Boundary Review Committee - Bellevue School District

Transcript Boundary Review Committee - Bellevue School District

2014/2015 General Fund Budget

Board Presentation – August 5, 2014 Presented by: Melissa deVita, Deputy Superintendent Marie Telecky, Director Finance & Budget Jenny Hall, Budget Analyst Janet Suppes, Budget Analyst For additional information regarding this presentation contact: Melissa deVita, Deputy Superintendent, Finance & Operations 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

• • • •

Key Points Superintendent’s Summary Next Steps Questions/More Information

•

Backup Materials

General Fund Revenue Sources

$ 000’s $250 000 $228,995 $214,817 $193,601 $200 000

$72,536 $67,497

$150 000 $100 000

$65,051 $119,180

Local State Federal Other

$109,887 $104,345

$50 000 3 $ 2012/2013 Actual 2013/2014 Budget 2014/2015 Budget Note: Other Revenue is Transfers from other funds & revenues from surplus sales, other government entities and other school districts.

General Fund Expenditures

$’s in Millions $250 $233.9

$216.3

13.0% $200 13.9% 2.3% 2.8% 4.1% 2.5% 2.7% 4.1% 7.0% $150 $100 2.7% 7.5% 11.3% 55.3% 2.5% 11.2% 57.1% District-wide Support Transportation Food Services Day Care/Community Suppt Categorical Grants Vocational Special Education Basic Education $50 $ 2013/2014 Budget 2014/2015 Budget

2014/2015 Budgeted Additions

Item

Instructional Initiatives Summer School (District Net Investment) Salary Changes for Current Positions Add’l Gen Ed & Music Teaching Positions (50.09 FTE) Enrollment Spike Contingency (5.0 FTE) Special Ed Teachers (6.2 FTE) & Other Resources Secondary Counselors (6.8 FTE) School Building Leadership – AP’s and Deans

Amount

$1,044,000 $585,000 $4,117,000 $4,593,000 $458,500 $1,497,000 $623,500 $1,416,000

Item

• • • Central Admin Leadership Exec Director Schools District Athletic Director Leader Graduation Success • • • • School Building Instructional Support Progress Monitors Resource Tech Specialists Reading Intervention – Secondary Secondary ITCL’s Curriculum Other Total

Amount

$367,500 $1,181,000 $227,500 $1,571,000 $17,681,000

Superintendent’s Summary

• Anticipate enrollment increase to 19,173 students • • Over 50 full-time equivalent teachers were added to General Education and Music which are expected to lower class size if enrollment does not exceed projections.

Another $1 million will be invested in further development tied to Instructional Initiatives.

• Current employee salaries will increase by $4.1 million which includes experience increases as well as the results of contract negotiations • An additional $1.4 million in expenditures is planned for Special Education which includes 6.2 new certificated positions resulting in over $4 million being added to Special Education in the last two years.

• Other additional staff were added to school buildings including secondary counselors, progress monitors, research technology specialists, assistant principals and deans. These staff members are being tasked with providing leadership and implementing programs driven by the Instructional Initiatives. These investments total $3.2 million.

Superintendent’s Summary

• Revenue increase of $14 million resulting from an increase in levy revenues, changes in state apportionment, enrollment growth and the full funding of transportation • Expenditures are planned to increase by $17.7 million bringing total expenditures to $233.6 million including $4 million in contingencies for enrollment and grants • Reserves are anticipated to be at $17.4 million or 7.4% of General Fund expenditures • The District is planning to spend reserves down by almost $4.99 million, $1.5 million in one-time expenditures and $3.5 million in on-going expenses. The on-going expenses will be covered in future years by increases in levy funding beginning in 2015/2016.

Next Steps

• A draft of the budget is available on the District website.

• Notice of Public Hearings will be placed in newspapers • Community feedback may be received via email, telephone, or at a public hearing to be held on August 26, 2014. • All budgets will be presented to the Board for final adoption at the August 26, 2014 board meeting.

Questions / More Information

For additional information regarding this presentation contact: Name – Melissa deVita Email: [email protected]

Phone: (425)456-4025 9

The Bellevue School District Mission:

 To provide all students with an exemplary college preparatory education so they can succeed in college, career and life.

Backup Materials

Enrollment

Headcount 25 000 20 000 15 000 15 395 15 744 16 179 16 478 16 520 16 937 17 310 17 840 18 120 18 416 18 588 19 173 10 000 5 000 Source: October 1 Enrollment Report

GF Expenditures – Basic Education

$000’s

Basic Education Spending by Activity $250 000 $233,980 $200 000 $27,153 (13.7%)

Extracurricular; 2,4%

Guidance & Counseling; 5,9% Instructional Professional Development; 2,7% Curriculum; 2,9% Other; 4,8% $150 000 $15,295 (7.7%) Instructional Supervision; 4,1% $21,925 (11.1%) Principal & School Office; 8,0% Teaching; 69,3% $100 000 $108,112 (54.6%) $133,278 (57.13%) Basic Ed $50 000 $ 2014/2015 Budget

Note: Other includes Instructional Technology, Learning Resources, Health & Related Services, & Pupil Management & Safety.

GF Expenditures – Special Education

$000’s

$250 000 $233,980 Special Ed Spending by Activity Payments to/from Other Districts; 0,7% $200 000 $27,153 (13.7%) $150 000 $15,295 (7.7%) $26,059 (11.2%) Special Ed Instruction Supervision; 5,9% Health & Related Service; 19,0% $100 000 $108,112 (54.6%) Guidance & Counseling; 1,7% Teaching; 72,7% $50 000 $ 2014/2015 Budget

GF Expenditures – Vocational Education

$000’s

$250 000 $233,980 Percent of Vocational Ed by Activity $200 000 $27,153 (13.7%) $150 000 $15,295 (7.7%) $100 000 $21,925 (11.1%) $108,112 (54.6%) $50 000 $5,773 (2.5%) Vocational Instructional Supervision; 8,3% Guidance & Counseling; 3,0% Instr. PD & Tech; 1,5% Teaching; 86,6% Payments to/from other Districts; 0,5% $ 2014/2015 Budget

GF Expenditures - Grants

$000’s

$250 000 $233,980 Grant Spending by Activity $200 000 $27,153 (13.7%) $16,767 (7.1%) Grants Pupil Mgt. & Safety; 0,4% Instruction Supervision; 7,4% Community Serv.; 1,9% Inst. Tech & PD; 9,9% $150 000 $15,295 (7.7%) $100 000 $21,925 (11.1%) $108,112 (54.6%) $50 000 Guidance & Counseling; 5,2% Teaching; 75,2% $ 2014/2015 Budget

GF Expenditures – Early Learning/Day Care

$000’s

$250 000 $233,980 $8,966 (4.1%) Early Learning Early Learning/Day Care Expenditures by Activity $200 000 $27,153 (13.7%) $150 000 $15,295 (7.7%) $100 000 $21,925 (11.1%) $108,112 (54.6%) $50 000 Community Services; 52,6% Teaching; 47,4%

$ 2014/2015 Budget

GF Expenditures – Food Services

$000’s

$250 000 $233,980 $5,359 (2.3%) Food Services Food Service Expenditures by Activity $200 000 $27,153 (13.7%) FS Prog Supervision; 9,8% $150 000 $15,295 (7.7%) $100 000 $21,925 (11.1%) $108,112 (54.6%) $50 000 Labor Costs; 43,4% Food Costs; 46,9% $ 2014/2015 Budget

GF Expenditures - Transportation

$000’s

$250 000 $6,637 (2.8%) Transportation $200 000 $27,153 (13.7%) $233,980 $150 000 $15,295 (7.7%) Transportation Expenditures by Activity Trans. Insurance; 1,3% Trans. Maintenance; 14,0% Trans. Program Supervision; 12,6% $100 000 $21,925 (11.1%) $108,112 (54.6%) $50 000 Trans. Operations; 72,0% $ 2014/2015 Budget

GF Expenditures – District-wide Support

$000’s

$250 000 $233,980 $30,492 (13.0%) District-wide District-wide Support Expenditures by Activity $200 000 $27,153 (13.7%) Insurance; 4% Other Support Services; 2% $150 000 $15,295 (7.7%) $100 000 $21,925 (11.1%) $108,112 (54.6%) Central Administration, 22% Utilities; 17% Information Technology Services; 16% Grounds & Maintenance; 40% $50 000 $ 2014/2015 Budget

Bottom Line – Fund Balance Impact

NET OPERATING INCREASE/(DEFICIT) Actual 2010-11 Actual 2011-12 Actual 2012-13 Budget 2013-14 $ 4,679,103 $ 3,188,427 $ (2,620,951) $ (1,481,343) Budget 2014-15 $(4,985,092)

Beginning Fund Balance Less: Operating Increase/(Deficit) Legal Restrictions of Fund Balance Inventory and Prepaid Items Committed for Minimum Fund Balance Assignments for Carryover and Other Unassigned Fund Balance Total Ending Fund Balance $ 13,531,089 $ 18,210,192 $ 188,414,916 $ 19,500,000 $ 4,679,103 $ 3,188,427 $ (2,620,951) $ (1,481,343) $ (700,913) $ (639,256)$ (410,363) $ (1,142,475) $ (2,337,568) $ (1,484,432) $ (1,000,000) $ (9,909,637) $ (10,932,130) $ (11,462,152) $ (11,500,000) $ (5,538,911) $ (4,098,978) $ (7,293,089) $ (4,000,000) $ 918,256 $ 3,390,687 $ (3,280,888) $ 1,518,657 $ 18,210,192 $ 21,398,619$ 23,930,925 $ 18,018,657 $22,391,192 $(4,985,092) $(350,000) $(275,000) $(14,038,772) $(2,742,328) $0 $17,406,100

Total Expenditure Authority $233,979,537 Total Revenue Capacity $228,994,445 Included contingency in expenditures and revenues of roughly $2 million for possible enrollment growth beyond budget and $2 million for unanticipated grants or gifts.