Ada & Canyon Counties

WEST ADA SCHOOL DISTRICT(JOINT SCHOOL DISTRICT NO. 2)

2015-2016 Amended Annual Budget2016-2017 Proposed Annual Budget

Contact Information

SUPERINTENDENTDr. Mary Ann Ranells

CHIEF FINANCIAL OFFICERDebbie Arstein

BUDGET & FINANCE STAFFGloria Rolland, Budget Analyst

Alyssa McDonald, Accounting Supervisor

BOARD OF TRUSTEES

Ed Klopfenstein - Zone 1Juan (Mike) Vuittonet - Zone 2

Steve Smylie – Zone 3Dr. Philip Neuhoff – Zone 4

Rene Ozuna – Zone 5

ALL FUNDSAmended

Budget 2015-2016

vs. Proposed

Budget 2016-2017

AMENDED PROPOSED AMOUNT OF PERCENT

Function BUDGET BUDGET CHANGE CHANGE

Account 2015-2016 2016-2017

REVENUES:

411-412 Property Tax $69,257,500 $72,257,500 3,000,000 4.33%

431-439 State Revenue 184,956,923 196,203,059 11,246,136 6.08%

442-445 Federal Revenue 16,113,002 16,028,718 (84,284) -0.52%

413-419;453 Other Revenue 8,607,683 8,377,524 (230,159) -2.67%

Total Revenue 278,935,108 292,866,801 13,931,693 4.99%

460 Transfers In 419,487 808,330 388,843 92.69%

Total Revenue+Tfrs In 279,354,595 293,675,131 14,320,536 5.13%

405 Beginning Balance 135,403,179 98,335,938 (37,067,241) -27.38%

Total Rev+Tfrs In+Beg Bal $414,757,774 $392,011,069 (22,746,705) -5.48%

EXPENDITURES:

512-545 Instruction $144,800,753 $148,916,962 4,116,209 2.84%

611-683 Instructional Support 97,130,520 99,984,066 2,853,546 2.94%

690-720 Non-Instruction 10,179,848 10,119,582 (60,266) -0.59%

810 Capital Outlay 105,531,703 65,931,611 (39,600,092) -37.52%

910 Other Services 26,506,611 24,692,169 (1,814,442) -6.85%

Total Expenditures 384,149,435 349,644,390 (34,505,045) -8.98%

920 Transfers Out 419,487 808,330 388,843 92.69%

Total Expenditures+Transfers 384,568,922 350,452,720 (34,116,202) -8.87%

950 Contingency Reserves - -

999 Unappropriated Fund Balances 30,188,852 41,558,349 11,369,497 37.66%

Total Exp+Tfrs Out+Contgcy+FB $414,757,774 $392,011,069 (22,746,705) -5.48%

All Funds 2016-2017

REVENUE EXPEN. BY FUNC.Other Revenue

2%Local Property

Taxes19%

Transfers0%

Beginning Balance25%

Federal Revenue4%

State Revenue50%

Instruction38%

Instructional Support

25%

Non-Instruction3%

Capital Outlay17%

Other Services6%

Transfers Out0%

Fund Balance11%

Legislature 2016What happened at the State?

$1.5 billion K-12 budget, 7.4% increase- Increase to the Discretionary allocation - $27.3 M- Funding of the second year of the Career Ladder -

$41.5 M- Literacy initiative focusing on K-3 - $9.1 M

State-wide Special Distributions

Classroom Technology $18,000,000Professional Development $16,300,000Remediation $5,400,000Limited English Proficiency $3,800,000Instructional Management System (IMS) $3,000,000IT Staffing $2,500,000

State Discretionary Allocation

$25,696 per Support Unit in 2016-17- An increase of 7.65% from $23,868- Back to 2009 allocation level

Impact to West Ada?

Budgeted $3.7 million increase in State Discretionary Allocation, which includes a projected 18.4 increase in support units.

Salary-based Apportionment Allocation

3% increase to base salary for Admin

3% increase to base salary for Classified

Funding the second year of the Career Ladder for Certified Staff and Pupil Services

Impact to West Ada?

Budgeted $6.6 million increase to State Salary-based Apportionment

1,652

1,104

786 671

461 505 559 466

376

850

500

West Ada School DistrictEnrollment Growth

How are we budgeting the $10.3 million projected increase?

1. Increases for staff…Administrative – 3%Certified – 4%Classified – 3%Associated Benefits

$5.3 million

2. Funds to replace course fees

$600K

How are we budgeting the $10.3 million projected increase?

3. Opening two new schoolsVictory Middle SchoolHillsdale Elementary School

$1.8 million

How are we budgeting the $10.3 million projected increase?

4. Director requests for new programs or increases for existing programs.

For example:Additional bus miles for new schoolsIncreased costs for fuelAdd back of athletic programsGrowth in costs of utilities $1.5 million

How are we budgeting the $10.3 million projected increase?

5. Increase in health insurance costs

$1.1 million

How are we budgeting the $10.3 million projected increase?

GENERAL M & O FUND ALL OTHER FUNDSPrior Year Prior Year Prior Year Proposed

Actual Actual Amended Budget Budget

REVENUES 2013-2014 2014-2015 2015-2016 2016-2017

Beginning Balances 8,877,932$ 8,909,327$ 10,471,277$ 9,868,345$

Local Tax Revenue 17,307,538 15,645,265 15,257,500 15,257,500

Other Local

County Revenue

State Revenue 152,356,984 161,969,423 171,180,127 181,775,863

Federal Revenue 15,000

Other Sources 2,291,055 2,910,478 1,618,944 1,712,396

Totals 180,848,509$ 189,434,493$ 198,527,848$ 208,614,104$

Prior Year Prior Year Prior Year Proposed

Actual Actual Actual/Budget Budget

EXPENDITURES 2013-2014 2014-2015 2015-2016 2016-2017

Salaries 115,976,746$ 114,587,095$ 122,664,624$ 128,967,321$

Benefits 40,417,465 39,959,199 43,246,205 45,255,287

Purchased Services 9,907,848 18,471,197 21,213,257 21,838,289

Supplies & Materials 4,261,657 4,522,660 4,635,856 5,973,716

Capital Outlay 3,476 22,214 31,123 45,023

Debt Retirement 669,548 691,187 710,520

Insurance & Judgments 617,212 668,787 649,298 661,298

Transfers (net) 85,228 40,877

Contingency Reserve

Unappropriated Balances 8,909,328 10,471,277 5,376,964 5,873,170

Totals 180,848,509$ 189,434,493$ 198,527,848$ 208,614,104$

General Fund Only

General Fund Expenditures

2015-2016 AMENDED 2016-2017 PROPOSED

Instruction64.03%

Instructional Support35.38%

Non-Instruction0.22%

Other Services0.37%

Instruction63.88%

Instructional Support35.91%

Non-Instruction0.22%

Other Services0.00%

General Fund Expenditures 2016-2017 Compared to Statewide

WEST ADA STATEWIDE

Instruction63.88%

Instructional Support35.91%

Non-Instruction0.22%

Other Services0.00%

Instruction62.02%

Instructional Support37.38%

Non-Instruction0.15%

Other Services0.45%

General Fund Budget Expenditure Changes for 2016-2017

Salaries & Benefits51%

New Schools18%

Misc Director Requests

15%

Bui lding Discretionary

0%Health Insurance

10%

Course Fees

6%

1,017,000 Health Insurance

5,243,000 Salaries & Benefits

600,000 Course Fees

1,800,000 New Schools

1,580,000 Misc Director Requests

30,000 Building Discretionary

10,270,000$ Total

One time monies from the Federal Jobs Bill and State Maintenance Money helped replenish the Fund Balance in 2011 and 2012.

Savings due to spending cut offs have also helped Fund Balance.

Examples of Savings:

Lag time in hiring replacements

60 Day Benefit Waiting Period

Staff on Short Term Disability/Workers Comp Leave

Savings in Building Budgets

Savings in Fuel

Substitutes

Joint School District No. 2Beginning Fund Balance Summary

Headwinds still for West Ada in 2016-2017

Budgeted expenses are still greater than budgeted revenue and the District is deficit budgeting.

To avoid the headwinds the District will need…

1. Growth2. Continued Increased State Funding per Unit3. Continued Increased Savings in Expenses

Or a combination of some or all three

All Other Funds

ALL OTHER FUNDSPrior Year Prior Year Prior Year Proposed

Actual Actual Amended Budget Budget

REVENUES 2013-2014 2014-2015 2015-2016 2016-2017

Beginning Balances 24,060,731$ 26,552,457$ 122,650,366$ 86,477,984$

Local Tax Revenue 39,131,307 40,844,328 54,000,000 57,000,000

Other Local

County Revenue

State Revenue 10,614,414 11,754,022 13,776,796 14,427,196

Federal Revenue 16,774,551 14,410,213 18,394,538 18,018,327

Other Sources 7,463,866 127,973,873 7,408,226 7,473,458

Totals 98,044,869$ 221,534,893$ $216,229,926 $183,396,965

Prior Year Prior Year Prior Year Proposed

Actual Actual Actual/Budget Budget

EXPENDITURES 2013-2014 2014-2015 2015-2016 2016-2017

Salaries 15,132,942$ 14,754,698$ 17,473,787$ 18,378,565$

Benefits 5,233,338 5,269,395 6,665,273 6,917,670

Purchased Services 6,909,856 9,196,930 11,805,964 14,593,231

Supplies & Materials 6,149,385 5,721,445 10,286,016 8,488,737

Capital Outlay 17,359,167 19,004,394 118,961,508 73,826,672

Debt Retirement 19,662,904 44,449,817 25,795,482 24,692,669

Insurance & Judgments 5,700 5,911 5,911 5,911

Transfers (net) 1,039,118 457,455 419,487 808,330

Contingency Reserve

Unappropriated Balances 26,552,459 122,674,847 24,816,497 35,685,180

Totals 98,044,869 221,534,893 216,229,926 183,396,965

Market Values

*Estimate

-

2,000,000,000

4,000,000,000

6,000,000,000

8,000,000,000

10,000,000,000

12,000,000,000

14,000,000,000

16,000,000,000

18,000,000,000

JT. SCHOOL DISTRICT NO. 2MARKET VALUES

Percent

Tax Year Market Values Increase/Decrease

2008-2009 15,271,575,538 14.8%

2009-2010 13,300,200,256 -12.9%

2010-2011 11,234,186,099 -15.5%

2011-2012 10,433,901,008 -7.1%

2012-2013 10,687,103,996 2.4%

2013-2014 12,105,961,121 13.3%

2014-2015 14,120,370,310 16.6%

2015-2016 15,288,786,104 8.3%

2016-2017* 16,359,001,131 7.0%

Joint School District No. 2

Levy Rate Comparisons

2015 Rates

Levy West Ada Boise Caldwell Kuna Middleton Nampa Vallivue

M & O - 0.0034890

Supplemental 0.0009157 0.0008480 0.0016097 0.0025711 0.0015416 0.0008574 0.0020161

Bond 0.0017574 0.0007004 0.0021526 0.0035463 0.0034584 0.0033106 0.0032762

Plant Facility 0.0013169 - 0.0003870 0.0005277

Emergency 0.0002073 - 0.0000437 0.0002295 0.0001210

Tort 0.0000184 0.0000113 - 0.0000552 0.0000210 0.0000601

Judgement - - -

Total 0.0042156 0.0050487 0.0041931 0.0061727 0.0052503 0.0043491 0.0058200

Rate Per Thousand 4.22$ 5.05$ 4.19$ 6.17$ 5.25$ 4.35$ 5.82$

Increase for $100,000 Home 421.56$ 504.87$ 419.31$ 617.27$ 525.03$ 434.91$ 582.00$

$421.56

$504.87

$419.31

$617.27

$525.03

$434.91

$582.00

$-

$100.00

$200.00

$300.00

$400.00

$500.00

$600.00

$700.00

West Ada Boise Caldwell Kuna Middleton Nampa Vallivue

$100K Taxable Value

Taxable property value of $100,000 will pay $421.56 Taxable property value of $50,000 will pay $210.78. Includes Emergency and Tort Levy

Total Levy Rate Per Thousand

2010 3.514$

2011 3.491$

2012 3.396$

2013 4.598$

2014 4.644$

2015 4.090$

2016 4.220$

Joint School District No. 2

Total Levy Rate Per Thousand

The Two Year $14,000,000 Supplemental Levy…

Covers 9 instructional days (14 days were cut in total in the downturn).

Recently renewed in November 2015 for the 2016-17 and 2017-18 school years.

School Plant Facilities LevyThis levy has been adjusted from year to year in an effort to maintain a consistent levy rate.

Some of the major projects scheduled this year from school plant:

◦ New building for Pathways Middle◦ Remodel Vo-Ag Bldg. at Meridian

High School◦ Purchase sites◦ Computer equipment◦ Portables◦ Roofing/Blacktop/Painting/Floor

projects at various schools

* 2016-17 is projected

(5,000,000)

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

Actual Actual Actual Actual Actual Actual Amended Proposed

2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17

Beginning Balance Property Tax State Revenue Other Revenue

Capital Outlay 2016-2017Capital OutlayEquipment 1,725,664

Technology 3,525,000

Maintenance 11,749,336

Major Construction/Sites 7,000,000

Total 24,000,000

MaintenanceRoofing 2,861,200

Painting 1,357,427

Floors & Ceilings 809,393

Blacktop 2,484,100

Electrical 848,363

Minor Building Improvements 2,211,438

District Maintenance 1,177,415

Total 11,749,336

24%

12%

7%21%

7%

19%

10%

Maintenance

Roofing

Painting

Floors & Ceilings

Blacktop

Electrical

Minor Building Improvements

District Maintenance

7%15%

49%

29%

Capital Outlay 2016-17

Equipment

Technology

Maintenance

Major Construction/Sites

School Plant Facilities LevyExpires at the end of 2016-17

On May 15, 2007, voters approved a school plant facilities levy for 10 years and up to $20 million per year which expires in 2016-17.

The District relies on this levy for all major maintenance, construction and equipment.

The District is planning to ask voters to renew this levy in March 2017.

A copy of this presentation is available on the District’s website at www.westada.org

If you have any questions please contact: Debbie Arstein, Chief Financial Officer

(208) 855-4500arstein.debbie@westada.org