Section 16-13-140, Benefits Code of Alabama 2 Required - PowerPoint PPT Presentation

 Each Board shall-  Purpose- ◦ Hold at least two open ◦ Inform community/foster public hearings public support ◦ Hearing held during ◦ Introduces accountability scheduled meeting, ◦ Enhance planning process convenient time/place ◦ Publicize date/time in local media ◦ Seek input from public ◦ Provide proposed budget on SDE forms Section 16-13-140, Benefits Code of Alabama 2

 Required communications: ◦ Budget reflects all available revenue sources and expenditures ◦ Projected enrollment by school ◦ Projected staff counts at each location ◦ Operating costs by category or function at each school ◦ Foundation Program revenues earned by school and by category:  FTE’s, Salaries, Benefits, OCE, CIS funds 3

 Comprehensive budget planning process  February – establish budget calendar  April – internal budget meetings ◦ Budget hearings with each school/department administrator ◦ Enrollment projections drive personnel requests.  May/June – receive State/Federal revenue allocations 4

 June/July: ◦ Enrollment review – new faculty positions granted accordingly ◦ Non-salary budgets approved  August – Budget work session with school board  September: ◦ Public hearings ◦ Budget due to State Department of Education – September 15 5

 Enrollment Growth  Pupil/Teacher Ratios  Salary and Benefits Expense  State Funding and Related Mandates  Local Revenue Projections  Federal Budget Constraints  Facilities Capacity ◦ ACS Facility Plan 2024 6

School Grades Served 4 – Elementary Schools K-2 4 – Elementary Schools 3-5 1 – Middle School 6-7 1 – Junior High School 8-9 1 – High School 10-12 7

Other State State Federal Local Category Funded Funded Funded Funded Total Teacher Units 473.20 2.45 23.52 38.42 537.59 Principal Units 11.00 - - - 11.00 Assistant Principal Units 11.00 - - 4.00 15.00 Counselor Units 14.50 - 1.00 9.75 25.25 Librarian Units 12.00 - - - 12.00 Career Tech Directors 0.25 - - 0.25 Certified Support Units - 2.00 1.50 11.12 14.62 Non-Certified Support Units - 217.56 63.08 95.52 376.16 Total 521.95 222.01 89.10 158.81 991.87 8

2016-2017 2015-2016 Increase Planned (Over)/Under % of School Enrollment Enrollment (Decrease) Capacity Capacity Capacity Auburn Early Education Center * 553 581 (28) 594 41 93.10% Cary Woods Elementary 546 519 27 506 (40) 107.91% Pick Elementary School 530 501 29 600 70 88.33% Dean Road Elementary 417 454 (37) 506 89 82.41% Ogletree Elementary 512 475 37 598 86 85.62% Wrights Mill Road Elementary 440 455 (15) 552 112 79.71% Richland Elementary 596 560 36 572 (24) 104.20% Yarbrough Elementary 556 508 48 573 17 97.03% Drake Middle 1,306 1,236 70 1,243 (63) 105.07% Auburn Junior High 1,234 1,273 (39) 1,315 81 93.84% Auburn High 1,874 1,748 126 1,724 (150) 108.70% Totals 8,564 8,310 254 8,783 219 97.51% * AEEC Includes Pre-K Students 63 72 K-12 Enrollment 8,501 8,238 263 Elementary Summary 4,150 4,053 4,501 351 92.20% Secondary Summary 4,414 4,257 4,282 (132) 103.08% 9

10,000 12,000 2,000 4,000 6,000 8,000 0 SY 1991 SY 1992 SY 1993 SY 1994 SY1995 SY 1996 4,074 SY 1997 SY 1998 SY 1999 ENROLLMENT HISTORY & PROJECTIONS SY 2000 SY 2001 SY 2002 SY 2003 SY 2004 SY 1991 - 2024 SY 2005 SY 2006 5,519 SY 2007 SY 2008 SY 2009 SY 2010 SY 2011 SY 2012 SY 2013 SY 2014 SY 2015 SY 2016 8,501 SY 2017 SY 2017 SY 2018 SY 2019 SY 2020 SY 2021 SY 2022 SY 2023 10,764 SY 2024 10

Increase / School 2017 2016 (Decrease) Auburn Early Education Center 39.48 36.29 3.19 Auburn High School 105.98 102.19 3.79 Auburn Junior High School 76.23 71.17 5.06 Cary Woods Elementary School 39.78 40.83 (1.05) Pick Elementary School 29.43 28.89 0.54 Dean Road Elementary School 34.31 36.17 (1.86) J. F. Drake Middle School 67.25 64.83 2.42 Ogletree Elementary School 28.15 29.26 (1.11) Wrights Mill Road Elementary School 27.83 26.62 1.21 Richland Elementary School 42.00 40.90 1.10 Yarbrough Elementary School 31.26 27.86 3.40 System wide 0.25 0.25 - Total 521.95 505.26 16.69 11

School Teacher Units Auburn Early Education Center 37.00 Auburn High School 110.96 Auburn Junior High School 76.01 Cary Woods Elementary School 37.00 Pick Elementary School 33.50 Dean Road Elementary School 32.54 J. F. Drake Middle School 68.38 Ogletree Elementary School 33.08 Wrights Mill Road Elementary School 30.12 Richland Elementary School 39.00 Yarbrough Elementary School 33.50 System wide 6.50 Total 537.59 12

Certified Positions Average Teaching Experience: Classroom Teacher 1.00 11 Ye Years PLTW Teacher 1.00 Psychometrist 1.00 Teachers with Advanced Degrees: Instruction Technology Coach 1.00 71.60% 60% Total 4.00 100% 0% NCLB Highly Qualified Classified Positions Teachers at end of SY 2015 Bus Driver 4.00 Total 4.00 13

Elementary Pupil/Teacher Ratio Analysis HR Desired Actual Grade Level Enrollment Teachers Ratio Ratio Kindergarten 667 35 19 19.06 First Grade 724 37 20 19.57 Second Grade 658 33 20 19.94 Third Grade 721 34 20 21.21 Fourth Grade 675 26 27 25.96 Fifth Grade 642 24 27 26.75 Total 4,087 189 21.62  District trict-wide wide ratio of 15 15.81 81: 1 14

 General Fund and Special Revenue Fund  School Board adopts salary schedule annually  State Minimum Salary Schedule, ACS Pays More  To recruit, hire and retain highest quality teacher  State mandated pay increase – 4%  Total Gross Payroll - $45.32 million (+2.36 million)  GF Gross - $41.75 million  SRF Gross - $3.57 million  Total Matching Benefits - $17.74 million (+$0.73M) ◦ 17.95% of GF & SRF Budgets  Salary & Benefits – 67.19% of GF & SRF budgets 15

 PEEHIP – Health Insurance ◦ $9,600 per employee annually ◦ $9.20 million, 3.52% increase ◦ Must pay regardless of acceptance  Teachers’ Retirement System ◦ 12.01% of gross payroll ◦ $5.25 million, 5.34% increase  State Foundation Program – only funds State Earned Units 16

 Primary operating fund  Accounts for all state and local revenues, except for those required to be recorded in a different fund  Projected ending fund balance - $13,448,983 ◦ 1.95 month reserve or 16.26% of budgeted FY 17 expenditures ◦ 1.00 month reserve – required by ALSDE ◦ 2.00 month reserve – ACS board target 17

 Total Revenues & OFS - $83,835,007 ◦ $3.57 million increase, or 4.45% ◦ State Revenues - $2.07 million increase, or 5.25% ◦ Local Revenues - $1.58 million increase, or 3.93% 18

General Fund Revenues $83.43 million State Local Revenues Revenues $41,736,964 $41,549,368 50.03% 49.80% GF Rev State GF Rev Fed GF Rev Local GF Rev Other 19

General Fund State & Local Revenues $45.0 $42.5 $40.0 $37.5 $35.0 $32.5 $30.0 $27.5 $25.0 $22.5 $20.0 $17.5 $15.0 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 GF Rev State GF Rev Local 20

 Majority derived from the State Education Trust Fund – Foundation Program  Foundation Program Allocation based on ADM from prior scholastic year – 8,244.60 ◦ 1 st 20 days of school after Labor Day ◦ Earned 16.69 additional Foundation Units  Foundation Program Growth Component ◦ Current Unit Allocation 21

 10 mill equivalency match ◦ $8,107,180 ($356,790 increase) ◦ Based on 3 mill District Tax  Capital Purchase match ◦ $749,923 ($20,719 decrease) ◦ Offset by principal & interest payments on bonds 22

 Transfer costs of all CNP fringe benefits  Transfer costs of all state mandated salary increases since 1994 FY 2017 $ 1,071,692 FY 2016 975,108 Increase $ 96,584 23

FY 2017 FY 2016 Change Foundation Program 37,610,877 35,189,243 2,421,634 School Nurse Program 312,435 296,083 16,352 Technology Coordinator 35,411 34,300 1,111 Transportation Operations Allocation 2,924,259 2,690,388 233,871 Fleet Renewal 472,268 446,766 25,502 Capital Purchase 1,790,633 1,750,000 40,633 At-Risk 127,782 117,341 10,441 Preschool 28,803 25,104 3,699 Total 43,302,468 40,549,225 2,753,243 24

School Salaries Benefits OCE CIS Total AEEC 1,951,716 781,737 672,003 53,771 3,459,227 AHS 5,212,198 2,093,153 1,803,923 164,542 9,273,816 AJHS 3,718,650 1,499,560 1,297,538 119,008 6,634,756 CWES 1,938,317 782,092 677,110 54,196 3,451,715 PES 1,507,387 593,125 500,939 46,450 2,647,901 DRES 1,638,103 667,885 584,003 47,150 2,937,141 DMS 3,294,017 1,325,566 1,144,686 111,345 5,875,614 OES 1,424,862 563,972 479,151 44,409 2,512,394 WMRES 1,358,919 538,801 458,555 42,358 2,398,633 RES 2,120,099 849,219 730,046 58,658 3,758,022 YES 1,534,096 616,746 532,088 48,166 2,731,096 Career Tech 25,728 7,595 4,255 164 37,742 Total 25,724,092 10,319,451 8,884,297 790,217 45,718,057 25

$45.00 $5,500 Millions $41.55 $5,255.63 $42.50 $5,250 $39.48 $40.00 $37.50 $4,887.59 $5,000 $35.00 $4,750 $32.50 $4,792.24 $29.83 $30.00 $4,500 $27.50 $4,250 $25.00 $22.50 $4,000 $20.00 $3,750 $17.50 $15.00 $3,500 2008 2009 2011 2012 2013 2014 2015 2016 2017 GF Rev State State Revenues per Enrolled Student 26