WELCOME BUDGET AGENDA I. Current expenditures by Program, Activity - - PowerPoint PPT Presentation

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WELCOME BUDGET AGENDA I. Current expenditures by Program, Activity - - PowerPoint PPT Presentation

Jun 07, 2023 161 likes •500 views

2018-19 Community Series June 27, 2018 WELCOME BUDGET AGENDA I. Current expenditures by Program, Activity and Object code II. Current use of Fund Balance III. Local Levy Importance IV. Review Revenue Forecast V. Five Year Budget Preview

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2018-19 Community Series

June 27, 2018

WELCOME

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BUDGET AGENDA I. Current expenditures by Program, Activity and Object code

  • II. Current use of Fund Balance
  • III. Local Levy Importance
  • IV. Review Revenue Forecast
  • V. Five Year Budget Preview
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Current Expenditures by Program

Description Budget Year-to-Date Encumbrances

  • Est. Expenditures

Over /(Under) Budget

BASIC EDUCATION 9,805,105 8,647,963.19 1,490,977.05 10,138,940 333,835 SPECIAL EDUCATION 2,471,159 2,148,448 445,852 2,594,300 123,141 VOCATIONAL (CTE) 513,744 400,288 109,881 510,169 (3,575) TITLE I 160,377 144,346.25 37,708.74 182,055 21,678 TITLE II 32,002 34,290.92 5,826.02 40,117 8,115 LEARNING ASSISTANCE 207,364 184,951.68 31,159.96 216,112 8,748 SPECIAL & PILOT PROGRAMS 82,644 65,984.34 7,363.12 73,347 (9,297) TRANSISTIONAL BILINGUAL 11,722 6,734.27

  • 6,734

(4,988) TRAFFIC SAFETY EDUCATION 40,000 36,087.48

  • 36,087

(3,913) HIGHLY CAPABLE 32,804 17,029.29 3,404.90 20,434 (12,370) OTHER UNCOMMITTED 40,708

  • (40,708)

COMMUNITY CENTER 182,034 34,806.61 8,495.29 43,302 (138,732) DISTRICTWIDE SUPPORT 2,735,417 2,571,228.46 281,422.17 2,852,651 117,234 SCHOOL FOOD SERVICES 527,538 420,716.80 71,779.74 492,497 (35,041) PUPIL TRANSPORTATIONS 920,067 877,669.44 136,425.65 1,014,095 94,028 TOTAL 17,762,685 15,590,545 2,630,296 18,220,841 458,156

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Current Expenditures by Activity

Account Level Description Budget Year-to-Date Encumbered Est Total Over /(Under) Budget

Board of Directors 124,500.00 64,500.12 74.08 64,574 (59,926) Superintendent's Office 319,677.00 283,332.72 17,353.90 300,687 (18,990) Business Office 422,283.00 360,193.63 34,956.46 395,150 (27,133) Human Resources 89,785.00 66,759.66 10,386.09 77,146 (12,639) Public Relations 7,500.00 4,975.21 1,260.85 6,236 (1,264) Supervision - Instruction 348,923.00 297,994.30 62,693.08 360,687 11,764 Learning Resources 61,240.00 72,317.26 28,273.61 100,591 39,351 Principal's Office 990,369.00 883,592.02 278,047.63 1,161,640 171,271 Counseling 595,441.00 492,902.20 86,558.96 579,461 (15,980) Health Services 701,701.00 559,457.08 159,950.64 719,408 17,707 Teaching 10,368,896.00 9,010,654.60 1,485,244.80 10,495,899 127,003 Extracurricular 375,905.00 369,063.25 30,682.78 399,746 23,841 Instructional PD

  • 21,092.88

9,217.09 30,310 30,310 Supervision - Food Services 241,800.00 206,377.07 35,455.47 241,833 33 Food 20,000.00

  • (20,000)

Food Service Operations 265,738 214,339.73 36,324.27 250,664 (15,074)

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Current Expenditures by Activity

Account Level Description Budget Year-to-Date Encumbered Est Total Over /(Under) Budget

Supervision - Pupil Transportation 122,015.00 138,948.80 8,574.24 147,523 25,508 Transportation Operations 632,788.00 513,912.52 74,596.91 588,509 (44,279) Transporttion Maintenance 187,898.00 201,922.88 53,254.50 255,177 67,279 Transportation Insurance 22,366.00 22,885.24

  • 22,885

519 Transportation Transfers (45,000.00)

  • 45,000

Supervision - Maintenance 115,753.00 148,445.02 31,358.84 179,804 64,051 Grounds Maintenance 76,131.00 64,710.39 12,555.48 77,266 1,135 Custodial 530,678.00 440,214.73 71,467.42 511,682 (18,996) Maintenance 353,938.00 347,981.55 52,486.91 400,468 46,530 Utilities 436,986.00 442,349.02 2,055.18 444,404 7,418 Insurance 112,171.00 111,733.76

  • 111,734

(437) Information Systems 224,511.00 244,938.29 47,466.96 292,405 67,894 Motor Pool 6,000.00 2,342.05

  • 2,342

(3,658) Public Activities 52,692.00 2,608.78

  • 2,609

(50,083) TOTAL 17,762,685.00 15,590,544.76 2,630,296.15 18,220,841 458,156

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Current Expenditures by Object Code

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Reasons for increased expenditures…

  • Additional Staffing Positions/Hours based
  • n student need -
  • Curriculum Adoption -
  • Community Center Success -

– (Balanced by Increase Rental Income)

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Expenditures – by Object Code

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Expenditures – by OBJECT Code April 2018

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Current Year’s Use of Fund Balance

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Current Year’s Use of Fund Balance

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Local Property Tax Levies

Two Local Levies: 1) Maintenance and Operations 2) Capital Projects (includes Technology) Both levies expire after 2019 New “Enrichment” Levy Requirements: 1) Approval by OSPI prior to levy vote 2) Passage by community vote 3) Limited to $2500 per student FTE 4) Used for “Enrichment” – not Basic Education No Change to Capital Project Levy Requirements

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Local Property Tax Levies

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Review

x Staffing Ratio =

# Certificated Staff # Classified Staff # Administrators

FUNDED by Apportionment

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Enrollment Assumptions

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2018-19 1329.1 2019-20 1325.0 2020-21 1313.4 2021-22 1299.9 2022-23 1289.6

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Student Enrollment

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Budgeting Assumptions

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FUNDING – 2018/19 1.9% IPD (Funding Increase) 24% Regionalization Factor

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5 Year Revenue Projection

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Description 2018-19 2019-20 2020-21 2021-22 2022-23 Basic Education Total 12,005,954 12,507,493 12,510,137 12,422,280 12,363,293 Special Ed (BEA) Total 467,447 478,054 480,470 480,456 481,915 Special Education - State Total 1,745,334 1,785,544 1,775,461 1,748,223 1,723,287 LAP Total 263,078 274,832 277,189 275,794 273,130 Bilingual Total 13,893 14,762 14,773 14,709 14,758 Highly Capable Total 42,336 44,748 44,777 44,460 44,250 Transportation 750,707 762,610 771,059 778,375 787,679 State TOTAL 15,288,748 15,868,043 15,873,866 15,764,296 15,688,312 Local Levy 3,750,400 3,404,523 3,377,979 3,507,295 3,617,390 TOTAL STATE/LEVY REVENUE 19,039,148 19,272,566 19,251,844 19,271,591 19,305,702 Local NonTax Revenue 522,500 522,500 522,500 522,500 522,500 Federal Revenue 702,166 702,166 702,166 702,166 702,166 TOTAL DISTRICT REVENUE 20,263,814 20,497,232 20,476,510 20,496,257 20,530,368 Revenue Change 2,814,014 233,418 (20,722) 19,746 34,111

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5 Year Revenue Projection

19

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State Funding Factors

Description 2018-19 2019-20 2020-21 2021-22 2022-23

Regionalization Factor 24% 24% 22% 20% 18% IPD (Funded Inflation) 1.9% 1.9% 2.0% 2.0% 2.0% CPI (Expenditures) 3.1% 3.1% 2.1% 2.1% 2.1% IPD + Regionalization - CPI

  • 2.1%
  • 2.1%
  • 2.1%
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Budgeting Assumptions

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EXPENDITURES – 2018/19

  • 3.1% CPI
  • Totals 5.9% when combined with –

Salary schedule movement Increase in Per Diem (Hourly Rate) Previously negotiated salary schedules

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Expenditures – by Object Code

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5 Year Revenue – Expenditure Scenario 1

2018-19 3.1% CPI Plus Step/Per Diem increases, etc. (5.9%) 2019-20 5.9% Inclusive of Steps, etc. 2020-21 4.8% Inclusive of Steps, etc. 2021-22 4.8% Inclusive of Steps, etc. 2022-23 4.8% Inclusive of Steps, etc.

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Expenditures – by Object Code

  • 2,000,000

4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 Certificated Salaries Classified Salaries Employee Benefits MSOC's

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Expenditures – Salaries

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Expenditures – Employee Benefits/Taxes

(1,000,000)

  • 1,000,000

2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 Percent Change

  • 0.5%

16.1% 6.9% 3.6% 3.0% 3.1% 3.1% Employee Benefits 3,777,170 3,758,070 4,361,243 4,662,413 4,830,437 4,975,489 5,127,473 5,286,722

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Expenditures – MSOC’s

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Revenue - Expenditures

2022-23 - Expenditure Exceeds Revenue by $1,730,000 – Low Fund Balance

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5 Year Revenue – Expenditure Scenario 2

2018-19 3.1% CPI Plus Step/Per Diem increases, etc. 2019-20 3.1% Inclusive of Steps, etc. 2020-21 2.1% Inclusive of Steps, etc. 2021-22 2.1% Inclusive of Steps, etc. 2022-23 2.1% Inclusive of Steps, etc.

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Revenue - Expenditures

Revenue & Expenditures Balance – 2.1% probably below District Wide Step/Education Increases

2017-18 Est. 2018-19 2019-20 2020-21 2021-22 2022-23 Expenditures 18,220,910 19,122,973 19,624,772 19,788,464 20,163,654 20,546,705 Revenue 17,650,800 20,263,814 20,497,232 20,476,510 20,496,510 20,530,368 Fund Balance 1,463,890 2,604,731 3,477,192 4,165,238 4,498,094 4,481,758 Expenditure Increase 0.0% 5.9% 3.1% 2.1% 2.1% 2.1% 15,000,000 16,000,000 17,000,000 18,000,000 19,000,000 20,000,000 21,000,000

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5 Year Revenue – Expenditure Scenario 3

2018-19 3.1% CPI Plus Step/Per Diem increases, etc. 2019-20 8.0% Inclusive of Steps, etc. 2020-21 4.8% Inclusive of Steps, etc. 2021-22 4.8% Inclusive of Steps, etc. 2022-23 4.8% Inclusive of Steps, etc.

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Revenue - Expenditures

2022-23 - Expenditure Exceed Revenue by $2,070,000 – Negative Fund Balance

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Additional ideas and/or Comments

email to dpoolman@sw.wednet.edu