Madison Alumni Conference Admissions Session 2015 at James Madison University.
Madison City Schools 2015 Budget FY 2015 Proposed Budget 1 st Public Hearing September 2, 2014.
-
Upload
poppy-marian-douglas -
Category
Documents
-
view
217 -
download
3
Transcript of Madison City Schools 2015 Budget FY 2015 Proposed Budget 1 st Public Hearing September 2, 2014.
Madison City Schools
2015 Budget
FY 2015 Proposed Budget1st Public HearingSeptember 2, 2014
Empowering Students Empowering Students for Global Successfor Global Success
Each Board of Education is required to:Each Board of Education is required to:
(1) Hold at least two open public hearings;(1) Hold at least two open public hearings;
(2)(2) Conduct hearing during a regularConduct hearing during a regularBoard meeting;Board meeting;
(3) Conduct hearing at a convenient time and (3) Conduct hearing at a convenient time and place; andplace; and
(4) Publicize the date and time of the (4) Publicize the date and time of the hearings.hearings.
Requirements for Budget HearingsRequirements for Budget Hearings
3
Purpose of HearingsPurpose of Hearings
Enhance Planning ProcessEnhance Planning ProcessAccountabilityAccountabilityInform CommunityInform CommunityProvide a Forum for Public InputProvide a Forum for Public InputFoster Public Support for School SystemFoster Public Support for School System
4
IntroductionIntroduction
All anticipated revenues from State, All anticipated revenues from State, Federal and Local sources are includedFederal and Local sources are included
Conservative revenue estimates have Conservative revenue estimates have been used on local sourcesbeen used on local sources
Resources have been assigned to various Resources have been assigned to various programs to best serve the needs of programs to best serve the needs of studentsstudents
5
Key Factors Affecting BudgetKey Factors Affecting Budget
Instructional NeedsInstructional NeedsEnrollmentEnrollmentPersonnel CostsPersonnel CostsState FundingState FundingFederal Budget ConstraintsFederal Budget ConstraintsLocal Revenue ProjectionsLocal Revenue ProjectionsFacilitiesFacilitiesCapital PlanningCapital Planning
6
Budget ProcessBudget Process
Designed to develop a tool for the school system to use in order to
provide an overall plan for the use of financial resources that will best serve
the needs of the student body and encourage the concept of site based
management.
7
Madison City 2015 Madison City 2015 Budget ObjectiveBudget Objective
Maintain pupil/teacher ratiosControl expenses
◦Justify requestMaintain adequate fund reserves
8
ETF Budget HighlightsETF Budget Highlights•System ADM increased by 178.37
•Funded Teacher Units increased by 10.32
•Classroom Student Materials (Teacher Money) $310/unit
•Textbooks-$35.00/ADM ($757,904 budget)•Madison receives $332,947
•ETF (Foundation Program) increased by $1,204,794
•PEEHIP increased by $792.00 per employee/annually
•Transportation – Increased by $164,000
•10 Mill Chargeback Increased by $354,580
•10 Mill Chargeback Statewide Decreased by $1,837,130Last Year 10 Mill Chargeback Statewide Increased by (9,881,910)
9
LEA AllocationLEA AllocationFoundation ProgramFoundation Program
10
FY 2013-2014 Change
FY 2014 FY 2015FY 2014-2015
Change
System ADM 315.60 9,334.35 9,512.72 178.37 Foundation Program Units
Teachers 17.11 522.6 532.92 10.32 Principals 1.00 11.00 11.00 0.00
Assistant Principals
2.00 13.00 12.50 (0.50)
Counselors 1.50 16.50 17.00 0.50 Librarians (3.00) 13.00 13.00 0.00
Career Tech Directors
0.00 0.25 0.25 0.00
Total Units 18.61 576.35 586.67 10.32
Analysis of Local FundsAnalysis of Local FundsWithin Foundation ProgramWithin Foundation Program
11
Funds FY 2015 FY 2014 FY 2013
Foundation Program $ 49,209,196.00 $ 47,649,822.00 $ 44,749,116.00
State $ 43,158,356.00 88% $ 41,953,562.00 88% $ 39,171,716.00 88%
Local- 10 Mills $ 6,050,840.00 12% $ 5,696,260.00 12% $ 5,577,400.00 12%
Total Foundation Units 586.67 576.35 557.74
State Foundation Units 516.27 507.19 490.81
Local Foundation Units 70.4 69.16 66.93
Breakdown of teaching units by Breakdown of teaching units by Source of FundSource of Fund
State Earned
Other State Sources
Federal Funds
Local Funds
535.93 10.15 18.07 9.86
12
Teacher Units
LEA AllocationLEA Allocation
13
State Funds FY 2015 FY 2014 Change
School Nurse Program
337,163 332,452 4,711
Technology Coordinator
27,147 27,147 -
Transportation-Operating Allocation
2,558,373 2,394,373 164,000
Transportation-Fleet Renewal
324,000 294,000 30,000
Capital Purchase
2,271,735 2,262,884 8,851
At Risk 92,678 87,452 5,226
Preschool Program
29,800 25,128 4,672
BJHS
Student Population 1992-2015Student Population 1992-2015
BJHS Renovation
Discovery Renovation
Heritage Addition
BJHS AdditionStadium
Enrollment by SchoolEnrollment by School
15
School 2013-2014ADM
2014-2015As of
8/25/2014Difference
Bob Jones 1,862.85 1,715.00 (147.85)
James Clemens 1,403.65 1,597.00 193.35
Discovery 780.25 749.00 (31.25)
Liberty 746.85 762.00 15.15
Heritage 787.30 811.00 23.70
Rainbow 745.05 722.00 (23.05)
Columbia 755.92 769.00 13.08
Horizon 648.30 614.00 (34.30)
Madison 526.75 560.00 33.25
Mill Creek 744.70 830.00 85.30
West Madison 453.10 452.00 (1.10)
Central Office 58.00 58.00 -
Total 9,512.72 9,639.00 126.28
Enrollment by SchoolEnrollment by School
16
School 2013-2014ADM
2014-2015As of
8/25/2014Difference 2015 Projected
Enrollment
Bob Jones 1,862.85 1,715.00 (147.85) 1,756.00 James Clemens 1,403.65 1,597.00 193.35 1,615.00 Discovery 780.25 749.00 (31.25) 775.00 Liberty 746.85 762.00 15.15 752.00 Heritage 787.30 811.00 23.70 800.00 Rainbow 745.05 722.00 (23.05) 717.00 Columbia 755.92 769.00 13.08 754.00 Horizon 648.30 614.00 (34.30) 649.00 Madison 526.75 560.00 33.25 565.00 Mill Creek 744.70 830.00 85.30 768.00 West Madison 453.10 452.00 (1.10) 455.00 Central Office 58.00 58.00 - 58.00 Total 9,512.72 9,639.00 126.28 9,664.00
Madison City Schools2014-2015 Budget
74.16 Operating Days of Fund Balance
17
EXHIBIT B-I-AGOVERNMENTAL FIDUCIARY
FUND TYPES SPECIAL DEBT CAPITAL EXPENDABLE TOTALDESCRIPTION GENERAL REVENUE SERVICE PROJECTS TRUST (Memo Only)
---------------------------------------- -------------- -------------- -------------- -------------- -------------- --------------REVENUES STATE REVENUES 47,849,508.00 4,130,498.00 2,505,284.89 90,449.60 0.00 54,575,740.49 FEDERAL REVENUES 327,000.00 4,552,507.00 0.00 0.00 0.00 4,879,507.00 LOCAL REVENUES 29,404,582.00 7,173,620.00 2,675,915.00 8,500.00 1,603,940.00 40,866,557.00 OTHER REVENUES 374,112.20 150,000.00 0.00 0.00 0.00 524,112.20 TOTAL REVENUES 77,955,202.20 16,006,625.00 5,181,199.89 98,949.60 1,603,940.00 100,845,916.69
EXPENDITURES: INSTRUCTIONAL SERVICES 44,072,687.97 6,861,491.06 0.00 0.00 348,555.00 51,282,734.03 INSTRUCTIONAL SUPPORT SERVICES 13,266,592.98 2,793,333.21 0.00 0.00 640,587.00 16,700,513.19 OPERATIONS & MAINTENANCE 8,765,057.00 583,185.00 0.00 0.00 8,850.00 9,357,092.00 AUXILIARY SERVICES 3,613,714.10 5,423,490.07 0.00 1,000,000.00 118,115.00 10,155,319.17 GENERAL ADMINISTRATIVE SERVICES 2,634,794.00 45,883.00 0.00 300.00 0.00 2,680,977.00 CAPITAL OUTLAY 0.00 0.00 0.00 20,799,967.26 0.00 20,799,967.26 DEBT SERVICES 0.00 0.00 9,270,530.33 0.00 0.00 9,270,530.33 OTHER EXPENDITURES 707,142.00 910,520.13 0.00 0.00 144,350.00 1,762,012.13 TOTAL EXPENDITURES 73,059,988.05 16,617,902.47 9,270,530.33 21,800,267.26 1,260,457.00 122,009,145.11
OTHER FUND SOURCES (USES): OTHER FUND SOURCES 458,416.99 2,428,520.77 6,765,245.44 1,000,000.00 46,200.00 10,698,383.20 OTHER FUND USES 5,388,758.56 1,092,638.08 2,610,387.16 0.00 150,039.60 9,241,823.40 TOTAL OTHER FUND SOURCES (USES) (4,930,341.57) 1,335,882.69 4,154,858.28 1,000,000.00 (103,839.60) 1,456,559.80
EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES (35,127.42) 724,605.22 65,527.84 (20,701,317.66) 239,643.40 (19,706,668.62)
BEGINNING FUND BALANCE - OCT 1 16,194,763.57 5,154,152.56 10,324,826.91 23,596,569.67 516,816.84 55,787,129.55
ENDING FUND BALANCE – SEPT 30 16,159,636.15 5,878,757.78 10,390,354.75 2,895,252.01 756,460.24 36,080,460.93
Total Proposed Budget Total Proposed Budget FY 15 FY 15
18
Proposed General Fund BudgetProposed General Fund BudgetFY 2015FY 2015
Revenue
State $ 47,849,508 Federal $ 327,000 Local $ 29,404,582 Other Uses $ 374,112
TOTAL $77,955,202
19
20
Per Pupil Expenditure - 2013Per Pupil Expenditure - 2013School System ADM
Total Expenditures PPE Rank
Pickens County 2,733.60 24,698,464 9,035 40
Trussville City 4,232.60 38,181,515 9,021 41
Ozark City 2,281.90 20,579,605 9,019 42
Choctaw County 1,702.70 15,269,735 8,968 43
Marshall County 5,616.45 50,342,731 8,963 44
Scottsboro City 2,626.15 23,439,377 8,925 45
Boaz City 2,135.85 19,002,793 8,897 46
Franklin County 3,148.85 28,008,731 8,895 47
Randolph County 2,248.80 19,954,500 8,873 48
Fayette County 2,379.20 21,107,136 8,872 49
Muscle Shoals City 2,827.05 25,061,128 8,865 50
Talladega City 2,350.30 20,819,181 8,858 51
Oxford City 4,105.55 36,323,152 8,847 52
Tuscumbia City 1,481.95 13,110,552 8,847 53
Troy City 2,099.65 18,565,470 8,842 54
Madison City 9,334.35 82,436,752 8,832 55MCS 8,832.00
Average 8,871.00
Min 7,238.00
Max 13,084.00
School System ADMTotal
Expenditures PPE Rank
Lowndes County 1,754.45 22,956,017 13,084 1
Homewood City 3,661.15 46,567,396 12,719 2
Anniston City 2,026.90 23,697,213 11,691 3
Mountain Brook City 4,467.15 52,107,329 11,665 4
Marengo County 1,263.40 14,160,175 11,208 5
Bullock County 1,492.70 16,550,903 11,088 6
Greene County 1,224.50 13,104,990 10,702 7
Hoover City 13,688.75 144,564,183 10,561 8
Conecuh County 1,590.95 16,744,222 10,525 9
Sheffield City 1,077.85 11,326,456 10,508 10
Coosa County 1,147.45 11,988,960 10,448 11
Florence City 4,330.60 44,993,598 10,390 12
Tuscaloosa City 9,869.00 102,300,375 10,366 13
Athens City 3,179.75 32,678,473 10,277 14
Colbert County 2,695.50 27,601,379 10,240 15
MadisonMadison County ½ Cent Sales Tax County ½ Cent Sales Tax CollectionsCollections
Last 28 YearsLast 28 Years
0
1000000
2000000
3000000
4000000
5000000
6000000
7000000
800000019
99
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
5.5
6.5
4
11
10.5
9
MajorMajor Local RevenueLocal Revenue1999-20151999-2015Ad-ValoremAd-Valorem
(County, District & Madison)(County, District & Madison)
Major Local RevenueMajor Local Revenue1999-20141999-2014Sales TaxSales Tax
(County, District & Madison)(County, District & Madison)
General Fund Local RevenuesGeneral Fund Local Revenues
25
Revenue2015 Budget
Amount% of
Change
One-Half Cent Sales Tax $ 4,418,544.00 2%
One Cent Sales Tax $ 3,832,969.00 2%
4.0 Mill District Ad. Val. Tax $ 2,275,134.00 2%
5.5 Mill County-Wide Ad Val. Tax $ 4,269,759.00 4%
6.5 Mill District Ad. Val. Tax $ 3,689,407.00 2%
10.5 Mill District Ad. Val. Tax $ 669,709.00 4%
11 Mill City Ad Val. Tax $ 7,145,094.00 4%
9 Mill Ad Val. Triana $ 95,768.00 4%
TVA In Lieu $ 2,300,000.00 1%
Other $ 708,198.00 -15%
GENERAL FUND TOTAL $ 29,404,582.00 2%
*Madison City One Half Cent Sales Tax $ 2,672,415.00 0%
*Revenue is recorded in Debt Service Fund
General Fund Local RevenuesGeneral Fund Local Revenues
26
General Fund Salary & Benefits General Fund Salary & Benefits ExpendituresExpenditures
27
Salary and Benefit Expenditures 61,864,405.00
Other General Fund
Expenditures 16,584,342.00
Total General Fund Expenditures 78,448,747.00
Proposed General Fund Budget – FY 2015Proposed General Fund Budget – FY 2015
28
Expenditures
Instruction/Instructional Support $57,339,281
Operations/Maintenance $8,765,057
Transportation $3,613,714
Administrative $2,634,794
Debt Service $4,154,858
Transfer CNP ( Lunchroom Program) $1,225,900
Other $715,143
Total $78,448,747
FunctionalFunctional Services Per-Pupil ExpendituresServices Per-Pupil Expenditures
Proposed General Fund Budget FY Proposed General Fund Budget FY 2015 - Expenditures2015 - Expenditures
30
Instructional Per Pupil Instructional Per Pupil ExpendituresExpenditures
InstructionInstruction $44,072,688$44,072,688
Direct Classroom ExpendituresTeacher SalariesTeacher Aides
Major Budget ItemsSalaries & Fringes $41,707,599Materials & Supplies, Textbooksand Equipment $1,242,237Purchased Services $1,122,852
32
Instructional SupportInstructional Support $13,266,593$13,266,593
Counseling ServicesMedia/Technology ServicesSchool Adm. ServicesHealth ServicesInstructional ResourceStaff Development/ARI
Major Budget ItemsSalaries and Fringes $11,715,184Materials& Supplies, Textbooksand Equipment $631,600Purchased Services $919,809
33
Operations & Maintenance $8,765,057Operations & Maintenance $8,765,057
Major Budget Items
Salaries & Fringes $3,162,987
Utilities, Insurance & Telecommunications $2,999,720
Maintenance Supplies & Equipment $ 711,850
Purchased Services $1,890,500
34
TransportationTransportation $3,613,714 $3,613,714
64 Bus Routes
Funding-
State $ 2,558,373
Local $ 1,055,341
Major Budget Items
Salaries & Fringes $ 2,664,913
Fuel, Equip, Supplies and
Other Purchased Services $ 948,801
35
General AdministrativeGeneral Administrative $2,634,794$2,634,794
Board of Education Superintendent & Administrative Staff Accounting Personnel Department Purchased Services
(Legal, Professional, Insurance, Auditing)
36
Other ProgramsOther Programs $6,095,901$6,095,901
Pre-School $ 701,142 Other $ 14,001 Transfers to Other Programs
◦ Child Nutrition Program $ 1,225,900◦ Debt Service $ 4,154,858
37
Special Revenue FundsSpecial Revenue Funds $16,617,902$16,617,902
Special revenue funds included in the budget are comprised of federal funds that have specific guidelines and limitations on the expenditure of these funds. Local school public funds are also included in this group. Listed on the next slide are the primary programs and allocations for FY 2015.
38
Special Revenue - Major Funding ProgramsSpecial Revenue - Major Funding Programs
39
ACCESS $ 3,800,000.00
IDEA-B SPECIAL EDUCATION $ 1,577,180.00
IDEA-B PRE-SCHOOL $ 33,224.00
CAREER TECH $ 59,176.00
TITLE I $ 516,626.00
TITLE I, PART D $ 71,502.00
TITLE II, PART A $ 103,851.00
TITLE III -ELL $ 54,695.00
DODEA-SECONDARY $ 634,400.00
AIR FORCE/ ROTC $ 45,713.00
CHILD NUTRITION PROGRAM $ 5,393,975.00
LOCAL SCHOOLS-PUBLIC FUNDS $ 5,028,565.00
◦Personnel Adm. Unit .15 Teacher Units 1.50 Support Units 1.50
◦ Salaries/fringes(Includes Tutors) $ 403,594◦ Instructional Materials $ 113,032
Title ITitle I $ 516,626$ 516,626
40
IDEA-B – Special Education $ 1,577,180IDEA-B – Special Education $ 1,577,180
Salaries and Fringes $ 1,485,742
Contracts $ 91,438
Staff Summary
17.5 Teacher Units
1 Psychometrist/Behavioral Specialist
11 Mini Bus Aides
41
Title II – Part A $103,851Title II – Part A $103,851
2 Teachers – Class Size Reduction
$ 100,871Professional Development
$2,980
42
Child Nutrition Program $5,393,975Child Nutrition Program $5,393,975
Revenue
◦USDA $ 1,431,400
◦Sales and Commissions $ 2,577,275 ◦Transfers from General Fund $ 1,225,900
◦Other $ 159,400
43
Child Nutrition ProgramChild Nutrition Program
Expenditures
◦ Labor $2,316,443
◦ Food $1,702,000
◦ O/M $ 401,960
◦ Supplies $ 216,800
◦ Indirect Cost $ 430,605◦ Other $ 178,114
44
Debt ServiceDebt Service $9,270,530 $9,270,530
This fund reflects the annual debt payment (principal and interest) of the Madison City Board of Education on its outstanding debt as of October 1, 2014.
45
Funding Sources
• Public School Fund $2,271,734
• Transfer General Fund $4,154,858
• Transfer Half Cent Sales Tax $2,610,387
• Fleet Renewal Fund $233,551
46
Madison City School's Outstanding Debt
Madison City School's Outstanding Debt
47
Fiscal Year Total 2014-2015 $ 9,143,755.13 2015-2016 $ 9,131,077.86 2016-2017 $ 9,126,889.81 2017-2018 $ 9,127,050.57 2018-2019 $ 9,121,826.75 2019-2020 $ 9,158,688.11 2020-2021 $ 9,349,330.63 2021-2022 $ 9,333,397.26 2022-2023 $ 9,336,563.20 2023-2024 $ 10,104,683.33 2024-2025 $ 11,047,875.18 2025-2026 $ 9,160,314.88 2026-2027 $ 9,580,987.56 2027-2028 $ 7,130,124.08 2028-2029 $ 6,658,243.23 2029-2030 $ 6,641,193.42 2030-2031 $ 6,650,302.64 2031-2032 $ 6,649,770.50 2032-2033 $ 6,639,983.26 2033-2034 $ 5,687,298.75 2034-2035 $ 5,689,120.63 2035-2036 $ 5,691,576.88 2036-2037 $ 5,690,851.25 2037-2038 $ 5,691,270.00 2038-2039 $ 5,687,783.75
TOTAL $ 197,229,958.66
Capital Projects FundCapital Projects Fund $21,800,267 $21,800,267
Bob Jones RenovationSwimming FacilityMES and LMS Parking Lot ResurfacingHVAC at Madison ElementaryCity Stadium BleachersPurchase School Buses
48
FY 2015 Proposed Budget 1st Public Hearing
September 2, 2014
2014-2015 2014-2015 Salary Schedule Salary Schedule
PresentationPresentation
50