Northern Bedford County School District Budget Presentation April - PowerPoint PPT Presentation

Northern Bedford County School District Budget Presentation April 9, 2019 Budget Committee Randy Wiand, Ex Officio David Chisholm John Eshelman Ralph Scott

2019/20 BUDGET COMPARISON REV 5 VERSUS 18/19 FINAL 2019/20 Budget 19/20 vs REVENUES Rev 5 2018/19 BUDGET 18/19 Variance 6000Local Funds $4,089,021 $4,124,283 -$35,262 7000State Funds $9,332,538 $9,135,623 $196,915 8000Federal Funds $344,851 $308,445 $36,406 Total $13,766,410 $13,568,351 $198,059 2019/20 19/20 vs 18/19 EXPENDITURES BY TOTAL OBJECT Budget Rev 5 2018/19 BUDGET Variance 100 Personnel and Salaries $6,070,898 $5,913,941 $156,957 200 Personnel Services - Employee Benefits $4,316,570 $4,356,619 ($40,049) 300 Purchased Professional Technical Services $581,680 $527,393 $54,287 400 Purchased Property Services $146,763 $113,980 $32,783 500 Other Purchased Services $1,442,965 $1,280,445 $162,520 600 Supplies $719,110 $749,551 ($30,441) 700 Property $107,050 $57,613 $49,437 800 Other Objects $226,355 $223,085 $3,270 900 Other Financing $542,244 $579,244 ($37,000) Total $14,153,634 $13,801,871 $351,764 Deficit -$387,223 -$233,520 $153,703 300-900 OBJECTS $3,766,167 $3,531,311 $234,856

2019/20 HIGHLIGHTED EXPENDITURES Cost CERTIPORT MICROSOFT TESTING $1,000 GAGGLE SAFETY MANAGEMENT $1,624 MALWAREBYTES $9,400 WIRELESS ACCESS POINT BACKBONE UPGRADE DISTRICT WIDE $50,000 (ERATE REIMBURSABLE) VISION SOFTWARE (ELEMENTARY COMPUTER LAB) $973 SPRING MATH PROGRAM FOR ELEMENTARY MATH RTII $2,520 LINCOLN WELDERS FOR AG PROGRAM $2,800 CRC BIOREMEDATING PARTS WASHER FOR AUTO MECHANICS $2,500 CHAIRS – BUSINESS COMPUTER LAB $1,100 ACCOUNTING BOOKS AND ONLINE CURRICULUM $2,500 LANDSCAPING MATERIALS $3,000 IXL MATH ONLINE SOFTWARE $2,700 ROLAND CUTTER/PLOTTER FOR TECHNOLOGY EDUCATION $4,400 SANDBLASTING DUST COLLECTOR IN TECH BUILDING (2 UNITS) $1,000

2019/20 HIGHLIGHTED EXPENDITURES Cost SWING SCRUBBER REPLACEMENT $1,000 VIPER WET VAC $1,000 REMOVED: SPEAKER REPACEMENT ELEMENTARY MPR $0 MS/HS BAND ROOM LIGHT REPLACEMENTS $1,500 ELEMENTARY LED EMERGENCY LIGHT REPLACEMENTS $1,540 REMOVED: BATHROOM STALL REPLACEMENTS $0 REDUCED: REPLACE MATS AT MS/HS ENTRANCES $1,000 REDUCED: REPLACE TABLES AND CHAIRS MS HS $800 IRRIGATION REEL FOR STADIUM $3,000 RE‐COATING AND REPAIR OF REFACTORY IN BIOMASS BOILER $4,000 ESH SHED REPAIRS IN STADIUM $5,000 REMOVED: PAINTING ELEMENTARY AREAS $0 REMOVED: RESTORATION OF POWER TO VO TECH OUTSIDE LIGHT $0 POLE REDUCED: DUG OUT ROOF REPAIRS $4,000

2019/20 HIGHLIGHTED EXPENDITURES Cost REMOVED: DOOR REPLACEMENTS (COULD BE COVERED UNDER $0 PCCD PART B GRANT) CARPETING REPLACEMENTS $9,000 ELEMENTARY WATER STORAGE TANK PUMP $10,000 SANITARY LINE REPAIRS – ELEMENTARY $10,000 REPLACE MAN LIFT $12,000 REMOVED: LOBBY FURNITURE $0 ADDITIONAL PERSONAL CARE ASSISTANTS $86,000 TECHNOLOGY ASSISTANT (SALARY AND BENEFITS) $56,596 TOTAL $332,953 PLEASE REFER TO ADDITIONAL HANDOUT FOR MORE DETAIL BY OBJECT LEVEL

Special Education and Charter Impact The total impact of additional Special Education and Charter School Impact for 2019/20 budget is: Special Education Additional Tuition Costs $129,137 Budgeted Additional Personal Care Aids (Learning $88,236 Lamp) Charter School increase over Budgeted $32,990 18/19 Total $250,363 65% of the 300‐900 Footprint in 2019/20

DEBT SERVICE AND SAVINGS IN REFINANCING YEAR TOTAL INTEREST (800) PRINCIPAL TRANSFER TO PAYMENT (900) CAPITAL RESERVE (900) 2017/18 $469,937.50 $87,168.75 $382,168.75 $107,868.75 2018/19 $467,537.50 $81,268.75 $382,268.75 $117,975.00 2019/20 $465,337.50 $75,168.75 $390,168.75 $127,075.00 2020/21 $467,737.50 $68,868.75 $398,868.75 $130,768.75 2021/22 $467,837.50 $63,918.75 $403,918.75 $135,918.75 2022/23 $466,037.50 $60,518.75 $405,518.75 $147,087.50 2023/24 $469,137.50 $57,068.75 $412,068.75 $150,587.50

BUDGETARY RESERVE Budgetary reserve is a LINE item of the General fund budget. We typically do $100,000 for items that may not be known at the time of budgeting – a contingency. Below are some items that when reviewing the budget are on the verge of needing replaced, but we have placed them in a budgetary reserve so that if they are replaced, the board will know that have contingently planned on them. BUDGETARY RESERVE ITEMS Cost Undesignated $67,600 Stand Mixer – MS/HS Cafeteria $27,000 Irrigation Reel $3,000 Maico Audiometer $2,400 Total $100,000

REAL ESTATE BUDGETARY OPTIONS Act 1 MILLS TO Index INDEX 0.0320 8.58 april 1 AV revised 0.50% 1.00% 1.50% 2.00% 2.50% 3.00% 3.20% $401,548,180.00 8.31000 8.35 8.39 8.43 8.48 8.52 8.56 8.58 ESTIMATED RE TAXES AT 94% COLLECTION $3,336,865.38 $3,353,550 $3,370,234 $3,386,918 $3,403,603 $3,420,287 $3,436,971 $3,443,645 LESS PROPERTY TAX RELIEF $324,000.00 $324,000 $324,000 $324,000 $324,000 $324,000 $324,000 $324,000 BUDGETED $2,832,093 $2,847,777 $2,863,460 $2,879,143 $2,894,827 $2,910,510 $2,926,193 $2,932,466 $15,683 $15,683 $15,683 $15,683 $15,683 $15,683 $6,273 REVENUE IMPACT $31,366.53 $47,049.80 $62,733.07 $78,416.34 $94,099.60 $100,372.91 Maximum Level we could Currently tax to.. budgeted $100,200 additional

2019/20 State Subsidy • Assuming the Governor’s current proposal, below is what is estimated for NBC. $50 million more to SEF statewide, $200 million for BEF Subsidy Item 2018/19 Budget 2019/20 Proposed Difference Budget Basic Education $5,848,350 $6,091,647 less $50,403 Funding (BEF) Ready to Learn Block Grant which was separate before not new $192,894 and REV 5 of Budget removed the $40,285 for minimum teacher salary initiative Special Education $632,336 $643,247 $10,911 Funding (SEF) Ready to Learn (RTL) $192,894 $0 included in BEF 0

2019/20 Proposed Food Service Budget … At A Glance Revenues Expenditures 6/17 6000‐Local $283,787 100 – Personnel $224,834 7000‐State $20,853 200 – Benefits $174,847 8000‐Federal $263,099 300 – Professional Other $0 400 – Purchased Property $5,000 500 – Other Purchased Services $0 600 – Supplies $171,756 700 – Property & Equipment $269 800 – Dues & Fees $3,176 900 – Debt $0 Total $567,738 Total $579,882 Deficit ‐$12,144 36

2019/20 FOOD SERVICE BUDGET COMPARISON AT A GLANCE REVENUES 2019/20 Budget 2018/19 Budget Variance 6000Local Funds $283,787 $283,787 $0 7000State Funds $20,853 $20,853 $0 8000Federal Funds $263,099 $263,099 $0 Total $567,739 $567,739 $0 2019/20 EXPENDITURES BY TOTAL OBJECT Budget 2018/19 Budget Variance 100 Personnel and Salaries $224,834 $202,052 -$22,782 200 Personnel Services - Employee Benefits $174,847 $172,812 -$2,035 300 Purchased Professional Technical Services $0 $0 $0 400 Purchased Property Services $5,000 $5,000 $0 500 Other Purchased Services $0 $0 $0 600 Supplies $171,756 $171,756 $0 700 Property $269 $269 $0 800 Other Objects $3,176 $3,176 $0 900 Other Financing $0 $0 $0 Total $579,882 $555,065 -$24,817 Deficit -$12,143 $12,673 $24,817

NBC Food Service – Free/Reduced Percentages Last year at this time our district wide percentage was 41.09%. High School Elementary District Wide Free/Reduced 41.91% 40.29% 41.1% Percentage

Student Prices – Proposed $.10 increase in Student and Adult Meal Prices • Elementary Lunch: $2.35 • Middle/High School Lunch: $2.45 • aLAcarte’ Pricing will need increased to match mark up required Adult Prices • Adult breakfast ‐ $1.70 • Adult lunch ‐ $3.60

2019/20 Budget • Legislative issues that could impact this budget: – Minimum Wage Legislation – Charter School Legislation – Prevailing Wage Legislation • Enrollments, census, assessed value rates, state education budget line items, special education budget, liability/worker compensation insurance increases, personnel changes, weather 42