Transcript No Slide Title

WELCOME
TO THE
2007 - 2008
BUDGET HEARING
AND
ANNUAL MEETING
OF THE
SCHOOL DISTRICT
OF
SOUTH MILWAUKEE
SOUTH MILWAUKEE SCHOOL DISTRICT
September 5, 2007
7:00 p.m.
AGENDA FOR PUBLIC HEARING
I.
II.
III.
IV.
Explanation of Dual Meeting and Opening
Remarks
A. Introduction of School Board and Selected
Staff Members
B. Introduction of Legal Counsel and
Parliamentarian
Presentation of Treasurer’s Report
Opportunity for Public Comments on the Proposed
Budget
Closing Remarks and Adjournment
AGENDA FOR ANNUAL MEETING
I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
Call to Order
Explanation of Ground Rules
Elect Chairperson
Approve Agenda
Approval of Previous Minutes
Adoption of Resolution on Tax Levy
Old Business
New Business
Adjournment
THE 2007-08 SCHOOL YEAR
Continued work to improve academic achievement
through high standards and rigorous curriculum
$820,561 in budget reductions- the gap between
revenues and expenditures
Infrastructure work including:
PLTW tables for the High School Tech Ed
Department
Walkway at Luther Elementary
Projection systems at Middle & High School
Security Systems at Blakewood, Lakeview & Luther
Elementary Schools
Battery backup connected to generator for
Technology Department
Maintenance vehicle for the Operations Department
Basketball hoops for the High School
WHY $820,561 IN
REDUCTIONS?
(The Gap Between Revenues & Expenditures)
Revenue limits control the total amount of
taxes and general state aid a school
district can collect
This amount is allowed to increase
annually by the CPI, the 2007 increase is
2.8%
State mandates and guidelines often limit
the District’s ability to balance the budget
FUTURE BUDGETS
As long as revenue limits are in place
and expenses increase at a greater
rate than revenues, the district
will be facing a budget gap.
We expect to see continued reductions
for the 2008-09 school year.
2007-08 REDUCTION SUMMARY
The $820,561 gap between revenue and
expenditures was addressed as
follows:
Staff reductions
Copy center lease changes
Budget reductions at all schools and
departments that include employee
travel, paper, postage, dues/fees and
supplies
Revenue increases in special education
aid, school fees and open enrollment
School District of South Milwaukee
2007-08 Budget Assumptions
February 21, 2007 - APPROVED
Description
Additions/Reductions
Totals
Initial Revenue Assumptions:
Revenue Cap
505,087
Special Education Aid
56,004
Total Revenue Increase
561,091
Initial Expenditures Assumptions:
Salary/Benefits/Lane Movement/Retiree Health
1,339,220
Utilities
46,655
District Insurance
19,480
District Purchased Services
(23,703)
Total Expenditure Increase
1,381,652
Total Budget Adjustment
(820,561)
Proposed Expenditure Reductions:
.50 FTE Business Ed Teacher Position
28,000
.66 FTE French Teacher Position
43,000
.50 FTE German Teacher Position
29,400
1.0 FTE HS Social Studies Teacher Position
65,000
1.0 FTE Guidance Counselor Position
69,000
1.0 FTE Elementary Teacher Position
65,000
1.0 FTE Speech Teacher - Revise Funding
93,000
1.0 FTE Special Ed Teacher to two .50 FTE
2,000
Teacher Leadership Structure Changes
13,572
MS Library Paraprofessional 7 hrs to 5 hrs
6,800
Elementary Classroom Paraprofessionals 10.5 hrs
29,500
HS Receptionist Position 4.5 hrs
14,200
Copy Center Budget Reduction
10,000
Custodial Overtime Reduction
25,000
District Level Budget Reduction
15,430
School Site Budget Reduction
17,429
Total Expenditure Reductions
526,331
Proposed Expenditure Additions:
Two 3.5 hr MS Science Paraprofessional
20,000
.50 FTE Teacher Position to Fund 27
39,500
Total Expenditure Additions
59,500
Proposed Revenue Additions:
Increased School Fees
21,800
Open Enrollment Additional Revenue
257,000
Total Revenue Additions
278,800
Variance
(74,930)
School District of South Milwaukee
2007-08 Budget Assumptions
September 5, 2007 Adjustment Reconciliation
Description
Increase/(Decrease)
February 21, 2007 - Approved Variance
Transfer of Service
(74,930)
(14,910)
Teacher Leadership Structure Changes
(2,088)
Interest Earnings
75,000
Utilities
75,810
District Insurance
39,750
Associate Principal Change
(18,350)
SAGE Aid
(57,679)
Handicap Aid
Totals
21,646
Total Adjustments
119,179
Adjusted Variance
44,249
THE BIG PICTURE
2006-07
1. TOTAL NET
BUDGET
$ 34,008,000
2007-08
Inc/(Dec)
$ 34,902,470
$ 894,470
2. THE TOTAL TAX LEVY FUND EXPENDITURE BUDGETS ARE
INCREASING 2.05 %
2006-07
GENERAL FUND
$ 32,258,180
DEBT SERVICE
$ 4,559,224
COMMUNITY SERVICE
TOTAL
2007-08
$
Inc/(Dec)
%
Inc/(Dec)
$ 32,885,707
$ 627,527
1.95%
$ 4,589,972
$ 30,748
0.67%
$ 808,777
$ 920,250
$ 111,473
13.78%
$ 37,626,181
$ 38,395,929
$ 769,748
2.05%
*
3. THE TOTAL PROPERTY TAX LEVY IS INCREASING BY 3.14
%
$
Inc/(Dec)
%
Inc/(Dec)
2006-07
2007-08
GENERAL FUND
$ 7,015,557
$ 7,370,551
$ 354,994
5.06%
DEBT SERVICE
$ 4,178,019
$ 4,191,582
$ 13,563
0.32%
COMMUNITY SERVICE
$ 525,420
$ 525,420
$-
0.00%
$ 11,718,996
$ 12,087,553
$ 368,557
3.14%
TOTAL
* Less refinancing entry as required by DPI
2007-08 BUDGET INCREASE SUMMARY
2007 Actual
TOTAL Costs
$34,008,000
2008 Proposed
$34,902,470
(Fund 10 & 27)
Inc/(Dec)
+ $894,470
2.6%
1. Salaries
$ 946,223
2. Fringe Benefits
$420,904
3. Purchased Services
($365,046)
4. Supplies and Equipment
($117,957)
5. Debt Retirement
$24,844
6. District Insurance
($39,465)
7. Other Misc. (Debt, Fees, Etc.)
($32,218)
8. Interfund Transfers
$57,185
TOTAL EXPENDITURE INCREASE
$894,470
Mill Rate Comparison
(2006-07)
AREA SCHOOL DISTRICT'S
2006-07 Mill Rate Comparison
12.00
10.73
10.03
10.00
9.65
9.53
8.38
8.13
8.00
6.00
4.00
District
Oak Creek/Franklin
West Allis
Cudahy
South Milwaukee
Franklin
-
Greenfield
2.00
Greendale
Mill Rate
6.91
Mill Rate History
SCHOOL DISTRICT OF SOUTH MILWAUKEE
1993-2007 Mill Rate History
$20
$18
$ 17.53
$ 15.98
$16
$ 15.38
$14
$ 10.82
$ 9.67
$ 10.36
$ 10.39
$ 9.73
$ 9.65
$ 9.57
2007-08 Proposed
$ 10.33
2006-07
$ 10.24
2005-06
$ 9.85
2000-01
$ 10.80
$10
1999-00
$ 11.71
$12
$8
$6
$4
$2
2004-05
2003-04
2002-03
2001-02
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
$0
1993-2006 Tax Levy History
(All Funds)
SCHOOL DISTRICT OF SOUTH MILWAUKEE
1993-2006 Tax Levy History (All Funds)
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
-0
8
-0
7
os
e
d
20
07
20
06
op
Pr
-0
6
20
05
-0
5
20
04
-0
4
20
03
-0
3
20
02
-0
2
20
01
-0
1
20
00
-0
0
19
99
-9
9
19
98
-9
8
19
97
-9
7
19
96
-9
6
19
95
19
94
-9
5
0
REVENUE BUDGET SUMMARY
FUND 10 & 27
Open
Enroll/Tuition
4%
Other
2%
Federal
4%
Property Taxes
21%
State
69%
2007-08 REVENUE SOURCES
State
$23,798,042
Property Taxes
$7,370,551
Open Enroll/Tuition
$1,463,740
Other
Federal
$809,494
$1,460,643
$34,902,470
EXPENDITURE BUDGET SUMMARY
Fund 10 & 27
Interfund Transfers
1.0%
Capital Objects
Supplies/Equip
1.0%
3.6%
District Insurance
0.9%
Debt
Retirement/Oth.
0.8%
Purchased Svcs.
7.9%
Benefits
25.9%
Salaries
59.0%
2007-2008 Expenses by
Object
Salaries
$20,580,710
Benefits
$9,028,007
Purchased Svcs.
$2,746,074
Supplies/Equip
$1,253,097
Capital Objects
$360,598
District Insurance
$314,850
Interfund Transfers
$338,925
Debt Retirement/Other
$280,209
$34,902,470
84.9%
SCHOOL DISTRICT OF SOUTH MILWAUKEE
STAFFING SUMMARY
FTE
Teachers
Administrators
Support
Aides
Clerical
Custodial
Building Service
Total
2006-07 Total FTE
240.58
16.00
15.00
31.71
23.46
19.00
16.19
361.94
% of Total FTE
66.5%
4.4%
4.1%
8.8%
6.5%
5.2%
4.5%
100.0%
Changes for 2007-08:
Reduced
Increased
% of Staff Group Change
-4.66
1.00
-1.5%
0
1.00
6.3%
-1.00
0
-6.7%
-1.79
1.00
-2.5%
-0.46
0
-2.0%
0
0
0.0%
0
0
0.0%
-6.4%
Approved 2007-08 FTE's
236.92
17.00
14.00
30.92
23.00
19.00
16.19
357.03
% of Total FTE's
66.4%
4.8%
3.9%
8.7%
6.4%
5.3%
4.5%
100.0%
NOTE: FTE (Full-time Equivalent) for each staff group is defined as follows:
Teachers:
Based on contract %; 100% contract =192 paid days/7 hour standard work day.
Administrators:
Based on contract %; 100% contract for Elem Principal=210 days, MS/HS Associate Principal=230 days and Others=260 days
Support:
Based on contract %; Nurse/OT/PT=192, FS=202, STW=211 and Others=260
Aides:
100% FTE (1)=1288 hours per year (184 days * 7 hours/day)
Clerical:
100% FTE (1)=1971 hours per year (260 days * 7.58 hours/day)
Custodial:
100% FTE (1)=2080 hours per year (260 days * 8 hours/day)
Building Service:
100% FTE (1)=1800 hours per year (225 days * 8 hours/day)
Staff assigned and funded from Community Services (Recreation Department - Fund 80) are not included.
SUMMARY
Budget reductions made primarily due to
revenue limits and declining
enrollments
Projected mill rate of $9.57 – remains
lower than 2006-07
Budget will change after 3rd Friday
enrollment count, final certification of
state aid and property valuation
Rising costs of insurance and utility costs
will continue even with controls
Future state legislation uncertain
2008-09 will likely see another year of
reductions
Questions
&
Answers
SOUTH MILWAUKEE SCHOOL DISTRICT
September 5, 2007
7:00 p.m.
AGENDA FOR PUBLIC HEARING
I.
II.
III.
IV.
Explanation of Dual Meeting and Opening
Remarks
A. Introduction of School Board and Selected
Staff Members
B. Introduction of Legal Counsel and
Parliamentarian
Presentation of Treasurer’s Report
Opportunity for Public Comments on the Proposed
Budget
Closing Remarks and Adjournment
AGENDA FOR ANNUAL MEETING
I.
II.
III.
IV.
V.
VI.
VII.
VIII.
IX.
Call to Order
Explanation of Ground Rules
Elect Chairperson
Approve Agenda
Approval of Previous Minutes
Adoption of Resolution on Tax Levy
Old Business
New Business
Adjournment