Juneau School District Presentation To Assembly Finance Committee - - PowerPoint PPT Presentation

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Juneau School District Presentation To Assembly Finance Committee April 23, 2003

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FY 2004 Budget Summary School Board Adopted Budget March 18, 2003 FY 2004 Budget Summary FY 2004 Budget Summary School Board Adopted Budget School Board Adopted Budget March 18, 2003 March 18, 2003 Budget Calendar Enrollment – History, Projection, ADM/ Building Adjustment Revenue – Foundation Funding, History Expenditures Policy Level Budget Drivers Budget Pro-forma Funding Request

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Budget Calendar Budget Calendar Budget Calendar

JUNEAU SCHOOL DI STRI CT BUDGET PREPARATI ON CALENDAR OFF-YEAR FY2004 February 4, 2003 Board Budget Committee – 5:00 p.m.: Presentation of enrollment

• projections. Decisions on revenue assumptions for budget preparation.

Make recommendations for perspective additions and/ or reductions. February 18, 2003 Board Regular Meeting: Recommendations and Board’s review of budget allocations. February 19, 2003 Joint Meeting between School Board & Assembly – 12:00 noon Location: Central Office Board Room. March 4, 2003 Board Regular Meeting – 6:00 p.m.: First Reading of Budget March 14, 2003 Public Meeting on Budget – 6:30 p.m. Location: Dzantik’I Heeni Library March 18, 2003 Board Regular Meeting – 6:00 p.m.: Second Reading of Budget March 28, 2003 Budget due to City and Borough Assembly May 1, 2003 Notice of amount of funding available from City and Borough due.

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Enrollment History Enrollment History Enrollment History

4,551 4,619 4,615 4,528 4,582 4,871 5,124 5,241 5,412 5,395 5,400 5,534 5,627 5,681 5,701 5,647 5,521 5,508 5,511 5,457 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003* 2004*

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FY04 Enrollment Projections

By Grade

FY04 Enrollment Projections FY04 Enrollment Projections

By Grade By Grade

GRADE FY02A FY03A FY04P Pre-School 22.5 26.0 26.0 KG 345.8 356.3 338.0 01 359.9 365.1 383.0 02 397.0 363.5 366.0 03 426.1 394.0 365.0 04 435.9 445.1 395.0 05 428.7 428.5 447.0 Elementary 2,393.3 2,352.3 2,294.0 06 490.0 449.2 430.0 07 427.4 496.1 450.0 08 426.7 431.2 498.0 Middle School 1,344.1 1,376.4 1,378.0 09 513.4 537.3 515.0 10 464.4 453.0 474.0 11 421.5 418.6 400.0 12 348.5 347.5 370.0 High School 1,747.7 1,756.2 1,759.0 TOTAL 5,507.5 5,510.9 5,457.0

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FY04 Enrollment Projections

By School

FY04 Enrollment Projections FY04 Enrollment Projections

By School By School

SCHOOL FY02A FY03A FY04P 01 Juneau Douglas High 1,606.1 1,621.6 1,624.1 04 Yaakoos Alt. High School 95.8 87.8 87.8 12 Floyd Dryden 597.2 647.7 658.1 14 Dzantik'i Heeni 722.7 704.2 695.7 32 Auke Bay Elementary 397.4 410.9 409.4 34 Gastineau Elementary 286.4 273.4 275.8 35 Glacier Valley Elementary 354.7 339.6 339.0 36 Harborview Elementary 371.1 380.0 339.5 37 Mendenhall River Elem. 456.3 429.4 415.4 40 Riverbend Elementary 416.0 409.1 402.9 50 Charter School 61.0 59.1 61.0 56 Johnson Center 29.9 23.9 23.9 98 DW: Cyber/Correspondence 50.6 58.6 58.6 98 DW: Montessori (Harborview) 40.0 40.0 40.0 98 DW: SE Preschool HBV 9.0 6.0 6.0 98 DW: SE Preschool MRCS 13.5 20.0 20.0 TOTAL 5,507.5 5,510.9 5,457.0

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Average Daily Membership (ADM) and Building Adjusted Enrollment Average Daily Membership (ADM) Average Daily Membership (ADM) and Building Adjusted Enrollment and Building Adjusted Enrollment

Schools FY02A FY03A FY04P FY02A FY03A FY04P Gastineau 286.4 273.4 275.8 361.4 348.8 351.1 Glacier Valley 354.7 339.6 339.0 427.7 413.0 412.4 Auke Bay 397.4 410.9 409.4 469.0 481.6 480.2 Harborview 420.1 426.0 385.5 490.1 495.5 457.5 Riverbend 416.0 409.1 402.9 486.3 480.0 474.3 Mendenhall River 469.8 449.4 435.4 535.8 517.0 504.2 Charter 61.0 59.1 61.0 Floyd Dryden 597.2 647.7 658.1 653.0 699.5 709.0 Dzantik'i Heeni 722.7 704.2 695.7 768.5 751.4 743.6 Juneau Douglas High 1,606.1 1,621.6 1,624.1 1,644.4 1,649.0 1,652.8 Yaakoos Alt. High School 95.8 87.8 87.8 Johnson Center 29.9 23.9 23.9 55.6 45.9 45.8 Cyber/Correspondence 50.6 58.6 58.6 Total 5,507.5 5,510.9 5,457.0 5,891.7 5,881.7 5,831.0 Intensive 117.00 127.00 126.00 117.00 127.00 126.00 Correspondence 50.60 58.55 58.55 50.60 58.55 58.55 Average Daily Membership Building Adjusted Enrollment

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Revenue: State Foundation Funding Revenue: State Foundation Funding Revenue: State Foundation Funding

Foundation Formula FY03A FY04P Building Adjusted ADM (a) 5,881.7 5,831.0 Increased by District Cost Factor (b=a*1.005) 5,911.1 5,860.2 (Alaska based cost adjustment) Increased by Special Needs Factor (c=b*1.2) 7,093.3 7,032.2 (block funding of voc. ed., spec. ed., G/T, and billingual/bicultural) Intensive Needs Student Projection (d) 127.0 126.0 Increased by Intensive Needs Factor (e=d*5) 635.0 630.0 Correspondence students (f) 58.6 58.6 Decreased by Correspondence FTE Factor (g=f*0.8) 46.8 46.8 Total District Adjusted ADM (h=c+e+g) 7,775.1 7,709.1 Foundation Amount per ADM (s) 4,010 4,010 Basic Need: Adjusted ADM (i=h*s) 31,178,231 $ 30,913,451 $ Available Full and True Value (n=k+m) 2,669,689,550 $ 2,688,810,100 $ Basic Need: Adjusted ADM (i) 31,178,231 $ 30,913,451 $ State Required Local Contribution (o=n*0.004, 4 mill) 10,678,758 $ 10,755,240 $ State Foundation Support (p=i-o) 20,499,473 $ 20,158,211 $ Potential additional CBJ Contribution (q=i*23%) 7,170,993 $ 7,110,094 $ Total Primary State and Local Funding (r=o+p+q) 38,349,224 $ 38,023,545 $ State 20,499,500 $ 20,158,200 $ CBJ 17,731,200 $ 17,865,300 $ Other State/Local/Fund Balance 791,800 $ 1,310,900 $ TOTAL 39,022,500 $ 39,334,400 $ REVISED

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Revenues Revenues Revenues

Revenue CBJ Appropriation 16,824,100 45% 17,276,600 45% 17,731,200 45% 17,865,300 45% Other Local Revenue 173,314 0% 137,683 0% 155,900 0% 155,900 0% State Foundation 20,468,307 54% 20,749,323 54% 20,499,500 53% 20,158,200 51% Other State Revenue 262,682 1% 251,579 1% 463,900 1% 247,000 1% Fund Balance/Other 207 0%

• 0%

172,000 0% 908,000 2% Total 37,728,609 38,415,185 $ 39,022,500 $ 39,334,400 $ FY 2001 ACTUAL FY 2002 ACTUAL FY 2003 BUDGET (REVISED) FY 2004 BUDGET

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FY02/ 03 Operating Expenditures FY02/ 03 Operating Expenditures FY02/ 03 Operating Expenditures

Total Operating Expenditures were $39M The District had 5,508 students enrolled, spending an average of $7,080 per student The District has 570 Employees Over 78% of Expenditures were tied to I nstruction, well above the 70% mandated by the State FY03 Budget includes Direct Appropriations From CBJ to Transportation ($219,800), Food Service ($23,800) and Student Activity ($18,200)

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FY O3 Expenditures by Object

Percentage of $ 39M Total Budget

FY O3 Expenditures by Object FY O3 Expenditures by Object

Percentage of $ 39M Total Budget Percentage of $ 39M Total Budget

Substitutes/Temps 2.5% Administrators 5.4% Classified Staff 15.8% Teachers 44.3%

Non-Personnel 12.8% Benefits 19.1% Salaries 69.3%

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FY 03 Expenditures by Function

Percentage of $ 39M Total Budget

FY 03 Expenditures by Function FY 03 Expenditures by Function

Percentage of $ 39M Total Budget Percentage of $ 39M Total Budget

Instruction 48.2% Special Education 17.2% Support Services 6.1% School Administration 7.5% District Administration 6.0% Maintenance and Operations 13.3% Student Activities 0.3% Transfers 1.6%

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FY04 Policy Level Budget Drivers FY04 Policy Level Budget Drivers FY04 Policy Level Budget Drivers

• Regular I nstruction Pupil-Teacher Ratio (PTR)

–

Elementary Students/ 24.00 + 3.25 Specialists

–

Middle School Students/ 21.50 + 3.00 Specialists

–

High School Students/ 25.75 + 5.00 Specialists

–

For FY04 these allocations total 257 teachers

• Fixed Support Staff Allocations ( Elem 4.25, MS 4.75, HS 12) – Total 48
• Supply/ Student Allocation (Elem $114, MS $144, HS $166) – Total ~ $740K
• Special Education (55T, 68), Bilingual (9T) , G/ T (9T,2) , Health (9)
• Administration – Directors/ Managers/ Coordinators (13), Principals (15), Support/ Other (21)
• Maintenance/ Custodial – (52)

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Budget Pro-forma Budget Pro-forma Budget Pro-forma

3/3/2003 FY 04 PRELIMINARY BUDGET ANALYSIS PROJECTED REVENUES City Appropriations $17,865,300 Rental of Facilities 6,000 Other Local Revenue 149,900 State Foundation 20,158,200 State Tuition Other State Revenue 247,000 Impact Aid Other Federal Revenue Fund Balance/Other 908,000 TOTAL PROJECTED REVENUES $39,334,400 PROJECTED EXPENDITURE Base Line Adopted Budget(FY03) $38,400,000 Decrease 1FTE Special Education Aides

• 20,000

Increase 1FTE Teacher (Tlingit pull-out) 65,300 Increase in TRS Rate from 11% to 12% 170,000 Decrease in PERS Rate from 8.76% to 7.93%

• 50,000

Increase in Workers Compensation (CBJ) 118,800 Decrease in General Liability (CBJ)

• 300

Decrease in Property Insurance (CBJ)

• 31,700

Increase in Full Cost Allocation (CBJ) 1,300 Deduct Turnover Savings

• 69,000

Budget Prior to Discretionary Changes $38,584,400 JEA Step and Column Increase 490,000 JESS Step Increase 200,000 Adminstrative/Contract Classified 60,000 Total Proposed FY 04 Budget $39,334,400 BUDGET GAP $0

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Funding Request to CBJ Funding Request Funding Request to CBJ to CBJ

FUND FY 2003 FY 2004 Operating Fund $17,731,200 $17,865,300 Community Schools Fund 123,000 123,000 Student Activities Fund 200,000 200,000 Pupil Transportation Fund 219,800 273,896 Food Service Fund 23,800 Additional Student Activities 18,200 18,200 TOTALS $18,316,000 $18,480,396

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FY 04 Operating Expenditures FY 04 Operating Expenditures FY 04 Operating Expenditures

The District anticipates a significant decrease in revenues due to enrollment and significant increases in the cost of Health and Workers Compensation I nsurance, and Teacher Retirement Contributions. The District is requesting additional funding to maintain the existing programs:

– Student Activities - $18,200 – Student Activity Buses - $52,470 – Custodial Staff – 2.0 FTE $65,000 – Teacher FTE – 3.0 FTE $165,000