BUDGET REVIEW Negotiations Update Aug. 22, 2018 Budget - - PowerPoint PPT Presentation

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BUDGET REVIEW Negotiations Update Aug. 22, 2018 Budget - - PowerPoint PPT Presentation

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1 SOUTH WHIDBEY SCHOOL DISTRICT NO. 206 BUDGET REVIEW Negotiations Update Aug. 22, 2018 Budget Considerations Balanced Budget RCW 28A.505.130 Budget Requirements for balancing estimated expenditures. Each fund estimated

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SLIDE 1

SOUTH WHIDBEY SCHOOL DISTRICT

  • NO. 206

BUDGET REVIEW Negotiations Update

1

  • Aug. 22, 2018
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SLIDE 2

Budget Considerations – Balanced Budget RCW 28A.505.130 Budget—Requirements for balancing estimated expenditures. Each fund estimated expenditures must not be greater than the total of the estimated revenues, the estimated beginning fund balance less the estimated reserve fund balance at the end of the budgeted fiscal year.

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SLIDE 3

Executive Summary – Major Changes

Created two different indexes – Consumer Price Index (CPI) – 3.1% Implicit Price Deflator (IPD) – 1.9%

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SLIDE 4

Executive Summary – Major Changes

The Consumer Price Index (CPI) is a measure of the average change over time in the prices paid by urban consumers for a market basket of consumer goods and services.

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SLIDE 5

Executive Summary – Major Changes

The Implicit Price Deflator (IPD) is a measure of the level of prices of all new, domestically produced, final goods and services in an economy. The IDP (1.9%) is the state applied increase to revenue.

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SLIDE 6

Executive Summary – Major Changes

  • Regionalization Factor
  • EHB 2242 created regionalization factors which

are inflators applied to the statewide average salary allocation for specific districts.

  • Based on residential property values.
  • Districts assigned a value of 1.0; 1.06; 1.12; 1.18;
  • r 1.24.
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SLIDE 7

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LEAP Document 3

Date: June 22, 2017 Time: 01:14 hours

Regionalization Factors for K-12 Compensation

School District

2018-19 2019-20 2020-21 2021-22 2022-23 15 201 Oak Harbor 1.12 1.12 1.12 1.12 1.12 15 204 Coupeville 1.12 1.12 1.12 1.12 1.12 15 206 South Whidbey 1.24 1.24 1.22 1.20 1.18 17 400 Mercer Island 1.18 1.18 1.18 1.18 1.18 17 402 Vashon Island 1.12 1.12 1.12 1.12 1.12 17 405 Bellevue 1.18 1.18 1.18 1.18 1.18 28 010 Shaw Island 1.12 1.12 1.12 1.12 1.12 28 137 Orcas Island 1.12 1.12 1.12 1.12 1.12 28 144 Lopez Island 1.12 1.12 1.12 1.12 1.12 28 149 San Juan Island 1.12 1.12 1.12 1.12 1.12 29 103 Anacortes 1.12 1.12 1.12 1.12 1.12 31 002 Everett 1.24 1.24 1.22 1.20 1.18 31 004 Lake Stevens 1.24 1.24 1.22 1.20 1.18 31 006 Mukilteo 1.24 1.24 1.22 1.20 1.18 31 015 Edmonds 1.18 1.18 1.18 1.18 1.18

As Passed Legislature

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SLIDE 8

Executive Summary – Major Changes

  • Experience Factor
  • Effective in the 2019-20 school year
  • Based on the experience of the district staff being

above the state average.

  • 4% applied to the prototypical school model CIS

funding allocation

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SLIDE 9

Drives Funding

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Student Enrollment

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SLIDE 10

Enrollment History

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Enrollment – Monthly Count

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SLIDE 12

5 Year Enrollment Projection

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SLIDE 13

Enrollment History/Projection

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SLIDE 14

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Enrollment Estimates – By Building

Grade 9-12 7-8 K-6 SWA 10-12 Total K

  • 78.5
  • 78.5

1

  • 82.5
  • 82.5

2

  • 82.7
  • 82.7

3

  • 86.1
  • 86.1

4

  • 88.5
  • 88.5

5

  • 94.1
  • 94.1

6

  • 106.5
  • 106.5

7

  • 112.9
  • 112.9

8

  • 120.9
  • 120.9

9 129.6

  • 129.6

10 110.8

  • 10.2

121.0 11 91.7

  • 8.3

100.0 12 79.9

  • 12.9

92.8 Total 412.0 233.8 618.9 31.4 1,296.1

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SLIDE 15

Enrollment Assumptions w/Running Start

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2018-19 1329.1 -13.96 2019-20 1325.0 -4.1 2020-21 1313.4 -11.6 2021-22 1299.9 -13.5

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SLIDE 16

Local Tax Revenue

  • After 2019 –
  • Now considered “Enrichment” and approved by

OSPI before requesting voter approval

  • Reduced from percentage of budget to rate per

student - Limited to $2500 x student FTE

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SLIDE 17

Revenue Projections – Local Levy Capacity

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  • 2018* - $4,225,000
  • *Current levy expires after 2019

requires a new voter approved levy.

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SLIDE 18

Local Levy Capacity

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  • 2018 – Voter Approved Levy - $4,225,000
  • 2019 – Potential New Levy- $3,377,500
  • Requires a Levy Rollback of $483,922 in

2018-19

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SLIDE 19

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Apportionment

x Staffing Ratio =

# Certificated Staff # Classified Staff # Administrators

FUNDED

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SLIDE 20

Prototypical School Model

Allocation Model for State Funding

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SLIDE 21

Funding Allocation – Basic Education

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  • Prototypical School Model (PSM) determines number of staff units

funded based on actual student enrollment (September – June).

  • Number of staff funded multiplied by the per staff funding

allocation (CIS/CLS/CAS) equals the actual state funding allocation.

  • Funding allocation levels has nothing to do with actual staffing

levels.

  • Categorical programs – Food Service, Transportation, Federal

Grants are not determined using this methodology.

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SLIDE 22

OSPI Employee Classifications

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CIS – Certificated Instructional Staff CLS – Classified Staff CAS – Certificated Administrative Staff

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Prototypical School Model

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Elementary Middle High Student FTE 400 432 600 Principals 1.253 1.353 1.880 Librarians 0.663 0.519 0.523 Health Services 0.135 0.068 0.118 Guidance Counselors 0.493 1.216 2.539 Classifed Instructional Assistants 0.936 0.700 0.652 Office Support 2.012 2.325 3.269 Custodian 1.657 1.942 2.965 Classifed Safety Staff 0.079 0.092 0.141 Parent Involvement Coordinators 0.083 0.000 0.000

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SLIDE 24

Prototypical School Model

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Certificated Teachers 1/xx.xx Grades K-3 17.00 Grade 4 27.00 Grades 5-6 27.00 Grades 7-8 28.53 Grades 9-12 28.74 *Includes Specialists

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SLIDE 25

Prototypical School Model

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  • I. Formulated Staffing Units (K-6)

Funded

  • 1. Principals

1.939

[Enroll K-6] * [Principal Elem] / [Proto Enroll Elem]

  • a. Grades K-3

22.407

([Enroll K-3] / [Comp Class Size K-3]) * (1 + [Planning K-3])

  • c. Grade 4

3.786

([Enroll 4] / [Class Size 4]) * (1 + [Planning 4])

  • d. Grades 5-6

8.581

([Enroll 5-6] / [Class Size 5-6]) * (1 + [Planning 5-6])

618.90 x 1.253 / 400 = 1.939 (329.8 / 17) x (1 + .155) = 22.407 (88.5 /27) x (1 + .155) = 3.786 (200.6/27) x (1 + .155) = 8.581 Funding Allocation for Grades INCLUDES Specialists – Not just Classroom teachers

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SLIDE 26

Prototypical School Model

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  • I. Formulated Staffing Units (K-6)

Funded

  • 3. Teacher Librarians

1.026

[Enroll K-6] * [Librarian Elem] / [Proto Enroll Elem]

  • 4. Guidance Counselors

0.763

[Enroll K-6] * [Counselor Elem] / [Proto Enroll Elem]

  • 5. Health And Social Services - School Nurses

0.118

[Enroll K-6] * [Nurse Elem] / [Proto Enroll Elem]

(618.9 x .135) / 400 =.118 (618.9 x .663) / 400 = 1.026 (618.9 x .493) / 400 = 0.763

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SLIDE 27

How many staff are funded through the Prototypical School Model?

Principal - Bldg Cert - Bldg Class - Bldg Class - DW Admin - DW Elementary 1.939 36.772 7.375

  • Middle

0.732 10.809 2.738

  • High School

1.154 18.010 4.315

  • District Wide
  • 7.005

1.237 CTE 0.241 4.143 1.086 0.196 0.075 STATE GRANTS

  • 2.804
  • SPED
  • 8.319

2.166 0.448 4.066 80.857 15.514 9.367 1.760

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SLIDE 28

How does SWSD compare with the Prototypical School Model?

State Funded Federal Funded District FTE Levy Funded Principal

4.066

  • 5.000

0.934

Certificated

80.857 4.500 90.039 4.682

Classified*

24.881

  • 47.169

22.288

District Admin

1.760

  • 3.000

1.240 111.564 4.500 145.208 29.144

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SLIDE 29

REVENUE

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SLIDE 30

Revenue Projections

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SLIDE 31

Revenue Projections

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2018-19 2019-20 2020-21 20,609,314 20,737,566 20,716,844

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State Funding Factors

Description 2018-19 2019-20 2020-21 2021-22 2022-23

Regionalization Factor 24% 24% 22% 20% 18% IPD (Funded Inflation) 1.9% 1.9% 2.0% 2.0% 2.0% CPI (Expenditures) 3.1% 3.1% 2.1% 2.1% 2.1% IPD + Regionalization - CPI

  • 2.1%
  • 2.1%
  • 2.1%
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How does SWSD salaries compare with the NEW state funding model? 65,216 State Base Salary 15,652 Regionalization (24%) 80,868 $ 2018-19 CIS Funding Allocaton

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  • 35

Potential Risk Factors to Compensation Sustainability

District Name 2017-18 Actual Total Final Salary Per FTE2 Difference from Average Salary 2018-19 Salary Allocation Per FTE Levy Rate Calendar Year 20185 Estimated Levy Rate Calendar Year 20196 Local Levy Rate % Change Everett School District 88,568 $ 16,857 $ 80,868 $ 2.75 $ 1.50 $

  • 45.53%

Mukilteo School District 85,505 $ 13,794 $ 80,868 $ 2.51 $ 1.50 $

  • 40.18%

South Whidbey School District 79,219 $ 7,508 $ 80,868 $ 1.01 $ 0.79 $

  • 21.94%

Coupeville School District 74,002 $ 2,291 $ 73,042 $ 1.05 $ 1.13 $ 7.56% Oak Harbor School District 71,492 $ (219) $ 73,042 $ 2.61 $ 1.50 $

  • 42.55%

Data Source Footnotes:

1OSPI Calculated Statewide average estimated salary allocation for SY 2018-19: http://www.k12.wa.us/SAFS/Misc/BudPrep18/2018%20FAQs-v.6clean.pdf 2Taken from Preliminary School District Personnel Summary Reports from the S275 School Year 2017-18: http://www.k12.wa.us/safs/PUB/PER/1718/ps.asp 3Conference Regionalization and Experience Mix Factors from the LEAP website found here: http://fiscal.wa.gov/BudgetOLEAPDocs 5District F-780 levy / LEA reports for CY 2018: http://www.k12.wa.us/safs/Reports.asp 6Worksheet for Estimating 2019 through 2022 Levy Authority and LEA: http://www.k12.wa.us/SAFS/18budprp.asp

2018-19 Statewide Average Allocation1 $71,711

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Historical Average SWSD Certificated Salary

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14-15 15-16 16-17 17-18 66,097 69,832 76,503 79,219

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Two Year Salary Projection (SWEA Proposal) -

Average SWSD Certificated Salary

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  • 2018-19 Salary Average

$92,680

  • OSPI Salary Allocation

$80,868

  • 2019-20 Salary Average

$96,365

  • OSPI Salary Allocation

$85,063

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SLIDE 38

Two Year Salary Projection (District Proposal) - Average SWSD

Certificated Salary

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2018-19 Salary Average

$83,404

OSPI Salary Allocation

$80,868 2019-20 Salary Average $92,324

OSPI Salary Allocation

$85,063

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SLIDE 39

District – SWEA Proposals – 184 Contract Days plus

T echnology Stipend, TRI Pay, Incentive Pay

  • 2018-19

District SWEA

  • BA/0 Years Experience

$52,665 $54,437

  • MA+90/18 Years Experience $94,504

$110,048

  • 2019-20

District SWEA

  • BA/0 Years Experience

$55,766 $55,511

  • MA+90/18 Years Experience $105,725 $112,235

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SLIDE 40

Two Year Budget Projection (SWEA Proposal)

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  • Ben. FTE

2017-18

SWEA

18-19 SWEA 19-20

  • Est. Actual

ADMIN

8.00 925,579 1,013,429 1,202,434

CERTIFICATED

88.24 6,723,106 8,194,802 8,507,340

CLASSIFIED

80.89 2,918,143 3,078,149 3,180,296

CERTIFICATED LEAVE

254,849 213,500 213,500

CLASS LEAVE

177,473 161,800 161,800

  • TOTAL SALARY

177.13 10,999,150 12,661,680 13,265,370

TOTAL BENEFITS

4,363,411 5,108,240 5,244,976

TOTAL EMPLOYEE COSTS

15,362,561 17,769,920 18,510,346

Change

1,375,985 1,245,845

MSOCS

2,796,812 3,452,192 3,521,236

TOTAL EXPENDITURES

18,159,373 21,222,112 22,031,582 REVENUE 20,609,314 20,737,566

Ending Fund Balance

1,475,000 862,202 (431,814)

Fund Balance %

8.1% 4.1%

  • 2.0%

6% Fund Balance

1,089,562 1,273,327 1,321,895

Reduction Required

(411,125) (1,753,709)

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SLIDE 41

Three Year Budget Projection (District Proposal)

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  • Ben. FTE

2017-18 2018-19 2019-20

2020-21 - 5% (3% + 2% Step)

  • Est. Actual
ADMIN

8.00 925,579 1,013,429 1,145,175 1,202,434

CERTIFICATED

88.24 6,723,106 7,353,894 8,135,773 8,542,562

CLASSIFIED

80.89 2,918,143 3,078,149 3,180,296 3,321,533

CERTIFICATED LEAVE

254,849 213,500 213,500 213,500

CLASS LEAVE

177,473 161,800 161,800 161,800

TOTAL SALARY

177.13 10,999,150 11,820,772 12,836,544 13,441,829

TOTAL BENEFITS

4,363,411 4,917,774 5,147,846 5,284,943

TOTAL EMPLOYEE COSTS

15,362,561 16,738,546 17,984,391 18,726,772

Change

1,375,985 1,245,845 742,381

MSOCS

2,796,812 3,452,192 3,521,236 3,591,661

TOTAL EXPENDITURES

18,159,373 20,190,738 21,505,626 22,318,432 REVENUE 20,609,314 20,737,566 20,761,844

Ending Fund Balance

1,475,000 1,893,576 1,125,516 (431,073)

Fund Balance %

8.1% 9.4% 5.2%

  • 1.9%
6% Fund Balance

1,089,562 1,211,444 1,290,338 1,339,106

Reduction Required

None (164,822) (1,770,179) Proposed

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Three Year Budget Projection (District Proposal)

2018-19 Proposed

2019-20 Proposed 2020-21 (with 5%

Salary Increase)

Expenditures 20,190,738

21,505,626 22,318,432

Revenue 20,609,314

20,737,566 20,716,844 418,576 (768,060) (1,601,588)

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SLIDE 43

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Three Year Budget Projection (District Proposal)

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SLIDE 44

District Proposal – Sample Salary Increases

45 Degree

Experience 08/2019

14-15 15-16 16-17 17-18 District Proposal 18- 19 District Proposal 19- 20

MA+90 31 73,955 $ 79,454 $ 84,248 $ 88,687 $ 94,504 $ 105,725 $ MA+45 20 70,289 $ 78,207 $ 84,269 $ 88,603 $ 95,395 $ 105,778 $ MA 18 60,665 $ 67,104 $ 72,878 $ 79,839 $ 83,467 $ 92,686 $ BA+135 35 71,825 $ 77,746 $ 82,319 $ 87,296 $ 93,994 $ 102,363 $ BA+90 19 62,524 $ 68,792 $ 75,790 $ 79,787 $ 85,060 $ 91,786 $

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District Proposal – Sample Percentage Increases

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Degree

Experience 08/2019 Previous 3 Year % Increase

Proposed 1 Yr % Increase Propsoed 2 Yr % Increase

MA+90 31 19.92% 6.6% 19.2% MA+45 20 26.06% 7.7% 19.4% MA 18 31.61% 4.5% 16.1% BA+135 35 21.54% 7.7% 17.3% BA+90 19 27.61% 6.6% 15.0%

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District Proposal – Maximum including 184 day contracts,

T ech Stipend, Negotiated Extended Days & National Bonus

  • 2018-19 2019-20
  • $100,000 +

(4) (40) 43.5%

  • $90,000 +

(36) (19) 20.7%

  • $80,000 +

(20) (9) 9.8%

  • $70,000 +

(9) (7) 7.6%

  • Maximum

$107,209 $119,954

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