Transcript Staffing Requirements – KRS 157.360

BUDGET PREPARATION
ADAM HOOKER, LAUREL COUNTY BOARD OF EDUCATION
MICHAEL MORELAND, BRECKINRIDGE COUNTY BOARD OF EDUCATION
BUDGET CYCLE
• EARLY PROJECTIONS (ENROLLMENT, REVENUE AND OTHER CHANGES) – OCTOBER-DECEMBER
• DRAFT BUDGET (BASED ON PROJECTIONS AND/OR CURRENT #’S) – DUE JANUARY 31
• SBDM ALLOCATIONS – DUE TO SCHOOLS MARCH 1, UPDATED VERSION DUE MAY 1
• TENTATIVE BUDGET (INCLUDES ALL FUNDS) – DUE TO KDE BY MAY 30
• TAX RATES LEVY – AUGUST
• WORKING BUDGET – DUE TO KDE BY SEPTEMBER 30
THE BUDGET CYCLE IS A YEAR LONG PROCESS
ENROLLMENT PROJECTION
• PROJECT NUMBER OF STUDENTS AND ADA FOR NEXT SCHOOL YEAR
• ENROLLMENT BY AGE AND GRADE MUST BE DETERMINED
• HISTORY, KINDERGARTEN ESTIMATES, RETENTION RATES, MOVEMENT IN
AND OUT OF DISTRICT (INDEPENDENT AND PRIVATE SCHOOLS)
• CERTAIN NUMBERS IMPACT YOUR SEEK FUNDING – AT-RISK, LIMITED ENGLISH,
EXCEPTIONAL CHILD COUNTS (SEVERE, MODERATE AND SPEECH)
• FREE AND REDUCED LUNCH ELIGIBILITY
REVENUE PROJECTION
• GENERAL FUND – SEEK, LOCAL TAXES, INDIRECT COSTS, INTEREST, ETC.
• SPECIAL REVENUE – LOCAL, STATE AND FEDERAL GRANTS
• CAPITAL FUNDS – CAPITAL OUTLAY, BUILDING AND CONSTRUCTION FUNDS
• OTHER FUNDS – FOOD SERVICE, DAYCARE, DISTRICT ACTIVITY FUNDS, ETC.
OPERATING EXPENSES
• HISTORICAL TO ACTUAL COMPARISON
• SALARY PROJECTIONS – CHANGES IN BENEFIT COSTS
• TECHNOLOGY CHANGES
• FACILITIES PLAN/BUILDING MAINTENANCE
• BUDGET REDUCTION METHODS
• WORK WITH YOUR DIRECTORS AND SUPERINTENDENT
• USE THE MUNIS APPLICATIONS TO ASSIST IN PROCESSING
STAFFING REQUIREMENTS – KRS 157.360
•
PRIMARY GRADES K-3 = 24/1
•
GRADE 4 = 28/1
•
GRADES 5 AND 6 = 29/1
•
GRADES 7-12 = 31/1 + 150 PUPIL HOURS =
25/1
•
PART OF SCHOOL MEDIA LIBRARIAN (KRS
158.102)
6
GENERAL FUND BUDGET
CONSIDERATIONS CONTINUED
CLASSIFIED STAFFING:

SALARY IMPROVEMENTS (INCLUDING STEP AND RANK)

CLASS SIZES – STAFFING POLICY

CENTRAL OFFICE/DISTRICT WIDE

MANDATORY AIDES

BUS ROUTES

SUBSTITUTES
7
8
SALARY PROJECTIONS BASED UPON TENTATIVE
STAFF ALLOCATIONS
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SALARY PROJECTIONS BASED UPON TENTATIVE STAFF
ALLOCATIONS
SALARY PROJECTIONS BASED UPON TENTATIVE STAFF
ALLOCATIONS
The default projection will
determine which budget you
export to excel.