Agar - Blunt - Onida  School District
1 / 40

Agar - Blunt - Onida School District - PowerPoint PPT Presentation

  • Updated On :

Agar - Blunt - Onida School District. Blunt Elementary. Sully Buttes JH/HS. Onida Elementary. Agar-Blunt-Onida School District 58-3 Community Meeting. District Budget & Finance “present and future”. Funding . School districts receive revenue in five operating Funds: General

Related searches for Agar - Blunt - Onida School District

I am the owner, or an agent authorized to act on behalf of the owner, of the copyrighted work described.
Download Presentation

PowerPoint Slideshow about 'Agar - Blunt - Onida School District' - sandra_john

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.

- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -
Presentation Transcript
Slide1 l.jpg

Agar - Blunt - Onida School District

Blunt Elementary

Sully Buttes JH/HS

Onida Elementary

Agar blunt onida school district 58 3 community meeting l.jpg

Agar-Blunt-Onida School District 58-3Community Meeting

District Budget & Finance

“present and future”

Funding l.jpg

  • School districts receive revenue in five operating Funds:

  • General

  • Special Education

  • Capital Outlay

  • Pension

  • Bond redemption (if applicable)

General fund sources of revenue l.jpg
General FundSources of Revenue

  • Local: Primarily property taxes plus other miscellaneous revenue: (ie gross receipt taxes, interest from investments, gate receipts)

  • State: State Aid, state apportionment, bank franchise taxes.

  • County: County Apportionment (state fines)

  • Federal: Title program grants

General fund expenditures l.jpg
General FundExpenditures

  • General operating expenses: salaries and benefits, health insurance, workers compensation.

  • Other operational expenses:

    fuel, utilities, building maintenance and repairs, classroom supplies, workbooks, busing/transportation, property insurance, custodial, and extra-curricular activities.

General fund expenditures fiscal year 2009 10 l.jpg
General Fund ExpendituresFiscal Year 2009-10

  • Personnel 82%

  • Operation & Maintenance 11%

  • Co-Curricular Activities 6%

  • Transportation 1%

    Staff (salaries/benefits) = 82% GF expenditures;

    (classified, certified, admin., board, coaches/advisors)

General fund l.jpg
General Fund

  • State Aid Formula:


    PSA(established $ amount/student)

    StudentsX *$4,804.60 = NEED

    295 X $4,804.60 = $1,417,357.00

    + 295 (SSA formula) X $646.25 = $190,643.00

    ‘State defined’ District Need= $1,608,000.00

  • (Per Student Allocation annual increase = lesser of 3% or CPI)

  • – set annually by Legislature

General fund state aid calculation l.jpg
General Fund State Aid calculation

District Need - Local Tax Effort = State Aid


Local Tax Effort: (property taxes) received in Nov. & May

= District Property Valuations multiplied by set GF tax rates (levy) in each property category. (AG, OO & OTHER)

The State determines the General Fund tax rates and assessed property valuations.

‘District Need’ is based on student enrollment and the ‘per student allocation (PSA), which is determined annually by the legislature. (3% or CPI – whichever is less)

General fund revenue calculation l.jpg
General FundRevenue Calculation

Our District’s ‘past unique’ funding formula!


SDCL 13-13-6.1 & 13-13-7.1= (8 year formula)

Calculate need as if “two separate districts”(Agar & Sully Buttes)

(year 1) - example

2002-03ADM X PSA = District Need (-) Local Effort = State Aid

Agar 29 $3,889.00 $112,781.00 $568,442.00 = $ 0

S Buttes 328 $3,889.00 $1,275,592.00 $803,403.00 = $472,189.00

$1,388,373.00 $1,371,845.00

Local Effort + State Aid = $1,844,034.00 (otherwise only $16,528.00 state aid)

(additional State Aid)

Years 1 – 4 100% of ‘incentive funds’

Years 5 – 8 80% – 60% – 40% – 20%

Additional state aid revenue reorganization incentive l.jpg
‘Additional’ State Aid revenue(Reorganization Incentive)

SDCL 13-13-1.6 & 1.7Fiscal Year State Aid % of Benefit

Year 1 FY2003 $472,189 100%

Year 2 FY2004 $457,651 100%

Year 3 FY2005 $438,659 100%

Year 4 FY2006 $458,596 100%

Year 5 FY200 7 $382,961 80%

Year 6 FY2008 $308,715 60%

Year 7 FY2009 $203,126 40%

Year 8 FY2010 $105,000 20%

State aid abo history l.jpg
State Aid (ABO history)

  • Over the past eight years, the district has been receiving this ‘supplemental’ state aid in addition to the state funding formula.

    For year eight of the 13-13-1.7 reorganization ‘incentive’ statute, the ‘additional’ state aid generated by this formula (at 20%) will be around $100,000.00

    The decision to reorganize districts resulted in this additional funding from state to provide opportunities for our students.

    In fiscal year 2010-11, we move to the ‘regular’ state aid formula where because of our district’s total property valuation and student enrollment, we will receive a very small amount of state aid. The District could become ‘self-funded’, which means all state formula revenue will be through local dollars with no state aid.

    (depends upon student #s, PSA, & total district valuation)

Other district funds l.jpg
Other District Funds

For taxes payable 2010:

  • Capital Outlay ($1.60)

  • Special Education ($0.50)

  • Pension ($0.20)

    Total = $2.30 (schools can levy up to $4.70)

    (Payable 2009 was $1.45)

    *This amount for every $1,000.00 valuation

Capital outlay l.jpg
Capital Outlay

Revenue: Local Property Taxes

Schools can tax @$3.00/$1,000.00 (1.60)


Equipment, vehicles, buses, computers, printers, buildings, land, major remodeling/renovation and construction, textbooks, instructional software.

Pension fund l.jpg
Pension Fund


Local Property Taxes

Schools can tax @ 0.30/$1000 (0.20)


Mandatory district match (6% total salaries) of South Dakota Retirement System (SDRS) for all employees.

Special education l.jpg
Special Education


Local Property Taxes

Schools can tax @ $1.40/$1000 (0.50)

Federal Allocations


Special Education staff salaries, benefits, supplies, travel, contracted or related services (speech, O.T., P.T.), and out-of-district placements.

Levy history abo tax amount 1000 00 of property values l.jpg
Levy History (ABO)Tax amount / $1000.00 of property values

Levy increases from payable 2009 to 2010 l.jpg
Levy increases from payable 2009 to 2010

Capital Outlay: $1.20 to $1.60 (^.40)

Using state flexibility option (certain GF expenses)

can only use for 3 years ($140,000 for FY 2009-10)

Special Education: $0.25 to $0.50 (^.25)

Fund Balance must be at sufficient operational level, including the potential for elevated yearly expenditures.

Pension: $0 to $0.20 (^.20)

Have been paying this expenditure out of General Fund for past eight years.

* Total school increase of 0.85/$1000 ($85.00/$100,000.00)

Student enrollment l.jpg
Student Enrollment


  • 2002-03 303

  • 2003-04 297

  • 2004-05 284

  • 2005-06 295

  • 2006-07 293

  • 2007-08 292

  • 2008-09 295

    Blunt Elem Onida Elem JH-HS Total K-12

    2009-10 48 105 122 275


    2010-11 44 98 124 266

    2011-12 43 92 127 262

    2012-13 41 91 118 250

    2013-14 37 93 123 253

    (Projections based upon ‘verified’ preschool-age children)

Cost per student general fund only l.jpg
Cost per Student(General Fund only)

2006-07 $8,257.00

2007-08 $9,160.00

2008-09 $9,385.00

2009-10 $7,930.00 (projected)

Higher than state average because of our district’s operating structure and large geographical size.

Fiscal challenge l.jpg
Fiscal Challenge

  • Our District Structure & Revenue Sources (schools/staffing, program needs, operational costs, geographics)

  • Student numbers and revenues may decline, but fixed costs do not.

  • Maintaining facilities/fleet/other needs.

  • Providing a quality curriculum and effective programs for all students.

  • Personnel – retaining highly qualified teachers and other employees.

School budgets l.jpg
School Budgets

  • Developed with a vision of the future for our students

  • Focus on priorities of District and Communities What is important? What are our needs and desires?

  • Highly qualified teachers, support staff and providing essential curricular/program offerings.

  • Comply with State & Federal regulations/requirements

  • Strive to ‘balance’ revenues & expenditures

  • Efficient & responsive to taxpayers – good stewardship

Balancing general fund budget l.jpg
Balancing General Fund Budget


  • Reduce expenditures to meet revenues, which means ‘further’ cuts/reductions of personnel and programs.

  • Raise revenue, which means an opt-out of the tax limitations to maintain current programs/staffing

  • Combination (if possible)

    For school year 2009-10; 64 of 156 districts (41%) have opted-out of General Fund Levy limitations.

    Not just a small school problem; every district has unique structure/characteristics, revenue sources & operational costs.

Budget cuts reductions from 2003 to 2009 l.jpg
Budget cuts/reductions from 2003 to 2009

Certified Staff FTE: 37.5 to 27.0

Classified Staff FTE: 22.0 to 15.3

2009-10 Reductions/cuts made FTE(positions)

  • Certified: 4.75

  • Administration: 1.0

  • Classified: 1.25

  • Salaries/Benefits/hours Frozen or Reduced

  • Medical Insurance Frozen or Reduced

  • Other areas & programs Reduced

What has been done l.jpg
What has been done

  • 2009-2010 GENERAL FUND

  • District implemented major reductions in all areas at approximately $400,000.00 (17 % of prior year’s budget)

  • Personnel costs are 75-85% of a General Fund Budget

    2009-2010 ‘Projections’

    Revenues = * $2,275,000.00

    Expenditures = $2,200,000.00

    * Includes special/other GF revenues that will be unavailable in 2010-11 or near future: $315,000.00

    (reorganization incentive funds, ARRA stimulus grant, and Cap Outlay flex option

    General Fund Balance ‘estimate’ on 6/30/2010: $900,000.00

    District requires minimum $200,000/month for ‘cash flow’ purposes in GF, therefore must maintain ‘healthy’ fund balance/reserve in between tax receipt months (Nov. & May) in order to operate - pay monthly expenses/bills

    We receive minimal amounts in ‘monthly’ state aid payments

Our financial concerns l.jpg
Our Financial Concerns

  • Our past funding formula (reorganization incentive) and the cessation of current

  • or future revenue sources ($315,000)

  • 2. Declining student enrollment (30+ next 3-4 years = $190,000)

  • 3. District’s operational structure (large geographic area)

  • What are the Options?

  • 1. Make further/deeper Budget cuts:

  • Close one elementary school/staff ($300,000)

  • Reduce additional secondary staff ($100,000)

  • Reduce additional classified staff ($50,000)

  • Reduce extra-curricular/academic programs ($50,000)

  • 2. Opt-Out of GF tax limitations (local decision)

  • If a school district cannot operate on that revenue generated by local effort

  • for general fund and revenue from state aid, the district

  • may “opt out” of general fund levy limitations.

  • Opting out is additional funds generated by increasing the local effort

  • over and above state-set tax limitations.

General opt out information funding calendar taxes payable l.jpg
General Opt-Out information.Funding/Calendar/Taxes Payable

  • Taxes based on a ‘calendar’ year: Jan 1st to Dec 31st

  • School district ‘fiscal’ calendar year: July 1 to June 30

    • 2010-2011 School Year is funded by 2nd half 2009-10 taxes and 1st half 2010-11 taxes.

    • Opt-out amount is for a year ‘forward’ (2011)

  • If applied, would receive one-half of an opt-out total amount during the 2010-2011 School Year (May/2011)

    @ $500,000.00, the District would receive only $250,000 for the 2010-11 fiscal School Year

Additional opt out information l.jpg
Additional Opt-Out information

  • District does not need to request that maximum amount each year. Depends upon annual need of budget

  • Opt-out funds are ‘locally generated’ and the state cannot penalize/take these dollars for excess fund balance purposes (^25%).

  • School Board determines the amount and length of years (1-10).

    Option: balancing effect with capital outlay by reducing this tax levy.

General fund opt out calculations @ payable 2010 valuations levies l.jpg
General Fund opt-out calculations @ payable2010 valuations & levies

Do not yet know 2011 property valuations – receive notice in October of each year.

School board district option l.jpg
School Board/District option

  • LowerCapital Outlay Levy ($1.60 to $1.00) to somewhat ‘balance’ the levy increase for General Fund Opt-Out.

    Additional tax increase from

    2010 to 2011 for $100,000 property @ $500,000

    (IF C.O. reduced by 0.60)

    Ag Land $19.00

    Homes $64.11 Businesses $205.00

    * cannot guarantee this will remain constant over time as future facilities and other major Capital Outlay needs will be necessary.

If no opt out l.jpg
If no opt-out

If we close one elementary school, could we still see a significant loss in our total student numbers?

* Keep in mind, schools are funded (through state formula) by the total student population. If district were to lose more kids, we would then be required to make further staff and program reductions. (revenue = expenditures)

A majority of the General Fund budget are ‘people costs’.

Schools are the largest employers within our communities (economic effects).

Our product l.jpg
Our product

  • The Agar-Blunt-Onida school district has received ‘Distinguished District’ recognition for the past five consecutive years based upon student achievement in annual state assessments of NCLB.

  • Significantly score above state averages on Dakota STEP scores. ACT scores at or above state averages.

    Blue Ribbon school recipient at Blunt Elementary

    Successful extra-curricular programs (sports and fine arts)

    Have achieved Adequate Yearly Progress since implementation of NCLB requirements.

    Have achieved both state and national accreditation status

Our purpose the children l.jpg
Our purposeThe Children!

Conclusion l.jpg

  • In order to maintain present educational standards and programs, an Opt-Out is necessary.

  • Board’s options (resolution) & levy balancing effect.

  • The district is committed to keeping operational costs minimal and effective. We strive to provide the best education for students at the lowest reasonable costs. Each year, the district would re-assess how much of the opt-out total would be necessary for annual and future fiscal stability.

  • What is our most important resource – the kids!

Appendix l.jpg

  • Other data & Information

Slide38 l.jpg
State Aid to DistrictsBoth districts have 300 students = same operational $ Need based upon state formula

  • District A

    Low property valuation

    = low ‘local effort’ from local property taxes.

    The revenue that cannot be raised locally for district ‘Need’

    = remainder is State Aid

    (sent to schools on a monthly proportioned basis)

  • District B(ABO)

    High property valuation

    = high ‘local effort’ from local property taxes.

    The district receives small amount of State Aid.

    *This district would receive a majority of operating revenue (local tax effort) only twice per year (May & Nov.)

    (Cash-Flow concerns)