Transcript Slide 1

West Deptford Township School District
2011-2012
School Budget Presentation
The Budget Process
• A budget is a plan, not an absolute
• Unlike a municipal budget which is finalized
during the fiscal year, the school budget is
finalized months in advance of implementation.
Therefore, although finite in its totality, a budget
must be flexible to meet changing needs.
• Nevertheless, it is constrained by rules more than
ever
Budget Process
• Begins late fall with unit heads being given a
target number based on anticipated aid
• Submit staffing requests
• Submit textbook requests
• Submit overall operating budgets
• December-budget meeting held and initial
adjustments are made
• January- data is entered into budget program
• Meet with Finance Committee to discuss
preliminary budget
Process continued
• Feb./March (Feb. 24 this year)- receive initial state aid
figures
• Based on state aid figures, additional cuts might have
to be made
• March- final funding figures received and tentative
budget is created
• Board approves the tentative budget and it is
submitted to the county office
• Budget presentations are made to the community
• Budget goes to the voters on April 27
Budget Considerations
• Tax decreases in 2008-09 and 2009-10
• 2010-2011 budget had to deal with $1,830,000 reduction in the
current 2009-10 budget, and a $2, 066, 486 reduction in projected
state aid for the 2010-2011 budget. (Plus a $1.5 million increase in
health care costs). Overall 44 jobs were lost to reduce the budget
twice, once before the budget vote, and then also after the budget
defeat.
• A new 2% “Hard CAP” on the tax levy (only increases for Health
Insurance, Pension Increases, Debt Service and Emergencies are
exempted) . This is not a budget cap, but a revenue cap.
• The 2011-2012 Budget contains a $267,000 offset in the health
insurance line item that is a result of the required 1.5% payment for
health insurance for all staff.
• The 2011-12 Budget includes $25,000 in revenue generated from
the Student Activity Fee
Steps Taken To Reduce Expenditures
to get to one of several scenarios:
• Flat-funding with “Edujobs” Funds ($414,631)
– Elimination of all new requested positions, with the exception of
extending the part-time technician to full time. Personnel reductions
through attrition (HS Guidance Counselor, replace retiring full-time
Kindergarten teacher with two part-time teachers )
– Eliminate one capital project(HS tennis courts)
– Eliminate Curricular materials duplication purchase for Grade-level schools
– Purchase technology from existing 2010-2011 budgeted funds available
due to budget freeze and health benefits savings (opt-out change)
• Flat-funding with no “Edujobs” Funds (-$414,631)
– All of the above
– Decrease in amount budgeted for out-of district tuition
– Potential reductions in force discussed
Scenario with State Aid Increase of
$413,794
• Additional Revenue resulted in:
– Restoring the purchase of the duplicate curricular
materials for 1st & 2nd grades in order to maintain materials
for the two-year pattern for GLS
– Restoring the more expensive capital project(HS Tennis
Courts)
State Aid as a percentage of Budget
2000 -2011
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2000-01 = 33.2%
2001-02 = 32.3%
2002-03 = 31.6%
2003-04 = 31.0%
2004-05 = 30.5%
2005-06 = 29.83%
2006-07 = 27.08%
2007-08 = 26.49%
2008-09 = 30.65%
2009-10 = 30.23% ($12,511,152)
2010-2011 =26.1% ($10,444,666)
2011-2012 =26.7% ($10,858,460)
2011-2012 Budget
• Last Year’s General Fund -$40,828,678
(Defeated by voters)
• Last year’s General Fund= $39,905,018
(Revised after Budget defeat)
• This year’s General Fund= $40,728,963
• The 2011-2012 budget compared to the original proposed 201011 budget represents a decrease =$99,715
• The 2011-2012 budget compared to the revised 2010-11 budget
represents an increase of= $823,945
• The proposed budget contains a 2% tax levy increase, which is at
cap. This is equal to $557,596
Cost Increases in this budget
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Health Benefits – 8.6%/12%
Salaries – TBD based on negotiations
Transportation
Tuition
Capital projects
Energy
Fixed v. Variable Costs
2011-2012 Revenues
2011-2012 Expenditures
How will this budget improve the high
school?
• New visitors’ bleachers in the stadium
• New tennis courts
– Capital Projects Slides.ppt
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New laptop cart
Renovation of a science classroom
New instrument (marching tuba) for the Marching Band
Replacement digital cameras for Graphics
Replacement computers for the Video Technology Lab
New uniforms for eight different sports teams
Additional Capital Projects for Future
Budgets (2012-2015)
HIGH SCHOOL
New exterior doors
$300,00
New lockers
$150,000
Repair Cafeteria floor
$100,000
Seal coat & re-stripe
$65,000
parking lot; pave special events lot
New ceiling in hallways $200,000
GREEN-FIELDS
New fire alarm system
$250,000
Re-pour gym floor
$50,000
OAKVIEW
New fire alarm system $225,000
Seal coat & re-stripe
$20,000
parking lot
New roof
$500,000
Re-pour gym floor
$55,000
MIDDLE SCHOOL
Re-pour gym floor
$60,000
TOTAL - $1,975,000
How will this budget improve the Middle
School?
• Continuation of the technology initiative
• Professional Development for 8th grade implementation of the 1:1 laptop
initiative
• Four sets of new novels for Language Arts Literacy
• Re-instatement of Cross-Country as a co-ed sport
• Continued support for all extra-curricular activities
• New OLSAT testing booklets for Gifted and Talented testing
• Maintaining all existing after-school clubs and programs
How will this budget improve the
elementary schools?
Green-Fields Elementary
Oakview Elementary
Red Bank Elementary
Security System Upgrade –
replacement exterior cameras
and new internal cameras
New classroom furniture for two
classrooms
Increased classroom supplies
funds for the World Language
program and the MultiplyDisabled classroom
SmartBoard maintenance items
Two SmartBoards
Three Smart Slates for classroom
teacher use
Tables and chairs for two
classrooms
Additional chairs for the AllPurpose room for special events
Increased funding to support the
creation of a grade level
common supply room
Continued funding to support
after-school programming for
enrichment and at-risk students
Continued funding to support
after-school programming for
enrichment and at-risk students
Continued funding to support
after-school programming for
enrichment and at-risk students
Facility upgrades – new storage
shed, new office counter, 3 new
basketball systems for the
playground.
Incentives, awards banners and
assemblies reflecting character
education, anti-bullying, and
positive reinforcement.
Adding a new after-school
program, the Kindergarten
Letter club.
What is the tax impact?
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1999-00 = 10.5 cents
2000-01 = 12.9 cents
2001-02 = 9.9 cents
2002-03 = 6.9 cents
2003-04 = 12.6 cents
2004-05 = 6.6 cents
2005-06 = 6.2 cents
2006-07 = 9.9 cents
2007-08 = 5.1 cents
2008-09 = -.274 cents or 1/3 of a penny decrease
2009-10 =-.107 cents 1/10 of a penny decrease
2010-11 = 18.5 cents(Reduced to 12 cents by the township)
2011-2012 = - 2.12* cents or a 2.12 penny decrease for the average
home owner (assessed value of $208, 151) *{A recently revised number}
What Happens If the Tax Levy is
Reduced?
Expenditures would have to be reduced by an
amount equal to the tax levy reduction. (From
the 15% of the budget that represents non-fixed
costs)
– Cutting one or both needed capital projects,
depending on the amount reduced. This will cause a
delay in our five-year Facilities Improvement Plan.
– Reducing line items to reach the required reduction
Future budgets would be impacted by the reduced tax
levy; a reduced levy equals a reduced cap in future
budgets. Cap banking is permitted, however.
If the budget fails….
• It is submitted to the township committee for review
• Township committee can either recommend the budget in
its current form or recommend additional reductions to the
tax levy
• If reductions are recommended the board can either accept
the recommendation or appeal to the state
• If appealed to the state a decision may take months, but
their decision is final
• If the budget is defeated and a reduction to the tax levy is
required, the following will be considered:
– Capital projects (Tennis Courts, Visitors Bleachers)
– Curriculum Duplication Materials
– Academic and Extra-Curricular programs
Where will we go from here?
• We need to encourage everyone to vote on election
day(Especially since we are on Spring Break!)
• We will need to continue to work together to create
the best possible education for our students
• We will need to continue to prepare for similar budget
constraints going forward, without Education Jobs
Funds
• If we are going to remain a great school district we are
going to need to support each other through these
unprecedented times
Most important factor…
Important Dates To Be Aware Of
•Wednesday, April 6th - deadline to register to vote for the school
election
•Monday, April 18 - Meet the Candidates Night, 6:30 PM HS Auditorium
•Wednesday, April 20th - to receive by mail a "Vote by Mail" ballot, your
request must be received by the Board of Elections on/before this date
•Tuesday, April 26th; 3pm - deadline that voters can apply in person to
the County Clerk for a "Vote by Mail" ballot
•Wednesday, April 27 – School Board/Budget Election. Polls open 2:009:00 PM
APPENDIX
Per Pupil Spending Data
New Jersey School Report Card 2007-2010
2009-2010
2008-2009
2007-2008
School
Year
District
District
District
State
Average
Budget
Classroom - Salaries and Benefits
State
Average
Actual
State
Average
Actual
$6,147
$7,645
$5,903
$7,378
$5,385
$7,109
$336
$292
$315
$280
$260
$267
$86
$193
$73
$192
$64
$204
Total Classroom Instruction
$6,569
$8,130
$6,291
$7,858
$5,708
$7,580
Support Services - Salaries and Benefits
$1,553
$1,962
$1,487
$1,836
$1,315
$1,763
$100
$252
$126
$265
$133
$275
$1,653
$2,214
$1,613
$2,101
$1,448
$2,038
Administration - Salaries and Benefits
$945
$1,143
$924
$1,125
$1,009
$1,084
Administration - other
$281
$262
$261
$243
$259
$252
$1,226
$1,405
$1,185
$1,368
$1,268
$1,336
Classroom - General Supplies/Textbooks
Classroom - Purchased Services and Other
Support Services - other
Total Support Services
Total Administration Costs
Per Pupil Spending Data
N J School Report Card 2007-2010 (Continued)
2009-2010
Op./Maint. of Plant - Salaries and Benefits
2008-2009
2007-2008
$801
$895
$855
$854
$753
$817
$729
$1,530
$836
$1,731
$664
$1,519
$787
$1,641
$641
$1,394
$776
$1,593
Total Food Services Costs
Total Extracurricular Costs
(1)TOTAL COMPARATIVE COST PER PUPIL
$0
$376
$11,376
$14
$252
$13,833
$0
$356
$10,969
$23
$238
$12,983
$0
$335
$10,156
$32
$227
$12,578
(2)TOTAL COST PER PUPIL
$12,922
$15,538
$12,221
$15,221
$11,307
$14,805
Op./Maint. of Plant - other
Total Operations and Maintenance of Plant
(1)The Comparative Cost Per Pupil represents comparisons with districts of similar budget type. The components that comprise
the comparative cost per pupil are as follows: classroom instructional costs; support services (attendance and social work, health
services, guidance office, child study team, library and other educational media); administrative costs (general administration,
school administration, business administration, and improvement of instruction); operations/maintenance of plant; food
services, and extracurricular costs. The total of these expenditures is divided by the average daily enrollment to calculate a total
comparative cost per pupil.
(2) Second is the Total Cost Per Pupil which, in addition to all of the costs listed above for the comparative cost, includes costs for
tuition expenditures and payments to preschool providers; transportation; other current expenses (lease purchase interest,
residential costs, and judgments against schools); equipment; facilities/acquisition; and restricted expenses less nonpublic
services and adult schools. The total of these expenditures is divided by the average daily enrollment, combined with all students
sent out of the district as reported on the ASSA (annual state aid collection) to calculate a total cost per pupil.