2019-20 Budget WorkshopOperating Funds

May 13, 2019

CAPITAL OUTLAYLocal-Restricted

$49,063,82914%

(State = 0%)

SUPPORTING (OPERATING)$235,032,095

61%(State = 72%)

Restricted by statute for these purposes:• Bond Debt &

Apple Leases• Construction• Renovation &

repair• Maintenance

salaries• Technology and

software• Furnishings and

equipment• Uniform

purchases

Requires voter approvaland is restricted for these purposes:• Major construction

and renovation of facilities

• Equip and furnish facilities

• Cannot be used for operations

• Bond debt is paid from the Bond & Interest Fund

BOND (DEBT)Local-Restricted

$223,000,000 ($29.6M)Debt 7%

(State = 0%)

FLOW THROUGHState/Local -

Restricted$36,778,870 - 9%

(State = 81%)

FEDERALRestricted

$11,209,9253%

(Federal = 100%)

SELF SUPPORTEDFees, Gifts, Grants

-Restricted$23,813,674 – 6%

(State = 1%)

Restricted by statute for these purposes:• KPERS flow-

through contribution funded by the state

• Cost of living weighting funded by local taxes

Restricted by grant for these purposes:• Title VIB special

education• Title I reading &

math support in our high poverty schools

• Title IIA to develop high qualified teachers and principals

• Title III & IV

Restricted by statute for the revenue specific purposes:• Food service

and summer school

• Textbook rental & student materials

• Gift, Donations & non-federal grants

• Special liability

Unrestricted for these purposes:• Salary & benefits

83%• Student

transportation 6%

• Supplies & services 6%

• Utilities 4%• Other 1%

SMSD BUDGET 2018-2019

SUPPORTED (OPERATING) FUNDS

• Funds are used to account for the general operation of the district. This includes salaries, benefits, student transportation, utilities, and supplies & services.

• Includes the general, supplemental general (LOB), special education as well as other funds that are supported by transfers from these funds.

• Main revenue sources -- state aid, local taxes andreimbursable fees.

Current Budget Assumptions:Funding

• BASE increases $271 to $4,436

• Special Education funding increased due to state aid allotment increase, adding 9.5 SPED FTE, and an increase in SPED transportation cost.

• LOB BASE increases 1.5% based on CPI to $4,555

Anticipated Funding

2019-20 Est. Funding – KSDE RunsWeighted FTE Increase

General State Aid 35,764.8 9,505,669

SPED State Aid 4,546.0 335,324

LOB BASE Increase 35,764.8 -

Funding Increase $9,840,993

2019-20 Est. Funding – SMSD EstimateWeighted FTE Increase

General State Aid 35,343.3 8,241,476

SPED State Aid 5,037.5 1,070,214

LOB BASE Increase 35,343.3 246,334

Funding Increase $9,558,024

Reimbursables/Other 201,981

Estimated Funding Increase

$9,760,005Adjustments for SMSD Estimate Enrollment decrease 44.8 FTE Vocational Ed – increased 3% New Facilities – decrease $1.47 million Cost of Living Rate – increased to 4.69%

General Fund (State Aid)

$156,889,109

Special Education (State Aid)

$22,284,198

Medicaid (Federal)

$1,486,420

Local Option Budget (Local Taxes)$61,740,372

Reimburseable Fees (Local)

$2,239,000

Other (Local)

$1,976,298

2019-20 Estimated Operating Funding

Current Budget Assumptions:Expenditures

Professional Growth (column movement for additional education) $500,000

Maintains health cap at $649 and 59 new employees in 2019 $675,154

Includes 3% increase for transportation $346,576

Includes increase for utilities(2 new buildings, 3% rate increase & $500,000 one-time utility merger credit)

$1,209,674

Includes increase for supplies & services $1,484,519

Personnel Changes of 28.44 FTE $1,673,450

Total $5,889,373

Current Budget Assumptions:Personnel Changes

FTE Increase

Title I Shift 9.40 $711,229

Special Education Staff 13.75 678,219

Curriculum & Instruction Coordinators 2.00 204,542

Additional Social Workers 2.00 151,345

Additional Preschool Location 1.88 98,490

Project Finish Program 1.00 82,720

Other Staffing Changes -1.59 -253,095

Total Personnel Changes 28.44 $1,673,450

Teachers48.1%

Pyschologists0.7%

Administrators5.3%

Classified11.5%

Other Salaries4.1%

Benefits14.0%

Transportation6.1%

Utilities4.4%

Supplies & Services5.4%

Other0.4%

2019-20 Estimated Operating Expenditures

83.7% of Budget for Salaries and Benefits –$201,873,647

Summary of Fund BalancesActual Restated Original Projected Anticipated

2017-18 2018-19 2018-19 2019-20

Base State Aid Per Pupil $4,006 $4,165 $4,165 $4,436

Revenues $231,342,401 $237,073,625 $236,855,392 $246,615,397

Expenditures $232,584,556 $237,960,478 $238,358,036 $241,167,063

Surplus (Deficit) ($1,242,155) ($886,853) ($1,502,644) $5,448,334

Beginning Fund Balance $15,501,775 $14,259,620 $14,259,620 $12,756,976

Ending Fund Balance $14,259,620 $13,372,767 $12,756,976 $18,205,310 *

Balance as % of Expenditures 6.13% 5.62% 5.35% 7.51%

Workers Comp Reserve $2,600,000 $2,600,000 $2,600,000 $2,600,000Contingency Reserve $5,638,052 $5,638,052 $5,638,052 $5,638,052

* Does not include salary increases

for 2019-20

Items Requested for ConsiderationItems Already Included in the 2019-20 Budget

Professional Growth (Column Movement) 500,000 Already Included

Social Workers - 2 FTE 151,346 Already Included

Social Workers – Moved from Title I to Operating - 6.4 FTE 484,307 Already Included

Instructional Coaches – Moved from Title I to Operating – 3 FTE 226,924 Already Included

Aquatic Center (Custodians, Utilities, Transportation) 446,445 Already Included

SPED Teacher - 4.0 FTE 176,904 Already Included

SPED Para - 8.75 FTE 159,745 Already Included

Curriculum Coord. (Performing & Fine Arts) & Diversity Coord. 204,542 Already Included

Total $2,350,213

Items for Future Budget Consideration

Move HS from 6 Periods to 5 Periods - 41.3 FTE 3,035,633

Move MS from 6 Periods to 5 Periods - 29 FTE 2,131,558

Reduce Elementary Staffing Guidelines Cap by 2 - Adds 31 FTE Teachers 2,278,531

Social Workers - 7 FTE 529,711

Total $7,975,433

Potential Salary Increase Cost Factors

Step - All Pay Groups 2,328,264

Base - 1% All Pay Groups 1,713,143

• Federal grants received directly from the federal government or passed through the state of Kansas.

• Restricted to the specific use detailed in the grantdocuments.

FEDERAL FUNDS

Title I – Low Income $3,177,141Title I – Migrant 66,000Title IIA – Teacher Quality 665,296Title III – ELL 230,384Title IVA – Prof. Development 130,830Title VIB – SPED IDEA 6,116,079Carl Perkins – CTE 267,922

Title I

Estimated 2018-19

2017-18 Carryover Balance $263,090

2018-19 Allocation 3,207,649

Total Funding $3,470,739

Salaries (15 buildings – 57.3 FTE) $3,249,430

Supplies & Services 229,953

Indirect Cost 141,356

Readjust to General Fund (150,000)

Total Expenses $3,470,739

Carryover Balance $0

Projected 2019-20

2018-19 Carryover Balance $0

2019-20 Allocation 3,177,141

Total Funding $3,177,141

Salaries (10 buildings – 41.4 FTE) $2,375,000

Supplies & Services 462,130

Indirect Cost 140,011

Total Expenses $2,977,141

Carryover Balance $200,000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

Special LiabilitySpecial AssessmentDeclining EnrollmentCost of LivingBond & InterestCapital OutlayLOBGeneral Fund

* Anticipated 2019 cost to owner of $200,000 home -- $1,151

Mill Levy HistoryProjected 2019Mill Levy – 52.057(0.71% decrease)

Budget Timeline

Budget Workshop – Operating Funds May 13, 2019

Approval of Publication July 22, 2019 (tentative)

Publication of Notice of Hearing in KC Star July 25, 2019 (approximately)

10-day Publication Noticed Ends August 4, 2019

Budget Hearing and Adoption August 12, 2019 (tentative)

Budget Submission Deadline August 25, 2019

Presentation can be found at SMSD.org – Budget & Finance Section