2013-14 Fiscal Year
2013-14 Fiscal Year August 27, 2013
Mission Atlanta ISD provides an exceptional education for all our students in a safe learning environment that encourages them to become productive citizens no matter their destination after graduation
Vision Our vision is to create and nurture a systemic district-wide 21st century classroom environment that enables our learners to be successful in a global society
Goals Learning: 100% of our students will learn and improve on state and federal standards at their individual levels Climate: 100% of our campuses will be safe and will be maintained to ensure a conducive learning environment Communication: All stakeholders will have avenues of input and ownership in making decisions that affect our mission
General Fund To pay for teacher salaries and benefits, classroom resources, libraries, counseling and nursing services, keeping schools clean and maintained, transporting students and administrative support Major sources of revenue are state funding and local taxes
Special Revenue Funds
For local, state and federal grants such as the National School Lunch and Breakfast Program, Title I, IDEA-B, 21st CCLC afterschool program and others
Debt Service Fund
Funded by local taxes, this fund is used to pay principal, interest and related fees on bonds previously approved by voters for building construction
Construction of Atlanta Middle School
Original issue in 2010 for $13,815,500 Current balance $12,292,500 Debt service for 2013-14 Principal $596,000 Interest $320,277
Maturity 2010A - 3/15/2025 2010B - 8/15/2021 2010C – 8/15/2035
2012 value $516,827,611 (net taxable)
2013 value $484,238,114 (net taxable)
Decrease in tax revenue
Maintenance $330,000 Debt service $51,000
Maintenance tax rate
Unchanged at $1.04 per $100 valuation
Debt service tax rate
Prior year $0.16 per $100 valuation 2013 increase to $0.169 Decrease in local tax values of $32M Federal sequestration on interest rebate
Decrease enrollment 2%over 2012-13
Average trend for previous 5 years Increase in “homeless” students from 3% to 5 %
Estimated attendance rate 95.5% Projected enrollment 1,787 Projected ADA 1,658
83rd Legislature restored some cuts from 2011 Basic allotment increased per WADA For 2013-14 from $4,765 to $4,950 For 2014-15 and beyond to $5,040
Using 2012-13 WADA, revenue increase 2013-14 = 2,358 @ $185 = $436,230 2014-15 = 2,358 @ $275 = $648,450
State funding also affected by
Decrease projected in ADA $170,000
Build America Bonds - $9,000 IDEA funds reduced by 8.5% CCSSA budget cutbacks $65,000
NCLB funds reduced by 8.5% Teacher salaries $51,000 Added back to local operating fund
Funds not affected in 2013-14
21st CCLC Afterschool TTIPS
Increase 3% of midpoint
No salary increases since 2010-11 All staff included in proposed 3% Starting teacher pay from $32,000 to $33,000 Increases total by category: Teachers $201,100 (increase 3.4%) Administrative/Professional $58,537 (increase 3%) Clerical /Paraprofessional $38,893 (increase 3.2%) Auxiliary $31,832 (increase 3.1%)
Proposed New Hire Salaries for 2013‐14 for Teachers, Librarians, and Nurses (RN)
Years Exp
Bachelor's Degree
Master's Degree
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
$33,000 $33,325 $33,525 $33,725 $33,925 $34,125 $34,549 $35,149 $35,849 $36,699 $37,649 $38,599 $39,549 $40,499 $41,469 $42,369 $43,185 $44,085 $44,965 $45,775 $46,555
$34,000 $34,325 $34,525 $34,725 $34,925 $35,125 $35,549 $36,149 $36,849 $37,699 $38,649 $39,599 $40,549 $41,499 $42,469 $43,369 $44,185 $45,085 $45,965 $46,775 $47,555
Continuing full‐time teachers will receive a $1,325 general pay increase. Salary schedules are developed for one year only. Future salaries or pay increases cannot be predicted from this schedule. Pay increases are determined each year by the Board of Trustees.
General Fund $241,164 CCSSA Funds $32,423 Afterschool $15,124 TTIPS $13,516 Title I $11,683 Food Service $10,612 Title II $2,891 Other Funds $2,497
Employee health insurance average 8% increase Current health insurance contribution for participating employees
Current insurance stipend for all employees
$62.50 per month or $750 per year
Proposed increase in stipend to
$225 per month or $2,700 per year
$83.33 per month or $1,000 per year
Cost included in budget - $82,500
General Fund $60,225 Other Funds $22,275
21% 38%
Local Revenues State Revenues Federal Revenues 41%
0% 2%
11 - INSTRUCTION
1% 1%
12 - MEDIA SERVICES
5%
13 - STAFF DEVELOPMENT
8%
21 - INSTRUCTIONAL ADMINISTRATION 23 - SCHOOL ADMINISTRATION
4% 48%
5%
31 - GUIDANCE & COUNSELING 33 - HEALTH SERVICES 34 - PUPIL TRANSPORTATION
5%
35 - FOOD SERVICES
5%
36 - COCURRICULAR ACTIVITIES 3%
41 - GENERAL ADMINISTRATION 5%
3%
2%
51 - PLANT MAINT AND OPERATIONS 52 - SECURITY & MONITORING SERVICES
1%
53 - DATA PROCESSING 71 - DEBT SERVICE 0%
93 - PAYMENT TO FISCAL AGENT 99 - INTERGOVERNMENTAL CHARGES
General Fund Revenues: 5700 ‐ REVENUES FROM LOCAL SOURCES 5800 ‐ STATE PROGRAM REVENUES 5900 ‐ FEDERAL PROGRAM REVENUES
Special Revenue Funds
Debt Service Fund
Governmental Expendable
Totals
$ 5,744,600 7,756,338 30,000 13,530,938
$ 646,793 163,244 3,950,736 4,760,773
$ 857,697 42,747 ‐ 900,444
$ 200 ‐ ‐ 200
$ 7,249,290 7,962,329 3,980,736 19,192,355
6,878,278 373,269 56,160 138,637 959,377 356,403 183,558 700,687 ‐ 945,905 633,856 1,586,036 44,511 283,799 122,981 131,721 135,000 13,530,178
2,515,601 ‐ ‐ 469,136 ‐ 280,914 ‐ 76,384 1,049,148 82,426 149,010 5,614 ‐ 33,653 ‐ 98,887 ‐ 4,760,773
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 917,278 ‐ ‐ 917,278
200 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 200
9,394,079 373,269 56,160 607,773 959,377 637,317 183,558 777,071 1,049,148 1,028,331 782,866 1,591,650 44,511 317,452 1,040,259 230,608 135,000 19,208,429
Excess (Deficiency) Revenue over Expenditures Other Resources Other Uses Estimated Fund Balance Last Year Closing
760 5,000 ‐ 7,549,915
‐ ‐ ‐ 792,396
(16,834) ‐ ‐ 16,834
‐ ‐ ‐ 4,840
(16,074) 5,000 ‐ 8,363,985
Increase (Decrease) in Fund Balance Estimated Fund Balance Next Year Closing
5,760 7,555,675
‐ 792,396
(16,834) ‐
‐ 4,840
(11,074) 8,352,911
Total Revenues Expenditures: 11 ‐ INSTRUCTION 12 ‐ MEDIA SERVICES 13 ‐ STAFF DEVELOPMENT 21 ‐ INSTRUCTIONAL ADMINISTRATION 23 ‐ SCHOOL ADMINISTRATION 31 ‐ GUIDANCE & COUNSELING SERVICES 33 ‐ HEALTH SERVICES 34 ‐ PUPIL TRANSPORTATION 35 ‐ FOOD SERVICES 36 ‐ COCURRICULAR ACTIVITIES 41 ‐ GENERAL ADMINISTRATION 51 ‐ PLANT MAINT AND OPERATIONS 52 ‐ SECURITY & MONITORING SERVICES 53 ‐ DATA PROCESSING 71 ‐ DEBT SERVICE 93 ‐ PAYMENT TO FISCAL AGENT 99 ‐ INTERGOVERNMENTAL CHARGES Total Expenditures
Mission Atlanta ISD provides an exceptional education for all our students in a safe learning environment that encourages them to become productive citizens no matter their destination after graduation
Vision Our vision is to create and nurture a systemic district-wide 21st century classroom environment that enables our learners to be successful in a global society
Goals Learning: 100% of our students will learn and improve on state and federal standards at their individual levels Climate: 100% of our campuses will be safe and will be maintained to ensure a conducive learning environment Communication: All stakeholders will have avenues of input and ownership in making decisions that affect our mission
General Fund To pay for teacher salaries and benefits, classroom resources, libraries, counseling and nursing services, keeping schools clean and maintained, transporting students and administrative support Major sources of revenue are state funding and local taxes
Special Revenue Funds
For local, state and federal grants such as the National School Lunch and Breakfast Program, Title I, IDEA-B, 21st CCLC afterschool program and others
Debt Service Fund
Funded by local taxes, this fund is used to pay principal, interest and related fees on bonds previously approved by voters for building construction
Construction of Atlanta Middle School
Original issue in 2010 for $13,815,500 Current balance $12,292,500 Debt service for 2013-14 Principal $596,000 Interest $320,277
Maturity 2010A - 3/15/2025 2010B - 8/15/2021 2010C – 8/15/2035
2012 value $516,827,611 (net taxable)
2013 value $484,238,114 (net taxable)
Decrease in tax revenue
Maintenance $330,000 Debt service $51,000
Maintenance tax rate
Unchanged at $1.04 per $100 valuation
Debt service tax rate
Prior year $0.16 per $100 valuation 2013 increase to $0.169 Decrease in local tax values of $32M Federal sequestration on interest rebate
Decrease enrollment 2%over 2012-13
Average trend for previous 5 years Increase in “homeless” students from 3% to 5 %
Estimated attendance rate 95.5% Projected enrollment 1,787 Projected ADA 1,658
83rd Legislature restored some cuts from 2011 Basic allotment increased per WADA For 2013-14 from $4,765 to $4,950 For 2014-15 and beyond to $5,040
Using 2012-13 WADA, revenue increase 2013-14 = 2,358 @ $185 = $436,230 2014-15 = 2,358 @ $275 = $648,450
State funding also affected by
Decrease projected in ADA $170,000
Build America Bonds - $9,000 IDEA funds reduced by 8.5% CCSSA budget cutbacks $65,000
NCLB funds reduced by 8.5% Teacher salaries $51,000 Added back to local operating fund
Funds not affected in 2013-14
21st CCLC Afterschool TTIPS
Increase 3% of midpoint
No salary increases since 2010-11 All staff included in proposed 3% Starting teacher pay from $32,000 to $33,000 Increases total by category: Teachers $201,100 (increase 3.4%) Administrative/Professional $58,537 (increase 3%) Clerical /Paraprofessional $38,893 (increase 3.2%) Auxiliary $31,832 (increase 3.1%)
Proposed New Hire Salaries for 2013‐14 for Teachers, Librarians, and Nurses (RN)
Years Exp
Bachelor's Degree
Master's Degree
0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
$33,000 $33,325 $33,525 $33,725 $33,925 $34,125 $34,549 $35,149 $35,849 $36,699 $37,649 $38,599 $39,549 $40,499 $41,469 $42,369 $43,185 $44,085 $44,965 $45,775 $46,555
$34,000 $34,325 $34,525 $34,725 $34,925 $35,125 $35,549 $36,149 $36,849 $37,699 $38,649 $39,599 $40,549 $41,499 $42,469 $43,369 $44,185 $45,085 $45,965 $46,775 $47,555
Continuing full‐time teachers will receive a $1,325 general pay increase. Salary schedules are developed for one year only. Future salaries or pay increases cannot be predicted from this schedule. Pay increases are determined each year by the Board of Trustees.
General Fund $241,164 CCSSA Funds $32,423 Afterschool $15,124 TTIPS $13,516 Title I $11,683 Food Service $10,612 Title II $2,891 Other Funds $2,497
Employee health insurance average 8% increase Current health insurance contribution for participating employees
Current insurance stipend for all employees
$62.50 per month or $750 per year
Proposed increase in stipend to
$225 per month or $2,700 per year
$83.33 per month or $1,000 per year
Cost included in budget - $82,500
General Fund $60,225 Other Funds $22,275
21% 38%
Local Revenues State Revenues Federal Revenues 41%
0% 2%
11 - INSTRUCTION
1% 1%
12 - MEDIA SERVICES
5%
13 - STAFF DEVELOPMENT
8%
21 - INSTRUCTIONAL ADMINISTRATION 23 - SCHOOL ADMINISTRATION
4% 48%
5%
31 - GUIDANCE & COUNSELING 33 - HEALTH SERVICES 34 - PUPIL TRANSPORTATION
5%
35 - FOOD SERVICES
5%
36 - COCURRICULAR ACTIVITIES 3%
41 - GENERAL ADMINISTRATION 5%
3%
2%
51 - PLANT MAINT AND OPERATIONS 52 - SECURITY & MONITORING SERVICES
1%
53 - DATA PROCESSING 71 - DEBT SERVICE 0%
93 - PAYMENT TO FISCAL AGENT 99 - INTERGOVERNMENTAL CHARGES
General Fund Revenues: 5700 ‐ REVENUES FROM LOCAL SOURCES 5800 ‐ STATE PROGRAM REVENUES 5900 ‐ FEDERAL PROGRAM REVENUES
Special Revenue Funds
Debt Service Fund
Governmental Expendable
Totals
$ 5,744,600 7,756,338 30,000 13,530,938
$ 646,793 163,244 3,950,736 4,760,773
$ 857,697 42,747 ‐ 900,444
$ 200 ‐ ‐ 200
$ 7,249,290 7,962,329 3,980,736 19,192,355
6,878,278 373,269 56,160 138,637 959,377 356,403 183,558 700,687 ‐ 945,905 633,856 1,586,036 44,511 283,799 122,981 131,721 135,000 13,530,178
2,515,601 ‐ ‐ 469,136 ‐ 280,914 ‐ 76,384 1,049,148 82,426 149,010 5,614 ‐ 33,653 ‐ 98,887 ‐ 4,760,773
‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 917,278 ‐ ‐ 917,278
200 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 200
9,394,079 373,269 56,160 607,773 959,377 637,317 183,558 777,071 1,049,148 1,028,331 782,866 1,591,650 44,511 317,452 1,040,259 230,608 135,000 19,208,429
Excess (Deficiency) Revenue over Expenditures Other Resources Other Uses Estimated Fund Balance Last Year Closing
760 5,000 ‐ 7,549,915
‐ ‐ ‐ 792,396
(16,834) ‐ ‐ 16,834
‐ ‐ ‐ 4,840
(16,074) 5,000 ‐ 8,363,985
Increase (Decrease) in Fund Balance Estimated Fund Balance Next Year Closing
5,760 7,555,675
‐ 792,396
(16,834) ‐
‐ 4,840
(11,074) 8,352,911
Total Revenues Expenditures: 11 ‐ INSTRUCTION 12 ‐ MEDIA SERVICES 13 ‐ STAFF DEVELOPMENT 21 ‐ INSTRUCTIONAL ADMINISTRATION 23 ‐ SCHOOL ADMINISTRATION 31 ‐ GUIDANCE & COUNSELING SERVICES 33 ‐ HEALTH SERVICES 34 ‐ PUPIL TRANSPORTATION 35 ‐ FOOD SERVICES 36 ‐ COCURRICULAR ACTIVITIES 41 ‐ GENERAL ADMINISTRATION 51 ‐ PLANT MAINT AND OPERATIONS 52 ‐ SECURITY & MONITORING SERVICES 53 ‐ DATA PROCESSING 71 ‐ DEBT SERVICE 93 ‐ PAYMENT TO FISCAL AGENT 99 ‐ INTERGOVERNMENTAL CHARGES Total Expenditures
