Board Retreat

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Board Retreat

• Budget Presentation
• February 9th, 2009

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Revenues v. Expenditures
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Ending Fund Balance v. Expenditures
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General Fund Balances
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Budgeted General Fund ExpendituresFY 2009
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Augmented General Fund Expenditures FY 09
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Assessed Value
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Ten Largest Tax PayersFY 2009
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Ten Year Enrollment History
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Admin Staffing By Year
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Admin Breakdown by Site

• District
• Superintendent, Assist Sup., Sped Dir.,
  Curriculum Dir
• LHS
• 1 Principal, 2 VP
• WJHS
• 1 Principal, 1 VP
• FFMS
• 1 Principal, 1 Dean (included in Certified)

• McD
• 1 Principal
• GVES
• 1 Principal
• SHS
• 1 Principal
• WGS
• 1 Principal
• Rurals
• 1 Principal

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Questions on McD Admin

• Questions have been posed regarding the benefit
  of contracting the McD position as opposed to
  hiring
• Current contract agreement 100,000
• New administrator, Masters plus 16 credits, 5
  years experience
• Cost 97,337.77
• Cost benefit to the district 2,662.23

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Certified Staffing By Year
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Classified 4 and less than 4
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Salary and Benefits as Total ofGeneral Fund
Expenditures

• Admin
• 10 year average 6.83
• 2008 6.47 (-0.36 from average)
• Certified
• 10 year average 58.25
• 2008 54.88 (-3.37 from average)
• Classified
• 10 year average 20.75
• 2008 22.67 (1.92)
• Other
• 10 year average 14.39
• 2008 16.96 (2.57)

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General Fund Expenditures by Category
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Basic Support Guarantee

• Per pupil allocations are determined by a fixed
  DSA amount, multiplied by the weighted
  enrollment
• Weighted enrollment removes out of state
  students, and factors Kindergarten and ECH at
  0.6.
• For 2008-2009 (FY09)
• 3264 X 6,529 21,310,656

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Funds in addition to BSG

• The district also receives additional funds that
  covers employees. Some examples
• Special Education - 1,240,416 (Provides 38,763
  per unit)
• Class Size Reduction - 1,062,000
• Full Day Kindergarten - 231,971

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Salaries and Benefits

• Across all funding sources Salaries and
  Benefits costs 27,860,855
• General Fund covers 21,294,205

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FY10 funding scenarios provided by NDE 2/5/09
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Looks pretty, but what does the graph mean?

• Current year FY 09
• 3264 (weighted count) X 6,532 21,320,448
• Scenarios for FY 10
• As proposed 3210 X 6,124 19,658,040
• Reduction of 1,662,408 (7.8)
• With no 6 reduction X 6,500 20,865,000
• Reduction of 455,448 (2.14)
• With no step suspension X 6,248 20,056,080
• Reduction of 1,264,368 (5.93)
• With no health reduction X 6,255 20,078,550
• Reduction of 1,241,898 (5.83)
• With all above X 6,755 21,683,550
• Increase of 363,102 (1.71)

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As recommended, analysis of 7.8 reduction
(rounded up to 8)
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Other Factors

• Other areas to be considered during the
  development of a tentative budget
• Final figures could increase of decrease
• NPM assessed valuation not available till spring
• PERS is increasing 1 effective July 1, 2009
• From 20.5 to 21.5
• Health insurance
• Claims run out during transition
• History of Governor coming back to the well
• Step and Lane Changes - _at_ 600,000
• Negotiations
• Set aside of _at_170k for early incentive
• As proposed by Governor, minimum text book
  expenditure requirement will return to full
  requirement (729,165)

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Assuming level staffing What are rollup costs?
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Political Considerations

• The current state of affairs at the state and
  national level also need to be considered
• The Economic Stimulus package
• Monies for education
• Monies for State budget bailouts
• Monies for construction/facility improvements
• The Nevada State Legislature
• Possibility of overturning the Governors budget
• Substantial support for education in both houses
• Appetite for new revenue streams

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FY 08 Sub Costs
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FY 09 Sub Costs to date
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Sub costs Non-Sick Days
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Vehicle Analysis
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Cell Phone Analysis
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Other areas

• After School and Saturday School Costs
• 39,959 budget for current year
• Supports areas such as credit remediation
• Prof Development
• Reduced from tentative budget from 125k to 60k

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Special Education

• Costs associated with Special Education are
  included as a component of the Basic Support
  Guarantee
• Not factored in earlier budget discussion
• 32 units funded at 38,763 1,240,416
• Total amount of funds allocated in support of
  special education 2,962,849

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Food Service

• Only department in the district that has the
  potential to generate revenues
• Historically, has required transfer to support
• Budgeted transfer in the amount of 153,583
• Implementation of Preferred Meals as a pilot to
  reduce expenditures
• Discussion on impact included in tomorrows
  regularly scheduled board meeting

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District Professional Development
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Coaching and Extra Duty

• 44 paid athletic coaching positions
• 28 paid extra duty and club stipends
• Total annual cost 177,410.38
• Coaching costs are included in the following
  overall athletic costs

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Athletics
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Athletics
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Athletics
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Analysis of Transportation Costs
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Early Incentive

• Budget projections clearly demonstrate a need to
  reduce the number of staff
• First strategy is to reduce through attrition
• Past use of the early incentive policy may not
  have always been in the best interest of the
  District
• Does become of benefit if ultimately the
  purchased position is not refilled

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Early Incentive Continued

• Four names have been presented
• 1 classified, 1 administrative and 2 certified
• It is the intent not to fill the classified and
  administrative positions
• Should the same stance be taken on the teaching
  positions, year one savings is equal to
  166,625.32
• If incentive is denied, lower cost employees
  would be impacted
• Average cost for new employee (Column II, Step 1)
  51,888.66
• Approval of purchase would reduce identified
  positions, as well as providing general fund
  savings equal to three new positions
• Recommendation will be to approve purchase and
  reduce positions

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Conclusion

• The District will be faced with significant
  challenges in the upcoming months and biennium
• Financial deficits place us in an unenviable
  position
• A careful consideration of expenditures will need
  to be reviewed, this will likely involve the
  necessity to reduce positions

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Staff Survey

• Format consistent with community forum
• E-mail sent to all staff with e-mail account
• Graphs based on results as of 10 A.M. today
• Copy of all responses provided in a separate
  binder for your review
• Staff were asked to list top 5 areas to maintain
  as well as bottom 5 areas of priority

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Certified and Classified Survey Results
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Certified and Classified Survey Results, Cont.
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Public Forum Results

• The purpose of the 18th and 20th was to gather
  Community Feedback
• Based on review of folks in attendance
• Primarily Staff
• Some community members in attendance, however
  minority of participants
• We have received written submissions
• Have not been factored into this presentation

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2008 Top 5

• Reduce
• Transportation
• Professional Development
• Athletics (current structure not elimination)
• Food Service
• Administration (tied with 4 day work week)
• Maintain
• CTE/Music/Art/Foreign Language/AP
• Aides/Secretaries (re-evaluate)
• Athletics (with modifications)
• Nursing
• Food Service, Counselors, Technology, Extra
  Curricular, ESL (Tied for 5th)

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Last slide!

• Weve hit you with a ton of information
• Were do we go from here?