auburn city fy 2017 budget public hearing...2016‐2017 enrollment 2015‐2016 enrollment increase...
TRANSCRIPT
5/19/2017
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Benefits
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Each Board shall-◦ Hold at least two open
public hearings◦ Hearing held during
scheduled meeting, convenient time/place
◦ Publicize date/time in local media
◦ Seek input from public◦ Provide proposed budget
on SDE forms
Section 16-13-140,Code of Alabama
Purpose-◦ Inform community/foster
public support◦ Introduces accountability◦ Enhance planning process
Required communications:◦ Budget reflects all available revenue sources and
expenditures◦ Projected enrollment by school◦ Projected staff counts at each location◦ Operating costs by category or function at each
school◦ Foundation Program revenues earned by school and
by category: FTE’s, Salaries, Benefits, OCE, CIS funds
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Comprehensive budget planning process
February – establish budget calendar
April – internal budget meetings◦ Budget hearings with each school/department
administrator◦ Enrollment projections drive personnel requests.
May/June – receive State/Federal revenueallocations
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June/July:◦ Enrollment review – new faculty positions granted
accordingly◦ Non-salary budgets approved
August – Budget work session with school board
September:◦ Public hearings◦ Budget due to State Department of Education –
September 15
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Enrollment Growth Pupil/Teacher Ratios Salary and Benefits Expense State Funding and Related Mandates Local Revenue Projections Federal Budget Constraints Facilities Capacity◦ ACS Facility Plan 2024
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School4 – Elementary Schools4 – Elementary Schools1 – Middle School1 – Junior High School 1 – High School
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Grades ServedK-23-56-78-9
10-12
CategoryState
OtherState Federal Local
Funded Funded Funded Funded Total
Teacher Units 473.20 2.45 23.52 38.42 537.59Principal Units 11.00 - - - 11.00Assistant Principal Units 11.00 - - 4.00 15.00Counselor Units 14.50 - 1.00 9.75 25.25Librarian Units 12.00 - - - 12.00Career Tech Directors 0.25 - - 0.25Certified Support Units - 2.00 1.50 11.12 14.62Non-Certified Support Units - 217.56 63.08 95.52 376.16
Total 521.95 222.01 89.10 158.81 991.87
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School
2016‐2017
Enrollment
2015‐2016
Enrollment
Increase
(Decrease)
Planned
Capacity
(Over)/Under
Capacity
% of
Capacity
Auburn Early Education Center * 553 581 (28) 594 41 93.10%
Cary Woods Elementary 546 519 27 506 (40) 107.91%
Pick Elementary School 530 501 29 600 70 88.33%
Dean Road Elementary 417 454 (37) 506 89 82.41%
Ogletree Elementary 512 475 37 598 86 85.62%
Wrights Mill Road Elementary 440 455 (15) 552 112 79.71%
Richland Elementary 596 560 36 572 (24) 104.20%
YarbroughElementary 556 508 48 573 17 97.03%
DrakeMiddle 1,306 1,236 70 1,243 (63) 105.07%
Auburn JuniorHigh 1,234 1,273 (39) 1,315 81 93.84%
AuburnHigh 1,874 1,748 126 1,724 (150) 108.70%
Totals 8,564 8,310 254 8,783 219 97.51%
* AEEC Includes Pre‐K Students 63 72
K‐12 Enrollment 8,501 8,238 263
Elementary Summary 4,150 4,053 4,501 351 92.20%
SecondarySummary 4,414 4,257 4,282 (132) 103.08%
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4,074
5,519
8,501
10,764
0
2,000
4,000
6,000
8,000
10,000
12,000
SY1991
SY1992
SY1993
SY1994
SY1995
SY1996
SY1997
SY1998
SY1999
SY2000
SY2001
SY2002
SY2003
SY2004
SY2005
SY2006
SY2007
SY2008
SY2009
SY2010
SY2011
SY2012
SY2013
SY2014
SY2015
SY2016
SY2017
SY2017
SY2018
SY2019
SY2020
SY2021
SY2022
SY2023
SY2024
ENROLLMENT HISTORY & PROJECTIONS
SY 1991 ‐ 2024
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School 2017 2016Increase /
(Decrease)Auburn Early Education Center 39.48 36.29 3.19Auburn High School 105.98 102.19 3.79Auburn Junior High School 76.23 71.17 5.06Cary W o o ds Elementary School 39.78 40.83 (1.05)Pick Elementary School 29.43 28.89 0.54Dean Road Elementary School 34.31 36.17 (1.86)J. F. Drake Middle School 67.25 64.83 2.42Ogletree Elementary School 28.15 29.26 (1.11)Wrights Mill Road Elementary School 27.83 26.62 1.21Richland Elementary School 42.00 40.90 1.10Yarbrough Elementary School 31.26 27.86 3.40System wide 0.25 0.25 -
Total 521.95 505.26 16.69
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School Teacher UnitsAuburn Early Education Center 37.00Auburn High School 110.96Auburn Junior High School 76.01Cary W oods Elementary School 37.00Pick Elementary School 33.50Dean Road Elementary School 32.54J. F. Drake Middle School 68.38Ogletree Elementary School 33.08Wrights Mill Road Elementary School 30.12Richland Elementary School 39.00Yarbrough Elementary School 33.50System wide 6.50
Total 537.59
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Average Teaching Experience:11 Years
Teachers with Advanced Degrees: 71.60%
100% NCLB Highly Qualified Teachers at end of SY 2015
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Certified PositionsClassroom Teacher PLTW Teacher PsychometristInstruction Technology Coach
Total
1.001.001.001.00
4.00
Classified PositionsBus Driver
Total
4.00
4.00
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District-wide ratio of 15.81: 1
Elementary Pupil/Teacher RatioAnalysis
GradeLevel Enrollment
HR
Teachers
Desired
Ratio
Actual
RatioKindergarten 667 35 19 19.06
FirstGrade 724 37 20 19.57
SecondGrade 658 33 20 19.94
ThirdGrade 721 34 20 21.21
FourthGrade 675 26 27 25.96
FifthGrade 642 24 27 26.75Total 4,087 189 21.62
General Fund and Special Revenue Fund
School Board adopts salary schedule annually State Minimum Salary Schedule, ACS Pays More To recruit, hire and retain highest quality teacher
State mandated pay increase – 4%
Total Gross Payroll - $45.32 million (+2.36 million) GF Gross - $41.75 million SRF Gross - $3.57 million
Total Matching Benefits - $17.74 million (+$0.73M)◦ 17.95% of GF & SRF Budgets
Salary & Benefits – 67.19% of GF & SRF budgets
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PEEHIP – Health Insurance◦ $9,600 per employee annually◦ $9.20 million, 3.52% increase◦ Must pay regardless of acceptance
Teachers’ Retirement System◦ 12.01% of gross payroll◦ $5.25 million, 5.34% increase
State Foundation Program – only funds State Earned Units
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Primary operating fund
Accounts for all state and local revenues, except for those required to be recorded in a different fund
Projected ending fund balance - $13,448,983◦ 1.95 month reserve or 16.26% of budgeted FY 17
expenditures◦ 1.00 month reserve – required by ALSDE◦ 2.00 month reserve – ACS board target
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Total Revenues & OFS - $83,835,007◦ $3.57 million increase, or 4.45%
◦ State Revenues - $2.07 million increase, or 5.25%◦ Local Revenues - $1.58 million increase, or 3.93%
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StateRevenues$41,549,36849.80%
LocalRevenues$41,736,964 50.03%
General FundRevenues$83.43million
GF RevState GF RevFed GF RevLocal GF RevOther19
$45.0
$42.5
$40.0
$37.5
$35.0
$32.5
$30.0
$27.5
$25.0
$22.5
$20.0
$17.5
$15.0
General Fund State & LocalRevenues
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
GFRevState GF RevLocal20
Majority derived from the State Education Trust Fund – Foundation Program
Foundation Program Allocation based on ADM from prior scholastic year – 8,244.60◦ 1st 20 days of school after LaborDay◦ Earned 16.69 additional Foundation Units
Foundation Program Growth Component◦ Current Unit Allocation
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10 mill equivalency match◦ $8,107,180 ($356,790 increase)◦ Based on 3 mill District Tax
Capital Purchase match◦ $749,923 ($20,719 decrease)◦ Offset by principal & interest payments on
bonds
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Transfer costs of all CNP fringe benefits
Transfer costs of all state mandated salary increases since 1994
FY 2017FY 2016Increase
$ 1,071,692975,108
$ 96,584
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FY2017 FY2016 ChangeFoundation Program 37,610,877 35,189,243 2,421,634
School Nurse Program 312,435 296,083 16,352
Technology Coordinator 35,411 34,300 1,111
Transportation
Operations Allocation 2,924,259 2,690,388 233,871
Fleet Renewal 472,268 446,766 25,502
Capital Purchase 1,790,633 1,750,000 40,633
At‐Risk 127,782 117,341 10,441
Preschool 28,803 25,104 3,699Total 43,302,468 40,549,225 2,753,243
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School Salaries Benefits OCE CIS TotalAEEC 1,951,716 781,737 672,003 53,771 3,459,227
AHS 5,212,198 2,093,153 1,803,923 164,542 9,273,816
AJHS 3,718,650 1,499,560 1,297,538 119,008 6,634,756
CWES 1,938,317 782,092 677,110 54,196 3,451,715
PES 1,507,387 593,125 500,939 46,450 2,647,901
DRES 1,638,103 667,885 584,003 47,150 2,937,141
DMS 3,294,017 1,325,566 1,144,686 111,345 5,875,614
OES 1,424,862 563,972 479,151 44,409 2,512,394
WMRES 1,358,919 538,801 458,555 42,358 2,398,633
RES 2,120,099 849,219 730,046 58,658 3,758,022
YES 1,534,096 616,746 532,088 48,166 2,731,096
Career Tech 25,728 7,595 4,255 164 37,742
Total 25,724,092 10,319,451 8,884,297 790,217 45,718,057
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$29.83
$39.48
$41.55$5,255.63
$4,792.24
$4,887.59
$3,500
$3,750
$4,000
$4,250
$4,500
$4,750
$5,000
$5,250
$5,500
$15.00
$17.50
$20.00
$22.50
$25.00
$27.50
$30.00
$32.50
$35.00
$37.50
$40.00
$42.50
$45.00
2008 2009 2011 2012 2013 2014 2015 2016 2017
Millions
GF RevState State Revenues per EnrolledStudent26
Potential Current Unit Increase
SDE Current UnitValue
Current UnitValue
80,000
1,188,800
Projected Current Unit Value (Budgeted)
Potential Current Unit Allocation
27,180
403,895
2017 Current Unit Revenue Loss
2016Current Unit Revenue Loss
14.86 2015 Current Unit Revenue Loss
2014 Current Unit Revenue Loss
2013Current Unit Revenue Loss
2012 Current Unit Revenue Loss
2011 Current Unit Revenue Loss
2010 Current Unit Revenue Loss
2009Current Unit Revenue Loss
784,905
493,331
1,221,084
1,708,357
1,569,179
1,355,311
1,610,282
659,156
1,088,890
2017 Current Unit RevenueLoss 784,905 Total Current Unit RevenueLoss 10,490,495
2017 Current UnitCalculation
Projected Enrollment Growth 263
Cumulative Current Unit Loss
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Conservative estimates
Based on:◦ Trends in prior years◦ Knowledge of economic factors◦ Assessed valuation of property◦ Sales trends◦ City of Auburn Appropriation
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Revenue Description
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Audited 2015
Projected 2016
Projected 2017 % Change
** 16 Mill Special School Tax budgeted revenue represents revenue used in General Fund for debt service and operations, not actualcollections.
16 Mill SpecialSchool Tax 11,867,434 12,078,479 11,761,572 -2.62% **Cityof Auburn Appropriation 11,500,000 14,359,529 15,877,556 10.57%One Cent CountySales Tax - Based on ADM 6,352,119 7,000,000 7,230,813 3.30%CountyWide 5 Mill - Based on ADM 2,717,812 2,900,000 2,995,622 3.30%District 3 Mill Ad ValoremTax 2,205,651 2,330,000 2,364,950 1.50%County Wide BeverageTax 544,288 530,000 530,000 0.00%Co. Wide 5 Mill Motor Veh - Based on ADM 355,937 320,000 330,551 3.30%Other Local Revenues 269,730 266,600 266,600 0.00%District 3 Mill Motor Vehicle Ad Valorem Tax 226,502 220,000 223,300 0.02Interest Income 117,446 100,000 100,000 -Business Privilege Tax 39,901 39,000 39,000 -District Manufactoring Home Fee 7,918 9,000 9,000 -Helping School Tags (F.A.C.E.S.) 6,277 8,000 8,000 -
TOTAL LOCAL REVENUE 36,211,014 40,160,608 41,736,964 3.93%
18.94%
14.03%
8.63%
3.57%2.82%
Top 5 Local Revenues% of Total GF Rev
City of Auburn Appropriation
16 Mill Special School Tax
One Cent County Sales Tax ‐ Based on ADM
County Wide 5 Mill ‐ Based on ADM District
3 Mill Ad Valorem Tax30
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4,224,030
7,000,000
7,230,8137,500,000
7,000,000
6,500,000
6,000,000
5,500,000
5,000,000
4,500,000
4,000,000
3,500,000
3,000,0002008 2009 2011 2012 2013 2014 2015 2016 2017
One Cent County SalesTax
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2,110,072
3,220,000
3,326,173
2,000,000
1,500,000
1,000,000
500,000
2,500,000
3,500,000
3,000,000
County Wide 5Mill
‐
2008 2009 2011 2012 2013 2014 2015 2016 201732
$248,619$
$545,513
$156,015
900,000800,000700,000600,000500,000400,000300,000200,000100,000
0
County‐WideTaxes
180,972
2010 2011 2012 2013 2014 2015 2016 2017
Revenue Growth due toEnrollment
Revenue Growth due to Growth in TaxBase33
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2,588,2503,000,000
2,500,0002,080,800
2,000,000
1,500,000
1,000,000
500,000
‐
2009 2010 2011 2012 2013 2014 2015 2016 2017
District 3Mill
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$6,795,523
$14,359,529
$15,877,55618,000,000
16,000,000
14,000,000
12,000,000
10,000,000
8,000,000
6,000,000
4,000,000
2,000,000
‐
2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
CityAppropriation
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Total Expenditure and OFU - $82,712,436◦ $2.84 million increase, or 3.55%
◦ $486k increase in debt service payments Based on amortization schedule of June 2015 Issuance
◦ $2.73M increase in salary & benefits expense Personnel additions for enrollment growth Salary schedule step increases Four percent (4%) salary increase
◦ Other Increases State increases in CIS Funding Minor departmental changes
◦ ACS will continue to transfer $750,000 to Capital Projects Fund
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54.94%
3.30%
4.89%
7.00%
16.75%
12.21%
0.90%
GFExpenditures$80.68million
Instructional Support
Auxiliary Services
Debt Service
Instructional
Operation andMaintenance
General Administration
OtherExpenditures 37
Personal Services
50.13%
38
Employee Benefits
19.85%
Purchased Services
8.76%
Materials and Supplies
4.51%
Capital Outlay (Personal
Property) 0.43%
Other Objects
16.32%
GENERAL FUND EXPEDITURES BYTYPE
$9,313
$9,423
$9,490 9,0008,5008,0007,5007,0006,5006,0005,5005,0004,5004,000
9,600.00
9,400.00
9,200.00
9,000.00
8,800.00
8,600.00
8,400.00
8,200.00
8,000.00
GF Expenditures/Pupil v.Enrollment
2009 2010 2011 2012 2013 2014 2015 2016 2017
GF Expenditures perEnrolledStudent Enrollment39
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$12.33M1.85mo.
$13.45M1.95mo.
$14.0
$13.5
$13.0
$12.5
$12.0
$11.5
$11.0
$10.5
$10.0
$9.5
$9.0
$8.5
$8.0
$7.5
$7.0
$6.5
$6.02008 2009 2011 2012 2013 2014 2015 2016
Millions
GENERAL FUND FUNDBALANCE
2017 40
Federal revenues Public local school funding After School Program Child Nutrition Program
Federal Constraints: Expenditures must be for supplemental
programs Funds must be expended for specific
priorities Funds are annual in nature
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Total Revenue & OFS - $10.60 million◦ 1.48% decrease
Total Expenditures and OFU - $11.15 million◦ 9.68% increase
Projected Ending fund balance 09/30/17 –$5,690,668
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IDEA Funding
43
1,394,921NCLB Funding 1,255,878CNP USDA 1,673,800School Counseling Grant 264,357Vocational Education 71,476Medicaid
Total Federal Revenue
45,036
$4,705,468
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The City of Auburn issues all debt instrumentsand appropriates funds to the School District
Payments made from 16 mill special school taxes and City Appropriation (5 Mill Property Tax Fund) and included in General Fund on FS
FY 2017 principal and interest payments –$9,769,588◦ Increase of $486,278 – June 2015 Issuance
$142.34 million in outstanding principal as of 09/30/17
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State PSF Allocation - $1,790,633 (increase of$40,633)
ACS Facilities Plan 2024◦ Adopted in May 2014◦ Phase I – Construct new high school, renovate secondary
schools◦ Fully implemented – 13,000 student capacity◦ Phase II – being considered requiring a budget revision
New High School◦ $38.24 million budgeted for new high school construction,
based upon project drawdown schedule
Unreserved Fund Balance 09/30/17 - $4,235,337
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5-year Capital Improvement plan updated andsubmitted to the State annually
Projects placed in priority order based on:◦ Safety◦ Facility needs◦ Student needs◦ Educational needs
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Auburn City Schools5-Year Capital Plan
Location Project Description FY2017 FY2018 FY2019 FY2020 FY2021 FundSource
AEEC Life Cycle Capital Renewal CostProjections $ 2,308 $ 231,650 $ 74,104 $ 77,400 $ 1,089,745 PSFCWES Life Cycle Capital Renewal CostProjections - 1,800 501,514 44,096 695,334 PSFDRES Life Cycle Capital Renewal CostProjections - 28,260 305,189 230,442 718,571 PSFOES Life Cycle Capital Renewal CostProjections 368,741 10,800 324,000 - 390,211 PSFRES Life Cycle Capital Renewal CostProjections - - 76,050 - 418,380 PSFWMR Life Cycle Capital Renewal CostProjections - 20,160 340,022 181,609 393,478 PSFYES Life Cycle Capital Renewal CostProjections 328,212 - 528,375 128,278 357,521 PSFPICK Life Cycle Capital Renewal CostProjections - - - - - PSFCO Life Cycle Capital Renewal CostProjections - - 190,671 - 62,697 PSFAHS Life Cycle Capital Renewal CostProjections 650,055 385,351 1,295,080 294,834 1,457,519 PSFAJHS Life Cycle Capital Renewal CostProjections 452,613 32,850 1,121,263 355,273 940,221 PSFDMS Life Cycle Capital Renewal CostProjections 350,091 32,837 426,842 102,399 977,983 PSF
District-wide Totals $ 2,152,020 $ 743,708 $ 5,183,110 $ 1,414,331 $ 7,501,660
AEEC Facility Condition - DeficienciesCost 1,685,429 UnknownCWES Facility Condition - DeficienciesCost 1,870,816 UnknownDRES Facility Condition - DeficienciesCost 1,852,742 UnknownOES Facility Condition - DeficienciesCost 50,016 UnknownWMR Facility Condition - DeficienciesCost 1,494,184 UnknownYES Facility Condition - DeficienciesCost 955,698 UnknownCO Facility Condition - DeficienciesCost 270,721 UnknownAHS Facility Condition - DeficienciesCost 4,906,922 UnknownAJHS Facility Condition - DeficienciesCost 2,696,971 UnknownDMS Facility Condition - DeficienciesCost 2,176,561 UnknownACS Classroom FF& EUpgrades 100,000 PSFACS New Elementary School - 600 StudentCapacity 13,875,000 LocalACS New High School - 1,600 Student Capacity $57,120,000 Local
District-wide Totals$
100,000 $ 17,960,060 $ 13,875,000 $57,120,000 $ - 48
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Beginning Fund Balance
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Total RevenueOther Fund Sources
Total Revenue and OFS
Total Expenditures Other Fund Uses
Total Expenditures and OFU
Ending Fund Balance
23,010,247
133,699,2772,445,866
136,145,143
133,315,3902,138,652
135,454,042
23,701,348
7,000,0006,000,0005,000,0004,000,0003,000,0002,000,0001,000,000
‐
14,000,00013,000,00012,000,00011,000,00010,000,0009,000,0008,000,000
56.74%
24.01%
17.87%
FundBalance
2009 2010 2011 2012 2013 2014 2015 2016 2017
GF SRF CPF50
AHS 22.84%
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AJHS 13.48%
DMS 12.25%AEEC
7.05%
RES 6.93%
CWES 6.76%
PES 6.35%
YES 6.19%
DRES6.15%
OES 6.04%
WMRES 5.95%
Total Expenditures bySchool(excl. capital outlay)
Total
Expenditures Enrollment
AHS $ 13,581,406 1751
AJHS $ 8,016,097 1267
DMS $ 7,283,829 1238
AEEC $ 4,189,411 601
RES $ 4,120,541 564
CWES $ 4,020,456 515
PES $ 3,776,966 499
YES $ 3,678,241 513
DRES $ 3,655,438 455
OES $ 3,593,278 480WMR $ 3,534,617 454
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School Board continues to make prudent financial decisions supporting programs critical to the success of our teachers, staff and students
Excellent job managing personnel, whilemaintaining adequate pupil teacher ratios
Monitor the State ETF and be prepared for the potential outcomes
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Form available Submit to Office of the Superintendent Provide your name, address and phone
number Please sign the form
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