Atlanta ISD budget workshop
2014-15 Fiscal Year August 29, 2014
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 Pays for teacher salaries and benefits, classroom resources, libraries, counseling and nursing services, utilities, 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, and 21st CCLC Afterschool Program
Debt Service Fund
Funded by local taxes and state existing debt allotment, 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 $11,696,500 Debt service for 2014-15
Principal $620,000 Interest $399,766
Maturity 2010A - 3/15/2025 2010B - 8/15/2021 2010C – 8/15/2035
2014 - $486,209,218
2013 - $484,238,114
2012 - $516,827,611
Maintenance tax rate
Unchanged at $1.04 per $100 valuation
Debt service tax rate
2013 rate $0.169 2014 decrease to $0.166394
Enrollment decreased in 2013-14 by 1% Projecting 1% decrease for 2014-15 Estimated attendance rate 95.5% Projected enrollment 1,773 Projected ADA 1,667
In 2013, the 83rd Legislature restored some funding 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 Revenue increase 2013-14 = 2,378 @ $185 = $439,930 2014-15 = 2,378 @ $275 = $653,950
On August 28, 2014 State Judge John Dietz filed his final written ruling on the ongoing school finance litigation case. Dietz said funding was inadequate and unfairly distributed among schools in wealthy and poor areas. He found the system to be inequitable, unsuitable, and inadequate in violation of Article VII, §1 of the Texas Constitution. Dietz also ruled that districts do not have meaningful discretion to adopt property tax rates below the statutory maximum, creating, in effect, an unconstitutional state ad valorem tax, in violation of Article VIII, §1-e of the Constitution. The lawsuit arose from the Legislature cutting $5.4 billion from classroom funding in 2011, prompting more than 600 school districts to sue. AISD joined this case as a member of the Texas Taxpayer & Student Fairness Coalition. If the ruling is appealed to the Supreme Court and this decision is upheld, the Legislature will be required to devise a new funding scheme. The appeal may not be completed in time for the 2015 Legislative session.
Increase salaries 1% All staff included in proposed 1% Midpoint calculation used for raises Teachers in years 5 – 20 to receive additional adjustments to move closer to market Increases total by category:
Teachers Administrative/Professional Clerical /Paraprofessional Auxiliary
Total
$144,417 $20,920 $14,417 $11,265 $191,019
2013-14 Years of Experience
2013-14 Salary
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
1.01% General Pay Increase $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430
Additional Adjustment
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
300 700 976 1,176 1,426 1,500 1,500 1,500 1,500 1,530 1,550 1,350 1,284 1,284 1,140 1,050
2014-15 Years of Experience 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20+
2014-15 Proposed Salary $ 33,000 $ 33,430 $ 33,755 $ 33,955 $ 34,155 $ 34,655 $ 35,255 $ 35,955 $ 36,755 $ 37,705 $ 38,629 $ 39,579 $ 40,529 $ 41,479 $ 42,459 $ 43,449 $ 44,149 $ 44,899 $ 45,799 $ 46,535 $ 47,255
Professionals
Teachers, counselors, diagnosticians, speech therapists, administrators – all contracted staff
Paraprofessionals
$9,472,752
$2,752,472
Aides, bus drivers, maintenance, custodial, cafeteria, secretaries – all auxiliary staff
Substitutes
Total
$159,300 $12,384,524
Current health insurance contribution for each participating employee
Current insurance stipend for each employee
$225 per month or $2,700 per year Not required to participate in school insurance $83.33 per month or $1,000 per year
Cost included in budget – all funds District paid health insurance Stipends (incl in salaries) Employees paid 2013-14
$529,226 $330,000 $799,500
Group term life insurance Worker’s compensation Medicare & Social Security Unemployment Teacher retirement (district pays) Teacher retirement (state pays)
$7,560 $26,227 $149,271 $11,090 $375,022 $599,263
Utilities Consulting services Maintenance & repair Legal & audit Leases ESC services Tax collection & appraisal Total
$1,415,584
Instructional & textbooks Maintenance Office Food service Transportation & fuel Band & athletics
Total
$1,810,179
Computers & printers Desk & chair replacements Maintenance & transportation Office equipment Library books & media
Total
$423,861
Travel & training Insurance – property, liability & fleet Software updates & licenses Payments to CCSSA Fees & dues
Total
$1,084,752
Bond principal & interest Computer & copier leases
Total
$1,133,167
General Fund
Special Revenue Funds
Debt Service Fund
Totals
Revenues: 5700 - REVENUES FROM LOCAL SOURCES
$
5800 - STATE PROGRAM REVENUES 5900 - FEDERAL PROGRAM REVENUES Total Revenues
5,854,048 8,441,401 212,942 14,508,391
$
567,192 152,629 3,187,460 3,907,281
$
881,084 54,294 935,378
$
7,302,324 8,648,324 3,400,402 19,351,050
Expenditures:
7,618,477 376,273 51,592 51,875 1,006,872 352,999 189,039 699,278 1,056,743 622,307 1,634,153 48,945 338,892 197,789 129,561 133,009 14,507,804
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
Excess (Deficiency) of Revenues over Expenditures Other Resources (sale of surplus property) Increase (Decrease) in Fund Balance Estimated Fund Balance Last Year Closing Estimated Fund Balance Next Year Closing
$
1,736,336 438,872 345,796 82,985 1,037,868 72,750 148,260 5,814 38,600 3,907,281
935,378 935,378
9,354,813 376,273 51,592 490,747 1,006,872 698,795 189,039 782,263 1,037,868 1,129,493 770,567 1,639,967 48,945 338,892 1,133,167 168,161 133,009 19,350,463
587 46,080 46,667
-
-
587 46,080 46,667
7,287,335 7,334,002
1,268,353 1,268,353
53,152 53,152
8,608,840 8,655,507
$
$
$
17%
38%
45%
5700 - REVENUES FROM LOCAL SOURCES 5800 - STATE PROGRAM REVENUES
5900 - FEDERAL PROGRAM REVENUES
Other Operating Costs 6% Supplies & Materials 9% Contracted Services 7%
Debt Service 6%
Equipment 2%
Salaries & Benefits 70%
Security services 0% Maintenance & operations 8%
SSA – special education Technology services 1% 2% Debt service 6%
Tax Appraisals 1%
General administration 4% Instruction 48%
Extracurricular activities 6% Food services 5%
Student transportation 4% Health services 1% Counseling & diagnostic services Staff Campus Instructional 4% administration administration development 0% 5% 3%
Library services 2%
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 Pays for teacher salaries and benefits, classroom resources, libraries, counseling and nursing services, utilities, 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, and 21st CCLC Afterschool Program
Debt Service Fund
Funded by local taxes and state existing debt allotment, 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 $11,696,500 Debt service for 2014-15
Principal $620,000 Interest $399,766
Maturity 2010A - 3/15/2025 2010B - 8/15/2021 2010C – 8/15/2035
2014 - $486,209,218
2013 - $484,238,114
2012 - $516,827,611
Maintenance tax rate
Unchanged at $1.04 per $100 valuation
Debt service tax rate
2013 rate $0.169 2014 decrease to $0.166394
Enrollment decreased in 2013-14 by 1% Projecting 1% decrease for 2014-15 Estimated attendance rate 95.5% Projected enrollment 1,773 Projected ADA 1,667
In 2013, the 83rd Legislature restored some funding 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 Revenue increase 2013-14 = 2,378 @ $185 = $439,930 2014-15 = 2,378 @ $275 = $653,950
On August 28, 2014 State Judge John Dietz filed his final written ruling on the ongoing school finance litigation case. Dietz said funding was inadequate and unfairly distributed among schools in wealthy and poor areas. He found the system to be inequitable, unsuitable, and inadequate in violation of Article VII, §1 of the Texas Constitution. Dietz also ruled that districts do not have meaningful discretion to adopt property tax rates below the statutory maximum, creating, in effect, an unconstitutional state ad valorem tax, in violation of Article VIII, §1-e of the Constitution. The lawsuit arose from the Legislature cutting $5.4 billion from classroom funding in 2011, prompting more than 600 school districts to sue. AISD joined this case as a member of the Texas Taxpayer & Student Fairness Coalition. If the ruling is appealed to the Supreme Court and this decision is upheld, the Legislature will be required to devise a new funding scheme. The appeal may not be completed in time for the 2015 Legislative session.
Increase salaries 1% All staff included in proposed 1% Midpoint calculation used for raises Teachers in years 5 – 20 to receive additional adjustments to move closer to market Increases total by category:
Teachers Administrative/Professional Clerical /Paraprofessional Auxiliary
Total
$144,417 $20,920 $14,417 $11,265 $191,019
2013-14 Years of Experience
2013-14 Salary
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
1.01% General Pay Increase $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430 430
Additional Adjustment
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
300 700 976 1,176 1,426 1,500 1,500 1,500 1,500 1,530 1,550 1,350 1,284 1,284 1,140 1,050
2014-15 Years of Experience 0 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20+
2014-15 Proposed Salary $ 33,000 $ 33,430 $ 33,755 $ 33,955 $ 34,155 $ 34,655 $ 35,255 $ 35,955 $ 36,755 $ 37,705 $ 38,629 $ 39,579 $ 40,529 $ 41,479 $ 42,459 $ 43,449 $ 44,149 $ 44,899 $ 45,799 $ 46,535 $ 47,255
Professionals
Teachers, counselors, diagnosticians, speech therapists, administrators – all contracted staff
Paraprofessionals
$9,472,752
$2,752,472
Aides, bus drivers, maintenance, custodial, cafeteria, secretaries – all auxiliary staff
Substitutes
Total
$159,300 $12,384,524
Current health insurance contribution for each participating employee
Current insurance stipend for each employee
$225 per month or $2,700 per year Not required to participate in school insurance $83.33 per month or $1,000 per year
Cost included in budget – all funds District paid health insurance Stipends (incl in salaries) Employees paid 2013-14
$529,226 $330,000 $799,500
Group term life insurance Worker’s compensation Medicare & Social Security Unemployment Teacher retirement (district pays) Teacher retirement (state pays)
$7,560 $26,227 $149,271 $11,090 $375,022 $599,263
Utilities Consulting services Maintenance & repair Legal & audit Leases ESC services Tax collection & appraisal Total
$1,415,584
Instructional & textbooks Maintenance Office Food service Transportation & fuel Band & athletics
Total
$1,810,179
Computers & printers Desk & chair replacements Maintenance & transportation Office equipment Library books & media
Total
$423,861
Travel & training Insurance – property, liability & fleet Software updates & licenses Payments to CCSSA Fees & dues
Total
$1,084,752
Bond principal & interest Computer & copier leases
Total
$1,133,167
General Fund
Special Revenue Funds
Debt Service Fund
Totals
Revenues: 5700 - REVENUES FROM LOCAL SOURCES
$
5800 - STATE PROGRAM REVENUES 5900 - FEDERAL PROGRAM REVENUES Total Revenues
5,854,048 8,441,401 212,942 14,508,391
$
567,192 152,629 3,187,460 3,907,281
$
881,084 54,294 935,378
$
7,302,324 8,648,324 3,400,402 19,351,050
Expenditures:
7,618,477 376,273 51,592 51,875 1,006,872 352,999 189,039 699,278 1,056,743 622,307 1,634,153 48,945 338,892 197,789 129,561 133,009 14,507,804
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
Excess (Deficiency) of Revenues over Expenditures Other Resources (sale of surplus property) Increase (Decrease) in Fund Balance Estimated Fund Balance Last Year Closing Estimated Fund Balance Next Year Closing
$
1,736,336 438,872 345,796 82,985 1,037,868 72,750 148,260 5,814 38,600 3,907,281
935,378 935,378
9,354,813 376,273 51,592 490,747 1,006,872 698,795 189,039 782,263 1,037,868 1,129,493 770,567 1,639,967 48,945 338,892 1,133,167 168,161 133,009 19,350,463
587 46,080 46,667
-
-
587 46,080 46,667
7,287,335 7,334,002
1,268,353 1,268,353
53,152 53,152
8,608,840 8,655,507
$
$
$
17%
38%
45%
5700 - REVENUES FROM LOCAL SOURCES 5800 - STATE PROGRAM REVENUES
5900 - FEDERAL PROGRAM REVENUES
Other Operating Costs 6% Supplies & Materials 9% Contracted Services 7%
Debt Service 6%
Equipment 2%
Salaries & Benefits 70%
Security services 0% Maintenance & operations 8%
SSA – special education Technology services 1% 2% Debt service 6%
Tax Appraisals 1%
General administration 4% Instruction 48%
Extracurricular activities 6% Food services 5%
Student transportation 4% Health services 1% Counseling & diagnostic services Staff Campus Instructional 4% administration administration development 0% 5% 3%
Library services 2%
