EVESHAM TOWNSHIP SCHOOL DISTRICT 2 0 1 7 -1 8 Prelim inary Budget Presentation February 23, 2017
Budget Goals & Priorities • Maintain/ enhance ALL instructional programs (core subjects, related arts, specialized programs) • Continue sustainable initiatives • Adjust staff positions for enrollment and program enhancement • Maintain current class sizes • Focus on student achievement • Enhance I&RS process (staffing/ training/ supplies) • Enhance Next Generation Science Standards inquiry kits (STEM) • Enhance Project Lead the Way elective (foundational STEM program for high school)
Budget Goals & Priorities (continued) • Sustain technology hardware, software & support programs • Enhance staff professional development • Continue school bus & maintenance vehicle replacements • Finalize the implementation of the Elementary School Consolidation Plan including the transition of remaining students • Continue to balance district needs with respect to the tax levy
Enrollment History and Projections Budget Year Enrollm ent * 2015-16 actual 4,440 Enrollment peaked in 2002-03 with 2016-17 actual 4,405 5,436 students! 2017-18 projected 4,397 2021-22 projected 4,317 Projection per 2017 updated demographic study by Whitehall Associates, Inc. * In-district enrollments exclude out-of-district placements. Enrollment counts are students enrolled on October 15 th of each corresponding year.
State Aid History (Budget to Actual) Budget Year Budgeted Actual State Aid State Aid Received 2009-10 $15,183,700 $10,406,710 2010-11 11,597,370 11,830,952 2011-12 12,315,498 12,315,498 2012-13 13,520,035 13,718,097 2013-14 13,522,223 13,771,916 2014-15 13,610,623 13,800,203 2015-16 13,663,175 13,815,558 2016-17 * 13,712,489 - 2017-18 projection 13,712,489 - NJ School Districts should receive state aid numbers within 48 hours after the Governor’s budget address on February 28, 2017. * Actual 2016-17 state aid is expected to be received throughout the remainder of the year. All other amounts are audited figures.
Budget History Final General Budget Year Status Fund Budget* 2009-10 $71,812,785 Budget Defeated 2010-11 67,494,576 Budget Defeated 2011-12 Budget Passed – Reorganization 65,778,541 2012-13 Budget Vote Eliminated – Board Approved Budget 67,169,587 2013-14 Board Approved Budget* 71,358,821 2014-15 Board Approved Budget 69,648,464 2015-16 Board Approved Budget* 71,579,866 2016-17 Board Approved Budget 73,241,041 *Includes approved capital outlay projects funded through capital reserve funds.
2017-18 Budget Elementary School Consolidation • Elem entary School Consolidation: approved by Board of Education, March 2 0 1 6 • Approved by State Department of Education, August 2016 • Evans School closes effective July 1, 2017 and becomes rental property • Elementary students reassigned to other elementary schools – transition began in Spring 2016 (approximately 100 students already transitioned) • $1,434,283 appropriation savings • January 2 0 1 7 : Board of Education tables a m otion to overturn the Elem entary School Consolidation plan • Initial budget implication – return $1,434,283 back into the 2017- 18 budget • Other implications – class size, programs, future budgets
2017-18 Appropriation Savings Due to Consolidation Reduction Few er Description Am ount Positions Elementary School Consolidation Curriculum Supplies $24,101 Operations and Maintenance, Evans School 184,875 - Health and Other Benefits 292,355 Salary $932,952 23.5 Total Savings $ 1 ,4 3 4 ,2 8 3 2 3 .5 Represents the following: • Principal (1) • Secretary 12 month (1) • Guidance Counselor (1) • Nurse (1) • Clerk Typist (1) • Teachers-General and Special Education (4) • Related Arts/ Areas Teacher (2.5) • Teacher Aides (2) • Teacher Assistants (2) • Lunch Aides (4) • Head Custodian (1) • Custodian (3)
2017-18 Budget Development Current All Schools Open “Consolidation” “w / o Consolidation” Budget Budget Total Net 2017-18 General Fund Preliminary Appropriations as of 2/ 1/ 2017 $74,959,321 $74,959,321 Adjustments since 2/ 1/ 17 • Staffing (interpreter, aides, breakage) net + 15,862 + 15,862 • Special Education (1-1 nursing, tuition) net -38,569 -38,569 • District (JIF insurance premiums) -15,457 -15,457 • Operations (correction) + 15,000 + 15,000 Adjustment if Consolidation is overturned - + 1,434,283 Total Net 2017-18 General Fund Preliminary Appropriations as of 2/ 23/ 2017 $74,936,157 $76,370,440
2017-18 General Fund Preliminary Appropriations (with Elementary School Consolidation) 2 0 1 7 -1 8 Percent of Description Appropriations Total Staffing (All Salaries) $46,441,602 61.98% Note Employee Benefits – Medical, Prescription, 14,886,432 19.87% Dental, FICA, Workers Comp., etc. PERS Obligation 1,323,200 1.77% Insurance – General Liability, Auto, Property, 467,675 0.62% etc. Other District Costs 761,327 1.02% Curriculum/ Personnel/ Technology 1,335,807 1.78% Special Education 3,547,182 4.73% Elementary Schools 412,728 0.55% Middle Schools 159,997 0.21% Operations/ Transportation 4,719,601 6.30% Clubs/ Activities 357,063 0.48% Interest Deposit to Capital Reserve 1,300 0.00% Capital Projects 522,243 0.69% Total Prelim inary Appropriations $ 7 4 ,9 3 6 ,1 5 7 1 0 0 .0 0 % Note : The combined total of all salaries and benefits is equivalent to 8 1 .8 5 % of the total anticipated general fund budget. Not including Capital Projects which is funded through the Capital Reserve Account, the General Fund appropriations have increased 1.60% .
2017-18 General Fund Preliminary Revenue Projections (with Elementary School Consolidation) W ith 2 % + 0 % Tax 1 % Tax Prelim inary Health Care W aiver Levy Levy Budget 2 % Tax Levy + Banked Cap Description I ncrease I ncrease ( 1 .8 2 % ) I ncrease ( 2 .9 3 % ) State Aid* $13,712,489 $13,712,489 $13,712,489 $13,712,489 $13,712,489 Budgeted Fund 1,923,093 1,923,093 1,923,093 1,923,093 1,923,093 Balance & Reserves Other Misc. 1,683,938 1,683,938 1,683,938 1,683,938 1,683,938 Revenues Tax Levy 56,588,242 57,154,124 57,616,637 57,720,007 58,244,855 Total Prelim inary General Fund Revenues $ 7 3 ,9 0 7 ,7 6 2 $ 7 4 ,4 7 3 ,6 4 4 $ 7 4 ,9 3 6 ,1 5 7 $ 7 5 ,0 3 9 ,5 2 7 $ 7 5 ,5 6 4 ,3 7 5 * Actual state aid will not be known until early March. Governor Christie is expected to give his annual budget address on February 28, 2017.
Preliminary 2017-18 General Fund Revenues vs. Appropriations (with Elementary School Consolidation) W ith 2 % + Health Care Prelim inary 2 % Tax W aiver + 0 % Tax Levy 1 % Tax Levy Budget Levy Banked Cap Description I ncrease I ncrease ( 1 .8 2 % ) I ncrease ( 2 .9 3 % ) Preliminary Projected $73,907,762 $74,473,644 $74,936,157 $75,039,527 $75,564,375 Revenues Preliminary 74,936,157 74,936,157 74,936,157 74,936,157 74,936,157 Appropriations Difference - $ 1 ,0 2 8 ,3 9 5 - $ 4 6 2 ,5 1 3 -0 - $ 1 0 3 ,3 7 0 $ 6 2 8 ,2 1 8
2017-18 General Fund Preliminary Appropriations (w/ o Elementary School Consolidation) Revised 2 0 1 7 -1 8 2 0 1 7 -1 8 Description Appropriations Adjustm ents Appropriations Staffing (All Salaries) $46,441,602 + $932,952 $47,374,554 Employee Benefits – Medical, Prescription, Dental, FICA, Workers Comp., etc. 14,886,432 + 292,355 15,178,787 PERS Obligation 1,323,200 - 1,323,200 Insurance – General Liability, Auto, Property, etc. 467,675 - 467,675 Other District Costs 761,327 - 761,327 Curriculum/ Personnel/ Technology 1,335,807 + 24,101 1,359,908 Special Education 3,547,182 - 3,547,182 Elementary Schools 412,728 - 412,728 Middle Schools 159,997 - 159,997 Operations/ Transportation 4,719,601 + 184,875 4,904,476 Clubs/ Activities 357,063 - 357,063 1,300 - 1,300 Interest Deposit to Capital Reserve Capital Projects 522,243 - 522,243 Total Prelim inary Appropriations $ 7 4 ,9 3 6 ,1 5 7 + $ 1 ,4 3 4 ,2 8 3 $ 7 6 ,3 7 0 ,4 4 0 Note : The combined total of all salaries and benefits is equivalent to 8 1 .9 1 % of the total anticipated general fund budget. Not including Capital Projects which is funded through the Capital Reserve Account, the General Fund appropriations have increased 3.56% .
2017-18 General Fund Preliminary Revenue Projections (w/ o Elementary School Consolidation) W ith 2 % + Prelim inary 2 % Tax Health Care W aiver Budget 0 % Tax Levy 1 % Tax Levy Levy + Banked Cap ( 4 .3 5 % ) Description I ncrease I ncrease I ncrease ( 2 .9 3 % ) State Aid* $13,712,489 $13,712,489 $13,712,489 $13,712,489 $13,712,489 Budgeted Fund Balance & 1,923,093 1,923,093 1,923,093 1,923,093 1,923,093 Reserves Other Misc. 1,683,938 1,683,938 1,683,938 1,683,938 1,683,938 Revenues Tax Levy 56,588,242 57,154,124 57,720,007 58,244,855 59,050,920 Total Prelim inary General Fund Revenues $ 7 3 ,9 0 7 ,7 6 2 $ 7 4 ,4 7 3 ,6 4 4 $ 7 5 ,0 3 9 ,5 2 7 $ 7 5 ,5 6 4 ,3 7 5 $ 7 6 ,3 7 0 ,4 4 0 * Actual state aid will not be known until early March. Governor Christie is expected to give his annual budget address on February 28, 2017.
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