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Humboldt Unified School District #22

Humboldt Unified School District #22. Fundamentals of School Finance. PRESENTERS Mrs. Cynthia Windham—HUSD Finance Director Ms. Mariela Bean—Public Relations Director. WHY ARE WE HERE?. Presentation Objectives. Introduce concepts relative to: How does a district budget process begin?

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Humboldt Unified School District #22

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  1. Humboldt Unified School District #22 Fundamentals of School Finance

  2. PRESENTERSMrs. Cynthia Windham—HUSD Finance DirectorMs. Mariela Bean—Public Relations Director

  3. WHY ARE WE HERE?

  4. Presentation Objectives Introduce concepts relative to: • How does a district budget process begin? • Once the budget is authorized, what are the limits placed by the State on districts? • What are the key elements of an Annual District Budget? • What are traditional district expenses within the budget elements? • What are the budget funding sources for Humboldt Unified School District? • What about Bonds & Overrides?

  5. State Authorizes Districts to Develop Budget

  6. State Determines Budget Limits Determining Budget Limits • Budget Covers One year-July 1- June 30 • Number of Students in classrooms— based on average100-day count in previous fiscal year • # of Students (Group B) requiring special services—i.e. SPED, ELL, etc. • Miles students transported

  7. Impact of Student Attendance(Weighted ADM – Group A Only) * * * * * *Weighted student count = 1.158 for K-8 and 1.268 for Grades 9-12. Additional weights given for students with needs. **BSL = Dollar amount of money District is funded per pupil.

  8. Transportation Revenue • Transported . . . 3917 students within a 366 square-mile area • Annual Route Miles . . . 853,740 • Corresponding Revenue . . . $2,435,413

  9. KEY ELEMENTSOF A DISTRICT BUDGET • M&O • CAPITAL • BONDS

  10. HOW DOES EACH ELEMENT DIFFER? M&O Spent on PEOPLE (salaries and benefits), supplies, services CapitalSpent on THINGS – examples include textbooks, technology, furniture, equipment, vehicles BOND New SCHOOLS, improvement of existing BUILDINGS, buses

  11. --KEY BUDGET ELEMENT-- MAINTENANCE & OPERATION EXPENDITURES 2007-2008: $32,791,869

  12. 07-08 HUSD MAINTENANCE & OPERATION EXPENDITURES

  13. 07-08 ITEMIZED M&O BUDGET CATEGORY AMOUNT % OF TOTAL Classroom Expenses: 58.4% -Teachers/Aides—Salaries & Benefits $18,216,030 -Substitutes $ 629,258 -Other (Supplies/Purchased Svc, etc.) $ 324,525 Student Support: 7.5% -Attendance / Social Work $ 383,837 -Guidance Counselors $ 368,626 -Nursing Services $ 510,375 -Psychologists $ 385,999 -Speech Pathologists $ 504,635 -Occupational / Physical Therapists $ 272,594 -Other Support Svcs $ 22,160 Instructional Services: 2.2% -Instruction / Curriculum Development $ 186,223 -Professional Development / Staff Training* $ 13,977 -Library $ 522,128 General Administration: 1.1% -Governing Board (includes Legal Svcs) $ 19,199 -District Office $ 329,735 *Majority of Professional Growth is Expended Through Prop 301 (CSF)

  14. 07-08 ITEMIZED M&O-Cont. BUDGET CATEGORY (cont.) AMOUNT % OF TOTAL School Administration: 5.4% -Principal’s Office $ 1,757,202 Central Services:3.8% -Finance / Accounting Office $ 583,027 (Includes: Budgeting, Accounting, Payroll & Purchasing) -Human Resources / Benefits $ 195,754 -Technology Support $ 240,835 -Special Ed Support Svcs $ 145,215 -Other Central Services (Includes: Audit Svc., Adverting, Printing, etc) $ 74,099 Operations of Plant: 12.8% -Maintenance/Custodial/Grounds/Repairs $ 2,034,893 -Utilities (Electricity, Water, Natural Gas, Garbage)* $ 1,676,365 -Liability Insurance $ 397,503 - Security $ 79,191 Transportation** 7.8% -Bus Drivers, Mechanics, Other Staff $ 2,006,526 -Equipment Repair/Parts & Purch Svc $ 53,466 -Gasoline/Supplies $ 477,086 -Other Transportation Svcs $ 11,029 * Expenses for telephone utilities are charged to specific support function **Exceeded transportation revenue by $112,694 primarily due to increased fuel costs

  15. 07-08 ITEMIZED M&O-Cont. BUDGET CATEGORY (cont) AMOUNT % OF TOTAL Athletics / Co-Curricular: $ 318,617 1% approx. State Match – Food Service (Required) $ 51,758 < 1%

  16. Primary Budget Funding Sources • State Aid • Primary property taxes • Secondary property taxes

  17. Example: HUSD Funding Distribution

  18. ADDITIONAL FUNDING SOURCES • Grants • Bonds • Overrides • Other—State tax credits, donations, etc.

  19. GRANTS Types Title I; SPED; TITLE II A; Title IID; Title III (ELL); Reading First; Compensatory Education (ELL/FEP); Immigrant; SEI Reimbursement; Safe Schools, etc. Key Elements • Very prescriptive and contain spending restrictions • CANNOT SUPPLANT (SUBSTITUTE) M&O & CAPITAL; CAN ONLY SUPPLEMENT!!!

  20. GRANTS---Continued HUSD SUPPLEMENTAL POSITIONS PAID THROUGH GRANTS (IF THESE POSITIONS WERE TO BE ELIMINATED, MONEY COULD NOT BE TRANSFERRED TO M&O) GRANT SOURCE • Instructional Specialists 2 FTE Title IIA • Elementary Reading Coaches 2 FTE Reading First • RF Data Coordinator 1.0 FTE Reading First • Data Specialist 1.0 FTE Title IIA • ELL Coach 5 hours @ week Title III • ELL Data Specialist 6.5 hours @ week Title III • Compensatory Ed Instructor .5 FTE Compensatory Education • Data Support .2 FTE Title IID • Title I teachers and aides 28 FTEs Title I

  21. SPECIAL ED GRANTS • SPECIAL EDUCATION SERVICES ARE REQUIRED BY LAW. • THE ABSENCE OF GRANT FUNDING FOR SPED POSITIONS WOULD REQUIRE ADDITIONAL DISTRICT M&O DOLLARS

  22. BONDS DEFINITION: Obligations sold upon approval of taxpayers during election • Dollars expended MUST stay within the legal parameters of the bond, as presented to taxpayers • CANNOT be used for District Maintenance and Operation expenses

  23. OVERRIDES DEFINITION: Voter authorization that allows a district to increase its budget up to 10% of its Revenue Control Limits. Special override election for academic achievement in grades K-3 may also be held, allowing an increase of up to 5% of a district’s RCL • CAN be used for M&O: i.e. teacher salaries, class size reduction, instructional programs, art, PE, etc. PROS: Increased money for above purposes CONS: Must go back to voters for renewal Election costs money to district Unlikely to pass during difficult economic conditions

  24. OTHER SOURCES OF REVENUE EXAMPLES • Tax Credits • Private Donations • District Foundations • Volunteer Human Resources • Classroom Site Fund (301)—Fluctuates based on state tax revenues

  25. OTHER SOURCES OF REVENUE Authority for FundingSource for Funding Funding Agency Outside Agencies / Entities HUSD Voter Approved Secondary Tax State of AZ State Aid Primary Tax Grants Tax Credits Donations,other (Capital) K-3 Override (5%) M&O Override (10%) Capital Outlay Override General Obligation Bonds Soft Capital Unrestricted Capital (CORL) Maintenance and Operation (w/o Overrides)

  26. LOOKING TOWARDS THE FUTURE

  27. Times are Good When…. • Enrollment grows • Programs expand • Salaries increase • Districts have money to innovate

  28. Times are Challenging When …. • Enrollment declines -- HUSD projects its enrollment to decline by approx. 150 students in THE CURRENT YEAR--FY 2008-2009 • Utilities go up & the revenue stream goes down -- The District utilities have risen 46 % since FY 04/05 -- District square footage has increased in FY 08/09 (More heating/cooling will be required) • State revenues are down -- The State of Arizona is projecting a revenue shortfall of approximately $3 billion dollars for FY 2009-2010

  29. What We Know….. Revenue/Expense Projections: FY 09/10 --Loss of Revenue—ADM Decline $600,000 est @ 150 students --Health Costs Will Rise $400,000 est @ 10% --Utilities Will Increase & Chg in Revenue Formula $100,000 minimum est INITIAL ESTIMATED SHORTFALL TO HUSD $1.1 Million est

  30. What We Don’t Know….. FOR 2009-10 • Receive 2% from State? $485,000 + • Sped/ELL ADM increase? $ +/- ? • Teacher Experience Index? $ +/- ? (Last year the District received $394,801 in funding. This amount is recalculated annually on a statewide average of all teachers in the State—therefore, may be adjusted plus or minus in FY 09/10) FOR CURRENT YEAR • Reduction of Current Budget $604,909 (This is a State of Arizona Legislative BudgetLimit issue, which may affect all districts in the State. Deadline for District notification is March 1, 2009)

  31. “No problem can withstand the assault of sustained thinking.” We Value Your Input & Your Ideas Q & A

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