FY2015 Proposed Operating Budget - CCPS\Budget\FY2015\BOOK\PROPOSED\BOEproposed_submission.docx 1 FY2015 Proposed Operating Budget Board of Education Roberta S. Wise, Chairman Maura

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FY2015 Proposed

Operating Budget

Board of Education Roberta S. Wise, Chairman

Maura H. Cook, Vice Chairman Jennifer S. Abell Patricia Bowie Michael Lukas

Pamela A. Pedersen Donald M. Wade

Amit Patel, Student Member

Charles County Public Schools Dr. Kimberly A. Hill, Ed. D

Superintendent Paul T. Balides

Assistant Superintendent for Finance, Business Administration and Technology

The Charles County Public Schools Operating Budget was prepared by the Division of Finance and Business Administration. If there are

questions regarding this document, please contact Paul T. Balides, Assistant Superintendent for Finance, Business Administration and Technology, P.O. Box 2770, La Plata, MD 20646. 301-934-7350.

The Charles County public school system does not discriminate on the basis of race, color, religion, national origin, sex, sexual orientation, age or disability in its programs, activities or employment practices. For inquiries, please contact Dr. Patricia Vaira, Title IX Coordinator and Section 504 Coordinator (students), or Pamela Murphy, Section 504 Coordinator (employees/adults), at Charles County Public Schools, Jesse L. Starkey Administration Building, P.O. Box 2770, La Plata, Maryland 20646; (301) 932-6610/870-3814. For special accommodations call (301) 934-7230 or TDD 1-800-735-2258 two weeks prior to the event.


TABLEOFCONTENTS

TRANSMITTAL LETTER ............................................................................................................. 3

BUDGET PLANNING MODEL .................................................................................................... 4

REVENUE INCREASES ................................................................................................................ 5

County Funding Request ............................................................................................................. 5

State Funding Request ................................................................................................................. 5

Fund Balance Transfer ................................................................................................................. 5

Food Service Meal Price Increase ................................................................................................ 5

REQUESTED COST INCREASES ................................................................................................ 5

Lapsed Salary Savings Target ....................................................................................................... 5

Health Insurance ......................................................................................................................... 6

Teachers' Pension (SB1301) ........................................................................................................ 6

Reserve for Negotiations ............................................................................................................. 6

Nurses’ Contract .......................................................................................................................... 6

Student Learning Resource Teachers .......................................................................................... 7

St. Charles High School Recurring Cost (Phase 1 of 2) ................................................................ 8

ACTION ITEM FOR THE BOARD OF EDUCATION ................................................................ 9

Attachment: Operating Revenue .............................................................................................. 10

Attachment: Operating Budget by Category and Object Code ................................................. 11

Attachment: Full‐time Equivalent Staff ..................................................................................... 12

APPENDIX I FY2015 School Supplemental Budget Request Summary (Unfunded Requests) .. 13

APPENDIX II FY2015 Office Supplemental Recurring Budget (Unfunded Requests) ............... 14

APPENDIX III FY2015 Office Supplemental Non-recurring Budget (Unfunded Requests) ....... 16

PRESENTATION ....................................................................................................... Presentation 1


Budget Overview



ACTION - FBA February 11, 2014

Attachments

BUDGETPLANNINGMODEL

DESCRIPTION FTE COST

BASE REVENUE BUDGET 322,000,000$ REVENUE INCREASES:

County Funding - Base 22,184,656 County Funding - Teachers' Pension (SB1301) 652,701 County Funding - Maintenance of Effort - 193.3 student decline (1,142,357) One-time Non-recurring Additional County Funding (2,000,000)

12.4% TOTAL ADDITIONAL COUNTY FUNDING 19,695,000 1.5% STATE FUNDING (MSDE Estimate January 17, 2014) 2,428,018

FUND BALANCE TRANSFER (Base transfer requirement $1.8 million) (1,428,018)

TOTAL REVENUE INCREASES: 20,695,000 TOTAL REVENUE BUDGET 342,695,000

6.4%

BASE EXPENDITURE BUDGET 322,000,000$

REQUESTED COST INCREASES:LAPSED SALARY SAVINGS TARGET (1,000,000)

10% HEALTH INSURANCE 3,122,000

TEACHERS' PENSION (SB1301) 1,394,100

RESERVE NEGOTIATIONS TWO LEVEL/STEP SALARY INCREASE (Estimate) 8,800,000

NURSES' CONTRACT (Estimate) 138,000

STUDENT LEARNING RESOURCE TEACHERS 6.0 540,000

ST. CHARLES HIGH SCHOOL RECURRING COST (Phase one of two) 74.8 7,700,900

TOTAL REQUESTED COST INCREASES: 80.8 20,695,000

TOTAL EXPENDITURE BUDGET 342,695,000

NET SURPLUS/(DEFICIT) -

FY2015

CHARLES COUNTY PUBLIC SCHOOLSFY2015 BUDGET PLANNING MODEL


REVENUEINCREASES

CountyFundingRequestCounty funding requirements are subject to Maintenance of Effort (MOE) set forth in the Maryland Annotated Code Education Article 5-202. Full-time equivalent enrollments decreased from the previous fiscal year by 193.3 students, or .8 percent from last year. To fully fund the operating budget requirements, the school system is requesting additional base funding above the MOE requirement (including teachers’ pension) to avoid drastic budget cuts affecting programs and personnel.

StateFundingRequestState revenues are based on changes in enrollment, county wealth, and free-and-reduced-meal enrollments. Charles County ranks 10th out of 24 counties for student enrollment and county wealth. The Maryland State Department of Education (MSDE) provided a preliminary draft of the Direct Major State Aid funding for FY2015 (as of January 17, 2014). The calculations reflect changes in accordance with current law. Total funding for Charles County Public Schools increased from FY2014 in the amount of $2,428,018, or 1.5 percent. State funding is highly variable and subject to change until the legislative session ends in April.

FundBalanceTransferThe use of fund balance relies on one-time funds to cover recurring costs. While this is not an ideal practice, it is required in order to avoid position-related budget cuts. The reliance on fund balance will be reduced by targeting additional savings related to employee attrition.

FoodServiceMealPriceIncreaseThe Healthy, Hunger-Free Kids Act of 2010 requires that the school system set meal prices equal to the Federal reimbursement rate for Free and Reduced Meals. In order to comply with the law, we are raising lunch prices by $0.10 cents. This price increase is also necessary to cover typical compensation and food increases and avoid general fund subsidies.

REQUESTEDCOSTINCREASES

LapsedSalarySavingsTargetThe budget request includes a $1.0 million increase in the lapsed salary savings target to reduce dependence on fund balance. Lapsed salary savings is the product of funds generated through employee attrition from retirements, vacancies, and position reductions. Increasing the lapsed salary target enables the system to reduce reliance on fund balance. Implications of not funding Not implementing this reduction will maintain current fund balance obligations and will continue to place a burden on school system operations.


HealthInsuranceCCPS became self-insured in FY2008. Annual health care cost increases are due to claims and additional enrollments. There are additional costs associated with the Affordable Care Act that have not been fully determined. The insurance committee meets on a regular basis to review and discuss health care costs. Changes to benefits or employee contribution levels must be negotiated with the unions. Implications of not funding Not funding this request may result in full-time equivalent (FTE) position reductions or other budget cuts. Health care cost increases are mandatory and directly impact the ability to provide wage adjustments.

Teachers'Pension(SB1301)This budget request is required by the Budget Reconciliation and Financing Act of 2012 (Senate Bill 1301/House Bill 1801). The funding streams are in addition to the required MOE amount calculated under the Education Article 5-202. For FY2015, the net impact for the school system is $741,399. Implications of not funding Separate county revenues have been identified for this purpose. The county is required to comply with the Act.

ReserveforNegotiationsThis request is to establish a reserve for contract negotiations with EACC and AFSCME. The school system negotiates with two unions; EACC and AFSCME. The reserve is equal to two longevity STEP/LEVEL increases to ensure proper employee placement on the scale. There is no specific request for a cost-of-living adjustment (COLA) or increases for employees who are at the top of the scale. Implications of not funding Not funding this initiative will keep the employees behind by two STEPS/LEVELS and may impact staff recruitment and retention.

Nurses’ContractFunding includes estimated contract increases of 4.65 percent for benefits and wages. Implications of not funding Not funding this request may result in a reduction of nursing services provided to students.


StudentLearningResourceTeachersThis initiative would add six Student Learning Resource Teachers at the elementary and middle school level, and enable each school to have a full-time Student Learning Resource Teacher. The school-based teachers will have two essential job functions: 1) Work with students in a small group setting, with a focus on all students that require additional instructional opportunities than the regular grade level curriculum offers; 2) Function as a Testing Coordinator. Implications for not funding: Students will not be provided with the additional support needed to enhance and differentiate the curriculum.


St.CharlesHighSchoolRecurringCost(Phase1of2)St. Charles High School will open in August 2014. In FY2014, base funds were provided for a High School Principal, Science Center Director, and a Technology Coordinator. This request provides funds for first-year operations with a projected enrollment of 1,000 students. Salaries are based on STEP/LEVEL 5 and include all employee benefits. The funds requested are net of transferred positions from other schools. Staffing is based on an eight-period school day and assumes an average class size of 25 students per class. Requested funds exclude operating budgets for food services and a school resource officer. The following funds are requested: St Charles High School Operating Budget Request Detail

Full‐time Equivalent

BUDGET AMOUNT

BUDGET AMOUNT

Full‐time Equivalent

BUDGET AMOUNT

71 ‐ SALARIES & WAGESPRINCIPAL 0.0 0 0 0 0.0 0VICE‐PRINCIPAL 3.0 374,568 ‐2.0 ‐243,212 0 1.0 131,356SECRETARIES AND CLERKS 6.0 280,459 0 0 6.0 280,459OTHER STAFF 2.0 111,069 0 0 2.0 111,069BUILDING SERVICE PERSONNEL 11.0 485,296 0 0 11.0 485,296LIBRARIAN 1.0 84,988 0 0 1.0 84,988GUIDANCE COUNSELOR 3.0 253,992 ‐3.0 ‐253,992 0 0.0 0PSYCHOLOGIST 1.0 109,734 0 0 1.0 109,734STUDENT PERSONNEL WORKER 1.0 129,655 0 0 1.0 129,655THERAPISTS 0.8 67,910 0 0 0.8 67,910OTHER PROFESSIONAL STAFF 1.5 176,975 0 0 1.5 176,975TEACHERS 72.5 5,360,644 ‐39.0 ‐2,830,623 0 33.5 2,530,021INSTRUCTIONAL ASSISTANTS 13.0 464,018 0 0 13.0 464,018VISION (Digital Classroom) 2.0 168,160 0 0 2.0 168,160AQUATICS POOL MANAGER 1.0 118,800 0 0 1.0 118,800SUBSTITUTE TEACHERS (DAILY, LONG‐TERM, STIPENDS) 0.0 443,500 0 0 0.0 443,500

71 ‐ SALARIES & WAGES Total 118.8 8,629,768 ‐44.0 ‐3,327,827 0 74.8 5,301,94172 ‐ CONTRACTED SERVICESBUS OPERATIONS‐TO & FROM 0.0 900,000 0 0 0.0 900,000BUS OPERATIONS‐ATHLETICS 0.0 77,500 0 0 0.0 77,500REPAIRS‐BUILDING & GROUNDS 0.0 56,000 0 0 0.0 56,000COPIER LEASE/MAINTENANCE CONTRACT 0.0 49,000 0 0 0.0 49,000GAME OFFICIALS & CROWD CONTROL 0.0 35,900 0 0 0.0 35,900REFUSE DISPOSAL 0.0 29,000 0 0 0.0 29,000SOFTWARE MAINTENANCE 0.0 20,000 0 0 0.0 20,000FIELD TRIPS 0.0 8,200 0 0 0.0 8,200REPAIRS‐EQUIPMENT 0.0 2,200 0 0 0.0 2,200

72 ‐ CONTRACTED SERVICES Total 0.0 1,177,800 0.0 0 0 0.0 1,177,80073 ‐ SUPPLIES & MATERIALS 0.0 5,180,014 0 ‐4,881,737 0.0 298,27774 ‐ OTHER CHARGES 0.0 922,800 0 0 0.0 922,80079 ‐ TRANSFERS (Equipment funded out of CIP) 0.0 ‐2,012,337 0 2,012,337 0Grand Total 118.8 13,898,045 ‐44.0 ‐3,327,827 ‐2,869,400 74.8 7,700,818

FY2015Total Full‐

time Equivalent

FY2015 BUDGET AMOUNT

TRANSFERRED START‐UP Operating Budget

Implications of not funding Not funding the cost of the new high school would require significant budget cuts throughout the school system. Additional transfers would significantly increase class size and staff workload.


Financial Schedules


ACTIONITEMFORTHEBOARDOFEDUCATION SUBJECT: FY2015 Proposed Operating Budget. OVERVIEW:

Attached is the proposed FY2015 operating budget for consideration by the Board of Education (BOE). Expenditure increases include: a reserve for negotiations (salary scale increases and health insurance); operating costs for St. Charles High School; student learning resource teachers; and required teachers’ pension contribution. The budget is balanced with reliance on county funding, fund balance, and budget reductions related to unfilled positions.

The budget request includes revised Direct Major State Aid estimates of $428,018. This increase is offset by a reduction in the fund balance requirement, and does not change the expenditure categories from the January presentation.

The budget request only includes operational and mandatory cost increases for FY2015. Should additional funding become available, there are significant system-wide needs included in the supplemental budget. BUDGET IMPLICATIONS: The FY2015 operating budget request of $342.7 million reflects an increase in funding of $20.7 million (6.4 percent) over FY2014. Of this total amount, state funding is assumed to increase $2.4 million (1.5 percent) and county funding is requested to increase $19.7 million (12.4 percent). Other revenue adjustments include reducing the fund balance target to $1.7 million in order to reduce reliance on one-time funding sources to fund operations. In the Food Services program, lunch prices will increase $0.10 to comply with federal price subsidy requirements. STAKEHOLDERS INVOLVEMENT: BOE, students, parents, teachers, staff, Charles County Commissioners, the Maryland State Department of Education, the Education Association of Charles County (EACC) and the American Federation of State, County and Municipal Employees (AFSCME) unions. RECOMMENDATION/FUTURE DIRECTION: That the Board of Education (BOE) approves and submits the proposed budget to the County Commissioners for consideration. This budget proposal is subject to change based on final funding from the state and county. The tentative budget development calendar remains as follows:

1. BOE budget submission to the county – February 28, 2014 2. County Commissioners’ public hearing – April 23, 2014 3. Board adopts final budget - June 10, 2014


Attachment:OperatingRevenue

FISCAL YEARS

DESCRIPTIONFINAL $ BUDGET BUDGET VARIANCE $

% CHANGE

GENERAL FUND50 ‐ STATE REVENUES5031 ‐ STATE‐FOUNDATION PROGRAM 105,692,023 105,628,127 104,961,159 (666,968) ‐0.63%5036 ‐ STATE‐COMPENSATORY AID 25,657,787 27,535,278 28,928,798 1,393,520 5.06%5033 ‐ STATE‐TRANSPORTATION 10,076,310 10,130,310 10,260,683 130,373 1.29%5032 ‐ STATE‐SPECIAL ED FORMULA 6,122,398 6,197,749 6,399,243 201,494 3.25%5048 ‐ STATE‐GCEI 3,498,074 3,512,428 3,512,428 (0) 0.00%5030 ‐ STATE‐NONPUBLIC SPEC ED 1,125,557 1,188,000 1,188,000 (0) 0.00%5045 ‐ STATE‐LIMITED ENGLISH 827,929 928,904 1,126,085 197,181 21.23%5044 ‐ STATE‐MEDICAID REVENUES 900,000 909,000 909,000 (0) 0.00%5046 ‐ STATE‐GUARANTEED TAX BASE 832,998 306,032 0 (306,032) ‐100.00%5050 ‐ STATE‐NET TAXABLE INCOME 0 863,706 2,342,156 1,478,450 171.18%5041 ‐ STATE‐OUT OF COUNTY 21,369 0 0 (0) 0.00%5049 ‐ STATE ‐ HIGH ROAD 12,103 0 0 (0) 0.00%

50 ‐ STATE REVENUES Total 154,766,548 157,199,534 159,627,552 2,428,018 1.54%

51 ‐ FEDERAL REVENUES5155 ‐ FEDERAL‐R.O.T.C. 485,700 430,000 430,000 (0) 0.00%5153 ‐ FEDERAL‐IMPACT AID 413,120 300,000 300,000 (0) 0.00%5161 ‐ FEDERAL‐SP ED IMPACT AID 74,287 40,000 40,000 (0) 0.00%

51 ‐ FEDERAL REVENUES Total 973,107 770,000 770,000 (0) 0.00%

52 ‐ LOCAL REVENUES5208 ‐ TUITION‐OUT OF STATE 677,472 449,400 449,400 (0) 0.00%5216 ‐ TUITION‐OTHER MD COUNTIES 339,600 313,600 313,600 (0) 0.00%5211 ‐ RENT‐SCHOOL FACILITIES 247,235 410,100 410,100 (0) 0.00%5207 ‐ TUITION‐SUMMER SCHOOL 122,110 127,000 127,000 (0) 0.00%5226 ‐ VENDING COMMISSIONS 68,140 69,000 69,000 (0) 0.00%5222 ‐ RESTITUTION 59,972 60,000 60,000 (0) 0.00%5212 ‐ PAYROLL TRANSFERS 86,386 100,000 100,000 (0) 0.00%5209 ‐ TUITION‐PARENT PAYMENTS 70,057 104,100 104,100 (0) 0.00%5210 ‐ INTEREST INCOME 45,711 74,880 74,880 (0) 0.00%5206 ‐ TUITION‐SUMMER YOUTH CAMP 23,060 26,000 26,000 (0) 0.00%5221 ‐ MISCELLANEOUS REVENUE 25,167 35,000 35,000 (0) 0.00%5262 ‐ NET INSURANCE RECOVERY 35,428 10,000 10,000 (0) 0.00%5227 ‐ TUITION‐NOVEL 22,120 30,000 30,000 (0) 0.00%5215 ‐ SALE OF PROPERTY 3,255 10,000 10,000 (0) 0.00%5204 ‐ PRIOR YR FD BALANCE TRANSF 0 3,201,086 1,773,068 (1,428,018) ‐44.61%

52 ‐ LOCAL REVENUES Total 1,825,714 5,020,166 3,592,148 (1,428,018) ‐28.45%

53 ‐ LOCAL COUNTY APPROPRIATIONS5301 ‐ COUNTY‐APPROPRIATIONS 153,957,200 157,010,300 178,705,300 21,695,000 13.82%5300 ‐ COUNTY‐SUPPLEMENT 0 2,000,000 0 (2,000,000) ‐100.00%

53 ‐ LOCAL COUNTY APPROPRIATIONS Total 153,957,200 159,010,300 178,705,300 19,695,000 12.39%

GENERAL FUND Total 311,522,569 322,000,000 342,695,000 20,695,000 6.43%FOOD SERVICE* 11,600,891 11,133,026 12,785,000 1,651,974 14.84%RESTRICTED 16,818,180 16,932,579 15,842,103 (1,090,476) ‐6.44%

Grand Total 339,941,640 350,065,605 371,322,103 21,256,498 6.07%

*note: reflects a $0.10 price increase.

*** PROPOSED ***

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Attachment:OperatingBudgetbyCategoryandObjectCode CATEGORY

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % CHANGEGENERAL FUND01 ‐ ADMINISTRATION 8,328,273 9,104,797 9,104,797 0 0.00%02 ‐ MID‐LEVEL ADMINISTRATION 20,419,406 21,739,238 22,219,383 480,145 2.21%03 ‐ INSTRUCTION71 ‐ SALARIES & WAGES 122,449,789 126,408,982 127,841,142 1,432,160 1.13%73 ‐ SUPPLIES & MATERIALS 4,800,291 5,305,820 5,382,204 76,384 1.44%OTHER INSTRUCTION COST 1,724,049 2,408,065 2,508,765 100,700 4.18%

03 ‐ INSTRUCTION Total 128,974,128 134,122,866 135,732,110 1,609,244 1.20%04 ‐ SPECIAL EDUCATION 29,038,239 29,698,201 30,425,714 727,513 2.45%05 ‐ STUDENT PERSONNEL SERVICE 3,525,976 3,537,459 3,656,377 118,918 3.36%06 ‐ STUDENT HEALTH SERVICES 2,781,570 2,968,900 3,106,900 138,000 4.65%07 ‐ STUDENT TRANSPORTATION 25,131,337 25,437,111 26,422,811 985,700 3.88%08 ‐ OPERATION OF PLANT 24,897,744 25,361,706 26,874,458 1,512,752 5.96%09 ‐ MAINTENANCE OF PLANT 6,272,940 6,910,259 7,012,859 102,600 1.48%10 ‐ FIXED CHARGES (Unallocated STEP/LEVEL increases) 53,500,121 60,206,924 75,227,052 15,020,128 24.95%12 ‐ COMMUNITY SERVICE 722,660 734,757 734,757 0 0.00%13 ‐ CAPITAL OUTLAY 2,166,410 2,177,782 2,177,782 0 0.00%

GENERAL FUND Total 305,758,805 322,000,000 342,695,000 20,695,000 6.43%FOOD SERVICE 11,305,069 11,133,026 12,785,000 1,651,974 14.84%RESTRICTED 16,818,180 16,932,579 15,842,103 (1,090,476) ‐6.44%

Grand Total 333,882,054 350,065,605 371,322,103 21,256,498 6.07%

FISCAL YEARS

DESCRIPTION FINAL $ BUDGET BUDGET VARIANCE $ % CHANGEGENERAL FUND71 ‐ SALARIES & WAGES 190,157,523 197,791,577 200,929,572 3,137,995 1.59%72 ‐ CONTRACTED SERVICES 36,095,962 39,170,607 40,490,007 1,319,400 3.37%73 ‐ SUPPLIES & MATERIALS 11,026,307 8,554,085 8,848,762 294,677 3.44%74 ‐ OTHER CHARGES 9,075,167 11,550,464 12,473,264 922,800 7.99%75 ‐ EQUIPMENT 2,408,151 1,516,050 1,516,050 (0) 0.00%78 ‐ FIXED CHARGES (Unallocated STEP/LEVEL increases) 53,500,121 60,206,924 75,227,052 15,020,128 24.95%79 ‐ TRANSFERS 3,495,572 3,210,294 3,210,294 0 0.00%

GENERAL FUND Total 305,758,805 322,000,000 342,695,000 20,695,000 6.43%FOOD SERVICE71 ‐ SALARIES & WAGES 3,825,994 4,010,412 4,225,924 215,512 5.37%72 ‐ CONTRACTED SERVICES 20,000 110,000 110,000 0 0.00%73 ‐ SUPPLIES & MATERIALS 5,757,609 5,659,716 6,546,377 886,661 15.67%74 ‐ OTHER CHARGES 27,689 57,292 49,299 (7,993) ‐13.95%75 ‐ EQUIPMENT 0 60,000 60,000 0 0.00%78 ‐ FIXED CHARGES (Unallocated STEP/LEVEL increases) 1,673,777 1,235,606 1,793,400 557,794 45.14%

FOOD SERVICE Total 11,305,069 11,133,026 12,785,000 1,651,974 14.84%RESTRICTED71 ‐ SALARIES & WAGES 8,871,241 9,448,796 9,216,589 (232,207) ‐2.46%72 ‐ CONTRACTED SERVICES 2,020,706 2,032,379 1,738,119 (294,260) ‐14.48%73 ‐ SUPPLIES & MATERIALS 1,276,603 1,251,544 1,208,362 (43,183) ‐3.45%74 ‐ OTHER CHARGES 446,306 462,148 383,890 (78,258) ‐16.93%75 ‐ EQUIPMENT 1,451,034 849,409 136,650 (712,758) ‐83.91%78 ‐ FIXED CHARGES (Unallocated STEP/LEVEL increases) 2,450,514 2,417,069 2,610,825 193,756 8.02%79 ‐ TRANSFERS 301,776 471,234 547,669 76,435 16.22%

RESTRICTED Total 16,818,180 16,932,579 15,842,103 (1,090,476) ‐6.44%Grand Total 333,882,054 350,065,605 371,322,103 21,256,498 6.07%

*** PROPOSED ***

*** PROPOSED ***

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Attachment:Full‐timeEquivalentStaff

FISCAL YEARS

DESCRIPTIONACTUAL

BUDGET POSITIONS

BUDGET POSITIONS

FTE CHANGE

GENERAL FUND01 ‐ ADMINISTRATION 84.5 80.5 80.5 0.002 ‐ MID‐LEVEL ADMINISTRATION 266.5 272.5 280.5 8.003 ‐ INSTRUCTION 1,965.2 1,902.5 1,943.0 40.504 ‐ SPECIAL EDUCATION 461.6 465.7 483.0 17.305 ‐ STUDENT PERSONNEL SERVICE 44.0 44.0 46.0 2.007 ‐ STUDENT TRANSPORTATION 8.0 10.0 10.0 0.008 ‐ OPERATION OF PLANT 229.8 231.3 244.3 13.009 ‐ MAINTENANCE OF PLANT 55.0 59.0 59.0 0.012 ‐ COMMUNITY SERVICE 0.0 0.0 0.0 0.013 ‐ CAPITAL OUTLAY 4.0 4.0 4.0 0.0

GENERAL FUND Total 3,118.6 3,069.5 3,150.3 80.8FOOD SERVICE 104.2 111.7 118.3 6.5RESTRICTED01 ‐ ADMINISTRATION 0.0 0.0 0.0 0.002 ‐ MID‐LEVEL ADMINISTRATION 6.3 6.3 6.3 0.003 ‐ INSTRUCTION 33.4 34.4 34.4 0.004 ‐ SPECIAL EDUCATION 59.9 60.0 60.0 0.005 ‐ STUDENT PERSONNEL SERVICE 0.0 0.0 0.0 0.006 ‐ STUDENT HEALTH SERVICES 0.0 0.0 0.0 0.007 ‐ STUDENT TRANSPORTATION 0.0 0.0 0.0 0.008 ‐ OPERATION OF PLANT 0.0 0.0 0.0 0.011 ‐ FOOD SERVICES 1.4 1.4 0.0 (1.4)12 ‐ COMMUNITY SERVICE 9.7 10.7 10.4 (0.3)13 ‐ CAPITAL OUTLAY 0.0 0.0 0.0 0.0

RESTRICTED Total 110.6 112.7 111.0 (1.7)Grand Total 3,333.4 3,293.9 3,379.5 85.7*Note: Excludes full‐time equivalent staff related to the out‐of‐county transportation initiative.

*** PROPOSED ***

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APPENDIXIFY2015SchoolSupplementalBudgetRequestSummary(Unfunded

Requests)

Category Estimated CostFACILITY MAINTENANCE

Gymnasium floor at Henson Middle School, carpet replacement, playground resurfacing, modular classrooms at various schools. 532,518

FACILITY MAINTENANCE Total 532,518TECHNOLOGY

Laptop carts, document cameras, smartboards at various schools 1,178,966TECHNOLOGY Total 1,178,966

STUDENT SAFETY/ OTHERSecurity doors and fences, copiers, furniture, textbooks. 265,360

STUDENT SAFETY/ OTHER Total 265,360Grand Total 1,976,844


APPENDIXIIFY2015OfficeSupplementalRecurringBudget(Unfunded

Requests)

OFFICE/DESCRIPTIONESTIMATED

COST $OFFICE OF FINANCEEdline

Edline provides the online grade book, parent/staff notification including emergency notifications system and student/parent portal for the school system. Parent notification and access to student’s information in a secure online environment has become an expected and necessary service for the system. It also includes the addition of elementary school report cards. 170,000

One Percent COLAThe school system has not received a cost of living adjustment since FY2009, Consumer Price Index for Wages (CPI-w) is currently at 1.4 percent for the first half of the 2013 calendar year. 2,200,000

OPEBAs part of the FY2014 budget development, this line item was deleted from the base budget to help support the cost of health insurance. Other Post Employment Benefits (OPEB) is the trust fund for retiree health care. 4,000,000

OFFICE OF FINANCE Total 6,370,000OFFICE OF INSTRUCTION

AVIDFunding is required to continue to support this in-school academic program for targeted middle and high schools. This program places academically average students in advanced classes and levels the playing field or underrepresented student groups. AVID is one way of eliminating the achievement gap for minority achievement students. 50,000

Common CoreSupplemental materials to support differentiated instruction of the Common Core State Standards in elementary and middle school math. 174,743

Elementary ReadingMaterials of instruction are necessary as we complete our transition to the Common Core State Curriculum. 288,460

Elementary MathThis request will support the ongoing implementation of Investigations as the primary resource for elementary math. It will also provide supplemental materials for implementing the Common Core State Standards. 77,660

Middle and High School ReadingResources are necessary in order to help struggling students reach grade level proficiency. The non-fiction texts are essential in preparing students to meet the needs of the Common Core State Standards. 406,709

Social StudiesRegistration fees for History Day, Mock Trials, and Model UN. 5,700

SpringBoardSpringBoard is a College Board program implemented in CCPS to support Common Core and to increase the rigor in English Language Arts and mathematics in middle and high school. The teacher training and resources are designed to enhance instructional delivery. 548,440

STEMFunds will be utilized to maintain current STEM after school initiatives that were previously funded by MSDE. These programs include the new Engineering is Elementary program, After School Robotics, Cyber Patriot, County First Teams, Rocketry, Sea Peach, and various STEM related programs. These funds will be utilized to support transportation to various STEM events such as Youth Technology Summit. Funds will be used to compensate for travel during and after the school day to support STEM programs. 198,076

StipendsTraining for CTE Courses, Scoring and Common Core Implementation. 369,569

Race To The Top (RTTT)Programs that were supported through RTTT funds. 345,000

OFFICE OF INSTRUCTION Total 2,464,357OFFICE OF SUPPORTING SERVICES

FY15 Budget- Replace 2 Contracted Buses That ExpireContinue replacement bus cycle. 42,000

FY15 Bus Contractor Increase-MaintenanceIncrease maintenance reimbursement by three percent. 150,000

FY15 Bus Driver SalariesBus driver/ attendant three percent wage increase. 275,000

OFFICE OF SUPPORTING SERVICES Total 467,000


Appendix II FY2015 Office Supplemental Recurring Budget (Unfunded Requests - continued)

OFFICE OF SCHOOL ADMINISTRATION

Data Processing/Additional Staff to scan recordsStudent records need to be prepped prior to scanning and school secretaries typically do not have time to do this; there are numerous student files that could be scanned and shredded. 35,000

Intern-PsychologistReinstate Intern funds to allow us to have two full-time school psychologist interns like we had in previous years. 20,000

Student Data Accounting ClerksSchool secretaries in the elementary schools do not have time to maintain the files, make changes in schedules, and there will be soon the additional burden of entering elementary grades. 175,000

Student Services-504 BudgetThere is a need for a budget in order to pay for the unexpected expenditures that occur with 504 issues during the school year. This might include legal fees, purchasing or renting equipment, professional development, etc. 15,000

Student Services-StaffingContracted private Investigator to investigate residency issues. 25,000

WISC V - Testing MaterialsNew record forms will need to be stocked along with the new testing kits, these record forms are used during testing. The answers to the testing are recorded in these booklets. 2,500

Student Services-Staff DevelopmentFunding to provide speakers to student services staff. 5,000All student services staff members need to keep up with legal, ethical, and educational issues in their fields as well as earning hours to keep up their certification. 5,000

OFFICE OF SCHOOL ADMINISTRATION Total 282,500OFFICE OF THE SUPERINTENDENT

New Position Technical AssistantIn order to quantify teacher performance as required by Race to the Top, a position must be created in the Department of Research and Assessment to ensure that Charles County Public Schools is consistent and timely in generating data and files to be loaded in our data warehouse and Teacher Principal Evaluation tool. The position has become essential in the need to produce information that staff can use to create and measure Student Learning Objectives (SLO’s) and have timely data to improve instruction in the classroom. This position is necessary to facilitate the change already started to move to the new teacher evaluation model and the increasing number of pre/post assessments associated with this process.DescriptionThe person hired in the new position will be required to:1.) Work with the Coordinator of Evaluation to apply and validate new local benchmark assessments in courses where they don’t already exist.2.) Download data from various sources to merge with CCPS data.3.) Load files into data warehouse and Teacher Principal Evaluation Tool.4.) Download files from the AS400 in order to print answer sheets, labels, section reports, test administration tickets for the following projects/assessments:Pre/Post Assessments, CCPS Mock Assessments, CCPS Mock AP Assessments, CCPS Unit Assessments, High School Assessments, WIDA ACCESS for ELLs Assessment, PARCC Assessments, Achievement & Performance Series, CogAT, Federal Impact Aid, MSA Science and Alt-MSA, AMO Progress Tables, Grade Collection Forms5.) Load files into Pearson Access and Achievement Series.6.) Assist in the management of Pearson Access proctor caching and test administration.7.) Query the Data Warehouse for student information in response to data requests. 75,200

Online Test Administration, Banking & Analysis SoftwareCharles County Public Schools (CCPS) proposes to purchase an online assessment and item banking platform (Enhanced Fast Test Web) to better prepare students for the new technology enhanced questions and essay items announced with the Partnership for Assessment of Readiness for College and Careers (PARCC) assessments. The results will provide teachers with the information they need to retool their instruction. This online platform will also enable CCPS to administer constructed response (essay) items online which simulates PARCC assessments. Scoring will be completed online which will reduce cost and improve accuracy and security. The system would track teacher scoring and provide reports on inter-rater reliability and the amount of time spent scoring each response. This would also reduce the printing costs for scannable booklets which must be printed by an outside vendor. 70,000

OFFICE OF THE SUPERINTENDENT Total 145,200Grand Total 9,729,057


APPENDIXIIIFY2015OfficeSupplementalNon‐recurringBudget(Unfunded

Requests)

PRIORITY/OFFICE/DESCRIPTIONESTIMATED

COST $01 - PRIORITY

Elementary PlaygroundsRepair and resurface blacktop at five elementary schools. The reason for the request is to bring the elementary playgrounds to a safe condition in order to decrease risks to students from potential injury. At the present time these surfaces are eroded, buckled, and dangerous. Children are being hurt at recess and during PE. Additionally, uneven blacktops are not draining and standing water prevents their use. These blacktops provide an A.D.A. accessible play area. 225,000

14 - J.P. RYON ELEMENTARY TrailersFunds are requested for three trailers at J. P. Ryon due to the expected overcrowding from anticipated developments from Adams Crossing ( across from John Hanson School) and Stone Bridge (across from Thomas Stone School). 15,000

01 - DR. BROWN ELEMENTARY Classroom ComputersClassroom Computers-30 computers and hardwire/electric needed for three special education classrooms to support special education students in grades 1-5. 35,000

02 - DR. CRAIK ELEMENTARY Modular ClassroomModular Classroom/Computer Lab for thirty students. 5,000

Transportation- Board ApprovedTo purchase four Type II Buses for out of county special education runs owned by CCPS. 260,000

02 - PRIORITY253 - Athletics

Scoreboards at Thomas Stone High School and Lackey High School. 28,500BYOD

Per the recommendation of the Superintendent, and the school board BYOD committee, funds would support a pilot program Bring Your Own Device initiative at the following schools: Thomas Stone High School, General Smallwood Middle School and Arthur Middleton Elementary School. 250,000

Security- Fund Balance To Be RefundedThe State initiative on security in schools. All schools will have front door security installed and also a certain number of swipe access doors. The State will refund CCPS $666,666 of $1,300,000 estimated cost to install all security. 600,000

34 - HENSON M.S. Consumer Science ClassroomFunds would support the reconstruction of a former consumer science classroom, including labor, supplies, room dividers, desk and chairs. 20,000

35 - PICCOWAXEN M.S. 70 Faculty Desk Chairs70 Faculty Desk Chairs (100110) - Office Depot - Price $189.99 each - Total cost -$13,299.30Office Furniture for 3 administrative offices, purchase from Douron - Cost - $9,190.77.Fellowes Shredder - Office Depot (1@ 687.39). HON Laterale File Cabinet, 4 drawer - 1 @$779.99). 23,957

09 - MIDDLETON ELEMENTARY New computer labNew computer lab including; new desktop computers for thirty students. $650 x 30 = $19,500. In addition, multi-person workstations would be needed. Each table seats 8 students. A total of four tables are needed, which totals $4800. Student chairs are also needed. 30 student chairs costs $2,700 (30 chairs x $90 each). 24,300

03 - PRIORITY35 - PICCOWAXEN M.S. Instruction Materials Media Center

This priority is intended to expand the instruction materials in our media center in the following categories: Non-Fiction, Accelerated Reading, General Library Books, and Books on Tape for interventions. A list of titles, authors, ISPN numbers has been compiled from the following sources: Follett - Fiction Books 7-11 Reading Level Quote #7646067 - Price $1004.96 and Follett - Audio Books Kits/Playaways 2013 Quote #7646278 - Price $2,086.76. Additionally, this is to replace the original old, worn, and failing library shelving and circulation desk - Douron - Price $78,532.74. 81,624

09 - MIDDLETON ELEMENTARY New marquee for school/community announcementsNew marquee for school/community announcements. The marquee is a single-sided sign, internally lit and controlled by a day/night sensor. The cost includes installation with footer, delivery, and a lifetime warranty. There are electric lines running to the sign already. 12,000

Replacement VehiclesMaintenance vehicles that have gone beyond life expectancy need to be replaced. These are work vans that staff uses every day. 100,000

DefibrillatorsOne defibrillator for all elementary and middle schools. Currently, one middle and one elementary school have a defibrillator but the remainder don't. 37,665


Appendix III FY2015 Office Supplemental Non-recurring Budget (Unfunded Requests - continued)

04 - PRIORITY

Equipment Replacement- BackhoeTo replace a backhoe that is too small for the needs of the maintenance office. The current backhoe cannot handle the array of jobs to be completed. It also cannot load the salt into our trucks because it is too small. It is also coming to the end of it's life expectancy. 100,000

HS Wireless UpgradesFunds to support upgrading the wireless infrastructure in each high school (excluding Stone which is included in the BYOD initiative). This upgrade will provide new access points with higher bandwidth in each school. 857,900

WISC -V TESTING KITSThe testing unit WISC is being updated, once the testing unit is updated, an additional update is required for the current version being used for testing students to ensure accuracy of testing scores. Each psychologist needs a WISC kit as it is a test that is constantly used on students. It is a standard type test that all psychologist use with students. There will be a need for 33 new test kits. 34,023

35 - PICCOWAXEN M.S. Life Skills ClassroomFunds are requested for the current Life Skills classroom to receive a complete remodel including the following: removal of cabinets, sinks, stoves, and dishwashers (capping off all unneeded lines). Installation of a floor to ceiling wall with door passageway. Reinstallation of all usable cabinets on both sides of the wall. Reinstallation of 2 sinks, washer, dryer, stove, and refrigerator. Patching of current carpet and installation of new counter tops will be needed.

We are also requesting that glass wall/doors similar to those installed in front of CCPS HR be installed at the end of the cafeteria for the purpose of increasing security and improving instructional environment. 200,000

02 - DR. CRAIK ELEMENTARY Additional Space for BookroomAdditional Space for Bookroom 150,000

05 - PRIORITYADA Initiative- Year End Funding

Provide access to second floors at Annex 1 and 2 by installing a chair lift in each. 25,000Middle School Math

TI Smartview Emulator will be used by classroom teachers to provide multiple representations of math content as prescribed by the Common Core State Standards. Walch station activities resources and model drawing for challenging word problems provide classroom teachers with ready made resources to address the need for student centered instruction. 117,900

Mudd Kitchen RenovationRenovate Mudd kitchen and refrigerated storage to current standards. The age of the equipment and layout of the existing serving line are a hindrance to efficient service to the students and staff. Storage is a large problem because of the expanded MMFA breakfast program and the addition of Pre-k, neither were considered in the original 1968 plan. The school has several reach-in freezers to supplement the current storage. The serving lines are made of galvanized steel which is on longer allowed in commercials kitchens. The serving lines are off set from the center, forcing students to back track with their full trays. The gas fired ovens and kettle will not hold the pilot light on causing the building service people to relight them every time the equipment is used 180,000

16 - DR. HIGDON ELEMENTARY Additional Parking SpacesFunds are requested for additional parking spaces added to the front of our building. There is a curb/grassy area that if cut out would allow for up to 6 additional spaces to be added. This project would involve removing the curbing and grass and in its place providing an asphalt surface for parking. 10,000

02 - DR. CRAIK ELEMENTARY Additional Parking Area with Car Rider Pick-up DrivewayAdditional parking area with car rider pick-up driveway. 400,000

53 - LACKEY H.S. NEW COSMETOLOGY FACILITY New Cosmetology FacilityNew Cosmetology Facility 350,000

06 - PRIORITYCorrect Mt Hope Drainage

Funds to correct water drains toward schools and pools on sidewalks and around trailers. 100,00007 - PRIORITY

Career Technology Education (CTE)Materials of instruction and professional development required for teachers: PLTW, FOT, Pharm Tech, DTS. 410,074

Replace Bleachers Hanson Middle SchoolFunds are requested to remove current bleachers and replace with permanent benches. 100,000


Appendix III FY2015 Office Supplemental Non-recurring Budget (Unfunded Requests - continued)

08 - PRIORITY

St. Charles Science CenterPreK-12 Science Center that will be servicing all CCPS students and the surrounding community members for educational programs and community outreach. 110,350

Replace Carpet McDonough High SchoolFunds are requested to replace carpet in McDonough High School. 110,000

09 - PRIORITYReplace Carpet La Plata High School

Funds are requested to replace carpet in La Plata High School. 125,00010 - PRIORITY

Gifted EducationTo support the growing initiatives and costs related to gifted services as we strive to increase rigor and student accreditation, as well as encourage more student identification and participation in gifted sponsored initiatives. The gifted costs include testing using CogAT test that is a consumable, STARS, and PSAT (administered to all 19th grade students). 267,843

Direct Burial Of Electric Lines To PortablesBury all electric lines to portables in the school system. 100,000

GREATER THAN 10 - PRIORITYScience

The materials will promote Science instruction as we transition to the next Generation Science standards and continue to promote content integration with all contents and Common Core Standards. 429,582

Student Services-EquipmentEmergency Kits for PPW cars to include, flares, flashlights, jumper cables, blankets, small first aid kits. 1,000

TextbooksMany of our current textbooks are very old editions. There are also annual request to purchase additional text for schools when enrollment in a particular course increases. 848,713

Blacktop Resurfacing Indian Head Elem.Resurface blacktop at Indian Head Elementary. 300,000

Smallwood Window ReplacementReplace old windows at Smallwood Middle School. 400,000

Grand Total 7,445,431


Presentation

FY2015 Proposed Operating Budget 2/11/2014

PRESENTATION 1

Fiscal Year 2015Proposed Operating BudgetBoard of Education of Charles

CountyFebruary 11, 2014

1

Agenda• Objectives

• Revenue Increases

• Requested Cost Increases

• Supplemental Budget Request

• Financial Overview

• Future Financial Considerations

2


PRESENTATION 2

Objectives• Submit a budget that reflects the basic needs of the system and

avoids program or personnel reductions.

• Provide base funding for the new St. Charles High School operating budget.

• Request base funding for salary increases so employees are placed on proper longevity STEPS/LEVELS.

• Address State and national testing requirements.

• Maintain core programs and progress.

• Maintain employment and avoid furloughs or layoffs.

• Keep the focus on student achievement and maintain funding for the classroom.

3

REVENUE INCREASES

4


PRESENTATION 3

State Funding $2.4 Million Increase

($5.0)

$.0

$5.0

$10.0

$15.0

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Bud

get

2015

Bud

get R

eque

st

State Incremental Funding$ in Millions

Note: FY 2012 reflects federal ARRA and Ed jobs funding.

Total State revenue is based on preliminary estimatesof $2.4 M, or 1.5 percent.

State revenues are based on changes in enrollment,county wealth, and free‐and‐reduced‐meals programeligibility relative to all other counties.

• Charles County ranks 10th out of 24 counties forstudent enrollment and county wealth.

• Full‐time equivalent enrollments decreased fromthe previous fiscal year by 193.25 students, or 0.8percent.

• State Compensatory Aid is based on eligible Freeand Reduced‐Price Meal Students (FARMS).Enrollments increased 414 students or 5.2 percentfrom last fiscal year. The total FARMS rate is 33.6percent.

State funding will change based on the legislativebudget process, which ends mid‐April.

5

County Funding $19.7 Million Increase

($1.0)

$4.0

$9.0

$14.0

$19.0

$24.0

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Bud

get

2015

Req

uest

County Incremental Funding$ in Millions

Note: 2013 includes state retirement2014 include $2.0 M of non‐recurring

Total County funding request is an increase of $19.7 M or 12.4 percent.

According to State Law Maryland AnnotatedCode Education Article 5‐202 the minimumMaintenance of Effort (MOE) funding level thata county governing body shall appropriate tothe school operating budget an amount no lessthan the product of the county's full‐timeequivalent enrollment for the current fiscal yearand the local appropriation on a per pupil basisfor the prior fiscal year.

County funding also include funds to supportthe teachers’ pension in accordance with theBudget Reconciliation and Financing Act of 2012(Senate Bill 1301/House Bill 1801), and non‐recurring cost adjustments from the previousyear.

6


PRESENTATION 4

Other Revenues• Fund Balance Transfer – ($1.4 million Decrease)

– The use of Fund Balance to fund current operations has been necessary to balance the budget and avoid furloughs and layoffs.

– The budget request reduces the fund balance transfer obligation by $1.4 M from the current requirement level of $3.2 M.

– The fund balance obligation will be reduced, to the extent possible, from savings related to employee attrition.

7

Other Revenues• Food Service Meal Price Increase

– The Healthy, Hunger‐Free Kids Act of 2010 requires that the school system set meal prices equal to the Federal reimbursement rate for Free and Reduced Meals.

– The law limits the amount of the increase to $0.10 in any one‐year period.

– This required increase would raise our prices for the 2014 – 2015 school year to $2.45 for elementary students and $2.70 for secondary students.

8


PRESENTATION 5

REQUESTED COST INCREASES

9

Lapsed Salary Savings Target$1.0 Million

• The budget request includes a $1.0 M increase in the lapsed salary savings target to reduce dependence on fund balance.

• Lapsed salary savings is the product of funds generated through employee attrition from retirements, vacancies, and position reductions or eliminations.

• Increasing the lapsed salary target enables the system to reduce reliance on fund balance.

10


PRESENTATION 6

Teachers’ Pension $1.4 MillionThe budget increase required by the Budget Reconciliation and Financing Act of 2012 (BRFA [Senate Bill 1301/House Bill 1801]) to support the teachers’ pension is $1.4 M more than last fiscal year.

The following chart shows the expected funding streams from county government for fiscal years 2013 through 2016.

The funding streams are in addition to the required maintenance of effort amount calculated under the Education Article 5‐202.

In FY2015, this cost will be offset by acounty revenue increase of $653,000.The net impact on the operating budget is$741,399.

$.0

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

$7.0

$8.0

FY2013 FY2014 FY2015 FY2016

Funding Amounts $ in Millions

11

Health Care Cost Insurance $3.1 Million

$.0

$5.0

$10.0

$15.0

$20.0

$25.0

$30.0

$35.0

$40.0

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Bud

.20

15…

General Fund Actual Expenditures

($ in Millions)The budget includes a cost increase of$3.1 M, or 10 percent over the FY2014budget.

An ongoing insurance committee isreviewing health care costs. Thepotential impact of the AffordableCare Act is under review.

Changes in benefits are subject tounion negotiations and directly impactoverall compensation.

12


PRESENTATION 7

Reserve for Negotiations$8.8 MillionThis request is to set aside funding for contract negotiations including two STEP/LEVEL increases and salary scale compression with the Education Association of Charles County (EACC) and the American Federation of State, County and Municipal Employees (AFSCME).

In order to catch up, the system needs to provide two STEP/LEVEL increases. The STEP/LEVEL was deferred in FY 2011.

The chart includes data based on the current scales and salary grades prior to negotiations, which can change how salaries are distributed.

Description Estimate $

Comment

EACC LEVEL 3,450,000 One Level = 3.2 % avg.

Average LEVEL 1,986 71 percent affected

EACC 1% COLA 1,662,000

AFSCME STEP 590,000 One STEP = 1.6% avg.

Average STEP 561 86 percent affected

AFSCME 1% COLA 486,000

Reserve for Grade Increases

360,000

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Trends in Cost‐of‐Living Adjustment (EACC)

13

St. Charles High School Recurring Cost: Phase One of Two

$5,301.9 , 69%

$1,177.8 , 15%

$298.3 , 4%

$922.8 , 12%

Salaries and WagesContracted Services (Bus Operations)Supplies and MaterialsOther Charges (Utilities)

Recurring operating funds are requested to open the new high school based on an eight‐period school day:

• Expected FY2015 enrollment of 1,000 students

• 74.8 new staff positions in addition to 44.0 transferred positions from other high schools

• Excludes start‐up costs which will be funded with fund balance.

Total amount requested is $7.7 M

14


PRESENTATION 8

Other Costs• Nurses’ Contract ‐ $138,000

– Contract increases of 4.65 percent, for benefit and wages.

• Student Learning Resource Teachers ‐$540,000– Six additional resource teachers to provide full‐time academic support at all elementary and middle schools.

15

SUPPLEMENTAL BUDGET REQUESTS

16


PRESENTATION 9

Supplemental Budget Unfunded Requests

$1.9 , 10%$0.3 , 2%

$2.5 , 13%

$0.5 , 3%

$6.4 , 33%

$7.4 , 39%

$0.1 , 0%

Supplemental Requests $19.1 M

School RequestsSchool AdminsitrationInstructionSupporting ServicesFinanceNon‐recurring ProjectsStudent Assessments

A supplemental budget is included for consideration. Significant cost items include:

• School requests: technology, classroom supplies, and security.

• Instruction: Springboard, Common Core State Standards, continuation of Race To The Top (RTTT) programs, other instructional costs.

• Supporting Services: Bus contract services, maintenance.

• School Administration: Support staff for Student Services and 504 compliance.

• Finance: COLA, OPEB, Edline software.• Non‐recurring items: resurface

playgrounds, carpeting, facilities.• Student Assessment: support staff and

platform software.

Total amount requested is $19.1 M

17

FINANCIAL OVERVIEW

18


PRESENTATION 10

Trends in Full‐time Equivalent (FTE) Student Enrollments

(300.0)

(200.0)

(100.0)

‐

100.0

200.0

300.0

400.0

500.0

600.0

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

Bud

get

2015

Bud

get

2016

Bud

get

2017

Bud

get

2018

Bud

get

Student EnrollmentChange in Full‐Time Equivalent (FTE)

For FY2015, preliminary estimates for student enrollment is expected to reach 25,672, an increase of 0.6 percent (148 students more than the previous year).

19

Fiscal Year FTE Change Percent2004 24,451 992 4.2%2005 25,012 562 2.3%2006 25,479 467 1.9%2007 25,797 318 1.2%2008 25,843 46 0.2%2009 25,861 17 0.1%2010 25,897 36 0.1%2011 25,955 58 0.2%2012 25,870 (85) ‐0.3%2013 25,717 (153) ‐0.6%2014 25,524 (193) ‐0.8%

2015 Est. 25,672 148 0.6%

FY2014 BudgetOperating Cost Per Pupil = $12,453

(An increase of $296.00 from the previous fiscal year)

Instruction(Classroom)

CentralAdministration

Maintenance, Operations& Capital Outlay

$0.12

Student Transportation

$0.08

$0.67

$0.03

Student & Community Services

$0.01 $0.09

School Administration

20


PRESENTATION 11

FY2014 Budget By Object $322 M

Supplies & Materials, Equipment

3%

Contracted Services12%

Other (Utilities, Transfers etc.)

5%

Salaries & Wages61%

Employee Benefits19%

Compensation80%

21

Revenue ScheduleDescription Amount $

FY2014 Revenue Budget 322,000,000

Incremental Changes:

Local Revenues

Teachers’ Pension (SB1301) 652,701

Maintenance of Effort (MOE, 193.3 student decline) (1,142,357)

FY2014 One‐time Non‐recurring Funding (2,000,000)

Additional Base Funding Request 22,184,656

Total Local Revenues (12.4 percent increase) 19,695,000

State Revenues (Preliminary 1.5 percent increase) 2,428,018

Fund Balance Transfer (1,428,018)

Total Incremental Changes 20,695,000

FY2015 Revenue Budget 342,695,000

Percent Increase 6.4 percent22


PRESENTATION 12

Expenditure ScheduleDescription Amount $

FY2014 Expenditure Budget 322,000,000

Requested Cost Changes:

Lapsed Salary Savings Target (1,000,000)

Health Insurance 3,122,000

Teachers’ Pension (SB1301) 1,394,100

Reserve Negotiations (Estimate two STEP/LEVEL cost) 8,800,000

Nurses’ Contract (Estimate) 138,000

St. Charles High School Recurring Cost (Phase one of two) 7,700,900

Student Learning Resource Teachers 540,000

Total Requested Cost Changes 20,695,000

FY2015 Expenditure Budget 342,695,000

Percent Increase 6.4 percent

23

Future Financial and Program Considerations

• St. Charles High School Phase Two operating costs

• Funding OPEB (Other Post Employment Benefits) Requirement ($35.3M ARC)

• Funding Partnership for Assessment of Readiness for College and Careers (PARCC) and testing requirements

• Financial Impact of the Affordable Care Act Requirements

• Unmet Requirements (Supplemental Budget Request, deferred maintenance projects, technology)

• Impact of All‐day Pre‐kindergarten Initiatives

• Funding future STEP/LEVEL increases and cost‐of‐living adjustments

24


PRESENTATION 13

Next Steps• BOE budget submission to the county – February 28, 2014

• Negotiations with unions – Mid April 2014

• End of legislative session – Mid April 2014

• County government public hearing – April 23, 2014

• Board adopts final budget based on final cost estimates, funding levels and contract ratifications –June 10, 2014

25

Documents

FY2015 Proposed Operating Budget - CCPS\Budget\FY2015\BOOK\PROPOSED\BOEproposed_submission.docx 1 FY2015 Proposed Operating Budget Board of Education Roberta S. Wise, Chairman Maura