Section 16-13-140, Code of Alabama

Benefits

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

Purpose- ◦ Inform community/foster

public support

◦ Introduces accountability

◦ Enhance planning process

2

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

3

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 revenue allocations

4

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

5

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

6

School Grades Served

4 – Elementary Schools K-2

4 – Elementary Schools 3-5

1 – Middle School 6-7

1 – Junior High School 8-9

1 – High School 10-12

7

Category

State

Funded

Other

State

Funded

Federal

Funded

Local

Funded Total

Teacher Units 473.20 2.45 23.52 38.42 537.59

Principal Units 11.00 - - - 11.00

Assistant Principal Units 11.00 - - 4.00 15.00

Counselor Units 14.50 - 1.00 9.75 25.25

Librarian Units 12.00 - - - 12.00

Career Tech Directors 0.25 - - 0.25

Certified Support Units - 2.00 1.50 11.12 14.62

Non-Certified Support Units - 217.56 63.08 95.52 376.16

Total 521.95 222.01 89.10 158.81 991.87

8

2016-2017 2015-2016 Increase Planned (Over)/Under % of

School Enrollment Enrollment (Decrease) Capacity Capacity 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%

Yarbrough Elementary 556 508 48 573 17 97.03%

Drake Middle 1,306 1,236 70 1,243 (63) 105.07%

Auburn Junior High 1,234 1,273 (39) 1,315 81 93.84%

Auburn High 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%

Secondary Summary 4,414 4,257 4,282 (132) 103.08%

9

4,074

5,519

8,501

10,764

0

2,000

4,000

6,000

8,000

10,000

12,000

SY 1

99

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SY 1

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SY 1

99

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SY1

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SY 2

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SY 2

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SY 2

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02

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SY 2

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4

ENROLLMENT HISTORY & PROJECTIONSSY 1991 - 2024

10

School 2017 2016

Increase /

(Decrease)

Auburn Early Education Center 39.48 36.29 3.19

Auburn High School 105.98 102.19 3.79

Auburn Junior High School 76.23 71.17 5.06

Cary Woods Elementary School 39.78 40.83 (1.05)

Pick Elementary School 29.43 28.89 0.54

Dean Road Elementary School 34.31 36.17 (1.86)

J. F. Drake Middle School 67.25 64.83 2.42

Ogletree Elementary School 28.15 29.26 (1.11)

Wrights Mill Road Elementary School 27.83 26.62 1.21

Richland Elementary School 42.00 40.90 1.10

Yarbrough Elementary School 31.26 27.86 3.40

System wide 0.25 0.25 -

Total 521.95 505.26 16.69

11

School Teacher Units

Auburn Early Education Center 37.00

Auburn High School 110.96

Auburn Junior High School 76.01

Cary Woods Elementary School 37.00

Pick Elementary School 33.50

Dean Road Elementary School 32.54

J. F. Drake Middle School 68.38

Ogletree Elementary School 33.08

Wrights Mill Road Elementary School 30.12

Richland Elementary School 39.00

Yarbrough Elementary School 33.50

System wide 6.50

Total 537.59

12

Average Teaching Experience: 11 Years

Teachers with Advanced Degrees:

71.60%

100% NCLB Highly Qualified Teachers at end of SY 2015

Certified Positions

Classroom Teacher 1.00

PLTW Teacher 1.00

Psychometrist 1.00

Instruction Technology Coach 1.00

Total 4.00

Classified Positions

Bus Driver 4.00

Total 4.00

13

District-wide ratio of 15.81: 1

Grade Level Enrollment

HR

Teachers

Desired

Ratio

Actual

Ratio

Kindergarten 667 35 19 19.06

First Grade 724 37 20 19.57

Second Grade 658 33 20 19.94

Third Grade 721 34 20 21.21

Fourth Grade 675 26 27 25.96

Fifth Grade 642 24 27 26.75

Total 4,087 189 21.62

Elementary Pupil/Teacher Ratio Analysis

14

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

15

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

16

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

17

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%

18

State Revenues

$41,549,36849.80%

Local Revenues $41,736,964

50.03%

General Fund Revenues$83.43 million

GF Rev State GF Rev Fed GF Rev Local GF Rev Other19

$15.0

$17.5

$20.0

$22.5

$25.0

$27.5

$30.0

$32.5

$35.0

$37.5

$40.0

$42.5

$45.0

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

General Fund State & Local Revenues

GF Rev State GF Rev Local20

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 Labor Day ◦ Earned 16.69 additional Foundation Units

Foundation Program Growth Component ◦ Current Unit Allocation

21

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

22

Transfer costs of all CNP fringe benefits

Transfer costs of all state mandated salary increases since 1994

FY 2017 $ 1,071,692

FY 2016 975,108

Increase $ 96,584

23

FY 2017 FY 2016 Change

Foundation 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 3,699

Total 43,302,468 40,549,225 2,753,243

24

School Salaries Benefits OCE CIS Total

AEEC 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

25

$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

Mill

ion

s

GF Rev State State Revenues per Enrolled Student26

Projected Enrollment Growth 263

2017 Current Unit Revenue Loss 784,905

2016 Current Unit Revenue Loss 493,331

Potential Current Unit Increase 14.86 2015 Current Unit Revenue Loss 1,221,084

2014 Current Unit Revenue Loss 1,708,357

SDE Current Unit Value 80,000 2013 Current Unit Revenue Loss 1,569,179

Current Unit Value 1,188,800 2012 Current Unit Revenue Loss 1,355,311

2011 Current Unit Revenue Loss 1,610,282

Projected Current Unit Value (Budgeted) 27,180 2010 Current Unit Revenue Loss 659,156

Potential Current Unit Allocation 403,895 2009 Current Unit Revenue Loss 1,088,890

2017 Current Unit Revenue Loss 784,905 Total Current Unit Revenue Loss 10,490,495

2017 Current Unit Calculation Cumulative Current Unit Loss

27

Conservative estimates

Based on: ◦ Trends in prior years

◦ Knowledge of economic factors

◦ Assessed valuation of property

◦ Sales trends

◦ City of Auburn Appropriation

28

Revenue Description

Audited

2015

Projected

2016

Projected

2017 % Change

16 Mill Special School Tax 11,867,434 12,078,479 11,761,572 -2.62% **

City of Auburn Appropriation 11,500,000 14,359,529 15,877,556 10.57%

One Cent County Sales Tax - Based on ADM 6,352,119 7,000,000 7,230,813 3.30%

County Wide 5 Mill - Based on ADM 2,717,812 2,900,000 2,995,622 3.30%

District 3 Mill Ad Valorem Tax 2,205,651 2,330,000 2,364,950 1.50%

County Wide Beverage Tax 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 0.02

Interest 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%

** 16 Mill Special School Tax budgeted revenue represents revenue used in General Fund for debt service

and operations, not actual collections.

29

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

4,224,030

7,000,000

7,230,813

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

5,500,000

6,000,000

6,500,000

7,000,000

7,500,000

2008 2009 2011 2012 2013 2014 2015 2016 2017

One Cent County Sales Tax

31

2,110,072

3,220,000

3,326,173

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2008 2009 2011 2012 2013 2014 2015 2016 2017

County Wide 5 Mill

32

$248,619$180,972

$545,513

$156,015

0100,000200,000300,000400,000500,000600,000700,000800,000900,000

2010 2011 2012 2013 2014 2015 2016 2017

County-Wide Taxes

Revenue Growth due to Enrollment

Revenue Growth due to Growth in Tax Base33

2,080,800

2,588,250

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2009 2010 2011 2012 2013 2014 2015 2016 2017

District 3 Mill

34

$6,795,523

$14,359,529

$15,877,556

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

City Appropriation

35

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

36

54.94%

16.75%

7.00%

4.89%

3.30% 12.21%

0.90%

GF Expenditures$80.68 million

Instructional Instructional Support

Operation and Maintenance Auxiliary Services

General Administration Debt Service

Other Expenditures 37

Personal Services

50.13%

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 BY TYPE

38

$9,313

$9,423

$9,490

4,000 4,500 5,000 5,500 6,000 6,500 7,000 7,500 8,000 8,500 9,000

8,000.00

8,200.00

8,400.00

8,600.00

8,800.00

9,000.00

9,200.00

9,400.00

9,600.00

2009 2010 2011 2012 2013 2014 2015 2016 2017

GF Expenditures/Pupil v. Enrollment

GF Expenditures per Enrolled Student Enrollment39

$12.33M1.85 mo.

$13.45M1.95 mo.

$6.0

$6.5

$7.0

$7.5

$8.0

$8.5

$9.0

$9.5

$10.0

$10.5

$11.0

$11.5

$12.0

$12.5

$13.0

$13.5

$14.0

2008 2009 2011 2012 2013 2014 2015 2016 2017

Mil

lio

ns

GENERAL FUND FUND BALANCE

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

41

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

42

IDEA Funding 1,394,921 NCLB Funding 1,255,878 CNP USDA 1,673,800 School Counseling Grant 264,357 Vocational Education 71,476 Medicaid 45,036

Total Federal Revenue $4,705,468

43

44

The City of Auburn issues all debt instruments and 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

45

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

46

5-year Capital Improvement plan updated and submitted to the State annually

Projects placed in priority order based on: ◦ Safety ◦ Facility needs ◦ Student needs ◦ Educational needs

47

Location Project Description FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 Fund Source

AEEC Life Cycle Capital Renewal Cost Projections 2,308$ 231,650$ 74,104$ 77,400$ 1,089,745$ PSF

CWES Life Cycle Capital Renewal Cost Projections - 1,800 501,514 44,096 695,334 PSF

DRES Life Cycle Capital Renewal Cost Projections - 28,260 305,189 230,442 718,571 PSF

OES Life Cycle Capital Renewal Cost Projections 368,741 10,800 324,000 - 390,211 PSF

RES Life Cycle Capital Renewal Cost Projections - - 76,050 - 418,380 PSF

WMR Life Cycle Capital Renewal Cost Projections - 20,160 340,022 181,609 393,478 PSF

YES Life Cycle Capital Renewal Cost Projections 328,212 - 528,375 128,278 357,521 PSF

PICK Life Cycle Capital Renewal Cost Projections - - - - - PSF

CO Life Cycle Capital Renewal Cost Projections - - 190,671 - 62,697 PSF

AHS Life Cycle Capital Renewal Cost Projections 650,055 385,351 1,295,080 294,834 1,457,519 PSF

AJHS Life Cycle Capital Renewal Cost Projections 452,613 32,850 1,121,263 355,273 940,221 PSF

DMS Life Cycle Capital Renewal Cost Projections 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 - Deficiencies Cost 1,685,429 Unknown

CWES Facility Condition - Deficiencies Cost 1,870,816 Unknown

DRES Facility Condition - Deficiencies Cost 1,852,742 Unknown

OES Facility Condition - Deficiencies Cost 50,016 Unknown

WMR Facility Condition - Deficiencies Cost 1,494,184 Unknown

YES Facility Condition - Deficiencies Cost 955,698 Unknown

CO Facility Condition - Deficiencies Cost 270,721 Unknown

AHS Facility Condition - Deficiencies Cost 4,906,922 Unknown

AJHS Facility Condition - Deficiencies Cost 2,696,971 Unknown

DMS Facility Condition - Deficiencies Cost 2,176,561 Unknown

ACS Classroom FF& E Upgrades 100,000 PSF

ACS New Elementary School - 600 Student Capacity 13,875,000 Local

ACS 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$ -$

Auburn City Schools

5-Year Capital Plan

48

Beginning Fund Balance 23,010,247

Total Revenue 133,699,277

Other Fund Sources 2,445,866

Total Revenue and OFS 136,145,143

Total Expenditures 133,315,390

Other Fund Uses 2,138,652

Total Expenditures and OFU 135,454,042

Ending Fund Balance 23,701,348

49

-1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 8,000,000 9,000,000

10,000,000 11,000,000 12,000,000 13,000,000 14,000,000

2009 2010 2011 2012 2013 2014 2015 2016 2017

56.74%

24.01%

17.87%

Fund Balance

GF SRF CPF50

AHS22.84%

AJHS13.48%

DMS12.25%AEEC

7.05%

RES6.93%

CWES6.76%

PES6.35%

YES6.19%

DRES6.15%

OES6.04%

WMRES5.95%

Total Expenditures by School(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$ 480

WMR 3,534,617$ 454

51

School Board continues to make prudent financial decisions supporting programs critical to the success of our teachers, staff and students

Excellent job managing personnel, while maintaining adequate pupil teacher ratios

Monitor the State ETF and be prepared for the potential outcomes

52

Form available

Submit to Office of the Superintendent

Provide your name, address and phone number

Please sign the form

53