EVESHAM TOWNSHIP SCHOOL DISTRICT 2 0 1 7 -1 8 Prelim inary Budget - - PowerPoint PPT Presentation

EVESHAM TOWNSHIP SCHOOL DISTRICT

2 0 1 7 -1 8 Prelim inary Budget Presentation

February 23, 2017

Budget Goals & Priorities

• Maintain/ enhance ALL instructional

programs (core subjects, related arts, specialized programs)

• Continue sustainable initiatives
• Adjust staff positions for enrollment

and program enhancement

• Maintain current class sizes
• Focus on student achievement
• Enhance I&RS process

(staffing/ training/ supplies)

• Enhance Next Generation Science

Standards inquiry kits (STEM)

• Enhance Project Lead the Way

elective (foundational STEM program for high school)

Budget Goals & Priorities (continued)

• Sustain technology hardware, software

& support programs

• Enhance staff professional development
• Continue school bus & maintenance

vehicle replacements

• Finalize the implementation of the

Elementary School Consolidation Plan including the transition of remaining students

• Continue to balance district needs with

respect to the tax levy

Enrollment History and Projections

4,317 2021-22 projected Budget Year Enrollm ent * 2015-16 actual 4,440 2016-17 actual 4,405 2017-18 projected 4,397

Projection per 2017 updated demographic study by Whitehall Associates, Inc.

* In-district enrollments exclude out-of-district placements. Enrollment counts are students enrolled on October 15th of each corresponding year.

Enrollment peaked in 2002-03 with 5,436 students!

State Aid History (Budget to Actual)

• 13,712,489

2016-17 * Budget Year Budgeted State Aid Actual State Aid Received 2009-10 $15,183,700 $10,406,710 2010-11 11,597,370 11,830,952 2011-12 12,315,498 12,315,498 2012-13 13,520,035 13,718,097 2013-14 13,522,223 13,771,916 2014-15 13,610,623 13,800,203 2015-16 13,663,175 13,815,558 2017-18 projection 13,712,489

• NJ School Districts should receive state aid numbers within 48

hours after the Governor’s budget address on February 28, 2017.

*Actual 2016-17 state aid is expected to be received throughout the remainder of the year. All other amounts are audited figures.

Budget History

73,241,041 Board Approved Budget 2016-17

Budget Year Status Final General Fund Budget*

2009-10 Budget Defeated $71,812,785 2010-11 Budget Defeated 67,494,576 2011-12 Budget Passed – Reorganization 65,778,541 2012-13 Budget Vote Eliminated – Board Approved Budget 67,169,587 2013-14 Board Approved Budget* 71,358,821 2014-15 Board Approved Budget 69,648,464 2015-16 Board Approved Budget* 71,579,866

*Includes approved capital outlay projects funded through capital reserve funds.

2017-18 Budget Elementary School Consolidation

• Elem entary School Consolidation: approved by Board
• f Education, March 2 0 1 6
• Approved by State Department of Education, August 2016
• Evans School closes effective July 1, 2017 and becomes rental

property

• Elementary students reassigned to other elementary schools –

transition began in Spring 2016 (approximately 100 students already transitioned)

• $1,434,283 appropriation savings
• January 2 0 1 7 : Board of Education tables a m otion to
• verturn the Elem entary School Consolidation plan
• Initial budget implication – return $1,434,283 back into the 2017-

18 budget

• Other implications – class size, programs, future budgets

2017-18 Appropriation Savings Due to Consolidation

$24,101 Curriculum Supplies 292,355 Health and Other Benefits Description Reduction Am ount Few er Positions Elementary School Consolidation Operations and Maintenance, Evans School 184,875

• Salary

$932,952 23.5 Total Savings $ 1 ,4 3 4 ,2 8 3 2 3 .5

Represents the following:

• Principal (1)
• Secretary 12 month (1)
• Guidance Counselor (1)
• Nurse (1)
• Clerk Typist (1)
• Teachers-General and Special Education (4)
• Related Arts/ Areas Teacher (2.5)
• Teacher Aides (2)
• Teacher Assistants (2)
• Lunch Aides (4)
• Head Custodian (1)
• Custodian (3)

$76,370,440 $74,936,157 Total Net 2017-18 General Fund Preliminary Appropriations as of 2/ 23/ 2017 Current “Consolidation” Budget All Schools Open “w / o Consolidation” Budget Total Net 2017-18 General Fund Preliminary Appropriations as of 2/ 1/ 2017 $74,959,321 $74,959,321 Adjustments since 2/ 1/ 17

• Staffing (interpreter, aides, breakage) net

+ 15,862 + 15,862

• Special Education (1-1 nursing, tuition) net
• 38,569
• 38,569
• District (JIF insurance premiums)
• 15,457
• 15,457
• Operations (correction)

+ 15,000 + 15,000 Adjustment if Consolidation is overturned

• + 1,434,283

2017-18 Budget Development

2017-18 General Fund Preliminary Appropriations (with Elementary School Consolidation)

0.69% 522,243 Capital Projects Description 2 0 1 7 -1 8 Appropriations Percent of Total Staffing (All Salaries) $46,441,602 61.98% Employee Benefits – Medical, Prescription, Dental, FICA, Workers Comp., etc. 14,886,432 19.87% PERS Obligation 1,323,200 1.77% Insurance – General Liability, Auto, Property, etc. 467,675 0.62% Other District Costs 761,327 1.02% Curriculum/ Personnel/ Technology 1,335,807 1.78% Special Education 3,547,182 4.73% Elementary Schools 412,728 0.55% Middle Schools 159,997 0.21% Operations/ Transportation 4,719,601 6.30% Clubs/ Activities 357,063 0.48% Interest Deposit to Capital Reserve 1,300 0.00% Total Prelim inary Appropriations $ 7 4 ,9 3 6 ,1 5 7 1 0 0 .0 0 %

Note

Note: The combined total of all salaries and benefits is equivalent to 8 1 .8 5 % of the total anticipated general fund budget. Not including Capital Projects which is funded through the Capital Reserve Account, the General Fund appropriations have increased 1.60% .

2017-18 General Fund Preliminary Revenue Projections (with Elementary School Consolidation)

$ 7 4 ,9 3 6 ,1 5 7 57,616,637 1,683,938 1,923,093 $13,712,489 Prelim inary Budget ( 1 .8 2 % ) $ 7 3 ,9 0 7 ,7 6 2 56,588,242 1,683,938 1,923,093 $13,712,489 0 % Tax Levy I ncrease Description 1 % Tax Levy I ncrease 2 % Tax Levy I ncrease W ith 2 % + Health Care W aiver + Banked Cap ( 2 .9 3 % ) State Aid* $13,712,489 $13,712,489 $13,712,489 Budgeted Fund Balance & Reserves 1,923,093 1,923,093 1,923,093 Other Misc. Revenues 1,683,938 1,683,938 1,683,938 Tax Levy 57,154,124 57,720,007 58,244,855 Total Prelim inary General Fund Revenues $ 7 4 ,4 7 3 ,6 4 4 $ 7 5 ,0 3 9 ,5 2 7 $ 7 5 ,5 6 4 ,3 7 5

*Actual state aid will not be known until early March. Governor Christie is

expected to give his annual budget address on February 28, 2017.



Preliminary 2017-18 General Fund Revenues vs. Appropriations (with Elementary School Consolidation)

$ 1 0 3 ,3 7 0 74,936,157 $75,039,527

2 % Tax Levy I ncrease

Description

0 % Tax Levy I ncrease 1 % Tax Levy I ncrease Prelim inary Budget ( 1 .8 2 % ) W ith 2 % + Health Care W aiver + Banked Cap ( 2 .9 3 % )

Preliminary Projected Revenues $73,907,762 $74,473,644 $74,936,157 $75,564,375 Preliminary Appropriations 74,936,157 74,936,157 74,936,157 74,936,157 Difference

• $ 1 ,0 2 8 ,3 9 5
• $ 4 6 2 ,5 1 3
• 0 -

$ 6 2 8 ,2 1 8

2017-18 General Fund Preliminary Appropriations (w/ o Elementary School Consolidation)

522,243

• 522,243

Capital Projects + $ 1 ,4 3 4 ,2 8 3

• + 184,875
• + 24,101
• + 292,355

+ $932,952 Adjustm ents Description 2 0 1 7 -1 8 Appropriations Revised 2 0 1 7 -1 8 Appropriations Staffing (All Salaries) $46,441,602 $47,374,554 Employee Benefits – Medical, Prescription, Dental, FICA, Workers Comp., etc. 14,886,432 15,178,787 PERS Obligation 1,323,200 1,323,200 Insurance – General Liability, Auto, Property, etc. 467,675 467,675 Other District Costs 761,327 761,327 Curriculum/ Personnel/ Technology 1,335,807 1,359,908 Special Education 3,547,182 3,547,182 Elementary Schools 412,728 412,728 Middle Schools 159,997 159,997 Operations/ Transportation 4,719,601 4,904,476 Clubs/ Activities 357,063 357,063 Interest Deposit to Capital Reserve 1,300 1,300 Total Prelim inary Appropriations $ 7 4 ,9 3 6 ,1 5 7 $ 7 6 ,3 7 0 ,4 4 0

Note: The combined total of all salaries and benefits is equivalent to 8 1 .9 1 % of the total anticipated general fund budget. Not including Capital Projects which is funded through the Capital Reserve Account, the General Fund appropriations have increased 3.56% .

2017-18 General Fund Preliminary Revenue Projections (w/ o Elementary School Consolidation)

59,050,920 58,244,855 57,720,007 57,154,124 56,588,242 Tax Levy $ 7 6 ,3 7 0 ,4 4 0 $ 7 5 ,5 6 4 ,3 7 5 $ 7 5 ,0 3 9 ,5 2 7 $ 7 4 ,4 7 3 ,6 4 4 $ 7 3 ,9 0 7 ,7 6 2 Total Prelim inary General Fund Revenues 1,683,938 1,923,093 $13,712,489 0 % Tax Levy I ncrease Description 1 % Tax Levy I ncrease 2 % Tax Levy I ncrease W ith 2 % + Health Care W aiver + Banked Cap ( 2 .9 3 % ) Prelim inary Budget ( 4 .3 5 % ) State Aid* $13,712,489 $13,712,489 $13,712,489 $13,712,489 Budgeted Fund Balance & Reserves 1,923,093 1,923,093 1,923,093 1,923,093 Other Misc. Revenues 1,683,938 1,683,938 1,683,938 1,683,938

*Actual state aid will not be known until early March. Governor Christie is

expected to give his annual budget address on February 28, 2017.



Preliminary 2017-18 General Fund Revenues vs. Appropriations (w/ o Elementary School Consolidation)

• $ 8 0 6 ,0 6 5

76,370,440 $75,564,375

W ith 2 % + Health Care W aiver + Banked Cap ( 2 .9 3 % ) Description 0 % Tax Levy I ncrease 1 % Tax Levy I ncrease 2 % Tax Levy I ncrease Prelim inary Budget ( 4 .3 5 % )

Preliminary Projected Revenues $73,907,762 $74,473,644 $75,039,527 $ 76,370,440 Preliminary Appropriations 76,370,440 76,370,440 76,370,440 76,370,440 Difference

• $ 2 ,4 6 2 ,6 7 8
• $ 1 ,8 9 6 ,7 9 6
• $ 1 ,3 3 0 ,9 1 3

$ 0

I f Consolidation Does Not Occur

What happens if we don’t consolidate?

• Evans Zone 25 students (Hearthstone, Westbury Chase) transition to

Van Zant

• LD program continues transition to Van Zant over next three years
• Elementary school class sizes will increase
• 1.4 million in savings is lost
• By 2020-21, elementary school class sizes could have as many as 28

children in a class

• By 2020-21, educational programs will have begun to be reduced

and/ or eliminated Why?

• After all other reductions and cost saving measures have been

implemented…

• After maximizing the available, legal tax levy…
• Our expenses will annually exceed our revenue by at least $500,000

Future Outlook

How will consolidation help? If we consolidate…

• Through 2020-21, elementary school class size can

remain approximately 19 children per class (average)

• Through 2020-21, all educational programs and services

can remain Why?

• In 2017-18, as a result of consolidation, there will be a

minimal tax levy increase and banked cap will be generated

• The banked cap generated, along with the rental income

from Evans School will provide enough supplemental revenue to cover ETSD expenses through 2020-21

2017-18 Projected Reductions if Consolidation is Overturned

# Description Reduction Am ount Few er Positions 1 Non-Staffing Appropriation Restructuring (net) $ 2 8 9 ,0 1 1 N/ A Represents the following:

• Convert Operations equipment to lease

purchase

• Convert Evans School phone related

equipment to lease purchase

• Lease purchase one less bus

# Description Reduction Am ount Few er Positions 2 Staff Restructuring (Salaries/ Benefits) $ 8 5 6 ,0 9 8 1 2 .5 Represents the following:

• LDTC position (new)
• Elementary teacher positions resulting in

increased class sizes

2017-18 Projected Reductions if Consolidation is Overturned-continued

# Description Reduction Am ount Few er Positions 3 Staff Restructuring (Salaries/ Benefits) $ 2 8 0 ,0 0 0 4 .0 Additional elementary teacher positions resulting in increased class sizes

2017-18 Projected Reductions if Consolidation is Overturned- continued

# Description Reduction Am ount Few er Positions 4 Program Restructuring $ 8 8 0 ,0 0 0 ~ 1 2 .0 * * All of the following non-mandated programs* would be reviewed for reduction and/ or elimination:

• Reading Recovery
• Basic Skills
• Gifted and Talented Pull-Out Program
• Counseling
• Library-Media
• Computer/ Technology
• Instrumental Music
• Specialized Middle School Programs
• Family Consumer Science
• Applied Design and Technology

* programs appear in no particular order * * including administration of affected programs Subtotal of item s 1 through 4 $ 2 ,3 0 5 ,1 0 9

2017-18 Projected Reductions if Consolidation is Overturned- continued

ETSD Elementary School PK-5 Enrollments Actual and Projected

2,796 508 537 465 402 313 571 2017-2018 Consolidated & Projected

With Evans

4,144 613 632 577 667 614 392 649 School 100% FES Capacity 2002-2003 Actual 2016-2017 Actual 2017-2018 All Schools Open & Zone 25 to VZ Beeler 529 458 421 DeMasi 323 308 315 Evans 576 360 347 Jaggard 473 406 433 Marlton 545 404 335 Rice 528 526 538 Van Zant 539 369 407 Total

Without Evans

3,530 3,513 2,831 2,796

Notes: 2016-17 includes Zone 8A students reassigned from MES to DES and approximately 100 students already transitioned due to consolidation.

ETSD Elementary School K-5 Average Class Size Actual and Projected

18.5 18.7 19.1 18.6 17.8 0.0 18.4 18.4 2017-2018 Consolidated & Projected School 2002-2003 Actual 2016-2017 Actual 2017-2018 w/o Consolidation & Zone 25 to VZ Beeler 17.6 19.8 19.8 DeMasi 20.2 19.3 21.0 Evans 21.0 17.5 20.8 Jaggard 18.1 19.9 20.6 Marlton 19.3 20.3 21.1 Rice 18.4 18.6 21.1 Van Zant 18.6 18.0 22.9 District 18.8 19.0 21.0

Notes: 2016-17 includes Zone 8A students reassigned from MES to DES and approximately 100 students already transitioned due to consolidation. Does not include SCSE (Self-contained Special Education) classes.

ETSD Elementary School Class Section Comparison (does not include SCSE classes)

19% 43% 73% 0% 10% 28% 5% 23% 44%

Percentage

120 120 120 136 136 136 134 134 134

Total Sections

23 51 88 14 38 7 31 59

Sub-total

9 16 21 6 14 2 9 13 5 3 8 21 2 7 4 11 20 4 4 11 16 3 10 7 16 3 3 9 14 2 2 1 2 3 2 4 7 13 4 1 5 1 3 1 1 1 2 K 24 or more 22 or more 20 or more 24 or more 22 or more 20 or more 24 or more 22 or more 20 or more Grade

Class Sections with 20 or more students Class Sections with 20 or more students Class Sections with 20 or more students 2017-18 w/o Consolidation 2017-18 Consolidated 2016-17 Actual

2017-18 Tentative Budget Timeline

Date Description February 28 Governor’s Anticipated Budget Address February 27 & 28 Community Budget Input Meetings & Information on the 2017- 18 Budget (will need to reschedule due to Governor’s message) March 16 Board of Education Adopts the Tentative Budget March 20 Tentative 2017-18 Budget Due to the County Office of Education April 27 Board of Education Adopts the Final Budget (or at a special meeting prior to May 12)

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