budget preparation calendar. budget workshop agenda for april 24, 2002

Lafayette Parish School System

Enrollment Projection for FY 02/03

Provided by the Census & Attendance Dept. 4/10/02


Official Student Membership - Recent Trend

Note: Student enrollment is projected to decrease 487 students * Based on 4/10/02 student membership projections provided by the Census and Attendance Department Source – State Department of Education StuMemTrend/lrh/Rev.4/18/02

Fiscal Year

Count Date

Student Membership

1988/89 10/1/88 28,238

1989/90 10/1/89 28,492

1990/91 10/1/90 28,833

1991/92 10/1/91 29,711

1992/93 10/1/92 30,061 (per SIS)

1993/94 10/1/93 30,484 (per SIS adjusted)

1994/95 10/1/94 30,374 (per SIS adjusted)

1995/96 10/1/95 30,857 (per SIS adjusted)

1996/97 10/1/96 30,653 (per SIS adjusted)

1997/98 10/1/97 30,450 (per SIS adjusted)

1998/99 10/1/98 30,479 (per SIS adjusted)

1999/00 10/1/99 29,745 (per SIS adjusted)

2000/01 10/2/00 29,356 (per SIS adjusted)

2001/02 10/1/01 29,110 (per SIS)

* 2002/03 - 28,623 (projected)

ProjectionFY 98/99 FY 99/00 FY 00/01 FY 01/02 FY 02/03

MFP - General Fund $71,379,744 $69,062,682 $67,589,113 $73,480,617 $75,315,915

MFP - Child Nutrition (1) $374,540 $318,060 $320,253 $335,075 $335,075

Total MFP $71,754,284 $69,380,742 $67,909,366 $73,815,692 $75,650,990

Student Count 30,479 29,745 29,356 29,110 28,623

Comment: The projected decrease in enrollment will mean a loss of MFP revenue of approximately $1.5 millionNote(1): A portion of MFP is required to be reported in the Child Nutrition fund.Total MFP is budgeted in the general

fund with a transfer to the Child Nutrition Fund.

Actual


Student Membership & MFP RevenueRecent Trend & Projection

FY 01/02 Budget Letter

FY 02/03 Without New

TaxFY 02/03

With New Tax

Level 1 $64,587,521 $64,868,454 $64,838,831Level 2 4,118,548 4,973,608 6,285,095Level 3 4,581,763 4,527,063 4,527,063Total $73,287,832 $74,369,125 $75,650,990

Change from FY 01/02 to FY 02/03 $2,363,158

Portion that must be used for salary/benefit increases for certified employees $1,064,300

Estimate prepared by Dept. of Education modified by LPSS for subsequent changes in student count estimates

by the LPSS Census Department. This estimate is based on a student count of 28,623


MFP Revenue Projection for FY 2002-2003

Per Pupil

State Share of Hold Harmless

1. Concordia 61 $ 229,9092. East Baton Rouge 567 29,100,1413. Evangeline 30 186,9604. Iberville 586 2,796,9785. Jefferson 523 26,238,3876. Lafayette 69 2,002,9617. Plaquemines 1,497 7,065,8408. Pointe Coopee 112 355,3769. St. Charles 1,010 9,742,46010. St. James 498 1,883,43611. West Feliciana 2,697 5,908,357

Lafayette Parish School Board

Hold Harmless School SystemsAs of FY 2001-2002

FY 99/00 FY 00/01 FY 01/02 FY 02/03Actual Actual Budget - Revised (2) Change Projected

LOCAL:Sales Tax - 1965 & 1988 39,839,636$ 42,409,730$ 43,076,861$ 464,616$ 43,541,477$ Sales Tax - 2002 6,516,864 10,048,670 16,565,534 Property Tax 19,346,694 20,438,288 23,966,382 1,209,569 25,175,951 Rents / Royalties 522,723 769,927 600,000 (50,000) 550,000 LTRS 1% 676,620 732,829 748,000 37,440 785,440 Interest 1,772,457 1,582,442 815,000 (65,000) 750,000

(3) Reimbursement of Expenditures 786,304 646,837 1,256,588 (416,588) 840,000

TOTAL LOCAL 62,944,434$ 66,580,053$ 76,979,695$ 11,228,707$ 88,208,402$

STATE:Revenue Sharing 1,745,836$ 1,815,011$ 1,857,474$ 42,722$ 1,900,196$ MFP 69,062,682 67,589,113 73,815,692 1,835,298 75,650,990

(1) One time Adjustments / Other - 403,795 352 (352) - PIP 930,760 860,163 742,000 (74,200) 667,800 Non-Public Textbooks 164,531 170,206 175,122 - 175,122 Transportation - Non-Public 578,034 811,404 595,400 - 595,400

TOTAL STATE 72,481,843$ 71,649,692$ 77,186,040$ 1,803,468$ 78,989,508$

FEDERALGrants & Recovery of Indirect Costs 22,217 326,294 443,200 6,800$ 450,000

TOTAL FEDERAL 22,217$ 326,294$ 443,200$ 6,800$ 450,000$

TOTAL REVENUES 135,448,494$ 138,556,039$ 154,608,935$ 13,038,975$ 167,647,910$

Transfers from Other Funds 254,415 417,674 119,277 (119,277)$ 0

TOTAL REVENUES & TRANSFERS $135,702,909 $138,973,713 $154,728,212 $12,919,698 $167,647,910Note 1: The $403,795 was for a one time supplement to employees.The $352 is other State Revenue

Note 2: This is actually budget revision #3 decreased by new lower projected sales tax reveunes

Note 3: E-rate revenue of $417,262 is included in the FY 01/02 budget. This revenue is not in the 02/03 projection but will be budgeted after receipt


General Fund Revenue History & Projected Revenues


Estimated Impact of a 1% Raise and a Step Increase for TeachersSalary Status at April 4, 2002 By Category

Employee Category # of StaffApprox. Wage

CostApprox. Cost of Raise & Benefits

Teachers - 1% Raise 2,276 81,791,822$ 879,159$

Teachers - Step Increase 1,006,512

Sub-Total - Teachers: 2,276 81,791,822$ 1,885,671$

Admin & Professional 148 7,704,450$ 85,555$

Technical 28 475,169 5,404

Crafts & Trades 410 6,154,328 66,896

Support 646 8,793,681 99,985

Bus Operators 237 3,203,906 32,461

Bus Attendants 59 444,653 4,531

No Salary Schedule 69 1,691,570 18,009

Sub-Total - Non-Teachers: 1,597 28,467,757$ 312,841$

Totals - All Staff: 3,873 110,259,579$ 2,198,512$

Prepared by the Business Services Division using reports generated by the MIS unit which utilizes personnel data.

Lafayette Parish School Board

Staff Raise ScenariosFiscal Year 2002-2003

Teachers

Base Step: 1,006,512$ 1,006,512$ 1,006,512$ 1,006,512$ 1,006,512$ 1,006,512$

Percentage: 1% 2% 3% 4% 5% 5.65%

% Dollars: 879,159$ 1,758,318$ 2,637,477$ 3,516,636$ 4,395,795$ 4,967,248$

Non-Teachers Teachers & Non-Teachers Raise Combinations

percentage: dollars:

1% 312,841$ 2,198,512$ 3,077,671$ 3,956,830$ 4,835,989$ 5,715,148$ 6,286,601$

2% 625,682 2,511,353$ 3,390,512$ 4,269,671$ 5,148,830$ 6,027,989$ 6,599,442$

3% 938,523 2,824,194$ 3,703,353$ 4,582,512$ 5,461,671$ 6,340,830$ 6,912,283$

4% 1,251,364 3,137,035$ 4,016,194$ 4,895,353$ 5,774,512$ 6,653,671$ 7,225,124$

5% 1,564,205 3,449,876$ 4,329,035$ 5,208,194$ 6,087,353$ 6,966,512$ 7,537,965$

5.65% 1,767,551 3,653,222$ 4,532,381$ 5,411,540$ 6,290,699$ 7,169,858$ 7,741,311$

Staff Raise Scenarios/jbs-jag/Rev.4.18.02

TOTALOTHER EXPENSES

FISCAL CONTRACTUAL PREMIUM CLAIM OPERATING TOTAL %YEAR SERVICES PAYMENTS PAYMENTS EXPENSES EXPENSES INCREASE

1994 $269,927 $515,580 $12,070,493 $35,768 $12,891,768 1995 345,845 589,218 12,123,963 97,528 13,156,554 2.1%1996 408,048 507,848 12,981,976 97,999 13,995,871 6.4%1997 401,898 616,940 14,585,765 91,167 15,695,770 12.1%1998 408,264 616,409 14,803,726 98,707 15,927,106 1.5%1999 482,141 702,245 16,174,549 121,206 17,480,141 9.8%2000 593,663 698,805 16,779,751 112,235 18,184,454 4.0%2001 629,837 915,725 17,399,404 124,454 19,069,420 4.9%

2002(1) 698,187 1,360,396 19,196,250 150,267 21,405,100 12.2%2003(2) 791,864 1,682,940 21,905,875 137,591 24,518,270 14.5%

TOTAL $5,029,674 $8,206,106 $158,021,752 $1,066,922 $172,324,454 90.2%2.9% 4.8% 91.7% 0.6% 100.0%

(1) Expenses per approved final unified budget July 1, 2001 - June 30, 2002(2) Expenses per proposed budget July 1, 2002 - June 30, 2003(3) Ten year percentage increase from 1994 to 2003


Group Insurance FundComparative Analysis of Expenses - Recent Trend


Group Insurance FundComparative Analysis of Expenses - Recent Trend

GROUP INSURANCE FUNDEXPENSES

4.8% Premium Payments

2.9% Contractual Services

.6% Other Operating Expenses

91.7% Claim Payments

TOTAL NUMBER OF COST PEREXPENSES NUMBER PARTICIPANTS COST PARTICIPANT

FISCAL TOTAL % OF % PER %YEAR EXPENSES INCREASE PARTICIPANTS INCREASE PARTICIPANT INCREASE

1994 $12,891,768 3,807 $3,3861995 13,156,554 2.1% 3,779 -0.7% 3,481 2.8%1996 13,995,871 6.4% 3,913 3.5% 3,577 2.7%1997 15,695,770 12.1% 4,033 3.1% 3,892 8.8%1998 15,927,106 1.5% 4,161 3.2% 3,828 -1.6%1999 17,480,141 9.8% 4,204 1.0% 4,158 8.6%2000 18,184,454 4.0% 4,293 2.1% 4,236 1.9%2001 19,069,420 4.9% 4,330 0.9% 4,404 4.0%

2002(1) 21,405,100 12.2% 4,342 0.3% 4,930 11.9%2003(2) 24,518,270 14.5% 4,400 1.3% 5,572 13.0%

TOTAL $172,324,454 90.2% (3) 41,262 15.6% (3) $4,176 64.6% (3)100.0%

(1) Expenses per approved final unified budget July 1, 2001 - June 30, 2002(2) Expenses per proposed budget July 1, 2002 - June 30, 2003(3) Ten year percentage increase from 1994 to 2003


Group Insurance FundComparative Analysis of Expenses and Participation - Recent Trend


Group Insurance FundComparative Analysis of Expenses and Participation - Recent Trend

TEN YEAR EXPENSE TRENDGROUP INSURANCE FUND

1994 1995 1996 1997 1998 1999 2000 2001 2002 2003$10,000,000

$12,000,000

$14,000,000

$16,000,000

$18,000,000

$20,000,000

$22,000,000

$24,000,000

$26,000,000

PROJECTED


Health and Life Insurance Total Premium Contributions by Share

Projected for Fiscal Year 2002-2003

Employee ContributionsHEALTH LIFE

annual % of total annual % of totalcontribution premium contribution premium

General Fund Active Employees 4,938,604 21.0% 383,227 37.40%Special Funds (Active Employees) 317,224 1.3% 22,041 2.10%School Food Service Employees 165,822 0.7% 19,942 1.90%Retirees 1,514,025 6.3% 236,153 22.50%Employees on leave 36,048 .15% 3,149 0.30%COBRA, survivors 237,918 1.0% 0 0

total 7,209,641 664,512

Employer ContributionsHEALTH: 1/2-cent sales tax HEALTH: other GF/Special Funds LIFEannual % of total annual % of total annual % of total

contribution premium contribution premium contribution premiumGeneral Fund Active Employees 5,418,922 23.50% 5,032,699 21.50% 87,114 8.30%Special Funds (Active Employees) 327,711 1.40% 351,118 1.50% 5,248 0.50%School Food Service Employees 257,487 1.10% 234,079 1.00% 5,248 0.50%Retirees 2,270,567 9.70% 2,200,343 9.40% 287,446 26.50%Employees on leave 46,816 0.20% 58,520 0.25% 0 0.00%COBRA, survivors 0 0.00% 0 0.00% 0 0.00%

total 8,321,503 7,876,759 385,056

TOTAL HEALTH PREMIUM: $23,407,903 TOTAL LIFE PREMIUM: $1,049,568Employees' share: 30.45% Employees' share: 64.20%LPSB share from ½-cent sales tax: 35.9% LPSB share: 35.80%LPSB share from other General Fund/Special Funds: 33.65%


Health InsuranceProposed New Premiums


Premium Paid by Employee Premium Paid by Employer Total Premium

Employees' Share New Proposed Amount of New Proposed Amount of New Proposed Amount of

Monthly % Increase Monthly % Increase Monthly Increase

Coverage Category (Census Count) Premium Increase (Monthly) Premium Increase (Monthly) Premium Monthly

Active or Retiree Only (1,761) 61.71 24.1% 11.99 268.51 15.5% 35.99 330.22 47.98Active/ Retiree, plus one dependent (680) 205.19 16.9% 29.63 367.86 17.1% 53.63 573.05 83.26Active/ Retiree, plus one dependent, both LPSS EEs (106) 107.08 24.1% 20.81 465.97 15.5% 62.45 573.05 83.26Active/Retiree, plus family (765) 316.38 15.8% 43.23 443.87 17.8% 67.23 760.25 110.46Active/Retiree, plus family, both LPSS EEs (115) 218.27 18.7% 34.41 541.98 16.3% 76.05 760.25 110.46Retiree Only with Medicare (446) 33.51 22.9% 6.25 138.64 15.6% 18.76 172.15 25.01Retiree w/ Medicare, plus one dependent w/o Medicare (30) 122.02 17.0% 17.73 287.14 17.0% 41.72 409.16 59.45Retiree w/ Medicare, plus one dependent w/o Medicare, both LPSS EEs (17) 76.46 24.1% 14.86 332.70 15.5% 44.59 409.16 59.45Retiree w/o Medicare, plus one dependent w/ Medicare (43) 108.35 22.5% 17.73 300.81 16.1% 41.72 409.16 59.45Retiree w/o Medicare, plus one dependent w/ Medicare, both LPSS EEs (9) 76.46 24.1% 14.86 332.70 15.5% 44.59 409.16 59.45Retiree, plus one dependent, both w/ Medicare (234) 83.98 22.5% 15.45 293.77 15.5% 39.44 377.75 54.89Retiree, plus one dependent, both w/ Medicare, both LPSS EEs (30) 70.59 24.1% 13.72 307.16 15.5% 41.17 377.75 54.89Retiree w/ Medicare, plus family (3) 272.23 14.9% 35.33 300.17 19.0% 47.84 572.40 83.17Retiree w/ Medicare, plus family, both LPSS EEs (2) 189.16 17.3% 27.86 383.24 16.9% 55.31 572.40 83.17Retiree w/o Medicare, plus family; one dependent w/ Medicare (8) 208.38 16.5% 29.59 364.02 17.2% 53.58 572.40 83.17Retiree w/o Medicare, plus family; one dependent w/ Medicare, both LPSS EEs (0) 176.48 17.8% 26.72 395.92 16.6% 56.45 572.40 83.17Retiree w/ Medicare, plus family, including one dependent also on Medicare (1) 246.96 15.0% 32.23 282.76 18.8% 44.74 529.72 76.97Retiree w/ Medicare, plus family, including one dependent also on Medicare, both LPSS EEs (2) 163.90 17.8% 24.76 365.82 16.6% 52.21 529.72 76.97

Total census count = 4,252


Health Insurance Funding of $3,181,298 Projected Premium Increase


Employee ContributionsHEALTH

annual % of totalcontribution premium

General Fund Active Employees 668,073 21.0%Special Funds (Active Employees) 41,357 1.3%School Food Service Employees 22,269 0.7%Retirees 200,422 6.3%Employees on leave 4,772 .15%COBRA, survivors 31,813 1.0%

total 968,706

Employer ContributionsHEALTH: 1/2-cent sales tax HEALTH: other GF/Special Funds

annual % of total annual % of totalcontribution premium contribution premium

General Fund Active Employees 747,605 23.50% 683,979 21.50%Special Funds (Active Employees) 44,538 1.40% 47,719 1.50%School Food Service Employees 34,994 1.10% 31,813 1.00%Retirees 308,586 9.70% 299,042 9.40%Employees on leave 6,363 0.20% 7,953 0.25%COBRA, survivors 0 0.00% 0 0.00%

total 1,142,086 1,070,506

Health Insurance Premiums

– Proposed Funding

Percentages by Share – Projected

for FY 02/03


Health InsuranceProposed Funding Percentages by Share


Percentage of Percentage of Total Premium Total Premium

Coverage Category (Census Count) Paid by EmployeePaid by EmployerActive or Retiree Only (1,761) 18.7% 81.3%Active/ Retiree, plus one dependent (680) 35.8% 64.2%Active/ Retiree, plus one dependent, both LPSS EEs (106) 18.7% 81.3%Active/Retiree, plus family (765) 41.6% 58.4%Active/Retiree, plus family, both LPSS EEs (115) 28.7% 71.3%Retiree Only with Medicare (446) 19.5% 80.5%Retiree w/ Medicare, plus one dependent w/o Medicare (30) 29.8% 70.2%Retiree w/ Medicare, plus one dependent w/o Medicare, both LPSS EEs (17) 18.7% 81.3%Retiree w/o Medicare, plus one dependent w/ Medicare (43) 26.5% 73.5%Retiree w/o Medicare, plus one dependent w/ Medicare, both LPSS EEs (9) 18.7% 81.3%Retiree, plus one dependent, both w/ Medicare (234) 22.2% 77.8%Retiree, plus one dependent, both w/ Medicare, both LPSS EEs (30) 18.7% 81.3%Retiree w/ Medicare, plus family (3) 47.6% 52.4%Retiree w/ Medicare, plus family, both LPSS EEs (2) 33.1% 66.9%Retiree w/o Medicare, plus family; one dependent w/ Medicare (8) 36.4% 63.6%Retiree w/o Medicare, plus family; one dependent w/ Medicare, both LPSS EEs (0) 30.8% 69.2%Retiree w/ Medicare, plus family, including one dependent also on Medicare (1) 46.6% 53.4%Retiree w/ Medicare, plus family, including one dependent also on Medicare, both LPSS EEs (2) 31.0% 69.0%

Total census count = 4,252

budget preparation calendar. budget workshop agenda for april 24, 2002

Documents