WELCOME Community Budget Meeting Monday, February 9, 2015 - - PowerPoint PPT Presentation

WELCOME

Community Budget Meeting Monday, February 9, 2015 5:30-7:00 Trustee Johnny Walker, Board Budget Committee Chairperson

THANK YOU FOR BEING HERE! Please join us for future meetings:

Thursday, February 19, 2015:

• State & Federal Revenue Projections
• Estimates of Cost Increases & Earmarks
• Thursday, March 5, 2015:
• Legislative Update
• Thursday, March 19, 2015:
• Budget Recommendations & Proposal
• ALL 5:30-7:00, PGEC

TONIGHT’S AGENDA

Reserve Presentation Brian Patrick, Director of Business Operations Questions and/or Comments Community Members Macro Budget Presentations:

• District Level Budgetary Expenditures
• K-8 Budgetary Expenditures
• 9-12 Budgetary Expenditures

Brian Patrick, Director of Business Operations Ruth Uecker, Asst. Supt. K-6 Tom Moore, Asst. Supt. 7-12 Questions and/or Comments Community Members Closing Remarks Trustee Johnny Walker, Board Budget Committee Chairperson

Understanding Reserves

Presented by Brian Patrick February 9, 2015 Community Budget Meeting

Concepts and Applications

General Personal Expenses

House Utilities

Updates Loan

Vehicles Insurance Taxes Children Clothing Food Technology Entertainment

School vs. Personal

School Personal

School Funding Rules

Budgeted Funds

Transportation

4.36%

Retirement

11.14%

General Fund

81.28%

Technology

1.48%

Adult Education

0.77% Tuition .23% Flexibility .39% Building Reserve .36%

End of Fiscal Year

• School – Governmental Accounting Requirements

–Inventories converted to cash (Technology, Food,

Warehouse)

–Student Funds (Student Council, FFA, etc.) –Cooperative Agreements – Inter-local

Technology Account

–Encumbrances – money held to pay for an item

that has been ordered, but has not arrived

–Scholarship Funds – Endowment funds that are

designated to only spend the interest generated

What are “Reserves”?

(or ending Fund Balances)

• A variety of funds or accounts that are outside

the General Fund.

• GFPS has 19 specific funds. (One less than last year)

General Fund Budget Reserve Amount

• For cash flow purposes (Checkbook balance at the end of the month)
• School does not receive revenue in July
• General Fund Reserve Amount at the end of the

year reduce taxes for the upcoming year.

• Available uses under MCA 20-9-161

– Unanticipated Enrollment Increase – Destruction or impairment of school property by fire, flood, storm, riot, insurrection or act of God which renders property unfit for use – Judgment against the district issued by a court after the adoption of the budget

Reserves are categorized by law

The reserve funds are categorized by the Governmental Accounting Standards Board (GASB) into 5 categories:

– Non-spendable: Resources are not in spendable form or are legally required

to remain intact

• Examples: inventories - purchased food in freezers, warehouse items, technology items

– Restricted: There are constraints on the fund that are EXTERNALLY imposed by

• A 3rd party (grantor, contributor);
• The State Constitution; or
• Other enabling legislation

– Committed: There are constraints on the fund that are INTERNALLY imposed by

the highest level of authority (School Board)

• General Fund Reserve approved by Board

– Assigned: There are constraints on the fund as an INTERNAL expression of intent

by the governing body or authorized official

– Unassigned: No constraints

• General Fund budget money at the end of the year that goes back to reduce taxes for the next

budget year.

Discussion tonight will focus on restricted and assigned reserves. Flexibility in Spending

Reserves are “budgeted” or “not budgeted”

• Budgeted funds: A budget for the fund is presented

annually to the Board in August and the Board votes on those budgets.

• The General Fund budget is also voted on at that time.
• GFPS has 6 Board adopted reserve funds:
• State sets % limits on all budgeted funds.

1. Transportation (20%) (Elem 20% HS 20%) 2. Retirement (20%) (Elem 12.83% HS 18.54%) County 3. Adult Education (35%) (Elem 35% HS 31.83%) 4. Technology (N/A) Fund Balance Re-appropriated 5. Flexibility Fund (N/A) Fund Balance Re-appropriated 6. Building Reserve (N/A) Fund Balance Re-appropriated

What role do they have in budgeting?

• Designated reserve fund accounts play a critical role in

sound financial management because, by law, school districts budget their costs one year at a time.

– Budgeted funds provide funding for foreseeable obligations:

• Examples: transportation, food service, pension and health care costs,

etc.

– Reserve funds provide funding for unforeseeable expenses

• Examples: facility issues, drastic enrollment changes, etc.

– Reserve funds provide funding for cash flow given the revenue mechanisms of school districts. They prevent the need to borrow money. (Timing of when the district receives the revenue) – Reserve funds are not recommended to be spent for on-going costs unless there is certainty that they will be replenished

2000 4000 6000 8000 10000 12000 July Aug Sept Oct Nov Dec Jan Feb Mar April May June

Revenue by Month

General Fund Budget Cash Flow

1000 2000 3000 4000 5000 6000 7000 8000 9000 10000 July Aug Sept Oct Nov Dec Jan Feb Mar April May June

Expenditures by Month

General Fund Budget Cash Flow

2000 4000 6000 8000 10000 12000 July Aug Sept Oct Nov Dec Jan Feb Mar April May June

Revenues and Expenditures by Month

General Fund Budget Cash Flow

Federal Funds Operational Change

• Change from request then spend
• Now Spend then request (Cash flow)

19 Major District Funds:

1.Transportation 2.Retirement 3.Adult Education 4.Technology 5.Flexibility 6.Building Reserve 7.Impact Aid 8.Food Service 9.Building 10.Capital Improvement (OTO) 11.Compensated Absence

• 12. Traffic Education
• 13. Inter-local Agreement
• 14. K-12 Data Systems
• 15. Rate Stabilization

Reserve

• 16. Medicaid
• 17. Indirect Cost
• 18. RIDE
• 19. Kindergarten (OTO)
• 20. Athletic Revenue

Enhancement

Transportation

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by legislation

• Used to pay for transportation of students to and

from school

• Funded by a permissive levy set by the Board

– 2014-2015 budget = $3,612,554

• Maximum reserve allowed by law = 20%

– GFPS reserve = 20%

• Fund balance on June 30, 2014 = $1,668,270
• Impacted by: fuel prices, contract increases, # of

routes, homeless students

Retirement

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by the state constitution and legislation

• Used to pay GFPS share of social security,

Medicare, TRS, PERS, & state unemployment tax

• Funded by a permissive levy set by the Board.

– 2014-2015 budget = $9,240,000

• Maximum reserve allowed by law = 20%

– GFPS reserve = Elem 12.83% HS 18.54% – Not “swept” by the state

• Fund balance on June 30, 2014 = $1,370,572
• Impacted by: # and kind of retirees and TRS/PERS

contribution changes

AA Districts

Adult Education

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by legislation

• Used for providing education to adults. (MCA 20-7-702)

An adult education program may provide both basic and secondary general education, career and technical education, vocational-technical education, American citizenship education, including courses in the English language and American history and government, or any other areas of instruction approved by the trustees.

• Funded by a permissive levy set by the Board

– 2014-2015 budget = $635,625

• Maximum reserve allowed by law = 35%

– GFPS reserve = Elem 35% HS 31.83%

• Fund balance on June 30, 2014 = $365,374
• Other: carried over to next year if not spent

Technology

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation

• Used for the purchase, repair and maintenance
• f tech equipment & networks
• Funded by a voted perpetual levy of $225,000

annually and E-Rate contributions.

• Fund balance on June 30, 2014 = $1,049,493
• New law passed in 2013.

Technology Law Changes

Current Levy

• Levies approved prior to July 1,

2013

• · Can be permanent or durational
• · Annual levy cannot exceed 20%
• f the original cost of equipment
• wned by the district
• · Amount levied over time cannot

exceed 150% of the original cost

• f the equipment
• · $$ can be used for equipment,

network access and training of school personnel

New Levy

• Levies approved after July 1, 2013
• May not exceed 10 years
• Can be based on all allowable costs

listed in the statute (equipment, cloud storage, training, etc.)

• Districts with an existing perpetual

levy can

– Ask for an increase in the amount of the levy to cover cloud computing and training, and/or – Seek relief from tracking depreciation under existing levy – Can propose a duration for each, not to exceed 10 years

Flexibility

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by legislation

• Used to pay foreseen and unforeseen costs.
• Funded by a one-time payment by the legislature

in 2001 to use as needed.

• Fund balance on June 30, 2014 = $314,516
• Designated to be used for 14-15 budget shortfall.

– 2012-13 $537,820 – 2013-14 $495,166 – 2014-15 $320,261 ($13,608 in HS)

Building Reserve

• Budgeted = Board Adopted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by the state constitution and legislation

• Funded by $ remaining from a previous building

project levy.

• Fund balance on June 30, 2014 = $211,123
• Designated to spend balance for safety related

facility projects.

Impact Aid

• Non-Budgeted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by legislation (revenue)

• May be used for a variety of purposes. Using for

staff salaries as well as unforeseen costs.

• Federally funded to mitigate the impact of

federally connected students (military & low income housing)

• Fund balance on June 30, 2014 = $9,738,095
• Less allocation due to sequestration and fewer

federally connected students.

• Anticipated expenditures: security, staffing,

technology and facilities

Food Service

• Non-Budgeted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation

• Used only for food service program

enhancements: GFHS cafeteria, truck replacements, equipment upgrades…

• Funded from meal revenues and federal

reimbursements as set forth by the USDA

• Fund balance on June 30, 2014 = $1,109,212

Building Fund

• Non-Budgeted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation

• Used for foreseen and unforeseen building

issues across the District

• Revenue can be generated from the sale or

rental of property and/or insurance settlements and restitutions.

• Fund balance on June 30, 2014 = $1,059,795
• Determining facility needs at this time and will

utilize these funds for priority items.

Capital Improvement

(One Time Only Deferred Maintenance)

• Non-Budgeted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation

• Used for foreseen and unforeseen building

issues across the District

• Revenue generated from a one-time payment

from the Montana legislature for facilities.

• Fund balance on June 30, 2014 = $718,642
• Determining facility needs at this time and will

utilize these funds for priority items.

Compensated Absence Liability

• Non-Budgeted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation (MCA 20-9-512)

• Used to pay for associated costs for severance

pay.

• Revenue generated from the transfer of

money from the General Fund.

• Maximum reserve allowed by law = 30% of

total district severance liability

– GFPS @ 30%

• Fund balance on June 30, 2014 = $756,296

Traffic Education

• Non-Budgeted
• Restricted = There are constraints on the fund that are

EXTERNALLY imposed by legislation

• Used only for the teaching of traffic education

to include instructor salaries, instructional materials, car maintenance and repair, insurance, car replacement, etc.

• Funded from program fees and state

payments.

• Fund balance on June 30, 2014 = $468,810

Inter-local Agreements

• Non-Budgeted
• Restricted = There are constraints on the fund that are EXTERNALLY

imposed by legislation in 2011

• Used by other school districts and GFPS to purchase

technology and to fund technology projects. (Belt,

Cascade, Centerville, Vaughn, & Sun River)

• Used by GFPS to maximize district funds between the

two districts

• Funded from deposits from other school districts and
• GFPS. GFPS serves as the storehouse for this funding.
• Allows for volume purchasing discounts & to balance K-8

& 9-12 expenditures

• Fund balance on June 30, 2014 = $373,649

Rate Stabilization Reserve

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an via

intent of the Board or authorized official

• Used to offset health insurance increases,

employee wellness programs, & actuarial studies

• Funded from employee insurance related

rebates, refunds, and waived District contributions

• Fund balance on June 30, 2013 = $4,589,716
• Fund balance on June 30, 2014 = $3,630,197
• More expenditures than revenue for this year
• ACA changes may require this fund to be utilized

to pay for unforeseen costs

Medicaid

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an

via intent of the Board or authorized official

• Used to pay salaries of special education

personnel: counselors, therapists, etc. and for

• verall special education shortfalls due to

sequestration

• Federally funded via reimbursements for

eligible services for Medicaid eligible students

• Fund balance on June 30, 2014 = $2,075,112

Indirect Costs

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an

via intent of the Board or authorized official

• Used for foreseen and unforeseen overhead

costs associated with state and federal grants.

• Funded from mandatory line items in state

and federal grants.

• Fund balance on June 30, 2014 = $862,954
• Revenues are lessened due to a rate change.
• Will be used to replace special education

shortfalls due to sequestration

RIDE

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an

via intent of the Board or authorized official

• Used for teacher grants for innovative

classroom projects or programs.

• Funded from the sale of a GFPS/Teacher

developed curriculum to a publishing

• company. Fund balance on June 30, 2014 = $419,995
• At the time of sale, an agreement was entered

into that the proceeds would fund teacher grants.

One Time Only Kindergarten

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an via intent of

the Board or authorized official

• Has been used for elementary curriculum material

purchases and summer school.

• Funded from one-time only money from the legislature

to offset the costs of implementing full-day

• kindergarten. As GFPS was already implementing it,

the revenue was placed into a reserve fund to be utilized for elementary expenditures.

• Fund balance on June 30, 2014 = $420,859
• Developing a plan for spending on elementary needs.

Athletic Revenue Enhancement

• Non-Budgeted
• Assigned: There are INTERNAL constraints on the fund as an via

intent of the Board or authorized official

• Used for dues and fees.
• Funded from beverage contracts and advertising.
• Fund balance on June 30, 2014 = $370,815
• Trying to sell more advertising in field houses and

fields.

• Reserved for athletic facility upgrades…turf and

track upgrade at Memorial Stadium

Big Picture Totals

All Reserves: $37,691,040 as of June 30, 2014 (GF Tribune) General Fund Operating Reserve: $6,151,527 (GASB Category -Committed) $30,011,960 Very restricted use:

• Transportation:

$1,668,270

• Retirement:

$1,370,572

• Adult Education:

$ 365,374

• Technology

$1,049,493

• Food Service:

$1,109,212

• Comp. Absence:

$ 756,296

• Traffic Education:

$ 468,810

• Inter-local Agreement:

$ 373,649

• Rate Stabilization Reserve:

$3,630,197

• RIDE:

$ 419,995

• Athletic Enhancement:

$ 370,815

• OTO Kindergarten

$ 420,859

• Student Activities

$1,214,568

• Specific Purpose, Tuition, Debt Serve, Flex:

$ 804,265

• TOTAL:

$14,022,375

Remaining:

$30,011,960 (All)

• Restricted use -

$14,022,375 = $15,989,585 Building Reserve

• $211,123

Building

• $ 1,059,795

Building Capital Improvement - $ 718,642

Rental Fund, Swimming Pool

$ 244,968 Now remaining: $ 13,755,057

Remaining continued…

$ 13,755,057

• 2014-2015 Other:

– Encumbered $ 560,665 – Print Center $ 239,704 – Now remaining $ 12,954,688

• Impact Aid

$9,738,095

• Medicaid

$2,075,112

• Indirect Costs

$ 862,954

• Total

$12,676,161

– Difference $278,527

Special Education

Trend Data

• Ending Cash Balance
• 2010-11

$46,648,863

• 2011-12

$39,838,420

• 2012-13

$39,509,092

• 2013-14

$37,691,040

Resources

– Brian Patrick

Director of Business Operations Great Falls Public Schools

– Information on District Web Page

– http://www.gfps.k12.mt.us

– District Budget Information

– http://www.gfps.k12.mt.us/sites/default/files/GF PS_DistrictBudgetInformation2.pdf

• brian_patrick@gfps.k12.mt.us
• 268-6050

Thank You!

• Perspectives – School vs. Personal
• Fiscal Operation of the District
• High expectations

QUESTIONS?

DISTRICT-WIDE BUDGET EXPENDITURES

Community Budget Meeting February 09, 2015 By Brian Patrick, Director of Business Operations

General Fund Budget $67,400,825

General Fund Macro Expenditures

Districtwide Operations K-8 Instructional 9-12 Instructional

$31,579,069 = K-8 Instruction

• Asst. Supt. K-6

Ruth Uecker

General Fund Macro Expenditures

Districtwide Operations K-8 Instructional 9-12 Instructional

General Fund Macro Expenditures

Districtwide Operations K-8 Instructional 9-12 Instructional

$15,761,404 = 9-12 Instruction

• Asst. Supt. 7-12

Tom Moore

$20,060,352 Director of Business Operations Brian Patrick

General Fund Macro Expenditures

Districtwide Operations K-8 Instructional 9-12 Instructional

14-15 Budgeted General Fund Sub-Macro Expenditures District-wide Operations

$20,060,352

Program Code

• Asst. Elementary Supt

46.69%

• Asst. High School Supt

23.55% Salaries & Benefits 17.95% Utilities & Assessments 3.47% Supplies and Equipment 1.75% Financial Expenditures 1.18% Educational/Curriculum 2.14% Personnel Related 0.49% Property & Liability Ins. 0.87% Vehicle and Transport $92,685 0.14% Fees 1.17% Minor Construction 0.60%

• Asst. Elementary Supt $31,467,371
• Asst. High School Supt $15,873,102

Salaries & Benefits $12,096,140 Utilities & Assessments $2,337,821 Supplies and Equipment $1,181,247 Financial Expenditures $798,519 Educational/Curriculum $1,443,136 Personnel Related $330,364 Property & Liability Ins. $588,140 Vehicle and Transport $92,685 Fees $790,700 Minor Construction $401,600

14-15 Budgeted General Fund Sub-Macro Expenditures District-wide Operations

$20,060,352

Object Code

• Asst. Elementary Supt

46.85%

• Asst. High School Supt

23.38% Curriculum 1.80% Technology 2.59% Athletics/Health/ Music 2.40% HR/Print Center/Purchasing/Warehouse 1.24% Safety 0.05% Plant Operations 10.55% Maintenance 2.64% Districtwide 8.50%

• Asst. Elementary Supt $31,579,069
• Asst. High School Supt $15,761,404

Curriculum $1,213,862.64 Technology $1,744,153.97 Athletics/Health/Music $1,616,780.72 HR/Print Center/Purchasing/Warehouse $834,387.86 Safety $36,420.60 Plant Operations $7,107,732.37 Maintenance $1,778,935.04 Districtwide $5,728,078.47

Top 10 Facilities Fixes

• Great Falls High School

– Asbestos Removal, Air Circulation, 20th Street Opening, Cameras, IT Boiler, Library windows, Fire alarm system (South Campus)

• Morningside – two boilers
• Mountain View Elementary - Fire Alarm System
• CMR - Bathroom stalls, Cooler Replacement, windows caulked,

water main replaced, Ceiling tiles replaced

• Paris Gibson - Cement work- front walkway
• North - Parking Lot, handicapped bus turn around
• Longfellow – steam line
• Replaced doors throughout the district
• Camera installation projects – East, GFHS, North
• District-wide – Asbestos Removal, Intercoms, Asphalt work

Facility Issues Needing to be Addressed

• Great Falls High School – Main Campus - One boiler (1986), plumbing,

Asbestos, restrooms

• Lewis & Clark – One boiler
• Intercoms – District-wide
• North – Roof & Foundation issues
• Doors – District-wide
• Longfellow – foundation settling, steam lines,
• CMR – Foundation settling, Fire Alarm system, retaining wall
• East – Plumbing & Roof
• Roosevelt – Fire suppression system
• Mountain View boilers
• Paris - roof

ELEMENTARY (K-8) BUDGET EXPENDITURES

Ruth Uecker Elementary Education Assistant Superintendent K-6 2014-2015

$31,579,069 = K-8 Instruction

General Fund Macro Expenditures

Districtwide Operations K-8 Instructional 9-12 Instructional

Elementary Budget: K-8 Instructional Related Items

• 15 Elementary Schools (K-6)
• 5786 Students
• 2 Middle Schools (7-8)
• 1475 Students
• $23,610,072

Elementary Budget K-6

• $7,857,299

Middle School Budget 7-8

• $31,579,069

Total K-8 Instructional Budget

Our Kids: Instruction

Salaries and Benefits Teacher Salaries Benefits * Administrators Other Salaries ** Paraprofessionals/Aides Clerical Stipends Substitute salaries Professional Contracted Services (SRO) Total * FICA, unemployment, workman's comp., health ins., life & disability ins. ** Occupational & physical therapist, speech pathologist, psychologist, library, nurse, homeless coordinator $22,890,044 $2,763,969 $1,780,571 $1,448,149 $724,531 $603,821 $118,901 $14,000 $129,153 $30,473,140 This reflects approximately 96.5%

• f the total K-8 budget.

Our Kids: Supplies and Materials

• Books and instructional

related materials

• Replacement supplies and

maintenance

• Instructional supplies
• Equipment
• Total:
• $113,880
• $5,000
• $ 703,647
• $ 90,705
• $913,232

Our Future: Professional Development

• Comprehensive professional development plan
• Paraprofessional training
• New teacher training/mentoring: Three years
• Professional Learning Community Time (PLCT)
• Curriculum adoption
• Ongoing PD throughout the year
• Budget categories:
• Contracted Services

$ 90,500

• Out of District

$ 63,400

• Total

$153,900

Other:

• Dues to professional organizations

$10,900

• Field Experiences

$27,897

• Total

$38,797 $31,579,069 Total K-8 Instructional Budget

Our Community: Programs

Accreditation Standards:

• Comprehensive programs
• Library
• Music
• Health Enhancement
• Counseling
• Art
• Intervention Programs
• Enrichment Programs

Elementary Enrollment K-6

5100 5200 5300 5400 5500 5600 5700 5800 5900

Elementary Enrollment Grades K-6

Challenge: Overloaded Classrooms

• In 2009-2010, we had 38 K-6

classrooms that were over accreditation standards.

• In 2012-2013, we had 60
• In 2013-2014 we had 62
• With the growing enrollment

in 2014-2015 we have 80

• verloaded classes

Accreditation Standard Students per Classroom Number Of Overloaded Classrooms K-2: 20 64 3-4: 28 12 5-6: 30 4

Overload Trend

50 38 56 50 60 62 80 10 20 30 40 50 60 70 80 90 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

K-6 Overloaded Classrooms

Kindergarten Enrollment

766 798 808 793 800 802 812 851 884 851 865 862 892 700 720 740 760 780 800 820 840 860 880 900 920 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Kindergarten Enrollment

Projected Kindergarten Enrollment Numbers

• 2014: 892 Actual Enrollment
• 2015: 871
• 2016: 924
• 2017: 863
• 2018: 886
• 2019: 930
• 2020: 930

Celebrations: Math Core Teachers

• Program Innovation
• Hired 5 math specialists to service 5 Elementary Schools
• (West, Longfellow, Whittier, Roosevelt, Sunnyside)
• Provide direct instruction in grades 4-6
• Selected teachers who have an interest in math
• Solid understanding of how to teach critical math

concepts

• Intended outcome:
• Create students who are confident mathematicians
• Increase student achievement
• Imbedded professional development

Teacher Comments

• When asked about the effectiveness of the Math Core

Teachers, Classroom Teachers reported:

• Having two teachers in one room increases the ability to meet

student needs

• Allows teachers to immediately analyze student errors
• Enhances math conversations
• Increases teacher/student interaction
• Creates intervention opportunities on the spot

Student Comments

• When students were surveyed about this model students

reported:

• “The best thing about math class is I have 2 teachers!”
• “The best thing about math class is I am learning new

things everyday.”

• “The best thing about math class is my teachers take the

time to help us.”

• “I like how fun my teacher and math specialist make it.”

Celebrations:

• Two additional classroom teachers were added to reduce

the number of overloaded classes

• Added a .5 vocal music teacher
• One behavioral specialist

SECONDARY (7-12) BUDGET EXPENDITURES

Tom Moore Secondary Education Assistant Superintendent 7-12 2014-2015

Overview of High School Budget

• 3 High Schools : total enrollment- 3034
• Great Falls High School- (1371) , CM Russell High

School- (1446) and Paris Gibson Education Center-(217)

• $15,761,404

Our Kids: 9-12 Instruction

Salaries and Benefits Teacher Salaries Benefits * Administrators Other Salaries ** Aides Clerical Stipends Substitute salaries * FICA, unemployment, workman's comp., health ins., life & disability ins. ** Occupational & physical therapist, speech pathologist, psychologist $11,363,868 $1,483,494 $810,371 $343,223 $144,228 $610,419 $113,242 $10,000 Total $14,878,845 (94.2%)

Supplies, Materials, Field trips, Equipment Replacement/Repair

• Books and instructional

related materials

• Instructional supplies
• Instructional field trips
• Equipment-minor/major
• Vehicle Maintenance

and repair

• $74,000
• $ 399,700
• $9,500
• $ 47,000
• $3,800
• Total $534,000
• (3.44%)

Our Community: Programs

Safe schools-

• Contracted

professional services

(SROs, activities supervision, Admin trainers & YPEC services)

• Travel- School Safety
• $164,909
• $1,500

Total $166,409 (1.05%)

Professional Development

• Comprehensive professional development plan
• Paraprofessional training
• New teacher training/mentoring: Three years
• Professional Learning Community Time (PLCT)
• Curriculum adoption
• Ongoing PD throughout the year
• Budget categories:
• Contracted Services

$ 70,700

• Travel

$ 68,300. Total $ 139,000 (.57%)

Other:

• Dues to professional organizations

$19,400

• Principals’ contingency

$23,750 Total $43,150 (.27%)

Our Future:

Projected HS Enrollment Numbers

• 2013: 3,066-actual
• 2014: 3034-actual
• 2015: 2,997- projected
• 2016: 2,979
• 2017: 2,928
• 2018: 2,980
• 2019: 3,054
• 2020: 3,136

Accomplishments

• Added a drug/alcohol and mental counselor to the

secondary school staff.

• Added 1.5 Math positions to the high school staff
• Hired two secondary instructional coaches to support

academic achievement.

• Recently hired a computer science instructor and

developed the 7-12 computer science curriculum for 2015/2016 school year.

• Continued improvement in Graduation Matters Great Falls

Graduation Matters 2014/2015 Reduced the dropout rate by 17 more students

Questions of Brian, Ruth or Tom?

CLOSING REMARKS

Trustee Johnny Walker, Board Budget Committee Chairperson

Next meeting: Thursday, February 19, 2015 5:30-7:00, PGEC State & Federal Revenue Projections Estimates of Cost Increases & Earmarks