Transcript Budgeting and Reporting

WSSDA Annual Conference
November 19, 2014
Barbara Posthumus, Director of Business Services
Lake Washington School District
[email protected]
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School Funding and Budgeting
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History
Funding Sources and Model
Budget Development
Capital Funds and Debt
Multi-Year Projections/Impact
Collective Bargaining – Jay Rowell/Rick Doehle
Monitoring and Reporting
3
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Article IX
“It is the paramount duty of the state to
make ample provisions for the education of
all children residing within its borders,...”
5
• Doran Decisions 1977-1988
• Tasks the Legislature with defining “basic education”
• ESHB 2261
• Establishes prototypical school model & establishes QEC
• SHB 2776
• Creates new school funding allocation model
• McCleary Decision 2010
• Confirms state funding is not ample, it is not stable, it is not dependable
6
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Doran I - 1977
◦ the level of funding provided by the state.... was
not fully sufficient..
◦ legislature had not defined basic ed or provided
fully sufficient funding without reliance on special
excess levies
◦ led to Basic Ed Act of 1977 which established
revised funding formula, substantially increased
state funding, and limited amount and purpose of
special levies.
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Doran II - 1983
◦ duty to fully fund includes not only basic ed act
also: special education; transitional bilingual;
remediation; transportation for some pupils.
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Doran III - 1988
◦ required establishment of some form of “safety net”
in special education
8
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ESHB 2261 passed in 2009
◦ Defines new programs of Basic Education, while
mandating that no new requirements shall be
implemented without associated funding.
◦ Adopts prototype schools funding model.
◦ Establishes that programs shall be fully funded by the
2018-19 school year.
◦ Establishes a new funding formula for Pupil
Transportation, to begin during or before 2013.
◦ Created the Quality Education Council (QEC) to develop
and implement workgroups on funding formulas, data
governance, levy, compensation
◦ Creates a roadmap for work groups to define the details
of the funding formulas.
9
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SHB2776 passed in 2010
◦ Implements the new funding structure for education
as proposed by the QEC and the Funding formula
technical workgroup
◦ New funding structure to begin Sept 2011
◦ New structure only - no new dollars
◦ Creates timeline for funding phase-in and 2018
deadline for full funding
◦ Funding shall be for allocation purposes only
10
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More funding must begin in 2012-13
Full Day Kindergarten fully funded statewide
by 2017-18
K-3 Class Size Reduction fully funded by
2017-18
Materials, Supplies and Operating Costs fully
funded by 2015-16
Transportation fully funded by 2014-15
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 McCleary
2010
o The Washington State Supreme Court issued a ruling that the
state is not complying with its constitutional duty to “make
ample provision for the basic education of all children in
Washington.”
o Court recognized the Legislature had enacted “a promising
reform package” in its 2009 education reform bill and
indicated that legislation, if funded, “will remedy deficiencies
in the K-12 funding system.”
o Court deferred to the Legislature to determine how to meet its
constitutional duty, but retained jurisdiction over the case to
“facilitate progress in the state’s plan to fully implement the
reforms by 2018.”
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13
Real Estate Public Utility
3%
Excise Tax
3%
Other
12%
Use Tax
3%
Retail Sales
45%
Property Tax
13%
B&O Tax
21%
Source: Organization and Financing of Washington
Public Schools May 2013
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Natural
Resources
Other
1%
7%
Public
Human
Schools
Services
44%
37%
Government
Oper.
Higher Ed
3%
8%
Source: Organization and Financing of Washington
Public Schools May 2013
15
Other Local
1%
Federal
10%
Local
Property
Tax/Levy
23%
State BEA
66%
(apportionment)
Source: Organization and Financing of Washington
Public Schools May 2013
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Largest Revenue source for school districts
Basic Education
Categorical
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Special Education
Highly Capable
Learning Assistance Program
Bilingual Instruction
Transportation
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Enrollment is the largest driver of revenue
Key to positive or negative impacts to budget
Prototypical Model
Enrollment
Staffing
Funding
Staff Mix (levels of education and experience
of your teachers) drive funding
18
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Fixed theoretical school size used for
modeling purposes
Funding formula assumptions are based upon
prototypical school
Class size assumptions are different based
upon grade and subject
Planning time for teachers is factored in for
determination of class size
Category
Base Enroll
Elem K-6
Middle 7-8
High 9-12
400
432
600
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Certificated Instructional Staffing (CIS)
Legislative class size allocations plus
planning time equals teachers
Students
per staff
% Increase
in Teachers
to Cover
Planning
Elem Gr K-3
25.23 15.5%
Elem Gr 4-6
27.00 15.5%
Middle Gr 7-8
28.53 20.0%
High Gr 9-12
28.74 20.0%
K-1 High
Poverty
20.30 20.0%
Gr 2-3 High
Poverty
24.10 20.00
20
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Other cert staff based on prototypical school
model.
Elem K-6
Middle 7-8
High 9-12
400
432
600
Librarian
.663
.519
.523
Counselor
.493
1.216
2.539
Nurse
.076
.060
.096
Social Workers
.042
.006
.015
Psychologists
.017
.002
.007
Per Prototypical School
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Classified Staff (CIS)
Elem K-6
Middle 7-8
High 9-12
District Wide
400
432
600
Per 1,000
students
.936
.700
.652
Office Support
2.012
2.325
3.269
Custodians
1.657
1.942
2.965
.079
.092
.141
Per Prototypical School
Teaching Assistance
Student & Staff Safety
Family Involvement
Coord.
Technology
Facilities/Maint./Grounds
Warehouse/Mechanics
Central classified
administration
.0825
.628
1.813
.332
5.3% of staff
units x 74.5%
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Certified Administration Staff (CAS)
Per Prototypical School
Principal
Elem K-6
Middle 7-8
High 9-12
400
432
600
1.253
1.353
1.880
District Wide
Central Administration
5.3% of
staff units
x 25.5%
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LAKE WASHINGTON SCHOOL DISTRICT
BASIC ED STAFFING
2013-14 Actual
Elem
Grades K-6
Middle
High
Grades 7-8 Grades 9-12
Ratios
Certificated
Grade K-3
Grad K-1 High Poverty
Grad 2-3 High Poverty
Grade 4
Grade 5-6
Grade 7-8
Grades 9-12
25.23
20.85
24.10
27.00
27.00
Per Prototypical School
Librarian
Counselor
School Nurses
Social Workers
Psychologists
400
0.663
0.493
0.076
0.042
0.017
432
0.519
1.216
0.060
0.006
0.002
600
0.523
2.009
0.096
0.015
0.007
Principals
1.253
1.353
0.936
2.012
1.657
0.079
0.0825
0.700
2.325
1.942
0.092
Classified
Teaching Assistance
Office Support
Custodians
Student & Staff Safety
Family Involvement
28.53
28.74
Districtwide
Technology
Facilities/Maint/Grounds
Warehouse/Mechanics
Cert Admin
Classified Admin
All staff calc
CLS staff calc
15.5%
15.5%
15.5%
15.5%
15.5%
20.0%
20.0%
Elem
Grades K-6
Staff FTE
Certificated
Grade K-3
Grad K-1 High Poverty
Grade 2-3 High Poverty
Grade 4
Grade 5-6
Grade 7-8
Grades 9-12
Subtotal
Middle
High
Grades 7-8 Grades 9-12
352.360
0.000
0.000
94.637
174.988
156.475
243.120
Total
352.360
0.000
0.000
94.637
174.988
156.475
243.120
1,021.580
1,000
Librarian
Counselor
School Nurses
Social Workers
Psychologists
Subtotal
Total Cert Staff
23.205
17.255
2.660
1.470
0.595
4.469
10.472
0.517
0.052
0.017
5.075
19.496
0.932
0.146
0.068
32.749
47.223
4.109
1.668
0.680
86.429
1,108.009
1.880
Principals
43.855
11.651
18.245
73.751
0.652
3.269
2.965
0.141
Classified
Teaching Assistance
Office Support
Custodians
Student & Staff Safety
Family Involvement
32.760
70.420
57.995
2.765
2.887
6.028
20.022
16.724
0.792
6.327
31.724
28.774
1.368
45.115
122.166
103.493
4.925
2.887
278.586
1,460.346
5.3%
5.3%
0.065699
0.014484
Planning
Time
0.063788
0.014485
0.628
1.813
0.332
25.47%
74.53%
Total School Staff
Districtwide
Technology
Facilities/Maint/Grounds
Warehouse/Mechanics
Cert Admin
Classified Admin
Total Cert Instructional Staff
Total Cert Administrative Staff
Total Classified Staff
14.785
42.683
7.816
20.595
60.264
1,108.009
94.346
404.134
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Certified staffing FTE and Staff Mix (levels of
education and experience of your teachers)
drive funding. Cert FTE multiplied by state
salary allocation equals funding
Classified and Administration FTE multiplied
by average state salary allocation equals
funding
Some districts are grandfathered at higher
amounts
Salaries drive mandatory benefits and medical
benefits
25
2014-15 Level
Technology
Utilities and Insurance
Curriculum and Textbooks
Other Supplies and Library Materials
Instructional Professional Development
Facilities Maintenance
Security and Central Office
Total
$89.13
$242.17
$95.69
$203.16
$14.80
$119.97
$83.12
$848.04
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Substitutes
Career and Technical Education (Vocational
Education)
Small Schools Districts – special allocations
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Special Education
◦ Funded based on a % of basic ed
◦ Birth to Pre-Kindergarten=115%
◦ Kindergarten to age 21 =93.09%
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Learning Assistance Program (LAP),
Transitional Bilingual (ELL) and Highly
Capable
◦ Provides funding for additional hours of instruction
◦ Formula drives cert teachers
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Transportation
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Local Levy
◦ Must be voted on by community at least every four
years
◦ Amount that can be collected is capped by state
formula
◦ Increased from 24% to 28% in 2011
◦ Set to sunset after 2017
◦ Some districts are grandfathered at higher
percentage
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Levy Equalization
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Special Education IDEA
Vocational Education
Title I (Remediation)
Title II (Professional Development)
Title III (Limited English Proficiency)
Free and Reduced Lunch Funding
Head Start
Other Grants
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Investment earnings
Fee programs – all day kindergarten, sports
participation, food services, summer school
Grants and donations
Rentals and leases – facilities use
Revenue from other school districts
Fines and fees from students (workbooks, supply
fees)
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Policy development
Planning
Budget parameters and assumptions
Budget implementation and oversight
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Budget allocation available resources to the
programs which have been established to
achieve the district's overall policies
Policies should
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Address the management of financial resources
Set financial goals
Establish financial priorities
Provide financial continuity between budget years
Example: The district shall maintain an unreserved
fund balance of 5% of expenditures
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Enrollment
Mid-Year Projections (Fund Balance)
Legislative Impact
Budget Preparation
Multi-year Budget Projection
Monitoring and Reporting
Reporting
Multi-Year
Projections
Enrollment
Mid-Year
Projections
Budget
Preparation
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Staffing drives 85% of budget
State defines format of budget
◦ Program – Activity - Object
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Transportation
/Food Srvs
8%
Community
Other Support
Svcs.
14%
Services
Other
Instruction
1%
Basic
1%
Education
54%
Compens.
Education
6%
Vocational
4%
Special
Education
12%
Source: Organization and Financing of Washington
Public Schools May 2013
37
Capital Outlay
0%
Purchased
Services
Certificated
11%
Salaries
45%
Supplies and
Materials
6%
Employee
Benefits/Taxes Classified
21%
Salaries
17%
Source: OSPI Financial Summary 2011-12
38
Date
Action
January
Next year Enrollment Projections Complete
Feb/Mar
Prepare Current Staffing Data
Mar/April
Departmental Budget Preparation
April
Staffing Allocations for next year developed
April/May
District Budget Advisory Process
April
Legislative Session Ends
May- early June
Balance Budget
May
Board Work Session Presentation
June
Prepare Budget Document an send draft to Board
39
Date
Action
June 25
Board Meeting – Draft Budget Presentation
July 10
Final date to prepare budget and available to public
July 10
Final date to forward draft budget to ESD
July 20
Publish First Notice of Public Hearing
July 20
Final date to have copies of Budget available to
public (1st class districts) and due to ESD for review
July 27
Publish Second Notice of Public Hearing
August 6
Board Meeting – Public Hearing and Final Adoption
August 31
Final date to Adopt Budget (1st class districts)
Sept 3
Final date to forward budget to ESD (1st class
districts)
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District staff will begin making assumptions
regarding legislative changes and impact
How does board want to see the information
How do you share with community?
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Educational program and district goals/mission
Enrollment projections
Staffing levels for classroom, support, and
administrative staff
Class sizes
Compensation, leave costs, benefits, pensions
Operational allocations for maintenance,
custodial, administrative offices, and categorical
programs
Equipment replacement schedules and needs
Transportation
43
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Feedback
◦ What kind of public process will you have?
◦ Goals for next year
◦ Goals for long-term
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Questions
◦ How are contingencies built into budget?
◦ Does your district regularly do budget extensions?
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For levies passed in 2014, collection begins
in 2015
Typically collect 53% in Spring and 47% in Fall
For newly passed levies, your 2014-15
budget will only include the spring collection.
The 2nd year, 2015-16 will include 100% of
annual levy
47
Example:
$5.0 Million levy over 4 years = $20Million
$5.0 x 53% = $2,650,000 = 2014-15 revenue
$5.0 x 53% = $2,650,000 plus
$5.0 x 47% = $2,350,000
Total = $5,000,000 = 2015-16 revenue
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Technology Levies have special rules
Beginning in 2008, OSPI required that
expenditures on staff training and software
related to technology systems must be spent
in the General Fund
Capital Technology Levy revenue then must
be transferred from the Capital Projects Fund
to the General Fund to cover the costs
You will see this in the presented budget as a
transfer out of capital and a revenue in GF
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100% of Revenue and Expenditures are in
Capital Projects Fund
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Great news – you passed a bond!!
Determination of when to sell bonds
Must be able to spend 85% of proceeds within
3 years
Business Office will work with underwriter
and advisor to sell bonds
Board will need to pass resolution
Superintendent/Business Office will conduct
call with rating agencies to rate the bonds
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Bonds impact two funds:
Revenue from bond sale and construction
expenses go in Capital Projects Fund
Principal and Interest Payments on Bonds are
paid out of debt service fund.
The presented budget will reflect estimated
amounts if prior to actual sale
Will need to levy an amount sufficient to pay
principal and interest
52
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The total indebtedness of a district can not
exceed 5% of the value of taxable property
within a school district. This includes all non
voted debt and all voted debt (bonds).
Voter approved bond capacity may exceed
5% of the district’s assessed valuation but
the principal amount of the bond sale is
limited to the available debt capacity.
Small school districts may have to structure
bond issues and repayments differently than
large districts due to the debt limitations.
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Griffin School District AV=$1,300,000,000
5% debt limitation = $65 million
Current outstanding voted debt $13 million
Current outstanding non voted debt $300K
Cost of a new high school $100 million
◦ To construct a high school – would likely need to
qualify for state matching funds and would need to
ensure funding availability before moving forward.
Maximum bond issuance would be about $52 million.
◦ In this scenario, a district could issue ½ and then issue
the other ½ in the subsequent year. This would
increase the cost of issuance but would likely result in
more available capacity (if AV increases and additional
existing debt is paid down).
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LGOs, lines of credit, capital leases, LOCAL
program obligations, conditional sales
contracts, and qualified zone academy bonds
are all examples of non-voted debt subject to
different rules for use of funds.
All non voted debt above is limited to .00375
(3/8th of 1 percent) of the value of taxable
property within the school district
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Utilizing the State Treasurer’s LOCAL
program, one local district was able to
purchase school buses over a 13 year term.
They are making payments utilizing state
funds from the depreciation schedule.
This funding allowed them to fund buses
without utilizing a transportation levy or
cutting educational programs.
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$6.00
2.19
2.50
2.78
$3.00
2.98
3.16
3.25
3.44
$4.00
3.62
$5.00
1.98
2016
2017
2018
2015
2016
2.00
1.93
2015
1.40
2.10
2014
1.47
2.22
$1.00
2.23
$2.00
$0.00
Bond
Levy
2017
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Can you spend dollars from voted levies or
bonds prior to collection?
Maybe…….
Need to have other reserves
Need to clearly track new expenditures
separately
Need a clear cash flow plan
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Why you may not want to
◦ If use other reserves to front-fund, then those
reserves will not be available for emergencies
◦ May show negative fund balance line item on your
budget – requires additional explanations
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Depends on your level of reserves and need to
use those reserves immediately for other
things
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For best transparency, sources of funds
should be clearly identified.
Bonds vs. levies
Multiple Levies crossing over years
60
Read and discuss Portland article
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Read and discuss Portland article
62
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School boards should develop long-range
financial plans including timetables for
implementation. Long-range plans should be
for at least five years
Plans should include
◦ Budgets needed to finance planned educational
programs
◦ Methods to finance buildings needs to
accommodate projected enrollment growth
◦ Projected of assessed valuation to determine
impacts of property tax levies
◦ Projection of other revenue sources
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Budget Estimated
2014-15 2014-15 2015-16 2016-17 2017-18
Beginning FB
6.9
9.8
8.8
8.0
7.3
Revenues
148.1
143.5
145.6
146.6
147.5
Expenditures
147.5
144.5
146.4
149.7
150.7
Ending Fund Balance
7.5
8.8
8.0
4.9
4.1
Fund Balance
Required (5%)
7.4
7.2
7.3
7.3
7.4
(2.4)
(3.3)
(Cut Needed)
1.6
0.7
64
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How do decisions today effect long-term
budget outlook?
65
Beginning Fund Balance
Budgeted
Estimated
2015-16
6.9
2015-16
9.8
Carryforward Revenue
148.1
Additional Revenue due to sal/ben increase
Student Enrollment
Less one-time revenue
MSOC/Program Adds
Levy increase up to lid
Revenue
148.1
143.5
Caryforward Expenditure
Less One-time expenditures
Student Enrollment
Additional Textbook Adoptions
Open New School
Compensation Salary/Ben Increase
Expenditures
144.5
Use of Fund Balance
Ending Fund Balance
Required
Cut needed if negative
147.5
143.5
2016-17
8.8
2017-18
8.0
2018-19
7.3
143.5
2.7
(1.2)
(0.4)
0.2
0.8
145.6
145.6
2.7
(1.4)
146.6
2.7
(1.6)
(0.3)
146.6
(0.2)
147.5
144.5
(1.3)
(0.8)
0.2
146.4
147.3
(1.0)
0.4
(1.1)
144.5
3.8
146.4
3.9
149.7
0.8
3.7
150.7
(0.6)
1.0
0.8
3.1
3.2
7.5
7.4
0.1
8.8
7.2
1.6
8.0
7.3
0.7
4.9
7.3
(2.4)
4.2
7.4
(3.2)
147.5
66
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Used for facility planning
Program planning
How does economic and demographics affect
enrollments
67
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McCleary
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Class size reductions
All Day Kindergarten
Increased MSOC
Additional staffing means increased local costs
Space needs/constraints
Initiative 1351
68
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Levy Impact
◦ Four percent increase in levy cap implemented in
2011 is set to expire after 2017
◦ Levy “ghost” money is set to expire after 2017
◦ Legislative proposals to reduce levies as state
funding increases
69
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COLA/pension impacts
◦ State has not provided a COLA for 6 years
◦ Local impact of COLA
◦ Pension rates need to increase
 Employer rates from 2-3%
 Employee rates from 1-1.5%
70
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Transportation Vehicle Fund
◦ Long-term replacement plan
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Capital Projects
◦ Future Facility impacts
◦ Cash Flow
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Debt Service
◦ What is impact to future tax rates
71
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Once the budget has been adopted, the
school board is responsible for oversight of
district finances
73
“A monthly budget status report for each fund shall be
prepared by the administration of each school district;
and a copy of the most current budget status reports
shall be provided to each member of the board of
directors of the district at the board's regular monthly
meeting. The report shall contain the most current
approved budget amounts by summary level accounts
and the fund balance at the beginning and end of the
period being analyzed….Also, as a part of the budget
status report, the administration shall provide each
member of the board of directors with a brief written
explanation of any significant deviations in revenue
and/or expenditure projections that may affect the
financial status of the district… “
74
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Review district monthly board report
What questions would you ask?
What patterns would you look for in these
documents?
75
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Capital Projects
◦ If conducting multi-year construction project,
outstanding encumbrances in Capital Projects Fund
may exceed budget
◦ District staff have reporting requirements to OSPI if
receiving State Assistance on construction projects
76
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Includes policies and procedures to provide
assurance that:
◦ Safeguarding district assets
◦ Promote efficiency
◦ Provides reliable financial information and records
77
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Purpose
◦ Accountability
◦ Financial Statements
◦ Federal Grant Compliance
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School board members can participate in
entrance and exit conference
Important to hear from the auditors
78
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Has your district engaged in short-tem
borrowing?
Has your district experienced recent levy
losses?
In your district at its legal debt limit?
Has there been a decrease in year end fund
balance levels over the past few years?
Have expenditures exceeded revenues over
the past few years?
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Has the district been delinquent in paying:
debt?, salaries, payroll taxes, vendor payments?
Is the district involved in pending litigation the
could adversely affect its financial condition?
Is enrollment declining?
Are the unexplained differences between
budgeted and actual revenues and/or
spending?
Bargained contracts without a plan to pay for
them?
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As a result of SHB 1431, passed in 2011, OSPI
was required to work with ESDs to develop a
tool that provides information about the
financial health of school districts
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Indicators used in the tool are:
◦ Fund Balance to Revenue Ratio - This measure what
percentage of a district’s revenues it current has
“in reserve”
◦ Expenditures to Revenue – This ratio measures
whether expenditures were greater or less than the
amount of revenue the district brought in
◦ Days Cash on Hand – Measures the number of days
a district could operate if all funding were to dry up
suddenly
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A value is calculated for each indicator and then
given a score (0-4) which is then weighted. The
values are then added together to arrive at the
district’s financial indicator school for the school
year.
Financial Health Indicators/Weighted Value
Fund Balance to Revenue
45%
Expenditures to Revenue
40%
Days Cash on Hand
15%
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Lake Washington
(Select district above from drop-down list)
District Enrollment, From August 2013 Apportionment
Financial Indicators:
Fund Balance to Revenue Ratio:
"Unrestricted" Fund Balance divided by
Total Revenues and Other Financing Sources
Ratio
Score
17414
24,145
2009-10
2010-11
2011-12
2012-13
17,308,030.18
16,906,517.43
18,311,464.72
17,842,416.89
217,346,759.35
7.96%
3
218,279,207.70
7.75%
3
224,149,155.08
8.17%
3
233,110,479.49
7.65%
3
212,191,057.19
218,728,210.45
223,201,133.79
233,561,591.32
217,346,759.35
97.63%
4
218,279,207.70
100.21%
3
224,149,155.08
99.58%
4
233,110,479.49
100.19%
3
30,516,861.68
32,342,829.03
34,619,650.16
35,176,317.90
589,419.60
51.77
2
607,578.36
53.23
2
620,003.15
55.84
2
648,782.20
54.22
2
Expenditure to Revenue Ratio:
Total Expenditures divided by
Total Revenues and Other Financing Sources
Ratio
Score
Days Cash on Hand
Average Monthly Cash on Hand divided by
Expenditures per day
Days Cash on Hand
Score
Weighted Scores
Fund Balance to Revenue Ratio
Expenditure to Revenue Ratio
Days Cash on Hand
Total Profile Score
2009-10
1.35
1.60
0.30
3.25
2010-11
1.35
1.20
0.30
2.85
2011-12
1.35
1.60
0.30
3.25
2012-13
1.35
1.20
0.30
2.85
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This data…
 Assigns a financial health
score based on data as of
the end of the school fiscal
year;
 Identify districts that are
facing potential financial
difficulties; and
 Allow users to compare a
district’s financial indicator
score over time.
It doesn’t mean…
 A school district is
financially insolvent or needs
to dissolve;
 A district should be
compared to another district
due to the nature of a pointin-time score, without
understanding the
circumstances that
contributed to that score; or
 A performance score is
implied or assigned to the
administration of a district.
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Organization and Financing of Washington Public
Schools
http://www.k12.wa.us/safs/PUB/ORG/13/Final%20Edi
tion%202013.pdf
A Citizen’s Guide to WA State K-12 Finance
http://www.leg.wa.gov/Senate/Committees/WM/Docu
ments/2014%20K12%20Citizens%20Guide.pdf
“A Brief History of Education Funding in WA State”
This is a one-page pictorial timeline of funding
http://www.k12.wa.us/Communications/PressRelease
s2014/EducationFundingChart.pdf
Quality Education Council (QEC) reports
http://www.k12.wa.us/QEC/default.aspx
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Funding Resources for School Facilities
http://www.k12.wa.us/SchFacilities/default.aspx
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Washington School Bond Manual
http://www.wssda.org/Resources/Publications.aspx
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What are your take-aways from today?
What questions do you have for your district?
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