Budget Workshop May 19, 2020 Budget Timeline May 19 May 21 May - - PowerPoint PPT Presentation

Budget Workshop May 19, 2020

Budget Timeline

Full Budget Calendar available here.

May 19

Budget Workshop, Public Hearing, and Board First Read

May 21

Joint Finance Committee; Finance Committee Debrief

May 26

School Board Vote

June 1

City Council Public Hearing and First Read

June 15

City Council Vote

July 14

Public Vote

Agenda

• Grounding in “Why”
• Recap of budget process to date
• Summary of Finance Committee Discussion
• Summary of what is and is not included in this budget and look ahead
• Public Hearing
• Next Steps for Joint Finance (Thursday, May 21)

Alignment with our Portland Promise Goals WHY?

PRIORITY INVESTMENT OVER TIME

2019

Focused on creating meaningful relationships with caring adults (Whole Student)

2018

None - Comprehensive Plan in development

2020

Core Instruction (Achievement); Pre-K (Equity); Behavioral Health Continuum, (Whole Student)

Core Instruction Theory of Action

If all students get exposed to relevant, engaging grade-level learning with appropriate supports and scaffolds, they are more likely to master grade level content. (If they are not exposed to grade level learning because they are pulled out or aside and taught something different, or because the tasks don’t align to the grade level standards, then they will never learn on grade level.)

State Comparisons

Academic Achievement Gap by Economic Status: Mathematics

Why focus on “core instruction”?

• Our data clearly illuminates that we have work to do, especially to address

persistent and significant gaps between student groups.

• RECALL (spring 2018):

○ Curriculum and assessment vary by school/teacher, with some consistencies ○ Lots of strong teacher led initiatives and programs but limited systemic approaches (resulting in variation and a lack of coherence over the course of a students’ PK-12 career) ○ Emphasis had been on interventions vs. improving the core ○ Limited investments in curriculum and instruction

• And, we know that teacher quality, curriculum and a culture of collective

efficacy have a significant effect on student achievement (greater than factors such as poverty, home life, etc.)

• March 10 - Superintendent’s Proposed Budget Presentation ($122.3M, 3% tax inc)
• March 12 - Finance Committee

○ Superintendent withdrew intention to propose elementary reconfiguration

• March 26 - Superintendent’s Revised Proposed Budget ($122.6M, 3% tax inc)

○ Eliminated proposal to reconfigure elementary schools ○ Eliminated investments in Pre-K transportation, ELL supports (Lau Plan), Special Education caseloads, Adult Ed staffing, and the district website; reduced investment in curriculum scale-up ○ Necessitated reduction of support in high poverty elementary schools of $650,000

• May 7 - Superintendent’s Revised Proposed Budget Presentation ($119.9M, 0% tax inc)

○ Incorporated CARES funding, insurance reductions, and other relatively minor adjustments

• May 14 - Joint Finance Committee Meeting Proposed Budget ($120.3M, 0.5% tax inc)

○ Preserved resources in high poverty elementary schools

• May 18 - Proposed class size increase and contractual svcs cuts to reach 0% tax inc; put forth
• ptions for making additional cuts in order to reach 0% budget increase

Review of Budget Process to Date

The Finance Committee:

• Approved a $119,862,677 budget and referred to the Board for tonight

○ Advancing a 2.1% increase and a 0% tax rate increase.

• Did not support the proposal to increase class size.
• Did support the $100K decrease to Academics/CO contractual reductions.
• Amended the proposal to pursue COLA reductions of $372K instead of a class size increase.

○ Supported reductions to athletics and co-curriculars as a backstop in the event COLA reductions at this level cannot be achieved.

Review of Budget Process to Date

Last Night’s Discussion

Current Proposed Tax Rate Increase Budget Required* Tax Rate Increase Gap

No Tax Increase

$120,334,677 0.5% $119,862,677 0% ($472,000)

No Budget Increase

$120,334,677 0.5% $117,389,270

• 2.6%

($2,945,407)

FY21 Budget Overview

FY21 Budget $119.9 M 2.1% Increase over FY20 0% School Tax Rate Increase Last Year: 6.2% Last Year: 4.9% Last Year: $117.4 M

FY21 Investments

Description Cost

Pre-K Expansion

2.0 Teachers 2.0 Ed Techs Expansion Sites $291,000

Sustain and Deepen Core Instruction

Illustrative Math and Phonics - Scale up $125,000

Special Education- Extend the Continuum of Service for Students w/ Autism

2.0 Ed Techs 1.0 Teacher 3.0 Ed Techs $293,000

Nursing Adjustments

0.8 School Nurse $57,000

Preserve Title Investments

6.8 Teachers $665,000

Total

17.6 FTEs $1,430,000

FY21 Reductions

Description Savings

Fourth & Fifth Grade Spanish Classes

(4.0 Teachers) ($257,000)

High School Staffing (enrollment-based)

(3.0 Teachers) ($195,000)

Central Office / Operations

(1.0 Custodian) Contracts, Contingencies COLAs (non-rep) ($41,000) ($250,000) ($150,000)

Supplies

3% Reduction ($51,000)

Athletics/Co-Curricular

6% Reduction ($140,000)

Additional COLA Reductions (or Co-Curricular)

COLAs - TBD ($372,000)

Total

(8.0 FTEs) ($1,457,000)

Athletics & Co-Curriculars

Casco Bay HS

($1,941)

Deering HS

($71,491)

Portland HS

($40,259)

King Middle

($9,573)

Lincoln Middle

($8,606)

Moore Middle

($8,699)

Total

($140,569)

Reductions by School Stipends

($86,428)

Fees

($5,000)

Professional Services

($6,700)

Rentals

($5,000)

Repair & Maint.

($4,500)

Supplies

($17,441)

Transportation

($14,000)

Travel & Training

($1,500)

Total

($140,569)

Reductions by Expenditure Type

Link to detailed line item listing of proposed reductions

Mitigating Learning Gaps

Total Potential Investments (Prioritized)

Description Cost Secondary SLIFE Program

Lau Plan / ELL

$143,000 Dually Identified Student Supports

Lau Plan / ELL

$90,000 ELL Collaboration & Specialized Instruction

Lau Plan / ELL

$441,000 Special Education Caseloads

Special Education

$98,000 Fully Fund Curriculum Scale Up

Core Instruction

$40,000 Website

Other

$50,000 Total $862,000

Not in current budget-- strategy for funding these will depend on possible reductions of FY 21 projected expenditures not required because of shifting circumstances or labor concessions

COLAs and Steps

Unit Already Settled? COLA % COLA $ Step $ Total $ Teachers (PEA)

Y 2.5% $1.17 M $740 K $1.91 M

Administrators (PAA)

N 1.5% $50 K $40 K $90 K

Ed Techs

Y 0%

• $140 K

$140 K

BASE

N 1.5% $140 K $90 K $230 K

Non-represented

N/A 2% $100 K N/A $100 K

General Reduction (made in 5/14 budget)

• $100K
• $100K

Total

$1.36 M $1.01 M $2.37M

Potential Shared Impact

Unit Already Settled? Originally Budgeted (March 10) $ Value 0.50 % Reduction $ Value 0.70 % Reduction Teachers (PEA) COLA

Y 2.5% $235 K $329 K

Admin (PAA) COLA

N 1.5% $16 K $22 K

Ed Techs STEPS

Y Roughly 2.5% $27 K $38 K

BASE COLA

N 1.5% $48 K $66 K

Non-rep COLA

N/A 2% $25 K $34 K

Total

$350 K $490 K

For context: One half of a percent applied to a $50,000 salary = $250.

CARES

• CARES funding allocations released this afternoon

○ Allocation = $1,926,769. This is good news! ○ This = 80.4% of FY20 Title I allocation amount, using Title I proportionate shares for private schools (favorable over USDOE proposed alternative)

• Currently budgeted $1,273,307 in custodial salaries, pending application

submission and approval of proposed use

• Leaves a reserve balance of $653,462

Contingency Planning

Needs

• PPE, custodial supplies, space modifications, etc.
• Extended learning (extended day, extended year, targeted supports)
• Remote learning costs (equipment, curriculum)
• Engagement supports (PCS, extended family engagement)
• COVID-related HR expenses (leave coverage, unemployment)

Funding Sources

• Situational Reductions

○ Fall sports ○ Transportation

• CARES reserves

FY 22: Risks and Mitigation

Risks

• FY22 projected budget, roughly $126.5

million ○ Escalation of salaries and benefits ○ Debt service ○ Salaries on the CARES grant returning to General Fund

• Expect EPS will decrease by $2.5-3 million

○ Valuation fundamentals are still in play ○ Assumes state will pick up a higher share of cost of education Mitigation

• Retain flexibility to make moves to

reduce expenses in this fiscal year (i.e. furloughs, COLA reductions, etc) ○ Preserve CARES funding into FY22 to the extent possible ○ Balance with acute need to make investments in FY21

• Key structural/programmatic changes

under consideration ○ Elementary reconfiguration ○ Middle school model ○ High school staffing formula Federal CARES funding as a variable for either side

QUESTIONS