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South Orange-Maplewood School District
January 26, 2015
February 2, 2015
Budget development process
Enrollment Projections
Guiding budgeting principle: District Goal Four
Alignment of budget to district goals and strategy
Rein in spending: Major Cost Drivers
Comparative spending
Revenue assumptions and historical trends
Budget requests and considerations
Redirect resources to impact student achievement
Estimated tax impact
Next steps
November: Baseline Data for Budget Development
•Enrollment Projections
•Free and Reduced Lunch Eligibility
•Transported Student Data
•Salaries and Benefits
•School Facilities
Annual Comprehensive Maintenance Plan
•Comprehensive Annual Financial Report
•General Fund Free Balance Status
•Debt Service Status
•Budget Calendar and Priorities
December: Budget Development – Budget Analyses
•Technology Investment
•Enrollment Changes and Building Capacity
•Montrose School
•Summer Programming
•Gifted and Talented Program
•Healthcare
•Review of Alternative Options
•Statutory Employee Contributions
•Impact of Affordable Care Act
Projections Actuals Actuals/
Projections
Elementary enrollment 3,235 3,253 100.56%
Middle School Enrollment 1,597 1,587 99.37%
High School Enrollment 1,897 1,898 100.05%
Total General Classroom
Enrollment 6,729 6,738 100.13%
PK Enrollment 18 16 88.89%
Ungraded Enrollment 116 111 95.69%
Total District Enrollment 6,863 6,865 100.03%
0
500
1000
1500
2000
2500
3000
3500
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Grade 5
Grade 4
Grade 3
Grade 2
Grade 1
Kindergarten
3,253
2,978
1,587 1,662
0
200
400
600
800
1000
1200
1400
1600
1800
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Grade 8
Grade 7
Grade 6
1,898
2,127
0
500
1000
1500
2000
2500
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Grade 12
Grade 11
Grade 10
Grade 9
The attainment of district goals
Student proficiency – benchmarks, performance targets, increased
participation in AP courses
Rigorous curricula, differentiated instruction, and expanded learning
opportunities
CHS Strategic plan to be reconfigured around middle states/ online
learning opportunities
Implementation of gifted and talented strategy
Centralized Professional Development
Teacher Evaluations and Learning Walks
Cultural competency training
Implementation of ACHIEVE NJ regulations
Reins in spending on categories rising faster than the cost of living
Health benefits: Employee contributions (NJ Reform), Direct 15
Maintenance expenses: Year over year reductions. Facilities condition
assessment
Energy expenses: increased usage – additional space, additional air
conditioning, additional technology, colder winter; Direct Install, Energy
Audit, Facility Upgrades
Transportation: Increased efficiency (in-district and non-public schools)
Produced in an efficient and transparent manner
Communication with District Administrators
Community Engagement (Tentative: Budget Meeting: March 5, Community
Forum: March 12)
11
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
07-08 08-09 09-10 10-11 11-12 12-13 13-14
Health Cost Trend Analysis
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
07-0808-0909-1010-1111-1212-1313-14
Energy Cost Trend Analysis
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
07-08 08-09 09-10 10-11 11-12 12-13 13-14
Transportation Cost Trend
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
07-08 08-09 09-10 10-11 11-12 12-13 13-14
Tuition Cost Trend Analysis
Source: Dept. of Education Taxpayer’s Guide to Education Spending Budget 2013-14
$14,565
$8,589
$1,513 $1,859
0
2000
4000
6000
8000
10000
12000
14000
16000
Per pupil cost Classroom instruction Total administrative
costs
Maintenance &
Operations
South Orange Maplewood Per Pupil Costs
Comparative Spending
K-12 state average
SO-M
Livingston
Millburn
Montclair
West Orange
13
State aid for 15-16 remains at same level as 13-14
The amount of state aid will not be known until after the Governor’s budget address in February.
Federal grants remain at same level as 14-15
Excess surplus from 2013-14 audit: $2,471,003
Revenues dependent on local sources.
Banked cap is available. ◦ ($506,833 through 2014-15, $409,103 through 2015-16, $970,247
through 2016-17 = total $ 1,886,183 banked cap available)
Local taxes will increase no more than 2% for operating budget
These assumptions are subject to change given the uncertain economic climate.
Budget Year Adjustment
Enrollment Adjustment
Health Care Adjustment
Total Adjust/Cap Available
Banked Cap Expires with SY Budget
Banked Cap 2015-16 Budget
2011-2012 $346,441 $643,322 $989,763 2014-2015 $0
2012-2013 $506,833 $0 $506,833 2015-2016 $506,833
2013-2014 $0 $409,103* $409,103 2016-2017 $409,103
2014-2015 $544,210 $426,037 $970,247 2017-2018 $970,247
Total $2,875,946 $1,886,183
* $884,103 minus $475,000
Tax Levy at 2% of 2013-14
Enrollment Adjustment
Health Care Adjustment
Total Allowable Tax Levy
$106,563,115 $544,210
$426,037 $107,533,362
15
Revenue Source Budgeted 2013-14
Budgeted 2014-15
Proposed 2015-16
Operating Budget Local Tax Levy
104,473,642 106,563,115 108,694,377
State Aid 4,075,898 4,216,218
4,075,898
Capital Reserve 589,000 0
0
Fund Balance 2,152,272 1,949,406 2,471,003
Miscellaneous 40,000 40,000 40,000
Debt Service 4,123,451 4,171,789 4,215,054
State/Federal 2,549,881 2,752,626 2,770,556
Total Revenue 118,004,144 119,693,154 122,266,888
TOTAL LOCAL SOURCES
91%
TOTAL STATE AID 3% TOTAL
STATE/FEDERAL PROGRAMS (FUND
20) 2%
TOTAL DEBT SERVICE
4%
Where does school budget revenue come
from?
17
State Aid as a Percent of Revenue
7.02%
6.56%
6.26% 5.87%
6.16% 6.12%
5.89%
1.09%
2.80%
3.92%
3.45% 3.52% 3.33%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
Multi-Year Impact
4.68%
3.64%
1.58%
-1.69%
3.29% 2.91%
1.59% 1.43%
2.15%
6086
6176
6404
6393
6514 6625 6760
6865 6881
Actual 2007-08
Actual 2008-09
Actual2009-10
Actual2010-11
Actual2011-12
Actual2012-13
Budgeted2013-14
Projected2014-15
Projected2015-16
revenue % increase over prior year enrollment
Staffing compared to enrollments
181.6 182.7 186.2 102.2 101.7 96.3 97.2 95.7
593.32 610.86 659.69 646.96 654.44 653.12 646.65 643.77
6086
6176
6404 6393
6514
6625
6760
6865
5600
5800
6000
6200
6400
6600
6800
7000
0
100
200
300
400
500
600
700
800
900
1,000
1,100
1,200
1,300
1,400
1,500
1,600
Actual
2007-08
Actual
2008-09
Actual
2009-10
Actual
2010-11
Actual
2011-12
Actual
2012-13
Actual
2013-14
Estimated
2014-15
non-certificated staff certificated staff enrollment
20
• Enrollment Increases
• Middle School Schedules
• STEM initiatives
• Additional academic intervention
• Additional professional development
• Opening of Montrose Early Learning Center
• Seth Boyden enrollments (free/reduced lunch population)
• Gifted and Talented Program
• Increased technology – maintenance, replacement, support
• Middle states accreditation: excellence by design
• Supplies/textbooks for increased ap/accelerated enrollments
• Educational equity consultant/OCR agreement
Analyze every line to identify expenditure reductions
Reduce non-classroom expenses first Technology efficiencies: online progress reports, report cards,
attendance
Technology building support
Health insurance/employee benefits
Consolidate class sections within class size policy and review under-enrolled high school classes
General education scheduling efficiencies
Reduce cost of programs by altering delivery
Take advantage of personnel changes and retirements Organizational restructuring
Centralize programs to maximize efficiencies Centralized professional development
Efficacy of summer programming
Tax Levy CAP $108,694,377
Operating Budget
Tax Impact (est.) 2.00%
Debt Service $ 3,979,426
Local Tax $112,673,803
Operating and
Debt Service
Tax Impact (est.)
1.97%
Year over Year Tax Impact
7.16%
6.11%
4.76%
7.37%
5.07% 4.98%
3.98%
3.48%
1.89% 2.00%
2.93%
1.97% 1.97%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
7.00%
8.00%
2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
Tax Impact
Mon, Feb 2 BOE meeting (rescheduled): Budget Discussion
Mon, Feb 23 BOE meeting: Budget Discussion
Tues, Feb 24 Governor’s State Budget Message
Thurs, Feb 26 State Aid Notices
March 5 (tentative) BOE Budget Workshop
March 12 (tentative) Community Forum to discuss budget
Mon, Mar 16 BOE meeting: BOE consider/adopt
preliminary budget to send to Essex Co Supt for
approval to advertise
April XX Address Maplewood Township Committee and Village
of South Orange Board of Trustees
Mon, Apr 27 BOE meeting: Public Hearing/action to levy 2015-16
school tax
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