal Revenue Through Local Units 0.00 0.00 0.00 780 Other Federal Revenue Through State 86,723.60 50,000.00 45,000.00 790 Other Federal Revenue - Direct 0.00 0.00 0.00 Subtotal Federal Sources 759,531.75 800,310.00 779,613.00 Other Revenues 960 Adjustments 0.00 0.00 0.00 970 Refund of Disbursement 0.00 0.00 0.00 990 Miscellaneous 31.00 0.00 0.00 Subtotal Other Revenues 31.00 0.00 0.00 TOTAL REVENUES & OTHER FINANCING SOURCES 4,359,642.79 4,709,706.00 4,821,760.00

SPECIAL EDUCATION FUND (FUND 27)

Audited 2016-17 Budget 2017-18 Budget 2018-19

EXPENDITURES & OTHER FINANCING USES Instruction 110 000 Undifferentiated Curriculum 0.00 0.00 0.00 120 000 Regular Curriculum 0.00 0.00 0.00 130 000 Vocational Curriculum 0.00 0.00 0.00 140 000 Physical Curriculum 0.00 0.00 0.00 150 000 Special Education Curriculum 3,414,442.23 3,656,427.00 3,751,569.00 160 000 Co-Curricular Activities 0.00 0.00 0.00 170 000 Other Special Needs 0.00 0.00 0.00 Subtotal Instruction 3,414,442.23 3,656,427.00 3,751,569.00 Support Sources 210 000 Pupil Services 501,419.85 529,176.00 540,363.00 220 000 Instructional Staff Services 249,890.03 286,831.00 292,556.00 230 000 General Administration 0.00 0.00 0.00 240 000 School Building Administration 0.00 0.00 0.00 250 000 Business Administration 58,509.83 75,272.00 75,272.00 260 000 Central Services 22,144.32 29,000.00 29,000.00 270 000 Insurance & Judgments 0.00 0.00 0.00 280 000 Debt Services 0.00 0.00 0.00 290 000 Other Support Services 0.00 0.00 0.00 Subtotal Support Sources 831,964.03 920,279.00 937,191.00 Non-Program Transactions 410 000 Inter-fund Transfers 0.00 0.00 0.00 430 000 Instructional Service Payments 113,236.53 133,000.00 133,000.00 490 000 Other Non-Program Transactions 0.00 0.00 0.00 Subtotal Non-Program Transactions 113,236.53 133,000.00 133,000.00 TOTAL EXPENDTURES & OTHER FINANCING USES 4,359,642.79 4,709,706.00 4,821,760.00

DEBT SERVICE FUND (FUNDS 38, 39) 900 000 Beginning Fund Balance 727,632.64 744,127.82 1,761,347.82 900 000 ENDING FUND BALANCES 744,127.82 1,761,347.82 1,430,487.82 TOTAL REVENUES & OTHER FINANCING SOURCES 774,417.00 1,774,416.00 424,417.00 281 000 Long-Term Capital Debt 757,921.82 757,196.00 755,277.00 282 000 Refinancing 0.00 0.00 0.00 283 000 Operational Debt 0.00 0.00 0.00 285 000 Post Employment Benefit Debt 0.00 0.00 0.00 289 000 Other Long-Term General Obligation Debt 0.00 0.00 0.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 757,921.82 757,196.00 755,277.00 842 000 INDEBTEDNESS, END OF YEAR 3,181,402.44 2,507,869.36 1,816,133.95 CAPITAL PROJECTS FUND (FUNDS 41, 46, 48, 49) 900 000 Beginning Fund Balance 358,043.91 758,113.17 738,113.17 900 000 Ending Fund Balance 758,113.17 738,113.17 718,113.17 TOTAL REVENUES & OTHER FINANCING SOURCES 400,071.31 0.00 0.00 100 000 Instructional Services 0.00 0.00 0.00 200 000 Support Services 2.05 20,000.00 20,000.00 300 000 Community Services 0.00 0.00 0.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 2.05 20,000.00 20,000.00

FOOD SERVICE FUND (FUND 50) 900 000 Beginning Fund Balance 475,504.06 436,658.03 252,072.03 900 000 ENDING FUND BALANCE 436,658.03 252,072.03 248,025.03 TOTAL REVENUES & OTHER FINANCING SOURCES 1,334,305.19 1,263,000.00 1,263,000.00 200 000 Support Services 1,373,151.22 1,247,586.00 1,267,047.00 400 000 Non-Program Transactions 0.00 200,000.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 1,373,151.22 1,447,586.00 1,267,047.00 COMMUNITY SERVICE FUND (FUND 80) 900 000 Beginning Fund Balance 181,110.15 172,428.79 157,158.79 900 000 ENDING FUND BALANCE 172,428.79 157,158.79 139,014.79 TOTAL REVENUES & OTHER FINANCING SOURCES 497,323.16 537,040.00 552,240.00 200 000 Support Services 163,454.04 275,810.00 276,616.00 300 000 Community Services 342,550.48 276,500.00 293,768.00 400 000 Non-Program Transactions 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FINANCING USES 506,004.52 552,310.00 570,384.00 Total Expenditures and Other Financing Uses ALL FUNDS

Audited 2016-17 Budget 2017-18 Budget 2018-19

GROSS TOTAL EXPENDITURES -- ALL FUNDS 40,032,421.09 40,332,609.00 40,983,570.00 Interfund Transfers (Source 100) - ALL FUNDS 3,070,626.46 2,957,950.00 3,067,349.00 Refinancing Expenditures (FUND 30) 0.00 0.00 0.00 NET TOTAL EXPENDITURES -- ALL FUNDS 36,961,794.63 37,374,659.00 37,916,221.00 PERCENTAGE INCREASE – NET TOTAL FUND EXPENDITURES FROM PRIOR YEAR 1.12% 1.45% PROPOSED PROPERTY TAX LEVY FUND

Audited 2016-17 Budget 2017-18 Budget 2018-19

General Fund 17,032,310.00 15,571,745.00 15,664,695.00 Referendum Debt Service Fund 650,000.00 1,650,000.00 300,000.00 Non-Referendum Debt Service Fund 124,417.00 124,416.00 124,417.00 Capital Expansion Fund 0.00 0.00 0.00 Community Service Fund 450,000.00 475,800.00 476,000.00 TOTAL SCHOOL LEVY 18,256,727.00 17,821,961.00 16,565,112.00 PERCENTAGE INCREASE -- TOTAL LEVY FROM PRIOR YEAR

• 2.38%
• 7.05%

Community Service Fund

• Police Liaison Officers (2)

– Shared with Village – 50/50

• Pool and Auditorium Supplies, Cleaning, & Repairs
• Rec. Department Program & Pool/Auditorium Utilities

– Evening and weekend costs for Gyms and schools – Operating cost for Pool and Auditorium

• Elementary and Middle Co-Curriculars

– Open to all children in community

• Ashwaubenon Preschool & Parent Learning Program

Total Levy $475,800 Total Budget $537,040

Ashwaubenon School District Community Service Fund Budget Proposal

Total Revenue Levy Budget 2018-19 2018-19 Police Liaison Officers 145,061 145,061 Police Liaison costs are shared with the Village of Ashwaubenon. This program develops a positive relationship between students and law enforcement officers, helping reduce and prevent issues for young people involving police in the community, and provides a more efficient system for solving the issues and problems that young people have in the

• community. The District pays 50% of the cost for two officers.

Pool and Auditorium maintenance and Utilities 128,054 128,054 The District maintains the swimming pool which is used for community activities and Recreation Department programs. The new auditorium and aquatics facilities has significantly increase the amount of space to operate and maintain. While repair cost should be minimal, the increased competitive pool size, second pool, and additional auditorium will significantly add to the supplies and cleaning time needed to operate the facilities. An additional .5 FTE custodian has been hired to maintain the new facility. Performing Arts Center Operations 72,530 124,030 The District runs the Community Performing Arts Center (PAC). Operations include salary and benefits for PAC manager, technical support, and staff for performances. The cost of the PAC manager is shared with the Village of Ashwaubenon

• ther performance related costs are offset by ticket sales.

Elementary and Middle Co-Curriculars 105,585 113,585 Co-curricular activities, at the elementary and middle school levels, are open to all children in the community even if they do not attend school in the district. These programs provide positive activities for elementary and middle school age children. Family Resource Center 24,770 41,510 The Family Resource Center at Cormier School provides parenting programs and assistance to parents of young

• children. These programs help parents become better parents and provide positive activities for young children and

parents. 476,000 552,240 Community Service Fund Revenue Levy 476,000 Family Resource Center fund raising 16,740 Student Fees 8,000 Village Share of PAC Manager 51,500 552,240

All the budget information shared with you this evening is based on estimates and projections. The Board will finalize the Budget and Levy at the October Board meeting. All of the information presented is subject to change. Variables Affecting Budget Projections

Variable Tax Mill Budget Levy Rate 1 General State Aid * * * DPI certifies general aid in October 2 Enrollment

• Sept. 21 Revenue Limit Pupil Count

* * * Open Enrollment actual students * 3 Equalized Valuation * Certified by the State in Mid October 4 Assessed Valuation * Provided by the Village in December 5 School Levy Tax Credit * Provided by the Village in December 6 Grants * 7 Budget Adjustments and Changes *

Questions ???