Menasha Joint School District

2010-2011 Budget AnalysisBy: Georgina Grogan

Located south of Appleton 5 elementary schools 1 middle school 1 H.S.

About the District

3,770 students (according to actual September 3rd Friday Count)

According to WINNS data from 09-10:◦ 52% of students are low income

75 % Caucasian 15% Hispanic 5% Asian 4% African American 1% Native American

Student Information

School Year General Fund Expenditures

Projected Deficit

Percent (%) of Budget

2010-2011 41,895,339 1,465,746 3.5 %

2011-2012 43,070,132 1,696,996 3.9%

2012-2013 44,062,559 1,921,313 4.4%

2013-2014 45,074,596 2,164,352 4.8%

2014-2015 46,154,895 2,474,734 5.4%

Future Budget Projections before Budget Cuts

Description

FTE Net Adjustment

Type Add or Reduction

Operational or One-time

Teacher Staff

32.80* 669,525 Exp. Reduction Operational

Admin and Support Staff

16.60 588,620 Exp. Reduction Operational

Freeze Supply Allocations

NA 60,000 Exp. Reduction Operational

ARRA Funding

NA 147, 600 Rev. Addition One-Time

Total 49.40 1,465,745

2010-2011 Approved Budget Reductions (April 2010)

Budget Shortfalls

10-11 11-12 12-13 13-14 14-15

Initial Projection (Jan. 2010)

(1,465,746) (1,696,996) (1,921,313) (2,164,352) (2,474,734)

Approved Plan(Apr. 2010)

0 (254,198) (348,303) (454,811) (621,626)

Preliminary Budget

(218,258) (472,456) (566,561) (673,069) (839,884)

Initial, Approved & Preliminary Budget Deficit Projections Compared

Fiscal-Year Budget Projections

Budget 2010-2011

General Fund 39,801,606

Special Projects Funds 7,915,728

Debt Services Fund (38 &39) 1,854,647

Other Capital Projects Fund 875,000

Food Service Fund 1,442,393

Community Services Fund 695,339

Package/Cooperative Program Fund

166,365

Total All Funds 52,751,078

Revenues (All Funds)

General Fund Revenues

State66%Federal & Other

4%

Local27%

Interdistrict3%

Budget 09-10 Budget 10-11 ($) Change (%) Change

General Fund 40, 381,130 40,019,865 (361,265) -0.9%

Special Projects Fund 7,385.952 7,915,728 529,776 7.2%

Debt Services Fund (38 &39)

1,784,631 1,872,379 87,748 4.9%

Other Capital Projects 137 875,000 874,863 *

Food Services Fund 1,293,139 1,393,879 100,740 7.8%

Community Services Fund

774,197 785,339 11,142 1.4%

Package/Cooperative Program Fund

137,625 166,365 28,740 20.9%

Total All Funds 51,756,811 53,028,555 1,271,744 2.5%

Expenditures (All Funds)

Expenditures by Fund

Funds 10 & 2790%

Funds 50,80 & 994%

Fund 492%

Fund 38 & 394%

General Fund ExpendituresCapital Objects 2%

Non-Capital Objects3%

Purchased Services 14%

All Other Objects 13%

Salaries & Benefits 68%

Changes in StaffingSep 09-10 Sep. 10-

11Change % of prior

year

Administrators 15.6 14.0 (1.6) 89.7%

Administrative Support Unit

12.9 12.4 (0.5) 96.1%

Teachers 311.9 287.6 (24.3) 92.2%

Secretaries 20.9 20.5 (0.4) 97.8%

Maintenance 15.0 14.0 (1.0) 93.3%

Food Service 9.2 8.9 (0.3) 96.3%

Paraprofessionals

66.8 60.7 (6.0) 90.9%

Total FTEs 452.5 418.2 (34.2) 92.4%

Salary and Benefits represent 68% of general fund expenditures:◦ Administration: 3%◦ Administrative Support Unit: 3%◦ Regular & special education teachers: 69%◦ Paraprofessionals: 15%◦ Secretaries: 5%◦ Maintenance: 3%◦ Food Service: 2%

Percentage of the District Budget spent on Staff

Distribution of 418.2 Staff FTE

3% Admin 3% A.S.U.

5% Sec.

3% Mtn.

2% Food Services

15% Paraprofessionals69% Teachers

AdminA.S.U.SecMtn.Food SvsParaprosTeachers

Purchased Services represent 14 % of the district’s budget or $5,403,410.◦ Personal Services $ 273,979◦ Property Services $1,562,196◦ Utilities $1,077,090◦ Transportation $992,066◦ Communications $99,848◦ Intergovernmental Transfers $1,367,181

Percentage of the District Budget Spent on Outside

Educational Support Services

The district spends 3% of the district’s budget on non-capital objects or $1,159,013. ◦ Supplies & materials: $640,429◦ Non-Capital Equipment: $16,010◦ Media $198,339◦ Textbooks $183,260◦ Non-Instructional Software $167,988

Is it appropriate to cut expenditures in this category?

Percentage of the District Budget Spent on Non-Capital Objects

2% of the school district’s budget is spent on capital objects or $784,335.

Is it appropriate to cut expenditures in this category?

Percentage of District Budget Spent on Capital Objects

Only $144,238 is spent on staff development.

This represents a small amount of the districts’ budget.

Percentage of the District Budget Spent on Staff Development

$47,540 is spent on dues and fees. This category is too small to make

significant changes in the budget.

Percentage of the District Budget Spent on Dues and Fees

The majority of the resources are allocated on staffing, mainly teaching staff.

The district can’t cut its staff anymore: Class sizes increased K-12 for the 10-11

school year:◦ Elimination of SAGE◦ EEN caseload increase◦ GT staff reduction◦ Media specialists reduction◦ Elementary specialists reduction◦ Paraprofessionals reduction

Allocation of Resources

Shared services through collaboration with other districts or entities

Facility use rate increase Fee increase with sliding fee schedule

(free/reduced) Strategically work to gain political support

to pass a referendum to find building renovation projects and other expenditures.

Recommendations:

As class sizes increase, it is important that educators continue to receive constant staff development and support on differentiating instruction:◦ Increase staff development budget◦ Continue to increase literacy and technology

coaches in the district so that eventually each building has a literacy or technology coach.

Allocation of Resources

Questions?