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Proposed Budget FY 2011
Board Members: Don Pendergrass, President
Mike Elliott, Vice President Pam Doyle Farrell Southern Willis Thompson
Jeff Wooten, Ed. DSuperintendent
September 20, 2010
“providing opportunities for all students to obtain wisdom and achieve their greatest potential”
FY 2011 BudgetFY 2011 Budget
October 1 - September 30 fiscal yearGeneral Fund is a balanced budgetThe focus for 2011 is to maintain our
instructional programs and to expand on reading comprehension
$28,539,832 annual budget
The annual school budget is a financial representation for a school district’s educational programs
MUSCLE SHOALS CITY SCHOOLSFIRST 20 DAY ENROLLMENT TREND
18.55 Students Received 3.36 units less or
$265,000
Budget HighlightsBudget Highlights
The budget is based on an average daily membership of 2,731.70 students.
State units earned are 179.24 units or a decrease of 3.36 units.
Other current expense revenues decreased from $12,302/per unit earned to $11,368/per unit earned.
Classroom instructional, technology, library enhancement, common purchase, and professional support are again zero in the state budget. We are giving each school academic enhancement money, based upon last year’s enrollment.
Textbooks funded at $15.88 per student. Muscle Shoals has added $90,000 to ensure each student has textbooks.
Salaries -1% per Act 97-238 and current units are not funded this year.
Retirement (12.51 % per dollar) and insurance ($9,024 per year) stayed the same as last year. These allocations are appropriated each year in the education budget by the legislature.
Local Funds held by the 10 mills Foundation Program increased $90,010 or $1,523,010.
State Fiscal Stabilization funding helped offset of other current expense revenues of $662,189. We will not receive this revenue in FY 2012.
Education Jobs Fund was passed by the federal government. We will receive $551,864. We will not receive this revenue in FY 2012.
3% to 5% proration is being projected in FY 2011 (one percent is approximately $146,489).
We flexed FY 2010 Capital Funds of $600,000.
MUSCLE SHOALS CITY SCHOOLSMUSCLE SHOALS CITY SCHOOLS COMPARISON OF STATE REVENUES COMPARISON OF STATE REVENUES
FY 2005-2006 6% Increase in salariesFY 2006-2007 5% Increase in salaries, two additional steps on salary matrixFY 2007-2008 7% Increase in salaries
5% proration is $732,445
$12,873,753
ETF Growth Projected for FY 2011
101112
13141516
1718
S T U
Category Amount % ChangeBase Forward from FY 2010 5,326,190,270$ n/aProjected Growth 63,279,521$ 1.19%Kimberly Clark Settlement 34,000,000$ 0.64%DOR Enhancements 30,000,000$ 0.56%IRS rule on Tax Preparers 10,000,000$ 0.19%APSCA Bond Issue 32,302,687$ 0.61%
Total 5,495,772,478$ 3.18%
FY 2010-2011
VALUE OF 1 MILL PROPERTY TAXVALUE OF 1 MILL PROPERTY TAX
$97,081$99,814
$113,255
$115,905
$117,640
$133,835
$143,300
$152,301
$90,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
FY 04 FY 05 FY 06 FY 07 FY08 FY 09 FY 10 FY 11
Muscle Shoals City SchoolsRevenue Comparison
GROWTH LOCAL TAXESFY 2011
PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONGENERAL FUNDGENERAL FUNDState and Local Funds
Moved support to jobs bill
4 new employees contract 19.5 hours
per week
Set aside money for proration FY 2011
September AugustFY 2011 FY 2011
BUDGET BUDGET DIFFERENCE
REVENUES:
STATE REVENUES 13,606,198 13,606,198 0FEDERAL REVENUES 900 900 0LOCAL REVENUES 6,662,092 6,662,092 0OTHER SOURCES 53,000 53,000 0
TOTAL REVENUES 20,322,190 20,322,190 0
EXPENDITURES:
INSTRUCTIONAL SERVICES 13,695,843 12,924,774 771,069
INSTRUCTIONAL SUPPORT SERVICES 3,316,788 3,603,500 -286,712OPERATION & MAINTENANCE 1,396,032 1,995,531 -599,499AUXILIARY SERVICES 210,237 210,237 0
GENERAL ADMINISTRATIVE SERVICES 1,228,060 1,113,360 114,700OTHER EXPENDITURES 121,781 120,580 1,201
TOTAL EXPENDITURES 19,968,741 19,967,982 759
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 250,205 249,446 759OTHER FUND USES 603,654 603,654 0
TOTAL OTHER FUND SOURCES (USES) -353,449 -354,208 759
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER FUND USES 0 0 0
GENERAL FUND EXPENDITURESBY OBJECT CODE
FY 2011$20,572,395 $ 2,248,695 Materials, Insurance, Etc.
PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONTOTAL FUNDSTOTAL FUNDS$28,539,825$28,539,825
September AugustFY 2011 FY 2011BUDGET BUDGET DIFFERENCE
REVENUES:
STATE REVENUES 14,302,095 14,302,095 0FEDERAL REVENUES 2,820,001 2,268,244 551,757LOCAL REVENUES 9,424,392 9,424,392 0OTHER SOURCES 115,325 115,325 0
TOTAL REVENUES 26,661,813 26,110,056 551,757
EXPENDITURES:
INSTRUCTIONAL SERVICES 15,232,972 14,470,894 762,078INSTRUCTIONAL SUPPORT SERVICES 4,130,844 4,063,341 67,503OPERATION & MAINTENANCE 3,312,219 3,109,288 202,931AUXILIARY SERVICES 2,205,299 2,205,299 0GENERAL ADMINISTRATIVE SERVICES 1,295,793 1,174,743 121,050CAPITAL OUTLAY 980,022 893,634 86,388DEBIT SERVICES 30,959 117,347 -86,388OTHER EXPENDITURES 689,910 690,004 -94
TOTAL EXPENDITURES 27,878,018 26,724,550 1,153,468
OTHER FUND SOURCES (USES):
OTHER FUND SOURCES 1,372,259 1,371,501 758OTHER FUND USES 661,814 661,814 0
TOTAL OTHER FUND SOURCES (USES) 710,445 709,687 758
EXCESS REVENUES & OTHER SOURCES
OVER (UNDER) EXPENDITURES & OTHER FUND USES -505,760 95,193 -600,953
Flexed capital improvement funds for utilities
SPECIAL FUNDSSPECIAL FUNDSCOMPARISON FY 2011-FY 2010COMPARISON FY 2011-FY 2010
FY 2011 FY 2010
BUDGET BUDGET DIFFERENCE
IDEA-PART B, $458,469 $476,194 ($17,725)ARRA IDEA $150,000 $629,521 ($479,521)PRE-SCH AG 3-5-PAR $7,602 $7,626 ($24)ARRA IDEA PRESCH $5,000 $22,317 ($17,317)BASIC GRANT $19,765 $20,796 ($1,031)TECH PREP $1,922 $1,665 $257 TITLE I, PART A $247,760 $284,091 ($36,331)ARRA TITLE I $0 $164,173 ($164,173)TITLE I, PART A $0 $2,546 ($2,546)TITLE II - PART A $67,256 $74,781 ($7,525)TITLE II, PART D $846 $2,568 ($1,722)ARRA TITLE II PART D $0 $6,315 ($6,315)TITLE IV (A) DRUG $0 $7,119 ($7,119)TITLE IV, TWENTY FIRST CENTURY $125,000 $125,000 $0 ARRA TITLE II PART D $0 $6,315 ($6,315)ARRA HOMELESS $0 $272 ($272)ARRA FISCAL STABLI $662,189 $675,272 ($13,083)EDUCATIONAL JOBS $551,864 $551,864 CHILD NUTRITION PROGRAM $1,921,632 $1,933,746 ($12,114)
TOTAL $4,219,305 $4,440,317 ($221,012)
$1,339,053 FOR FY 2012
TOTAL FUND EXPENDITURESBY OBJECT CODE
FY 2011$28,539,832
$20,718,602 Salaries and Benefits $549,107 CNP Transfer $1,094,460 Capital $1,607,861 Local Schools $4,569,802 Electricity, Supplies, CNP Food
MUSCLE SHOALS CITY SCHOOLSFY 2011 TOTAL REVENUES
51 ¢ 34¢ 10¢ 5¢
State Local Federal Other
MUSCLE SHOALS CITY SCHOOLSFY 2011 TOTAL EXPENDITURES
53¢ 15¢ 8¢ 12¢ 4¢ 3¢ 5¢
Instructional Services
Instructional Services
Instructional Support Services
Auxiliary Services
Operation & Maintenance
General Administrative
Services
Capital Outlay
Debt/Other Expenditures
FY 2012“Challenges Ahead”
No ARRA Title I: $ 80 million No ARRA IDEA : $ 90 million No SFSF: $179 million Minimum Payment $110 million
for “Rainy Day Fund”
No Jobs Funds $150 million
$609 million
Needed to Replace Federal Dollars & Make Payment
11% Growth Needed
4.7%
5.8% 6.0%5.5% 5.8%
9.7%9.9%9.7%9.7%7.6% 9.5% 9.5%9.7%
5.1%4.6% 4.6%
4.7%
11.0%11.1%
10.3% 9.7%
3.9%3.6%
3.5%
10.7%11.1%
5.4% 5.5%5.1%
10.1%
5.1%
11.0%
0.0%
2.0%
4.0%
6.0%
8.0%
10.0%
12.0%
2001
2002
2003
2004
2005
2006
2007
2008
2009 JA
NFEB
MAR
APRM
AYJU
NJU
L
Year and Month
Percent
US Unemployment RateAL Unemployment Rate
Note: Some expenses funded from non-ETF sources
PEEHIP Expenses Budgeted FY 2011 $1,343,778,191Assume Rate of Medical Inflation 7.00%Inflation Adjustment for FY 2012 $94,064,473Number of Months 12.00 Cost Increase Per Month $7,838,706Assume Number of Active Employees 104,000.00 Estimated Cost per Active Employee $75.37Budgeted Cost FY 2011 $752.00Estimated FY 2012 Cost per Active $827.37
ESTIMATED PEEHIP COST FOR FY 2012
$1.07 Billion Total
19.8% Growth in Receipts
GradeStudent count
State divisors
Number of teachersearned current divisors by grade for FY 2012
Number of teachersearned current divisors by school for FY 2012
State earned FY 2011 year
Difference 0 change in divisors
Difference .5 change in divisors
Difference 1.0 change in divisors
Difference 1.5 change in divisors
Difference 2.0 change in divisors
K 228 13.8 16.52 16.52 15.49 1.03 0.45 -0.08 -0.59 -1.06
1 200 13.8 14.49
2 201 13.8 14.57 29.06 29.58 -0.52 -1.54 -2.49 -3.37 -4.20
3 208 13.8 15.07
4 221 21.4 10.33
5 219 21.4 10.23 35.63 36.06 -0.43 -1.42 -2.36 -3.25 -4.09
6 239 21.4 11.17
7 241 20.1 11.99
8 210 20.1 10.45 33.61 32.02 1.59 0.79 0.02 -0.70 -1.40
9 217 18 12.06
10 233 18 12.94
11 220 18 12.22
12 168 18 9.33 46.56 44.34 2.22 0.96 -0.23 -1.37 -2.44
2805 161.37 161.37 157.49 3.88 -0.76 -5.14 -9.28 -13.19
Total In Revenue $310,761 -$61,077 -$411,502 -$742,358 -$1,055,279
DIVISORS
Are you on the Muscle Shoals Train?
Board MembersPrincipalsTeachers
Superintendent
Assistant SuperintendentCSFO
Central Office Support Staff
School’s Support Staff Maintenance and Transportation
Custodians
Child Nutrition Support Staff
and ManagersAssistant Principals
Librarians and CounselorsSubs
All Employees
The Muscle Shoals Train Is About Our Children.
“providing opportunities for all students to obtain wisdom and achieve their greatest potential”