Transcript BOARD OF EDUCATION APPROVED OPERATING BUDGET …

BOARD OF EDUCATION AMENDED
OPERATING BUDGET
FISCAL YEAR 2013-2014
JUNE 24, 2013
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BOARD APPROVED BUDGET
Object
Salaries (100)
Benefits (200)*
Professional & Technical
Services (300)
Property Services (400)
Other Services (500)
Supplies and Materials (600)
Equipment (700)
Other Objects (800)
Total Operating Expenses
FY 12/13 Budget
FY 13/14 Proposed
Budget
% Increase
$100,618,573
$102,667,421
2%
$34,230,222
$36,541,597
7%
$3,413,576
$3,580,600
5%
$2,552,339
$2,617,376
3%
$12,431,325
$13,240,597
7%
$5,861,143
$5,854,268
-0%
$294,939
$314,554
7%
$92,874
$108,367
17%
$159,494,991
$164,924,781
3.40%
*Included in Benefits is the $3.5 million that was approved but removed from BOE during final reconciliation in FY 12/13
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FINANCIAL GAP BETWEEN BOARD OF
EDUCATION & BET
 The Fiscal Year 2013/2014 BET Appropriation
$162,271,864 or a 1.74%*
 The Board of Education Approved $164,924,781
 Amount to reconcile: $(2,652,917)

*Increase year over year (excluding $3.5 million health insurance appropriation on city’s budget for BOE).
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Priority
School
Grant
Increased
by
$1,370,000
•13 Security Guards at NHS, BMHS, Briggs moved
to Priority Schools $571,956
•7 Elementary Teachers moved to Priority Schools
$631,073
•Payroll Taxes for 20 employees: $55,798
•Health Insurance for 4 Elementary Teachers:
$86,000
•Total Priority School Spending Plan: $1,344,827
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Common Core Operating Funds were approved at
$410,000
•ELA Transition Coach
•Math Transition Coach
•World Language Curriculum Consultant
•Social Studies Consultant
•Special Education Training
•Professional Development
•$263,333 moved to Title IIa Carryover Funds
•$146,667 moved to Increase to ECS Alliance Funds
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Health Insurance Projection & BMI Audit
•The FY 13/14 Board Approved Budget had a health insurance margin of a flat $1.2 million dollars. Per
consultation with Lindberg & Ripple this has been more accurately adjusted to represent 4% of the Anthem
Claims, Medco, & IPI. Net Savings: $108,400
•Due to the BMI audit and numerous vacancies filled by Long-Term Substitutes we have seen a 5% reduction
in the amount of health insurance contracts on Anthem. This has resulted in a net savings: $824,000
•Savings from revised projection to dental, Medco, fixed costs: $94,000
•With vacancies now budgeted to pick up the health insurance expense, we must add anticipated employee
premium share for those vacancies. Increased revenue: $44,401
•Savings in Life Insurance from switching from AIG to The Hartford: $23,045
•As Lindberg & Ripple adjust their claim projection down due to less contracts, we must budget for
insurance for vacant positions:. Increase to budget: $(317,558)
•Reduction in Reimbursement from Grants due to compression: $(35,000)
•Total Savings: $741,288
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Recommend Budget Cuts
• Reduction to Unemployment Insurance due to decreasing claims: $168,112
• Higher Staff Turnover credit due to additional Teacher Retirees: $162,171
• Revised Excess Cost Reimbursement based on FY 12/13 Receipt: $84,130
• Elimination of Outside Facilities Painter: $30,000
• *Reduction to various supplies accounts in Curriculum Dept Accts: $26,620
• Reduction of Facilities Accounts: $25,000
• Reduction to High School Athletics Budget: $20,870
• *Reduction to Special Education Supplies $20,800
• Reduction in Central Office Supplies: $14,050
• Reduction in Special Education Legal Fees due to FY 12/13 Surplus: $12,000
• Reduction of School Governance: $5,000
• *Reduction in In Service (Workshops for Special Education): $5,000
• Reduction in Superintendent Dues/Memberships Enhancements: $1,950
• Reduction in anticipated police fees: $1,000
Total Reductions: $576,703
•*All reductions to supplies accounts are based on current year and prior year actual dollars spent. Reductions made does not require
less supplies but does reduce the available balance at the end of the year for unplanned purchases.
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Elimination of Positions or Proposed New Hires
• Elimination of1 District Behavioralist on the Board Approved New Hires: $90,292
• Shift 65% of the instructional specialist for science to Title IIa: $90,083
• Elimination of 1 central office clerk position: $81,856
• Middle School, Elementary School Library Aides & Intervention/Utility Aides budgeted
at NFEP insurance allocation rates: $25,634
• Reduction in hours to 3 positions (2 Clerks, 1 Driver): $21,164
• Recommend not hiring 1 outreach worker on the Board Approved New Hires: $15,071
• Total Savings: $324,100
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Increases to Board Approved Budget
•Increase Special Education Tuition & Professional Services Funds: $380,531
•1 Reserve Teachers plus benefits and payroll taxes for potential class size concerns:
$82,421
•Add 1 Math Teacher/Coach at Nathan Hale (50% funded in Alliance): $58,781
•Higher than anticipated Degree level changes from January to June 30th. Increase to
Degree Level Changes after Budget Roll: $57,235
•Proposed Grade change to elementary and intervention aides at G5, Step 6, increase:
$53,965
•Longevity Payments due to anticipated employees reaching longevity: $30,000
•NFEP: $20,000, Custodians: $10,000
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PROPOSED CHANGES TO BOARD
APPROVED BUDGET
Increases to Board Approved Budget
•Agriculture Science Program Tuition: $30,000
•Extra Curricular Stipends at Middle School for Jazz and Memorial Day Celebrations
(previously never budgeted but expensed in past fiscal years): $15,288
•Increase to Superintendent Proposed Salary based on Proact Search Range: $15,000
•Increase to Athletic Liability Insurance due to increase in claim activity: $10,000
•Technician Certification Tier Promotions: $6,779
•Nurse Certification Stipends due to new settled contract: $4,000
•TOTAL INCREASES TO BOARD APPROVED BUDGET: $744,000
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BUILDING BACK
1 Curriculum Science Specialist
1 Speech & Language Pathologist
1 District Behavioralist
1 Art Teacher BMHS
1 Reserve Teachers for class size
6 Elementary Librarian Aides @ 27.5 Hours
2 Middle School Librarian Aides @32 Hours with existing MS Librarians reduced to 32 hours
HR Secretary to 37.5 Hours
1 Building Coordinator
6 Intervention/Utility Aides @ 27.5 Hours
Nathan Hale Math Coach
Middle School Intramurals
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BRIDGING THE GAP
BOARD APPROVED BUDGET: $164,924,781
BET APPROPRIATION: $162,271,864
DIFFERENCE: $(2,652,917)
Reductions to Local:
• Priority School Grant: $1,344,827
• Tittle IIa Carryover Funds: 263,333
• ECS Alliance Funds: $146,667
• Insurance Savings: $741,288
• Expense Reductions: $576,703
• Position Elimination/Hour Reductions: $103,020
• Elimination or Change to New Hires: $221,080
Total: $3,396,918
Increases to Budget: $744,000
•Board Amended Budget: $162,271,864
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FY 2013/2014 BUDGET
OBJECT
SERIES
OBJECT NAME
FY 13/14 BUDGET
COST
COMPOSITE
100s
Salaries & Wages
$100,865,581
62%
200s
Benefits
$35,542,010
22%
300s
Professional & Technical
Services
$3,762,517
2%
400s
Property Services
$2,586,126
2%
500s
Other Services
$13,303,710
8%
600s
Supplies & Materials
$5,792,408
4%
700s
Equipment
$313,014
0%
800s
Other Objects
$106,497
0%
$162,271,864
100%
TOTAL
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COMMENTS
 Replacement Teachers for the retiring teachers must not
exceed there budgeted staf f salary in order to reach the staf f
turnover credit.
 While Special Education Tuition and Services Accounts were
increased to account for increasing tuition and increased
placements. Additional placements above and beyond the
budget would result in added budget pressures during the year
beyond what is budgeted.
 Pending Grievances against the Board of Education can cause
a financial impact above what is budgeted.
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