Charlottesville Blue Ribbon Commission on Sustainable
Charlottesville Blue Ribbon Commission on Sustainable School Funding Brief High-level Review of Fiscal Realities August 14, 2013
Funding Comparison
City Contribution to Schools – Operating Budget - FY 08 - 14 City Contribution FY 08 $ 38,340,609 FY 09 $ 39,781,531 FY 10 $ 40,209,612 FY 11 $ 40,080,523 FY 12 $ 41,150,161 FY 13 $ 43,106,198 FY 14 $ 44,067,826 Average $ 40,962,351
$ Change % Change $ 4,328,584 12.7% $ 1,440,922 3.8% $ 428,081 1.1% $ (129,089) -0.3% $ 1,069,638 2.7% $ 1,956,037 4.8% $ 961,628 2.2% $ 1,436,543 3.8%
Policy Target – 40% of new real estate and personal property tax revenues
Percent Change of City's General Fund Contribution to Schools 14.0%
12.7%
12.0% 10.0%
In FY 13, schools received an additional $1.498M in previously reserved capital dollars (one-time) in order to balance the school’s operating budget.
8.0% 6.0%
4.8%
4.0%
In FY 14, the $ change represents the net increase one time funding was used again ($2.63M) which has no long term funding source behind it
2.7%
3.8%
2.0%
2.2%
1.1%
0.0%
-0.3%
-2.0% FY 08
FY 09
FY 10
FY 11
FY 12
FY 13
FY 14
City Contribution to Schools Capital Budget – FY 08 - 14 FY 2014
FY 2013
FY 2012
FY 2011
FY 2010
FY 2009
FY 2008
City Schools Lump Sum Schools HVAC Replacement Parks & School Playground Replacement Charlottesville High School Fires Suppression System Charlottesville High School Football Bleachers Charlottesville High School Turf Field Charlottesville High School Improvements Charlottesville HS Girls Softball Field Lighting ADA Improvements - City Schools
$ 1,045,491 $ 1,045,491 $ 1,100,517 $ 1,068,463 $ 1,037,343 $ 1,492,566 $ 1,449,093 $ 475,000 $ 475,000 $ 500,000 $ 500,000 $ 500,000 $ 250,000 $ $ 101,794 $ 100,786 $ 106,090 $ 103,000 $ 100,000 $ 154,500 $ 150,000
TOTAL
$ 2,222,285 $ 1,621,277 $ 3,006,607 $ 1,671,463 $ 2,437,343 $ 2,047,066 $ 1,999,093
$ $ $
600,000 $ -
$ $
-
$
-
$
$ 1,200,000 $ $
100,000 $
-
$ $ $
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
$ $ $
800,000 $ -
$ $
-
$ $ $
8,238,964 2,700,000
$
816,170
$
600,000
$
1,200,000
$
100,000
$
800,000
$
150,000
$
400,000
$
15,005,134
-
150,000 $
-
$
$ $
-
$
-
7 Year Total
400,000
• An additional annual payment in the amount of $2M is made by the City for the School only portion of debt service. • In FY 13, the schools received an additional $3M for science lab updates.
School Budget Revenue
ADM – Average Daily Membership (students) SOQ – Standards of Quality
City General Fund Revenue 14.00%
% Change General Fund Budget
12.00%
(FY 15-18 projections)
12.08%
10.00%
% Increase
8.00%
7.51%
6.00% 4.70%
4.00% 1.82%
2.00%
2.07%
1.03%
1.49% 1.39%
-0.53%
0.00% FY07
FY08
FY09
FY10
FY11
FY12 -1.19%
-2.00%
1.51%
1.30%
FY13
Fiscal Year
FY14
FY15
FY16
FY17
FY18
City General Fund Revenue General Fund Revenues Misc. Revenue 0.69%
City/County Revenue Sharing (Operating Budget) 6.55%
Fines 0.42%
Carryover Funds (Previous Fiscal Year) 0.08%
Transfers From Other Funds 0.35%
Transfers to Other Funds 0.33%
Charges for Services 8.87%
Intergovernmental Revenue 8.79%
Local Taxes 65.05% Licenses and Permits 6.51%
School Expenditure Changes
School Expenditure Changes
School Expenditure Changes
School Expenditure Changes
City General Fund Expenditures General Fund Expenditures Debt Service Payment 4.83%
Fund Balance Target Adjustment 0.22%
Non Departmental 0.13%
Local Contribution to Schools 32.51%
Employee Compensation and Training 0.47%
Management 2.83%
Internal Services 1.02% Financial Services 3.24% Healthy Families and Community 19.07%
Public Safety and Justice 25.75%
Infrastructure and Transportation 9.93%
City Expenditure Changes – FY 14 FY 2014 Operating Expenditure Changes (Operating Budget FY 2013 to Operating Budget FY 2014) City Schools City Contribution to Schools Sub Total Additions City Council Priority Initiatives City Council Priority Initiatives/Discretionary Funds (Unallocated Pool) Human Services Needs Assessment Implementation Homelessness Collaborative Request for Proposals Bank ON Greater Charlottesville Coming Home to Work Sub Total Additions Salary, Benefits and Staffing Retirement Fund (Employer) Contribution 2% COLA on July 1, 2013 City Wide Attrition Savings Salaries, FICA and Health Care Cost Changes Section 3 Coordinator Position (from part to full time) Downtown Mall Ambassador Program (4 temporary positions) Sub Total Additions Service and Program Enhancements Carver Recreation Center at Jefferson School City Center (Full year) Fontaine Ave. Fire Station Operational Costs (Full Year) Human Rights Commission (includes 2 new FTE positions) Stormwater Fee Assistance Program Sub Total Additions City Department Reductions Various Paid Intern Positions Misc. Line Item Reductions Sub Total Reductions
961,628
200,000
519,474
800,670
(505,809)
City Expenditure Changes – FY 14 Contributions to Nonprofit Agencies/Interagency Transfers Charlottesville/Albemarle Regional Jail Blue Ridge Juvenile Detention Center Emergency Communications Center JAUNT General Fund Transfer to Charlottesville Area Transit General Fund Transfer to Greyhound Station Jefferson Madison Regional Library Charlottesville/Albemarle Convention and Visitors' Bureau The First Tee Youth Golf Program Jefferson Area Drug Enforcement (JADE) Other Changes to Contributions to Outside and Nonprofit Agencies New Outside Agencies/Programs Aligned with Council Priorities Boys and Girls Club Summer Youth Program Virginia Organizing - Community Action on Obesity Virginia Organizing - HYPE Charlottesville Abundant Life Ministries - Family Individual Development Account Program Legal Aid Justice Center - Just Children Jefferson School Heritage Center Sub Total Additions Transfer to Debt Service Fund General Fund Transfer Sub Total Reductions
406,747
(500,000)
City Expenditure Changes – FY 14 Other Changes Employee Satisfaction Survey Fund Balance Target Adjustment Fixed Costs Information Technology User Fees Vehicle Fuel Vehicle Maintenance Fleet Wash Contributions City Council Operating Budget - Increase Travel Parks and Recreation Operating Budget - Expenditure Correction Sub Total Reductions
Net Operating Expenditure Changes
(161,069)
1,721,641
FY 2013 Designated Expenditure Changes (Designated Budget FY 2013 to Designated Budget FY 2014 Contracted Services with City Schools (Building Maintenance and Pupil Transportation)
Transfer to Capital Improvement Program Transfer to Debt Service Fund (Meals Tax Revenue Portion) Sub Total Additions
Net Designated Expenditure Changes Total General Fund Expenditure Changes
176,311
176,311 1,897,952
Funding Comparison
City Contribution to Schools – Operating Budget - FY 08 - 14 City Contribution FY 08 $ 38,340,609 FY 09 $ 39,781,531 FY 10 $ 40,209,612 FY 11 $ 40,080,523 FY 12 $ 41,150,161 FY 13 $ 43,106,198 FY 14 $ 44,067,826 Average $ 40,962,351
$ Change % Change $ 4,328,584 12.7% $ 1,440,922 3.8% $ 428,081 1.1% $ (129,089) -0.3% $ 1,069,638 2.7% $ 1,956,037 4.8% $ 961,628 2.2% $ 1,436,543 3.8%
Policy Target – 40% of new real estate and personal property tax revenues
Percent Change of City's General Fund Contribution to Schools 14.0%
12.7%
12.0% 10.0%
In FY 13, schools received an additional $1.498M in previously reserved capital dollars (one-time) in order to balance the school’s operating budget.
8.0% 6.0%
4.8%
4.0%
In FY 14, the $ change represents the net increase one time funding was used again ($2.63M) which has no long term funding source behind it
2.7%
3.8%
2.0%
2.2%
1.1%
0.0%
-0.3%
-2.0% FY 08
FY 09
FY 10
FY 11
FY 12
FY 13
FY 14
City Contribution to Schools Capital Budget – FY 08 - 14 FY 2014
FY 2013
FY 2012
FY 2011
FY 2010
FY 2009
FY 2008
City Schools Lump Sum Schools HVAC Replacement Parks & School Playground Replacement Charlottesville High School Fires Suppression System Charlottesville High School Football Bleachers Charlottesville High School Turf Field Charlottesville High School Improvements Charlottesville HS Girls Softball Field Lighting ADA Improvements - City Schools
$ 1,045,491 $ 1,045,491 $ 1,100,517 $ 1,068,463 $ 1,037,343 $ 1,492,566 $ 1,449,093 $ 475,000 $ 475,000 $ 500,000 $ 500,000 $ 500,000 $ 250,000 $ $ 101,794 $ 100,786 $ 106,090 $ 103,000 $ 100,000 $ 154,500 $ 150,000
TOTAL
$ 2,222,285 $ 1,621,277 $ 3,006,607 $ 1,671,463 $ 2,437,343 $ 2,047,066 $ 1,999,093
$ $ $
600,000 $ -
$ $
-
$
-
$
$ 1,200,000 $ $
100,000 $
-
$ $ $
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
$ $ $
800,000 $ -
$ $
-
$ $ $
8,238,964 2,700,000
$
816,170
$
600,000
$
1,200,000
$
100,000
$
800,000
$
150,000
$
400,000
$
15,005,134
-
150,000 $
-
$
$ $
-
$
-
7 Year Total
400,000
• An additional annual payment in the amount of $2M is made by the City for the School only portion of debt service. • In FY 13, the schools received an additional $3M for science lab updates.
School Budget Revenue
ADM – Average Daily Membership (students) SOQ – Standards of Quality
City General Fund Revenue 14.00%
% Change General Fund Budget
12.00%
(FY 15-18 projections)
12.08%
10.00%
% Increase
8.00%
7.51%
6.00% 4.70%
4.00% 1.82%
2.00%
2.07%
1.03%
1.49% 1.39%
-0.53%
0.00% FY07
FY08
FY09
FY10
FY11
FY12 -1.19%
-2.00%
1.51%
1.30%
FY13
Fiscal Year
FY14
FY15
FY16
FY17
FY18
City General Fund Revenue General Fund Revenues Misc. Revenue 0.69%
City/County Revenue Sharing (Operating Budget) 6.55%
Fines 0.42%
Carryover Funds (Previous Fiscal Year) 0.08%
Transfers From Other Funds 0.35%
Transfers to Other Funds 0.33%
Charges for Services 8.87%
Intergovernmental Revenue 8.79%
Local Taxes 65.05% Licenses and Permits 6.51%
School Expenditure Changes
School Expenditure Changes
School Expenditure Changes
School Expenditure Changes
City General Fund Expenditures General Fund Expenditures Debt Service Payment 4.83%
Fund Balance Target Adjustment 0.22%
Non Departmental 0.13%
Local Contribution to Schools 32.51%
Employee Compensation and Training 0.47%
Management 2.83%
Internal Services 1.02% Financial Services 3.24% Healthy Families and Community 19.07%
Public Safety and Justice 25.75%
Infrastructure and Transportation 9.93%
City Expenditure Changes – FY 14 FY 2014 Operating Expenditure Changes (Operating Budget FY 2013 to Operating Budget FY 2014) City Schools City Contribution to Schools Sub Total Additions City Council Priority Initiatives City Council Priority Initiatives/Discretionary Funds (Unallocated Pool) Human Services Needs Assessment Implementation Homelessness Collaborative Request for Proposals Bank ON Greater Charlottesville Coming Home to Work Sub Total Additions Salary, Benefits and Staffing Retirement Fund (Employer) Contribution 2% COLA on July 1, 2013 City Wide Attrition Savings Salaries, FICA and Health Care Cost Changes Section 3 Coordinator Position (from part to full time) Downtown Mall Ambassador Program (4 temporary positions) Sub Total Additions Service and Program Enhancements Carver Recreation Center at Jefferson School City Center (Full year) Fontaine Ave. Fire Station Operational Costs (Full Year) Human Rights Commission (includes 2 new FTE positions) Stormwater Fee Assistance Program Sub Total Additions City Department Reductions Various Paid Intern Positions Misc. Line Item Reductions Sub Total Reductions
961,628
200,000
519,474
800,670
(505,809)
City Expenditure Changes – FY 14 Contributions to Nonprofit Agencies/Interagency Transfers Charlottesville/Albemarle Regional Jail Blue Ridge Juvenile Detention Center Emergency Communications Center JAUNT General Fund Transfer to Charlottesville Area Transit General Fund Transfer to Greyhound Station Jefferson Madison Regional Library Charlottesville/Albemarle Convention and Visitors' Bureau The First Tee Youth Golf Program Jefferson Area Drug Enforcement (JADE) Other Changes to Contributions to Outside and Nonprofit Agencies New Outside Agencies/Programs Aligned with Council Priorities Boys and Girls Club Summer Youth Program Virginia Organizing - Community Action on Obesity Virginia Organizing - HYPE Charlottesville Abundant Life Ministries - Family Individual Development Account Program Legal Aid Justice Center - Just Children Jefferson School Heritage Center Sub Total Additions Transfer to Debt Service Fund General Fund Transfer Sub Total Reductions
406,747
(500,000)
City Expenditure Changes – FY 14 Other Changes Employee Satisfaction Survey Fund Balance Target Adjustment Fixed Costs Information Technology User Fees Vehicle Fuel Vehicle Maintenance Fleet Wash Contributions City Council Operating Budget - Increase Travel Parks and Recreation Operating Budget - Expenditure Correction Sub Total Reductions
Net Operating Expenditure Changes
(161,069)
1,721,641
FY 2013 Designated Expenditure Changes (Designated Budget FY 2013 to Designated Budget FY 2014 Contracted Services with City Schools (Building Maintenance and Pupil Transportation)
Transfer to Capital Improvement Program Transfer to Debt Service Fund (Meals Tax Revenue Portion) Sub Total Additions
Net Designated Expenditure Changes Total General Fund Expenditure Changes
176,311
176,311 1,897,952
