1

Denver Public SchoolsFinancial State of the District

2003 through 2010Presented to the Board of Education

April 6, 2006

2

Presentation Agenda• 2005-2006 Accomplishments

• What’s at Stake?

• Why is Our Budget Broken?

– DPS Revenues: Where Do We Get Our Money?

– DPS Expenditures:

• Where Do We Spend the Public’s Money?

• The Real Numbers - Discretionary vs. Non-Discretionary Dollars

• How We Have Historically Addressed The Budget Gap

• Next Year’s Budget

• The Bottom Line

• What Happens if We Don’t Address the Bottom Line?

• Moving Forward: Strategic Alternatives

• Next Steps

3

2005-2006 Accomplishments

• Board Adopted Budget Principles

• Consolidated Budget Staff & Budgets

• Aligned Budget to The Denver Plan

• Completed Budget/Staffing Calendar four weeks earlier than previous years (allowing district to compete with suburban districts)

• Increasing Budget Transparency

4

What’s at Stake?• Student Achievement

• Quality of Education Richness in School Environment & Curriculum (Number of Teachers and Other Staff; Class sizes; breadth of Elective offerings)

• Competitive Wages for Teachers, Principals, and other Employees

5

Why is Our Budget Broken?• District Enrollment Declining • Retirement Costs Increasing • Compensation Increases to Remain

Competitive Exceed our Revenue Increases • Non-Discretionary Costs Increasing Faster

than Inflation• Low Per Pupil Funding Compared To Urban

Districts Across the Country

6

District Enrollment Declining

School-Age Children is based on data from the State Department of Local Affairs

-20,00040,00060,00080,000

100,000120,000140,000

Regular

Charter,On-Line,Contract

School-Age Children

7

Excess Capacity in our School Buildings

2005-2006 Enrollment

(excluding Charter students

in non-district buildings)

Square Feet (SF) in School Buildings

Only (Charters in non-district

buildings excluded)

SF/Student in School

Buildings (excl Charter students

in non-district buildings)

District Area (sq

mi)

Denver 68,324 12,249,040 179 155

Douglas 43,530 4,430,500 102 850

Jefferson 82,343 10,010,578 122 774

8

Increasing Retirement Costs

0

10

20

30

40

50

60

70

80

90$ in millions

PCOPs Payments

Pension Contribution

Board actions in January 2005 and March 2005Board actions in January 2005 and March 2005 will set the pension will set the pension contribution rate at the actuarial level by July 2008 and level the contribution rate at the actuarial level by July 2008 and level the

PCOPs payments by 2008-2009, respectivelyPCOPs payments by 2008-2009, respectively

9

Compensation Increases are Over Revenue Increases

NOTE: 2006-07 thru 2009-10 Compensation Increases assumes CPI on salary and benefit allowance, plus steps, educational and longevity

increments

Comparison of CPI Increase to Revenue and Compensation Increase in General Fund Budget

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

Prior Cal Yr CPI Increase

Revenue Increase

Compensation Increase

Over this 7-year period, the cumulative CPI, revenue and compensation increases are 14.1%, 23.0% and 35.4%, respectively.

10

General Fund Compensation Increases Over Current Services Budget

NOTE: Current Services Budget is the current staffing level before staff cuts to address the budget gap

0.0

5.0

10.0

15.0

20.0

25.0$ in millions

Sal/Ben Allow

Pension

Over this 7-year period, the cumulative salary/benefit allowance and pension increases are $86.6 million and $37.5 million, respectively.

11

2005-2006 Full-Time Staff Allocations

All Funds (6,817.17 FTEs)

208.30 , 3%

130.07 , 2%

4,515.27 , 66%

1,963.53 , 29%

1 Admin-School 2 Admin-Other 3 Certif ied 4 Other

• Building Administrators: Principals & Asst Principals

• Other Administrators: District Management, Business & Central Support Administrators

• Certificated: Represented by the DCTA (i.e., teachers, librarians, nurses, psychologists, social workers, counselors, ROTC, etc.)

• Other: Includes professional technical, office, contract paraprofessionals, transportation, facility and custodial, security, warehouse, and maintenance personnel

• * Does not include hourly paraprofessionals, bus drivers, mechanics, custodians, clerical, etc. personnel

445

519.4

291.77

163 5587

218.71

183.65

4 Bus Driver 4 Bus Mechanics4 Custodial 4 Secretaries/Clerical4 Facility Maintenance 4 ProTech4 Supervisors 4.1 Other

12

Where Do We Get Our Money?

$ in millions

Categories of Funds for the 2005-2006 Budget

$1.3 Billion

52%

10%

20%

7%

3%

2%

2%

2% 1%

1%

0%

0%

2%

General=$690

Building=$129

Bond-Redemp=$261

Gov-Grants=$92

Spec-Rev=$38

Food-Serv=$30

Cap-Res=$24

Trust=$21

Stdt-Activ=$9

Self-Insur=$8

Int-Serv=$4

Pupil-Activ=$2

*

*

*Less than .5%

13

How Much of the Public’s Money is Restricted?Starting with the $1.3B of resources, there are certain funds that are restricted

in their entirety :$ in Millions

Total 2005-2006 Budget $1,308.3

Less:

Building Fund 128.9

Bond Redemption Fund 261.2

Special Revenue Fund 37.5

Food Services Fund 30.3

Capital Reserve Fund 24.1

Trust Fund 20.9

Student Activity Fund 8.7

Self-Insurance Fund 8.3

Internal Service Funds 3.5

Pupil Activity Fund 2.2

Permanent Government Fund 0.1

$525.7

General Fund and Government Grants Fund $782.6

Of this $782.6 million:

General Fund = $690.2 million

Government Grants Fund = $92.4 million

14

How Much of the Public’s Money is Restricted?In the General Fund , there are $204.5 Million Restricted Uses :

1998 and 2003 MLO Maintenance 4.9

UAL Taxes pass-thru to the State 4.7

1998/2003 MLO Textbooks (non-charter) 4.1

Technology Licenses 3.5

2003 MLO Early Education 3.0

TABOR Reserve and LOC fees 2.1

1998 MLO Library Books 1.0

Property Tax Collection Fees 0.7

E-Rate Match 0.6

Tuition based expenditures 0.6

Biennial Board Election 0.2

$204.5

Remaining General Fund $485.7

$ in Millions

2005-2006 General Fund $ 690.2

Less:

2005B PCOPs Reserve/Expenses 65.4

Charter/Contract Schools 42.3

1998/2003 Mill Levy Reserves 19.8

Capital Reserve Fund Transfer 14.6

Out-of-district placed student tuition 9.2

Colorado Preschool Program 8.1

Property and Liability Insurance 7.6

2003 MLO Arts & Music 7.0

Gen Fund 1% Cont. Reserve 5.1

15

How Much of the Public’s Money is Restricted? In the Government Grants Fund , there are $72 Million Restricted Uses :

2005-2006 Government Grants Fund 92.4

Less:

Local Grants 0.2

State Grants and EGOS 14.1

Other Federal Grants 41.3

Title I & II Required Allocations 9.7

Title I Reading Recovery 1.0

Title I Reserves 0.5

Title I Early Childhood Educ 3.2

Title I Alternative Educ 0.4

Title I Truancy 0.2

Title II Curriculum 0.5

Title II Gifted & Talented 0.9

Title II Various Programs 0.4

72.4

Remaining Title I & II 20.0

$ in Millions

16

What Money Do We Really Have Discretion Over?Now to Address the $485.6 million (General) + $20.0 (Grants) = $505.6 Million

$505.6 Million x 63% = $315.0 Million

Less Schools (54%) of (268.7) Million

Everything Else (9%) = $ 46.3 Million

  Non-Discretionary

   

   

   

  Discretionary

•Schools – expenditures in the schools

•Special Ed – itinerant teachers, paras and transportation for special ed students

•PCOPs – pension COP payments

•Pro-Comp – 2005 pro comp funds

•98/03 ML – other 1998 and 2003 mill levy funds

•Post-Retire – Retiree Health Trust and retiree life contributions

•Title I&II – other Title I & II funds

•Util/Fuel – utilities, phone/fax and bus fuel

•Spec/Lvs/Subs – nurses, psych, soc.workers, paid FMLA leaves and teacher subs

54%

5%7%

5%

3%

6% 4%

4%

3%

9%

20%

Schools=54%

Spec Ed=5%

PCOPs=7%

ProComp=5%

98/03 ML=3%

Post-Retire=6%

Title I&II=4%

Util/Fuel=4%

Spec/Lvs/Subs=3%

Everything Else=9%

17

Breakdown of Expenses$505.6 Million

$ in Millions

87%

8%

3%

1%

1%

0%

12%

Salaries and Benefits=$442.7 Supplies=$39.2 Purchased Services=$14.2

Transfers=$4.5 Capital Outlay=$2.9 Other=$2.1

*

* Less than .5%

18

What is “Everything Else”?$ in Millions

•Facilities & Building Maintenance $7.1

•Other Transportation (non-Spec Ed) 9.0

•Safety & Security 3.4

•Central & Business Support 5.1

•Chief Academic Officer Support 11.0

•Human Resources 3.2

•Technology Services 5.6

•General Administration 1.9

Total $46.3

19

General Operating Fund Causes of Projected Current Services Budget Gap

-10

0

10

20

30

One-Time Fixes

Retirement

Enrollment Reduction

Other Changes

One-Time Fixes 20.6 7 3 3 3 0 0

Retirement 7.4 9.8 5.3 6.1 5.6 4 0.1

EnrollmentReduction

3.2 4.8 2.6 1.3 3.9 3.4 3.5

Other Changes -0.5 3 0.9 6 -2 -3.3 1

2003-2004

2004-2005

2005-2006

2006-2007

2007-2008

2008-2009

2009-2010

$ in millions

Enrollment Reduction excludes charter, contract and on-line students

20

How We Have Historically Addressed Our Budget Gap

2005-2006 $11.8 million 2006-2007 $16.4 million

2004-2005 $24.6 million2003-2004 $30.7 million

$4.0

$8.0

$4.9

$8.6

$-

$2.5

$1.0$1.0 $0.7 One-Time Reduction

Central Reductions

School ResourceReductions

Comp IncreaseReduction

School Closure

Legisl Funding Increase

Summer SchoolReduction

ECE Tuition Revenue

Other

$2.6

$11.7

$8.0

$2.0 $0.3

$3.0

$4.2

$0.9

$1.8

$1.9

$3.0

$7.5

$5.9

$ in Millions

21

Next Year’s Budget

• $3.0 Million Recurring Cut in Maintenance• $7.5 Million Cut in Administration• $5.6 Million Cut to Schools offset by $1.9

Million in Program Expansions, $1.6 Million in teacher allocations to certain Northeast Schools, and $3.2 Million increase in available Title I dollars

• $.3 Million Other Cuts

22

The Bottom Line

We have balanced the budget by cutting services, but we have not meaningfully addressed the structural flaws in our fiscal condition, with the exception of the District’s commitment to better manage its retirement costs.

23

What happens if we do not address the Structural Problems?

Current Services Budget Gap in Red *

400.0

450.0

500.0

550.0

600.0

650.0

700.0

$ in millions

Projected Resources

Projected Exp/Reserves

ProjectedResources

474.8 479.0 471.8 484.8 494.0 502.6 512.9

ProjectedExp/Reserves

505.5 503.6 483.6 501.2 504.5 506.7 517.5

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

2005-06 thru 2007-08 Resources & Reserves exclude $63.1m for 12/15/07 PCOPs Redemption

2003-04 thru 2009-10 Resources and Expenditures exclude Charter, Contract and On-Line Schools

30.7 24.6 11.6

16.4 10.54.1 4.6

* This does not include any resources to improve our textbook purchasing to meet national standards or to make any improvement in class sizes.

$ in Millions

24

What are the Assumptions for the Current Services Budget Gaps

in 2007-2008 thru 2009-2010

Revenues:– School Finance Act Funding Formula and Categorical Funding - Average of

OSPB and Legislative Council CPI projections for calendar years 2006 thru 2008 (2.55%; 2.75% and 2.85%) + 1% inflation for FY 2007-2008, 2008-2009 and 2009-2010

– Enrollment Projections – Use of Planning’s non-charter/contract enrollment projections for Oct 2007, 2008 and 2009 of decrease of 1104, 1005 and 1047 students, respectively

– Specific Ownership Taxes – Increase of $250,000 each year (2005-2006 is the first year in many that has had any increase from this revenue source)

Expenditures:– Current Year Expenditures – Assumes that the prior year’s shortfall was addressed with

recurring expenditure cuts

– Pension Contribution Rate – From 11.14% for 2006-2007 to 12.81% for 2007-2008 and 14.47% thereafter, per actuary

2007-2008 2008-2009 2009-2010 Cumulative

Budget Gap $10.5 $4.1 $4.6 $19.2

25

What are the Assumptions for the Current Services Budget Gaps

in 2007-2008 thru 2009-2010• Expenditures (continued)

– PCOPs Lease Payment – Additional $1.45 million for 2007-2008 and level thereafter

– PCOPs Refunding – Use of refunding reserves to refund 1997 PCOPs in 12/15/07, the redemption date

– Enrollment Changes – Decrease to non-charter schools at the 2006-2007 variable resource allocation per pupil (approximates 50% of School Finance Act per pupil funding)

– Other Compensation – CPI for COLA plus, steps, longevity and educational increments, plus salary tail (impact of prior year compensation increases in September and/or January)

– One-Time Fixes – restoration of prior years’ annual maintenance expenditure reduction of $3 million in 2007-2008

– Other Expenditure Changes – includes such expenditures as• property/liability insurance premiums (est. 5%); • utilities and fuel (est. 5%); • technology license/maintenance contract fees (est. 10%); • fixed costs for new Stapleton K-8 school in 2008-2009;• statutory increases in pass-thru per pupil funding to charters, facilities, EGOS students;• facilities students excess costs (est. 5%); and• annualized employee turnover savings (est. $5.1 million)

26

Budget Gap in Red

440.0

460.0

480.0

500.0

520.0

540.0

$ in millions

Projected Resources

Projected Exp/Reserves

Projected Resources 474.8 479.0 471.8 484.8 494.0 502.6 512.9

ProjectedExp/Reserves

505.5 503.6 483.6 501.2 511.5 514.7 525.5

2003-04

2004-05

2005-06

2006-07

2007-08

2008-09

2009-10

Current Services Expendiutres increased for textbook purchases and class size decreases

30.7 24.6 11.6

16.4 17.5

12.1 12.6

What Happens if we do not address the Structural Problems?

By 2009-10, the annual textbook budget will be $8 million over 2006-07 levels to be comparable to our peers; and class sizes will be 3 less 2006-07 levels…some still view as above optimum

$ in Millions

27

What are Some Additional Needs?We Have Heard that There are Other Needs

The following are some of the other needs we have heard, which if added, will further exacerbate the budget gap (these are annual costs):

Full-Day Kindergarten – assuming school buildings can accommodate, schools would need an additional $6.5m

ECE Services to all 4-Year Olds – the cost for approximately 2200 4-year olds that are not currently served but are projected to enter kindergarten is $4m

Intervention Teachers – based on the Denver Plan, the cost would be $1m Librarians - $3.4m is the cost to add a .5 librarian to each elementary, K8, middle and high school Social Workers - $3.4m is the cost to add a .5 social worker to each elementary, K8, middle and high

school School Nurses - $2.6m would buy us a .5 nurse for each of the 91 elementary and K8 schools Counselors - $1.6m is the cost to add 1 counselor to each middle and high school K8: MS Athletics –1st year cost for the 10 K-8 schools not participating is $.5m

2007-2008 2008-2009 2009-2010 Cumulative

Budget Gap $17.5 $12.1 $12.6 $42.2

$ in Millions

28

2007-2008 Hypothetical Ways to address Budget Gap of $17.5 Million

• $17.5m cut in “everything else” – or 37.8% of the 2005-06 level of $46.3m in everything else (as an example, $17.5m adds up to all non-special ed transportation plus all technology services plus all general administration plus part of security!)

• $17.5m reduction in compensation – eliminate projected increase of $12.9m and cut current level by $4.6m (this could wipe out all efforts to be competitive with the marketplace)

• $17.5m increase in class sizes – based on projected enrollment, this would translate into an average increase of 4.5 students per class (elimination of 308 teachers!) .

• $17.5m net available resource increase from increased enrollment – assuming 50% of per pupil funding is needed for incremental costs, we would need 5,173 more students attending our DPS schools, or a 7.8% increase over the 9/30/05 level.

$ in Millions

28.8

17.5

0

10

20

30

40

50

1

Cut

Remaining EverythingElse

29

2008-2009 Hypothetical Ways to address Budget Gap of $12.1 Million

• $12.1m cut in “everything else” – for the two years, the cumulative cut of $29.6m would be 63.9% of the 2005-06 level of $46.3m in everything else (as an example, $12.1m adds up to all facilities costs plus all central & business support!)

• $12.1m reduction in compensation – eliminate $12.1m of $12.9m projected increase (this could wipe out all efforts to be competitive with the marketplace)

• $12.1m increase in class sizes – based on projected enrollment, this would translate into an average increase of 3.0 students per class (elimination of 212 teachers!) .

• $12.1m net available resource increase from increased enrollment – assuming 50% of per pupil funding is need for incremental costs, we would need 3,447 more students attending our DPS schools, or a 5.2% increase over the 9/30/05 level.

$ in Millions

16.7

29.6

0

10

20

30

40

50

1

Cumulative Cut

Remaining EverythingElse

30

2009-2010 Hypothetical Ways to address Budget Gap of $12.6 Million

• $12.6m cut in everything else – for the three years, the cumulative cut of $42.2m would be 91.1% of the 2005-06 level of $46.3m in everything else (as an example, this additional $12.6m adds up to all academic support plus all half of human resources; leaving only part of security and part of human resources and nothing else!)

• $12.6m reduction in compensation – eliminate $12.6m of $13.8m projected increase (this could wipe out all efforts to be competitive with the marketplace)

• $12.6m increase in class sizes – based on projected enrollment, this would translate into an average increase of 3.2 students per class (elimination of 221 teachers!) .

• $12.6m net available resource increase from increased enrollment – assuming 50% of per pupil funding is need for incremental costs, we would need 3,457 more students attending our DPS schools, or a 5.2% increase over the 9/30/05 level.

$ in Millions

4.1

42.2

0

10

20

30

40

50

1

Cumulative Cut

Remaining EverythingElse

31

2007-2008, 2008-2009 and 2009-2010 Cumulative Hypothetical Effect to address Budget Gap

“Everything Else” - $42.2m cut from the $46.3m level in 2005-2006, or 91.1%; “everything else” becomes “nothing else”

Compensation – assuming other school districts granted traditional comp increases, we would be $42.2m below everybody else

Class Sizes – to cut $42.2m, we would need to increase class sizes on average by 10.7, or eliminate 741 teachers

Increase Enrollment – to increase net available resources by $42.2m, we would need to add 12,077 students, or 18.2% more than the 9/30/05 level of students attending our DPS schools

Assuming the entire budget gap was accomplished by one of these strategies

32

Presentation SummaryTo address the structural flaws in our financial flaws in our fiscal condition, we could either take the:

• Traditional Paths to reducing our budget gaps through cuts in

Compensation – making us utterly non-

competitive in the market place

School Resources –degrading our schools and repelling students

and parents

Erase “Everything Else” – eliminating all

operational support and accountability

OR

• Systematic Reform Paths to reducing our budget gaps through

Increase revenues with increased

enrollment – we have available capacity and competitive offerings

Consolidate and strengthen our

academic offerings into fewer, better

schools

33

Increase Revenue by Increasing Enrollment Market our existing competitive programs in our schools Create schools and academic programs that are compelling educational choices

for parents and students Work with school communities to ensure neighborhood school choices reflect both high

academic expectations and community interests

Support schools to better tell their stories in their respective communities

Reward schools that attract and retain students Reward and recognize schools that achieve distinguished academic results Provide innovation grants to schools that submit meritorious proposals that

promise to improve their academic results and increase student enrollment

NEXT STEPS – Convene a work group by mid-May to conduct market research and develop strategy for attracting and retaining students in DPS schools

34

Examine the District’s Fixed Costs

Consolidate and strengthen our academic offerings into fewer better schools

Address the District’s fixed costs to serve the academic needs of our 21st century student population in our new, competitive environment

Evaluate our buildings based on current performance, quality of physical plant, current use, potential enrollment (now and in the future), etc.

NEXT STEPS – Convene a broad-based blue ribbon citizen’s committee by mid-May to address district facilities and recommend where to consolidate some of our buildings and create a richer academic environment

35

DEFINITIONS AND ASSUMPTIONS

36

Definitions of Types of Expenditures

• Salaries/Benefits – gross salaries for full-time and part-time employees plus the District’s payment of pension contributions & PCOPs, benefit allowances, unemployment and worker’s compensation claims, social security and Medicare taxes, accrued sick leave upon retirement, and contributions to post-retiree health and life insurance

• Purchased Services – independent contractor services and other services contracted out or purchased by the District; e.g., tax collection fees, water and sewer fees, tuition payments, property and liability insurance, and payments to charter and contract schools

• Supplies – consumable materials, such as textbooks, paper and office supplies, custodial supplies, maintenance parts, fuel for vehicles, electricity, natural gas and the like

• Property – amounts paid for acquisition and construction of fixed assets, land and real property

• Interfunds/Indirect/Other – transfers between funds (e.g., General Fund to Capital Reserve Fund); indirect cost reimbursements from the Colorado Preschool Program and federal grants to the General Fund; and other expenses such as registration fees

• Debt –annual principal and interest payments on outstanding general obligation bonds and capital certificates of participation

• Reserves – reserves held for bond redemption, food service operations, capital programs, TABOR compliance, contingencies, trust and mill levy designated purposes

37

District Fund DefinitionsSixteen individual funds (General Funds includes 4 sub-funds) – State budget

law; self-balancing

• General Operating Fund – sub-fund of the General Fund that is used for general operations. This Fund is the Focus of the Presentation – other funds are restricted as to use.

• 1998 Mill Levy Override Fund – sub-fund of the General Fund; November 1998 voter-approved mill levy override for student literacy, computers in schools and deferred building maintenance

• 2003 Mill Levy Override Fund - sub-fund of the General Fund; November 2003 voter-approved mill levy override for arts/music teachers in all elementary schools, textbooks, repairs and maintenance, all-day kindergarten and early education, improve high school graduation rates, and improve academic achievement in under-performing schools

• 2005 Mill Levy Override Fund – sub-fund of the General Fund; November 2005 voter-approved mill levy override for the professional compensation system for teachers

• Government Designated Purpose Grants - local, state + federal grants + EGOS

38

District Fund Definitions• Special Revenue - non-government grants, tuition-based + fee-based programs, federal e-rate and local

enterprise activities

• Pupil Activity - high school athletics; gate receipts + pay-to-play + GF support

• Bond Redemption - separate mill levy for general obligation bond (GOB) debt

• Building - GOB proceeds + earnings for capital projects (ballot question)

• Capital Reserve - 1996 COP lease payments, vehicle + large equipment acquisition, equipment + building maintenance, DURA funded schools, 2003 COP proceeds for northeast school buildings improvements

• Food Services - student breakfast + lunch programs funded by federal government + food sales

• Self-Insurance - property + liability insurance + worker's comp premiums + claims within deductibles and risk management services – purchased by other District funds

• Warehouse/Reproduction Internal Service - class max + digi-pro services purchased by schools + departments

39

District Fund Definitions

• DoTS Service Bureau Internal Service - reimbursable enterprise activities

• Maintenance Internal Service - reimbursable services for schools and departments

• Custodial Internal Service - floater staff to address school vacancies

• Private Purpose (Trust) - funds not for DPS; benefit individuals or other organizations (COBRA, retiree health and life subsidies, DCTA & Paraprofessionals education trusts)

• Government Permanent - endowed funds; restricted use of earnings

• Student Activity - school sponsored activities (student clubs, etc.)

40

Everything Else Definitions

• Facilities & Building Maintenance- facility services, maintenance, districtwide custodial support , facility construction services

• Other Transportation – all pupil transportation excluding special education• Safety & Security – all building-based security, 24/7 patrols, dispatch and investigative

services• Central & Business Support – budget & finance, disbursing, accounting, payroll, fixed

assets, purchasing, warehouse, digipro services, central ROTC services and grants management

• Chief Academic Officer Support – CAO Office, misc. School support, curriculum and instruction. planning/assessment and research, Balarat, CTE Office, English language acquisition, GT Office, community partnerships, area offices and student services

• Human Resources – personnel services and employee benefits office• Technology Services – all districtwide technology services excluding

software/hardware licenses, fax and telephone services, and federal E-Rate match• General Administration – Superintendent’s Office, legal services and communications

office

41

Estimated Savings from Closing Schools

For the smaller schools in the following levels, the estimated annual savings from “moth-balling” a school is:

• Elementary School - $350,000

• Middle School - $890,000

• High School - $1,300,000

The above savings include, depending upon the school level, the cost of the following

• types of staff: principal, assistant principal, incremental supplemental teacher and paraprofessional, incremental student service day, GT support, librarian, counselor/student advisor, secretarial/clerical staff, facility manager, custodial and

• types of other costs: custodial supplies, counselor extra pay, and utilities