Section 16-13-140, Benefits Code of Alabama 2 Required - - PowerPoint PPT Presentation

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Section 16-13-140, Benefits Code of Alabama 2 Required - - PowerPoint PPT Presentation

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Each Board shall- Purpose- Hold at least two open Inform community/foster public hearings public support Hearing held during Introduces accountability scheduled meeting, Enhance planning process convenient time/place

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Section 16-13-140, Code of Alabama Benefits

 Each Board shall-

  • Hold at least two open

public hearings

  • Hearing held during

scheduled meeting, convenient time/place

  • Publicize date/time in

local media

  • Seek input from public
  • Provide proposed budget
  • n SDE forms

 Purpose-

  • Inform community/foster

public support

  • Introduces accountability
  • Enhance planning process

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 Required communications:

  • Budget reflects all available revenue sources and

expenditures

  • Projected enrollment by school
  • Projected staff counts at each location
  • Operating costs by category or function at each

school

  • Foundation Program revenues earned by school and

by category:

 FTE’s, Salaries, Benefits, OCE, CIS funds

3

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 Comprehensive budget planning process  February – establish budget calendar  April – internal budget meetings

  • Budget hearings with each school/department

administrator

  • Enrollment projections drive personnel requests.

 May/June – receive State/Federal revenue

allocations

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 June/July:

  • Enrollment review – new faculty positions granted

accordingly

  • Non-salary budgets approved

 August – Budget work session with school

board

 September:

  • Public hearings
  • Budget due to State Department of Education –

September 15

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 Enrollment Growth  Pupil/Teacher Ratios  Salary and Benefits Expense  State Funding and Related Mandates  Local Revenue Projections  Federal Budget Constraints  Facilities Capacity

  • ACS Facility Plan 2024

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School Grades Served 4 – Elementary Schools K-2 4 – Elementary Schools 3-5 1 – Middle School 6-7 1 – Junior High School 8-9 1 – High School 10-12

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Category State Funded Other State Funded Federal Funded Local Funded Total Teacher Units 473.20 2.45 23.52 38.42 537.59 Principal Units 11.00

  • 11.00

Assistant Principal Units 11.00

  • 4.00

15.00 Counselor Units 14.50

  • 1.00

9.75 25.25 Librarian Units 12.00

  • 12.00

Career Tech Directors 0.25

  • 0.25

Certified Support Units

  • 2.00

1.50 11.12 14.62 Non-Certified Support Units

  • 217.56

63.08 95.52 376.16 Total 521.95 222.01 89.10 158.81 991.87

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2016-2017 2015-2016 Increase Planned (Over)/Under % of School Enrollment Enrollment (Decrease) Capacity Capacity Capacity Auburn Early Education Center * 553 581 (28) 594 41 93.10% Cary Woods Elementary 546 519 27 506 (40) 107.91% Pick Elementary School 530 501 29 600 70 88.33% Dean Road Elementary 417 454 (37) 506 89 82.41% Ogletree Elementary 512 475 37 598 86 85.62% Wrights Mill Road Elementary 440 455 (15) 552 112 79.71% Richland Elementary 596 560 36 572 (24) 104.20% Yarbrough Elementary 556 508 48 573 17 97.03% Drake Middle 1,306 1,236 70 1,243 (63) 105.07% Auburn Junior High 1,234 1,273 (39) 1,315 81 93.84% Auburn High 1,874 1,748 126 1,724 (150) 108.70% Totals 8,564 8,310 254 8,783 219 97.51% * AEEC Includes Pre-K Students 63 72 K-12 Enrollment 8,501 8,238 263 Elementary Summary 4,150 4,053 4,501 351 92.20% Secondary Summary 4,414 4,257 4,282 (132) 103.08%

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4,074 5,519 8,501 10,764 2,000 4,000 6,000 8,000 10,000 12,000 SY 1991 SY 1992 SY 1993 SY 1994 SY1995 SY 1996 SY 1997 SY 1998 SY 1999 SY 2000 SY 2001 SY 2002 SY 2003 SY 2004 SY 2005 SY 2006 SY 2007 SY 2008 SY 2009 SY 2010 SY 2011 SY 2012 SY 2013 SY 2014 SY 2015 SY 2016 SY 2017 SY 2017 SY 2018 SY 2019 SY 2020 SY 2021 SY 2022 SY 2023 SY 2024

ENROLLMENT HISTORY & PROJECTIONS SY 1991 - 2024

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School 2017 2016 Increase / (Decrease) Auburn Early Education Center 39.48 36.29 3.19 Auburn High School 105.98 102.19 3.79 Auburn Junior High School 76.23 71.17 5.06 Cary Woods Elementary School 39.78 40.83 (1.05) Pick Elementary School 29.43 28.89 0.54 Dean Road Elementary School 34.31 36.17 (1.86)

  • J. F. Drake Middle School

67.25 64.83 2.42 Ogletree Elementary School 28.15 29.26 (1.11) Wrights Mill Road Elementary School 27.83 26.62 1.21 Richland Elementary School 42.00 40.90 1.10 Yarbrough Elementary School 31.26 27.86 3.40 System wide 0.25 0.25

  • Total

521.95 505.26 16.69

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School Teacher Units Auburn Early Education Center 37.00 Auburn High School 110.96 Auburn Junior High School 76.01 Cary Woods Elementary School 37.00 Pick Elementary School 33.50 Dean Road Elementary School 32.54

  • J. F. Drake Middle School

68.38 Ogletree Elementary School 33.08 Wrights Mill Road Elementary School 30.12 Richland Elementary School 39.00 Yarbrough Elementary School 33.50 System wide 6.50 Total 537.59

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Average Teaching Experience: 11 Ye Years Teachers with Advanced Degrees: 71.60% 60% 100% 0% NCLB Highly Qualified Teachers at end of SY 2015

Certified Positions Classroom Teacher 1.00 PLTW Teacher 1.00 Psychometrist 1.00 Instruction Technology Coach 1.00 Total 4.00 Classified Positions Bus Driver 4.00 Total 4.00

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 District

trict-wide wide ratio of 15 15.81 81: 1

Grade Level Enrollment HR Teachers Desired Ratio Actual Ratio Kindergarten 667 35 19 19.06 First Grade 724 37 20 19.57 Second Grade 658 33 20 19.94 Third Grade 721 34 20 21.21 Fourth Grade 675 26 27 25.96 Fifth Grade 642 24 27 26.75 Total 4,087 189 21.62

Elementary Pupil/Teacher Ratio Analysis

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 General Fund and Special Revenue Fund  School Board adopts salary schedule annually

 State Minimum Salary Schedule, ACS Pays More

 To recruit, hire and retain highest quality teacher

 State mandated pay increase – 4%

 Total Gross Payroll - $45.32 million (+2.36 million)

 GF Gross - $41.75 million  SRF Gross - $3.57 million

 Total Matching Benefits - $17.74 million (+$0.73M)

  • 17.95% of GF & SRF Budgets

 Salary & Benefits – 67.19% of GF & SRF budgets

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 PEEHIP – Health Insurance

  • $9,600 per employee annually
  • $9.20 million, 3.52% increase
  • Must pay regardless of acceptance

 Teachers’ Retirement System

  • 12.01% of gross payroll
  • $5.25 million, 5.34% increase

 State Foundation Program – only funds State

Earned Units

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 Primary operating fund  Accounts for all state and local revenues,

except for those required to be recorded in a different fund

 Projected ending fund balance - $13,448,983

  • 1.95 month reserve or 16.26% of budgeted FY 17

expenditures

  • 1.00 month reserve – required by ALSDE
  • 2.00 month reserve – ACS board target

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 Total Revenues & OFS - $83,835,007

  • $3.57 million increase, or 4.45%
  • State Revenues - $2.07 million increase, or 5.25%
  • Local Revenues - $1.58 million increase, or 3.93%

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State Revenues $41,549,368 49.80%

Local Revenues $41,736,964 50.03%

General Fund Revenues $83.43 million

GF Rev State GF Rev Fed GF Rev Local GF Rev Other

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$15.0 $17.5 $20.0 $22.5 $25.0 $27.5 $30.0 $32.5 $35.0 $37.5 $40.0 $42.5 $45.0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

General Fund State & Local Revenues

GF Rev State GF Rev Local

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 Majority derived from the State Education Trust

Fund – Foundation Program

 Foundation Program Allocation based on ADM from

prior scholastic year – 8,244.60

  • 1st 20 days of school after Labor Day
  • Earned 16.69 additional Foundation Units

 Foundation Program Growth Component

  • Current Unit Allocation

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 10 mill equivalency match

  • $8,107,180 ($356,790 increase)
  • Based on 3 mill District Tax

 Capital Purchase match

  • $749,923 ($20,719 decrease)
  • Offset by principal & interest payments on

bonds

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 Transfer costs of all CNP fringe benefits  Transfer costs of all state mandated salary

increases since 1994 FY 2017 $ 1,071,692 FY 2016 975,108 Increase $ 96,584

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FY 2017 FY 2016 Change Foundation Program 37,610,877 35,189,243 2,421,634 School Nurse Program 312,435 296,083 16,352 Technology Coordinator 35,411 34,300 1,111 Transportation Operations Allocation 2,924,259 2,690,388 233,871 Fleet Renewal 472,268 446,766 25,502 Capital Purchase 1,790,633 1,750,000 40,633 At-Risk 127,782 117,341 10,441 Preschool 28,803 25,104 3,699 Total 43,302,468 40,549,225 2,753,243

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School Salaries Benefits OCE CIS Total AEEC 1,951,716 781,737 672,003 53,771 3,459,227 AHS 5,212,198 2,093,153 1,803,923 164,542 9,273,816 AJHS 3,718,650 1,499,560 1,297,538 119,008 6,634,756 CWES 1,938,317 782,092 677,110 54,196 3,451,715 PES 1,507,387 593,125 500,939 46,450 2,647,901 DRES 1,638,103 667,885 584,003 47,150 2,937,141 DMS 3,294,017 1,325,566 1,144,686 111,345 5,875,614 OES 1,424,862 563,972 479,151 44,409 2,512,394 WMRES 1,358,919 538,801 458,555 42,358 2,398,633 RES 2,120,099 849,219 730,046 58,658 3,758,022 YES 1,534,096 616,746 532,088 48,166 2,731,096 Career Tech 25,728 7,595 4,255 164 37,742 Total 25,724,092 10,319,451 8,884,297 790,217 45,718,057

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$29.83 $39.48 $41.55 $5,255.63 $4,792.24 $4,887.59 $3,500 $3,750 $4,000 $4,250 $4,500 $4,750 $5,000 $5,250 $5,500 $15.00 $17.50 $20.00 $22.50 $25.00 $27.50 $30.00 $32.50 $35.00 $37.50 $40.00 $42.50 $45.00 2008 2009 2011 2012 2013 2014 2015 2016 2017 Millions GF Rev State State Revenues per Enrolled Student

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Projected Enrollment Growth 263 2017 Current Unit Revenue Loss 784,905 2016 Current Unit Revenue Loss 493,331 Potential Current Unit Increase 14.86 2015 Current Unit Revenue Loss 1,221,084 2014 Current Unit Revenue Loss 1,708,357 SDE Current Unit Value 80,000 2013 Current Unit Revenue Loss 1,569,179 Current Unit Value 1,188,800 2012 Current Unit Revenue Loss 1,355,311 2011 Current Unit Revenue Loss 1,610,282 Projected Current Unit Value (Budgeted) 27,180 2010 Current Unit Revenue Loss 659,156 Potential Current Unit Allocation 403,895 2009 Current Unit Revenue Loss 1,088,890 2017 Current Unit Revenue Loss 784,905 Total Current Unit Revenue Loss 10,490,495 2017 Current Unit Calculation Cumulative Current Unit Loss

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 Conservative estimates  Based on:

  • Trends in prior years
  • Knowledge of economic factors
  • Assessed valuation of property
  • Sales trends
  • City of Auburn Appropriation

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Revenue Description Audited 2015 Projected 2016 Projected 2017 % Change 16 Mill Special School Tax 11,867,434 12,078,479 11,761,572

  • 2.62% **

City of Auburn Appropriation 11,500,000 14,359,529 15,877,556 10.57% One Cent County Sales Tax - Based on ADM 6,352,119 7,000,000 7,230,813 3.30% County Wide 5 Mill - Based on ADM 2,717,812 2,900,000 2,995,622 3.30% District 3 Mill Ad Valorem Tax 2,205,651 2,330,000 2,364,950 1.50% County Wide Beverage Tax 544,288 530,000 530,000 0.00%

  • Co. Wide 5 Mill Motor Veh - Based on ADM

355,937 320,000 330,551 3.30% Other Local Revenues 269,730 266,600 266,600 0.00% District 3 Mill Motor Vehicle Ad Valorem Tax 226,502 220,000 223,300 0.02 Interest Income 117,446 100,000 100,000

  • Business Privilege Tax

39,901 39,000 39,000

  • District Manufactoring Home Fee

7,918 9,000 9,000

  • Helping School Tags (F.A.C.E.S.)

6,277 8,000 8,000

  • TOTAL LOCAL REVENUE

36,211,014 40,160,608 41,736,964 3.93% ** 16 Mill Special School Tax budgeted revenue represents revenue used in General Fund for debt service and operations, not actual collections.

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18.94% 14.03% 8.63% 3.57% 2.82%

Top 5 Local Revenues % of Total GF Rev

City of Auburn Appropriation 16 Mill Special School Tax One Cent County Sales Tax - Based on ADM County Wide 5 Mill - Based on ADM District 3 Mill Ad Valorem Tax

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4,224,030 7,000,000 7,230,813 3,000,000 3,500,000 4,000,000 4,500,000 5,000,000 5,500,000 6,000,000 6,500,000 7,000,000 7,500,000 2008 2009 2011 2012 2013 2014 2015 2016 2017

One Cent County Sales Tax

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2,110,072 3,220,000 3,326,173

  • 500,000

1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 2008 2009 2011 2012 2013 2014 2015 2016 2017

County Wide 5 Mill

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$248,619 $180,972 $545,513 $156,015 100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 2010 2011 2012 2013 2014 2015 2016 2017

County-Wide Taxes

Revenue Growth due to Enrollment Revenue Growth due to Growth in Tax Base

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2,080,800 2,588,250

  • 500,000

1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017

District 3 Mill

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$6,795,523 $14,359,529 $15,877,556

  • 2,000,000

4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

City Appropriation

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 Total

al Expenditur iture e and OFU - $82,712,4 2,712,436 36

  • $2.84

84 million increa ease, or 3.55%

  • $486k increase in debt service payments

 Based on amortization schedule of June 2015 Issuance

  • $2.73M increase in salary & benefits expense

 Personnel additions for enrollment growth  Salary schedule step increases  Four percent (4%) salary increase

  • Other Increases

 State increases in CIS Funding  Minor departmental changes

  • ACS will continue to transfer $750,000 to Capital Projects Fund

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54.94% 16.75% 7.00% 4.89% 3.30% 12.21% 0.90%

GF Expenditures $80.68 million

Instructional Instructional Support Operation and Maintenance Auxiliary Services General Administration Debt Service Other Expenditures

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Personal Services 50.13% Employee Benefits 19.85% Purchased Services 8.76% Materials and Supplies 4.51% Capital Outlay (Personal Property) 0.43% Other Objects 16.32%

GENERAL FUND EXPEDITURES BY TYPE

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$9,313 $9,423 $9,490 4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000 8,500 9,000 8,000.00 8,200.00 8,400.00 8,600.00 8,800.00 9,000.00 9,200.00 9,400.00 9,600.00 2009 2010 2011 2012 2013 2014 2015 2016 2017

GF Expenditures/Pupil v. Enrollment

GF Expenditures per Enrolled Student Enrollment

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$12.33M 1.85 mo. $13.45M 1.95 mo. $6.0 $6.5 $7.0 $7.5 $8.0 $8.5 $9.0 $9.5 $10.0 $10.5 $11.0 $11.5 $12.0 $12.5 $13.0 $13.5 $14.0 2008 2009 2011 2012 2013 2014 2015 2016 2017 Millions

GENERAL FUND FUND BALANCE

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 Federal revenues  Public local school funding  After School Program  Child Nutrition Program

Federal Constraints:

 Expenditures must be for supplemental

programs

 Funds must be expended for specific

priorities

 Funds are annual in nature

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 Total Revenue & OFS - $10.60 million

  • 1.48% decrease

 Total Expenditures and OFU - $11.15 million

  • 9.68% increase

 Projected Ending fund balance 09/30/17 –

$5,690,668

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IDEA Funding 1,394,921 NCLB Funding 1,255,878 CNP USDA 1,673,800 School Counseling Grant 264,357 Vocational Education 71,476 Medicaid 45,036 Total Federal Revenue $4,705,468

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 The City of Auburn issues all debt instruments

and appropriates funds to the School District

 Payments made from 16 mill special school

taxes and City Appropriation (5 Mill Property Tax Fund) and included in General Fund on FS

 FY 2017 principal and interest payments –

$9,769,588

  • Increase of $486,278 – June 2015 Issuance

 $142.34 million in outstanding principal as of

09/30/17

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 State PSF Allocation - $1,790,633 (increase of

$40,633)

 ACS Facilities Plan 2024

  • Adopted in May 2014
  • Phase I – Construct new high school, renovate secondary

schools

  • Fully implemented – 13,000 student capacity
  • Phase II – being considered requiring a budget revision

 New High School

  • $38.24 million budgeted for new high school construction,

based upon project drawdown schedule

 Unreserved Fund Balance 09/30/17 - $4,235,337

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 5-year Capital Improvement plan updated and

submitted to the State annually

 Projects placed in priority order based on:

  • Safety
  • Facility needs
  • Student needs
  • Educational needs

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Location Project Description FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Fund Source

AEEC Life Cycle Capital Renewal Cost Projections 2,308 $ 231,650 $ 74,104 $ 77,400 $ 1,089,745 $ PSF CWES Life Cycle Capital Renewal Cost Projections

  • 1,800

501,514 44,096 695,334 PSF DRES Life Cycle Capital Renewal Cost Projections

  • 28,260

305,189 230,442 718,571 PSF OES Life Cycle Capital Renewal Cost Projections 368,741 10,800 324,000

  • 390,211

PSF RES Life Cycle Capital Renewal Cost Projections

  • 76,050
  • 418,380

PSF WMR Life Cycle Capital Renewal Cost Projections

  • 20,160

340,022 181,609 393,478 PSF YES Life Cycle Capital Renewal Cost Projections 328,212

  • 528,375

128,278 357,521 PSF PICK Life Cycle Capital Renewal Cost Projections

  • PSF

CO Life Cycle Capital Renewal Cost Projections

  • 190,671
  • 62,697

PSF AHS Life Cycle Capital Renewal Cost Projections 650,055 385,351 1,295,080 294,834 1,457,519 PSF AJHS Life Cycle Capital Renewal Cost Projections 452,613 32,850 1,121,263 355,273 940,221 PSF DMS Life Cycle Capital Renewal Cost Projections 350,091 32,837 426,842 102,399 977,983 PSF District-wide Totals 2,152,020 $ 743,708 $ 5,183,110 $ 1,414,331 $ 7,501,660 $ AEEC Facility Condition - Deficiencies Cost 1,685,429 Unknown CWES Facility Condition - Deficiencies Cost 1,870,816 Unknown DRES Facility Condition - Deficiencies Cost 1,852,742 Unknown OES Facility Condition - Deficiencies Cost 50,016 Unknown WMR Facility Condition - Deficiencies Cost 1,494,184 Unknown YES Facility Condition - Deficiencies Cost 955,698 Unknown CO Facility Condition - Deficiencies Cost 270,721 Unknown AHS Facility Condition - Deficiencies Cost 4,906,922 Unknown AJHS Facility Condition - Deficiencies Cost 2,696,971 Unknown DMS Facility Condition - Deficiencies Cost 2,176,561 Unknown ACS Classroom FF& E Upgrades 100,000 PSF ACS New Elementary School - 600 Student Capacity 13,875,000 Local ACS New High School - 1,600 Student Capacity 57,120,000 $ Local District-wide Totals 100,000 $ 17,960,060 $ 13,875,000 $ 57,120,000 $

  • $

Auburn City Schools 5-Year Capital Plan

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Beginning nning Fund d Balance nce 23,01 010,2 0,247 Total Revenue 133,699,277 Other Fund Sources 2,445,866 Total Revenue and OFS 136,145,143 Total Expenditures 133,315,390 Other Fund Uses 2,138,652 Total Expenditures and OFU 135,454,042 Ending ing Fund d Balance nce 23,70 701,3 1,348

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  • 1,000,000

2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000 10,000,000 11,000,000 12,000,000 13,000,000 14,000,000 2009 2010 2011 2012 2013 2014 2015 2016 2017 56.74% 24.01% 17.87%

Fund Balance

GF SRF CPF

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AHS 22.84% AJHS 13.48% DMS 12.25% AEEC 7.05% RES 6.93% CWES 6.76% PES 6.35% YES 6.19% DRES 6.15% OES 6.04% WMRES 5.95%

Total Expenditures by School (excl. capital outlay)

Total Expenditures Enrollment AHS 13,581,406 $ 1751 AJHS 8,016,097 $ 1267 DMS 7,283,829 $ 1238 AEEC 4,189,411 $ 601 RES 4,120,541 $ 564 CWES 4,020,456 $ 515 PES 3,776,966 $ 499 YES 3,678,241 $ 513 DRES 3,655,438 $ 455 OES 3,593,278 $ 480 WMR 3,534,617 $ 454

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 School Board continues to make prudent financial

decisions supporting programs critical to the success of our teachers, staff and students

 Excellent job managing personnel, while

maintaining adequate pupil teacher ratios

 Monitor the State ETF and be prepared for the

potential outcomes

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SLIDE 53

 Form available  Submit to Office of the Superintendent  Provide your name, address and phone

number

 Please sign the form

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