Board Report on Parcel Tax and Reduction Options November 17, 2016 - - PowerPoint PPT Presentation

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Board Report on Parcel Tax and Reduction Options November 17, 2016 - - PowerPoint PPT Presentation

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Board Report on Parcel Tax and Reduction Options November 17, 2016 1 Agenda Planning Process Recap of November 9, 2016 School Board Meeting Board Directions from November 9, 2016 2016/17 Reductions and Proposed Additional

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Board Report on Parcel Tax and Reduction Options

November 17, 2016

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Engagement Innovation Leadership Partnership Perseverance

Agenda

◼ Planning Process ◼ Recap of November 9, 2016 School Board Meeting ◼ Board Directions from November 9, 2016 ◼ 2016/17 Reductions and Proposed Additional Reductions ◼ Parcel Tax Amounts/Reductions and Timing Options ◼ Impact of Parcel Tax Election Beyond March 2017 ◼ Whitehurst/Mosher Presentation ◼ Next Steps/Board Direction ◼ Appendix

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Understanding the Financials and Process to Address the Structural Deficit (9/13) Report to Board on Potential Reduction options to Address the Deficit (9/20) Discussion and Report to Board on Reduction Options and Community Input (10/18) Community Input Session 1: 9/27

(Debrief May 3 Parcel Taxes)

Community Input Session 2: 10/24

(Alternative Options to Reductions)

Community Input Session 3: 10/25

(Alternative Options to Reductions)

School Board Directions (11/9)

(Assessment of Potential Parcel Tax Timing and Structure)

Planning Process

Special Added Board Meeting (11/17) Staff input into reduction recommendations Special Board Meeting (11/30) Special Board Meeting (12/5)

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Recap of November 9, 2016 Board Meeting

◼ Long Range Financial Model and Planning ◼ Organizational Review and Budget Reserve Analysis ◼ District’s Financial Stewardship ◼ Enrollment and Educational Value ◼ Framework on Reducations ◼ 2016-17 Reductions of $900,000 Review ◼ Prioritization of Reductions and Considerations of Parcel Tax ◼ Parcel Tax Timing and Process ◼ Process and Timeline for Potential Staffing Reductions

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Board Directions from 11/9

◼ Develop parcel tax options with a financial model that provides 2 to 4 years of financial stability ◼ One option should only include reductions that best maintains the current student experience ◼ Financial stability is defined as meeting minimum requirements of Board Policy 3470

◼ 2017/18 Reserve levels at least 15% ◼ Multi year budget reserve levels do not fall below 10%

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Parcel tax and reduction options presented at the 11/9 Board meeting was based on 5 year financial stability and maintaining a 15% reserve in the 5th year 2021/22.

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Outcomes for Tonight

Directions from Board on: ◼ Duration of Financial Stability (2-4 years) ◼ Size of Parcel Tax/Reductions ◼ Parcel Tax Timing ◼ Inputs on Reduction Decisions

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$900K Reductions from 2016/17

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◼ $320,000 FTE Reductions from plan ◼ $90,000 Technology Budget ◼ $85,000 Instructional Materials ◼ $100,000 Book Adoption Set Aside ◼ $100,000 Student Services Budget ◼ $70,000 Maintenance Budget ◼ $75,000 General Fund Contribution to Routine Restricted Maintenance ◼ $65,000 Contracted Services, Non-essential Overtime, and Stipends ◼ $22,000 Utilities

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Proposed Additional Reductions

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Staffing - Admin and Operations Reduction/Increase Educational Services Reductions

  • $230,000

Business Office Reductions

  • $80,000

Other Staffing or Program Custodial Reduction 1 FTE

  • $60,000

Non Staffing Reduce Middle School Mini Courses

  • $53,000

Reduction of Site Budgets

  • $50,000

Reduction in Professional Development

  • $25,000

Reduction in District Instructional Online Subscriptions

  • $25,000

Sub-total of Additional Reductions

  • $523,000

Reductions made in 2016/17

  • 900,000

TOTAL REDUCTIONS

  • $1,423,000
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➔ Two Year Model meets requirements through 2018/19 ➔ Three Year Model meets requirements through 2019/20 ➔ Four Year Model meets requirements through 2020/21 ➔ Reference Appendix for details

Parcel Tax/Reduction Options Additional Reductions Over Next 1-3 Years

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Parcel Tax/Reduction Options Including 2016/17 Reductions

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➔ Two Year Model meets requirements through 2018/19 ➔ Three Year Model meets requirements through 2019/20 ➔ Four Year Model meets requirements through 2020/21 ➔ Reference Appendix for details

Reductions made in 2016/17

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Complete Reductions List Amount

Proposed Additional Reductions (Slide 7)

  • $523,000

Increase Class Size

  • $1,200,000

Class size: raise K-8 average to 1:24 (core and electives)

  • $1,200,000

Staffing - Electives, Specialists, Support

  • $1,323,000

Elimination of TOSA

  • $250,000

Modified Library program w/ library aide model and one district certificated librarian

  • $250,000

Replace credentialed art teachers with art aides

  • $206,000

Eliminate Science Aides

  • $127,000

Reduction in Instructional Aides except for Kindergarten

  • $360,000

Non-Staffing Reductions

  • $377,000

Additional Reduction in Technology Budget

  • $100,000

Eliminate Middle School Mini Courses

  • $27,000

Reduction of Site Budgets

  • $150,000

Reduction in Professional Development

  • $75,000

Reduction in District Instructional Online Subscriptions

  • $25,000

Compensation

  • $770,500

Reduce Teacher work year by 3 days (2 days to remain)

  • $125,000

Reduce Principal, Director, AP Contract Day by 5 days

  • $45,500

Slow salary increase (financial impact by year 4)

  • $600,000

Total Reductions

  • $4,193,500

Reductions made in 2016/17

  • $900,000

To reduce the parcel tax from a level of $350 to $270 or $207 per parcel will require additional reductions in the amount of $0.7M and $1.3M, respectively to ensure four years of financial stability.

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Parcel Tax Timing Options

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OPTION 1: March 7, 2017 (precinct voting; polls open + absentee ballots) FILING DEADLINE: 12/9/2016

OPTION 2: May 2, 2017 OR June 6, 2017 (mail-in ballots ONLY) FILING DEADLINE: 2/3/2017 and 3/10/2017

OPTION 3: November 7, 2017 (precinct voting; polls open + absentee ballots) FILING DEADLINE: 8/11/2017

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Impact of Parcel Tax Election Beyond March 2017

◼ Implications for 2017/18 budget development

◼ Any election after March would require a contingency of specified budget reductions to be included with the 2017/18 Adopted Budget in order to sustain a positive certification with the County since failure of a parcel tax would mean the District is below 3% reserves in year 3 of the MYP (2019/20) ◼ Any reductions for 2017/18 will require notification to Employees (certificated) by March 15, 2017

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Presentation Whitehurst/Mosher John Whitehurst

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Next Steps

◼ Directions from Board on:

◼ Duration of Financial Stability (2-4 years) ◼ Size of Parcel Tax/Reduction ◼ Parcel Tax Timing ◼ Inputs on Reduction Decisions

◼ Next school Board meeting scheduled for November 30, 2016

◼ Potential Draft Parcel Tax Resolution

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Appendix

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Option Target Per Parcel Amount Reductions Implemented Additional Reductions Total Reductions A1 4 Years $350/Parcel $0.9M $0.7M $1.6M A1 3 Years $350/Parcel $0.9M $-0- $0.9M A1 2 Years $350/Parcel Restore $0.9M $-0- $-0- A2 4 Years $270/Parcel $0.9M $1.4M $2.3M A2 3 Years $270/Parcel $0.9M $0.6M $1.5M A2 2 Years $270/Parcel Restore $0.3M $-0- $0.6M A3 4 Years $207/Parcel $0.9M $2.0M $2.9M A3 3 Years $207/Parcel $0.9M $1.2M $2.1M A3 2 Years $207/Parcel $0.9M $-0- $0.9M

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Parcel Tax Option A1 (4 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A1 (3 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A1 (2 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A2 (4 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A2 (3 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Parcel Tax Option A2 (2 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A2 (4 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A2 (3 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget

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Engagement Innovation Leadership Partnership Perseverance

Parcel Tax Option A2 (2 Yr)

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$900K Reduction was implemented as part of the 2016/17 Budget