2016-17 operational budget overview
TRANSCRIPT
2016-17 Operational Budget Overview
Teddy Dumlao
Director of Finance
Tom Wohlleber
Chief Financial Officer
April 12, 2016
1
• Review updated budget projections for 2016-17
• Review budget priorities
• Review 2016-17 capital commitments
• Review proposed capital funding plan for 2016-17
• Review Instructional Improvement Fund budget
• Review 2016-17 budget projection summary
2
Scenario A assumes an unweighted ADM loss of 1,000
Scenario B assumes an unweighted ADM loss of 1,500
Both Scenario A and Scenario B assume:
• Prop 123 election is NOT approved
• FY16 Base Level inflation increase of $54.99 remains intact
(Base Level with teacher comp of $3,524.56)
• FY17 Base Level inflation increase of 0.99%
• Teacher Experience Index factor of 1.0207
• Transfer to Capital Fund of $900,000
• Budget Balance Carry Forward of $3,500,0003
Scenario C assumes an unweighted ADM loss of 1,000
Scenario D assumes an unweighted ADM loss of 1,500
Both Scenario C and Scenario D assume:
• Prop 123 election IS approved
• FY16 Base Level with teacher comp is adjusted to $3,645
• FY17 Base Level inflation increase of 0.99%
(Base Level with teacher comp of $3,686.92)
• Teacher Experience Index factor of 1.0207
• Transfer to Capital Fund of $900,000
• Budget Balance Carry Forward of $3,500,0004
5
Without Prop 123 With Prop 123
FY 16 FY 17 FY 17 FY 17 FY 17Budget Scenario A Scenario B Scenario C Scenario D
Revenue Control Limit (RCL) $183,474,217 $179,045,967 $177,132,759 $184,852,922 $182,874,337
Transfer to Capital Fund (2,101,000) (900,000) (900,000) (900,000) (900,000)
Override (10% of RCL) 0 17,904,597 17,713,276 18,485,292 18,287,434
Transfer from Capital Fund 2,681,893 0 0 0 0
Tuition Revenue 40,000 40,000 40,000 40,000 40,000
Budget Balance Carryforward 5,270,412 3,500,000 3,500,000 3,500,000 3,500,000
M&O General Budget Limit $189,365,522 $199,590,564 $197,486,035 $205,978,215 $203,801,770
Increase from FY 16 $10,225,042 $8,120,513 $16,612,693 $14,436,248
Estimated GPS portion of additional
$50 million if Prop 123 is approved* N/A N/A $1,500,000 $1,500,000
Estimated Total Additional Budget
Capacity for FY 17 $10,225,042 $8,120,513 $18,112,693 $15,936,248
*Can be used for M & O or capital.
6
M&O Override Priority 1: Offer Competitive Wages
Designated
Estimated Amount
Pending
Estimated Amount
Staff Compensation Proposal Cost $10,000,000
Unpaid Professional Development Advancement $850,000
On-Going Cost of Professional Development
Advancement
$150,000
Leadership Development Plan Implementation in
FY 18
$5 Increase in Substitute Teacher Compensation
($85 for short-term subs / $125 for long-term subs)
$108,000
Smart Schools Staff - 2% Contract Increase $50,000
Salary Level Reconciliation $200,000
7
M&O Override Priority 2: Maintain/Reduce Class Size
Designated
Estimated Amount
Pending
Estimated Amount
Maintain Class Size*
*Predicated on actual student enrollment for 2016-17.
8
M&O Override Priority 3:
Quality Academic Programming
Designated
Estimated Amount
Pending
Estimated Amount
Shift existing costs from Instructional Improvement Fund
(IIF) to M&O Fund to provide funding from IIF for:
School allocations for professional development
School design development competitive grants (4)
$520,000
$60,000
Junior High schedule change $332,000
Junior High Gifted Academy $73,000
Blended Learning Model (Global Academy Review)
Implementation - 6 FTE
$330,000
9
M&O Override Priority 4: Affordable Student Access
Designated
Estimated Amount
Pending
Estimated Amount
Suspend $160 fee for additional courses (NOT on-line) ($200,000 est.)
Athletics Program Review Recommendations Stipend review in
FY17*
*All stipends, including coach stipends, will be reviewed in 2016-17.
10
M&O Override Priority 5:
College & Career Readiness Programming
Designated
Estimated Amount
Pending
Estimated Amount
Expand AVID program (3 additional schools) $18,000
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Priority Description
Designated
Estimated Amount
Pending
Estimated Amount
At-Risk Programming / Systematic Interventions:
Transitional Algebra intervention course bridging 8th
grade to 9th grade based on student failure rate
(transportation, stipends for planning, instruction,
assessment, administration)
$7,000
Title 1 - Staffing for schools no longer eligible for Title
funding - 2 FTE
$120,000
Social Worker (1.5 FTE) at Elementary Schools $72,000
Programmer to support ATI and District data reports $70,000
Professional Development alignment/expansion $85,000
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Priority Description
Designated
Estimated Amount
Pending
Estimated Amount
Pre-school Class Implementation Costs (M&O and
Capital portion)
$20,000
Digital Curriculum Platform (non-capital & non-bond fund
eligible funding expenditures)
$150,000
Teachers on Special Assignment - 4 FTE
Instructional
• Instructional Videographer
• K-6 Math Coach
• K-6 Special Area Coach
• K-12 Assessment Coach
$220,000
13
Priority Description
Designated
Estimated Amount
Pending
Estimated Amount
Capital Funding Allocation (from M&O) $900,000
District Contribution to Insurance Trust Fund to Address
Underfunding Condition
$750,000 $1,250,000
4.5% Increase in District Contribution to Insurance Trust
Fund to Address Projected Increases in Plan Costs
$800,000
Health Services - Screening Model Revision ($18,000)
and School Health Office Supplies ($10,000)
$28,000
OTM Model Staffing Plan Implementation
H/R Specialist
Affordable Care Act Compliance & Audit
Benefits Wellness Specialist - Trust funded
$45,000
$25,000
$10,000
14
Priority Description
Designated
Estimated Amount
Pending
Estimated Amount
Additional Assistant Principal (.5 FTE) at Highland High
School due to increased enrollment
$52,000
Communications Department Marketing Plan $100,000
Transition to Office of Community Partnerships $40,000
Technology Repair Position $39,000
Cash Handling / On-line Receipting Software (Capital) $125,000
Move AIA Fees from Gate Receipts to M&O to provide
funding to address capital safety needs for athletics
$70,000
Risk Management Coordination (begin mid-year) $40,000
TOTALS $14,725,000 $2,974,000
15
SUMMARY CAPITAL CATEGORIES
2016-17 Capital
Budget Summary
School Capital Allocation (Approximately $2/Student) $70,000
GPS Portion of Mesquite Jr. High Pool Repairs 200,000
Emergency Facility Repairs 300,000
Finance/HR System Lease Purchase Payment 265,000
District Website 42,000
Safe Schools License (Safety Training) 10,000
Academic Services - Curriculum / Library 1,140,900
Academic Services – Assessment 437,700
Technology - Enterprise Software License Fees 1,375,300
TOTAL CAPITAL OUTLAY EXPENDITURES $3,841,185
16
Estimated Budget Limit for 2016-17 $2,000,000
Estimated Budget Carry Forward from 2015-16 $100,000 to $200,000
Use of E-Rate Reimbursement to Offset Portion of Technology Enterprise Software License Costs
$600,000 to $800,000
Transfer from M & O* $900,000 to $1,000,000
TOTAL* $3,800,000
* Does NOT include capital portion of school / departmental budget allocations
17
School-based Allocation for Professional Development $520,000
Class Size Reduction / Regular Education Paraprofessionals
$500,000
Academic Services / Curriculum- Curriculum Development- Assessment Work- Professional Development
$400,000
TOTAL $1,420,000
18
Without Prop 123 With Prop 123
FY 16 FY 17 FY 17 FY 17 FY 17
Budget Scenario A Scenario B Scenario C Scenario D
Revenue Control Limit (RCL) $183,474,217 $179,045,967 $177,132,759 $184,852,922 $182,874,337
Transfer to Capital Fund (2,101,000) (900,000) (900,000) (900,000) (900,000)
Override (10% of RCL) 0 17,904,597 17,713,276 18,485,292 18,287,434
Transfer from Capital Fund 2,681,893 0 0 0 0
Tuition Revenue 40,000 40,000 40,000 40,000 40,000
Budget Balance Carryforward 5,270,412 3,500,000 3,500,000 3,500,000 3,500,000
M&O General Budget Limit $189,365,522 $199,590,564 $197,486,035 $205,978,215 $203,801,770
Increase from FY 16 $10,225,042 $8,120,513 $16,612,693 $14,436,248
Estimated GPS portion of additional
$50 million if Prop 123 is approved* N/A N/A $1,500,000 $1,500,000
Estimated Total Additional Budget
Capacity for FY 17 $10,225,042 $8,120,513 $18,112,693 $15,936,248
Designated Budget Priorities Total $14,725,000 $14,725,000 $14,725,000 $14,725,000
Shortfall / Available ($4,499,958) ($6,604,487) $3,387,693 $1,211,248
*Can be used for M & O or capital.