1. Ada & Canyon Counties WEST ADA SCHOOL DISTRICT (JOINT SCHOOL DISTRICT NO. 2) 2015-2016 Amended Annual Budget 2016-2017 Proposed Annual Budget

2. Contact Information SUPERINTENDENT Dr. Mary Ann Ranells CHIEF FINANCIAL OFFICER Debbie Arstein BUDGET & FINANCE STAFF Gloria Rolland, Budget Analyst Alyssa McDonald, Accounting Supervisor BOARD OF TRUSTEES Ed Klopfenstein - Zone 1 Juan (Mike) Vuittonet - Zone 2 Steve Smylie – Zone 3 Dr. Philip Neuhoff – Zone 4 Rene Ozuna – Zone 5

3. ALL FUNDS Amended Budget 2015-2016 vs. Proposed Budget 2016-2017

4. All Funds 2016-2017 REVENUEEXPEN. BY FUNC.

5. Legislature 2016 What 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

6. State-wide Special Distributions Classroom Technology$18,000,000 Professional Development$16,300,000 Remediation$5,400,000 Limited English Proficiency$3,800,000 Instructional Management System (IMS)$3,000,000 IT Staffing$2,500,000

7. 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.

8. 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

10. 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

11. 2. Funds to replace course fees $600K How are we budgeting the $10.3 million projected increase?

12. 3. Opening two new schools Victory Middle School Hillsdale Elementary School $1.8 million How are we budgeting the $10.3 million projected increase?

13. 4. Director requests for new programs or increases for existing programs. For example: Additional bus miles for new schools Increased costs for fuel Add back of athletic programs Growth in costs of utilities $1.5 million How are we budgeting the $10.3 million projected increase?

14. 5. Increase in health insurance costs $1.1 million How are we budgeting the $10.3 million projected increase?

15. General Fund Only

16. General Fund Expenditures 2015-2016 AMENDED 2016-2017 PROPOSED

17. General Fund Expenditures 2016-2017 Compared to Statewide WEST ADA STATEWIDE

18. General Fund Budget Expenditure Changes for 2016- 2017

19. 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. 2 Beginning Fund Balance Summary

20. Headwinds still for West Ada in 2016-2017 Budgeted expenses are still greater than budgeted revenue and the District is deficit budgeting.

21. To avoid the headwinds the District will need… 1. Growth 2. Continued Increased State Funding per Unit 3. Continued Increased Savings in Expenses Or a combination of some or all three

22. All Other Funds

23. Market Values *Estimate

26. 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

27. 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.

28. School Plant Facilities Levy This 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

29. Capital Outlay 2016-2017

30. School Plant Facilities Levy Expires 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.

31. 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) 855-4500 arstein.debbie@westada.org