Budget Study SessionCanyons School District

May 17, 2011

Legislative Action

FY 2011 Reduced Education Budget $50 million

CSD share $ 2,894,000

Increase WPU value for some programs

From $2,577 to $2,816

Special Ed & CTE add-ons remains at $2,577

Legislative Action

Reduced flexible WPU

Value changed from $292 to $30

Eliminated Student Success Block Grant

Loss to CSD $765,243

Total State WPU Funding

FY 2011 WPU

FY 2012 WPU

WPU Change (Growth)

Regular Programs 592,841 608,392 15,551

Special Ed. Add-on 63,903 65,190 1,287

Other Special Ed. 25,261 26,468 1,207

CTE-Add-on 27,259 27,907 648

Class Size Reduction 35,836 36,768 932

Total WPU 745,100 764,725 19,625

Current WPU Value $2,577 $2,577

Flexible WPU Value $292 $292

Funds Need For Growth $2,137,691,900 $2,193,996,025 $56,304,125

WPU Value Change

FY 2011 FY 2012 Change

Weighted WPU Value $2,577 $2,787 $210

Flexible WPU Value 292 30 (262)

Total WPU Value $2,869 $2,817 ($52)

FY 2011 Revenue

FY 2012 Revenue

Revenue Change

Regular Programs $1,527,751,257 $1,713,231,872 $185,480,615

Special Ed. Add-on 164,678,031 167,994,630 3,316,599

Other Special Ed. 65,097,597 74,533,888 9,436,291

CTE-Add-on 70,246,443 71,916,339 1,669,896

Class Size Reduction 92,349,372 103,538,688 11,189,316

Regular WPU $1,920,122,700 $2,131,215,417 $211,092,717

Flexible WPU 217,566,730 22,698,864 (194,867,866)

Total WPU Funds $2,137,689,430 $2,153,914,281 $16,224,851

Was Growth Funded?

Needed Fund For Growth $56,304,125

Additional Funds Received 16,224,851

Deficit ($40,079,274)

$0

$1,000

$2,000

$3,000

$4,000

2004 2005 2006 2007 2008 2009 2010 2011 2012

$30$292$384

$490$478$460

$417$407$368

$2,787$2,577$2,577$2,577$2,514$2,417$2,280$2,182$2,150

History of WPU ValueD

olla

rs

Fiscal Years

Regular WPU Flexible WPU

Effect on Districts & Charters

4 of 41 School District Saw Increased Funding

76 of 81 Charter Schools Saw Increased Funding

CSD WPU Funding

CSD WPUsFY 2011 FY 2012 Change

Regular Programs 34,160 34,351 191

Special Ed. Add-on 3,760 3,662 (98)

Special Ed. Self Contained 1,235 964 (271)

Special Ed. Preschool 355 361 6

Special Ed. Extended Yr. 24 23 (1)

Extended Yr for Special Educators 0 34 34

Special Ed. State Program 166 170 4

CTE 1,525 1,525 0

Class Size Reduction 1,991 1,991 0

Total WPU 43,216 43,081 (135)

CSD State GuaranteeFY 2011 FY 2012 Change

Regular Programs $88,030,712 $96,732,030 $8,701,318Special Ed. Add-on 9,690,729 9,437,801 (252,928)Special Ed. Self Contained 3,181,335 2,715,187 (466,148)Special Ed. Preschool 914,760 1,017,331 102,571Special Ed. Extended Yr. 60,933 63,270 2,337Extend Yr. Sp. Educators 0 95,744 95,744Special Ed. State Program 427,460 478,720 51,260CTE 3,930,379 3,930,379 0Class Size Reduction 5,131,142 5,607,022 475,880Flexible WPU 12,619,072 1,292,430 (11,326,642) Total WPU $123,986,522 $121,369,914 ($2,616,608)Weighted WPU Value $2,869 $2,817 ($52)

FY 2012 State Fund Changes

FY 2011 FY 2012 Change

Total WPU Funding

$123,986,522 $121,369,914 ($2,616,608)

Student Success Block Grant

765,243 0 (765,243)

Adult Education 1,421,944 1,209,007 (212,937)

Educator Salary Adjustment

9,020,963 8,879,291 (141,672)

Total $135,194,672 $131,458,212 ($3,736,460)

What’s Unknown

Enhancement For Accelerated Student Block Grant Allocation

Gifted & Talented

Advance Placement

International Baccalaureate

What’s Unknown

Enhancement For At-Risk Student Block Grant Allocation

At-Risk Student Programs

At-Risk Homeless & Minority

At-Risk MESA

ELL Family Literacy Centers

HB 301

HB 301

New Board Local Levy in FY 2012-13

Combines following levies:

Board Approved Leeway

K-3 Reading Levy

Transportation Levy

Tort Levy

10% of Basic Levy

Recreation Levy

HB 301

Cap on new Board Local Levy

0.001800

If FY 2011-12 combining levies <0.001801

0.002500

If FY 2011-12 combining levies >0.001800

HB 301

Combining Levies FY 2011 FY 2012 Change

Board Leeway 0.000400 0.000400 0.000000

K-12 Reading 0.000121 0.000121 0.000000

Special Transportation 0.000078 0.000300 0.000222

Tort Liability 0.000024 0.000100 0.000076

10% Basic 0.000559 0.000735 0.000176

Recreation Levy 0.000078 0.000150 0.000072

Total 0.001260 0.001806 0.000546

HB 301

Truth-in-Taxation required for increase?

Yes, unless

Corresponding decrease in Capital Levy

Shift $9.2 million for FY 2011-12 only

Why Increasing Taxes Not Good

FY 2011-12 Budget Adjustments

Restore 5 Instructional Days $3,907,000

Funding for New High School 1,800,000

Math Professional Development 1,207,000

2 Secondary Math Coaches 162,000

AVID Program 100,000

Retirement & Health Insurance 1,300,000

Utility/Fuel 550,000

Eliminate CSIP (765,000)

Legislative Interns (150,000)

Additional Assumptions

Maintain Status Quo

Continual Funding of Step & Lanes

Seven Professional Development Days

No Changes in Class Sizes

Revenues v. Expensesw/o HB 301 Change

$190,000,000

$200,000,000

$210,000,000

$220,000,000

$230,000,000

2011 2012 2013 2014 2015

$220,159,000

$216,725,000

$213,290,000

$208,846,000

$199,985,000

$205,269,000

$201,314,000

$198,710,000$197,575,000

$206,169,000

Revenues Expenses

Revenues v. Expenseswith HB 301 Change

$190,000,000

$200,000,000

$210,000,000

$220,000,000

$230,000,000

2011 2012 2013 2014 2015

$220,159,000

$216,725,000

$213,290,000

$208,846,000

$199,985,000

$205,269,000

$201,314,000

$198,710,000

$206,904,000$206,169,000

Revenues Expenses

Excess/(Deficit)

($20,000,000)

($15,000,000)

($10,000,000)

($5,000,000)

$0

$5,000,000

$10,000,000

2011 2012 2013 2014 2015

($14,890,000)($15,411,000)($14,580,000)

($11,271,000)

$6,184,000

($14,890,000)($15,411,000)($14,580,000)

($1,942,000)

$6,184,000

with HB 301 w/o HB 301

Fund Balance with HB 301 Change

$0

$17,500,000

$35,000,000

$52,500,000

$70,000,000

2010 2011 2012 2013 2014 2015

With HB 301 w/o HB 301

Other Considerations

Steps (3,327,000)

Lanes (468,000)

Professional Development Days (7) (3,605,000)

Sick Leave Incentive (730,000)

1% Pay Reduction (1,582,000)

Class Size Increase (1) (47 FTE) (2,224,000)

Convert Hall Monitors to Non-K (150,000)

Custodial & Maintenance Staffing

Reduce School Allocations (5%) 176,800

CSD v. JSD Teacher Salary

Two, 1st Yr Teachers, 2008-09, Step 1, Lane 1

1 stay with JSD, 1 with CSD

Fiscal Year CSD JSD DifferenceFY 2011-11 CSD

Action

2008-09 $34,168 $34,168 $0

2011-12 $37,942 $34,228 $3,714 Fund Steps, 7 PD days

2011-12 $36,948 $34,228 $2,720 Fund Steps, 2 PD days

2011-12 $36,551 $34,228 $2,323 Fund Steps, 0 PD days

2011-12 $36,444 $34,228 $2,216 No Steps, 7 PD days

2011-12 $35,490 $34,228 $1,262 No Steps, 2 PD days

2011-12 $35,108 $34,228 $880 No Steps, 0 PD days

Contract & PD Days

District K Days PD Days Total DaysChg. from /

CSD

Canyons 184 7 191 0

Jordan 184 0 184 (7)

Granite 183 0 183 (8)

Alpine 182 1 183 (8)

Davis 181 3 184 (7)

State Avg. (Excluding

CSD)182.2 1.5 183.7 (7.3)

Quality Teacher Block Grant

Used to Fund Professional Development for Teachers

JSD-10 Professional Development Days

FY 2009-10 State Eliminated Funding

CSD continued funding 7 days

CSD funding from property taxes

Capital Outlay Fund

Major Non-Bond Projects

Hillcrest Turf & Track Upgrade 1,250,000

Draper Elementary HVAC & Roof 1,250,000

Willow Canyon Interior Upgrade 1,200,000

Jordan Lighting, Waterline, Concessions 1,200,000

Eastmont Seismic & Lighting Upgrade 900,000

Alta View, Brookwood, Copperview, Midvalley, Peruvain Park,

Playground Upgrade 900,000

Bond Projects

Project FY 2011-12 Amount

New High School $31,000,000

Butler Middle 14,000,000

Albion Middle 11,400,000

Midvale Elementary 10,400,000

Sandy Elementary 1,800,000

Revenue/Expenses

$0

$37,500,000

$75,000,000

$112,500,000

$150,000,000

2010 2011 2012 2013

$49,118,000

$70,443,000

$145,200,000

$80,813,000

$53,900,000

$98,418,000

$39,100,000

$11,973,000

$32,000,000$23,661,000

$103,486,000

$31,660,000

Revenue Expense Fund Balance

Questions?