Transcript USD 505 Chetopa – St. Paul

USD 505
Chetopa – St. Paul
Budget and Financial Status
December 2009
State General Fund Receipts and Expenditures, 2001-2011
Receipts
Expenditures
$6,500,000
$6,000,000
Dollars in Thousands
$5,500,000
$5,000,000
$4,500,000
$4,000,000
$3,500,000
$3,000,000
$2,500,000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Current Year State General Fund
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Receipts down $286.7 million (5.1%)
Beginning balance down $476.9 million
Total available down 12.5%
Adopted budget reduced $451.5 million
Allotments: $283.3 million ($86 m. ARRA)
Remaining deficit (ex. K-12 finance) $97.8m
Governor’s proposals requiring legislative
action: $90+ million, mostly from highway
fund
Current Year School Impact
• Published budgets: 4.8% base aid cut ($138 m)
• Capital Outlay: $25.6 million (equals $40 base)
• November Allotment: $36.7 million in general
aid; equals $56 base cut (1.3%)
• $20 million short local revenue = $30 base
• $80 million enrollment not funded = $120 base
• Special Ed: $13.5 million not funded
• $86 million stimulus funding advanced from
next year
Current Year School Impact
• Revised base $4,012, 9.5% below last year
• General fund budgets $205.5 million below
last year; $134 million below base at $4,218
• Districts must cut $82.7 million from budgets
• Loss of employment and services...
• cut 2,100 licensed positions...
• cut 1,600 non-licensed positions...
• other reductions to save $168 million
State General Fund Next Year
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GOOD...
Tax receipts projected up $131.6 million (2.5%)
BAD...
Replenish transfers: $256.7 million (current law)
Replace $86 million ARRA for K-12 education
$118 million for caseloads, $42 million for KPERS, $25
million for special education
• Requires $358.7 million adjustments for zero ending
balance
• 50% from K-12 education = $274 base budget cut
(6.8%)
• $194 million stimulus funds expire in FY 12
What will districts have to cut?
• Programs and positions recently added to
help students but not legally required
• Personnel
• Local and state expenditures for goods
and services
• Cuts in district employment and spending
will offset private sector growth
Key School Funding Vocabulary
• Base State Aid Per Pupil (BSAPP)
– The amount set in law that is used to compute
all other amounts.
• Weighted Enrollment (WE)
– Actual enrollment PLUS factors for additional
expense of instruction for certain groups of
students.
• Example: Approximately 450,000 students enrolled
in the state; approximately 650,000 when weights
are considered. Every district varies in WE.
–
http://skyways.lib.ks.us/ksleg/KLRD/Publications/2009Briefs/i-i-1-school-finance.pdf
Key School Funding Vocabulary
• General Fund Budget (state funding)
– Essentially the district weighted enrollment
times the BSAPP
• Local Option Budget (raised locally with
possible state contribution based on district
wealth)
• These two are the traditional sources for
payroll, utilities, insurance and general dayto-day operation
Key School Funding Vocabulary
• Capital Outlay Funds
– CANNOT be spent for operational costs!
• Bond/Interest Funds CANNOT be spent for
operational costs
• Other Categorical Funds (at-risk, at-risk preschool, summer school, professional development, driver
ed, textbook, food services, vo-ag, SpEd, virtual, Title...)
– Can ONLY be spent in specific ways
• BOTTOM LINE: Decreases in the BSAPP
generally are reflected in cuts in operational
money: positions, programs, payroll
Falling Base Budget Per Pupil
• After 2008 Legislature, districts started planning for
this school year using a BSAPP of $4,492
• BSAPP was cut four times before budgets were
adopted, to $4,218 (93% of $4,492)
– $4,433, $4,400 (FY09 allotment), $4,280 (09 omnibus), $4,218
• New estimates (more kids, more free lunch, lower
property values) this year forced a cut of $150 to
$4,068, (91% of $4,492)
• November 23: Governor’s allotments to deal with $235
million revenue drop. The BSAAP falls to $4,012
(89% of $4,492)
Falling Base Budget Per Pupil
• Governor shifts $86 million in ARRA funds from
FY 2011 to this year. Without that shift, base
could have been cut $130 to $3,882 (86% of
$4,492).
• Prior to Governor’s action and shift of ARRA
funding, state faced estimated $263.5 million
shortfall next year.
• If K-12 was cut 52%, districts would lose $137
million, $209 on the base, to $3,673 (81.8% of
$4,492) for FY11.
• Loss of remaining $108 million ARRA funding in
FY12 could reduce base $165 to $3,508 (78% of
$4,492).
Base State Aid Per Pupil
School Year
BSAPP
2001-02
3,870
2002-03
3,863
2003-04
3,863
2004-05
3,863
2005-06
4,257*
2006-07
4,316
2007-08
4,374
2008-09
4,400
2009-10
4,012
Statutes provide for a BSAPP of $4,492 for 2009-10
and each school year thereafter.
Base State Aid Per Pupil
Statutory BSAPP
$ 4,492
BSAPP Following
Legislative Adjournment
$ 4,280
BSAPP Following
Governor’s Allotments
$4,012
Educational Requirements
in the Same Time Period
• This year, federal law for Title I schools, and
Kansas regulations for all schools, mandated
81.3% of students score Proficient or Better in
Reading; 76.4% in Math. (Scores exceeded
those targets in the 08-09 school year.)
• For next school year, when the base could be
82% of the amount originally allocated for 09-10,
targets will have increased an average of 15%.
• For the 11-12 school year, when the base could
fall to 78% of the amount originally allocated for
09-10, targets will have increased an average of
over 20%.
Projected Outcomes Cost and Funding
Cost of Student Outcomes
General Fund plus LOB Aid
$5,000
$4,500
$4,000
(Millions)
$3,500
$3,000
$2,500
$2,000
$1,500
$1,000
$500
$0
FY
2003
FY
2004
FY
2005
FY
2006
FY
2007
FY
2008
FY
2009
FY
2010
FY
2011
FY
2012
What’s It Look Like
in Our District?
• 2008-09 budget = $5,313,632
• Board approved/published budget at
$4280 BSAPP = $5,201,570 (-$112,062)
• Most recent BSAPP $4,012 = $5,014,419
(-$187,151 for total of -$299,213)
• Next year’s budget at same enrollment
with BSAPP of $3,673 = $4,702,634
(-$311,785)
Two Important Unknowns
• Montoy Decision
http://skyways.lib.ks.us/ksleg/KLRD/Publications/2006_SupremeCtDecisionSum.pdf
– How would courts and legislators react to a
possible new lawsuit?
• American Recovery and Reinvestment Act
(ARRA)
– If state appropriations do not meet certain
requirements, it could jeopardize the money
the state has already used or plans to use to
fund the budget.
Survey—USD Reductions
1. How many licensed positions were
eliminated for the 2009-10 school year?
Est. Dollars
Reduced
Headcount
Administrators
133
$
9,707,109
Teachers
1,160
53,823,567
Coaches
583
3,969,786
Other
225
5,672,252
TOTAL
2,101
$
73,172,714
Survey—USD Reductions
2. How many non-licensed positions were
eliminated for the 2009-10 school year?
Headcount
Est. Dollars
Reduced
Food Service
111
Bus Drivers
70
882,820
Custodians &
Maintenance
278
6,647,964
Paraprofessionals
566
9,015,962
Coaches
234
616,865
Other
344
7,650,066
TOTALS
1,603
$
$
1,534,779
26,348,456
Survey—USD Reductions
3. How other cost-saving measures were
reduced/eliminated for the 2009-10
school year?
Program
Before School
After School
Summer School
Parents as Teachers
Fine Arts
Language Arts
Career & Technical Education
Est. Reductions
47,500
1,005,671
2,213,672
259,416
328,623
78,500
654,091
Survey—USD Reductions
How other cost-saving measures were
reduced/eliminated for the 2009-10
school year? (continued)
Program
All-Day Kindergarten
In-District Professional Development
Out-District Conferences
Extracurricular Activities
Shortened School Year
Transportation
Closing of Attendance Center(s)
Est. Reductions
25,500
3,657,528
3,015,233
1,054,256
4,491,382
3,344,869
2,454,557
Survey—USD Reductions
How other cost-saving measures were
reduced/eliminated for the 2009-10
school year? (continued)
Program
Est. Reductions
Delay Purchase of Textbooks
6,606,054
Delay Purchase of School Buses
7,243,132
Other
31,212,762
TOTAL
67,692,746
USD 505
Reductions for 2009-2010:
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Item
cut
Limited library budget
$20,000
No coffee purchases
$ 1,000
Discontinue staff agendas
$ 600
Eliminate district-provided food/gifts to staff $ 6,000
No ordering colored copy paper
$ 1,000
Shorten calendar by 10 days
$26,000
Less in retirement payments
$ 7,400
Limit classroom supplies
$75,000
Large ticket items (vehicles, books)
$60,000
Total:
approx. $197,000
What else was cut for 2009-2010?
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A+ staffing adjustment
Eliminate 2.5 classified positions
Reduce Chetopa after-school
Summer school
Eliminated coach clinics
Limiting field trips
Limit PD
Reduce Greenbush services
Total all cuts for 2009-10
$ 7,000
$30,000
$19,000
$15,000
$ 2,000
$ 2,000
$ 1,000
$15,000
$288,000
What’s It Look Like
in Our District?
• 2008-09 budget = $5,313,632
• 2009-2010 Board approved/published
budget at $4280 BSAPP = $5,201,570
(-$112,062)
• Most recent BSAPP $4,012 = $5,014,419
(-$187,151 for total of -$299,213)
• Next year’s budget at same enrollment
with BSAPP of $3,673 = $4,702,634
(-$311,785)
What we have going for us...
• Bond issue
– New building incentives this year and next
– Bond monies used to build, remodel, provide, and
furnish as described in the election document
• Special funds have been built up over the past
six years for just such an emergency
– Remember, categorical funds are limited in their use
– Capital outlay ($902,649)
– Contingency reserve ($449,416) is a one-time use;
must be replenished if used
• Virtual school enrollment helped
What else can we do?
• Administrative team and board of
education will hold planning sessions for
possible cuts for 2010-2011 and
2011-2012
• Any and all options will be considered
• Your input is valued
• Any ideas you have to offer will be
considered
Summary
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Working with extremely less funding
Enrollment issues
Good balances in categorical funds
Vision planning helped tremendously
We will do what we can to preserve
services to students
• We will do what we can to preserve
jobs