Fairbanks North Star Board School District Board of Education Work Session February 19, 2018 Agenda Topics: • Borough Deferred Maintenance Challenges • Borough Tax Cap • Borough Revenue Update & Challenges • 2018‐19 Proposed Budget Work www.k12northstar.org/budget
Matt Cooper – Borough Assembly Finance Committee Chair mcooper@fnsb.us Welcome! Jim Williams– Chief of Staff Mayor’s Office jwilliams@fnsb.us
The objective of the district’s budget process is to develop a budget that is “a long‐term perspective and not simply an exercise in balancing revenues and expenditures one year at a time”. National Advisory Council on State and Local Budgeting Board Policy: Budget Committee Fund Balance
FY19 Operating Fund Revenue Proposed Approved Variance 2018-19 2017-18 $$ % Local Revenues Local Borough Contribution $50,000,000 $51,145,400 $(1,145,400) -2.24% Local Building Rental Fees 270,000 270,000 0 0.00% E-Rate Reimbursement 500,000 500,000 0 0.00% Other Local Sources 218,600 218,600 0 0.00% 25.9% Correspondence Fees 25,000 25,000 0 0.00% Local Revenue TOTAL 51,013,600 52,159,000 -1,145,400 -2.20% State Revenues Foundation Funding 114,351,957 115,209,800 -857,843 -0.74% State Quality School Initiative 412,860 414,480 -1,620 -0.39% On-base Schools Contract 1,450,000 1,450,000 0 0.00% 65.1% Other State Revenues 135,000 135,000 0 0.00% TRS On-Behalf Payments 10,699,014 10,699,014 0 0.00% PERS On-Behalf Payments 944,124 944,124 0 0.00% State Revenue TOTAL 127,992,955 128,852,418 -859,463 -0.67% Federal Federal Revenue Other Direct Federal (ROTC) 304,560 304,560 0 0.00% 7.6% Impact Aid 14,000,000 15,427,953 -1,427,953 -9.26% Medicaid Reimbursement 550,000 550,000 0 0.00% Federal Revenue TOTAL 14,854,560 16,282,513 -1,427,953 -8.77% Other Financing Sources Other Use of Fund Balance 2,810,000 7,575,000 -4,765,000 -62.90% Other Revenue TOTAL 2,810,000 7,575,000 -4,765,000 -62.90% 1.4% -4.00% $196,671,115 $204,868,931 -$8,197,816
FY19 Operating Fund Expenditures Proposed Approved Variance 2018-19 2017-18 $$ % Instruction 87,739,245 92,646,316 -4,907,071 -5.30% Special Education 34,470,419 34,338,976 131,443 0.38% Salary & Benefits Student Support Services 20,628,215 20,900,340 -272,125 -1.30% School Admin & Support Services 13,750,009 13,775,892 -25,883 -0.19% 85.86% District Admin & Support Services 13,288,854 13,710,302 -421,448 -3.07% Operations & Maintenance 22,712,644 23,989,457 -1,276,813 -5.32% Student Activities 1,107,285 2,115,183 -1,007,898 -47.65% Other Purchased Services Other 2,974,444 3,392,465 -418,021 -12.32% -4.00% $196,671,115 $204,868,931 -$8,197,816 Total 5.27% By Function 78% overall instructional functions Utilities & Building Costs 4.05% Supplies & Equipment 3.47% By Category Other 1.35%
Investments Full Day K Added in 2018‐19 Anderson Elementary Arctic Light Elementary Title IX Specialist Denali Elementary Compliance with OCR Nordale Elementary guidelines related to K‐6 Reading Program Woodriver Elementary student discipline issues replace 2008 edition $615,000 13 FTE Aides = $450,000 $175,000 Strategic Plan Goal & Objective Strategic Plan Goal & Objective Strategic Plan Goal & Objective 1. Personalized Learning 4. Organizational Excellence 1. Personalized Learning • • • Full Day Kindergarten: All kindergarteners Curriculum System: Redesign our curriculum Support Services: Support academic and will have full‐day options. system to be agile and adaptive to change, social/emotional needs of students. keeping materials and sources relevant.
Investments EQUIPMENT REPLACEMENT INTERNAL SERVICE FUND • Budgetary pressures impede expenditure for equipment replacement • Obsolete equipment does not consistently perform at expected service level • Deferring replacement impede educational experience • Multi‐year sustainable plan 1 st Priority – Instructional Devices Expand to include other asset classifications Strategic Plan Goal & Objective 4. Organizational Excellence • Operational Support: Execute efficiency and Designated Purpose Fund to provide stabilization to budgeting process best practice in operational support and financial management
Summary Adjustments Operating Fund 2018-2019 Proposed Budget Fairbanks North Star Borough School District Revenue Adjustments Expenditure Adjustments $ (1,145,000) Local Borough Contribution $ 3,800,000 Salary & Benefits Contractual Obligations $ (860,000) State Foundation Revenue (57 less ADM projected) $ 450,000 Full Day K Expansion $ (1,430,000) Federal Impact Aid (based on 5 year average) $ 615,000 Curriculum Materials $ (4,765,000) Use of Fund Balance $ (4,750,000) Class Size Adjustment $ (1,000,000) Student Activities $ (8,200,000) Less Revenue than 2017‐18 $ (2,475,000) Savings from Health Plan restructure (and WC) $ (1,350,000) Transportation & Nutrition Services Subsidy $ (1,750,000) Custodial Restructure $ (455,000) DW Art Teachers Overall Reduction 4% $ (445,000) Secondary Library Assistants $ (500,000) Restructure Alternative Programs (SMART, BEST, GHA) $ (340,000) Net other program reductions $ (8,200,000) Less Expense than 2017‐18
Class Size 2018‐19 Proposed Class Size Elementary 2018‐19 +2.0 PTR 2017‐18 Proposed 2018‐19 Impact to Proposed 2018‐19 2017‐18 2018‐19 2017‐18 Projected 2018‐19 Projected Projected 2018‐19 Upper Status Impact to Elementary with 10% Threshold Target Adjustment Target Class Size Threshold Class Size Class Size Threshold Quo Upper Limit FTE Adjustment Kindergarten 22.5 21.7 2.0 24.5 21.7 0.0 10% 27.0 27.0 0.0 ‐3 Enrollment Grades 1 thru 3 24.0 23.3 2.0 26.0 25.5 2.2 10% 28.6 28.8 ‐0.2 ‐23 Class Size ‐26 Reduction Grades 4 thru 6 26.0 25.8 2.0 28.0 28.1 2.3 10% 30.8 31.2 ‐0.4 Secondary Class Size Dashboard (Live Data) Proposed + .5 PTR 2017‐18 2018‐19 Secondary Target Adjustment Target FTE Adjustment ‐12.2 Enrollment Grades 7 thru 8 28 0.5 28.5 ‐2.5 Class Size ‐14.7 Reduction Grades 9 ‐ 12 30.5 0.5 31.0 https://premierutils.k12northstar.org/class_size2/
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