budget presentationcontent.ewsd.org/custom/boards/files/02.07.17 ewsd budget... · 2017. 2. 13. ·...
TRANSCRIPT
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Budget Presentation
February 7, 2017 ESSEX WESTFORD EDUCATIONAL COMMUNITY UNIFIED UNION
12/7/2017
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Budget Process – Schedule
1/10/2017 Administration will be covered first and will include Central Office, repairs and Maintenance, and Utilities in Week Capital Projects will be covered separately.
1/17/2017 Special Education – including revenue details will be covered at a district level in Week 2.
1/31/2017 Total collective school budgets. This will include projected Revenues by Category and Tax Rate.
1/31/2017 Center for Technology Essex(CTE), Capital Projects.
2/7/2017 Continued Budget Discussions
2/14/2017 Continued Budget Discussions (Tentative Meeting Scheduled)
2/21/2017 Budget Approved, Warning Signed
3/2/2017 1st Day for Posted Warning (No More Than 40 Days)
4/4/2017 Public Hearing & Informational Meeting
4/10/2017 Annual Meeting
4/11/2017 Vote
Questions and requests for detailed beyond the presentation will be made to the Chair for follow up at a future meeting
22/7/2017
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Review Areas This Evening
Budget Expenditures
• Changes Since Last Meeting
• Identification of Major Budget Drivers
• Origin of Fund Balance
Budget Revenues
• Tax Rate Implications
• Income Sensitivity History by Town
• Existing Capital Reserves & Capital Plan Article Options
CTE
• CTE Budget Expenditures & Revenues Change Since Last Meeting
32/7/2017
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Object Code
Cross-walk
OLD OBJECT CODE DESCRIPTION NEW OBJECT CODE
910 Debt Principal 831
831 Interest 835
110 Certified Staff Salary 101/104
111 Support Staff Salary 102/106/107/108
116 Director’s Salary 105
112/114 Stipends 109
120 Substitutes 103
HRA 211
240 Retirement 230
270 Tuition Reimbursement 250
250 Workman’s Comp 270
230 Life Insurance 291
2/7/2017 4
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Function Code Changes
OLD Description NEW
1400 Athletics & Co-curricular 1480 Co-Curr1490 Athletics
2129 Planning Room Guidance 2120 Guidance2129 Other Guidance
Services
2230 Educational Technology 2230
2223 Educational Technology Integration
2223
2520 Fiscal Services 2510
2720 Field Trip Transportation 2715
2/7/2017 5
Functions Stayed the Same, But Use of the Functions Varied Between Districts (e.g. 2230 budgeted under 1100)
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Major Budget Drivers Transition Costs
• Addition of Transportation to Essex Junction Students
• Addition of Transportation of Westford 9-12
• State Aid in Transportation Is Based on Actual/Lags 2 Years in Budget Revenue Off-set
Transportation + $1,069,943
• FY 17 Budget= 232 Children@$3,065 Total $711,160 Current Actual= 265 Children@$3,065= $812,225
• Budget in FY18=285 Children@$3,178 Total $909,920
Preschool + $ 200,170
• Student Management System Migration $30,000
• Phone System Consultant Costs $40,000
• Accounting System Support/Parallel Systems Until Fully Merged $23,126
Technology System Access +$ 93,126
• Special Ed Program shift /ET schools to a Board Certified Behavioral Analyst (BCBA) model to be consistent with EJ K-8 schools $30,637
• Restorative Justice Instructional Coach added at our Essex High School/consistent with where ADL and EMS continuum $65,667
• Leasing Chrome books for students $101,786
Equity +$ 198,090
2/7/2017 6
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Transportation• $686,272 14 ROUTES
(BASED ON EXISTING CONTRACT)
• AVG ROUTE COST=$49,019
ESSEX TOWN
• $157,284 K-8 4 ROUTES
• (BASED ON EXISTING CONTRACT)
• $120,000 9-12 3 ROUTES (ADD)
WESTFORD
• $500,000 K-8 10 ROUTES (ADD)
• $200,000 9-12 4 ROUTES (ADD)
ESSEX JUNCTION
2/7/2017 7
REQUEST FOR PROPOSAL CURRENTLY OUT FOR RESPONSE (5 companies)
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FY18 Budget Proposal As Of 2/7/17
112/7/2017
January 31 Proposal February 7 Proposal
FY17 Restated $73,513,807 $73,513,807
FY18 Proposed $75,420,675 $75,405,209
Difference +$1,906,868 +1,891,402
Percent Change 2.59% 2.57%
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Items Eliminated From Budget
2/7/2017 12
Summary of Staffing Changes Included in Level Budget 01/30/2017
Data
Staffing Adjustment Sort 2017-18 Change Description Position Description
Sum of 2017-18 Pay FTE
Sum of 2017-18 Grand Total
Level Programming Reduction: Class-size [UNFILLED BUDGETED FTE] -1.0000 -$87,595
ART -0.1875 -$14,786
FAMILY & CONSUMER SCIENCE -0.1250 -$10,299
HEALTH EDUCATION -0.1875 -$11,708
MATH -0.3750 -$29,590
THEATER ARTS -0.0625 -$6,364
Reduction: Class-size Total -1.9375 -
$160,342
Reduction: Not Utilized [Seasonal I.T. Support] 0.0000 -$5,250
Reduction: Not Utilized Total 0.0000 -$5,250
Reduction: Transition Savings BOOKKEEPER TO THE TREASURER -0.5000 -$24,759
DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS -1.0000
-$155,434
SUPERINTENDENT -1.0000 -
$177,635
Reduction: Transition Savings Total -2.5000
-$357,827
Trade - EHS BEHAVIOR SPECIALIST 1.0000 $85,852
MAINSTREAM TA -2.2500 -$85,934
Trade - EHS Total -1.2500 -$82
Trade - Westford GRADE K -1.0000 -$77,044
LEARNING SPECIALIST 1.0000 $84,755
MAINSTREAM TA 0.7500 $15,985
MATH SPECIALIST -0.2500 -$23,769
Trade - Westford Total 0.5000 -$74
Grand Total -5.1875 -
$523,575
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Staffing Adjustments
2/7/2017 13
Summary of Staffing Changes Included in Level Budget 02/06/2017
Data
Staffing Adjustment Sort 2017-18 Change Description Position Description
Sum of 2017-18 Pay FTE
Sum of 2017-18 Grand Total
Level Programming Reduction: Not Utilized [Seasonal I.T. Support] 0.0000 -$5,250 Reduction: Not Utilized Total 0.0000 -$5,250 Reduction: Transition Savings BOOKKEEPER TO THE TREASURER -0.5000 -$24,759
DIRECTOR OF BUSINESS & FINANCIAL AFFAIRS -1.0000
-$155,434
SUPERINTENDENT -1.0000
-$177,635
Reduction: Transition Savings Total -2.5000
-$357,827
Trade - EHS SpEd BEHAVIOR SPECIALIST 1.0000 $85,852 MAINSTREAM TA -2.2500 -$85,934 Trade - EHS SpEd Total -1.2500 -$82 Trade - High School [UNFILLED BUDGETED FTE] -1.0000 -$87,595 ART -0.1875 -$14,786 FAMILY & CONSUMER SCIENCE -0.1250 -$10,299 HEALTH EDUCATION -0.1875 -$11,708 MATH -0.3750 -$29,590 MIDDLE SCHOOL ALGEBRA 1.0000 $84,755
RESTORATIVE PRACTICE/MINDFULNESS COACH 0.7500 $65,667
THEATER ARTS -0.0625 -$6,364 Trade - High School Total -0.1875 -$9,920 Trade - Westford GRADE K -1.0000 -$77,044 LEARNING SPECIALIST 1.0000 $84,755 MAINSTREAM TA 0.7500 $15,985 MATH SPECIALIST -0.2500 -$23,769 Trade - Westford Total 0.5000 -$74 Trade: SpEd BEHAVIOR/AUTISM PROGRAM DIRECTOR 1.0000 $79,688 District Student Specialist -1.0000 -$49,051 Trade: SpEd Total 0.0000 $30,637 *
Grand Total -3.4375 -
$342,517
* Reduced cost of Psychological services by 35K; Eliminated Child Care Resource contract of 21K
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Prioritized Needs Proposed for Budget$57,811
2/7/2017 14
Summary of Proposed Added Positions 02/06/2017
Data
Staffing Adjustment Sort Priority 2017-18 Change Description Position Description
Sum of
2017-18
Pay FTE
Sum of
2017-18
Grand
Total
New - Recommended 1 New: School Counseling Increase SCHOOL COUNSELOR 0.2000 $17,879
2 New: Tier 2 Support MAINSTREAM TA 1.0000 $39,932
New - Recommended Total 1.2000 $57,811
New - Deferred (blank) New: ELL ELL TEACHER 0.6000 $42,096
New: PBIS PBIS COORDINATOR 1.0000 $43,298
New: Summer Painting Projects [Seasonal MAINTENANCE/PAINTING] 0.0000 $13,508
New: Tier 2 Support MAINSTREAM TA 2.0000 $73,868
New: Transition TRANSPORTATION COORDINATOR 1.0000 $77,992
New - Deferred Total 4.6000 $250,762
Grand Total 5.8000 $308,573
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2/7/2017 15
Proposed Changes to Athletics and Co-Curricular 02/06/2017
Data
Budget Adjustment Priority Loc Description Position Sport/Activity
Sum of 2017-18 FTE
Sum of 2017-18 Stipend
New - Recommended 3 EHS Athletics V Coach Ultimate Frisbee 1 $5,940
4 EHS Athletics JV Coach Ultimate Frisbee 1 $3,529
5 ADL Athletics Coach Volleyball 1 $1,108
6 EHS Athletics JV B Coach Volleyball - Girls 1 $2,172
New - Recommended Total 4 $12,748
New - Deferred (blank) EHS Club Adviser Adviser Community Service Social Outreach 1 $2,172
Environmental Club 1 $2,172
Red Cross Club 1 $2,172
Athletics V Coach Golf - Girls 1 $3,529
New - Deferred Total 4 $10,045
Grand Total 8 $22,793
Prioritized Needs Proposed for Budget$12,748
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REVISED FY18 Budget Proposal As Of 2/7/17With Prioritized ADDS
162/7/2017
January 31 Proposal February 7 Proposal
FY17 Restated $73,513,807 $73,513,807
FY18 Proposed $75,420,675 $75,491,234
Difference +$1,906,868 +1,977,427
Percent Change 2.59% 2.69%
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What Is the Tax Rate on the Budget With Additions?
Budget $75,491,234
Minus Off-setting Revenues (15,530,555.29)
Education Spending $59,960,678.80
Equalized Pupil FTE 3,743.86
Ed Spending/Equalized Pupil FTE $16,015.74
Divided by Yield ÷ 10,076
Homestead Tax Rate $1.589
Minus Incentive - 10 ¢
Incentive Tax Rate $1.489
2/7/2017 22
Town CLA Proposed FY18
Tax Rate
Current Year FY17 Tax Rate
Westford 100.52% $1.481 $1.535
Essex Town 97.45% $1.528 $1.567
Essex Junction 97.50% $1.527 $1.585
% Ed Spend/Pupil FTE Income Yield FY18 Income %
2% ($16,015.74 ÷ $11,875) 2.70%
Income % Essex Jct. Essex Town Westford
FY16 2.85% 2.84% 2.82%
FY17 2.81% 2.77% 2.77%
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Difference in Tax Rates
2/7/2017 23
Town CLA Proposed FY18
Tax Rate
Current Year
FY17 Tax Rate
Westford 100.52% $1.480 $1.535
Essex Town 97.45% $1.527 $1.567
Essex Junction 97.50% $1.526 $1.585
% Ed Spend/Pupil FTE Income Yield FY18 Income %
2% ($15,996.89 ÷ $11,875) 2.69%
Income % Essex Jct. Essex Town Westford
FY16 2.85% 2.84% 2.82%
FY17 2.81% 2.77% 2.77%
Town CLA Proposed FY18
Tax Rate
Current Year
FY17 Tax Rate
Westford 100.52% $1.481 $1.535
Essex Town 97.45% $1.528 $1.567
Essex Junction 97.50% $1.527 $1.585
$75,420,675$75,491,234With Adds
% Ed Spend/Pupil FTE Income Yield FY18 Income %
2% ($16,015.74 ÷ $11,875) 2.70%
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The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY
$75,420,675
Assessed Home Value
Westford FY17
Westford FY18
Essex Town FY17
Essex Town FY18
Essex Jct. FY17
Essex Jct. FY18
$100,000 $1,535 $1,480 $1,567 $1,527 $1,585 $1,526
$150,000 $2,303 $2,220 $2,351 $2,291 $2,378 $2,289
$175,000 $2,686 $2,590 $2,742 $2,672 $2,774 $2,671
$200,000 $3,070 $2,960 $3,134 $3,054 $3,170 $3,052
$225,000 $3,454 $3,330 $3,526 $3,436 $3,566 $3,434
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The proposed budget will have the following projected impact on taxes BEFORE INCOME SENSITIVITY
$75,491,234
Assessed Home Value
Westford FY17
Westford FY18
Essex Town FY17
Essex Town FY18
Essex Jct. FY17
Essex Jct. FY18
$100,000 $1,535 $1,481 $1,567 $1,528 $1,585 $1,527
$150,000 $2,303 $2,222 $2,351 $2,292 $2,378 $2,291
$175,000 $2,686 $2,592 $2,742 $2,674 $2,774 $2,672
$200,000 $3,070 $2,962 $3,134 $3,056 $3,170 $3,054
$225,000 $3,454 $3,332 $3,526 $3,438 $3,566 $3,436
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Dual EnrollmentESSEX HIGH SCHOOL
2015-2016 ( STUDENTS IN DUAL ENROLLED COURSES)
74 STUDENTS ENROLLED IN 121 COURSES.
4 OF THESE STUDENTS WERE IN THE EARLY COLLEGE PROGRAM
1 EARLY COLLEGE STUDENT DROPPED TWO COURSES
6 DUAL ENROLLED STUDENTS DROPPED ONE COURSE EACH
15 OF THESE COURSES WERE “IN- HOUSE” DUAL ENROLLMENTS FOR DESIGNING GLOBAL SOLUTIONS TO GLOBAL CHALLENGES. OUR TEACHER IS JOE CHASE.
2/7/2017 27
ESSEX HIGH SCHOOL
2016-2017 (STUDENTS IN DUAL ENROLLED COURSES)
97 STUDENTS ENROLLED IN 131 COURSES.
1 OF THESE STUDENTS IS AN EARLY COLLEGE STUDENT WHO ENROLLED IN EIGHT COURSES.
13 DUAL ENROLLED STUDENTS DROPPED 15 COURSES (2 STUDENTS DROPPED TWO COURSES EACH)
53 OF THESE COURSES WERE “IN-HOUSE” DUAL ENROLLMENTS FOR DESIGNING SOLUTIONS TO GLOBAL CHALLENGES AND ADVANCED PLACEMENT STATISTICS/ UVM STATS 111 ELEMENTS OF STATISTICS. OUR TEACHERS ARE JOE CHASE AND STACEY ANTHONY.
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Capital Reserve By DistrictDISTRICT Cumulative Balance Non-Committed
Non- Assigned
Westford $0.00 $0.00
Essex Junction $134,327 $134,327
U46 $1,853,638 $260,562
Essex Town $117,948 $117,948
2/7/2017 31
$1,593,076 of U46 Fund Balance is specific to Debt Service Use for the One Campus Renovation
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Audited Fund Balance
Fund Balances: FY16 Committed
Unassigned
Available Fund
Balance Capital Plan Needs
Remainder to Use
as an Offsetting
Revenue
WES $ 282,479.00 $ 87,900.00 $ 194,579.00
$ 1,337,712.00
SU $ 203,929.00 $ 80,000.00 $ 123,929.00
EJSD $ 1,303,730.00 $ 665,500.00 $ 636,230.00
U46 $ 756,683.00 $ 200,000.00 $ 556,683.00
ETSD $ 389,566.00 $ 307,996.00 $ 81,570.00
$ 2,936,387.00 $ 1,341,396.00 $ 1,592,991.00 $ 1,337,712.00 $ 255,279.00
CTE $ 615,638.00 $ 315,000.00 $ 300,638.00
322/7/2017
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Origin of the Fund Balance
2/7/2017 33
FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance
WESTFORD $57,943.00 $282,479.00 $87,900.00 $194,579.00
FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance
SUPERVISORY UNION $193,267.00 $203,929.00 $80,000.00 $123,929.00
FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance
ESSEX JUNCTION $1,204,217.00 $1,303,730.00 $667,500.00 $636,230.00
Operations & Maintenance Savings of $79,620 in lower utilities & Maintenance Costs
General Ed Salary & Benefit Savings $129,810
FY15 FY16 Assigned to FY17 FY16 Un-Assigned/Available Fund Balance
U46 HIGH SCHOOL $629,771.00 $756,683.00 $200,000.00 $556,683.00
Operations & Maintenance Savings of $180,733 in lower utilities & Maintenance Costs
Excess Cost Reimbursement of $31,311
Co-Curricular Savings of $77,608
Retirement/New Hire Savings & Health Benefit Selection Savings $310,967
Reasons for Fund Balance
Expenditures in Instruction Under Budget by $72,203
Special Ed Retirement Savings & Health Benefit Selection Savings $187,553
Board of Education Savings of $125,173
Co-Curricular Savings of $26,010
Reasons for Fund Balance
Reasons for Fund Balance
Savings In Executive Administrative Services
Savings in Information Technology
Revenues in Excess of Expenditures
GENERAL FUND BALANCE FY16
Reasons for Fund Balance
Library/AV/Office of the Principal/Transportation Costs Less than Budgeted
Social Work Costs Less Than Needed
Tuition Less Than Anticipated
$30,000 Budgeted to Offset Prior Year Deficit Not Needed
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Capital Plan Strategy:
To help stabilize tax rates, the capital plan was structured to front-load one-time requirements and reduce the amount each year until we hit the an anticipated recurring range of $400-500K.
Essex-Westford School District Capital Plan
01/29/17
Budget
Description FY'18 FY'19 FY'20 FY'21 FY'22
Roofs:
EHS - Entire Roof Replacement $600,000 $600,000
WES Gym (Ballast) $45,000
WES Office Area $20,500
SUM Main Building - Re-spray $100,000
WES Specials Areas & Grades 3-4 $73,000
Phone System
District-wide $439,000
Heating, Ventilation, A/C:
EEE Wing Ventilation Installation $50,000
WES Boiler Refractory $15,000
FLE East Boiler Room Re-pipe $16,000
EHS Nurses' Office A/C $35,000
EMS, FMS, EES Final Stage Digital Control Upgrade $150,000
EES Boiler Replacement $130,000
WES Pneumatic Compressor $8,500
Electrical:
EHS Fire Panel - Replacement $47,000
WES 3-Phase Converter $10,000
FLE Fire Panel Upgrade $19,500
Paving:
WES Entrance & Loop $75,000
EMS Roadway Repave & Add'l Drainage $60,000
EHS Ed Center Drive - Remaining portion $28,100
FLE Loop & Parking Lot $60,200
FMS Parking Lot - Enlarge $200,000
EMS/FMS Raised Sidewalk $225,000
WES West Parking Lot $27,000
EES Sidewalk (North of C-Wing) $20,000
EES Playground Paving Redesign $20,000
Windows:
EES C-Wing Single-Pane Replacements $87,712
WES Double-Pane Replacements (30) $48,000
Flooring:
WES Middle School $55,000
EHS Kitchen $200,000
EHS Exercise Room $22,500
SUM Gym Floor - Refinish $15,000
Ceilings:
FLE East Boiler Room (asbestos) $11,000
WES Middle School Ceiling Tiles $25,000
Athletics:
EHS Gym Backboards - Replace $14,000
EHS Bleachers - Replace $250,000
Instructional Spaces:
ADL Band Risers - Replace $21,000
EHS Practical Arts Exhaust $35,000
Maintenance Vehicles & Equipment:
Maintenance Snowplow Truck (2002 replacement) $39,000
WES Tractor $20,000
Maintenance Loader - Replacement $49,000
Kitchen Equipment:
EHS Captive Air Exhaust $45,000
EMS, FMS & EES Salad Bars $33,000
EHS Hot Boxes - Replacement $9,000
EMS, FMS, EES Touch Pads $4,000
EES Burner Units $2,200
FMS Dishwasher Replacement $40,000
WES Commercial Refrigerator $3,800
SUM Exhaust $15,000
FLE Exhaust $30,000
EES Kitchen Hood $30,000
Construction & Miscellaneous:
FMS Elevator Replacement $100,000
Educational Center Electronic Display Board $17,645
FMS Septic - Connect to Town $50,000 $200,000
FMS Entry Canopy $40,000
FMS Locks and Re-Key Building $20,000
Grand Total $1,337,712 $1,214,700 $920,745 $692,000 $440,500
342/7/2017
Capital Plan Tax Impact= 3.6¢
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Fund Balance16 VSA § 567. Surplus
If an audit reveals that a school district has surplus funds, the school board shall carry the funds into the next year as revenue unless authorized by the voters, at an annual or special meeting warned for the purpose, to:
(1) deposit the funds into a reserve fund established pursuant to 24 V.S.A. § 2804; or
(2) use the funds for a specific purpose. (Added 2003, No. 107 (Adj. Sess.), § 4; amended 2013, No. 92 (Adj. Sess.), § 71, eff. Feb. 14, 2014.)
352/7/2017
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36
Center for Technology
2/7/2017
http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi3hYiTq-bRAhXGMyYKHQZRDs8QjRwIBw&url=http://directioncenter.cvuhs.org/cte.html&psig=AFQjCNH5VxHO0oQfpSuBYLr70KSiL6FJiw&ust=1485743569247987http://www.google.com/url?sa=i&rct=j&q=&esrc=s&source=images&cd=&cad=rja&uact=8&ved=0ahUKEwi3hYiTq-bRAhXGMyYKHQZRDs8QjRwIBw&url=http://directioncenter.cvuhs.org/cte.html&psig=AFQjCNH5VxHO0oQfpSuBYLr70KSiL6FJiw&ust=1485743569247987
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FY18 Budget Proposal
372/7/2017
Fiscal Year January 31, 2017 February 7, 2017
FY17 $8,455,784 $8,455,784
FY18 $8,228,762 $8,238,762
Difference -$227,022 -$217,022
Percent -2.68% -2.57%
$10,000 Change in Object 812, Subject 306 to Accommodate Increase Cost in Dual Enrollment for Students
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Thank you2/7/2017: BUDGET DISCUSSIONS & DECISIONS
2/14/2017 (tentative) MEETING-FURTHER BUDGET DISCUSSIONS & DECISIONS
2/21/2017 BUDGET APPROVED; WARNING SIGNED
3/2/2017 1st DAY TO POST WARNING (No More Than 40 Days)
4/4/2017 INFORMATIONAL MEETING
4/11/2017 VOTE
472/7/2017