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FISCAL YEAR 2021FINAL BUDGET
Monday, June 29, 2020
AGENDA
• General Fund Revenue & Expenditures
• Revenues
• Expenditures
• Positions
• Salaries & Benefits
• All Funds
• Federal Funding
• Capital Projects
• Schedule
2
FISCAL YEAR 2021GENERAL FUND BUDGET OVERVIEW
3
Tentative Budget
Actual Original Budget Draft 5 6 Day Reduction 3 Day Reduction 2 Day Reduction NO Day Reduction
FY2019 FY2020 FY2021 FY2021 FY2021 FY2021 FY2021
Beginning Fund Balance 16,438,061 18,095,150 18,802,448 18,909,111 18,909,111 18,909,111 18,909,111
REVENUES
Local 32,133,831 32,609,100 31,896,800 31,896,800 31,896,800 31,896,800 31,896,800
State & Federal 47,355,163 50,364,513 43,681,032 46,752,228 46,752,228 46,752,228 46,752,228
TOTAL Revenues 79,488,994 82,973,613 75,577,832 78,649,028 78,649,028 78,649,028 78,649,028
EXPENDITURES
Salaries 44,078,204 47,893,957 44,444,400 45,438,524 46,112,114 46,336,644 46,867,544
Benefits 19,643,220 22,935,660 20,416,483 20,631,203 20,811,173 20,871,163 21,012,863
Services - Professional & Skilled 10,657,715 11,552,880 11,854,841 11,935,081 11,942,500 11,944,973 11,949,919
Materials, Equipment & Supplies 1,629,620 2,282,139 1,635,945 1,700,945 1,700,945 1,700,945 1,700,945
Transfers Out 102,222 149,460 190,450 168,360 168,360 168,360 168,360
TOTAL Expenditures 76,110,982 84,814,096 78,542,119 79,874,113 80,735,092 81,022,085 81,699,631
Operating Difference 3,378,012 (1,840,483) (2,964,287) (1,225,085) (2,086,064) (2,373,057) (3,050,603)
Audit/Other Adjustments (241,909)
Ending Fund Balance 19,574,164 16,254,667 15,838,161 17,684,026 16,823,047 16,536,054 15,858,508
FISCAL YEAR 2021GENERAL FUND REVENUES
Assumptions:
Tax Digest
• 0% Growth in digest
• If digest grows 1%, then
revenues are $320,000
higher
• 20% reduction in motor
vehicles or loss of $115,000
• 2% increase in exemptions
or loss of $55,000
State Funding
• Increase $1.3 million for
equalization, property
wealth per child
• Reduce $710,000 in QBE
• TRS contribution
reductions from 21.14%
to 19.06%
• Employee training &
experience
• Student FTE
• Reduce $4.8 million (10%)
due to a reinstatement of
austerity reductions
• $1.9 million for CARES
stimulus funding (reported
in Special Funds)
4
Tentative Budget FINAL Budget
Actual Original Budget Budget Draft 3 Budget Draft 4 Draft 5 Draft 6
Revenues FY2019 FY2020 FY2021 FY2021 FY2021 FY2021
Local Property Taxes 30,683,788 31,189,100 31,004,300 31,004,300 31,004,300 31,004,300
Tuition 414,417 445,000 380,000 380,000 380,000 380,000
Interest Income 492,655 425,000 212,500 212,500 212,500 212,500
Indirect Cost 313,106 250,000 0 0 0 0
Other Local 229,864 300,000 300,000 300,000 300,000 300,000
State QBE Revenue 53,552,069 57,135,086 57,468,165 57,468,165 57,468,165 58,157,568
State QBE Local Fair Share (7,385,838) (7,728,023) (7,928,023) (7,928,023) (7,928,023) (7,692,667)
State QBE Austerity 0 0 (6,935,620) (6,935,620) (6,935,620) (4,798,093)
State Other Grants 460,989 371,700 406,730 376,760 376,760 382,590
Federal stimulus 1,960,541 1,960,541 0 0
Federal E-Rate 419,213 321,000 415,000 415,000 415,000 415,000
Federal JROTC 53,991 54,750 54,750 54,750 54,750 57,830
Federal Medicaid 254,738 210,000 230,000 230,000 230,000 230,000
Subtotal 79,488,994 82,973,613 77,568,343 77,538,373 75,577,832 78,649,028
Transfers In - - - - - -
TOTAL 79,488,994 82,973,613 77,568,343 77,538,373 75,577,832 78,649,028
HISTORIC STATE EQUALIZATION
5
DALTON PUBLIC SCHOOLS
6
FISCAL YEAR 2021GENERAL FUND EXPENDITURES
• Employees advance step
on existing scales
$730,000
• Reduce $300,000 with
each employee work day
reduction
• Address program needs
based on student
enrollment - reduce
teachers by a net of 4.5
& reduce 1
paraprofessional
• Add one principal for
the grade configuration
change
• Add bus monitors
• $957,700 savings from
reducing employer TRS
contribution from
21.14% to 19.06%
• Move expenditures from
General Fund to the
CARES Special Fund
7
• Increase nursing contract $30,000 from 9.5 to 10 nurses
• Shift costs from salary & benefits to contractual services due to efforts in special education,
paraprofessionals, substitutes, and custodians
• Property & Maintenance includes reductions of $91,000 for the removal of the Dalton High mobiles
reductions to vehicle requests, and annual repair projects, however increase cleaning costs & contract
• Maintain technology budget without reduction of $150,000
• Reduced materials & supplies for the school allotments – funded 90% in current year, resort back to
75% in budget like fiscal year 2019
• Student transportation reductions of $225,000 by changing school start times and moving to three
tiers, increase cost for buses in order to add cameras
Actual Original Budget 6 Day Reduction 3 Day Reduction 2 Day Reduction NO Day Reduction
Expenditures FY2019 FY2020 FY2021 FY2021 FY2021 FY2021
Salaries 44,078,204 47,893,957 45,438,524 46,112,114 46,336,644 46,867,544
Benefits 19,643,220 22,935,660 20,631,203 20,811,173 20,871,163 21,012,863
Services 3,422,319 3,802,184 4,418,221 4,425,640 4,428,113 4,433,059
Property & Maintenance 2,859,901 3,034,162 3,026,860 3,026,860 3,026,860 3,026,860
Energy 1,374,188 1,545,000 1,485,000 1,485,000 1,485,000 1,485,000
Materials, Equipment & Supplies 1,629,620 2,282,139 1,700,945 1,700,945 1,700,945 1,700,945
Buses 3,001,308 3,171,534 3,005,000 3,005,000 3,005,000 3,005,000
Subtotal 76,008,759 84,664,636 79,705,753 80,566,732 80,853,725 81,531,271
Transfers Out 102,222 149,460 168,360 168,360 168,360 168,360
TOTAL 76,110,982 84,814,096 79,874,113 80,735,092 81,022,085 81,699,631
POSITION SUMMARY
Category Notation Amount
Exceptional Student
Service Teachers 2 Brookwood, City Park $151,200
Early Intervention -0.5 Roan -$32,150
Middle School
Teachers
-6 1 in 6th, 1 in 7th, and 4 in 8th -$453,500
Social Worker -1 Reduce from 5.6 to 4.6 -$75,600
Counselor -1 Reduce from 16 to 15 -$75,600
Paraprofessional -1 Park Creek Special Education -$37,300
Principal 1 New 10-12 grade High School $161,060
Bus Monitors 30 Part-time for morning routes $228,100
8
POSITION CHANGES
Category Notation To School
Exceptional Student
Services TeacherReallocate elementary
positionDalton Middle
English Language
Learner Teacher
Reallocate high school
positions
Dalton Middle &
Blue Ridge
Paraprofessionals Reallocate elementary
position
Roan Exceptional
Student Services
Psychologist Hiring freeze
Maintenance Hiring freeze
Technology Hiring freeze
9
IMPACT ON EMPLOYEES
• Employees advance step on existing scales
• Implement 2 day work year calendar reductions
• *Nutrition employees would have a 1 day calendar reduction
10
FY2020 FY2021 Reduction
Admin 98,200 98,320 120
Teacher 53,000 53,430 430
Maintenance 38,500 38,590 90
Clerical 27,950 28,030 80
Custodian 24,900 24,900 -
Para 21,510 21,660 150
Nutrition* 14,800 14,970 170
2 Days
BUDGET OF ALL FUNDSNotations on Other Funds
Special Funds – district grants for prekindergarten, and federal programs like Title I and special education, new coronavirus stimulus funding CARES
Nutrition Funds –school breakfast and lunch programs of which 72% of DPS students access free and reduced price meals
Capital Funds –expenditures represent immediate outflow rather than the total project cost; revenue sources include General Obligation bond, ESPLOST V, local funds and state reimbursements
Debt Service Funds –$13.4 million 5 year ESPLOST V revenue bond will be paid infiscal year 2023
$40.4 million 30 yearGeneral Obligation bond will be paid in fiscal year 2048
11
General Fund Special Funds Nutrition Funds Capital Funds Debt Service Funds
Projected Beginning Fund Balance 18,909,111 - 2,129,737 15,540,993 1,054,610
ESTIMATED REVENUES
Local Taxes 31,004,300 5,930,000 2,012,000
Local Other 892,500 662,990
State General 45,666,808
State Other 382,590 1,587,070 132,160 335,679
Federal 702,830 6,789,925 5,005,990
Other Financing Sources - 168,360 2,993,250
Total Revenues 78,649,028 8,545,355 5,801,140 6,265,679 5,005,250
ESTIMATED EXPENDITURES
Instruction 54,840,443 5,113,199
Pupil Personnel 3,038,708 475,043
Improvement of Instruction 2,869,844 1,906,165
Educational Media 1,414,973 46,842
General Administration 843,540 105,481
School Administration 5,083,536 183,360
Business Services 743,306 -
Maintenance and Operations 6,227,571 504,491
Student Transportation 3,275,834 72,090
Central Support Services 2,232,410 90,026
Other Support Services 45,000 48,658
Nutrition 5,704,283
Community Services 238,560
Facilities 18,181,042
Debt Service 5,005,250
Transfers to Other Funds 168,360 2,993,250
Total Expenditures 81,022,085 8,545,355 5,704,283 21,174,292 5,005,250
Projected Ending Fund Balance 16,536,054 - 2,226,594 632,380 1,054,610
NEW CARES FEDERAL FUNDINGC O RON AV I RUS A I D , R E L I E F, A ND E C O NOMI C S E C U R I TY AC T
E X I S T I N G G E N E R A L F U N D E X P E N D I T U R E SA L L O C AT E D T O W A R D T H I S P R O G R A M
Revenues $1,960,541
Expenditures
Technology $758,580
Instructional hardware, software,
replacement adapters,
technology repairs, phones
Professional Learning & Curriculum $150,000
Private School $16,000
Cleaning & Hygiene $50,000
Custodial $444,491 6 months of employee salary & benefits
Paraprofessionals, excludes Special Education $406,409 3 months of employee salary & benefits
Clerical $135,061Less than 2 months of employee
salary & benefits
12
FISCAL YEAR PROJECTS
Project Source Amount
Hammond CreekGeneral
Obligation Bond$11.8 million
JA Discovery Local Capital $2.8 million
New 10-12 ESPLOST $2.6 million
Wireless
Infrastructure
ESPLOST &
Local$489,000
Park Creek PA ESPLOST $143,000
• Student & Staff Devices
$1.2 million
• Blue Ridge & Westwood PA
system upgrades $294,425
• Dalton Middle Athletic Field
improvements $1.0 million
IMMEDIATE PRIORITIES
BASED ON ESPLOST FUNDING
13
CAPITAL FUNDS
REMAINING CALENDAR
June
• Second required public hearing
• Approve compensation
• Approve Final Budget of All Funds
Aug
• Tax Payer Bill of Rights,if necessary
• Approve Final Millage Rate
14
THANK YOU