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Muscle Shoals City SchoolsBudget Presentation 2013
General Fund is a balanced budget
6 Schools and The Center for
Technology
Exceeds the State
requirements in every content subject in every
grade
All Principals and Assistant Principals have a Doctoral or EDS Degree
Ranked 5th in the State
Grades 5 6,7, and 8 in Math
Total Revenues$28,016,735
71% Certified employees hold a Masters or higher
Degree
Muscle Shoals graduation rate
92% State
graduation rate 76%
FACTS
ADM Per System In Colbert County (Average Daily Membership will be based upon the average number of student enrolled on a daily basis during the first scholastic days following Labor Day of the preceding school year)
FY 2012
101.2 Students
MCBRIDE MSMS HIGHLAND PARK
HOWELL GRAVES
MSHS WEBSTER SYSTEM0.00
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
634.00691.60
206.75 235.65
880.75
210.10
2,858.85
609.00674.00
211.00 242.00
874.00
214.00
2,824.00
Student Enrollment FY 2012
Student Enrollment FY 2013
-34.85 Students
Based upon enrollment if the divisor is the same we would lose 1.53 teaching units or approximately $120,000.00 in FY 2014
Enrollment Comparison FY 2012 – FY 2013
Current DivisorsK-3 = 14.254-6 = 21.857-8 = 20.459-12= 18.45
Muscle Shoals City Schools Personnel
FY 2012 - 2013
Bachelor
Master
EDS
Doctor
0 20 40 60 80 100 120 140
60.5
128.25
14
7
TYPE
TOTALEMPLOYEES
Teachers 178.01
Librarians 4.50
Counselors 6.50
Administrators 11.00
Certified Support Personnel 9.74
Non. Cert. Supp. Personnel 92.17
Total 301.92
State revenue - Funding received from the Education Trust Fund and other state appropriations Local revenue - All local tax revenue, grants from local agencies, earnings on investments, and charges for services Federal revenue - Revenues originating from federal government agencies such as Individuals with Disabilities Education Act, No Child Left Behind, Child Nutrition Program Other revenue - Various revenues including local school (admissions, concessions, fund raisers, etc.), Medicaid, tuition, indirect cost, transfer in from local schools or child nutrition.
Where Does School Funding Come From ?
Where Does the Money GO?66% Salaries & Benefits
9% Purchased Services
11% Materials & Supplies
4% Transfers and Other
10% Capital Outlay and Equipment
Educating children is a labor-intensive process. For that reason, the largest share of any school system’s budget goes to pay for employees’ wages & benefits.
State Foundations Funds Pays For: $13,518,650
SALARIES & FRINGE BENEFITS TEACHERS
PRINCIPALSASSISTANT PRINCIPALS
COUNSELORS, LIBRARIANS CAREER TECH DIRECTORS
CLASSROOM INSTRUCTIONAL SUPPORTSTUDENT MATERIALS
TEXTBOOKS
OTHER CURRENT EXPENSESSALARIES & FRINGE BENEFITS FOR SUPPORT PERSONNEL
STATE REQUIRED SUPPLEMENTS TO THE CHILD NUTRITION PROGRAMOPERATING EXPENSES
Other State Funds• SCHOOL NURSES-$141,343• HIGH HOPES-$17,491• TECHNOLOGY COODINATOR-$26,813• TRANSPORTATION OPERATIONS-$96,248• AT RISK-$44,537• PRESCHOOL PROGRAM-$4,103• ALABAMA READING INITIATIVE-$310,021• CHILDREN’S FIRST-$9,606• NATIONAL BOARD-$90,000• GIFTED EDUCATION-$3,789• ENGLISH LEARNERS-$3,322• Career Tech Operations & Maintenance $26,074• Community Education-$15,000
2013
Muscle Shoals City Schools Comparison of State Revenues
$1,047,274
Local Revenue
PAYS FOR:
12.08 ADDITIONAL TEACHERS ADDITIONAL ASSISTANT PRINCIPALS
STATE AND FEDERAL MANDATES, PRORATIONART, BAND, CHORUS, ADVANCED COURSES, GIFTED PROGRAM
LOCAL SCHOOL & CENTRAL OFFICE SUPPORT PERSONNELLIBRARY AIDES AND ADDITIONAL AIDES FOR CLASSROOM
UTILITIES AND GENERAL MAINTENANCE OF OUR BUILDINGS10 MILL MATCH FOR STATE FUNDS AND MATCH FOR CAPITAL FUNDS,
TEXTBOOKS, CUSTODIAN SUPPLIES, COPIERS, SUPPLIES FOR SCHOOLS, COMPUTERS
Growth Comparison Local TaxFY 2006 – 2013
$395,192
Muscle Shoals City Schools Comparison of State Revenues
$1,047,274
Growth Comparison Local TaxFY 2006 – 2013
$395,192
$652,082
Muscle Shoals City Schools Property Tax Comparison
Value Of 1 Mill Property Tax Value Of 20 Mills Less Match To State
20 Mill Property Tax $3,478,934
10 Mill Match -$1,567,390
Capital Match -$163,999
Total Available $1,747,545
Federal FundsBased upon Free and Reduced Children 30.99%
PAYS FOR:SPECIAL EDUCATION AIDES AND SERVICES - $567,208IDEA-PRESCHOOL - $7,579TITLE I AND TITLE II - $356,116CAREER TECH EDUCATION- $26,270CHILD NUTRITION - $465,72521ST CENTURY -$120,000
ALL FUNDS ARE EARMARKED AND MUST BE SPENT AS ALLOCATED
$1,542,898
State CapitalFunds
PAYS FOR:
ACQUISITION/CONSTRUCTION OF NEW SCHOOLSPURCHASE OF LAND/BUILDINGS
BUILDING IMPROVEMENTPURCHASE OF EQUIPMENT/FURNITURENEW SCHOOL BUSES (FLEET RENEWAL)
ALL FUNDS ARE EARMARKED AND MUST BE SPENT AS ALLOCATED
Capital FundsBuilding/Debt
Fund Source 2120Estimate Beginning Fund Balance $1,783,841
RevenuesPublic School Fund $724,577Local Match Public School $163,999
Total Revenues $888,576
Total Beginning Fund Balance And Revenues $2,672,418
ExpendituresNew Center for Technology $2,555,070Debt Service $117,348
Total Expenditures $2,672,418
Balance $0
Bus
Estimate Beginning Fund Balance $44,442
Bond Issue Act 2010-720 $18,588Fleet Renewal Act 2013 $27,928
Total Revenues $46,516
Total Beginning Fund Balance And Revenues $90,958
ExpendituresBus $90,958
Total Expenditures $90,958
Balance $0
2013 BUDGET REVENUES$28,016,735
Revenues General FundSpecial
Revenue
Capital Projects
Fund
Enterprise/Internal/Trust
Fund All FundsEarmarked/
Discretionary
State Revenue $14,306,997 $771,093 $15,078,090 100% Earmarked
Federal Revenue $890 $1,542,898 $1,543,788 100% Earmarked
Local Revenue $7,230,794 $880,017 $163,999 $8,274,810* 33% Earmarked67% Discretionary
Local: School Sites $1,166,417 $930,750 $2,097,167 100% Earmarked
Other Sources $62,000 $62,800 $124,80099.8% Earmarked.2% Discretionary
Indirect Cost/Transfers $230,432 $657,310 $10,338 $898,080
** 89% Earmarked 11% Discretionary
Total Revenue $21,831,113 $4,309,442 $935,092 $941,088 $28,016,735
* Earmarked10 Mill Match $1,567,390Capital $ 163,999Local CNP $ 818,700
Extended Day $ 177,000$2,727,089
80% Earmarked $22,372,343 20% Discretionary $5,644,392
$28,016,735
** CNP Transfer $541,627 Local School Transfer $261,782
2013 BUDGET EXPENDITURES$29,791,620
Expenditures General Fund Special RevenueCapital Projects
Fund
Enterprise/Internal/Trust
Fund All Funds
Salaries-Certified $10,901,275 $243,187 $11,144,462
Salaries-Support Staff $2,185,547 $970,781 $3,156,328
Substitutes $230,200 $34,411 $264,611
Employee Benefits $4,450,790 $640,743 $5,091,533
Purchased Services, Utilities, Rentals $2,084,237 $471,126 $312,531 $2,867,894
Materials & Supplies $1,159,700 $1,549,602 $469,171 $3,178,473
Capital Outlay $165,000 $65,000 $2,646,027 $2,876,027
Other Expenditures $19,150 $122,680 $55,034 $196,864
Debt Expenditure $117,347 $117,347
Indirect Cost $106,819 $106,819
Transfer Out $635,214 $74,511 $81,537 $791,262
Total Expenditures
$21,831,113 $4,278,860 $2,763,374 $918,273 $29,791,620
FY 2013
• Budget Amendment #1-January 2013• Budget Amendment #2-June 2013