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FY 07/08 Draft Budget

Shoreline School District #412

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Steps in FY 07/08 Budget Development

Analyze FY 06/07 Budget Forecast Ending Fund Balance 06/07

Forecast Student Enrollment Develop Revenue Forecast (OSPI F-203) Analyze Projected Expenditures for FY 07/08

Balance Budget

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Shoreline School District FY 07/08 Budget Priorities

Focus on Improving Student Achievement Class size reduction/Reduce Overload cost Eliminate costs in non-core activities Meet OSPI Staffing Ratios End the year with a positive Fund Balance

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Increased Costs

Fuel PricesUtility Rates Wage and Benefits (COLA non-funded

positions) Other contractual costs

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Enrollment DeclineBudgeted for FY 07/08

Budget 06/07 Diff

PROJECTED STUDENT FTE 8,826.00 (-574.000) (CEO Program 240 FTE & K-12, 334 FTE)

-----------------------------------------------------------------------------------------------Certificated Staff FTE 567.670 (-28.120)Teaching & Teaching Support = 517.570 FTESupport = 17.000 FTEPrincipal’s Office (Principal’s and Staff) = 21.000 FTE

Central Admin (Supt, Business, HR) = 12.100 FTE

---------------------------------------------------------------------------------------------------------Classified Staff FTE 356.832 (-38.793) Teaching & Teaching Support = 131.732 FTESupport Operations (Maintenance, Grounds, Custodial, Utilities, Printing, Information Processing, Public Relations, Warehouse, Motor Pool and Public Activities = 149.523 FTEPrincipal’s Office (Office Staff) = 27.999 FTECentral Admin (Supt, Business, HR, Public Relations, Food, Transportation) = 47.578 FTE

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Shoreline School DistrictFY 07/08 Forecasted Revenue

Summary

State $ 56,114,520 Levy $ 18,027,255 Local $ 8,782,333 Federal $ 4,186,402 Total $ 87,110,510

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Shoreline School DistrictFY 07/08 Expenditures Considerations

Review Expenditure line items Review Contractual obligations (SEA, SESPA,

SEIU, SCCA, SAAA, SPA, SCA and others)

Projected increases in areas such as: fuel, utilities, insurance

3.7% COLA impact for funded and non-funded positions

4.3% Certificated Salary Schedule Increase

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District Level Reductions/Adjustments

Reduce Print Shop operation Reduce Local Special Education subsidy Eliminate Traffic Safety Program Middle Schools return to a 6 period day Reduce District Vehicle Pool by 12 Closure of North City Elementary, Sunset

Elementary and Aldercrest Annex Reduce Transportation Bus Routes

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DepartmentsReductions/Adjustments

Move (2) Executive Director openings to Director positions

Reorganize Business Services Department Use Capital Projects Fund interest from

South Woods Property to General Fund, approx. $140k annually

Eliminate unfilled instructional positions as possible

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District Administrative Reductions 2005-06 & 2007-08 (2 years)

SCHOOL YEAR 2005-2006     SCHOOL YEAR 2007-2008  

Administrative Positions FTE   Administrative Positions FTE

Supt 1   Supt 1

      Deputy Supt/Finance & HR 1

Associate Supt 1      

Assistant Supt 1      

Exec Dir C & I 1  Exec Dir Student Learning/Schools 1

Exec Dir HR 1      

Exec Dir Bus Ser 1      

Exec Dir Community Relations 1      

Comptroller 1      

      Director of HR 1

      Director Business Services 1

      Director of Student Services 1

     Director of Teaching and Learning 1

Director Assessment 1   Director Assessment 1

Director Spec Ed 1      

Director Voc & Applied 1   Director Voc & Applied 1

Director Technology 1   Director Technology 1

Director Accounting 1      

Director Transportation 1   Director Transportation 1

Director Athletics 1   Director Athletics 1

Director Food Services 1      

      Program Manager Food Services 1

Manager Title I/LAP/ELL 1   Manager Title I/LAP/ELL 1

Manager Prof Development 0.5      

Supervisor Custodian 1   Supervisor Custodian 1

Supervisor Maintenance 1   Supervisor Maintenance 1

Total 19.5     16

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Athletic Programs Reductions/Adjustments

Suspend ‘C’ Teams Programs Cap transportation expenditures for Middle

School and High School sports New ‘cost center’ for all athletic costs

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Transportation Reductions/Adjustments

Reduce Regular Routes by at least 10 7 new buses – fuel efficiency Review Operations for additional savings

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Food Service Operation

Program Improvements

Efficiencies in Food Preparation Improved # of meals served per hour (MPLH)

Shorewood High School example:– Sept 2005 – MPLH = 15.9– June 2006 – MPLH = 18.7– February 2007 - MPLH = 23.5

Reduced number of serving kitchens (fewer schools)

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07/08 Expenditures Comparison

– 2006-2007 Regular Instruction $46.2

m Special Education $ 9.6

m Vocational Education $ 3.8

m Compensatory $ 5.6 m Other Instru. Prgms $ 1.1 m Community Service $ 3.0

m Support Services $15.1

m– Total $84.4 m

– 2007-2008 Regular Instruction $46.4 m Special Education $11.1 m Vocational Education $ 2.2 m Compensatory $ 7.1 m Other Instru. Prgms $ .7 m Community Service $ 3.0 m Support Services $15.1 m

– Total $85.6 m

Total Budget increase of 1.2%

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Expenditure By Program

2006-2007 2007-2008 Basic Education $46,240,087 $46,386,723 Special Education $ 9,312,943 $11,136,374 Vocational Education $ 3,818,382 $ 2,221,603 (534 FTE to 473 FTE)

Title I, Federal $ 495,010 $ 550,127 Title II, Federal $ 286,316 $ 345,156 LAP $ 269,496 $ 373,579 Grants/Donations $ 131,385 $ 937,348 (Interns, Nat’l Cert, TAP,

Capacity)

Head Start, Federal $ 385,221 $ 152,921 PAS Program (WASL) $ 154,598 $ 116,205 Federal Bilingual $ 134,338 $ 89,877 State Bilingual $ 375,204 $ 439,743

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Expenditure By Program

2006-2007 2007-2008 I-728 Stu Achieve $ 3,110,202 $ 4,124,420 (Includes

Carryover) Summer School $ 88,800 $ 10,000 Highly Capable $ 69,869 $ 78,339 Compensatory $ 252,808 $ -0- Traffic Safety $ 102,724 $ -0- Oth Instru Prgm $ 837,767 $ 500,316 Shoreline Child Ctr $ 2,165,327 $ 2,166,546 Facilities Use $ 832,414 $ 871,100 District Support $10,129,791 $10,183,784 School Food Service $ 2,021,079 $ 2,032,733 Pupil Transportation $ 2,959,484 $ 2,864,488

Total $84,473,245 $85,581,382

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I-728 Student Achievement 2007-08@ $450 per student AAFTE

Class Size Reduction 75.0% Grades K -4 Grades 5 – 6 Elementary Reading/Math Specialists Supplement LAP Support Shortfall K – 4 Allocations to Buildings to Reduce Class Size 1 – 12

Extended Day/Year Activities 5.0% All Day K Para Educator Support (13 sections) Secondary Summer Academies Before & After School Programs Grade 7 & 8 w/Transportation

Professional Development 16.6% C & I Contracted Prof Dev T.D.C. Professional Development TOSA TOSA Support for Writing & Training Secondary Reading Coaches Tech Spec Support for P–6 (2.4) and 7-12 (1.2) ELL Strategy Development for All Faculty

Pre-School/Early Childhood Programs 1.7% Early Childhood Literacy & Specialist Support

Contingency $$ 1.7%

TOTAL 100.0%

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07/08 General Fund Summary

Projected Beginning Balance $-1,524,460

Total Revenues $87,110,510

Less: Total Expenditures $85,581,382

Ending Fund Balance $ 4,668

Included in the expenditure amount there is a negative--$541,220 placeholder for reductions yet to be made (negotiations and/or staff/program reductions).

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07/08 Associated Student Body (ASB)

Projected Beginning Balance $ 900,000

Total Revenues $3,718,102

Less: Total Expenditures $3,639,884

Ending Fund Balance $ 978,218

Note: There is a built in contingency for unanticipated activities.

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07/08 Debt Service Fund (DSF)

Projected Beginning Balance $ 3,268,800

Total Revenues (taxes, Interest) $20,350,289

Less: Total Expenditures $17,573,643

Ending Fund Balance $ 6,045,446

LGO Bond $ 294,289 Principal Bonds $11,141,407 Interest Bonds $ 6,112,947 Bond Transfer Fees $ 25,000

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07/08 Capital Projects Fund (CPF)

Projected Beginning Balance $45,175,000

Total Revenues $ 1,431,000

Transfer to DSF (LGO Bonds) $ 294,289

Less: Total Expenditures $42,509,960

Ending Fund Balance $ 3,801,751

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Capital Projects Fund: 2007-08 Projects

Total Sites Buildings Equip Arbitrage

Instructional Technology $4,100,000 $600,000 $3,500,000

Health, Safety & Security $4,300,000 $2,000,000 $2,300,000

Portable Upgrades $10,100,000 $2,000,000 $6,300,000 $1,800,000

Up-Grade Roofing Systems $3,800,000 $3,800,000

Middle Sch Field & Track $4,200,000 4,200,000

High School Planning & Design

$1,120,000 $1,120,000

Facility Up-Grades $9,489,960 $9,489,960

Site Improvements $3,300,000 $3,300,000

Undistributed $2,000,000 $2,000,000

Arbitrage $100,000 $100,000

Total $42,509,960

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07/08 Transportation Vehicle Fund (TVF)

Projected Beginning Balance $652,200

Total Revenues $225,481

Less: Total Expenditures $500,000

(Purchase 5 new buses)

Ending Fund Balance $377,681

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Budget Timeline

Legislative Session Ends April 22 Building Staffing Allocations May 15 Draft of Budget July 10 Board Review July 25 Community Budget Workshop August 14 Final Budget Board Presentation August 20 Hearing and Final Adoption August 27