Public Budget Meeting II

Little Egg Harbor Township School District February 22, 2011 Dr. Frank Kasyan, Superintendent Mrs. Lynn Coates, School Business Administrator Board of Education Finance Committee Ms. Gina Frasca Mr. August Daleo Dr. Richard Newman

       

Agenda

     Comparative Spending Guide Efficiency Administration Costs Staffing Thorough and Efficient in LEH Preschool Special Education Requirements Expenditures – 6 year comparison Debt Service Payment Schedule Contractual Issues Public Input Questions Comments

  3rd Public Budget Meeting – March 1, 2011*, 5:30 pm Adequacy     State Budget Information for 2011-2012 Review Public Input Questions  Comments * Date changed from March 3 rd , due to BOE meeting change    4 th Public Budget Meeting – March 22, 2011, 7:30 pm Review    Public Input Questions Comments BOE Public Budget Hearing – March 28, 2011, 6:30 pm

Comparative Spending Guide

• • •

Efficiency Administration Costs Staffing

Indicator #1 –Total Cost Per Pupil Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $11 271 $11 501 $12 783 $11 653 $11 868 $13 269 $12 815 $12 504 $13 835 2007-2008 (21) 2008-2009 (23) 2009-2010 (27)

Indicator #2 –Total Classroom Instruction direct instruction for regular & special education Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $7 968 $7 511 $7 582 $7 366 $7 371 $7 492 $8 113 $7 031 $6 989 2007-2008 (21) 2008-2009 (23) 2009-2010 (22)

$6 514 $6 613 Indicator #3 – Classroom Salaries & Benefits Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $7 349 $7 066 $7 104 $7 069 $7 621 $6 771 $6 773 2007-2008 (22) 2008-2009 (21) 2009-2010 (22)

$245 Indicator #4 – Classroom General Supplies & Textbooks Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $313 $304 $297 $282 $298 $293 $266 $192 2007-2008 (19) 2008-2009 (26) 2009-2010 (6)

Indicator #8 –Total Administrative Cost general & school administration, business & support services Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost $1 296 $1 329 Little Egg Harbor $1 389 State Average K-6 $1 420 $1 397 $1 390 State All Types $1 375 $1 397 $1 453 2007-2008 (33) 2008-2009 (25) 2009-2010 (16)

Indicator #9 – Salaries & Benefits for Administrators Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $1 116 $1 132 $1 119 $1 154 $1 114 $1 107 $1 171 $1 020 $1 048 2007-2008 (22) 2008-2009 (27) 2009-2010 (24)

Indicator #10 - Operation & Maintenance of Plant Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost $1 161 $1 373 Little Egg Harbor $1 600 State Average K-6 $1 087 $1 414 $1 645 State All Types $1 328 $1 513 $1 737 2007-2008 (17) 2008-2009 (10) 2009-2010 (19)

Indicator #13 - Extracurricular Cost Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average K-6 State All Types $256 $243 $271 $57 $36 2007-2008 (30) $19 $36 2008-2009 (12) $39 $10 2009-2010 (5)

Indicator #15 -Total Equipment computers, tools, trucks, furniture (exceeds $2,000) Operating Type K-6 (Total of 62 School Districts) ranked low cost to high cost $164 Little Egg Harbor State Average K-6 State All Types $137 $120 $86 $66 $69 $60 $10 2007-2008 2008-2009 $10 2009-2010

11,9 Indicator #16 (a) - Student / Teacher Ratio K-6 (Total of 62 School Districts) ranked high ratio to low 12,1 Little Egg Harbor State Average (k-6) 12 11,6 2008-2009 (26) 2009-2010 (25)

Indicator #18 (a) - Student / Administrator Ratio K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average 167 160,5 158,7 155 2008-2009 (22) 2009-2010 (21)

$98 274 Indicator #18 (b) - Median Administrator Salary "the 50th percentile wage estimate--50 percent of workers earn less than the median and 50 percent of workers earn more than the median.“ K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average $101 294 $98 680 $93 000 2008-2009 (36) 2009-2010 (22)

15,7 Indicator #19 - Faculty /Administrator Ratio K-6 (Total of 62 School Districts) ranked low cost to high cost Little Egg Harbor State Average (k-6) 16,5 15,2 14,7 2008-2009 (19) 2009-2010 (18)

Through & Efficient Education

• •

NJ Law does not allow cuts to T&E programs In order to meet budget cuts many non T&E programs have already been cut in the past years

• • • • • • • • • • • • • • • • • Full-Day Regular Education Kindergarten Co-Curricular Programs: writing, drama, and homework club After School Athletic Programs: basketball, volleyball, fitness, etc. After School Buses Courtesy Bussing of Students Art, Music, Foreign Language

(already reduced by 1)

and Physical Education Staff Literacy Resource Specialists Inclusion Facilitator, Basic Skills Teacher

(already reduced by 1)

and Behavioral Specialist Time-out classroom Non-tenured teaching staff members

(already reduced)

Gifted and Talented Teacher Reduction in School Nursing staff Redesign of Child Study Team (School-based to district) Elementary Supervisor and Lead Teachers All paraprofessionals (aides) except where required by Special Education I.E.P.s and preschool mandates Capital Improvements Technology Specialists, Facilities Staff, Secretarial/Clerical Staff, Administrative Positions

(all already reduced)

Preschool

• • •

Mandated for our district Part of Thorough & Efficient New Early Childhood Center to accommodate expansion

Early Childhood Center

• • • • True lease purchase for 5 years utilizing preschool expansion funds Prefabricated construction 14 Classrooms Built on grounds of GJM

Special Education Requirements

• • •

It’s the law Funding Sources Current Programs

Special Education Laws

  PL#192 and Individuals with Disabilities Education Act (IDEA)  Must provide a through and efficient education for all students identified as eligible for special education ages 3 – 21 yrs. old  Must provide that education in the least restrictive environment that is appropriate for each student.

It is the responsibility of the district where the student resides to pay for their education.

Funding Sources

   Local Revenue State Aid Federal Aid - IDEA

Special Education Programs in LEH

    In-class Support  Students are educated 80% or more of their day in a regular classroom that has a regular education teacher and a special education teacher Resource Center  Students spend 40 -79% of their day in a regular education classroom and the balance of the instructional day in a resource center with a special education teacher  Instruction in resource center is for reading, language arts, and/or mathematics in a small group Self Contained Special Education  Students spend < 40% of their day in a regular education class and the balance of their day in a special education class with a special education teacher and a small group environment  Classes are designed to meet specific learning disabilities (ex.: autism, multiply disabled, behavioral disabilities, cognitive impairment) Out of District  Special Education school placement for those students that the district cannot supply an in house program that will meet their needs

Expenditures

• •

Current Budget Six Year Comparison

19,32%

2010 – 2011 LEH School District Budget Expenditures

7,44% 0,005% 5,16% 5,95% 48,34% 5,36% 8,42%

Instruction - 48.34% Student Support - 8.42% Transportation - 5.36% Benefits - 19.32% Maintenance - 5.16% Admin Services - 5.95% Repayment of Debt - 7.44% Capital Outlay - .005%

Total Cost of Governmental Programs & Services = $27,612,338

Expenditure Categories

  Instruction  Regular Programs  Special Education    Basic Skills Bilingual Education School Sponsor Extra Curricular  Preschool, IDEA, NCLB Grants Administration  General Administration  School Administration   Board of Education Technology       Support Services   Tuition Social Work Services       Health services Speech, OT, PT Related & Extended Services Guidance Child Study Teams Improvement of Instruction Services Library Media Services  Instructional Staff Training Services Facilities Transportation Benefits Capital Outlay Repayment of Debt

$30 000 000 6 Year Budget Comparison Operating & Total Budgets $27 939 662 $27,144,008** $27 612 338 $25 000 000 $20 000 000 $21 458 348 $18 571 148 $22 005 969 $22,777,550* $21 839 462 $20 001 863 $19 201 059 $21 868 926 $20 512 224 $15 000 000 $10 000 000 $5 000 000 $0

05-06 06-07 07-08 08-09 09-10 10-11 General Operating Budget Total Budget * Last Year of Early Childhood Aid ** First Year of Preschool Expansion Funds

Debt Service Payment Schedule

• http://www.lehsd.k12.nj.us/resources/BOE/pay ment_schedule.pdf

Contractual Issues 2011-2012

• • •

Contracted raises for 11-12 = $681,000 Anticipated health insurance increases with current plan $1 million - $1,230,000 Budget short fall of $1.7 – $1.9 million

Cuts Needed to Make Up Budget Short Fall Scenario 1

Increase tax by $200,000

Scenario 2

Flat tax

Scenario 3

Decrease tax by $200,000

Tax Levy Don't replace retirees Eliminate administrator Eliminate special area (6, 8, 9) Reduce grade levels by 12 teachers & move 3 to other areas Eliminate resource officers (0,0,2) Building Secretaries from Full to Part-time (0, 2, 3)

Total Cuts

$10,385,057 $250,000 $100,000 $460,000 $840,000 $0 $0

$1,650,000

$10,184,057 $250,000 $100,000 $600,000 $840,000 $0 $60,000

$1,850,000

$9,984,057 $250,000 $100,000 $670,000 $840,000 $93,000 $97,000

$2,050,000

*

2010-2011 ACTUAL

FUND BALANCE LOCAL

LEVY

$ 699,309.00 $10,184,057.00

PROPOSED TAX RATE CALCULATION COMPARISON LEVY DIVIDED BY RATABLES EQUALS RATE RATABLES

$ 2,967,533,131.00 $ 2,967,533,131.00

PER ABSTRACT OF RATABLES

DEBT SERVICE $ 1,349,781.00 $ 2,967,533,131.00 TOTAL $11,533,838.00 $ 2,967,533,131.00

PROPOSED 2011-2012 TAX RATE - OPTION 1- $200,000 INCREASE (2%)

0.000236

0.003432

0.000455

0.003887

LOCAL DEBT SERVICE TOTAL

LEVY INCREASE

$10,384,057.00 $ 1,199,777.00 $11,583,834.00

RATABLES

$ 2,955,844,831.00 $ 2,955,844,831.00 $ 2,955,844,831.00

PER ABSTRACT OF RATABLES

0.003513

0.000406

0.003919

PROPOSED 2011-2012 TAX RATE - OPTION 2 - NO LEVY INCREASE

LOCAL

LEVY FLAT

$10,184,057.00

RATABLES

$ 2,955,844,831.00

PER ABSTRACT OF RATABLES

0.003445

DEBT SERVICE TOTAL $ 1,199,777.00 $11,383,834.00 $ 2,955,844,831.00 $ 2,955,844,831.00

PROPOSED 2011-2012 TAX RATE - OPTION 3 - $200,000 DECREASE

0.000406

0.003851

LOCAL DEBT SERVICE TOTAL

LEVY DECREASE

$ 9,984,057.00 $ 1,199,777.00 $11,183,834.00

RATABLES

$ 2,955,844,831.00 $ 2,955,844,831.00 $ 2,955,844,831.00

PER ABSTRACT OF RATABLES

0.003378

0.000406

0.003784

OPTIONS

1 2 3

Value of Home

$ 263,258.00

2010-2011 TAX LEVY ON 2011 AVERAGE EVALUATION Local Rate

0.003432

Debt Service

0.000455

Total Tax District Tax

0.003887 $ 1,023.28

Value of Home

$ 263,258.00 $ 263,258.00 $ 263,258.00

PROJECTED TAX LEVY Local Rate Debt Service

0.003513

0.003445

0.003378

0.000406

0.000406

0.000406

Total Tax District Tax

0.003919 $ 1,031.71 0.003851 $ 1,013.81 0.003784 $ 996.17

Difference

$ 8.42 $ (9.48) $ (27.12) * 2011 Average Township Evaluation This chart is based on the assumption of all state aid being flat-funded from 2010-11 to 2011-12.

Public Input

Next Public Budget Meeting:

Tuesday, March 1, 2011 5:30 pm Frog Pond Elementary School Multipurpose Room

Please note, date changed from March 3rd