proposed north kitsap budget cuts

8/6/2019 Proposed North Kitsap Budget Cuts

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Office of the Superintendent

18360 Caldart Avenue NEPoulsbo, WA 98370Ph: (360) 779-8700

TO: Board of Directors

FROM: Rick Jones

DATE: June 23, 2011

SUBJECT: 3% Salary Reduction for Non-Bargained District Office Administrators

Below you will find the non-bargained District Office administrators projected salaries forthe 2011-2012 school year and the 3% amount by which salaries will be reduced. In addition,

our administrative group has committed to a “give back” of professional development fundswhich brings the total compensation reduction to approximately 5%.

NameCurrentSalary

3%Decrease

3%Decrease

SalaryProfessionalDevelopment

TotalReduction

Total %Reduction

Jones 140000 4200 135800 2500 6700 4.8%Woodward 117500 3525 113975 2100 5625 4.8%

Willits 117500 3525 113975 2100 5625 4.8%

Moore 115000 3450 111550 2100 5550 4.8%

Leavell 115000 3450 111550 2100 5550 4.8%

Totals 605000 18150 586850 10500 28650

Public Hearing 3.0






FROM: Rick Jones

DATE: June 14, 2011

SUBJECT: Library Reductions

As you are aware, there is pressure to maintain, to the extent possible, our elementarylibrarians in the school district. The rationale for the reduction of two FTE positions is as

follows:

Maintenance of library services - with the reduction of two FTE, we believe that allelementary libraries will remain open throughout the school day. When certificatedlibrarians are not present, the library will be supervised by a classified staff member.

A reduction of .2 FTE was made at each middle school to mitigate the loss of elementary library time and provide maximum coverage of school libraries.

In order to maintain accreditation, high schools must staff one FTE librarian. Toreduce this FTE would put the accreditation in jeopardy.

Student enrollment is the key factor in the allocation of library staff. The high schoolshave 800 and 1200 students, respectively. In comparison, the middle schoolenrollment is 734 for Poulsbo Middle School and 662 for Kingston Middle School.Elementary school enrollments range from a low of 250 to a high of 450. While thereis no question that the elementary librarians provide important services in support of

students, it is difficult to justify one FTE at every site when student enrollment isconsidered.

I hope this information is helpful to you as you continue with discussions regarding staffingfor the 2011-2012 school year.






FROM: Budget Advisory Team

DATE: June 14, 2011

SUBJECT: Final Budget Reduction Recommendations

Attached to this memo are the recommendations generated by the Budget Advisory team(BAT) for the 2011-12 school district budget. BAT carefully reviewed the recommendations

of the Citizens Budget Review Committee and the Superintendent and incorporated many of the recommendations in to our list.

You will note that the district-wide math curriculum adoption is not on our list of recommended cuts. We fully support the math adoption because we believe it is vital tohelping our students improve their math skills and it will reduce teacher workload at a timeof increasing class size.

In consideration of future budget planning, and assuming that we will be making reductionsagain for the 2012-13 budget year, we suggest the following continued areas of discussion:

All day/half day kindergarten transportation

Freeze salary steps

Close a school

Promote a technology levy

The guiding principle while considering possible reductions was to preserve, to the greatestextent possible, our classrooms. However, because the district has been making budgetreductions for a number of years, there is no longer the ability to keep budget cuts fromaffecting teaching and learning. Our goal has been to minimize that negative impact.



June 21, 2011

To: North Kitsap School Board

From: Citizens Budget Review Committee

Re: Final Budget Reduction Recommendations

General Approach to Budget Cuts

The basis of our budget cuts was last years “Budget by Program Code” without

consideration

of

other

cuts

that

would

happen

by

other

organizations.

Our general philosophy was to focus on non‐teacher related reductions.

We did not make recommendations where reports are pending i.e.; Special Education.

The program codes recommended for reduction received the most “Yes” votes. The

dollar amount shown for reduction was a collective opinion.

We have recommended a dollar amount for reduction and expect the administration to

determine how they would get to the dollar amount. It is strictly a dollar or percent

reduction not a people or position reduction.

Our reductions are for the 2011‐2012 budget only. Some of the program codes were

recommended as “eliminate”, perhaps a better word that reflects our intent is

“suspend”. This is meant as a temporary measure. We recommend a plan be put into

place to prioritize reinstituting programs as funds become available.

Ongoing Concerns and Recommendations

Many committee hours were dedicated to the topic of “District Competitiveness.” The

committee determined that current no policy is in place for this. We recommend a

policy be developed and implemented. The committee agreed that a strong school

system adds to the community and increases property values.

With budget reductions, our committee feels a focused plan for volunteers in schools is

needed.

Improve communications with the community.

Publish all previous year cuts and unfilled vacant positions to increase awareness of

what has been reduced/cut and where we have to reduce/cut now. This will show the



Areas for Continued Study

Pool – work towards independence from the school district

Maintenance

Special Education

All Day Kindergarten

Close an elementary school

Revenue Generating Ideas

Enlist

teachers

to

develop

curriculum

in

lieu

of

purchasing

curriculum

Develop an online learning curriculum to attract student from outside the district

Research grant monies to start an adult ELL program for the community, housed in the

school after hours

Recommend no changes be adopted with regards to processes, programs or scheduling

which are not cost neutral, do not save money or don’t have an available/approved

designated funding source upon adoption. (i.e. going to 180 days without a specific set

aside funding source which was coupled with the early dismissal)

Recommend researching items which could be affected by economy of scale with other

school districts:

o Bulk buy items o Combined health care plans (see WA state Auditors K‐12 Employee

Health Benefits Study 3 February 2011)

o Other items as necessary Review all current union contracts (whether up for negotiation or not) and work with

union for a temporary reduction in salaries/compensation (other state agencies have

done this) to be reinstated when fiscal situation improves

Pursue all revenue generating resources: impose/increase

facility/transportation/grounds/extra curricula student activities usage fees for all

(increase in fees can be done on temporary basis)



CBRC

Supplemental Recommendations for Budget Cuts

Prepared 6/21/2011

The following proposed items for reduction or suspension during the 2011-2012 school year are above,

beyond and separate from the CBRC's previous recommendations. Those prior recommendations remain

unchanged.

Additionally, we have deviated from our "general approach to budget cuts" as we have

prepared the following additional recommendations.

Budget Category Recommended Reduction

NKEA Co-Curricular Stipends 47,854

NKEA Leadership Stipends 130,000

Drug and Alcohol Interventionist 58,000

District Records, Safety & Support MSOC's 27,794

Levy Flex Funds 31,000

Medicaid Match Funds 62,500

Telephone Upgrades 30,000

Freeze Set Asides for Turf & Communications 50,000

Eliminate Food Services District Support 80,000

Total 517,148



NKEA Budget Recommendations ‐ June 22, 2011



NKEA Budget Recommendations June 22, 2011

BAT CBRC Admin Tom A. NKEA 2011‐12 2010 ‐11 2010‐11 2010 ‐11 2010‐11 2010‐11

code Expenditures cuts cuts cuts cuts cuts Expenditures stuff total $ staff Adjustment Ending YTD

Building & District Support

010021 Supervision‐‐ Including District Records $122,374 * $913,418 $0 $781,050 $781,050 95, 771 79 6,15 9

010023 Principal Offices $60,325 $355,015 $60,325 $30,000 $3,418,248 $19,000 $3,550,158 $3,531,158 382,130 3,542,319

010024 Counseling

Office $100,000 $40,000 $1,856,472 $0 $1,949,058 $1,949,058 13,224 1,949,671

010025 Pupil Mgmt & Safety $20,000 $772,790 $61,561 $982,270 $920,709 11, 151 91 3,23 0

010027 Teaching $6,000 $20,220,403 $6,453 $21,128,325 $21,121,872 350,088 21,235,251

0 10 3 Pri mary Behavior Interventionists $87,075 $1,000 $87,242 $1,520 $87,075 $85,555 84,447

0104 In School Suspension $84,678 $93,481 $0 $84,678 $84,678 505 88,617

0109 Drug/Alcohol Prevention $58,000 $58,000 $0 $0 $0 $0 43,239

0 13 0 Student Records Office (NERCs) $2,500 $9,215 $9,215 $9,215 $0 4,180 9,215

0132 District Records (NERCs) $500 $4,500 $4,500 $4,500 $0 100 2,451

0 14 0 Safet y & Support Services (NERCs) $2,000 $14,079 $14,079 $14,079 $0 9,157 14,080

0147 Instructional Services Supplies $1,500 $2,708 $2,708 $2,708 $0 2,120 2,708

0165 Bilingual Education‐‐ District Support $32,729 $2,000 $35,654 $5,000 $34,843 $29,843 2,255 34,844

0192 E ar ly Childhood Education $1,307 $2,614 $3,000 $13,066 $4,750 $16,149 $11,399 7,157 16,148

0193 Technology & Education (NERCs) $32,709 $65,418 $127,085 $80,000 $327,085 $327,085 $327,085 $0 255, 784 46 3,08 5

0195 Curriclum Adoption $32,405 $150,000 $32,405 $440,000 ** $324,050 $441,350 $444,050 $2,700 160, 585 38 9,05 1

0291 NK Virtual Academy ? $151,808 230, 464 23 3,69 2

0603 District‐wide Testing $32,300 $20,000 $18,500 $18,500 $32,300 $13,800 27,631 32,301

0611 Non‐maint ADA expenses $1,000 $5,000 $5,000 $5,000 $0 2,214 5,000

0677 T een Mentor Program $2,000 $2,000 $6,169 $6,169 $0 6,169 6,319

0805 Emergency Preparedness $3,500 $4,969 $4,969 $4,969 $0 3,585 4,969

6 81 0 Nat ive

American

Program,

district

support $0 $3,200 $245,600 $3,200 $245,601 $242,401 32, 849 26 3,75 6Bldg. & District Support Subtotal $184,746 $847,193 $218,762 $ 684,063 $218,200 $28,520,288

Page 2 of 4




g ,

Expenditures BAT CBRC Admin Tom A. NKEA 2011‐12 2010 ‐11 2010‐11 2010 ‐11 2010‐11 2010‐11

code cuts cuts cuts cuts cuts Expenditures stuff total $ staff Adjustment Ending YTD

97 District‐wide Support Services

District Office Administrator $123,430 $123,430

District Office Classified Staff $80,000 $80,000

District

Office

NERCs $27,794 $55,58811 Board of Directors $24,237 $24,237 $24,237 $24,237 $172,150 $112,517 $114,237 $1,720 30, 000 10 0,68 6

12 Supt's Office‐‐staff $18,185 $241,508 $22,880 $277,405 $254,525 28, 811 24 7,22 3

Supt's Office‐‐stuff $3,490 $12,000 $34,930 3,180 26,929

13 Business Office‐‐ staff $59,276 $464,775 $100,260 $556,466 $456,206 469,911

Business Office‐‐ stuff $6,684 $5,000 $18,000 $104,260 32,552 95,259

14 Human Resources Office‐‐ staff $368,605 $30,038 $397,859 $367,821 24, 279 37 6,80 2

Human Resources Office‐‐ stuff $17,000 $47,425 20,587 42,725

15 School & Communty Relations‐‐ staff $15,000 $121,366 $29,570 $147,270 $117,700 109,513

School & Communty Relations‐‐ stuff $6,000 $31,570 21,873 31,570

Maintenance $45,000 $30,000 0

61 M ai nte na nc e‐‐ Supervision‐‐ staff $153,723 $11,700 $163,743 $152,043 152,830

Maintenance‐‐ Supervision‐‐ stuff $7,000 $11,700 7,781 11,700

62 M ai nte na nc e‐‐ Grounds‐‐ staff $66,224 $66,224 $393,100 $103,700 $493,113 $389,413 393,422

Maintenance‐‐ Grounds‐‐ stuff $20,000 $104,800 54, 361 10 4,80 0

63 M ai nte na nc e‐‐ Custodial‐‐ staff $0 $75,540 $1,892,377 $126,750 $1,939,079 $1,812,329 1,810,123

Maintenance‐‐ Custodial‐‐ stuff $5,000 $143,750 20, 371 14 3,75 0

64 M ai nte na nc e‐‐ Building‐‐ staff $0 $680,935 $345,750 $1,016,265 $670,515 675,412

Maintenance‐‐ Building‐‐ stuff $412,500 261, 506 51 1,89 4

65 Utiities $100,000 $1,692,450 $1,692,450 $1,692,450 $0‐

8 ,0 96 1 ,5 64 ,7 5068 District‐wide Insurance $90,000 $633,296 $591,439 $591,439 $0 10, 000 47 8,94 0

72 Data & Information Technology‐‐ staff $333,275 $191,443 $510,147 $318,704 312,595

Data & Information Technology‐‐ stuff $181,986 197,036

73 Copy Center $0 ‐$63,659 $0 $63,659 ‐91,693 ‐1

74 Warehouse Operations‐‐ staff $26,853 $2,280 $28,062 $25,782 28,002

Warehouse Operations‐‐ stuff $2,280 4,504

86 F ac il it ie s Scheduling $70,000 $137,904 $22,717 $151,147 $128,430 69, 514 15 1,14 7

05 Asbestos Related Expenditures $2,000 $5,000 $5,000 $5,000 $0 2,500 5,000

11 ADA Expenditures $15,000 $30,056 $30,056 $30,056 $0 20,939 30,056

28 Telephone Upgrades $30,000 $30,000 $30,000 $30,000 $30,000 $30,000 $0 3,913 30,000

55 Volunteer Connections $1,680 $1,680 $1,680 $1,680 $0 1,666 1,680

57 Purch asing Office $4,000 $4,000 $0 3,063

District Support Services Subtotal $330,461 $94,583 $348,255 $24,237 $633,957 $8,454,254

Page 3 of 4




Expenditures BAT CBRC Admin Tom A. NKEA 2011‐12 2010 ‐11 2010‐11 2010 ‐11 2010‐11 2010‐11

code cuts cuts cuts cuts cuts Expenditures stuff total $ staff Adjustment Ending YTD

Other Ideas

98 Food Services $1,961,313 $880,779 $1,972,541 $1,091,762 ‐35,489 1,900,439

9 9 Transpo rt at io n $3,475,344 $625,099 $3,270,476 $2,645,377 289,259 3,421,225

0127 Teaching Equity Positions $156,000

Freeze set‐asides turf & phones $140,000 $230,000 $230,000

ESD Media $50,000

Extra Days Libarians/Counselors $150,000

Eliminate Food Services District Support $80,000 $80,000

Reduce Transp.Dept. District Support $20,000 $50,000

Close unused portables $8,000

Furlough for Principals (to offset 3% decrease in BEA funding) already counted

3% pay cut for district office administrators $26,160

Other Ideas Subtotal $140,000 $156,000 $330,000 $200,000 $394,160

Total Proposed Cuts: $1,483,758 $1,496,545 $2,074,720 $1,183,309 $1,967,458 $61,314,813 $11,758,348 $63,693,369 $51,935,021 5,234,656 63,692,381

Proposed Cuts already made in

the budget proposal: $241,755 $156,000 $366,755 $50,000

Proposed Possible Cuts: $1,242,003 $1,340,545 $1,707,965 $1,133,309 $1,967,458

Target to reach 3% $1,953,600 $1,953,600 $1,953,600 $1,953,600 $1,953,600

Over/Under

Target ‐

$711,597‐

$613,055‐

$245,635‐

$820,291 $13,858

Page 4 of 4



State K-4 staffing enhancement funds as a result of Legislative action in December 2010.Certificated employees are required to be notified by May 15 th as to a reasonable

assurance of continuation. When enrollment numbers do not materialize as expected, weare unable to make adjustments to certificated staff at the start of the school year.Therefore a decision has been made to estimate enrollment conservatively for FY 2011-

12.

Due to the estimated shortfall in revenues vs. expenditures for next year, the Board has

been agreeable to an ending unreserved fund balance of 3 to 3.5% as long as a plan is in

place to restore the reserve to 5%. I recommend that the reserve be restored with any

additional revenues received from sources other than enrollment and grants (i.e. ImpactAid, interest earnings and additional State Transportation operations funds) that are

beyond current estimates and be kept in reserve to help restore the reserve fund to 5%.

As the annual levy collections increase, these funds should also be carefully reviewedprior to increasing any budget allocations. I recommend that budget development in

future years should target the ending unreserved fund balances as follows:

August 31, 2013 3.5%

August 31, 2014 4.0%August 31, 2015 4.5%

August 31, 2016 5.0%



2011‐12 REVENUES (without capacity reserves) 58,687,010

2011‐12 EXPENDITURES (without capacity reserves)

HR MASTER STAFFING PLAN 49,199,965.13

HR Jane Doe Miscellaneous dollars 2,146,460 Adjustments to HR & JDoe

Salaries/benefits subtotal 51,346,425

Materials, Supplies and Other Costs (MSOC) 10,294,342

Expenditures subtotal before reductions 61,640,767

Reductions to achieve 3% goal ‐2,269,000

Additional reductions to achieve higher goal

Reductions subtotal ‐2,269,000

TOTAL EXPENDITURES after reductions 59,371,767

TRANSFER TO DEBT SERVICE FUND 195,076

START COMMUNICATION SYSTEM SET‐ASIDE FUND 50,000

INCREASE TURF REPLACEMENT SET‐ASIDE FUND 60,000

EXPENDITURES, TRSFS & SET‐ASIDES EXCEED REVENUES (989,833)

BEGINNING 9‐1‐11 UNRESERVED F.B. plus inventory 2,771,847 as of 5‐20‐11

NET GAIN (LOSS) IN F.B. (989,833)

ENDING UNRESERVED F.B. 1,782,014 3.00%

2011‐12 Budget Prep Summaryupdated as of June 20, 2011



2010-11 DIFF. 2010-11 DIFF.

ADOPTED FROM Descript. Code 2011-12 ADOPTED FROM Indirect

REVENUE 2010-11 BUDGET EXPENDITURE 2010-11 Rate as of 6/20/2011

BUDGET BUDGET PREP BUDGET BUDGET Program/Subprogram/Activity Total

2011- 12 REVENUES 2011-12 EXPENDITURES

$0 Bus Fees- Othr Dist 9900-71 -$ $0

$750 $0 45 NKCASA Professional Development Funds 750$

$18,102,601 ($1,123,239) $63,711,465 ($2,070,698) Budget Without Capacity Reserves 61,640,767$

$2,150,000 Transfer to Debt Service Fund for Energy Loans 195,076$

$65,861,465 Set-aside for Turf Fund ($60K) & Communications ($50K) 110,000$

BUDGET w/o CAPACITY RESERVES & TRSFS 61,945,843$

$13,130,242 $138,756 Prop. Tax 0000-11 13,268,998$ Budget Capacity Reserves $2,575,211

$3,755 $3,630 Timber Tax 0000-15 7,385$ 2011-12 BUDGET PREP 64,521,054$

$70,000 ($30,000) Interest Earnings 0000-23 40,000$ adopted budgtet

$0 $0 Misc. Revenues 0000-29 -$ difference

$0 Reimbursables 0500-29 SUBTOTALS

$30,491,126 ($2,860,532) Apportionment 0000-31 27,630,594$ DIFFERENCE

$0 K-4 Enhancement 0100-31 -$

$500 $0 Misc Rev - State 0000-41 500$

$0 Impact Aid, Heavy 0000-52 -$

$743,748 $16,423 Impact Aid 0000-53 760,171$

$62,541,972 Revenues w/o Capacity Reserves 58,687,010$ EXPENDITURES EXCEED REVENUES 3,258,833$

$2,150,000 $425,211 Budget Capacity 2,575,211

$64,691,972 ($3,429,751) Total Budgeted Amounts 61,262,221$

Net Gain (Loss) excl. capacity ($3,854,962)

Back Out Energy Funding 1,288,593

Real Net Gain (Loss) ($2,566,369)

UNRESTRICTED REVENUES

proposed north kitsap budget cuts

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