Madison City Schools

2015 Budget

FY 2015 Proposed Budget1st Public HearingSeptember 2, 2014

Empowering Students Empowering Students for Global Successfor Global Success

Each Board of Education is required to:Each Board of Education is required to:

(1) Hold at least two open public hearings;(1) Hold at least two open public hearings;

(2)(2) Conduct hearing during a regularConduct hearing during a regularBoard meeting;Board meeting;

(3) Conduct hearing at a convenient time and (3) Conduct hearing at a convenient time and place; andplace; and

(4) Publicize the date and time of the (4) Publicize the date and time of the hearings.hearings.

Requirements for Budget HearingsRequirements for Budget Hearings

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Purpose of HearingsPurpose of Hearings

Enhance Planning ProcessEnhance Planning ProcessAccountabilityAccountabilityInform CommunityInform CommunityProvide a Forum for Public InputProvide a Forum for Public InputFoster Public Support for School SystemFoster Public Support for School System

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IntroductionIntroduction

All anticipated revenues from State, All anticipated revenues from State, Federal and Local sources are includedFederal and Local sources are included

Conservative revenue estimates have Conservative revenue estimates have been used on local sourcesbeen used on local sources

Resources have been assigned to various Resources have been assigned to various programs to best serve the needs of programs to best serve the needs of studentsstudents

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Key Factors Affecting BudgetKey Factors Affecting Budget

Instructional NeedsInstructional NeedsEnrollmentEnrollmentPersonnel CostsPersonnel CostsState FundingState FundingFederal Budget ConstraintsFederal Budget ConstraintsLocal Revenue ProjectionsLocal Revenue ProjectionsFacilitiesFacilitiesCapital PlanningCapital Planning

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Budget ProcessBudget Process

Designed to develop a tool for the school system to use in order to

provide an overall plan for the use of financial resources that will best serve

the needs of the student body and encourage the concept of site based

management.

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Madison City 2015 Madison City 2015 Budget ObjectiveBudget Objective

Maintain pupil/teacher ratiosControl expenses

◦Justify requestMaintain adequate fund reserves

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ETF Budget HighlightsETF Budget Highlights•System ADM increased by 178.37

•Funded Teacher Units increased by 10.32

•Classroom Student Materials (Teacher Money) $310/unit

•Textbooks-$35.00/ADM ($757,904 budget)•Madison receives $332,947

•ETF (Foundation Program) increased by $1,204,794

•PEEHIP increased by $792.00 per employee/annually

•Transportation – Increased by $164,000

•10 Mill Chargeback Increased by $354,580

•10 Mill Chargeback Statewide Decreased by $1,837,130Last Year 10 Mill Chargeback Statewide Increased by (9,881,910)

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LEA AllocationLEA AllocationFoundation ProgramFoundation Program

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  FY 2013-2014 Change

FY 2014 FY 2015FY 2014-2015

Change

System ADM 315.60 9,334.35 9,512.72 178.37         Foundation Program Units

       

Teachers 17.11 522.6 532.92 10.32 Principals 1.00 11.00 11.00 0.00

Assistant Principals

2.00 13.00 12.50 (0.50)

Counselors 1.50 16.50 17.00 0.50 Librarians (3.00) 13.00 13.00 0.00

Career Tech Directors

0.00 0.25 0.25 0.00

         Total Units 18.61 576.35 586.67 10.32

Analysis of Local FundsAnalysis of Local FundsWithin Foundation ProgramWithin Foundation Program

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Funds FY 2015 FY 2014 FY 2013

Foundation Program $ 49,209,196.00 $ 47,649,822.00 $ 44,749,116.00

State $ 43,158,356.00 88% $ 41,953,562.00 88% $ 39,171,716.00 88%

Local- 10 Mills $ 6,050,840.00 12% $ 5,696,260.00 12% $ 5,577,400.00 12%

Total Foundation Units 586.67 576.35 557.74

State Foundation Units 516.27 507.19 490.81

Local Foundation Units 70.4 69.16 66.93

Breakdown of teaching units by Breakdown of teaching units by Source of FundSource of Fund

State Earned

Other State Sources

Federal Funds

Local Funds

535.93 10.15 18.07 9.86

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Teacher Units

LEA AllocationLEA Allocation

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State Funds FY 2015 FY 2014 Change

School Nurse Program

337,163 332,452 4,711

Technology Coordinator

27,147 27,147 -

Transportation-Operating Allocation

2,558,373 2,394,373 164,000

Transportation-Fleet Renewal

324,000 294,000 30,000

Capital Purchase

2,271,735 2,262,884 8,851

At Risk 92,678 87,452 5,226

Preschool Program

29,800 25,128 4,672

BJHS

Student Population 1992-2015Student Population 1992-2015

BJHS Renovation

Discovery Renovation

Heritage Addition

BJHS AdditionStadium

Enrollment by SchoolEnrollment by School

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School 2013-2014ADM

2014-2015As of

8/25/2014Difference

Bob Jones 1,862.85 1,715.00 (147.85)

James Clemens 1,403.65 1,597.00 193.35

Discovery 780.25 749.00 (31.25)

Liberty 746.85 762.00 15.15

Heritage 787.30 811.00 23.70

Rainbow 745.05 722.00 (23.05)

Columbia 755.92 769.00 13.08

Horizon 648.30 614.00 (34.30)

Madison 526.75 560.00 33.25

Mill Creek 744.70 830.00 85.30

West Madison 453.10 452.00 (1.10)

Central Office 58.00 58.00 -

Total 9,512.72 9,639.00 126.28

Enrollment by SchoolEnrollment by School

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School 2013-2014ADM

2014-2015As of

8/25/2014Difference 2015 Projected

Enrollment

Bob Jones 1,862.85 1,715.00 (147.85) 1,756.00 James Clemens 1,403.65 1,597.00 193.35 1,615.00 Discovery 780.25 749.00 (31.25) 775.00 Liberty 746.85 762.00 15.15 752.00 Heritage 787.30 811.00 23.70 800.00 Rainbow 745.05 722.00 (23.05) 717.00 Columbia 755.92 769.00 13.08 754.00 Horizon 648.30 614.00 (34.30) 649.00 Madison 526.75 560.00 33.25 565.00 Mill Creek 744.70 830.00 85.30 768.00 West Madison 453.10 452.00 (1.10) 455.00 Central Office 58.00 58.00 - 58.00 Total 9,512.72 9,639.00 126.28 9,664.00

Madison City Schools2014-2015 Budget

74.16 Operating Days of Fund Balance

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EXHIBIT B-I-AGOVERNMENTAL FIDUCIARY

FUND TYPES SPECIAL DEBT CAPITAL EXPENDABLE TOTALDESCRIPTION GENERAL REVENUE SERVICE PROJECTS TRUST (Memo Only)

---------------------------------------- -------------- -------------- -------------- -------------- -------------- --------------REVENUES STATE REVENUES 47,849,508.00 4,130,498.00 2,505,284.89 90,449.60 0.00 54,575,740.49 FEDERAL REVENUES 327,000.00 4,552,507.00 0.00 0.00 0.00 4,879,507.00 LOCAL REVENUES 29,404,582.00 7,173,620.00 2,675,915.00 8,500.00 1,603,940.00 40,866,557.00 OTHER REVENUES 374,112.20 150,000.00 0.00 0.00 0.00 524,112.20 TOTAL REVENUES 77,955,202.20 16,006,625.00 5,181,199.89 98,949.60 1,603,940.00 100,845,916.69

EXPENDITURES: INSTRUCTIONAL SERVICES 44,072,687.97 6,861,491.06 0.00 0.00 348,555.00 51,282,734.03 INSTRUCTIONAL SUPPORT SERVICES 13,266,592.98 2,793,333.21 0.00 0.00 640,587.00 16,700,513.19 OPERATIONS & MAINTENANCE 8,765,057.00 583,185.00 0.00 0.00 8,850.00 9,357,092.00 AUXILIARY SERVICES 3,613,714.10 5,423,490.07 0.00 1,000,000.00 118,115.00 10,155,319.17 GENERAL ADMINISTRATIVE SERVICES 2,634,794.00 45,883.00 0.00 300.00 0.00 2,680,977.00 CAPITAL OUTLAY 0.00 0.00 0.00 20,799,967.26 0.00 20,799,967.26 DEBT SERVICES 0.00 0.00 9,270,530.33 0.00 0.00 9,270,530.33 OTHER EXPENDITURES 707,142.00 910,520.13 0.00 0.00 144,350.00 1,762,012.13 TOTAL EXPENDITURES 73,059,988.05 16,617,902.47 9,270,530.33 21,800,267.26 1,260,457.00 122,009,145.11

OTHER FUND SOURCES (USES): OTHER FUND SOURCES 458,416.99 2,428,520.77 6,765,245.44 1,000,000.00 46,200.00 10,698,383.20 OTHER FUND USES 5,388,758.56 1,092,638.08 2,610,387.16 0.00 150,039.60 9,241,823.40 TOTAL OTHER FUND SOURCES (USES) (4,930,341.57) 1,335,882.69 4,154,858.28 1,000,000.00 (103,839.60) 1,456,559.80

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES (35,127.42) 724,605.22 65,527.84 (20,701,317.66) 239,643.40 (19,706,668.62)

BEGINNING FUND BALANCE - OCT 1 16,194,763.57 5,154,152.56 10,324,826.91 23,596,569.67 516,816.84 55,787,129.55

ENDING FUND BALANCE – SEPT 30 16,159,636.15 5,878,757.78 10,390,354.75 2,895,252.01 756,460.24 36,080,460.93

Total Proposed Budget Total Proposed Budget FY 15 FY 15

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Proposed General Fund BudgetProposed General Fund BudgetFY 2015FY 2015

Revenue

State $ 47,849,508 Federal $ 327,000 Local $ 29,404,582 Other Uses $ 374,112

TOTAL $77,955,202

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Per Pupil Expenditure - 2013Per Pupil Expenditure - 2013School System ADM

Total Expenditures PPE Rank

Pickens County 2,733.60 24,698,464 9,035 40

Trussville City 4,232.60 38,181,515 9,021 41

Ozark City 2,281.90 20,579,605 9,019 42

Choctaw County 1,702.70 15,269,735 8,968 43

Marshall County 5,616.45 50,342,731 8,963 44

Scottsboro City 2,626.15 23,439,377 8,925 45

Boaz City 2,135.85 19,002,793 8,897 46

Franklin County 3,148.85 28,008,731 8,895 47

Randolph County 2,248.80 19,954,500 8,873 48

Fayette County 2,379.20 21,107,136 8,872 49

Muscle Shoals City 2,827.05 25,061,128 8,865 50

Talladega City 2,350.30 20,819,181 8,858 51

Oxford City 4,105.55 36,323,152 8,847 52

Tuscumbia City 1,481.95 13,110,552 8,847 53

Troy City 2,099.65 18,565,470 8,842 54

Madison City 9,334.35 82,436,752 8,832 55MCS 8,832.00

Average 8,871.00

Min 7,238.00

Max 13,084.00

School System ADMTotal

Expenditures PPE Rank

Lowndes County 1,754.45 22,956,017 13,084 1

Homewood City 3,661.15 46,567,396 12,719 2

Anniston City 2,026.90 23,697,213 11,691 3

Mountain Brook City 4,467.15 52,107,329 11,665 4

Marengo County 1,263.40 14,160,175 11,208 5

Bullock County 1,492.70 16,550,903 11,088 6

Greene County 1,224.50 13,104,990 10,702 7

Hoover City 13,688.75 144,564,183 10,561 8

Conecuh County 1,590.95 16,744,222 10,525 9

Sheffield City 1,077.85 11,326,456 10,508 10

Coosa County 1,147.45 11,988,960 10,448 11

Florence City 4,330.60 44,993,598 10,390 12

Tuscaloosa City 9,869.00 102,300,375 10,366 13

Athens City 3,179.75 32,678,473 10,277 14

Colbert County 2,695.50 27,601,379 10,240 15

MadisonMadison County ½ Cent Sales Tax County ½ Cent Sales Tax CollectionsCollections

Last 28 YearsLast 28 Years

0

1000000

2000000

3000000

4000000

5000000

6000000

7000000

800000019

99

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

5.5

6.5

4

11

10.5

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MajorMajor Local RevenueLocal Revenue1999-20151999-2015Ad-ValoremAd-Valorem

(County, District & Madison)(County, District & Madison)

Major Local RevenueMajor Local Revenue1999-20141999-2014Sales TaxSales Tax

(County, District & Madison)(County, District & Madison)

General Fund Local RevenuesGeneral Fund Local Revenues

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Revenue2015 Budget

Amount% of

Change

One-Half Cent Sales Tax $ 4,418,544.00 2%

One Cent Sales Tax $ 3,832,969.00 2%

4.0 Mill District Ad. Val. Tax $ 2,275,134.00 2%

5.5 Mill County-Wide Ad Val. Tax $ 4,269,759.00 4%

6.5 Mill District Ad. Val. Tax $ 3,689,407.00 2%

10.5 Mill District Ad. Val. Tax $ 669,709.00 4%

11 Mill City Ad Val. Tax $ 7,145,094.00 4%

9 Mill Ad Val. Triana $ 95,768.00 4%

TVA In Lieu $ 2,300,000.00 1%

Other $ 708,198.00 -15%

     

GENERAL FUND TOTAL $ 29,404,582.00 2%

     

*Madison City One Half Cent Sales Tax $ 2,672,415.00 0%

     

*Revenue is recorded in Debt Service Fund

General Fund Local RevenuesGeneral Fund Local Revenues

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General Fund Salary & Benefits General Fund Salary & Benefits ExpendituresExpenditures

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Salary and Benefit Expenditures 61,864,405.00

   Other General Fund

Expenditures 16,584,342.00

   Total General Fund Expenditures 78,448,747.00

Proposed General Fund Budget – FY 2015Proposed General Fund Budget – FY 2015

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Expenditures

Instruction/Instructional Support $57,339,281

Operations/Maintenance $8,765,057

Transportation $3,613,714

Administrative $2,634,794

Debt Service $4,154,858

Transfer CNP ( Lunchroom Program) $1,225,900

Other $715,143

Total $78,448,747

FunctionalFunctional Services Per-Pupil ExpendituresServices Per-Pupil Expenditures

Proposed General Fund Budget FY Proposed General Fund Budget FY 2015 - Expenditures2015 - Expenditures

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Instructional Per Pupil Instructional Per Pupil ExpendituresExpenditures

InstructionInstruction $44,072,688$44,072,688

Direct Classroom ExpendituresTeacher SalariesTeacher Aides

Major Budget ItemsSalaries & Fringes $41,707,599Materials & Supplies, Textbooksand Equipment $1,242,237Purchased Services $1,122,852

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Instructional SupportInstructional Support $13,266,593$13,266,593

Counseling ServicesMedia/Technology ServicesSchool Adm. ServicesHealth ServicesInstructional ResourceStaff Development/ARI

Major Budget ItemsSalaries and Fringes $11,715,184Materials& Supplies, Textbooksand Equipment $631,600Purchased Services $919,809

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Operations & Maintenance $8,765,057Operations & Maintenance $8,765,057

Major Budget Items

Salaries & Fringes $3,162,987

Utilities, Insurance & Telecommunications $2,999,720

Maintenance Supplies & Equipment $ 711,850

Purchased Services $1,890,500

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TransportationTransportation $3,613,714 $3,613,714

64 Bus Routes

Funding-

State $ 2,558,373

Local $ 1,055,341

Major Budget Items

Salaries & Fringes $ 2,664,913

Fuel, Equip, Supplies and

Other Purchased Services $ 948,801

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General AdministrativeGeneral Administrative $2,634,794$2,634,794

Board of Education Superintendent & Administrative Staff Accounting Personnel Department Purchased Services

(Legal, Professional, Insurance, Auditing)

36

Other ProgramsOther Programs $6,095,901$6,095,901

Pre-School $ 701,142 Other $ 14,001 Transfers to Other Programs

◦ Child Nutrition Program $ 1,225,900◦ Debt Service $ 4,154,858

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Special Revenue FundsSpecial Revenue Funds $16,617,902$16,617,902

Special revenue funds included in the budget are comprised of federal funds that have specific guidelines and limitations on the expenditure of these funds. Local school public funds are also included in this group. Listed on the next slide are the primary programs and allocations for FY 2015.

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Special Revenue - Major Funding ProgramsSpecial Revenue - Major Funding Programs

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ACCESS $ 3,800,000.00

IDEA-B SPECIAL EDUCATION $ 1,577,180.00

IDEA-B PRE-SCHOOL $ 33,224.00

CAREER TECH $ 59,176.00

TITLE I $ 516,626.00

TITLE I, PART D $ 71,502.00

TITLE II, PART A $ 103,851.00

TITLE III -ELL $ 54,695.00

DODEA-SECONDARY $ 634,400.00

AIR FORCE/ ROTC $ 45,713.00

CHILD NUTRITION PROGRAM $ 5,393,975.00

LOCAL SCHOOLS-PUBLIC FUNDS $ 5,028,565.00

◦Personnel Adm. Unit .15 Teacher Units 1.50 Support Units 1.50

◦ Salaries/fringes(Includes Tutors) $ 403,594◦ Instructional Materials $ 113,032

Title ITitle I $ 516,626$ 516,626

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IDEA-B – Special Education $ 1,577,180IDEA-B – Special Education $ 1,577,180

Salaries and Fringes $ 1,485,742

Contracts $ 91,438

Staff Summary

17.5 Teacher Units

1 Psychometrist/Behavioral Specialist

11 Mini Bus Aides

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Title II – Part A $103,851Title II – Part A $103,851

2 Teachers – Class Size Reduction

$ 100,871Professional Development

$2,980

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Child Nutrition Program $5,393,975Child Nutrition Program $5,393,975

Revenue

◦USDA $ 1,431,400

◦Sales and Commissions $ 2,577,275 ◦Transfers from General Fund $ 1,225,900

◦Other $ 159,400

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Child Nutrition ProgramChild Nutrition Program

Expenditures

◦ Labor $2,316,443

◦ Food $1,702,000

◦ O/M $ 401,960

◦ Supplies $ 216,800

◦ Indirect Cost $ 430,605◦ Other $ 178,114

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Debt ServiceDebt Service $9,270,530 $9,270,530

This fund reflects the annual debt payment (principal and interest) of the Madison City Board of Education on its outstanding debt as of October 1, 2014.

45

Funding Sources

• Public School Fund $2,271,734

• Transfer General Fund $4,154,858

• Transfer Half Cent Sales Tax $2,610,387

• Fleet Renewal Fund $233,551

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Madison City School's Outstanding Debt

Madison City School's Outstanding Debt

47

Fiscal Year Total 2014-2015 $ 9,143,755.13 2015-2016 $ 9,131,077.86 2016-2017 $ 9,126,889.81 2017-2018 $ 9,127,050.57 2018-2019 $ 9,121,826.75 2019-2020 $ 9,158,688.11 2020-2021 $ 9,349,330.63 2021-2022 $ 9,333,397.26 2022-2023 $ 9,336,563.20 2023-2024 $ 10,104,683.33 2024-2025 $ 11,047,875.18 2025-2026 $ 9,160,314.88 2026-2027 $ 9,580,987.56 2027-2028 $ 7,130,124.08 2028-2029 $ 6,658,243.23 2029-2030 $ 6,641,193.42 2030-2031 $ 6,650,302.64 2031-2032 $ 6,649,770.50 2032-2033 $ 6,639,983.26 2033-2034 $ 5,687,298.75 2034-2035 $ 5,689,120.63 2035-2036 $ 5,691,576.88 2036-2037 $ 5,690,851.25 2037-2038 $ 5,691,270.00 2038-2039 $ 5,687,783.75

  TOTAL $ 197,229,958.66

Capital Projects FundCapital Projects Fund $21,800,267 $21,800,267

Bob Jones RenovationSwimming FacilityMES and LMS Parking Lot ResurfacingHVAC at Madison ElementaryCity Stadium BleachersPurchase School Buses

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FY 2015 Proposed Budget 1st Public Hearing

September 2, 2014

2014-2015 2014-2015 Salary Schedule Salary Schedule

PresentationPresentation

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