Upload
phunghanh
View
213
Download
0
Embed Size (px)
Citation preview
Proposed Final Budget
Finance Committee Meeting
March 19, 2018
6:00 PM
Budget Discussion
• March 19th
– State Budget Update
– Staffing Analysis
– 2018-2019 Budget
– Proposed Final Budget Recommendation
LASD Budget Presentation – Preliminary Final Budget 2
LASD Budget Presentation – Preliminary Final Budget 3
LASD Budget Presentation – Preliminary Final Budget 4
LASD Budget Presentation – Preliminary Final Budget 5
LASD Budget Presentation – Preliminary Final Budget 6
LASD Budget Presentation – Preliminary Final Budget 7
Mandated Expense Increases
■ PSERS increase = $224 million in new contributions
■ Special Education Increases
■Charter School and Cyber Charter School Increases
Career & Technical Education ■ $10 million: CTE formula
■ $15 million: secondary/post-secondary access to STEM and computer science courses/programs
■ $5 million: expand STEM/computer science educator and staff development
■ $5 million: post-secondary computer science programs
■ $10 million: to prepare students/adults for jobs in STEM
■ $5 million: employer engagement in post-secondary ed
Ready to Learn Block Grant ■Level-funded at $250 million
■You receive the same amount as last year
Comprehensive
Charter School Reform
Top Concerns.
▪ The funding formula for charter schools must be changed to reflect the actual cost needed to educate students in these alternative environments.
▪ The cost of special education students attending charter schools must reflect the
actual cost to instruct students through the IEP process. ▪ Over-identification of special education students by charter schools must be
addressed.
Research for Action Study: The Fiscal Impact of Charter School Expansion. ▪ Legacy costs of charter school tuition is 44% - 68%. ▪ The total fiscal impact on local districts grows as more students depart for charters. ▪ Small districts suffer a lager fiscal impact.
EITC, ESA’s, 529’S, and the
Forces of Privatization
EITC: Education Improvement Tax Credits. Businesses can reduce
their state taxes by contributing to EITC Programs, which are mostly
private school oriented. – THUNDERBOLT FOUNDATION –
LASD receives $950 per year for AP Exams
ESA: Education Savings Accounts. Money is withdrawn from the
districts basic subsidy and sent to an account for the parents of
students in the lowest 15% of schools.
529 Plan: Now can be used for K-12 Education Expenses.
Choice and Privatization Forces will be strong in the 2018
election cycle.
Property Tax Reform 3 options to generate $7.4 billion to eliminate residential property taxes (via SB 76 proponents)
Option 1 Option 2 Option 3
PIT to 4.67% PIT to 3.3% PIT to 4.3%
No SUT increase SUT to 7% SUT to 7%
No SUT base expansion
SUT base expansion (SB 76)
No SUT base expansion
Federal Education Funds FY 2018
• An overall budget appropriations bill has not been authorized by
congress yet.
• The current continuing resolution goes through Feb. 8 and
another is likely through mid-March.
• AASA has cautioned school leaders not to expect any increase
in federal funds for 2018-2019.
• Unfortunately, level funding will be considered a win.
14
Future of PlanCon
PlanCon line item was zeroed out of the 2015-16 and 2016-17 state
budgets.Plan to borrow to cover state reimbursements was developed
(implemented in spring 2016).
Moratorium on new PlanCon projects went into effect May 2016. The
moratorium expired on July 1, 2017, but was reinstated retroactively
through the 2017 school code bill in November 2017.
16 Member Legislative School Construction and Reconstruction Advisory
Committee - Report delayed.
15
STAFFING ANALYSIS
16 LASD Budget Presentation – Preliminary Final Budget
STAFFING ANALYSIS February 8, 2016
Support staff wages were reviewed and adjusted according to area comparables 12/2/17; indicates increased starting rates
Littlestown Area School District
Above Comps
Equal to
Below Comps
Secretary/Aides Starting Rate
Grounds Human Capital
Nurse/Technology Starting Rate
Bus Driver Starting Rate
Food Service Starting Rate
Teacher Starting Salary
Maintenance Starting Rate
Teacher Average Salary
Maintenance Human Capital
Classroom Size
Custodial Starting Rate
Administrative Salaries
Custodial Human Capital
Administrative Human Capital
Grounds Starting Rate
Littlestown Area School District
806
59
473
34
614
49
0
100
200
300
400
500
600
700
800
Student Enrollment Teacher
ACES MAMS LHS
TEACHER/ENROLLMENT BY BUILDING
Littlestown Area School District
5
7
15
0
2
4
6
8
10
12
14
16
Special Classes
ACES MAMS LHS
Elective Teachers by Building
Classroom Size K-8
20 21 21.5
22.2
20.5
25.7
22.4 22.4 22.7
6 7
6 6 6 6 7 7 7
0
5
10
15
20
25
30
Class Size Teacher per grade
Littlestown Area School District
Core Teachers Grades 9-12
5
6
5 5
4
5
6
7
Social Studies English Math Science
Teacher per subject
Littlestown Area School District
Littlestown Area School District
ACES MS HS DO BUS MAINT CAFÉ TOTAL
ADMIN 2 2 3 5 1 1 1 15
SECRETARY 2.5 2 3.5 6 14
TA/PA 8 1.5 2.5 12
CUST/MAINT 4.5 3 6 1 5 19.5
LPN 1 1 2
TECHNOLOGY 1 1 2
BUS DRIVERS 17 17
CAFÉ 28 28
TOTAL 18 8.5 17 12 19 6 29 109.5
STAFF PER BUILDING PER GROUP
2018-2019 BUDGET
23 LASD Budget Presentation – Preliminary Final Budget
2018-2019 Budget
24
.3589 Mill Increase 0 Mill Increase
Revenues $32,451,238 $31,997,949
Expenses $32,692,189 $32,692,189
To/(From) Fund Balance ($240,951) ($694,240)
Technology Reserve ($404,787) ($404,787)
Proposed Final Budget ($645,829) ($1,099,027)
LASD Budget Presentation – Preliminary Final Budget
25 LASD Budget Presentation – Preliminary Final Budget
Local Effort 60%
State Subsidy 39%
Federal Subsidy 1%
Funding by Major Function
Real Estate, $15,009,052, 78%
Earned Income, $3,750,000, 19%
PerCapita, $90,000, 1%
Other, $471,900 , 2%
Local Effort
26
Regular Ed 45%
Special Ed 16%
Voc Ed 4%
Other Instr 1%
Non Public School 0%
Student Svcs 3%
Staff Svcs 4%
Admin 6%
Pupil Health 1%
Business 1%
Opn & Maint 6%
Stu Trans Svcs 4%
Central Svc 1%
Othr Supt Svc 0%
Stu Act & Athletic 2%
Comty Svc 0%
Debt Svc 6%
Interfund Xfer 1%
Budget Resrv 0%
Budget ($33,096,976) divided into Functions, or departments, of expense
66% of budget - instruction (in-classroom)
LASD Budget Presentation – Preliminary Final Budget
27
Budget ($33,096,976) divided into Objects, or subjects, of expense
LASD Budget Presentation – Preliminary Final Budget
Wages 42%
Benefits 26%
Purch Srvc 9%
Property Srvc 1%
Tuition Trans Comm 9%
Supply & Energy 4%
Equipment 2%
Dues Fees Interest 4% Debt/Other
3%
66% of budget - wages and benefits
Budget Update
.3589 Mill Increase 0 Mill Increase
Preliminary Budget – December 2017 ($195,829) ($649,118)
District Savings/Additional Revenue $258,878 $258,878
District Priorities ($304,000) ($304,000)
School Safety ????? ?????
To/(From) Fund Balance ($240,951) ($694,240)
Technology Reserve ($404,787) ($404,787)
Proposed Final Budget ($645,829) ($1,099,027)
28 LASD Budget Presentation – Preliminary Final Budget
Fund Balance and Capital Reserve
29
Based on a .3589 Mill Increase
LASD Budget Presentation – Preliminary Final Budget
Budget Proposals Option A Option B
.3589 Mill Increase .2316 Mill Increase
Preliminary Budget – December 2017 ($195,829) ($354,459)
District Savings/Additional Revenue $258,878 $258,878
District Priorities ($304,000) ($224,000)
School Safety ????? ?????
To/(From) Fund Balance ($240,951) ($319,581)
Technology Reserve ($404,787) ($404,787)
Proposed Final Budget ($645,829) ($724,368)
30 LASD Budget Presentation – Preliminary Final Budget
Option A – 3.1% increase with all District Priorities Option B – 2.0% increase removing $80,000 from Priorities
31 LASD Budget Presentation – Preliminary Final Budget
Next Budget Discussion
• April 16th Work Session
– Proposed Final Budget
32 LASD Budget Presentation – Preliminary Final Budget