2017-18 Proposed Budgets SCHOOL BOARD June 12, 2017 Rod Zivkovich

Presentation Objective Provide information in preparation of the School Board taking action on the proposed 2017-18 Budget NOTE: No School Board action is required tonight. This is an information only presentation, with an opportunity for questions and comments.

Strategic Plan Program Plans Resource Plans Annual Budget Academic Service K12 Program Plans Student Services Community Services Resource Plans HR Plan Financial Plan Facilities Plan Communication Marketing Plan Technology & Information Plan Annual Budget 3

Timeline June 12 Capital and Deferred Maintenance Debt Service Date Budgets Decision June 12 Capital and Deferred Maintenance Debt Service Insurance and Internal Services Operating Funds 1) Food Services 2) Community Services 3) General Fund/Transportation No Board Action Needed June 26 All Funds Action on resolution to adopt 2017-18 proposed budgets

Budget Areas Capital and Deferred Maintenance Debt Service Operating Capital Alternative Facilities/Health and Safety (Deferred Maintenance) Capital Projects (Technology and Security) Debt Service Insurance and Internal Services Self Insured Dental and Medical OPEB Trust and Debt Internal Service (Vacation and Severance) Operating Funds Food Services Community Services General Fund/Transportation

Proposed 2017-18 Budget Operating Capital

Capital Fund Operating Capital Buildings & Building Improvement Permanent attached fixtures Telecommunications equipment Computer & related equipment/staff Copy machines Textbooks Vehicles Musical instruments

Operating Capital Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $5,287,810 3,838,333 4,542,860 (704,527) $4,583,283 $4,583,283 3,645,511 4,420,174 (774,663) $3,808,620 (192,822) (122,686) (70,136)

Alternative Facilities Fund Proposed 2017-18 Budget Alternative Facilities Fund

Alternative Facilities Projects Asphalt and Cement Repair and Replacement Roof Repair and Replacement Painting, Wall Finishes, Ceiling and Window Treatments Flooring Repair and Replacement Casework Repair and Replacement ADA Improvements Electrical Systems Repair and Replacement HVAC System Repair and Replacement Plumbing System Repairs and Replacements Auditorium Repair and Replacement of Seating Elevator Repair and Replacement Landscape Repair and Replacement Pool and Systems Repair Building Health/Safety Alternative Facilities Administration and Project Management

Alternative Facilities Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Sold $24.6 million in bond for 2017-18 and 2018-19 projects Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $11,684,690 3,800,510 12,905,186 (9,104,676) $2,580,014 $27,218,885 3,481,335 15,618,187 (12,136,852) $15,082,033 (319,175) 2,713,001 (3,032,176)

Proposed 2017-18 Budget Capital Projects Fund

Capital Projects Fund Proposed 2017-18 Budget $1.5 Million Security and $5.1 Million Technology 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $2,524,462 5,982,199 7,260,039 (1,277,840) $1,246,622 $1,246,622 6,864,950 6,550,000 314,950 $1,561,572 882,751 (710,039) 1,592,790

Capital and Deferred Maintenance Proposed 2017-18 Budget Questions and/or Comments

Proposed 2017-18 Budget Debt Service Fund

Debt Service Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Escrow Ending $675,609 11,177,338 11,104,750 72,588 $748,197 $748,197 10,592,324 11,167,799 (575,475) $172,722 (585,014) 63,049 (648,063)

Debt Service Fund Proposed 2017-18 Budget Questions and/or Comments

Self-insured Dental Insurance Fund Proposed 2017-18 Budget Self-insured Dental Insurance Fund

Self-Insurance Dental Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 0% premium increase Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $1,193,408 1,300,000 1,340,000 (40,000) $1,153,408 $1,153,408 1,300,000 1,400,000 (100,000) $1,053,408 60,000 (60,000)

Self-insured Medical Insurance Fund Proposed 2017-18 Budget Self-insured Medical Insurance Fund

Self-Insured Medical Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 3% premium increase Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $5,577,520 19,710,000 19,250,000 460,000 $6,037,520 $6,037,520 20,010,000 19,760,000 250,000 $6,287,520 300,000 510,000 (210,000)

Other Post Employment Benefits (OPEB) and Internal Service Funds Proposed 2017-18 Budget Other Post Employment Benefits (OPEB) and Internal Service Funds

OPEB Trust Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $14,927,738 75,000 800,000 (725,000) $14,202,738 $14,202,738 75,000 400,000 (325,000) $13,877,738 (400,000) 400,000

OPEB Debt Service Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $204,574 873,871 881,806 (7,935) $196,639 $196,639 829,121 877,306 (48,185) $148,454 (44,750) (4,500) (40,250)

Internal Service Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $6,821,718 400,000 (400,000) $6,421,718 $6,421,718 600,000 (600,000) $5,821,718 200,000 (200,000)

Questions and/or Comments Self Insurance, OPEB and Internal Service Funds Proposed 2017-18 Budget Questions and/or Comments

Proposed 2017-18 Budget Food Services Fund

Food Services Fund Proposed Assumptions 16-17 17-18 Operations Increase ala carte offerings Revenue $0.005 State, $0.05 Fed increase Meal Price increase: No Change $0.10

District Comparisons 2017-18 Elementary Lunch Prices

District Comparisons 2017-18 Middle School Lunch Prices

District Comparisons 2017-18 High School Lunch Prices 3.20 3.00 2.95 2.90 2.70 No change

Food Services Fund Lunch Price History 14-15 Actual 15-16 16-17 Actual 17-18 Proposed Elementary 2.45 2.50 2.60 Middle School 2.70 2.75 2.85 High School 2.80 2.90 Adult 3.50 3.60 3.85

Food Services Fund Student Breakfast Prices All K12 site free except for JHS, HC and RV Food Services Fund Student Breakfast Prices 15-16 Actual 16-17 17-18 Proposed Elementary School 1.40 Middle School 1.45 High School 1.55

Food Services Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $1,144,193 5,169,514 5,292,255 (122,741) $1,021,452 $1,021,452 5,167,141 5,318,113 (150,972) $870,480 (2,373) 25,858 (28,231)

Questions and/or Comments Food Services Fund Proposed 2017-18 Budget Questions and/or Comments

Community Services Fund Proposed 2017-18 Budget Community Services Fund

Community Service Programs Adult Learning: Learning Exchange Metro South ABE Community Programs: Activity Centers Adult Lifelong Learning Aquatics Building Reservations Galaxy Youth Center SLAM (Summer of Laughs, Adventures and More) Youth Enrichment & Services Youth & Family Learning: Early Childhood & Family Education Early Childhood Screening Early Learning Academy Kids’ SAFARI School Readiness Home Visits Other Programs: LCTS Non-public schools Operations: Pond & Southwood

COMMUNITY SERVICES FUND Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $3,016,707 13,054,923 12,427,492 627,431 $3,644,138 $3,644,138 12,351,191 12,447,182 (95,991) $3,548,147 (703,732) 19,690 (723,422)

Community Services Fund Proposed 2017-18 Budget Questions and/or Comments

General Fund/Transportation Proposed 2017-18 Budget General Fund/Transportation

Revenue

General Fund Budget Revenue Breakdown $133.0M

General Fund Budget Revenue Breakdown Revenue Source Amount Percent State (formula, special ed & other revenues) $98,910,159 74.4% Levy (operating referendum, safe schools, equity, career tech & other miscellaneous) $27,184,527 20.4% Federal (Titles, special ed & other) $2,885.011 2.2% Other (fees, interest, tuition, rental & other contributions) $3,970,509 3.0%

General Fund Budget State Formula Revenue # of students State Revenue $ X = per student

General Fund Budget Revenue Assumptions Board Meeting June 26, 2006 General Fund Budget Revenue Assumptions 2017-18 Proposed Slight Decline Enrollment

Board Meeting June 26, 2006 General Fund Students Projected Projected Change in weighting of students All kindergarten at full day *Year End Average Daily Membership (ADM) and Average Marginal Computed Pupil Units (AMCPU) prior to 2014-15 *2014-15 and after ADM and Pupil Units (PU)

General Fund Budget State Formula Revenue # of students State Revenue $ X = per student

General Fund Budget Revenue Assumptions Board Meeting June 26, 2006 General Fund Budget Revenue Assumptions 2017-18 Proposed Slight Decline Enrollment 2.0% increase on General Ed Formula

General Fund Budget State Formula Revenue General Fund Allowance % AMPCU and PU Total Increase over prior year 14-15 $5,831 2.0% 11,038 $64,362,578 $1,480,858 15-16 $5,948 11,159 $66,373,732 $2,011,154 16-17 $6,067 11,450 $69,467,150 $3,093,418 17-18 $6,188 11,264 $69,701,632 $234,482

General Fund Budget Total Revenue Allow Gen Ed $69,467,150 $69,701,632 Special Ed 14,764,333 15,550,000 Sub Total $84,231,483 $85,251,632 Ext Time, G&T, LEP, Compensation, etc. 12,929,907 13,658,527 Levy 25,623,026 27,184,527 Federal Grants 3,862,139 2,885,011 Other Local 5,437,289 3,970,509 TOTAL $132,083,844 $132,950,206

Expenditures

General Fund Budget Expenditures by Program $135.7M Board Meeting General Fund Budget Expenditures by Program $135.7M June 26, 2006

General Fund Budget Expenditures by Program Board Meeting June 26, 2006 General Fund Budget Expenditures by Program Amount Percent Regular Instruction $67,722,690 49.9% Spec Ed & Vocational Services $31,652,116 23.3% Instructional and Student Support Services (asst principals, media center, staff development, counseling, health & psych services, social workers, curriculum specialists) $12,684,298 9.3% Operations (custodial, maintenance, utilities) $8,343,261 6.1% Transportation $7,289,700 5.4% Administration (superintendent, asst superintendent, principals, C&I, special education director, school board) $5,862,039 4.3% District Support (accounting, HR, payroll, technology, community relations) $1,418,652 1.0% Other (property/casualty insurance, transfers) $692,097 0.5%

General Fund Budget Expenditures by Program The Dark Green and Aqua colored areas are programs that support the classroom. Principals’ budgets which are included in Administration section are included as part of the total. These areas account for $135.7million or 86.2% of the total General Fund Budget.

General Fund Proposed 2017-18 Budget 16-17 Revised 17-18 Proposed ∆ from 16-17 to 17-18 Beginning Fund Balance Revenue Expenditures Rev/Exp Ending $13,052,692 132,083,844 133,054,593 (970,749) $12,081,943 9.1% of Expenditures $12,081,943 132,950,206 135,664,853 (2,714,647) $9,367,296 6.9% of Expenditures 866,362 2,610,260 (1,743,898)

Timeline June 12 Capital and Deferred Maintenance Debt Service Date Budgets Decision June 12 Capital and Deferred Maintenance Debt Service Insurance and Internal Services Operating Funds 1) Food Services 2) Transportation 3) Community Services 4) General Fund No Board Action Needed June 26 All Funds Action on resolution to adopt 2017-18 proposed budgets

Questions and/or Comments Proposed 2017-18 Budget Questions and/or Comments