Preliminary Budget Handbook - FY 2022 - Matanuska-Susitna Borough ...
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FY 2022 Preliminary Budget Handbook
WE BELIEVE IN KIDS. We believe in the magic of schools that celebrate achievements, from kids exploring their kindergar- ten classrooms for the first time, to the senior class moving their tassels at graduation. We believe students want to succeed...and we believe teachers do, too. We believe administrators make the best decisions they can to help others, that the State of Alaska values education, and that working together ac- complishes more than working separately. BUT MOST OF ALL, WE BELIEVE IN KIDS. We want every decision we make as a District to reflect that. Developing a balanced budget that presents the priori- ties of many is hard work and for that reason, we value your honest feedback and comments. Email BUDGET@matsuk12.us to share your thoughts and questions. We look forward to hearing from you! 2
GET INVOLVED IN THE BUDGET PROCESS PRESENTATIONS All events are available online for your convenience and safety DATE TIME LOCATION FEBRUARY 3 Feb. 6 pm School Board Meeting: Preliminary Budget Presentation 4 Feb. 5 pm Education Matters Podcast with Dr. Trani 8 Feb. 8 am Budget Overview & Balancing Act Introduction Facebook Video @akmatsuk12 16 Feb. 8 am Radio Free Palmer: Inside the District 16 Feb. 4 pm Borough Assembly Meeting: Discussion on Education funding/Bond Debt 17 Feb. 6 pm School Board Meeting: Balancing Act Review MARCH 3 Mar. 6 pm School Board Meeting: Introduction of the Preliminary Adopted Budget 17 Mar. 6 pm School Board Meeting: Adoption of the Preliminary Adopted Budget 23 Mar. 6 pm Joint School Board/Borough Assembly Meeting: Budget Presentation OTHER OPTIONS & ADDITIONAL RESOURCES • Attend School Board meetings and speak in-person or by calling 907.746.9272. To call in, sign up by 3PM the day of the meeting. • Listen to live or archived Borough Assembly and School Board meetings via Radio Free Palmer. • Attend Borough Assembly Meetings and submit your opinions to the Borough Assembly here. • Click here to access budget information online. • Take the District’s brief online budget priority survey to communicate your budget priorities. • Follow @akmatsuk12 on Facebook to access the Facebook event. • View MSBSD’s historical Budgets and Comprehensive Annual Financial Reports (CAFR) here. SCHOOL BOARD DISTRICT LEADERSHIP • Ole Larson, President • Dr. Randy Trani, Superintendent • Thomas Bergey, Vice President • Luke Fulp, Deputy Superintendent • Ryan Ponder, Clerk • DeeDee Hanes, Assoc. Superintendent • Dr. Sarah Welton, Member • Dr. Justin Ainsworth, Assoc. Superintendent • Jeff Taylor, Member • Reese Everett, Assoc. Superintendent • Jim Hart, Member • Traci Pedersen, Assoc. Superintendent • Dwight Probasco, Member • Katie Gardner, Assoc. Superintendent • Ryan Thomas, Student Rep. 3
STUDENTS: THE STARTING POINT The Budget Development process is centered on students. Each November, the state of Alaska requires that the District submit a projected student enrollment for the upcoming fiscal year. Based on a methodology re- ferred to as the Cohort Survival Analysis, the District is able to project student enrollment with accuracy: less than a 0.52% variance over the last ten years. This methodology examines several questions, all geared towards better understanding MSBSD stu- dents: • What schools are students attending? • In what grades are students? • How many students will graduate? • If students are aging out of schools (such as leav- ing 5th grade or 8th grade), what school will they be attending the following year? • Are students attending specific schools due to programmatic offerings? The goal? To identify how and where students move through our schools and adjust that infor- mation based on other factors: • Are new housing developments being built? Where? • Based on State reports, are people moving into or out of the Valley? • Based on live birth rate data with a look-back period of five years, how many preschool and kindergarten students do we think will move into our school district? • Are businesses creating new jobs? As the Budget and Finance team finds answers to these questions, they are able to project student enrollment for the next fiscal year. FY 2022 PROJECTED AVERAGE DAILY MEMBERSHIP (ADM): 19,135 STUDENTS 4
HISTORIC STUDENT ENROLLMENT BY ADM FY 2022 ENROLLMENT PROJECTION BY GRADE Pre-School 100 Kindergarten 1,443 1st Grade 1,502 2nd Grade 1,497 3rd Grade 1,505 4th Grade 1,476 5th Grade 1,480 ELEMENTARY SCHOOL 9,003 6th Grade 1,439 7th Grade 1,463 8th Grade 1,460 MIDDLE SCHOOL 4,362 9th Grade 1,542 10th Grade 1,450 11th Grade 1,421 12th Grade 1,357 HIGH SCHOOL 5,770 5
FINANCES: ESTIMATING REVENUES After developing and submitting a student projection to the State of Alaska in November, MSBSD next begins projecting revenues. The District receives revenues from the following primary 27% sources: • 72% of general fund revenues comes from the 72% State of Alaska, appropriated through the State Foundation Formula (AS 14.17.410-490). • 27% of revenues comes from the Mat-Su Borough through an appropriation from property taxes, 1% and other local revenues generated by the schools. • 1% of revenues comes from the Federal Government in the form of E-Rate, Medicaid, and other programs. $171,057,118 First, MSBSD utilizes the projected student enrollment and the State Foundation Formula to calculate revenues from the State of Alaska. Next, the District estimates the Borough’s $66,316,806 appropriation based on Borough Ordinance 18-014, which ties the local education contribution directly to the amount of property taxes collected and historical trends. Finally, an estimate of Federal Revenues is generat- ed based on historical trends and projected needs. $1,037,606 FY 2022 TOTAL REVENUE PROJECTION: $238,411,530 6
5 YEAR COMPARISON: ENROLLMENT & PER-PUPIL REVENUES Assumptions: Flat funding from the State of Alaska Base Student Allocation (BSA) maintained at $5,930 Borough funding at 6.3 mills, with the tax base increasing by 5.67% over FY 2021 7
FINANCES: ESTIMATING EXPENDITURES 9.1% After a preliminary revenues projection is finalized, the District begins projecting expenditures. MSBSD expends money from four primary classifications: 83.3% 4.4% 3.2% 83.3% of expenditures are for salaries and benefits, based on current negotiated agreements with em- ployee groups. $204,123,189 9.1% of expenditures are classified as non-personnel $23,805,261 and are used for school and department spending in the areas of supplies, professional services, software/ licenses, equipment, etc. 4.4% of expenditures are for District-centralized costs, including contracts, insurance, leases, and more. $10,932,268 $7,906,975 3.2% of expenditures are allocated for utilities based on prior year usage and known rate increases. FY 2022 TOTAL EXPENDITURE PROJECTION: $246,767,693 8
5 YEAR COMPARISON: ENROLLMENT & PER-PUPIL EXPENDITURES Assumptions: Staffing maintained with teacher adjustments based on enrollment Utility costs increase by 2.5% Insurance Bonds & Premiums increase by 15% Per-pupil metrics are maintained All other costs are maintained 9
FINANCES: WHEN THINGS DON’T BALANCE When MSBSD does not expect to receive sufficient revenues to cover planned expenditures, there are two options that can be pursued to balance the budget. The District may pursue a plan that combines both op- tions. 1. Identify and make reductions to expenditures. This may include reducing non-personnel expenditures or programs, looking for ways to reduce other operating costs, or making personnel reductions. 2. Use available fund balance to cover the revenue shortage. Fund balance is similar to a savings account that the District can use for operations. Fund balance is limited, however, and cannot be used indefinitely. The School Board considers these actions at two key times: in March, prior to the date the preliminary budget is submitted to the Borough, and in May/June, prior to the date the adopted budget is submitted to the State of Alaska. See page 3 for specific School Board meeting dates. FY 2022 TOTAL DEFICIT PROJECTION: $(8,356,163) 10
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STUDENTS: THE ENDING POINT BECAUSE KIDS ARE AT THE HEART OF ALL WE DO, WE BELIEVE THAT FUNDING SHOULD FOLLOW THE STUDENT. MSBSD builds a budget for each location, focusing on how many students are projected to attend each school. By allocating funds where they are most needed, either educationally or pro- grammatically, we are able to prepare all students for success. MSBSD uses various ratios and metrics to ensure that resources are equitably distrib- uted District-wide in both staffing and sup- plies. Non-personnel allocations include the following: PER-PUPIL • Health supplies NON-PERSONNEL ALLOCATION • Postage Elementary School $ 71.00 • Instructional supplies Middle School $108.00 • Class fees (at middle and high school levels) High School $115.00 High schools receive an additional $91 per student participating in High School with Accelerated Learning (AP/IB) classes. $206.00 Accelerated Learning Staffing is established based on the published pupil-to-teacher ratios PUPIL-TO-TEACHER RATIOS (as noted in the table to the right). However, actual class size may Grades K-2 23 : 1 vary across the District, as principals have the discretion to develop staffing plans based on educational objectives and to hire specific Grades 3-5 26 : 1 types of teachers using their allotted staffing numbers. Grades 6-8 29 : 1 Grades 9-12 32 : 1 12
Instructional needs are met through quality and effective hiring and staffing. The District communicates staff- ing through the total amount of full-time-equivalent (FTE) positions. For example, a general education classroom teacher is 1.0 FTE. They work a full seven and a half hour day. Alternatively, a school monitor is 0.25 FTE; they only work two hours per day. A special education assistant is 0.875 FTE, meaning that they work seven hours per day. The total FTE for these three positions is 2.125 FTE (1.0 + 0.25 + 0.875 = 2.125). STAFFING TABLES SHOW THE FTE DISTRICT-WIDE, NOT THE NUMBER OF ACTUAL PEOPLE WHO WORK FOR THE DISTRICT. FY 2021 FY 2022 CERTIFIED STAFFING REVISED FTE PRELIMINARY FTE Director 6.49 6.49 Administrator 64.38 61.48 Classroom Teacher 701.81 708.11 SPED Teacher 208.89 207.99 Specialist—Schools 94.83 94.28 Counselor 38.55 38.05 Nurse 31.03 33.13 Specialist—Department 89.74 91.74 TOTALS 1,235.72 1,241.27 FY 2020 FY 2022 CLASSIFIED STAFFING REVISED FTE PRELIMINARY FTE School Board 7.00 7.00 Director 6.00 5.00 Supervisor 32.00 32.00 Instructional Support 319.78 322.09 Administrative Support 146.81 145.50 Custodial 103.13 107.33 Specialist—Department 74.30 74.30 TOTALS 689.01 693.21 FY 2022 TOTAL STAFFING: 1,934.48 FTE 13
FY 2022: SUMMARY PROJECTED ENROLLMENT: 19,135 STUDENTS Elementary: Middle: High: 9,003 ADM 4,362 ADM 5,770 ADM PROJECTED STAFFING: 1,934.48 FTE Certified: Classified: 1,241.27 FTE 693.21 FTE REVENUES REVENUE PROJECTION: $238,411,530 $171,057,118 $66,316,806 $1,037,606 EXPENDITURES EXPENDITURE PROJECTION: $10,932,268 $246,767,693 $204,123,189 $23,805,261 $7,906,975 DEFICIT PROJECTION: $(8,356,163) 14
FAQ: YOU ASK, WE ANSWER How do you ensure my student stays safe? Schools have a responsibility to protect the physical and psychological well-being of their students and staff. This includes creating positive school climates, preventing negative behaviors such as bullying and harassment, and being prepared to respond to potential threats such as weather emergencies, fires, and acts of violence. The annual “Keeping Schools Safe” report explains the District’s concerted efforts to maintain safe and healthy schools. It is available HERE or by visiting www.matsuk12.us > Departments > Safety & Security > Forms > Keeping Schools Safe Report. What is the District doing to keep students and staff safe during COVID-19? MSBSD is a COVID Smart School Community with strict school-based COVID-19 mitigation strategies in place. Some of these strategies include enhanced disinfecting, requiring face masks for staff and students, routine hand washing, and practicing social distancing where space allows. In addition, district leadership and our local Public Health Officials meet daily as the Health Advisory Team reviewing the Mat-Su Valley’s daily COVID transmission and providing guidance on ap- propriate school facility response to school risk levels. What does Administration do for the District? Roles within District Administration Buildings ensure the District functions smoothly, efficiently, and without preventable disruption to student learning. Staff ensure payroll is processed accurately and timely; necessary items are procured, delivered, and paid for; contracts are executed; staff receive training; technology supports student learning; facilities are safe; and finances are managed appropriately. The District strives to ensure resources are allocated first to students and schools. Currently, Administrative costs make up only about 5.76% of the total District projected expenditure budget for FY 2022. Why doesn’t the class size at my school match the District’s published class size? The District hires teachers based on enrollment to meet standardized class sizes. However, Principals have discretion at their schools to fill certain positions over others. For example, a Principal may choose to hire a librarian rather than a gen- eral education teacher. This could cause the average class size to be higher at one school than at another. Why do you maintain programs that only serve a small number of students? Public education is a right held by all. The State of Alaska mandates that students with disabilities are provided with special education and related services (AS 14.30.274). MSBSD offers programs that help meet students’ various cognitive, emotion- al, social, and developmental needs. How are you managing utility usage and costs? A Utility Program Review was conducted in FY 2019. It provides an overview of MSBSD’s utility management program, in- cluding electricity, natural gas, fuel oil, water and sewer, communications, refuse, and recycling. It is available HERE or by visiting www.matsuk12.us > Departments > Facilities > Forms & KnowledgeBase > 2019 Utility Program Review. Does my input matter? Yes. Administration reads every comment, email, and response received from budget events, Balancing Act and Budget Surveys. They are all provided to the School Board for consideration prior to budget adoption. While not every request is incorporated into the final budget, every request is considered in light of the District’s mission to prepare all students for success. 15
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