Transcript Albuquerque Public Schools

Albuquerque Public Schools
FY2016 Proposed Budget
APS & APS Charter Schools
Finance Committee 5-18-15
Don Moya, Chief Financial Officer
Debora Warren, Executive Director Budget & Strategic Planning
1
FY15-16 Original Budget by Fund Type ($M)
$341.0
Operational
Capital
$687.6
$134.1
Debt Service
Grants
$73.3
$50.5
Food Services
Transportation
Instructional Materials
Athletics
Enterprise
Enterprise, $2.4
Instructional
Materials, $6.7
Transportation, $18.8
Athletics, $2.7
Total Budget is $1,317.3 Billion, including Enterprise Funds.
2
TOTAL APS BUDGET TREND
FY2014
Approved
Budget
Operational Fund
Transportation Fund
Instructional Materials Fund
Food Services Fund
Athletics Fund
Federal Grants
State and Local Grants
General Obligation Bonds
Special Capital Outlay-Local
Special Capital Outlay-State
Special Capital Outlay-Federal
House Bill 33
Senate Bill 9
Educational Technology Equipment Act
GO Bond Debt Service Fund
Educational Technology Debt Service Fund
Enterprise Fund-KANW Radio Station
Enterprise Fund-Graphics Enterprise Services
Enterprise Fund-Charter School Business Services
Enterprise Fund-Transportation Enterprise
GRAND TOTAL
FY2015
Approved
Budget
FY2016
Proposed
Budget
653,987,044
690,172,850
687,589,651
18,291,805
19,290,485
18,823,055
5,994,291
7,290,638
6,740,824
46,890,138
49,569,515
50,506,370
2,606,329
2,925,780
2,716,201
71,436,177
69,137,228
70,064,681
7,949,789
10,599,141
3,264,644
137,183,838
107,757,667
77,049,323
12,949,269
15,088,585
14,891,282
6,400,535
8,746,730
680,747
16,250,000
12,411,961
122,931,935
146,627,133
149,713,267
73,247,105
83,523,018
78,287,924
14,821,193
16,961,433
7,998,211
113,340,637
110,293,526
118,042,389
25,952,865
14,868,922
16,093,309
513,229
521,082
521,059
658,486
372,153
372,153
133,446
102,098
1,390,481
$ 1,315,154,665 $ 1,370,129,332 $ 1,317,259,630
3
Enrollment and Expenditure Trends ($M)
150,000
130,000
$640
$649
$648
$607
$594
$600
$653
$800
$700
$621
110,000
$600
90,000
$500
86,963
87,224
87,518
87,867
87,085
86,662
85,981
Enrollment
85,336
70,000
$400
50,000
$300
Expenditures
4th Consecutive Enrollment Drop
30,000
$200
10,000
$100
4
APS SEG Funding ($M's)
$800
$575.0
$600
$490.7
$608.0 $621.3 $610.6 $601.3
$583.3 $590.1
$612.6
$634.6 $631.3
$519.0
$400
1stSEG Revenue decrease since FY12.
SEG Funding
$200
$0
FY05
FY06
FY07
FY08
FY09
FY10
FY11
FY12
FY13
FY14 FY15 Bud FY16 Bud
5
FY16 Operational Budget Development Assumptions
• Provide a minimum tier pay of $34,000 for teachers and other
staff classified as level one on the tier salary schedule.
• Cover the rule change to allow certified staff on the tier salary
schedules to advance to the next level without completing the
dossier process.
• Cover the increased cost for utilities, waste management and
fuel.
• Set aside contingency funds to assist with the new scheduling
process and other initiatives or program changes.
6
EXPENDITURE TREND
OPERATIONAL FUND: ACTUAL EXPENDITURE TREND
($Millions)
FY08 Act
FY09 Act
FY10 Act
FY11 Act
FY12 Act
FY13 Act
FY14 Act
Operational Fund Expenditures:
Total Salary
$417
$443
$440
$420
$413
$407
$414
$432
$432
Total Benefits
$125
$136
$141
$134
$124
$131
$147
$151
$154
$68
$61
$67
$54
$56
$61
$60
$66
$66
$610
$640
$648
$607
$594
$600
$621
$649
$652
Total Other Expenditures
GRAND TOTAL REVENUE
FY15 Est
FY16 Bud
•The FY16 budget of $652M is a decrease of $2M from the FY15 budget of $654M.
Decreases were driven by a reduction in FTE.
7
OPERATING SURPLUS (SHORTFALL) TREND
Operational Fund: Current Operating Surplus/(Shortfall) Trend ($M)
FY08 Act
FY09 Act
FY10 Act
FY11 Act
FY12 Act
FY13 Act
FY14 Act
FY15 Est
FY16 Bud
Current Operational Revenue
SEG (State + ARRA Stabilization)
Miscellaneous Revenues
GRAND TOTAL REVENUE
$608
$14
$622
$622
$10
$632
$612
$20
$632
$602
$13
$615
$583
$14
$597
$590
$16
$606
$613
$13
$626
$635
$14
$649
$631
$15
$646
Current Operational Expenditures
Salary
Benefits
Other
GRAND TOTAL EXPENDITURES
$417
$125
$68
$610
$443
$136
$61
$640
$440
$141
$67
$648
$420
$134
$53
$607
$413
$126
$54
$593
$407
$132
$60
$599
$415
$147
$59
$621
$432
$151
$66
$649
$432
$154
$66
$652
$12
($8)
($16)
$8
$4
$7
$5
$0
($6)
OPERATIONAL SURPLUS/(SHORTFALL)
•The FY15 budget includes a shortfall of $6.5M. It is anticipated that the shortfall will
be mitigated by the end of this fiscal year.
•In FY16, the budget includes the use of $6.0M in cash reserves to offset the
difference between anticipated revenues and expenditures. As in years past, it is
highly likely that the projected shortfall will be mitigated by the end of next fiscal year.
8
Operational Fund - Cash Balance ($Millions)
Beginning Cash Balance
FY08 Act FY09 Act FY10 Act FY11 Act FY12 Act FY13 Act FY14 Act FY15 Est FY16 Bud
$13
$42
$34
$18
$25
$29
$36
$41
$41
Operating Surplus/(Shortfall)
$12
($8)
($16)
$8
$4
$7
$5
$0
($6)
Ending Cash Balance
$26
$34
$18
$25
$29
$36
$41
$41
$35
4.2%
5.4%
2.8%
4.1%
4.9%
5.9%
6.5%
6.3%
5.4%
Ending Cash Balance as a % of Revenue
* Note: FY09 beginning cash balance adjusted up $16M for cash accumulated over prior years.
9
Operational Expenditures by Function Trend (%)
FUNCTION
1000 - Direct Instruction
2100 - Student Support
2200 - Instructional Support
2300 - Central Admin
2400 - School Admin
2500 - Central Services
2600 - Maintenance and Ops
2700 - Student Transportation
2900 - Other Support Services
3100 - Food Services: Ops
3300 - Community Services
4000 - Capital Outlay
GRAND TOTAL
FY08 ACT FY09 ACT FY10 ACT FY11 ACT FY12 ACT FY13 ACT FY14 ACT
63.6%
64.7%
64.3%
65.6%
65.7%
65.9%
65.6%
11.2%
10.7%
10.5%
9.8%
10.1%
9.0%
9.6%
3.9%
3.8%
4.1%
3.4%
3.4%
3.4%
3.4%
0.8%
0.7%
0.6%
0.8%
0.7%
0.7%
0.7%
4.9%
5.3%
5.4%
5.3%
5.3%
5.4%
5.5%
3.5%
3.2%
3.3%
3.0%
2.6%
2.6%
2.8%
11.5%
11.4%
11.7%
12.0%
12.0%
12.7%
12.2%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.1%
0.2%
0.2%
0.0%
0.5%
0.1%
0.2%
0.1%
0.1%
0.1%
0.1%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
0.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
w/o Cash w/o Cash
FY15 EST FY16 BUD
65.6%
64.5%
9.6%
9.9%
3.4%
3.7%
0.7%
1.0%
5.5%
5.3%
2.8%
3.0%
12.2%
12.3%
0.1%
0.1%
0.0%
0.1%
0.0%
0.1%
0.0%
0.0%
0.0%
0.0%
100.0%
100.0%
10
Direct Instruction As a % of Total Expenditures
120.0%
100.0%
80.0%
0.7%
0.8%
0.6%
0.8%
0.7%
0.7%
0.7%
1.0%
0.7%
11.5%
11.4%
11.7%
12.0%
12.0%
11.9%
12.2%
12.2%
12.3%
3.5%
4.9%
3.9%
3.2%
5.3%
3.8%
3.3%
5.4%
4.1%
3.0%
5.3%
3.4%
2.6%
5.3%
3.4%
2.6%
5.2%
3.5%
2.8%
5.5%
3.4%
2.8%
5.5%
3.4%
3.0%
5.3%
3.7%
11.2%
10.7%
10.5%
9.8%
10.1%
9.9%
9.6%
9.6%
9.9%
63.6%
64.7%
64.3%
65.6%
65.7%
65.8%
65.6%
65.6%
64.5%
All Other
2300 - Central Admin
2600 - Maintenance and Ops
2500 - Central Services
60.0%
2400 - School Admin
2200 - Instructional Support
2100 - Student Support
1000 - Direct Instruction
40.0%
20.0%
0.0%
FY08 ACT
FY09 ACT
FY10 ACT
FY11 ACT
FY12 ACT
FY13 ACT
FY14 ACT
FY15 EST
FY16 BUD
11
FY16 Operational Fund
FTE by Function: Year over Year Comparison
1 Year Change
INCR/(DECR) (% Change)
FY15 BUD FY16 BUD FY15 to FY16 FY15 to FY16
1000 - INSTRUCTION
SUBTOTAL TEACHERS
SUBTOTAL EDUCATIONAL ASSISTANTS
5,760
1,487
37
5,609
1,468
39
(151)
(19)
2
-2.5%
-1.3%
0.1%
7,284
7,116
(168)
-2.3%
1,030
1,038
8
0.8%
319
322
3
0.9%
2300 - CENTRAL ADMIN
29
36
7
19.1%
2400 - SCHOOL ADMIN
629
627
(2)
-0.3%
2500 - CENTRAL SERVICES
274
282
8
2.8%
1,003
1,013
10
1.0%
2700 - STUDENT TRANSPORTATION
3
3
0
0.0%
3100 - FOOD SERVICES
7
7
0
0.0%
3,294
3,328
34
1.0%
10,578
10,444
(134)
-1.2%
SUBTOTAL ACTIV DIRECTORS/AD's/ ATH TRAINERS
SUBTOTAL INSTRUCTION
2100 - STUDENT SUPPORT
2200 - INSTRUCTION SUPPORT
2600 - MAINTENANCE & OPERATIONS
SUBTOTAL NON-INSTRUCTION
GRAND TOTAL FTE
12
FTE BY FUNCTION COMPARISON
FY16 Operational Fund
FTE by Function: Comparison to High Water Mark in FY09
FY09 BUD FY16 BUD
Change from High Water Mark
(DECREASE) (% DECREASE)
FY09 to FY16
FY09 to FY16
1000 - INSTRUCTION
SUBTOTAL TEACHERS
SUBTOTAL EDUCATIONAL ASSISTANTS
6,120
1,642
23
5,609
1,468
39
(511)
(174)
16
-8.3%
-10.6%
69.6%
7,785
7,116
(669)
-8.6%
1,207
1,038
(169)
-14.0%
363
322
(41)
-11.3%
39
36
(3)
-6.8%
2400 - SCHOOL ADMIN
668
627
(41)
-6.2%
2500 - CENTRAL SERVICES
308
282
(26)
-8.5%
1,044
1,013
(31)
-3.0%
4
3
(1)
-25.0%
16
7
(9)
-57.3%
3,650
3,328
(322)
-8.8%
11,435
10,444
(991)
-8.7%
SUBTOTAL ACT DIRECTORS/AD's/ATH TRAINERS
SUBTOTAL INSTRUCTION
2100 - STUDENT SUPPORT
2200 - INSTRUCTION SUPPORT
2300 - CENTRAL ADMIN
2600 - MAINTENANCE & OPERATIONS
2700 - STUDENT TRANSPORTATION
3100 - FOOD SERVICES
SUBTOTAL NON-INSTRUCTION
GRAND TOTAL FTE
13
APS Charter Schools
Operational SEG Comparison
Fiscal Year 2015-2016
Charter School Name
21st Century Charter School
ABQ Charter Academy
Albuquerque Talent Development
Alice King Community School
Bataan Military Academy
Christine Duncan's Heritage Academy
Corrales International School
Digital Arts & Technology Academy
East Mountain High School
El Camino Real Academy
Gordon Bernell Charter School
La Academia de Esperanza
Los Puentes Charter School
Montessori of the Rio Grande
Mountain Mahogany Community School
Native American Community Academy
Nuestros Valores Charter School
Public Academy for Performing Arts
Robert F Kennedy High School
South Valley Academy
Totals
FY 2014-2015
FY 2015-2016
Operational
Operational
Increase
SEG Revenue
SEG Revenue
(Decrease)
1,593,737
2,418,505
1,621,888
2,025,219
1,167,590
2,102,452
2,504,104
2,442,204
2,629,871
2,843,718
3,669,220
3,585,424
2,072,296
1,335,207
1,434,066
2,595,481
1,306,263
2,706,549
2,988,598
3,521,695
$46,564,087
1,673,019
2,635,593
1,670,248
2,156,222
843,373
2,006,040
2,308,999
2,392,580
2,589,478
2,774,606
2,665,501
3,930,767
1,983,252
1,374,271
1,574,145
2,766,372
1,434,142
2,896,199
2,835,621
4,345,645
79,282
217,088
48,360
131,003
(324,217)
(96,412)
(195,105)
(49,624)
(40,393)
(69,112)
(1,003,719)
345,343
(89,044)
39,064
140,079
170,891
127,879
189,650
(152,977)
823,950
%
4.97%
8.98%
2.98%
6.47%
-27.77%
-4.59%
-7.79%
-2.03%
-1.54%
-2.43%
-27.36%
9.63%
-4.30%
2.93%
9.77%
6.58%
9.79%
7.01%
-5.12%
23.40%
Explanation for Major Fluctuation
Increase in T&E Index
Increase of 10.5 students
Increase in T&E Index
Decrease of 29 students
Decrease of 19 students
Reduction in T&E Index
Decrease of 218.5 students
Increase of 25.5 students
Decrease of 15 students
Reduction in T&E Index
Increase of 10.5 students
Increase of 8 students
Increase in T&E Index
Reduction in T&E Index
Phasing in 8th Grade (91 students)
$46,856,074 $ 291,987
14
FY 2014-2015
FY 2015-2016
PROPOSED
STUDENT MEMBERSHIP
STUDENT MEMBERSHIP
GROWTH (LOSS)
BUDGET
BUDGET
IN STUDENTS
21st Century Charter School
ABQ Charter Academy
Albuquerque Talent Development
Alice King Community School
Bataan Military Academy
Christine Duncan's Heritage Academy
Corrales International School
Digital Arts & Technology Academy
East Mountain High School
El Camino Real Academy
Gordon Bernell Charter School
La Academia de Esperanza
Los Puentes Charter School
Montessori of the Rio Grande
Mountain Mahogany Community School
Native American Community Academy
Nuestros Valores Charter School
Public Academy for Performing Arts
Robert F. Kennedy High School
South Valley Academy
260.0
251.5
(8.50)
274.5
285.0
10.50
154.5
159.5
5.00
333.0
332.0
(1.00)
101.5
72.5
(29.00)
240.0
221.0
(19.00)
250.0
250.5
0.50
312.5
319.5
7.00
361.5
361.5
0.00
332.5
336.5
4.00
598.0
379.5
(218.50)
348.0
373.5
25.50
210.0
195.0
(15.00)
216.0
217.5
1.50
206.0
206.5
0.50
365.5
376.0
10.50
119.5
127.5
8.00
366.5
366.5
0.00
225.0
271.5
46.50
423.0
547.0
124.00
TOTALS
5,697.50
5,650.00
(47.50)
CHARTER SCHOOL NAME
*Avg 2nd & 3rd Reporting Period Count
15
APS Charter Schools
Operational Budget Documents
Fiscal Year 2015-2016
CHARTER SCHOOL NAME
21st Century Charter School
ABQ Charter Academy
Albuquerque Talent Development
Alice King Community School
Bataan Military Academy
Christine Duncan's Heritage Academy
Corrales International School
Digital Arts & Technology Academy
East Mountain High School
El Camino Real Academy
Gordon Bernell Charter School
La Academia de Esperanza
Los Puentes Charter School
Montessori of the Rio Grande
Mountain Mahogany Community School
Native American Community Academy
Nuestros Valores Charter School
Public Academy for Performing Arts
Robert F Kennedy High School
South Valley Academy
Totals
FY 2015-2016
FY 2015-2016
FY 2015-2016
FY 2015-2016
FY 2015-2016
Status of
SEG Fund 11000
Operational
2% of SEG
Checklist of
GC Approval (2 Originals)
Budget
PED 910B5
SEG Revenue
Budget Documents
PED 910BCS-10
Documents
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
1,673,019
2,635,593
1,670,248
2,156,222
843,373
2,006,040
2,308,999
2,392,580
2,589,478
2,774,606
2,665,501
3,930,767
1,983,252
1,374,271
1,574,145
2,766,372
1,434,142
2,896,199
2,835,621
4,345,645
34,143
53,788
34,087
44,005
17,212
40,940
47,122
48,828
52,847
56,625
54,398
80,220
40,475
28,046
32,125
56,457
29,268
59,106
57,870
88,687
$ 46,856,074 $
956,246
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
Complete
16
2015-2016 Budget Resolution
BE IT RESOLVED by the Board of Education of Albuquerque Public Schools, subject to any technical adjustments by APS and
the Public Education Department and approval by the Public Education Department of the State of New Mexico, that the
amounts shown in the following schedule be appropriated to each fund as specified for the ensuing fiscal year beginning
July 1, 2015, and ending June 30, 2016.
FUND
Operational
Pupil Transportation
Instructional Materials
Food Services
Athletics
Federal Grants
State and Local Grants
General Obligation Bonds
Special Capital Outlay-Local
Special Capital Outlay-State
Special Capital Outlay-Federal
House Bill 33
Senate Bill 9
Educational Technology Equipment
GO Bond Debt Service
Educational Technology Debt Service
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
AMOUNT
687,589,651
18,823,055
6,740,824
50,506,370
2,716,201
70,064,681
3,264,644
77,049,323
14,891,282
680,747
12,411,961
149,713,267
78,287,924
7,998,211
118,042,389
16,093,309
Sub-Total PED Approved Funds
$ 1,314,873,839
Enterprise Fund-KANW Radio Station
Enterprise Fund-Graphics Enterprise Services
Enterprise Fund- Charter School Business Services
Enterprise Fund- Transportation Enterprise Fund
Total All Funds
$
521,059
$
372,153
$
102,098
$
1,390,481
$ 1,317,259,630
17