carroll county public schools adoption of the fy 2018 … · 2017-02-08 · carroll county public...
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Carroll County Public SchoolsAdoption of the FY 2018
Preliminary Operating Budget
February 8, 2017
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Increases From FY 2017
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Item $ Increase
Increase in Salary & Salary Based Benefits (4.47% increase) $8,858,706
Align Special Education Budget to Projected Expenditures $1,391,625
Non-Public Placements (8.33% increase) $250,000
Retiree Health Insurance Subsidy (3.17% increase) $159,609
Insurances (property, vehicle, general liability) (4.65% increase) $49,305
Capital Lease Financing (FY18 - $992,243; final payment FY19) $28,900
Other Miscellaneous $26,411
Total Increases From FY 2017 $10,764,556
Decreases From FY 2017
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Item $ Decrease
Hiring Turnover (0.98% increase) ($1,941,158)
Utilities (gas, electricity, water & sewer) (14.14% decrease) ($1,000,000)
Supplies & Materials (3.78% decrease) ($375,913)
Bus Contractors (0.98% decrease) ($198,405)
Medical, Dental, Employee Pensions, etc. (0.36% decrease) ($185,705)
Communications (20.08% decrease) ($81,520)
Other Contracted Services (0.15% decrease) ($45,006)
Postage (15.23% decrease) ($19,975)
Annual Financial Audit Fees (11.76% decrease) ($10,000)
Total Decreases From FY 2017 ($3,857,682)
Special Education Alignment
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Special Education Expenditure Alignment Increase
Hourly Assistants $928,047
Instructional Assistive Technology $246,259
Contracted Services $217,319
Total Special Education Expenditure Alignment $1,391,625
Expenditure Summary
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Non-Restricted Expenditure Summary Amount
FY 2017 Expenditure Budget $316,364,594
Net Change in Expenditures ($10,764,556 - $3,857,682) $6,906,874
Preliminary FY 2018 Expenditure Budget $323,271,468
Expenditure Increase % 2.18%
County Revenue
• FY 2017 Budget: $181,852,000
• FY 2018 Planned: $186,864,400
• Planned Increase: $5,012,400 (2.76%)
– Builds $3M FY17 State Hold Harmless into base
– Plus additional $2,012,400 (1.11% increase)
Source: Carroll County Government Adopted Operating & Capital Budget - FY 17
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State Revenue Update
• FY 2017 Budget: $127,696,667
• FY 2018 Updated Estimate: $126,651,661
• Estimated Decrease: ($1,045,006)
• Estimated Decrease: (0.82%)
Includes all non-restricted, ongoing State revenue.
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State Hold Harmless Funding
• In FY17 CCPS received $4 million of the one-time funding provided by the State for school systems with declining enrollment.
• The BOE in cooperation with the Board of County Commissioners decided to use $3 million in FY17 and defer $1 million to FY18.
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Proposed Use of Fund Balance• CCPS fund balance at June 30, 2016:
– $12.2 million (covered by BOE Policy DBDA)
• Assign $1.8 million of fund balance to cover 2 remaining annual capital lease payments for 2004 energy efficiency projects (15 yr. lease).
• This allows us to recognize the ongoing savings ($992,243) in FY18 instead of FY20.
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Other Revenues
• Other revenues include in-kind for use of county owned property, facility rentals, pay to play fees, procurement card rebates, etc.
• These revenues make up approximately 1% of all revenues and are expected to remain flat in FY 2018.
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Revenue Summary
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Source FY 2017Preliminary
FY 2018$ Change from FY17
% Changefrom FY17
County (FY18 - $186,864,400 Total) $181,852,000 $183,864,400 $2,012,400 1.11%
County (State Hold Harmless) $0 $3,000,000 $3,000,000 -
State Hold Harmless $3,000,000 $0 ($3,000,000) (100.00%)
Deferred State Hold Harmless $0 $1,000,000 $1,000,000 -
State Formula $127,696,667 $126,651,661 ($1,045,006) (0.82%)
CCPS Fund Balance (Capital Lease) $0 $992,243 $992,243 -
Other $3,815,927 $3,815,927 $0 0.00%
Total $316,364,594 $319,324,231 $2,959,637 0.94%
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Estimated FY 2018 Revenue/Expenditure Gap
Estimated Revenue/Expenditure Gap
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EstimatedRevenue /
Expenditure Gap
FY 2017Preliminary FY
2018$ Change
from FY 2017
% Changefrom FY
2017
Revenues $316,364,594 $319,324,231 $2,959,637 0.94%
Expenditures $316,364,594 $323,271,468 $6,906,874 2.18%
Balance $0 ($3,947,237) ($3,947,237) -
County Revenue Request
• FY 2017 Budget: $181,852,000
• FY 2018 Requested: $190,811,636
• Requested Increase: $8,959,636 (4.93%)
– Builds $3M FY17 State Hold Harmless into base
– Plus additional $5,959,636 (3.28% increase)
– $3,947,237 over current plan
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Repurposed Positions
Repurposed Positions • 15 classroom teaching positions to be repurposed with
declining enrollment
• Priority Order:– Behavior Support Specialists
– Special Education Resource Teachers
– Math Resource Teachers
– Teachers for Gifted & Talented Students
– Career & Technology Teachers (additional revenue needed for student transportation, classroom equipment, professional development, & CIP impact)
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