Transcript W.I.S. ISAT RESULTS (Students in Academic Warning)

OLYMPIA CUSD NO. 16
MISSION STATEMENT
The mission of the Olympia School District is to
graduate all students instilled with a hunger for
life long learning based on rigorous
standards of quality and
excellence, achieved through a
partnership of school, family,
and community.
A TRADITION OF EXCELLENCE
IN EDUCATION
What Do
You See?
Young
Girl or An
Old
Woman?
DEFICIT VS GAP
• Deficit is the difference between revenue and
expenditures in one given year.
• Gap is the anticipated difference between
revenue and expenditures including the
spending of early tax monies, and spending
down working cash fund, FY 04 revenue
enhancements and FY 04 cost containments.
CLOSING THE 3,890,000 GAP
1,100,000
935,000
Cost Reductions
Revenue Enhancement
Working Cash
1,500,000
355,000
Taxes Received for
2004-05
2001-2002 Expenditures By Fund
9%
7%
5%
11%
2%
5%
Fire and Safety
Bond and Interest
Transportation
Operations and Maintenance
Retirement
66%
Purchased Services
Education Fund
2001-2002 O&M Fund Expenditures
18%
34%
Purchased Services
Capital Outlay
Supplies and Materials
21%
27%
Salaries and Benefits
2001-2002 Education Fund Expenditures
0% 1%
6%
7%
Other Objects
6%
Capital Outlay
Tuition and Transfers
Supplies and Materials
Purchased Services
Salaries and Benefits
80%
Education Fund Revenue
99-02 Audited, 03-06 Projected
14,500,000
14,000,000
Includes $1.5
Million Transfer
from Working Cash
Includes $1Million
Transfer from
Working Cash
13,500,000
13,000,000
12,500,000
12,000,000
11,500,000
11,000,000
99-00
00-01
01-02
02-03
03-04
04-05
05-06
Education Fund
Fiscal
Year
01-02
02-03
03-04
04-05
05-06
Revenue
over(under)
Expenses
Working
Cash
Used
(1,788,000)
(1,467,000)
(1,893,000)
(2,310,000)
1,000,000
1,500,000
900,000
Fund
Balance
30-Jun
1,333,262
544,337
577,168
(449,921)
(2,795,524)
Early
Taxes
1,250,000
1,250,000
1,250,000
1,250,000
Operations & Maintenance Fund
Fiscal
Year
01-02
02-03
03-04
04-05
05-06
Revenue
over(under)
Expenses
(231,000)
(461,000)
(421,000)
(687,000)
Working
Cash
Used
300,000
Fund
Balance
30-Jun
443,467
211,947
5,053
(459,391)
(1,174,882)
Early
Taxes
216,000
216,000
216,000
216,000
Revenue transferred to the Operations & Maintenance Fund
Fiscal Year
2002-03
2001-02
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
1992-93
1991-92
Total:
138,838
189,532
222,306
229,698
194,323
224,607
238,215
246,645
985,964
98,209
103,292
1,169,461
4,041,090
*
* includes Working Cash and Transportation Funds interest earned
and Bond & Interest Fund dollars from retired issues
Education and Working Cash Fund Balances
4 mill
3 mill
2 mill
1 mill
0
-1 mill
-2 mill
-3 mill
98
99
00
Fund Balance
Minus Early Taxes
01
02
03
04
05
Early Taxes
Working Cash Fund Balance
Financial Information
2002 School Report Card Expenditure
Percentage by Function 2000-01
50.0
45.0
40.0
35.0
30.0
25.0
District
State
20.0
15.0
10.0
5.0
0.0
Instruction
Admin
Support
Other
Grade 3 Class Size Comparison
District vs State
25
20
15
10
5
0
1994- 1995- 1996- 1997- 1998- 1999- 2000- 20011995 1996 1997 1998 1999 2000 2001 2002
State
District
Grade 6 Class Size Comparison
District vs State
25
20
15
10
5
0
1994- 1995- 1996- 1997- 1998- 1999- 2000- 20011995 1996 1997 1998 1999 2000 2001 2002
State
District
EDUCATION FUND REVENUES & EXPENDITURES
FY '00, '01 & '02 AUDITED and FY '03, '04 & '05 PROJECTED
TOTAL REVENUES
TOTAL EXPENDITURES
16,000,000
14,000,000
13,000,000
12,000,000
Includes Working Cash Transfers
11,000,000
2005-06
2004-05
2003-04
2002-03
2001-02
2000-01
10,000,000
1999-00
Dollars
15,000,000
Olympia Community Unit School District No. 16
Tax Rate
4.9500
4.9000
4.8500
4.8481
4.8086
Rate per $100
4.8000
4.7798
4.7687
4.7500
4.7308
4.7000
4.6952
4.6500
4.6628
4.6521
4.6000
4.5812
4.5724
4.5595
4.5500
4.5142
4.5000
1991
1992
1993
1994
1995
1996
Year
1997
1998
1999
2000
2001
2002
Olympia Community Unit School District No. 16
Assessed Value
215,000,000
200,000,000
170,000,000
155,000,000
140,000,000
125,000,000
110,000,000
19
91
19
92
19
93
19
94
19
95
19
96
19
97
19
98
19
99
20
00
20
01
20
02
20
03
20
04
Dollars
185,000,000
Year
Total Certified Staff by Year, 1994-2003
Total Certified Staff
200
190.71
194.33
191.14
190.49
183.24
175
182.37
176.5
176.7
161.5
165.48
150
125
100
94-95
95-96
96-97
97-98
98-99
99-00
School Year
00-01
01-02
02-03
03-04
Student Enrollment Housed in District 1994 - 2003
Enrollment
2,500
2,423
2,472
2,400
2,300
2,200
2,439
2,403
2,374
2,357
2,302
2,249
2,176
2,140
2,106
2,100
2,000
1,900
95-96 96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06
PROJECTED
Enrollment Trends
If this pattern holds true through 2005-2006,
Olympia’s enrollment would have declined
in excess of 366 students in nine
years!
3,263,753
3,704,299
4,278,372
4,237,469
3,497,512
$4,000,000
3,623,056
$5,000,000
3,985,540
$6,000,000
4,769,134
5,176,352
(November 02) STATE AID Audited FY '97 - '02
$3,000,000
96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05
3,864,509
4,071,904
3,851,489
4,278,372
4,237,469
3,849,709
$4,000,000
3,985,540
$5,000,000
3,623,056
$6,000,000
4,769,134
5,176,352
September 03 STATE AID Audited FY '97 - '02
$3,000,000
96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06
2003-04 State Aid Increased:
Foundation level increased from $4,560 to $4,810
Hold Harmless funding- was not eligible
Increased from $3,851,488 to $4,071,904 =
$
220,416
Other State Funding Decreased:
Gifted eliminated –
Career Awareness Staff Development (ADA Block) –
Closing the Gap –
Reading Improvement –
Pre-K –
Library Grant –
Ag Supplement –
Tech Prep. Standards Aligned Classroom –
(25,045)
(10,987)
(77,732)
(52,078)
(4,050)
(5,399)
(500)
(3,115)
(5,300)
(2,000)
Other Categoricals at 90% reimbursement of claim:
Special Education Personnel
Special Education: Extraordinary, Private, Orphanage
(27,441)
Total State Decrease:
(245,245)
Other State decreases:
(31,598)
??
Regional Office of Education Services to Districts – State budget cut by 50%
CPPRT funding projected to decrease by approximately $25,000
Other Categoricals at 90% reimbursement of claims also applies to Transportation:
Federal:
Medicare reimbursement estimated to decrease $40,000 to $50,000
STATE AID FUNDING
• Declining enrollment is occurring in many
rural districts throughout the State of Illinois
• Average daily attendance impacts State Aid
Funding
• Declining student enrollment results in less
State Aid Funding
FOUNDATION FORMULA on JAN 2003
Foundation Level X Average Daily Attendance (ADA)
$4,560 X 2,167 = $9,881,322
Minus Available Local Resources
.03 X $205,680,657 + $278,000 = $6,448,420
Equals Foundation Formula Claim
$9,881,322 - $6,448,420 = $3,432,903
FOUNDATION FORMULA on Aug 2003
Foundation Level X Average Daily Attendance
(ADA) $4,810 X 2,169 = $10,432,842
Minus Available Local Resources
.03 X $205,680,657 + $259,387 = $6,429,807
Equals Foundation Formula Claim
$10,432,842 - $6,429,807 = $4,003,035
District
2001-2002 DATA
SCHOOL DISTRICT
Chenoa #9
Gridley #10
Flanagan #4
Illini Central #189
Heyworth #4
Morton #709
Delavan #703
Lexington #7
Hartsburg-Emden #21
Prairie Central #8
Mt. Pulaski #23
Bloomington #87
Ridgeview #19
Streator Woodland #5
Eureka #140
Greenview #200
Herscher #2
Deer Creek-Mackinaw #701
Tri Valley #3
Tri Point #6-J
Fieldcrest # 6
Tremont #702
Athens #213
McLean County Unit 5
Williamsville #15
Blue Ridge #18
Mahomet-Seymour #3
Olympia #16
Warrensburg-Latham #11
Rochester #3A
MidWest Central #191
Clinton #15
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
U
SCHOOL
TOTAL
RATE
5.68709
5.24262
5.58425
5.14870
5.20747
4.60560
4.69120
5.53819
5.19880
5.55487
4.60400
4.40538
4.75609
5.52759
4.46430
4.77650
4.44500
4.66990
5.06376
4.66201
4.58000
4.29120
4.42000
4.35044
4.78900
4.24970
4.69360
4.65213
3.82820
4.12230
4.56480
3.25370
EDUC
3.62000
3.60000
3.50000
3.50000
3.49145
3.44670
3.42250
3.40000
3.36530
3.30000
3.29000
3.11673
3.10000
3.05708
3.05520
3.05000
3.01500
2.85000
2.84000
2.80000
2.97000
2.72430
2.65810
2.62000
2.60000
2.50000
2.45000
2.39025
2.33000
2.25000
2.20000
1.84000
2001EAV
Per Pupil
91,279
92,022
71,028
73,923
75,702
111,964
89,218
93,590
105,674
66,962
138,377
118,956
103,723
72,737
70,339
107,402
80,335
73,256
85,605
99,425
99,778
72,334
70,443
114,644
67,114
102,566
59,362
89,600
79,738
70,414
54,071
325,774
Operating
Expense
Per Pupil
9,429
7,749
8,621
6,964
6,527
7,355
6,754
7,625
9,293
7,071
8,511
7,488
7,108
8,183
6,270
7,618
6,496
5,536
6,947
6,020
7,107
5,530
5,198
7,088
6,416
6,775
7,056
6,955
5,131
5,374
6,855
8,160
Other Districts Facing Financial Crunch
• PANTAGRAPH 09-11-03
Headline – Task Force to Evaluate Unit 5 Budget
“To balance the budget, at least $5.3 million
in cuts or new money must be found .”
- Rebecca Loda - Pantagraph
Why the Gap is Getting Bigger
 Expenditures Exceed Revenue
 Salary and benefits increases
 Declining student enrollment
 Unfunded mandates
 Reduction in state funding
 Increased energy costs
Equalized Assessed Valuation flat lined
Early Taxes in Jeopardy
• PANTAGRAPH 09-11-03
Headline – Single Tax Bill in the Works
“Most counties have a single tax bill, and
it’s better to be doing things the same as
other counties.”
- Bob Kahman
McLean County
Supervisor of Assessments
Depending on Early Taxes
Why not include early taxes on a regular
basis?
Borrowing from future revenue to balance the
budget is not a good practice
McLean County doesn’t guarantee that the
funding will arrive each June
McLean County just announced a plan to change
in how taxes are collected
Depending on Early Taxes
• Last 18 days of this Fiscal Year were paid
with Next Year’s Tax Money.
How Long Will $1 Million
Dollars in the Education Fund
Last?
25 days
(spend about $38,926 a day)
2003 Actual Expenses – Ed. Fund
14,500
14,250
14,000
13,750
13,500
13,250
13,000
12,750
12,500
12,250
12,000
11,750
11,500
11,250
11,000
10,750
10,500
10,250
10,000
5.75% is average increase over 5 years
5.15% is average Teachers salary increase over last 5 years
8.00%
5.90%
6.23%
4.05%
3.05%
6.93%
1998
1999
2000
2001
2002
2003
2003
Minus Onetime Transfer
Special Education Revenues and Expenditures
Revenues
Expenditures
$4,000,000.00
TOTAL REV UNDER EXP = $5,892,492
$3,500,000.00
$3,000,000.00
$2,500,000.00
$2,000,000.00
1.2 Million Dollar Gap
$1,500,000.00
$1,000,000.00
$500,000.00
$0.00
97-98
98-99
99-00
00-01
01-02
02-03
2002
SALARY
BONUS
OTHER(TRS)
TOTAL
HAHN
-
WILHELM HUTCHISON
102,513
9,466
11,075
123,054
-
NANNEN
70,938
7,016
77,954
2003
SALARY
BONUS
OTHER(TRS)
TOTAL
HAHN
WILHELM HUTCHISON
112,000
111,780
81,919
21,345
11,077
13,166
8,102
123,077
146,291
90,021
NANNEN
64,241
6,354
70,595
2004
SALARY
BONUS
OTHER(TRS)
TOTAL
HAHN
WILHELM HUTCHISON
112,000
58,200
84,499
11,077
8,357
123,077
58,200
92,856
NANNEN
65,526
6,481
72,007
Why $1,053,000 increase in 2003
expenditures?
•
•
•
•
Salary Increases
$487, 103
One Time Tech Transfer $282, 500
Special Ed Increase
$110,000
Benefits (ERO/Health Ins.) $92,838
$972,441
Increases in line item expenses greater
than $2,500 or 25% of the previous year
• $10,119 in Curriculum Salary
Absences/Illnesses/Transportation Reimbursement
• $1,159 in Administrative Supplies
Inform Public on Finance Issues
• $2,078 in Principals Travel
1 Principal Between Two Schools & Required
Administrative Training
• $16,276 in Technology Repair Salary
Down 1 FTE Technology in FY ‘03
Increases in line item expenses greater
than $2,500 or 25% of the previous year
• $9,005 in OHMS Supplies
Postage, Supplies
• $19,659 in OHMS Food Service
5% increase for food and we increased sales
• $28,326 in OHMS Technology
MS License, Network Software, Virus Protection
• $17,900 in OHMS Copy Machine
Internal transfer to eliminate the need for another
Administrative Cost Limitation Hearing
Example of an Actual Solution
•
•
•
•
•
Increase HS Class Size
$262,000 Fewer Classes, Fewer Jobs
Cut Admin, Support, Exp $105,000 Cuts - Food Ser, Tech, O&M, Trans
Eliminate Block Schedule $90,000 Fewer Classes, Fewer Jobs
Eliminate Full Day Kind. $93,000 Fewer Classes, Fewer Jobs
Eliminate 10% of Line Item Growth in Baseline of 04 Budget $110,000
Comes from Salaries, Benefits, Negotiations – All Contractual
• Reverse 10% of Line Item Growth in Expenses Last 2 Years $180,000
Would be a 20% decrease for some items
• $0.33 referendum
$660,000
What Do You See?
Rabbit or Duck?