West Deptford Township School District

1. West Deptford Township School District 2011-2012 School Budget Presentation

2. The Budget Process • A budget is a plan, not an absolute • Unlike a municipal budget which is finalized during the fiscal year, the school budget is finalized months in advance of implementation. Therefore, although finite in its totality, a budget must be flexible to meet changing needs. • Nevertheless, it is constrained by rules more than ever

3. Budget Process • Begins late fall with unit heads being given a target number based on anticipated aid • Submit staffing requests • Submit textbook requests • Submit overall operating budgets • December-budget meeting held and initial adjustments are made • January- data is entered into budget program • Meet with Finance Committee to discuss preliminary budget

4. Process continued • Feb./March (Feb. 24 this year)- receive initial state aid figures • Based on state aid figures, additional cuts might have to be made • March- final funding figures received and tentative budget is created • Board approves the tentative budget and it is submitted to the county office • Budget presentations are made to the community • Budget goes to the voters on April 27

5. Budget Considerations • Tax decreases in 2008-09 and 2009-10 • 2010-2011 budget had to deal with $1,830,000 reduction in the current 2009-10 budget, and a $2, 066, 486 reduction in projected state aid for the 2010-2011 budget. (Plus a $1.5 million increase in health care costs). Overall 44 jobs were lost to reduce the budget twice, once before the budget vote, and then also after the budget defeat. • A new 2% “Hard CAP” on the tax levy (only increases for Health Insurance, Pension Increases, Debt Service and Emergencies are exempted) . This is not a budget cap, but a revenue cap. • The 2011-2012 Budget contains a $267,000 offset in the health insurance line item that is a result of the required 1.5% payment for health insurance for all staff. • The 2011-12 Budget includes $25,000 in revenue generated from the Student Activity Fee

6. Steps Taken To Reduce Expenditures to get to one of several scenarios: • Flat-funding with “Edujobs” Funds ($414,631) • Elimination of all new requested positions, with the exception of extending the part-time technician to full time. Personnel reductions through attrition (HS Guidance Counselor, replace retiring full-time Kindergarten teacher with two part-time teachers ) • Eliminate one capital project(HS tennis courts) • Eliminate Curricular materials duplication purchase for Grade-level schools • Purchase technology from existing 2010-2011 budgeted funds available due to budget freeze and health benefits savings (opt-out change) • Flat-funding with no “Edujobs” Funds (-$414,631) • All of the above • Decrease in amount budgeted for out-of district tuition • Potential reductions in force discussed

7. Scenario with State Aid Increase of $413,794 • Additional Revenue resulted in: • Restoring the purchase of the duplicate curricular materials for 1st & 2nd grades in order to maintain materials for the two-year pattern for GLS • Restoring the more expensive capital project(HS Tennis Courts)

8. State Aid as a percentage of Budget 2000 -2011 • 2000-01 = 33.2% • 2001-02 = 32.3% • 2002-03 = 31.6% • 2003-04 = 31.0% • 2004-05 = 30.5% • 2005-06 = 29.83% • 2006-07 = 27.08% • 2007-08 = 26.49% • 2008-09 = 30.65% • 2009-10 = 30.23% ($12,511,152) • 2010-2011 =26.1% ($10,444,666) • 2011-2012 =26.7% ($10,858,460)

9. 2011-2012 Budget • Last Year’s General Fund -$40,828,678 (Defeated by voters) • Last year’s General Fund= $39,905,018 (Revised after Budget defeat) • This year’s General Fund= $40,728,963 • The 2011-2012 budget compared to the original proposed 2010-11 budget represents a decrease =$99,715 • The 2011-2012 budget compared to the revised 2010-11 budget represents an increase of= $823,945 • The proposed budget contains a 2% tax levy increase, which is at cap. This is equal to $557,596

10. Cost Increases in this budget • Health Benefits – 8.6%/12% • Salaries – TBD based on negotiations • Transportation • Tuition • Capital projects • Energy

11. Fixed v. Variable Costs

12. 2011-2012 Revenues

13. 2011-2012 Expenditures

14. How will this budget improve the high school? • New visitors’ bleachers in the stadium • New tennis courts • Capital Projects Slides.ppt • New laptop cart • Renovation of a science classroom • New instrument (marching tuba) for the Marching Band • Replacement digital cameras for Graphics • Replacement computers for the Video Technology Lab • New uniforms for eight different sports teams

15. Additional Capital Projects for Future Budgets (2012-2015) HIGH SCHOOL New exterior doors $300,00 New lockers $150,000 Repair Cafeteria floor $100,000 Seal coat & re-stripe $65,000 parking lot; pave special events lot New ceiling in hallways $200,000 GREEN-FIELDS New fire alarm system $250,000 Re-pour gym floor $50,000 OAKVIEW New fire alarm system $225,000 Seal coat & re-stripe $20,000 parking lot New roof $500,000 Re-pour gym floor $55,000 MIDDLE SCHOOL Re-pour gym floor $60,000 TOTAL - $1,975,000

16. How will this budget improve the Middle School? • Continuation of the technology initiative • Professional Development for 8th grade implementation of the 1:1 laptop initiative • Four sets of new novels for Language Arts Literacy • Re-instatement of Cross-Country as a co-ed sport • Continued support for all extra-curricular activities • New OLSAT testing booklets for Gifted and Talented testing • Maintaining all existing after-school clubs and programs

17. How will this budget improve the elementary schools?

18. What is the tax impact? • 1999-00 = 10.5 cents • 2000-01 = 12.9 cents • 2001-02 = 9.9 cents • 2002-03 = 6.9 cents • 2003-04 = 12.6 cents • 2004-05 = 6.6 cents • 2005-06 = 6.2 cents • 2006-07 = 9.9 cents • 2007-08 = 5.1 cents • 2008-09 = -.274 cents or 1/3 of a penny decrease • 2009-10 =-.107 cents 1/10 of a penny decrease • 2010-11 = 18.5 cents(Reduced to 12 cents by the township) • 2011-2012 = - 2.12* cents or a 2.12 penny decrease for the average home owner (assessed value of $208, 151) *{A recently revised number}

19. What Happens If the Tax Levy is Reduced? Expenditures would have to be reduced by an amount equal to the tax levy reduction. (From the 15% of the budget that represents non-fixed costs) • Cutting one or both needed capital projects, depending on the amount reduced. This will cause a delay in our five-year Facilities Improvement Plan. • Reducing line items to reach the required reduction Future budgets would be impacted by the reduced tax levy; a reduced levy equals a reduced cap in future budgets. Cap banking is permitted, however.

20. If the budget fails…. • It is submitted to the township committee for review • Township committee can either recommend the budget in its current form or recommend additional reductions to the tax levy • If reductions are recommended the board can either accept the recommendation or appeal to the state • If appealed to the state a decision may take months, but their decision is final • If the budget is defeated and a reduction to the tax levy is required, the following will be considered: • Capital projects (Tennis Courts, Visitors Bleachers) • Curriculum Duplication Materials • Academic and Extra-Curricular programs

21. Where will we go from here? • We need to encourage everyone to vote on election day(Especially since we are on Spring Break!) • We will need to continue to work together to create the best possible education for our students • We will need to continue to prepare for similar budget constraints going forward, without Education Jobs Funds • If we are going to remain a great school district we are going to need to support each other through these unprecedented times

22. Most important factor… • Important Dates To Be Aware Of • Wednesday, April 6th - deadline to register to vote for the school election • Monday, April 18 - Meet the Candidates Night, 6:30 PM HS Auditorium • Wednesday, April 20th - to receive by mail a "Vote by Mail" ballot, your request must be received by the Board of Elections on/before this date • Tuesday, April 26th; 3pm - deadline that voters can apply in person to the County Clerk for a "Vote by Mail" ballot • Wednesday, April 27 – School Board/Budget Election. Polls open 2:00-9:00 PM

23. APPENDIX

24. Per Pupil Spending DataNew Jersey School Report Card 2007-2010 School Year

25. Per Pupil Spending DataN J School Report Card 2007-2010 (Continued) (1)The Comparative Cost Per Pupil represents comparisons with districts of similar budget type. The components that comprise the comparative cost per pupil are as follows: classroom instructional costs; support services (attendance and social work, health services, guidance office, child study team, library and other educational media); administrative costs (general administration, school administration, business administration, and improvement of instruction); operations/maintenance of plant; food services, and extracurricular costs. The total of these expenditures is divided by the average daily enrollment to calculate a total comparative cost per pupil.(2) Second is the Total Cost Per Pupil which, in addition to all of the costs listed above for the comparative cost, includes costs for tuition expenditures and payments to preschool providers; transportation; other current expenses (lease purchase interest, residential costs, and judgments against schools); equipment; facilities/acquisition; and restricted expenses less nonpublic services and adult schools. The total of these expenditures is divided by the average daily enrollment, combined with all students sent out of the district as reported on the ASSA (annual state aid collection) to calculate a total cost per pupil.