west ada school district · 2016. 6. 15. · ada & canyon counties west ada school district...
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Ada & Canyon Counties
WEST ADA SCHOOL DISTRICT(JOINT SCHOOL DISTRICT NO. 2)
2015-2016 Amended Annual Budget2016-2017 Proposed Annual Budget
Contact Information
SUPERINTENDENTDr. Mary Ann Ranells
CHIEF FINANCIAL OFFICERDebbie Arstein
BUDGET & FINANCE STAFFGloria Rolland, Budget Analyst
Alyssa McDonald, Accounting Supervisor
BOARD OF TRUSTEES
Ed Klopfenstein - Zone 1Juan (Mike) Vuittonet - Zone 2
Steve Smylie – Zone 3Dr. Philip Neuhoff – Zone 4
Rene Ozuna – Zone 5
ALL FUNDSAmended
Budget 2015-2016
vs. Proposed
Budget 2016-2017
AMENDED PROPOSED AMOUNT OF PERCENT
Function BUDGET BUDGET CHANGE CHANGE
Account 2015-2016 2016-2017
REVENUES:
411-412 Property Tax $69,257,500 $72,257,500 3,000,000 4.33%
431-439 State Revenue 184,956,923 196,203,059 11,246,136 6.08%
442-445 Federal Revenue 16,113,002 16,028,718 (84,284) -0.52%
413-419;453 Other Revenue 8,607,683 8,377,524 (230,159) -2.67%
Total Revenue 278,935,108 292,866,801 13,931,693 4.99%
460 Transfers In 419,487 808,330 388,843 92.69%
Total Revenue+Tfrs In 279,354,595 293,675,131 14,320,536 5.13%
405 Beginning Balance 135,403,179 98,335,938 (37,067,241) -27.38%
Total Rev+Tfrs In+Beg Bal $414,757,774 $392,011,069 (22,746,705) -5.48%
EXPENDITURES:
512-545 Instruction $144,800,753 $148,916,962 4,116,209 2.84%
611-683 Instructional Support 97,130,520 99,984,066 2,853,546 2.94%
690-720 Non-Instruction 10,179,848 10,119,582 (60,266) -0.59%
810 Capital Outlay 105,531,703 65,931,611 (39,600,092) -37.52%
910 Other Services 26,506,611 24,692,169 (1,814,442) -6.85%
Total Expenditures 384,149,435 349,644,390 (34,505,045) -8.98%
920 Transfers Out 419,487 808,330 388,843 92.69%
Total Expenditures+Transfers 384,568,922 350,452,720 (34,116,202) -8.87%
950 Contingency Reserves - -
999 Unappropriated Fund Balances 30,188,852 41,558,349 11,369,497 37.66%
Total Exp+Tfrs Out+Contgcy+FB $414,757,774 $392,011,069 (22,746,705) -5.48%
All Funds 2016-2017
REVENUE EXPEN. BY FUNC.Other Revenue
2%Local Property
Taxes19%
Transfers0%
Beginning Balance25%
Federal Revenue4%
State Revenue50%
Instruction38%
Instructional Support
25%
Non-Instruction3%
Capital Outlay17%
Other Services6%
Transfers Out0%
Fund Balance11%
Legislature 2016What happened at the State?
$1.5 billion K-12 budget, 7.4% increase- Increase to the Discretionary allocation - $27.3 M- Funding of the second year of the Career Ladder -
$41.5 M- Literacy initiative focusing on K-3 - $9.1 M
State-wide Special Distributions
Classroom Technology $18,000,000Professional Development $16,300,000Remediation $5,400,000Limited English Proficiency $3,800,000Instructional Management System (IMS) $3,000,000IT Staffing $2,500,000
State Discretionary Allocation
$25,696 per Support Unit in 2016-17- An increase of 7.65% from $23,868- Back to 2009 allocation level
Impact to West Ada?
Budgeted $3.7 million increase in State Discretionary Allocation, which includes a projected 18.4 increase in support units.
Salary-based Apportionment Allocation
3% increase to base salary for Admin
3% increase to base salary for Classified
Funding the second year of the Career Ladder for Certified Staff and Pupil Services
Impact to West Ada?
Budgeted $6.6 million increase to State Salary-based Apportionment
1,652
1,104
786 671
461 505 559 466
376
850
500
West Ada School DistrictEnrollment Growth
How are we budgeting the $10.3 million projected increase?
1. Increases for staff…Administrative – 3%Certified – 4%Classified – 3%Associated Benefits
$5.3 million
2. Funds to replace course fees
$600K
How are we budgeting the $10.3 million projected increase?
3. Opening two new schoolsVictory Middle SchoolHillsdale Elementary School
$1.8 million
How are we budgeting the $10.3 million projected increase?
4. Director requests for new programs or increases for existing programs.
For example:Additional bus miles for new schoolsIncreased costs for fuelAdd back of athletic programsGrowth in costs of utilities $1.5 million
How are we budgeting the $10.3 million projected increase?
5. Increase in health insurance costs
$1.1 million
How are we budgeting the $10.3 million projected increase?
GENERAL M & O FUND ALL OTHER FUNDSPrior Year Prior Year Prior Year Proposed
Actual Actual Amended Budget Budget
REVENUES 2013-2014 2014-2015 2015-2016 2016-2017
Beginning Balances 8,877,932$ 8,909,327$ 10,471,277$ 9,868,345$
Local Tax Revenue 17,307,538 15,645,265 15,257,500 15,257,500
Other Local
County Revenue
State Revenue 152,356,984 161,969,423 171,180,127 181,775,863
Federal Revenue 15,000
Other Sources 2,291,055 2,910,478 1,618,944 1,712,396
Totals 180,848,509$ 189,434,493$ 198,527,848$ 208,614,104$
Prior Year Prior Year Prior Year Proposed
Actual Actual Actual/Budget Budget
EXPENDITURES 2013-2014 2014-2015 2015-2016 2016-2017
Salaries 115,976,746$ 114,587,095$ 122,664,624$ 128,967,321$
Benefits 40,417,465 39,959,199 43,246,205 45,255,287
Purchased Services 9,907,848 18,471,197 21,213,257 21,838,289
Supplies & Materials 4,261,657 4,522,660 4,635,856 5,973,716
Capital Outlay 3,476 22,214 31,123 45,023
Debt Retirement 669,548 691,187 710,520
Insurance & Judgments 617,212 668,787 649,298 661,298
Transfers (net) 85,228 40,877
Contingency Reserve
Unappropriated Balances 8,909,328 10,471,277 5,376,964 5,873,170
Totals 180,848,509$ 189,434,493$ 198,527,848$ 208,614,104$
General Fund Only
General Fund Expenditures
2015-2016 AMENDED 2016-2017 PROPOSED
Instruction64.03%
Instructional Support35.38%
Non-Instruction0.22%
Other Services0.37%
Instruction63.88%
Instructional Support35.91%
Non-Instruction0.22%
Other Services0.00%
General Fund Expenditures 2016-2017 Compared to Statewide
WEST ADA STATEWIDE
Instruction63.88%
Instructional Support35.91%
Non-Instruction0.22%
Other Services0.00%
Instruction62.02%
Instructional Support37.38%
Non-Instruction0.15%
Other Services0.45%
General Fund Budget Expenditure Changes for 2016-2017
Salaries & Benefits51%
New Schools18%
Misc Director Requests
15%
Bui lding Discretionary
0%Health Insurance
10%
Course Fees
6%
1,017,000 Health Insurance
5,243,000 Salaries & Benefits
600,000 Course Fees
1,800,000 New Schools
1,580,000 Misc Director Requests
30,000 Building Discretionary
10,270,000$ Total
One time monies from the Federal Jobs Bill and State Maintenance Money helped replenish the Fund Balance in 2011 and 2012.
Savings due to spending cut offs have also helped Fund Balance.
Examples of Savings:
Lag time in hiring replacements
60 Day Benefit Waiting Period
Staff on Short Term Disability/Workers Comp Leave
Savings in Building Budgets
Savings in Fuel
Substitutes
Joint School District No. 2Beginning Fund Balance Summary
Headwinds still for West Ada in 2016-2017
Budgeted expenses are still greater than budgeted revenue and the District is deficit budgeting.
To avoid the headwinds the District will need…
1. Growth2. Continued Increased State Funding per Unit3. Continued Increased Savings in Expenses
Or a combination of some or all three
All Other Funds
ALL OTHER FUNDSPrior Year Prior Year Prior Year Proposed
Actual Actual Amended Budget Budget
REVENUES 2013-2014 2014-2015 2015-2016 2016-2017
Beginning Balances 24,060,731$ 26,552,457$ 122,650,366$ 86,477,984$
Local Tax Revenue 39,131,307 40,844,328 54,000,000 57,000,000
Other Local
County Revenue
State Revenue 10,614,414 11,754,022 13,776,796 14,427,196
Federal Revenue 16,774,551 14,410,213 18,394,538 18,018,327
Other Sources 7,463,866 127,973,873 7,408,226 7,473,458
Totals 98,044,869$ 221,534,893$ $216,229,926 $183,396,965
Prior Year Prior Year Prior Year Proposed
Actual Actual Actual/Budget Budget
EXPENDITURES 2013-2014 2014-2015 2015-2016 2016-2017
Salaries 15,132,942$ 14,754,698$ 17,473,787$ 18,378,565$
Benefits 5,233,338 5,269,395 6,665,273 6,917,670
Purchased Services 6,909,856 9,196,930 11,805,964 14,593,231
Supplies & Materials 6,149,385 5,721,445 10,286,016 8,488,737
Capital Outlay 17,359,167 19,004,394 118,961,508 73,826,672
Debt Retirement 19,662,904 44,449,817 25,795,482 24,692,669
Insurance & Judgments 5,700 5,911 5,911 5,911
Transfers (net) 1,039,118 457,455 419,487 808,330
Contingency Reserve
Unappropriated Balances 26,552,459 122,674,847 24,816,497 35,685,180
Totals 98,044,869 221,534,893 216,229,926 183,396,965
Market Values
*Estimate
-
2,000,000,000
4,000,000,000
6,000,000,000
8,000,000,000
10,000,000,000
12,000,000,000
14,000,000,000
16,000,000,000
18,000,000,000
JT. SCHOOL DISTRICT NO. 2MARKET VALUES
Percent
Tax Year Market Values Increase/Decrease
2008-2009 15,271,575,538 14.8%
2009-2010 13,300,200,256 -12.9%
2010-2011 11,234,186,099 -15.5%
2011-2012 10,433,901,008 -7.1%
2012-2013 10,687,103,996 2.4%
2013-2014 12,105,961,121 13.3%
2014-2015 14,120,370,310 16.6%
2015-2016 15,288,786,104 8.3%
2016-2017* 16,359,001,131 7.0%
Joint School District No. 2
Levy Rate Comparisons
2015 Rates
Levy West Ada Boise Caldwell Kuna Middleton Nampa Vallivue
M & O - 0.0034890
Supplemental 0.0009157 0.0008480 0.0016097 0.0025711 0.0015416 0.0008574 0.0020161
Bond 0.0017574 0.0007004 0.0021526 0.0035463 0.0034584 0.0033106 0.0032762
Plant Facility 0.0013169 - 0.0003870 0.0005277
Emergency 0.0002073 - 0.0000437 0.0002295 0.0001210
Tort 0.0000184 0.0000113 - 0.0000552 0.0000210 0.0000601
Judgement - - -
Total 0.0042156 0.0050487 0.0041931 0.0061727 0.0052503 0.0043491 0.0058200
Rate Per Thousand 4.22$ 5.05$ 4.19$ 6.17$ 5.25$ 4.35$ 5.82$
Increase for $100,000 Home 421.56$ 504.87$ 419.31$ 617.27$ 525.03$ 434.91$ 582.00$
$421.56
$504.87
$419.31
$617.27
$525.03
$434.91
$582.00
$-
$100.00
$200.00
$300.00
$400.00
$500.00
$600.00
$700.00
West Ada Boise Caldwell Kuna Middleton Nampa Vallivue
$100K Taxable Value
Taxable property value of $100,000 will pay $421.56 Taxable property value of $50,000 will pay $210.78. Includes Emergency and Tort Levy
Total Levy Rate Per Thousand
2010 3.514$
2011 3.491$
2012 3.396$
2013 4.598$
2014 4.644$
2015 4.090$
2016 4.220$
Joint School District No. 2
Total Levy Rate Per Thousand
The Two Year $14,000,000 Supplemental Levy…
Covers 9 instructional days (14 days were cut in total in the downturn).
Recently renewed in November 2015 for the 2016-17 and 2017-18 school years.
School Plant Facilities LevyThis levy has been adjusted from year to year in an effort to maintain a consistent levy rate.
Some of the major projects scheduled this year from school plant:
◦ New building for Pathways Middle◦ Remodel Vo-Ag Bldg. at Meridian
High School◦ Purchase sites◦ Computer equipment◦ Portables◦ Roofing/Blacktop/Painting/Floor
projects at various schools
* 2016-17 is projected
(5,000,000)
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
Actual Actual Actual Actual Actual Actual Amended Proposed
2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Beginning Balance Property Tax State Revenue Other Revenue
Capital Outlay 2016-2017Capital OutlayEquipment 1,725,664
Technology 3,525,000
Maintenance 11,749,336
Major Construction/Sites 7,000,000
Total 24,000,000
MaintenanceRoofing 2,861,200
Painting 1,357,427
Floors & Ceilings 809,393
Blacktop 2,484,100
Electrical 848,363
Minor Building Improvements 2,211,438
District Maintenance 1,177,415
Total 11,749,336
24%
12%
7%21%
7%
19%
10%
Maintenance
Roofing
Painting
Floors & Ceilings
Blacktop
Electrical
Minor Building Improvements
District Maintenance
7%15%
49%
29%
Capital Outlay 2016-17
Equipment
Technology
Maintenance
Major Construction/Sites
School Plant Facilities LevyExpires at the end of 2016-17
On May 15, 2007, voters approved a school plant facilities levy for 10 years and up to $20 million per year which expires in 2016-17.
The District relies on this levy for all major maintenance, construction and equipment.
The District is planning to ask voters to renew this levy in March 2017.
A copy of this presentation is available on the District’s website at www.westada.org
If you have any questions please contact: Debbie Arstein, Chief Financial Officer
(208) [email protected]