2014-2015 BUDGET PLANNING

Unified School District #497

Budget Report

TIMELINE� July/August 2013

� Board of Education approved the 2013-2014 budget

� September 20, 2013 and Superintendent’s Report (SO66)� 1st revision of the budget for 2013-2014

� General Fund and Supplemental General Fund (LOB), revised based on “unofficial” enrollment count on the “official” count day

� October 2013� Certification of Final Mill Levy and Assessed Valuation

� November 25, 2014� Enrollment and Budget Update report to Board of Education

� March-April 2014� KSDE Audit of enrollment and other budget information

� April 14, 2014� Board Report on Legislation passed and pending and their estimated impacts on 2014-2015 budget planning

� May 2014� Tentative Kansas Department of Education (KSDE) Final Legal Max Budget Letter for fiscal year ending June 30, 2014

� June 2014� Official KSDE Final Legal Max Budget Letter (pending) for fiscal year ending June 30, 2014

� June 9, 2014� Board Report on 2014-2015 Budget planning and anticipated Budget and Mill levy impacts

� July 28, 2014� Budget approved for publication in the newspaper-Form Code 99, sets Fund Budget Maximums and Mill Levy Maximums

� August 11, 2014� Budget Hearing and approval of the 2014-2015 budget

� August 25, 2014� Certification of Budget to Douglas County Treasurer Office and Kansas State Department of Education

FORMULA CHANGES AND FUNDING IMPACT

DescriptionDescriptionDescriptionDescription USD 497 Information (2013USD 497 Information (2013USD 497 Information (2013USD 497 Information (2013----2014)2014)2014)2014) Funding Change Funding Change Funding Change Funding Change

GF: Non Proficient At Risk: Eliminates 23.6 FTE X 3838 (90,577)

GF: Regular At Risk: No Students over the age of 19 or

part time students grades 1-12; does not apply to

students with IEP

8.2 FTE X 3838 (31,471)

GF: BSAPP increase $14.00 Before removing above Funding 195,732

LOB: Reduced FTE Counted towards LOB Calculation (1449.6+23.6+8.2) X 4433 X 31% (2,035,784)

LOB: Increase the BSAPP used in NEW LOB calculation

**(4433 to 4490= $57 increase) 12,862 X $57 X 31% 227,272

LOB: Impacted by $14 BSAPP COLA FTE adjusts with BSAPP change (1,671)

Sub Total (1,736,499)

LOB: Increase to 33% 1,393,365

Net change – No enrollment or weighting growth or

changes other than formula changes have been

considered in this example

Net Funding Change (343,134)

Source: April 14, 2014 Board Presentation

BUDGET ASSUMPTIONS FOR 2014-2015� BSAPP increases $14, from $3,838 to $3,852

� FTE (Full Time Equivalency) base enrollment projections reflect an FTE increase of 210

� Supplemental General Fund (LOB), the board of education will approve at 33%, up from 31%

� FTE (Full Time Equivalency) Virtual School Enrollment estimated to be about the same, there is planned a published increase of 167.9, funds are unrealized and unallocated unless students are enrolled and attending.

� Student count for approved Free Lunch benefits, the count used for At Risk K-12 Weighting is estimated to be up slightly, funding is only realized if applications are on file and approved.

� Estimate for Vocational minutes is planned at a slight increase.

� Estimate for Bilingual minutes is planned at a slight increase.

� Special Education estimate for staff is planned to be the same, the budget will be published slightly higher for unforeseen special education service needs.

� The Cost of Living budget provision will remain at $1,290,950, as it has been in the past.

� Capital Outlay will be at the maximum authority of 8 Mills, the same as 2013-2014

� Adult Basic Education levy will be .25 of the .5 allowable maximum authority, the same as 2013-2014

� The Special Assessment levy will be what is required to fund future obligations

� The Bond and Interest Mill Levy will remain flat.

� The valuation estimate for this report is basically flat, this estimate will be revised when updated information is received from the counties. (Douglas, Leavenworth and Jefferson)

All FTE increase projections are “soft” and until the September 20, 2014 count and final KSDE audit confirmation in May 2015, they are subject to change.

2014-2015 BUDGET PLANNINGNew Revenue SourcesNew Revenue SourcesNew Revenue SourcesNew Revenue Sources FTEFTEFTEFTE AmountAmountAmountAmount

Enrollment Growth FTE X BSAPP 3,838 210 834,381

BSAPP Increase of $14, enrollment growth and existing FTE and weightings 167,958

Loss of At Risk Funding – Formula Change (107,194)

Loss of Supplemental General Fund (LOB) – Formula Change (1,743,015)

Increase to Supplemental General Fund (LOB) BSAPP increase from $4,433 to $4,490 (2 year provision) 231,793

Increase Supplemental General Fund (LOB) from 31% of General Fund to 33%

(1 Year 14-15)

Mail Ballot to

maintain in 15-16 1,414,670

Total New Revenue SourcesTotal New Revenue SourcesTotal New Revenue SourcesTotal New Revenue Sources 798,593798,593798,593798,593

ASSESSED VALUATION HISTORY

Fiscal YearFiscal YearFiscal YearFiscal Year % Change% Change% Change% Change

All LeviedAll LeviedAll LeviedAll Levied funds funds funds funds

Except GeneralExcept GeneralExcept GeneralExcept General General FundGeneral FundGeneral FundGeneral Fund

2007-2008 3.35% 973,752,838 916,451,969

2008-2009 0.13% 975,007,225 917,605,285

2009-2010 -1.23% 963,038,628 904,943,774

2010-2011 0.59% 968,755,909 910,616,955

2011-2012 0.97% 978,187,698 919,687,576

2012-2013 0.76% 985,579,241 926,932,768

2013-2014 0.35% 987,461,721 937,769,753

2014-2015 (estimate) 0.50% 992,399,030 942,458,602

MILL LEVY HISTORY AND ESTIMATE 14-15

FundFundFundFund 2009200920092009----2010201020102010 2010201020102010----2011201120112011 2011201120112011----2012201220122012 2012201220122012----2013201320132013 2013201320132013----2014201420142014 2014201420142014----2015201520152015

General 20.000 20.000 20.000 20.000 20.000 20.000

Supplemental General (LOB) 18.695 19.927 18.992 17.939 17.836 *17.586

Bond and Interest 11.723 12.149 11.700 10.577 10.539 **10.577

Capital Outlay 5.970 5.952 6.999 7.952 7.975 **8.000

Cost of Living 1.325 1.320 1.105 10.058 1.192 1.192

Adult Basic Education 0.149 0.248 0.400 0.398 0.249 **0.250

Special Assessment 0.032 0.050 0.242 0.081 0.000 0.100

Total 57.894 59.646 59.438 58.005 57.788 57.705

Mill Levy Change 1.752 (0.208) (1.433) (0.217) (0.083)

*If the State Aid % remains the same (19.74%) and is equalized at 100%, as promised by the

Legislature, this Mill Levy could go down between .5 and 1.0 Mill, represented here as down ¼ of a

mill (.25) and going to 33% LOB

** Same as published Mill levy in 2013-2014 – which varied slightly with official Assessed Valuation

BOARD GOALS IMPACTING BUDGET DECISIONS

� Board Goal 1: Board Goal 1: Board Goal 1: Board Goal 1: Develop and align district expectations for curriculum and instruction in order to raise the

achievement of all students

� Board Goal 2: Board Goal 2: Board Goal 2: Board Goal 2: Enhance Student wellness by integrating supports and services across the district.

� Board Goal 3: Board Goal 3: Board Goal 3: Board Goal 3: Deliver a differentiated and comprehensive professional development plan to support

best practices in instructional methods

� Board Goal 4: Board Goal 4: Board Goal 4: Board Goal 4: Use technology to expand communication and enhance learning opportunities

� Board Goal 5: Board Goal 5: Board Goal 5: Board Goal 5: Deliver quality programs and services.

� Board Goal 6: Board Goal 6: Board Goal 6: Board Goal 6: Create high quality and adaptable district facilities to meet the diverse 21st century

educational program needs of all students and to enhance student achievement

� Board Goal 7: Board Goal 7: Board Goal 7: Board Goal 7: allocate capital and human resources to areas of greatest needs to maximize student

achievement.

� Board Goal 8: Board Goal 8: Board Goal 8: Board Goal 8: Increase student and community connection with schools to close the achievement gap

and improve graduation rates.

EstimatedEstimatedEstimatedEstimated Change in Expenditures for 2014Change in Expenditures for 2014Change in Expenditures for 2014Change in Expenditures for 2014----2015201520152015 FTEFTEFTEFTE AmountAmountAmountAmount

Wages all employee groups and related Employer costs– 2% average increase 1,498,887

Fringe Benefits all employee groups (health, dental, vision) 567,118

Enrollment Growth - Increase to Elementary FTE 0.00 0

Enrollment Growth – Increase to Middle School FTE (classroom 3.4, music .5) 3.90 220,974

Enrollment Growth – Increase to High School FTE (classroom .1, music 1.187) 1.287 73,811

Board Goal 6 Board Goal 6 Board Goal 6 Board Goal 6 - Admin. Services -- Transportation Cordley Students to East Heights during construction 10,000

Board Goal 7 Board Goal 7 Board Goal 7 Board Goal 7 -- Pre K Specials (Music, Art, PE) 18,890

Board GoalBoard GoalBoard GoalBoard Goal 1 1 1 1 -- Middle School AVID Program (includes FTE of 1.33) 1.33 155,358

Board Goal 3Board Goal 3Board Goal 3Board Goal 3 -- Human Resources – Teacher Evaluation (books, PD Training, software) 80,000

Board Goal 5 Board Goal 5 Board Goal 5 Board Goal 5 -- Human Resources – Career Fairs increase exposure 5,585

Board Goal 2Board Goal 2Board Goal 2Board Goal 2 -- Teaching and Learning and Food Services – Coordinator Student Health and Wellness 1.00 70,000

BoardBoardBoardBoard Goal 1 Goal 1 Goal 1 Goal 1 -- Teaching and Learning TOSA Additional Days (20 days summer) 6,000

Board Goal 5 Board Goal 5 Board Goal 5 Board Goal 5 -- Teaching and Learning Equity Trainer Affiliate (10 additional days) 3,000

Board Goal 1Board Goal 1Board Goal 1Board Goal 1 -- Student Support -- AimsWeb Assessment Tool K-5 37,500

Board Goal 2 & Board Goal 2 & Board Goal 2 & Board Goal 2 & 7 7 7 7 -- Student Support – Nursing Services, increase coverage 55,000

BoardBoardBoardBoard Goal 1 & 7 Goal 1 & 7 Goal 1 & 7 Goal 1 & 7 -- Student Support – Student Services Coordinator 1.00 70,000

Board Goal 1 & 7 Board Goal 1 & 7 Board Goal 1 & 7 Board Goal 1 & 7 -- Student Support - Early Childhood Parent Facilitator 1.00 40,000

Board Goal 2 & 7 Board Goal 2 & 7 Board Goal 2 & 7 Board Goal 2 & 7 -- Student Support -- High School Guidance Counselor Days 15,000

Board Goal 3 & 5 Board Goal 3 & 5 Board Goal 3 & 5 Board Goal 3 & 5 -- Information Technology – Technology Trainer 1.00 44,000

Board Goal 5 & 7 Board Goal 5 & 7 Board Goal 5 & 7 Board Goal 5 & 7 -- Equity -- Middle School Uniforms 20,000

Total ChangeTotal ChangeTotal ChangeTotal Change in Expenditures for 2014in Expenditures for 2014in Expenditures for 2014in Expenditures for 2014----2015 (Increase)2015 (Increase)2015 (Increase)2015 (Increase) $ 2,991,123$ 2,991,123$ 2,991,123$ 2,991,123

2014-2015 BUDGET PLANNING

BALANCING RESOURCES AND CHANGE OF EXPENDITURES

SummarySummarySummarySummary of Resources and Expendituresof Resources and Expendituresof Resources and Expendituresof Resources and Expenditures AmountAmountAmountAmount

New Revenue Sources 798,593

Change in planned expenditures 2,991,123

Expenditures in excess of New Revenue SourcesExpenditures in excess of New Revenue SourcesExpenditures in excess of New Revenue SourcesExpenditures in excess of New Revenue Sources $ (2,192,530)$ (2,192,530)$ (2,192,530)$ (2,192,530)

Planned use of UnencumberedPlanned use of UnencumberedPlanned use of UnencumberedPlanned use of Unencumbered Cash Balances or Reallocation of FundsCash Balances or Reallocation of FundsCash Balances or Reallocation of FundsCash Balances or Reallocation of Funds AmountAmountAmountAmount

Cash Balance: Food Services Funds 50% of Wellness Coordinator 35,000

Cash Balance: Health Care Reserve Fund – Health Insurance Increase 567,118

Cash Balance and Unallocated Budget Authority: 4 Year At Risk 58,890

Reallocation of Funds: Special Education Transfer for Student Services Facilitator 70,000

** Contingency Reserve Cash Balance – approximately 20% above the 10-20% current use

Total EstimatedTotal EstimatedTotal EstimatedTotal Estimated use of Unencumbered Cash Balances over Currentuse of Unencumbered Cash Balances over Currentuse of Unencumbered Cash Balances over Currentuse of Unencumbered Cash Balances over Current 731,008731,008731,008731,008

(Deficit)(Deficit)(Deficit)(Deficit) SurplusSurplusSurplusSurplus $ (1,461,522)$ (1,461,522)$ (1,461,522)$ (1,461,522)

** As year end closes some budgets will be over some will be under, at the July 28 budget publication this will be updated for impact of current

year expenditures and any carryover of on going expenses that will impact cash balances in addition to existing plan

MOTIONS TONIGHT ON BOARD MEETING

� Capital Outlay Resolution for expanded budget authority and

continuous and permanent authority for 8.0 mills, the board

could at anytime levy less than the 8.0 mills. This resolution

just sets a lid to the authority.

� Supplemental General Fund (LOB) authorizing the 2014-2015

budget to be built at 33%, up from our current 31%. To

continue for 2015-2016, it will take a mail ballot election to

maintain the 33%, otherwise it goes back to 31%, the

authorized amount from a previous election.

QUESTIONS