Budget Message 200910

1
Budget Message 2009-10

• West Linn-Wilsonville
• School District 3j
• June 8, 2009
• Prepared by
• Dr. Roger L. Woehl, Superintendent

2
Budget Message 2009-10

• Budget process
• Engages the budget committee at a macro-level for
  overall revenues and expenditures.
• Provides historical information regarding past
  budget allocations and expenditures.
• Note the functions section will be completed
  in the next couple of weeks.
• Provides information analysis for appropriations
  to salaries, operations, ongoing costs,
  certificated and classified FTE distributions.
• Provides an executive summary section of the
  manual.

3
Budget Message 2009-10

• There are five sections
• Budget Committee
• Budget Message and Executive Summary
• Cost Objects
• Functions
• Budget Document

4
Budget Message 2009-10
Conceptual format and design of information a
Vertical and Horizontal view of budget
expenditures.
C O S T O B J E C T S
C O S T O B J E C T S
C O S T O B J E C T S
C O S T O B J E C T S
Function
Function

• Function

Function
5
Budget Message 2009-10

• Description of cost objects
• Cost Objects include aggregate totals for such
  items as salaries, benefits, supplies, purchased
  services, etc.
• Within each category, there may be several
  discrete cost objects that give greater detail of
  the expenditure. i.e., Salaries will include
  cost objects for base salary, substitutes,
  extended days, extra duty or Benefits will
  include cost objects for health insurance, PERS,
  workers compensation, unemployment.

6
Budget Message 2009-10

• Description of functions
• Functions capture expenditures made in large
  program categories. i.e., K-3 Instruction, 4-5
  Instruction, Middle School Instruction, High
  School Athletics and Activities, etc.
• The budget totals in a function include all the
  various appropriate cost objects attributed to
  that function. The mix of cost objects
  attributed to a function reflects the
  professional decisions and mandates for program
  requirements.

7
A Balanced Budget

• This budget message fulfills the legal
  requirement that administration deliver a
  balanced budget to the budget committee and to
  certify that this budget has been prepared in
  conformance with local budget laws of the State
  of Oregon using the accounting procedures
  required by the State of Oregon.

8
A Balanced Budget

• The budget, as presented, is a balanced budget
  where expenditures and ending fund balance equal
  currently known, anticipated, and/or recommended
  available resources.

9
A Balanced Budget

• In order to produce a balanced budget, we develop
  assumptions and projections and incorporate known
  changes that establish available revenues and
  other resources.
• Based on these assumptions, projections and
  changes, we create an expenditure plan.

10
Budget Assumptions, Projections and Changes

• Revenue estimates are based on a projected state
  budget of 5.7B level Local Option and other
  collections.
• Federal Stimulus funds are used to balance this
  budget.
• Qualified bond expenditures are transferred from
  General Fund.
• Salaries show a 0 Cost of Living increase for
  all employees.
• Steps for experience and qualifications are
  included for Teachers and Classified.

11
Budget Assumptions, Projections and Changes

• Revenue is primarily established by enrollment as
  placed in the State School Funding formula.
• Enrollment projections used for this budget
  represent a .60 growth. Our average annual
  growth in the past four years has been
• 1.2.
• TRCS enrollment figures have been taken into
  account at 100 students.
• PERS rate decreased significantly for this
  biennium. This provided 1.4 million available
  for staffing. This rate will increase
  significantly (3.5M) in 2011-13 biennium.

12
Budget Assumptions, Projections and Changes
Actions (non-FTE)

• Teacher extended days reduced by 113,000
• Classified extended days reduced by 93,500
• Extra Duty Frozen at 2008-09 level with a 10
  reduction in pay scale for 2009-10.
• Classified Substitutes Reduced by 180,800
• Tuition Reimbursement Capped at 300,000 a
  100,000 reduction.
• Transportation reductions are being explored.

13
Budget Assumptions, Projections and Changes

• 1. The 2009-10 budget is 4,386,180 less than
  the 08-09 adopted budget.
• 2. Licensed staff have been reduced by 28 FTE.
  Most reductions are from retirees, resignations,
  leaves and temporary employees. Certification
  restrictions may still require RIF while hiring.
• 3. Classified staff have been reduced by
  684,000 or approximately 34,000 hours. Many of
  these reductions have been done through reduced
  hours.

14
2009-10Goals and Priorities

• Preserve current class sizes in Primary as near
  as possible.
• Preserve teaming and programs at Middle School.
• Preserve a wide range of offerings at the High
  School.
• Preserve the student academic days and
  instructional hours.
• Retain as many personnel as possible through
  renegotiated and negotiated contract reductions
  or freezes.

15
2009-10 Revenue Beginning Balance

• Beginning Bal. 1,500,000
• State School Fund 57,059,275
• Local Option 7,539,452
• Tuition 825,000
• Fees 877,032
• Other Revenue 723,000
• Total Rev/Beg.Bal. 68,533,759

16
Projected Expenditure 2009-10

• Salaries and
• Benefits 55,490,552
• Transportation 4,483,618
• Utilities/Purch. Serv. 4,720,013
• Supplies 2,130,624
• Ins/Other 840,000
• Charter School 568,952
• Contingency 300,000
• Total 68,533,759
• Revenue Beg. Bal. 68,533,759

17
Selected Data from the Comprehensive Annual
Report (and projected for 09-10)

• FY All Lic. Staff ADM Ratio
• 09-10 458.86 8137 17.50
• 08-09 479.17 8082 16.86
• 07-08 465.14 7943 17.07
• 06-07 454.14 7766 17.10
• 05-06 439.9 7652 17.40
• 04-05 433.51 7574 17.47
• 03-04 412.5 7529 18.25
• Average Student Growth 05-09 1.2/yr
• Budgeted projected growth for 09-10 .60
• Adjusted for charter schools, ARRA IDEA and
  Title I teacher transfers.
• The Ratio increase from previous year
  constitutes an average of less than 1 additional
  student per class.

18
A Perspective

• Teacher, Classified Staff and Administration have
  all contributed financially and emotionally to
  the creation of this budget.
• Our students and staff are thriving. Morale is
  high in a time of economic and environmental
  uncertainty in the Nation and World. They
  deserve much credit and thanks for that.
• Community survey results give the district
  schools 76 A and B compared to National average
  of 45.
• Staff and community maintain a high spirit and
  great expectations for us all.
• The Boards stewardship has been instrumental in
  the effort to maintain programs and services.

19
A Perspective

• The Strength of our mission and vision is felt
  every day.
• Power of our major initiatives for Teaming,
  Research, Literacy and Wellness, Sustainability
  and Global Citizenship excite peoples passions.
• The successes of the local option and bond
  elections this Fall are exceptional and speak to
  the communities support for education.

20
A PerspectiveMany things to beProud about

• Growth in research and hands on science through
  CREST and ISEF.
• Growth and beautiful work in the fine arts.
• Development and growth of Pre-schools and all day
  Kindergarten.
• Growth in conceptual understanding and practice
  of learning teams and teaming.
• Technology for learning integrated into daily
  instruction and student use.
• Bond Planning and Imagineering.

21
A PerspectiveMany things to be Proud about

• Teacher-Student ratios remain better than in many
  previous years of budget constraint.
• Teacher-Librarians.
• Sustainability initiatives.
• World Citizenship initiatives
• Character Education and the development of a
  focus on a blend of Moral Character and
  Performance Character.
• Great Principal leadership and the development of
  strong school cultures and community engagement.
• Extraordinary engagement of parents in schools
  and classrooms.

22
Thank you.

• Bill Knowles
• Jolene May
• Kathe Monroe
• Jane Stickney
• Thayne Balzer
• Ken Welch
• Principals
• WLEA and OSEA
• Budget Committee
• Keith Steele
• Molly Spearing
• Kellie VavRosky
• Richard Truitt
• Gretchen Katko