Transcript Boundary Review Committee

2013/2014 General Fund Budget
Board Presentation:
Presented by:
August 6, 2013
Melissa deVita – Deputy Superintendent
Marie Telecky - Director
Jenny Hall - Budget Analyst
Janet Suppes - Budget Analyst
For additional information regarding this presentation contact:
Melissa deVita – Deputy Superintendent
Email: [email protected]
Phone: (425)456-4025
1
The Bellevue School District Mission:
To provide all students with an exemplary college preparatory education so
they can succeed in college, career and life.
Agenda
• Budget Process
• Highlights
• Significant Changes in Revenue &
Expenditures
• Where our money goes….
• Summary of Recommendation
2
Budget Process
Public
Information
Presentations to
Board of Directors
• June 4, 2013
• ASB
• Debt Service
• Transportation
• July 2, 2013
• Capital
• August 6, 2013
• General Fund
Availability of draft
budget on website
3
Public Notification
Post final draft to
website August 7
Notice of Public
Hearings in Paper
• August 18, 2013
• August 25, 2013
Community
Feedback
Board Adoption
Comments may be
received via
• Email
• Telephone
• At public hearing
August 27, 2013
2013/2014 Budget
Resolutions
presented to
Board of Directors
for adoption
August 27, 2013
Comments received
before public
hearing will be
brought forward at
that time
General Fund Highlights
• Revenue increase of $18.1 million which includes approximately $4 million in fund
transfers due to changes in accounting practices
• Expenditures are planned to increase by $18.5 million bringing total expenditures
to $216.3 million including $4 million in contingencies for enrollment and grants
• Anticipate an increase of 225 full-time equivalent students
• Reserves are anticipated to be at $18 million or 8.3% of General Fund
expenditures
• Over $1 million will be invested in support of the Instructional Initiatives this first
year
• Current employee salaries will increase by $4.2 million which includes experience
increases as well as the results of contract negotiations
• An additional $2.6 million in expenditures is planned for Special Education which
includes 8 new certificated positions and $600 thousand to respond to the Special
Education study
• High Needs Schools will receive an additional $332 thousand for a total of $3.4
million in 2013/2014
4
• 37 additional certificated teachers and 5 additional certificated administrators
have been added to the schools
• Adding an SRO for middle schools building on the partnership with the Bellevue
Police Department
General Fund Spending in Schools for our Students
5
60.4%
Spent on teaching our students
10.8%
Spent on supporting our students (counselors, librarians,
health services)
5.0%
Spent on maintaining our buildings and fields for our
students
4.3%
Spent on school leadership and offices for our students
2.7%
Spent on transporting our students
2.5%
Spent on feeding our students
2.6%
Spent heating and cooling buildings for our students
2.6%
Spent on technology for our students
1.9%
Spent on community services for our students &
community
Only 2.9% is spent on Central Administration & 4.3% is spent on
instructional support services & insurance
General Fund Revenue Sources
$ 000’s
$250,000
$214,817
$196,698
$200,000
$185,391
$72,536
$67,497
$150,000
Local
$65,051
State
Federal
$119,180
$100,000
Other
$109,887
$104,345
$50,000
6
$-
$5,005
$10,989
$5,970
2011/2012 Actual
$13,344
2012/2013 Budget
$12,878
$10,224
2013/2014 Budget
Note: Other Revenue is Transfers from other funds & revenues from surplus sales, other government entities and other school districts.
General Fund Revenue: Significant Changes
$ 000’s
Source
Description
Property Tax Levy Approved voter increase –
expires December 2014
7
2012/13
Difference
2013/14
$47,760
$2,272
$50,032
$6,826
$1,349
$8,175
Early Learning
Tuition & Fees
Other Local
Revenue
All-day K Tuition, fines &
fees, BSF, PTSAs & other
donations
$12,911
$1,417
$14,328
State, Basic
Education
Includes General Purpose
and Transportation
$93,011
$8,048
$101,059
Program Specific
Revenue
State funding for Special
Education, Bilingual & Grants
$16,876
$1,245
$18,121
Federal Revenue
Title I, Special Education,
Nutrition Programs, Grants
$13,344
($466)
$12,878
$5,970
$4,254
$10,224
$196,698
$18,119
$214,817
Transfers & Other Changes in accounting
Revenue
practices
Total
Enrollment
Headcount
19,000
18,778
18,416
18,500
18,120
17,840
18,000
17,310
17,500
16,937
17,000
16,500
16,000
8
15,500
2008/2009 2009/2010 2010/2011 2011/2012 2012/2013 2013/2014
Forecasted
General Fund Expenditures
$000’s
$250,000.0
$216,298
$197,804
$200,000.0
$5,615
(2.9%)
$150,000.0
$8,370
(4.2%)
$5,785
(2.9%)
$27,153
(13.7%)
$15,295
(7.7%)
$21,925
(11.1%)
$100,000.0
$108,112
(54.6%)
$5,901
(2.7%)
$5,549
(2.8%)
$8,966
(4.1%)
$5,588
(2.6%)
$30,019
(13.9%)
$5,352
(2.5%)
$16,187
(7.5%)
$24,543
(11.3%)
$119,742
(55.3%)
District-wide Support
Transportation
Food Services
$50,000.0
Day Care/Community Suppt
Categorical Grants
9
Vocational
Special Education
$-
Basic Education
2012/2013 Budget
2013/2014 Budget
General Fund Expenditures: Significant Changes
Instructional Initiatives:
1. Each and every student will demonstrate proficiency in literacy, math, writing, and
science as measured by state assessments – 3rd grade reading, 5th grade math, 7th
grade writing, and 8th grade science.
2. Each and every student will graduate high school, meet college academic distribution
requirements and earn the equivalent of 20 college credits and/or professional
certification.
3. Each and every student will be prepared to lead a positive and productive life through
the development of interpersonal skills and a commitment to the community.
Description
Instructional Initiatives
10
Counselors
2013/14
Add’l Exp.
$152,150
Assessments
$44,100
Interventions
$91,000
Professional Development
$328,950
Curriculum
$332,700
Other
$120,600
Total
$1,069,500
General Fund Expenditures: Significant Changes
$ 000’s
Description
High Needs Schools
LAP
$232,500
District Investment
$100,000
Enrollment
Increase costs due to increase in
enrollment (staffing, materials & supplies)
$2,500,000
Special Education
Para-Educators staff & planning time
$1,298,800
New Programs
Certificated Staff
$720,000
Response to Special Education Study
$600,000
Mandarin Dual Immersion School
$780,000
Gifted & Talented Program Expansion
11
2013/14
Add’l Exp.
$87,000
General Fund Expenditures: Significant Changes
$ 000’s
Description
2013/14
Add’l Exp.
Salary Changes
For all current positions – Certificated &
Classified
$4,235,100
Budget Restoration
Athletic Transportation
Mandated Expense
Increases
$60,000
Classified supervisory positions
$174,800
District Property & Liability Insurance
$477,000
Election Costs
$230,000
Pension Increases
$2,693,000
Changes in Accounting
Practices
Offset by an increase in transfers from the
Capital Projects Fund
$2,287,000
Other
Including some one-time expenditures
12
Total Change in General Fund Expenditures: $18,494,800
$950,100
GF Expenditures – Basic Education
$000’s
$250,000.0
Percent of Total G/F Expenditures
$216,298
Instructional
Professional
Development,
1.6%
$200,000.0
$27,153
(13.7%)
Other,
2.6%
Principal &
School Office,
4.3%
$21,925
(11.1%)
$108,112
(54.6%)
Extracurricular,
1.4%
Instructional
Supervision,
2.1%
$150,000.0$15,295
(7.7%)
$100,000.0
Guidance &
Counseling,
2.7%
$119,742
(55.3%)
Basic Ed
Teaching, 40.6%
$50,000.0
13
$2013/2014 Budget
Note: Other includes Instructional Technology, Learning Resources, Health & Related Services, & Pupil Management & Safety.
GF Expenditures – Special Education
$000’s
$250,000.0
Percent of Total G/F Expenditures
$216,298
Payments
to/from Other
Districts, 0.2%
$200,000.0
$27,153
(13.7%)
$150,000.0$15,295
(7.7%)
$21,925
(11.1%)
$100,000.0
Health &
Related Service,
2.2%
$24,543
(11.3%)
Special Ed
Instruction
Supervision,
0.6%
$108,112
(54.6%)
Teaching, 8.2%
Guidance &
Counseling,
0.2%
$50,000.0
14
$2013/2014 Budget
GF Expenditures – Vocational Education
$000’s
$250,000.0
Percent of Total G/F Expenditures
$216,298
$200,000.0
$27,153
(13.7%)
Guidance &
Counseling,
0.1%
$150,000.0$15,295
(7.7%)
Instructional
Supervision,
0.2%
Instr. PD & Tech,
0.04%
$5,588
(2.6%)
Vocational
$21,925
(11.1%)
$100,000.0
$108,112
(54.6%)
Teaching, 2.2%
$50,000.0
15
$2013/2014 Budget
GF Expenditures - Grants
$000’s
$250,000.0
Percent of Total G/F Expenditures
$216,298
$200,000.0
$27,153
(13.7%)
$16,187
(7.5%)
Categorical Grants
$150,000.0$15,295
(7.7%)
Community
Serv., 0.3%
Pupil Mgt. &
Safety, 0.05%
Instruction
Supervision,
0.5%
$21,925
(11.1%)
Inst. Tech & PD,
0.9%
$100,000.0
$108,112
(54.6%)
Guidance &
Counseling,
0.3%
$50,000.0
16
$2013/2014 Budget
Teaching, 5.5%
GF Expenditures – Early Learning/Day Care
$000’s
$250,000.0
$216,298
Percent of Total G/F Expenditures
$200,000.0
$27,153
(13.7%)
$8,966
(4.1%)
Early Learning
$150,000.0$15,295
(7.7%)
Community
Services, 1.7%
$21,925
(11.1%)
$100,000.0
Teaching, 2.4%
$108,112
(54.6%)
$50,000.0
17
$2013/2014 Budget
GF Expenditures – Food Services
$000’s
$250,000.0
$216,298
$200,000.0
$27,153
(13.7%)
Percent of Total G/F Expenditures
$5,352
(2.5%)
Food Services
FS Prog
Supervision,
0.2%
$150,000.0$15,295
(7.7%)
$21,925
(11.1%)
Labor Costs,
1.0%
$100,000.0
$108,112
(54.6%)
Food Costs,
1.3%
$50,000.0
18
$2013/2014 Budget
GF Expenditures - Transportation
$000’s
$250,000.0
$216,298
$200,000.0
$27,153
$5,901
(2.7%)
(13.7%)
Transportation
Percent of Total G/F Expenditures
Trans.
Insurance,
0.05%
Trans.
Maintenance,
0.4%
$150,000.0$15,295
(7.7%)
Trans.
Program
Supervision,
0.4%
$21,925
(11.1%)
$100,000.0
$108,112
(54.6%)
Trans.
Operations,
1.9%
$50,000.0
19
$2013/2014 Budget
GF Expenditures – District-wide Support
$000’s
$250,000.0
$216,298
$200,000.0
$27,153
(13.7%)
$30,019
(13.9%)
District-wide
Percent of Total G/F Expenditures
Insurance,
0.6%
$150,000.0$15,295
(7.7%)
Other
Support
Services,
0.3%
Information
Technology
Services, 2.5%
Central
Administration,
2.9%
$21,925
(11.1%)
$100,000.0
$108,112
(54.6%)
Utilities, 2.6%
$50,000.0
20
$2013/2014 Budget
Grounds &
Maintenance,
5.0%
Bottom Line – Fund Balance Impact
Actual
2009-10
Actual
2010-11
Actual
2011-12
Budget
2012-13
$
6,132,420 $
4,679,103 $
3,188,427 $
(1,105,035) $
(1,481,343)
$
7,468,405 $
13,531,089 $
18,210,192 $
19,500,000 $
19,500,000
Operating Increase/(Deficit)
$
6,132,420 $
4,679,103 $
3,188,427 $
(1,105,035) $
(1,481,343)
Legal Restrictions of Fund Balance
$
(401,801) $
(700,913) $
(639,256) $
(40,000)
Inventory and Prepaid Items
$
(2,302,834) $
(1,142,475) $
(2,337,568) $
(1,000,000) $
(1,000,000)
$
(9,909,637) $
(10,932,130) $
(11,500,000) $
(11,500,000)
$
(4,231,381) $
(5,538,911) $
(4,098,978) $
(3,400,000) $
(4,000,000)
Unassigned Fund Balance
$
6,664,809 $
918,256 $
3,390,687 $
2,454,965 $
1,518,657
Total Ending Fund Balance
$
13,600,825 $
18,210,192 $
21,398,619 $
18,394,965 $
18,018,657
NET OPERATING INCREASE/(DEFICIT)
Beginning Fund Balance
Budget
2013-14
Less:
Committed for Minimum Fund Balance
Assignments for Carryover and Other
21
Total Expenditure Authority $216,298,456
Total Revenue Capacity
$214,817,113
Included contingency in expenditures and revenues of
roughly $2 million for possible enrollment growth beyond
budget and $2 million for unanticipated grants or gifts.
Budget Process
Public
Information
Presentations to
Board of Directors
• June 4, 2013
• ASB
• Debt Service
• Transportation
• July 2, 2013
• Capital
• August 6, 2013
• General Fund
Availability of draft
budget on website
22
Public Notification
Post final draft to
website August 7
Notice of Public
Hearings in Paper
• August 18, 2013
• August 25, 2013
Community
Feedback
Board Adoption
Comments may be
received via
• Email
• Telephone
• At public hearing
August 27, 2013
2013/2014 Budget
Resolutions
presented to
Board of Directors
for adoption
August 27, 2013
Comments received
before public
hearing will be
brought forward at
that time
Questions?
For additional information regarding this presentation contact:
Melissa deVita, Deputy Superintendent
Email: [email protected]
Phone: (425)456-4025
23
The Bellevue School District Mission:
 To provide all students with an exemplary college preparatory
education so they can succeed in college, career and life.