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 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.
3 Executive Summary – Major Changes Created two different indexes – Consumer Price Index ( CPI) – 3.1% Implicit Price Deflator (IPD) – 1.9%
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.
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.
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; or 1.24.
7 As Passed Legislature LEAP Document 3 Date: June 22, 2017 Time: 01:14 hours Regionalization Factors for K-12 Compensation 2018-19 2019-20 2020-21 2021-22 2022-23 School District 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
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
9 Student Enrollment Drives Funding
10 Enrollment History
11 Enrollment – Monthly Count
5 Year Enrollment Projection
Enrollment History/Projection
14 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
15 Enrollment Assumptions w/Running Start 2018-19 1329.1 -13.96 2019-20 1325.0 -4.1 2020-21 1313.4 -11.6 2021-22 1299.9 -13.5
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
17 Revenue Projections – Local Levy Capacity • 2018* - $4,225,000 • * Current levy expires after 2019 requires a new voter approved levy.
18 Local Levy Capacity • 2018 – Voter Approved Levy - $4,225,000 • 2019 – Potential New Levy- $3,377,500 • Requires a Levy Rollback of $483,922 in 2018-19
19 Apportionment x Staffing Ratio = # Certificated Staff # Classified Staff # Administrators FUNDED
Prototypical School Model Allocation Model for State Funding
21 Funding Allocation – Basic Education • 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 .
22 OSPI Employee Classifications CIS – Certificated Instructional Staff CLS – Classified Staff CAS – Certificated Administrative Staff
23 Prototypical School Model 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
24 Prototypical School Model 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
25 Prototypical School Model I. Formulated Staffing Units (K-6) Funded 1. Principals 1.939 [Enroll K-6] * [Principal Elem] / [Proto Enroll Elem] 618.90 x 1.253 / 400 = 1.939 a. Grades K-3 22.407 ([Enroll K-3] / [Comp Class Size K-3]) * (1 + [Planning K-3]) (329.8 / 17) x (1 + .155) = 22.407 c. Grade 4 3.786 ([Enroll 4] / [Class Size 4]) * (1 + [Planning 4]) (88.5 /27) x (1 + .155) = 3.786 d. Grades 5-6 8.581 ([Enroll 5-6] / [Class Size 5-6]) * (1 + [Planning 5-6]) (200.6/27) x (1 + .155) = 8.581 Funding Allocation for Grades INCLUDES Specialists – Not just Classroom teachers
26 Prototypical School Model I. Formulated Staffing Units (K-6) Funded 3. Teacher Librarians 1.026 [Enroll K-6] * [Librarian Elem] / [Proto Enroll Elem] (618.9 x .663) / 400 = 1.026 4. Guidance Counselors 0.763 [Enroll K-6] * [Counselor Elem] / [Proto Enroll Elem] (618.9 x .493) / 400 = 0.763 5. Health And Social Services - School Nurses 0.118 [Enroll K-6] * [Nurse Elem] / [Proto Enroll Elem] (618.9 x .135) / 400 =.118
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
How does SWSD compare with the Prototypical School Model? State Funded Federal Funded District FTE Levy Funded 4.066 - 5.000 0.934 Principal 80.857 4.500 90.039 4.682 Certificated 24.881 - 47.169 22.288 Classified* 1.760 - 3.000 1.240 District Admin 111.564 4.500 145.208 29.144
30 REVENUE
31 Revenue Projections
32 Revenue Projections 2018-19 2019-20 2020-21 20,609,314 20,737,566 20,716,844
33 State Funding Factors 2019-20 2020-21 Description 2018-19 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%
How does SWSD salaries compare with the NEW state funding model? 2018-19 CIS Funding Allocaton 65,216 State Base Salary 15,652 Regionalization (24%) $ 80,868
35 Potential Risk Factors to Compensation Sustainability 2018-19 Statewide $71,711 Average Allocation 1 • Estimated Levy Rate 2018-19 Salary 2017-18 Actual Total Levy Rate Difference from Local Levy Rate Calendar Year District Name Allocation Per Final Salary Per FTE 2 Average Salary Calendar % Change 2018 5 FTE Year 2019 6 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: 1 OSPI Calculated Statewide average estimated salary allocation for SY 2018-19: http://www.k12.wa.us/SAFS/Misc/BudPrep18/2018%20FAQs-v.6clean.pdf 2 Taken 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 3 Conference Regionalization and Experience Mix Factors from the LEAP website found here: http://fiscal.wa.gov/BudgetOLEAPDocs 5 District F-780 levy / LEA reports for CY 2018: http://www.k12.wa.us/safs/Reports.asp 6 Worksheet for Estimating 2019 through 2022 Levy Authority and LEA: http://www.k12.wa.us/SAFS/18budprp.asp
36
37 Historical Average SWSD Certificated Salary 14-15 15-16 16-17 17-18 66,097 69,832 76,503 79,219
38 Two Year Salary Projection (SWEA Proposal) - Average SWSD Certificated Salary • 2018-19 Salary Average $92,680 $80,868 • OSPI Salary Allocation • 2019-20 Salary Average $96,365 $85,063 • OSPI Salary Allocation
Recommend
More recommend
