1. Proposed Budgets
SCHOOL BOARD
June 12, 2017
Rod Zivkovich

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

3. 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

4. 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 proposed budgets

5. 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

6. Proposed Budget
Operating Capital

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

8. Operating Capital Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

9. Alternative Facilities Fund
Proposed Budget
Alternative Facilities Fund

10. 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

11. Alternative Facilities Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from to 17-18
Sold $24.6 million in bond for and 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)

12. Proposed Budget
Capital Projects Fund

13. Capital Projects Fund Proposed 2017-18 Budget
$1.5 Million Security and $5.1 Million Technology
16-17
Revised
17-18
Proposed
∆ from 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

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

15. Proposed Budget
Debt Service Fund

16. Debt Service Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

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

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

19. Self-Insurance Dental Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

20. Self-insured Medical Insurance Fund
Proposed Budget
Self-insured Medical Insurance Fund

21. Self-Insured Medical Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

22. Other Post Employment Benefits (OPEB) and Internal Service Funds
Proposed Budget
Other Post Employment Benefits (OPEB)
and Internal Service Funds

23. OPEB Trust Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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

24. OPEB Debt Service Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

25. Internal Service Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

26. Questions and/or Comments
Self Insurance, OPEB
and Internal Service Funds Proposed Budget
Questions and/or Comments

27. Proposed Budget
Food Services Fund

28. 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

29. District Comparisons 2017-18 Elementary Lunch Prices

30. District Comparisons 2017-18 Middle School Lunch Prices

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

32. 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

33. 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

34. Food Services Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

35. Questions and/or Comments
Food Services Fund Proposed Budget
Questions and/or Comments

36. Community Services Fund
Proposed Budget
Community Services Fund

37. 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

38. COMMUNITY SERVICES FUND Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

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

40. General Fund/Transportation
Proposed Budget
General Fund/Transportation

41. Revenue

42. General Fund Budget Revenue Breakdown $133.0M

43. 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,
2.2%
Other
(fees, interest, tuition, rental & other contributions)
$3,970,509
3.0%

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

45. General Fund Budget Revenue Assumptions
Board Meeting
June 26, 2006
General Fund Budget Revenue Assumptions
Proposed
Slight Decline Enrollment

46. 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 * and after ADM and Pupil Units (PU)

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

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

49. 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

50. 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

51. Expenditures

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

53. 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%

54. 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.

55. General Fund Proposed 2017-18 Budget
16-17
Revised
17-18
Proposed
∆ from 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)

56. 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 proposed budgets

57. Questions and/or Comments
Proposed Budget
Questions and/or Comments