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SCHOOL DISTRICT OF LEE COUNTY
TENTATIVE BUDGET HEARING
JULY 29, 2010
SCHOOL DISTRICT OF LEE COUNTY
TENTATIVE BUDGET HEARING
JULY 29, 2010
2011 Tentative BudgetJuly 29, 2010
Agenda• Call to Order• Presentation
• Percent of Increase over Roll Back Rate• Proposed Millage• Budget Overview• Proposed Tentative Budget• Class Size Strategies
• Public Hearing on Proposed Millage Rates, Tentative Budget, and Class Size Strategies
• Adoption of Resolutions• Good of the Order• Adjourn
Roll-Back Rate• The millage rate
necessary to generate the same amount of money as raised the prior school year using the current year’s tax roll.
2010-2011Roll-Back Millage
ACTUAL ROLL PROPOSED2009-10 BACK 2010-2011
7.508 8.787 8.015
This represents a 8.79% percent decrease over the roll-back rate.
The Required Local Effort (RLE) roll-back rate represents an 6.32% decrease.
The RLE is required to participate in the Florida Education Finance Program, and is 72% of the total proposed millage.
Millage Comparison2008-2009
2009-2010
2010-2011
Difference
RLE 4.523 5.260 5.767 .507Disc. Mills
.498 .748 .748 .000
Add. Disc. Mills
.097 .000 .000 .000
Capital Mills
1.750 1.500 1.250 (.250)
Critical Op
.250 .250
Total Mills
6.868 7.508 8.015 .507
**Millage rates are Established for each schoolDistrict by the StateLegislature through the FEFP, and by state statute.
Millage Comparison
2002/03 2003/04 2004/05 2005/06 2006/2007
2007/2008
2008/2009
2009/2010
2010/2011
6.5
6.7
6.9
7.1
7.3
7.5
7.7
7.9
8.1
8.3
8.5
8.7 8.572
8.346
8.06500000000001
7.882
7.012 6.966.86799999999999
7.508
8.015
This year’s tax roll brings the District’s tax roll back to 2005 levels
Tax Roll History
2003 2004 2005 2006 2007 2008 2009 2010 20110
20,000,000,000
40,000,000,000
60,000,000,000
80,000,000,000
100,000,000,000
120,000,000,000
Effects on TaxpayersScenario Old Value New Value 7.508
Old Tax8.015
New TaxDifference
14% $100,000 $86,000 $563.10 $488.92 ($74.18)
14% $150,000 $129,000 $938.50 $833.56 (104.94)
5% $100,000 $95,000 $563.10 $561.05 ($2.05)
5% $150,000 $142,500 $938.50 $941.76 $3.26
3% $100,000 $103,000 $563.10 $625.17 $62.07
3% $150,000 $154,500 $938.50 $1,037.94 $99.44
Millages and AmountsTentative Millage
Amount to be Raised
Required Local Effort
5.767 $326,535,777
Basic Discretionary
.748 $ 42,352,829
Critical Operating
.250 $ 14,155,358
Capital Outlay 1.250 $ 70,776,786
Total 8.015 $453,820,750
Tentative Budget
FUND TYPE AMOUNTGeneral (Operating) $733,778,867Special Revenue - Food Service 41,581,151Special Revenue – Federal Grants 83,560,877 Debt Service 48,903,428Capital Projects 377,169,583Internal Services 110,678,483
TOTAL $1,395,672,389
Budget Facts
Each budget fund is earmarked for specific purposes:
• General-education of students and operating expenses of the district
• Debt service-payment of debt• Capital-used to build schools, buy
equipment, and provide maintenance services
Budget Facts
Each fund is earmarked for specific purposes:
• Food Service-supports the breakfast and lunch program for all students
• Special Revenue-federal funds that must be used for the specific purpose of the grant
• Internal Service-accounts for the insurance costs of the district
General Fund• Our major source of
revenue for the district’s daily operations
• Now budgeted at $733.8 million (53% of total budget)
• Supports approximately 81,000 students
FEFP Revenue
• Total FEFP Revenues are $572.4 million• $3.7 million increase over the prior year,
but a decrease in per pupil funding• Generates $7,088 per student• Base student allocation decrease of $7 per
student to $3,623.76• 14% decrease in the tax roll from last year
means 36% of FEFP dollars are state funded
Where It Goes
Instruction & Direct School Expenses
65%Student Transportation7%
Operations/Maint12%
Support Services3%
Contingency/Reserve11%
Other1%
Food Services
• Current budget is $41.6 million
• Budget includes breakfast for every child (at no cost to parents)
• No increase in lunch prices for 2011
Special Revenue• Includes Title I, IDEA,
and other federal grants
• Also includes all ARRA “stimulus” dollars
• Currently budgeted at $83.6 million
• Estimated to grow in the next few months
Capital Budget• Currently budgeted at $377.2 million• Large decrease to capital funds due to
decrease in tax roll (14%) and millage rate• Capital millage will be reduced by .25 to
accommodate need for critical operating millage
• Five year plan has three K-12 school and two adult facilities for next five years
• Maintenance/renovations/technology is the major focus
Budget Shortfall Fund• Budget shortfall fund this year will be used to
protect us from loss of stimulus funds• Will also be used to absorb prorations
throughout the year• Already suffered some revenue loss from first
calculation due to tax roll decline ($1.1 million)• Budget shortfall fund is currently $26,968,981
Class Size StrategiesPhase I• Elementary schools allocated at 18 and 22• Designated “growth” schools received
additional teachers to start class sizes low• Actively looking to hire retired teachers (at
suggestion of Foundation for Lee County Public Schools Board)
Class Size Strategies
Phase I• Secondary schools allocated teachers at .5
under cap• Secondary schools should work to:
• Schedule all certificated personnel (APs,Guid,Media)• Invite teachers to work extra period• May need to fill in with long term subs as co-teachers
Class Size Strategies
Phase II (if vote does not pass in November)• Will need to hire additional teachers at all
levels• May also need additional temporary
classroom space• Total cost of Phase II=$5 million• Reserve set aside in budget for phase II
implementation
Class Size Strategies
• Phase I has been implemented• Cost of $5 million• Phase II will be implemented at change in
semester if necessary at additional $5 million cost
Lee County Schools Budget• Supports 114 schools• An estimated 81,000 students• Supports the initiatives of the state and
strategic plan• Safety• Reading and Math initiatives• Access to accelerated programs• Intensive assistance to get every child on
grade level
Lee County Schools• One of only nine districts that have improved
every year for the past six years• More “A” schools than ever before• Graduation rate is the highest ever and dropout
rate is the lowest ever• Focused on continuous improvement• We still have much more work to do to reach
every child
AN “A” SCHOOL DISTRICT
Our VisionTO BE A WORLD CLASS SCHOOL SYSTEM
We respectfully submit this budget in support of our vision, our mission, the students and employees
of the Lee County School District, and the Citizens of Lee County.
Tonight’s Action1. Adopt all proposed millages for the 2010-
2011 tentative budget
2. Adopt the tentative budget for the 2010-2011 fiscal year
3. Adopt all resolutions related to the millages and budget
Superintendent’s Recommendation
1. Recommend that the Lee County School Board adopt the 2010-2011 tentative proposed required local effort millage of 5.767 mills with a proposed amount to be raised of $326,535,777. The RLE millage includes basic RLE of 5.731, and a prior period adjustment millage of .036.
Superintendent’s Recommendation
2. Recommend that the Lee County School Board adopt the 2010-2011 tentative proposed basic discretionary millage of .748 mills with a proposed amount to be raised of $42,352,829.
Superintendent’s Recommendation
3. Recommend that the Lee County School Board adopt the 2010-2011 tentative proposed critical operating millage of .250 mills with a proposed amount to be raised of $14,155,358.
Superintendent’s Recommendation
4. Recommend that the Lee County School Board adopt the 2010-2011 tentative proposed capital outlay millage of 1.250 with a proposed amount to be raised of $70,776,786. The total millage will equal 8.015 mills with a total amount to be raised of $453,820,750. The total millage rate to be levied does not exceed the roll back rate. It is a decrease in the roll back rate of 8.79%.
Superintendent’s Recommendation
5. Recommend that the Lee County School Board adopt the Resolution Determining Revenues and Millages Levied and the Resolution Adopting the Tentative Millage Rates for the fiscal year 2010-2011.
Superintendent’s Recommendation
6. Recommend that the Lee County School Board adopt the tentative budget and related resolution adopting the tentative budget for the 2010-2011 school year as follows:
1. General Operating $733,778,8672. Special Revenue Budget $125,142,0283. Debt Service Budget $
48,903,4284. Capital Outlay Budget $377,169,5835. Internal Service Budget
$110,678,483Total Tentative Budget
$1,395,672,389
Superintendent’s Recommendation
7. Recommend that the Lee County School Board accept the 2010 Certification of Taxable Value for Lee County, Form 420S, and authorize the Superintendent to complete and execute the form.
Superintendent’s Recommendation
8. Recommend that the Lee County School Board schedule a public hearing on the final 2010-2011 millage levies, final budget, and class size strategies for the 2010-2011 school year for Tuesday, September 14, 2010, at a specially scheduled board meeting, to begin at 5:05 P.M. at the Lee County Public Education Center, Board Room.