1. Budget Reduction Recommendations February 8, 2010

2. Evansville Courier & Press It’s a Nationwide Situation School funding cuts to hit in January Indiana All school districts freeze teacher salaries Ohio Class size in city schools rises New York School district cuts athletics Arkansas Deep funding cuts for schools in state budget Michigan School district cuts all sports programs California Music programs face cuts Minnesota Budget plan cuts books and school staff Virginia

3. Evansville Courier & Press It’s Also a Statewide Situation School district budget reduced by $3 million Liberty Budget cut talks begin, officials talk tax hike Lindbergh High school teachers to teach 6 of 7 periods Lee’s Summit Vo-tech teacher extended days reduced by 50% Fort Osage District cuts $18 million from budget St. Louis Public schools ask teachers to take pay cut St. Louis SROs cut due to school budget cuts Troy School budget cuts unpopular but crucial Kansas City

4. Budget Reductions Year$ ReductionsFTE Reductions 2008-09 $7,789,817 81.61 2009-10 $4,329,519 71.05 2010-11 $5,652,682 75.03 Total$17,772,018227.69 Columbia Public Schools

5. 2010-11 Budget Assumptions Columbia Public Schools  10 percent reduction in state funding  0 percent assessed valuation growth  Conservative estimates in 5-year plan

6. 2010-11 Budget Parameters Columbia Public Schools  Operate salary schedules, including educational credit  Maintain benefits plan  Support district portion of career ladder funding  Build year-end balances to a minimum of 20 percent for 2013-14

7. Scenario 1: Cautiously Optimistic No Reductions Needed After 2010-11 Budget Assumptions  Improved assessed valuation assumptions as follows: 0% for 2010-11 1% for 2011-12 2% for 2012-13 2% for 2013-14 2% for 2014-15  Full state funding in 2010-11 (including return of expected 2009-10 holdback)  Continued full state funding with promised formula increases in 2011-12 and beyond Results  Excess budgets in 2010-11 until 2014-15  No additional budget reductions after 2010-11 until 2015-16 or after  Projected fund balances of 24% or higher during 5-year period Columbia Public Schools

8. Scenario 2: Flat Continued Reductions Needed Assumptions  Improved assessed valuation assumptions as follows: 0% for 2010-11 1% for 2011-12 2% for 2012-13 2% for 2013-14 2% for 2014-15  10% reduced state funding in 2010-11  Flat state funding in 2011-12 and beyond Results  Operating deficit for 2010-11  Additional budget reductions in 2011-12 through 2014-15  Fund balances trending downward from a projected 19.70% for 2009-10 to a projected 16.69% at 6/30/15 Columbia Public Schools

9. Scenario 3: Conservative Model Continued Reductions Needed Assumptions  Improved assessed valuation assumptions as follows: 0% for 2010-11.5% for 2011-12 1% for 2012-13 1% for 2013-14 1% for 2014-15  10% reduced state funding in 2010-11  Flat state funding in 2011-12 and beyond Results  Operating deficit for 2010-11  Slightly higher additional budget reductions in 2011-12 through 2014-15 than Scenario 2  Fund balances trending downward from a projected 19.70% for 2009-10 to a projected 16.86% at 6/30/15 Columbia Public Schools

10. Recommendations for 2010-11 Columbia Public Schools Equity EfficiencyReorganization

11. Non-personnel-based Adjustments (Estimated) Columbia Public Schools DescriptionAmount Materials, services, and supplies $750,000 Facilities usage fees revenue $224,500 Columbia Area Career Center equipment (one-time savings) $200,000 Universal expenses budgeted to Nutrition Services $63,308 Special education materials and supplies $23,540 Total$1,261,348

12. Personnel Reductions (Estimated) Columbia Public Schools DescriptionAmountFTE Curriculum and Instruction $146,510 3.7 Clerical $350,00010 Health Services/clerical $100,000 5 Middle school cafeteria supervision $34,500 Media specialists $181,500 3 Secondary (teachers, administrators, and support staff) $1,331,00022 Elementary (teachers, administrators, and support staff) $769,50012 Special Education (certificated and paraprofessional) $340,770 7 Elementary guidance $121,000 2 Elementary science specialists $624,965 10.33 Add 1% index on last step of each column (all employees) $(46,250) Total$3,953,495 75.03

13. Compensation Reorganization (Estimated) Columbia Public Schools DescriptionAmount Adult Education expenses absorbed into Adult Education budget $70,372 School resource officer reduction—savings after covering increased costs for 2010-11 $40,000 Middle school athletics $38,000 Elementary before- and after-school choir stipends $35,000 Reduction in extended-day contracts ($77,500 in year 2) $154,467 Before- and after-school supervision, K-12 $50,000 Parents As Teachers $50,000 Total$437,839

14. Managing Long-term Costs Columbia Public Schools Competitive salaries $ Student enrollment Aging buildings Employee benefits

15. Budget Reduction Recommendations February 8, 2010