FY 2017 BUDGET Foundation Units Comparison FY2016-2017 - PowerPoint PPT Presentation

FY 2017 BUDGET

Foundation Units Comparison FY2016-2017 FY2015-2016 Change 18,147.70 18,009.85 137.85 System ADM Foundation Program Units Teachers 1,043.86 1,023.71 20.15 Principals 33.00 33.00 0.00 Assistant Principals 19.00 18.50 0.50 Counselors 35.50 35.00 0.50 Librarians 35.50 34.50 1.00 Career Tech Directors 2.00 2.00 0.00 Total Units Earned 1,168.86 1,146.71 22.15

Budgeted Personnel FY2016 State/Local Federal Total Certified Teachers 1,097.54 52.39 1,149.93 Librarians 35.00 0.00 35.00 Counselors 40.00 0.00 40.00 Administrators 59.00 1.50 60.50 Central Office 14.10 0.90 15.00 Total 1,245.64 54.79 1,300.43 Support Support Personnel 311.50 247.00 558.50 Central Office 49.92 13.58 63.50 Transportation 246.00 0.00 246.00 Total 607.42 260.58 868.00

Budgeted Personnel FY2017 State/Local Federal Total Certified Teachers 1,125.24 51.31 1,176.55 Librarians 35.00 0.00 35.00 Counselors 40.50 0.00 40.50 Administrators 61.90 0.60 62.50 Central Office 14.10 0.90 15.00 Total 1,276.74 52.81 1,329.55 Support Support Personnel 334.19 241.00 575.19 Central Office 44.90 21.58 66.48 Transportation 246.00 0.00 246.00 Total 625.09 262.58 887.67

Budget Personnel Changes From 2016 to 2017 State/Local Federal Total Certified Teachers 27.70 (1.08) 26.62 Librarians 0.00 0.00 0.00 Counselors .50 0.00 .50 Administrators 2.90 (.90) 2.00 Central Office 0.00 0.00 0.00 Total 26.10 (1.98) 29.12 Support 22.69 Support Personnel (6.00) 16.69 Central Office (5.02) 8.00 2.98 Transportation 0.00 0.00 0.00 Total 17.67 2.00 19.67 Grand Total 43.77 .02 48.79

Personnel Certified Personnel Funded by the 1,228 State Actual Certified Personnel 1,330 Paid with Federal Funds 53 47 Paid with Local Funds Instructional Services 34 Instructional Support Services 10 Assistant Principals 3

FY2017 Budget • The annual school budget is a financial representation of a school district’s educational program. • $189.3 million annual budget • 69% of the budget is for salaries and benefits (up 3% from FY16) • The per pupil expenditure is $10,432 including capital expenditures. Without capital expenditures it is $9,881 per pupil.

FY2017 Budget Assumptions • We budgeted FY2017 sales tax from actual amount collected in FY2016. • Both county-wide and district ad valorem taxes were budgeted with less than a 3% increase from actual collections for FY2016. • We will provide local schools with a $50.00 operational allocation. These funds are generally used by schools to pay for copy machine rental and janitorial supplies.

FY2017 Budget Assumptions • Art and music allocation to middle and high schools will continue at the 2009 pre-proration rate • Transportation is not fully funded and the budget includes “flexed” Public School Funds to cover $355,00 for fuel and $375,000 for buses. • The total transportation shortfall is $1,414,486 shortfall and includes $684,486 to cover for special education bus aides from local funds • Our 10 mill match increased by $749,670 compared to FY2016.

EXIBIT B-I-A GOVERNMENTAL FIDUCIARY FUND TYPES SPECIAL DEBT CAPITAL EXPENDABLE TOTAL DESCRIPTION GENERAL REVENUE SERVICE PROJECTS TRUST (Memo Only) ---------------------------------------- -------------- -------------- -------------- -------------- -------------- -------------- REVENUES STATE REVENUES 100,758,399.00 0.00 4,492,336.49 1,158,873.51 0.00 106,409,609.00 FEDERAL REVENUES 250,298.00 16,583,467.00 0.00 0.00 0.00 16,833,765.00 LOCAL REVENUES 39,236,830.00 8,083,219.00 250,000.00 0.00 4,769,438.00 52,339,487.00 OTHER REVENUES 250,116.00 350,170.00 0.00 0.00 0.00 600,286.00 TOTAL REVENUES 140,495,643.00 25,016,856.00 4,742,336.49 1,158,873.51 4,769,438.00 176,183,147.00 EXPENDITURES: INSTRUCTIONAL SERVICES 83,302,026.00 6,468,238.00 0.00 0.00 699,148.00 90,469,412.00 INSTRUCTIONAL SUPPORT SERVICES 22,567,971.00 3,198,549.00 0.00 0.00 2,413,030.00 28,179,550.00 OPERATIONS & MAINTENANCE 11,918,319.00 243,220.00 0.00 393,832.51 18,418.00 12,573,789.51 AUXILIARY SERVICES 9,066,876.00 14,095,959.00 0.00 2,851,001.00 193,364.00 26,207,200.00 GENERAL ADMINISTRATIVE SERVICES 4,132,451.00 341,387.00 0.00 0.00 28,354.00 4,502,192.00 CAPITAL OUTLAY 0.00 0.00 0.00 10,000,000.00 0.00 10,000,000.00 DEBT SERVICES 0.00 4,323.00 13,261,640.49 0.00 358.00 13,266,321.49 OTHER EXPENDITURES 2,612,170.00 823,908.00 0.00 0.00 690,766.00 4,126,844.00 TOTAL EXPENDITURES 133,599,813.00 25,175,584.00 13,261,640.49 13,244,833.51 4,043,438.00 189,325,309.00 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 2,305,409.00 5,518,408.00 8,519,304.00 82,085,960.00 371,206.00 98,800,287.00 OTHER FUND USES 4,898,836.00 2,029,176.00 0.00 8,000,000.00 823,766.00 15,751,778.00 TOTAL OTHER FUND SOURCES (USES) (2,593,427.00) 3,489,232.00 8,519,304.00 74,085,960.00 (452,560.00) 83,048,509.00 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FU 4,302,403.00 3,330,504.00 0.00 62,000,000.00 273,440.00 69,906,347.00 BEGINNING FUND BALANCE - OCT 1 19,228,646.86 1,029,235.00 0.00 1,749,724.01 672,023.00 22,679,628.87 ENDING FUND BALANCE - SEP 30 23,531,049.86 4,359,739.00 0.00 63,749,724.01 945,463.00 92,585,975.87

FY2016 Budgeted Revenue Federal Funds 10% State Local Funds Funds 60% 30%

Local Revenue Sources District Ad Valorem Sales Tax Tax 55% 15% County-Wide Ad Other Valorem Tax 7% 23%

COMPARISON OF 10 MILLS MATCH Required Actual Match Collection Difference • FY2017 $12,703,230 • FY2016 $11,953,560 $14,666,088 $2,712,528 • FY2015 $11,704,170 $14,345,883 $2,641,713 • FY2014 $11,704,480 $13,498,090 $1,793,610 • FY2013 $10,811,320 $13,338,458 $2,527,138 • FY2012 $11,447,340 $13,795,536 $2,348,196 • FY2011 $ 9,898,380 $12,774,566 $2,876,186 • FY2010 $10,814,788 $12,555,781 $1,740,993 • FY2009 $ 9,144,890 $10,809,864 $1,664,974 • FY2008 $ 9,700,000 $11,741,985 $2,041,985

COMPARISON OF REGULAR SALES TAX Actual Budgeted Collection Difference • FY2017 $21,600,000 • FY2016 $11,940,372 *$12,243,641 $ 302,269 • FY2015 $11,100,000 $11,436,514 $ 366,514 • FY2014 $10,900,000 $11,023,621 $ 123,621 • FY2013 $10,600,000 $10,693,210 $ 93,210 • FY2012 $10,000,000 $10,506,700 $ 506,700 • FY2011 $ 9,600,000 $ 9,672,867 $ 72,867 • FY2010 $ 9,700,000 $ 8,685,983 ($1,014,017) • FY2009 $10,000,000 $ 9,363,285 ($ 636,715) • *FY2016 is Projected

FY2017 Budget Expenditures Expenditures * Adjusted for Capital Projects 48% Instructional Services 50% Instructional Services 15% Instructional Support Services 16% Instructional Support Services 7% Operations & Maintenance 7% Operations & Maintenance 14% Auxiliary Services 15% Auxiliary Services 2% General Administrative Services 3% General Administrative Services 5% Capital Outlay 7% Debt Services 7% Debt Services 2% Other Expenditures 2% Other Expenditures

Expenditures by Program Other 2% Administration 3% Maintenance, 7% Debt Service, Instruction 7% CNP & Transp Debt Service Maintenance Instruction, 63% Administration Other CNP & Transp, 15%

Salaries and Benefits Totals FY2017 FY2016 Total Salaries $91,718,563 $86,148,968 From State Sources $74,779,925 $71,108,277 From Federal Sources $ 8,578,277 $ 8,015,228 From Local Sources $ 8,360,361 $ 7,025,463 Total Benefits $17,347,781 $16,311,946 Health Insurance $21,044,445 $20,026,533 Total Salaries and Benefits $130,110,789 $122,487,447

Special Programs Special Program FY2017 FY2016 Special Education $18,991,493 $18,141,516 Federal Funds $ 3,404,649 $ 3,389,507 State Funds $13,724,160 $12,890,276 Local Funds $ 1,862,684 $ 1,861,733 Career Technical $ 3,150,514 $ 3,125,870 School Nurses $1,623,195 $1,627,558

Special Allocations Special Allocations FY2017 FY2016 Utilities for Schools $4,614,783 $5,014,441 Operational Allocation $907,392 $630,347 Academic Allocation $126,600 $126,600

Debt Service Debt Service FY2017 FY2016 $13,261,641 $13,102,514 2008 Lease School Buses 2013 Lease School Buses 2015 Lease School Buses 2016 Lease School Buses 2009 Leverage Public Schools Funds 2010 School District Warrants 2011 Leverage Public Schools Funds 2014 Apple Lease 2014 School Distract Warrants 2015 Apple Lease 2016 Apple Lease 2016 Line of Credit

Tuscaloosa County School System Proposed FY2017 Budget Information Public School Funds (PSF) REVENUE State Capital Purchase Funds $4,413,102 Local Capital Purchase Match 1,179,073 Total Funds Available 5,592,175 EXPENDITURES Series 2009 and 2011 Leverage Bonds Principal (1,271,663) Interest (269,044) Series 2010 and 2014 School District Warrants Principal (1,335,000) Interest (413,563) Series 2010 School District Warrants - LOCAL MATCH Principal (250,000) Construction - LOCAL MATCH (929,073) Down Payment on Buses (375,000) Diesel Fuel for Bus Transportation (355,000) Vehicles for Maintenance (80,000) Remaining Funds Available $313,833 To Support Maintenance Activities