Transcript Budget hearing 1

Madison City Schools
2015 Budget
FY 2015 Proposed Budget
1st Public Hearing
September 2, 2014
Empowering Students
for Global Success
Requirements for Budget Hearings
Each Board of Education is required to:
(1) Hold at least two open public hearings;
(2) Conduct hearing during a regular
Board meeting;
(3) Conduct hearing at a convenient time and
place; and
(4) Publicize the date and time of the
hearings.
3
Purpose of Hearings





Enhance Planning Process
Accountability
Inform Community
Provide a Forum for Public Input
Foster Public Support for School System
4
Introduction

All anticipated revenues from State,
Federal and Local sources are included

Conservative revenue estimates have
been used on local sources

Resources have been assigned to various
programs to best serve the needs of
students
5
Key Factors Affecting Budget








Instructional Needs
Enrollment
Personnel Costs
State Funding
Federal Budget Constraints
Local Revenue Projections
Facilities
Capital Planning
6
Budget Process
Designed to develop a tool for the
school system to use in order to
provide an overall plan for the use of
financial resources that will best serve
the needs of the student body and
encourage the concept of site based
management.
7
Madison City 2015
Budget Objective
Maintain pupil/teacher ratios
 Control expenses

◦ Justify request

Maintain adequate fund reserves
8
ETF Budget Highlights
•System ADM increased by 178.37
•Funded Teacher Units increased by 10.32
•Classroom Student Materials (Teacher Money) $310/unit
•Textbooks-$35.00/ADM ($757,904 budget)
•Madison receives $332,947
•ETF (Foundation Program) increased by $1,204,794
•PEEHIP increased by $792.00 per employee/annually
•Transportation – Increased by $164,000
•10 Mill Chargeback Increased by $354,580
•10 Mill Chargeback Statewide Decreased by $1,837,130
Last Year 10 Mill Chargeback Statewide Increased by (9,881,910)
9
LEA Allocation
Foundation Program
FY 2013-2014
Change
System ADM
FY 2014
FY 2015
FY 2014-2015
Change
315.60
9,334.35
9,512.72
178.37
Teachers
Principals
Assistant
Principals
17.11
1.00
2.00
522.6
11.00
13.00
532.92
11.00
12.50
10.32
0.00
(0.50)
Counselors
Librarians
Career Tech
Directors
1.50
(3.00)
0.00
16.50
13.00
0.25
17.00
13.00
0.25
0.50
0.00
0.00
576.35
586.67
10.32
Foundation Program
Units
Total Units
18.61
10
Analysis of Local Funds
Within Foundation Program
Funds
FY 2015
FY 2014
FY 2013
Foundation Program
$ 49,209,196.00
$ 47,649,822.00
$ 44,749,116.00
State
$ 43,158,356.00 88%
$ 41,953,562.00 88%
$ 39,171,716.00
88%
Local- 10 Mills
$ 6,050,840.00 12%
$ 5,696,260.00
$ 5,577,400.00
12%
12%
Total Foundation Units
586.67
576.35
557.74
State Foundation Units
516.27
507.19
490.81
Local Foundation Units
70.4
69.16
66.93
11
Breakdown of teaching units by
Source of Fund
State Other State
Earned
Sources
535.93
10.15
Federal
Funds
Local
Funds
18.07
9.86
Teacher Units
12
LEA Allocation
State Funds
FY 2015
FY 2014
Change
School Nurse
Program
337,163
332,452
4,711
Technology
Coordinator
27,147
27,147
TransportationOperating
Allocation
2,558,373
2,394,373
164,000
TransportationFleet Renewal
324,000
294,000
30,000
Capital
Purchase
2,271,735
2,262,884
8,851
At Risk
92,678
87,452
5,226
Preschool
Program
29,800
25,128
4,672
-
13
Student Population 1992-2015
BJHS
Renovation
BJHS
Addition
Stadium
Discovery Renovation
Heritage Addition
BJHS
Enrollment by School
Bob Jones
2014-2015
As of
Difference
8/25/2014
1,862.85
1,715.00
(147.85)
James Clemens
1,403.65
1,597.00
193.35
Discovery
780.25
749.00
(31.25)
Liberty
746.85
762.00
15.15
Heritage
787.30
811.00
23.70
Rainbow
745.05
722.00
(23.05)
Columbia
755.92
769.00
13.08
Horizon
648.30
614.00
(34.30)
Madison
526.75
560.00
33.25
Mill Creek
744.70
830.00
85.30
West Madison
453.10
452.00
(1.10)
Central Office
58.00
58.00
-
9,512.72
9,639.00
126.28
School
Total
2013-2014
ADM
15
Enrollment by School
School
Bob Jones
James Clemens
Discovery
Liberty
Heritage
Rainbow
Columbia
Horizon
Madison
Mill Creek
West Madison
Central Office
Total
2013-2014
ADM
1,862.85
1,403.65
780.25
746.85
787.30
745.05
755.92
648.30
526.75
744.70
453.10
58.00
9,512.72
2014-2015
As of
8/25/2014
1,715.00
1,597.00
749.00
762.00
811.00
722.00
769.00
614.00
560.00
830.00
452.00
58.00
9,639.00
Difference
(147.85)
193.35
(31.25)
15.15
23.70
(23.05)
13.08
(34.30)
33.25
85.30
(1.10)
126.28
2015 Projected
Enrollment
1,756.00
1,615.00
775.00
752.00
800.00
717.00
754.00
649.00
565.00
768.00
455.00
58.00
9,664.00
16
Madison City Schools
2014-2015 Budget
EXHIBIT B-I-A
GENERAL
--------------
GOVERNMENTAL
SPECIAL
DEBT
REVENUE
SERVICE
---------------------------
REVENUES
STATE REVENUES
FEDERAL REVENUES
LOCAL REVENUES
OTHER REVENUES
TOTAL REVENUES
47,849,508.00
327,000.00
29,404,582.00
374,112.20
77,955,202.20
4,130,498.00
4,552,507.00
7,173,620.00
150,000.00
16,006,625.00
2,505,284.89
0.00
2,675,915.00
0.00
5,181,199.89
90,449.60
0.00
8,500.00
0.00
98,949.60
0.00 54,575,740.49
0.00
4,879,507.00
1,603,940.00 40,866,557.00
0.00
524,112.20
1,603,940.00 100,845,916.69
EXPENDITURES:
INSTRUCTIONAL SERVICES
INSTRUCTIONAL SUPPORT SERVICES
OPERATIONS & MAINTENANCE
AUXILIARY SERVICES
GENERAL ADMINISTRATIVE SERVICES
CAPITAL OUTLAY
DEBT SERVICES
OTHER EXPENDITURES
TOTAL EXPENDITURES
44,072,687.97
13,266,592.98
8,765,057.00
3,613,714.10
2,634,794.00
0.00
0.00
707,142.00
73,059,988.05
6,861,491.06
2,793,333.21
583,185.00
5,423,490.07
45,883.00
0.00
0.00
910,520.13
16,617,902.47
0.00
0.00
0.00
0.00
0.00
0.00
9,270,530.33
0.00
9,270,530.33
0.00
0.00
0.00
1,000,000.00
300.00
20,799,967.26
0.00
0.00
21,800,267.26
348,555.00 51,282,734.03
640,587.00 16,700,513.19
8,850.00
9,357,092.00
118,115.00 10,155,319.17
0.00
2,680,977.00
0.00 20,799,967.26
0.00
9,270,530.33
144,350.00
1,762,012.13
1,260,457.00 122,009,145.11
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES
OTHER FUND USES
TOTAL OTHER FUND SOURCES (USES)
458,416.99
5,388,758.56
(4,930,341.57)
2,428,520.77
1,092,638.08
1,335,882.69
6,765,245.44
2,610,387.16
4,154,858.28
1,000,000.00
0.00
1,000,000.00
(35,127.42)
724,605.22
BEGINNING FUND BALANCE - OCT 1
16,194,763.57
5,154,152.56
10,324,826.91
23,596,569.67
516,816.84
55,787,129.55
ENDING FUND BALANCE – SEPT 30
16,159,636.15
5,878,757.78
10,390,354.75
2,895,252.01
756,460.24
36,080,460.93
17
FUND TYPES
DESCRIPTION
----------------------------------------
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER FUND USES
CAPITAL
PROJECTS
--------------
65,527.84 (20,701,317.66)
74.16 Operating Days of Fund Balance
FIDUCIARY
EXPENDABLE
TRUST
--------------
46,200.00
150,039.60
(103,839.60)
TOTAL
(Memo Only)
--------------
10,698,383.20
9,241,823.40
1,456,559.80
239,643.40 (19,706,668.62)
Total Proposed Budget  FY 15
18
Proposed General Fund Budget
FY 2015
Revenue




State
$ 47,849,508
Federal
$
327,000
Local
$ 29,404,582
Other Uses $
374,112
TOTAL
$77,955,202
19
Per Pupil Expenditure - 2013
School System
ADM
Total
Expenditures
PPE
Rank
School System
ADM
Total
Expenditures
PPE
Rank
Lowndes County
1,754.45
22,956,017
13,084
1
Pickens County
2,733.60
24,698,464
9,035
40
Homewood City
3,661.15
46,567,396
12,719
2
Trussville City
4,232.60
38,181,515
9,021
41
Anniston City
2,026.90
23,697,213
11,691
3
Ozark City
2,281.90
20,579,605
9,019
42
Mountain Brook City
4,467.15
52,107,329
11,665
4
Choctaw County
1,702.70
15,269,735
8,968
43
Marengo County
1,263.40
14,160,175
11,208
5
Marshall County
5,616.45
50,342,731
8,963
44
Bullock County
1,492.70
16,550,903
11,088
6
Scottsboro City
2,626.15
23,439,377
8,925
45
Greene County
1,224.50
13,104,990
10,702
7
Boaz City
2,135.85
19,002,793
8,897
46
Hoover City
13,688.75
144,564,183
10,561
8
Franklin County
3,148.85
28,008,731
8,895
47
Conecuh County
1,590.95
16,744,222
10,525
9
Randolph County
2,248.80
19,954,500
8,873
48
Sheffield City
1,077.85
11,326,456
10,508
10
Fayette County
2,379.20
21,107,136
8,872
49
Coosa County
1,147.45
11,988,960
10,448
11
Muscle Shoals City
2,827.05
25,061,128
8,865
50
Florence City
4,330.60
44,993,598
10,390
12
Talladega City
2,350.30
20,819,181
8,858
51
Tuscaloosa City
9,869.00
102,300,375
10,366
13
Oxford City
4,105.55
36,323,152
8,847
52
Athens City
3,179.75
32,678,473
10,277
14
Tuscumbia City
1,481.95
13,110,552
8,847
53
Colbert County
2,695.50
27,601,379
10,240
15
Troy City
2,099.65
18,565,470
8,842
54
Madison City
9,334.35
82,436,752
8,832
55
MCS
8,832.00
Average
8,871.00
Min
7,238.00
Max
13,084.00
20
Value of a Mill in Alabama School
Districts FY 2013
$6,000,000
$5,000,000
Mobile County
$4,000,000
Baldwin
$3,000,000
Val Mill
Birmingham
and Jefferson
$2,000,000
Montgomery
County and
Shelby
Hoover
$1,000,000
Madison City
$605,084
$0
Average - $399,517
Min - $14,548
Max - $5,039,112
Madison City - $605,084
Madison County ½ Cent Sales Tax
Collections
Last 28 Years
Major Local Revenue
1999-2015
Ad-Valorem
(County, District & Madison)
8000000
7000000
6000000
5.5
5000000
6.5
4000000
4
3000000
11
10.5
2000000
9
1000000
2015
2014
2013
2012
2011
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
2000
1999
0
Major Local Revenue
1999-2014
Sales Tax
(County, District & Madison)
General Fund Local Revenues
Revenue
2015 Budget
Amount
% of
Change
One-Half Cent Sales Tax
$
4,418,544.00
2%
One Cent Sales Tax
$
3,832,969.00
2%
4.0 Mill District Ad. Val. Tax
$
2,275,134.00
2%
5.5 Mill County-Wide Ad Val. Tax
$
4,269,759.00
4%
6.5 Mill District Ad. Val. Tax
$
3,689,407.00
2%
10.5 Mill District Ad. Val. Tax
$
669,709.00
4%
11 Mill City Ad Val. Tax
$
7,145,094.00
4%
9 Mill Ad Val. Triana
$
95,768.00
4%
TVA In Lieu
$
2,300,000.00
1%
Other
$
708,198.00
GENERAL FUND TOTAL
*Madison City One Half Cent Sales Tax
-15%
$ 29,404,582.00
2%
$
0%
2,672,415.00
*Revenue is recorded in Debt Service Fund
25
General Fund Local Revenues
26
General Fund Salary & Benefits
Expenditures
Salary and Benefit Expenditures
61,864,405.00
Other General Fund
Expenditures
16,584,342.00
Total General Fund Expenditures
78,448,747.00
27
Proposed General Fund Budget – FY 2015
Expenditures
Instruction/Instructional Support
$57,339,281
Operations/Maintenance
$8,765,057
Transportation
$3,613,714
Administrative
$2,634,794
Debt Service
$4,154,858
Transfer CNP ( Lunchroom Program)
$1,225,900
Other
$715,143
Total
$78,448,747
28
Functional Services Per-Pupil Expenditures
Proposed General Fund Budget FY
2015 - Expenditures
30
Instructional Per Pupil
Expenditures
Instruction
$44,072,688
Direct Classroom Expenditures
Teacher Salaries
Teacher Aides
Major Budget Items
Salaries & Fringes
Materials & Supplies, Textbooks
and Equipment
Purchased Services
$41,707,599
$1,242,237
$1,122,852
32
Instructional Support
$13,266,593
Counseling Services
Media/Technology Services
School Adm. Services
Health Services
Instructional Resource
Staff Development/ARI
Major Budget Items
Salaries and Fringes
Materials& Supplies, Textbooks
and Equipment
Purchased Services
$11,715,184
$631,600
$919,809
33
Operations & Maintenance
$8,765,057
Major Budget Items
Salaries & Fringes
$3,162,987
Utilities, Insurance & Telecommunications
$2,999,720
Maintenance Supplies & Equipment
$
Purchased Services
$1,890,500
711,850
34
Transportation
$3,613,714
64 Bus Routes
FundingState
$ 2,558,373
Local
$ 1,055,341
Major Budget Items
Salaries & Fringes
$ 2,664,913
Fuel, Equip, Supplies and
Other Purchased Services
$
948,801
35
General Administrative





$2,634,794
Board of Education
Superintendent & Administrative Staff
Accounting
Personnel Department
Purchased Services
(Legal, Professional, Insurance, Auditing)
36
Other Programs



Pre-School
Other
Transfers to Other Programs
◦ Child Nutrition Program
◦ Debt Service
$6,095,901
$
$
701,142
14,001
$
$
1,225,900
4,154,858
37
Special Revenue Funds
$16,617,902
Special revenue funds included in the budget are
comprised of federal funds that have specific
guidelines and limitations on the expenditure of
these funds. Local school public funds are also
included in this group. Listed on the next slide are
the primary programs and allocations for FY
2015.
38
Special Revenue - Major Funding Programs
ACCESS
$ 3,800,000.00
IDEA-B SPECIAL EDUCATION
$ 1,577,180.00
IDEA-B PRE-SCHOOL
$
33,224.00
CAREER TECH
$
59,176.00
TITLE I
$ 516,626.00
TITLE I, PART D
$
TITLE II, PART A
$ 103,851.00
TITLE III -ELL
DODEA-SECONDARY
AIR FORCE/ ROTC
$
71,502.00
54,695.00
$ 634,400.00
$
45,713.00
CHILD NUTRITION PROGRAM
$ 5,393,975.00
LOCAL SCHOOLS-PUBLIC FUNDS
$ 5,028,565.00
39
Title I
$ 516,626
◦ Personnel
 Adm. Unit
 Teacher Units
 Support Units
.15
1.50
1.50
◦ Salaries/fringes(Includes Tutors)
◦ Instructional Materials
$ 403,594
$ 113,032
40
IDEA-B – Special Education
$ 1,577,180
Salaries and Fringes
$ 1,485,742
Contracts
$
91,438
Staff Summary
17.5 Teacher Units
1 Psychometrist/Behavioral Specialist
11 Mini Bus Aides
41
Title II – Part A
2 Teachers – Class Size Reduction
 Professional Development

$103,851
$ 100,871
$2,980
42
Child Nutrition Program

$5,393,975
Revenue
◦USDA
$ 1,431,400
◦Sales and Commissions
$ 2,577,275
◦Transfers from General Fund
$ 1,225,900
◦Other
$
159,400
43
Child Nutrition Program

Expenditures
◦
◦
◦
◦
◦
◦
Labor
Food
O/M
Supplies
Indirect Cost
Other
$2,316,443
$1,702,000
$ 401,960
$ 216,800
$ 430,605
$ 178,114
44
Debt Service
$9,270,530
This fund reflects the annual debt payment (principal and
interest) of the Madison City Board of Education on its
outstanding debt as of October 1, 2014.
Funding Sources
• Public School Fund
$2,271,734
• Transfer General Fund
$4,154,858
• Transfer Half Cent Sales Tax
$2,610,387
• Fleet Renewal Fund
$233,551
45
Madison City School's Outstanding
Debt
46
Madison City School's Outstanding Debt
Fiscal Year
2014-2015
2015-2016
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025
2025-2026
2026-2027
2027-2028
2028-2029
2029-2030
2030-2031
2031-2032
2032-2033
2033-2034
2034-2035
2035-2036
2036-2037
2037-2038
2038-2039
TOTAL
Total
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
9,143,755.13
9,131,077.86
9,126,889.81
9,127,050.57
9,121,826.75
9,158,688.11
9,349,330.63
9,333,397.26
9,336,563.20
10,104,683.33
11,047,875.18
9,160,314.88
9,580,987.56
7,130,124.08
6,658,243.23
6,641,193.42
6,650,302.64
6,649,770.50
6,639,983.26
5,687,298.75
5,689,120.63
5,691,576.88
5,690,851.25
5,691,270.00
5,687,783.75
$ 197,229,958.66
47
Capital Projects Fund
$21,800,267
Bob Jones Renovation
 Swimming Facility
 MES and LMS Parking Lot Resurfacing
 HVAC at Madison Elementary
 City Stadium Bleachers
 Purchase School Buses

48
FY 2015 Proposed Budget
1st Public Hearing
September 2, 2014
2014-2015
Salary Schedule
Presentation
50