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South Kitsap School District 2013-2014 Preliminary Budget. July 17, 2013 Sandra Rotella SFO CPA Assistant Superintendent Business Operations. Budget Development Timeline. November 2012: prior year financial status and enrollment impact on budget reviewed

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south kitsap school district 2013 2014 preliminary budget

South Kitsap School District 2013-2014 Preliminary Budget

July 17, 2013

Sandra Rotella SFO CPA

Assistant Superintendent Business Operations

budget development timeline
Budget Development Timeline
  • November 2012: prior year financial status and enrollment impact on budget reviewed
  • January-May: Citizen Budget Review Committee budget study and made recommendations to Board
  • March: Collective bargaining began
  • April: Leadership Budget Team made budget recommendations (affecting staffing) to Cabinet
  • May 15: RIF notifications sent
  • June 30: Governor signs State budget
  • July 17: Preliminary budget presented to the Board

DRAFT - 2013-14 Preliminary Budget

the process begins
The Process Begins
  • Developing a budget is a year-round process
  • November – Review the prior year final financial reports and current year events – Enrollment
    • District Budgeted $6.35 million for beginning reserves.
      • $2.11 million was undesignated and planned to be spent as follows:
        • $1.6 million to meet on-going operating needs
        • $500K moved to Board Designated Reserve to restore reserve levels back to 3.0%
    • 2012-13 enrollment lower than budgeted- about 116 FTE for the year ($594K)

DRAFT - 2013-14 Preliminary Budget

leadership budget team
Leadership Budget Team
  • Sixteen member team formed in December to recommend 2013-14 budget expenditure reductions of $1.6M to $2.5M.
  • The loss of revenue from declining student enrollment was not part of the work of this group.

DRAFT - 2013-14 Preliminary Budget

cbrc budget team
CBRC Budget Team
  • Citizens Budget Review Committee (CBRC) studied one-third of the District’s budget
  • 10 member committee focused on Transportation, District Support, Career & Technical Education, Curriculum, Instruction and Assessment
  • Recommendations presented to Board May, 2013

DRAFT - 2013-14 Preliminary Budget

enrollment
Enrollment
  • Enrollment projections are calculated by the demographer GreenGasaway
  • Demographer’s data based on a single snapshot in time - October
      • Data is converted to a ten-month average
  • South Kitsap School District continues to have declining enrollment

DRAFT - 2013-14 Preliminary Budget

enrollment continued
Enrollment (Continued)

DRAFT - 2013-14 Preliminary Budget

actual vs budgeted enrollment
Actual vs. Budgeted Enrollment

DRAFT - 2013-14 Preliminary Budget

student enrollment forecast 125 fewer fte for 2013 14
Student Enrollment Forecast(125 Fewer FTE for 2013-14)

*Average Annual FTE

DRAFT - 2013-14 Preliminary Budget

impact of recommendations and enrollment projections
Impact of Recommendations and Enrollment Projections
  • Staffing based on student enrollment projections and preferred staffing levels per negotiated contract
    • Previously, SKSD staffed at higher levels using reserves and local funds to enhance student learning. This is no longer feasible.
    • Approximately 34.7 certificated FTE were reduced due to decline in student enrollment and program restructure.
    • Approximately 26.6 certificated Teacher FTE, 4.30 Administrative FTE and 3.088 classified FTE were reduced to cover revenue shortfall.

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state budget highlights
State Budget Highlights

Certificated Instructional Allocation in High Poverty Schools

  • K-1 student teacher ratio reduced

From 24.1 to 20.85 (2013-14) and 20.30 (2014-15)

  • Grade 2-3 ratio remains the same at 24.10
  • Two schools qualify

East Port Orchard Elementary

Orchard Heights Elementary

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state budget highlights continued
State Budget Highlights (continued)

Salaries

  • 1.9% salary cut restored to the Certificated Instructional Staff Salary Table for 2013-14
  • 1.9% and 3% funding cut restored to Classified and Administrative Certificated Staff models respectively
    • $31,976 increased from $31,368 – Classified
    • $59,419 increased from $57,636 – Administrative Certificated

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state budget highlights continued1
State Budget Highlights (continued)

Fringe Benefits

  • Employer Pension Contributions

TRS – 10.39% increased from 8.05% ($931,600)

PERS – 9.21% increased from 7.21% ($610)

SERS – 9.82% increased from 7.59% ($341,100)

  • Health Insurance Allocations

$768/month 2013-14

DRAFT - 2013-14 Preliminary Budget

state budget highlights continued2
State Budget Highlights (continued)

Material, Supplies and Operating Costs (MSOC Allocations)

  • $737.02/student increased from $554.57/student ($182.45/student) 13-14
  • $781.72/student increased from $737.02/student ($44.70/student) 14-15
  • CTE MSOC $1,399.30/student increased from $1,354.26/student ($45.04/student) 13-14
  • CTE MSOC $1,420.29/student increased from $1,399.30/student ($20.99/student) 14-15

DRAFT - 2013-14 Preliminary Budget

state budget highlights continued3
State Budget Highlights (continued)
  • Voluntary Full Day Kindergarten Program-fully funds 43.75% of WA highest poverty schools. None of the South Kitsap Schools are currently in this category.
  • Transportation funding increases
  • Continued bonus payments for National Board Certifications $5,090/year – no change
  • Increase Learning Assistance Program funding 1.5156 hours to 2.3975 hours per week

DRAFT - 2013-14 Preliminary Budget

sksd fund balance forecast
SKSD Fund Balance Forecast

* The Beginning Fund Balance is actual and matches the Ending Fund Balance from 2011-12

DRAFT - 2013-14 Preliminary Budget

changes in revenue estimate budget revenue 2012 13 to preliminary budget 2013 14
Changes in Revenue – EstimateBudget Revenue 2012-13 to Preliminary Budget 2013-14

DRAFT - 2013-14 Preliminary Budget

estimated expenditures by program preliminary budget 2013 14
Estimated Expenditures – by Program Preliminary Budget 2013-14

DRAFT - 2013-14 Preliminary Budget

changes in expenditures estimate budgeted 2012 13 expenditures to preliminary budget 2013 14
Changes in Expenditures – EstimateBudgeted 2012-13 Expenditures to Preliminary Budget 2013-14

DRAFT - 2013-14 Preliminary Budget

other funds1
Other Funds

DRAFT - 2013-14 Preliminary Budget

continued budget development
Continued Budget Development
  • Refine detailed budget prior to adoption on August 28, 2013
    • Community and District stakeholder meetings
    • Meet with Union Leadership
    • Independent review
    • Public Hearing on August 21, 2013 (tentative)

DRAFT - 2013-14 Preliminary Budget

thank you
Thank You!

Many people contribute to the budget development process.

Human Resources Staff

Leadership Team

Cabinet

Special Thanks

TO

Kelly Hawkins, Director of Business Services

Amy Miller, Communications Specialist

DRAFT - 2013-14 Preliminary Budget