Budget Workshop 2015-2016
Budget Workshop 2015-2016
The budget is the district’s plan to produce educational excellence expressed in terms of dollars. The budget addresses at least three important functions: o Planning o Communicating o Monitoring Typical areas assessed during the budgeting process: ADA/State funding Fund balance Payroll cost Tax effort
Board required to adopt budget for funds: General Fund 181 – Athletic 182 – Athletic Facility Rental 198 – Technology 199 – District General fund Food Service 240 Debt Service 599 Budget to be approved at June Meeting
General Fund Budget - Working Draft
181 182 198 199
– – – –
Athletics Athletic Facility Rental Technology General Fund
Fund 181 through 198 all roll into the General Fund 199 for reporting purposes. The General Fund working draft is presented with fund 181 through 198 rolled into fund 199.
General Fund Projected Budget
Projected Revenue
$15,163,116
Projected Expenditures
$14,997,944
Difference
$165,172
General Fund Budget - Working Draft Revenue Components State Funding M & O Taxes Prekindergarten tuition Athletic Gate Collections Interest Earnings Technology Equipment Repair
General Fund Budget - Working Draft Revenue Components Local
State
Federal
0% 43% 57%
General Fund Budget - Working Draft Revenue Projections Property value history comparison Year
Preliminary Value
(Freeze Adjusted Taxable Value)
Certified Value
(Freeze Adjusted Taxable Value)
Change
2013
$530,348,911.00
$502,614,641.00
($27,734,270.00)
2014
$516,443,144.00
$506,335,901.00
($10,107,243.00)
2015
$558,060,941.00
-
-
Certified Values released in July of each year
General Fund Budget - Working Draft Revenue Projections Maintenance & Operations Preliminary Freeze Adj. Taxable Value 14-15 Adopted Tax Rate
$558,060,941 $1.0401 $580,439,185
Divide Per $100.00 Value Add Frozen M&O Percentage (87%) Total Tax Collections @ 100% Collection Rate Percentage Estimated M&O Tax Collections
2% Decrease
5% Decrease
$546,899,722 $530,157,893 $1.0401
$1.0401
$568,830,400 $551,417,227
$100.00
$100
$100
$5,804,392
$5,688,304
$5,514,172
$681,594
$681,594
$681,594
$6,485,986
$6,369,898
$6,195,766
99%
99%
99%
$6,421,126
$6,306,199
$6,133,808
General Fund Budget - Working Draft Revenue Projections State funding revenue comparison Year
ADA
Revenue
Percentage Change
2012-2013
1787.867
$7,936,824.00
-
2013-2014
1794.169
$8,701,522.00
.3% Increase
2014-2015
1736.038
$8,558,848.00
3% Decrease
2015-2016
1736.038
$8,322,991.00
No Change
2015-2016
1683.956
$7,954,538.00
3% Decrease
2015-2016
1649.236
$7,754,255.00
5% Decrease
State funding is calculated using average daily attendance
General Fund Budget - Working Draft Expenditure Projections Payroll
Contracted Services
Supplies
Other Operating Cost
Debt Service
Capital Outlay
5%
6%
2%
0%
10%
77%
11 21 33 41 53 99
– – – – – –
General Fund Budget - Working Draft
Instruction Instructional Leadership Health Services General Administration Networking Other Govt. Charges
1%
12 23 34 51 71
3%
– – – – –
Media Services Campus Leadership Student Transportation Facilities & Maintenance Debt Service
6% 7%
2%
Curriculum & Staff Dev Guidance & Counseling Extracurricular Activities School Security SSA
50%
6%
1%
– – – – –
2% 2%
2%
13%
4%
13 31 36 52 93
0% 1% 1%
Projected Budget by Function Function
2014-2015 Budgeted Expenditures
2015-2016 Estimated Expenditure
Change Inc/(Dec)
$7,701,699.00
$7,488,443
$(213,256)
12 – Media Services
$178,426.00
$180,333
$1,901
13 – Curriculum & Staff Dev
$174,072.00
$191,403
$16,971
$4,081.00
$5,900
$1,819
$1,090,082.00
$1,114,672
$24,590
$332,339.00
$334,338
$2,001
$81,910.00
$100,993
$19,083
34 – Student Transportation
$496,428.00
$554,557
$58,129
36 – Extracurricular Activities
$835,057.00
$829,937
$(5,120)
41 – General Administration
$803,417.00
$903,845
$100,428
51 – Facilities & Maintenance
$1,862,183.00
$1,901,217
$39,034
$81,589.00
$83,895
$2,306
53 – Networking
$563,585.00
$407,181
$(156,404)
71 – Debt Service
$1,141,829.34
$276,230
$(865,599.34)
93 – SSA
$305,000.00
$325,000
$20,000
99 – Other Govt. Charges
$285,000.00
$300,000
$15,000
$15,936,697.34
$14,997,944
$(938,703.34)
11 – Instruction
21 – Instructional Leadership 23 – Campus Leadership 31 – Guidance & Counseling 33 – Health Services
52 – School Security
Totals
General Fund Budget - Working Draft Function
Explanation
11 – Instruction
Staffing Changes
13 – Curriculum & Staff Dev
Curriculum Enhancement, recode existing position
23 – Campus Leadership
Staff Changes
33 – Health Services
Additional Position RN
34 – Student Transportation
Additional position in 14-15, Fuel Cost
41 – General Administration
Recode TxEIS & AESOP Software from 53, Additional Position
51 – Facilities & Maintenance
Emergency Contingencies
53 – Networking
Recode TxEIS, AESOP, and existing position
71 – Debt Service
Paid off Maint. Tax. Note
93 – SSA
Increased SSA Co-op Cost
99 – Other Govt. Charges
Increased CAD Cost
Function
Projected Budget Per Student
2015-2016 Estimated Expenditure
Per Student 1898
$7,488,443
$3,945.43
12 – Media Services
$180,333
$95.00
13 – Curriculum & Staff Dev
$191,403
$100.84
$5,900
$3.11
$1,114,672
$587.29
31 – Guidance & Counseling
$334,338
$176.15
33 – Health Services
$100,993
$53.21
34 – Student Transportation
$554,557
$292.18
36 – Extracurricular Activities
$829,937
$437.26
41 – General Administration
$903,845
$476.21
51 – Facilities & Maintenance
$1,901,217
$1,001.69
$83,895
$44.20
53 – Networking
$407,181
$214.53
71 – Debt Service
$276,230
$145.53
93 – SSA
$325,000
$171.23
99 – Other Govt. Charges
$300,000
$158.06
$14,997,944
$7,902
11 – Instruction
21 – Instructional Leadership 23 – Campus Leadership
52 – School Security
Totals
Bonham ISD Public Hearing for 2015-2016 June 15, 2015 6:00 PM Bonham ISD Board Room Budget adoption to follow public hearing in regular scheduled board meeting.
Information on adding an additional Kindergarten and First Grade Teacher
Start-up Cost
Supplies
$12,000
Technology
$5,000
Facilities
$15,000 Total
$32,000
Payroll Cost Option A – Hire two new teachers
$87,000
Option B – Hire one new teacher Reassign one instructional coach
$43,500
Option C – Reassign two instructional coaches
No Added Payroll Cost
The budget is the district’s plan to produce educational excellence expressed in terms of dollars. The budget addresses at least three important functions: o Planning o Communicating o Monitoring Typical areas assessed during the budgeting process: ADA/State funding Fund balance Payroll cost Tax effort
Board required to adopt budget for funds: General Fund 181 – Athletic 182 – Athletic Facility Rental 198 – Technology 199 – District General fund Food Service 240 Debt Service 599 Budget to be approved at June Meeting
General Fund Budget - Working Draft
181 182 198 199
– – – –
Athletics Athletic Facility Rental Technology General Fund
Fund 181 through 198 all roll into the General Fund 199 for reporting purposes. The General Fund working draft is presented with fund 181 through 198 rolled into fund 199.
General Fund Projected Budget
Projected Revenue
$15,163,116
Projected Expenditures
$14,997,944
Difference
$165,172
General Fund Budget - Working Draft Revenue Components State Funding M & O Taxes Prekindergarten tuition Athletic Gate Collections Interest Earnings Technology Equipment Repair
General Fund Budget - Working Draft Revenue Components Local
State
Federal
0% 43% 57%
General Fund Budget - Working Draft Revenue Projections Property value history comparison Year
Preliminary Value
(Freeze Adjusted Taxable Value)
Certified Value
(Freeze Adjusted Taxable Value)
Change
2013
$530,348,911.00
$502,614,641.00
($27,734,270.00)
2014
$516,443,144.00
$506,335,901.00
($10,107,243.00)
2015
$558,060,941.00
-
-
Certified Values released in July of each year
General Fund Budget - Working Draft Revenue Projections Maintenance & Operations Preliminary Freeze Adj. Taxable Value 14-15 Adopted Tax Rate
$558,060,941 $1.0401 $580,439,185
Divide Per $100.00 Value Add Frozen M&O Percentage (87%) Total Tax Collections @ 100% Collection Rate Percentage Estimated M&O Tax Collections
2% Decrease
5% Decrease
$546,899,722 $530,157,893 $1.0401
$1.0401
$568,830,400 $551,417,227
$100.00
$100
$100
$5,804,392
$5,688,304
$5,514,172
$681,594
$681,594
$681,594
$6,485,986
$6,369,898
$6,195,766
99%
99%
99%
$6,421,126
$6,306,199
$6,133,808
General Fund Budget - Working Draft Revenue Projections State funding revenue comparison Year
ADA
Revenue
Percentage Change
2012-2013
1787.867
$7,936,824.00
-
2013-2014
1794.169
$8,701,522.00
.3% Increase
2014-2015
1736.038
$8,558,848.00
3% Decrease
2015-2016
1736.038
$8,322,991.00
No Change
2015-2016
1683.956
$7,954,538.00
3% Decrease
2015-2016
1649.236
$7,754,255.00
5% Decrease
State funding is calculated using average daily attendance
General Fund Budget - Working Draft Expenditure Projections Payroll
Contracted Services
Supplies
Other Operating Cost
Debt Service
Capital Outlay
5%
6%
2%
0%
10%
77%
11 21 33 41 53 99
– – – – – –
General Fund Budget - Working Draft
Instruction Instructional Leadership Health Services General Administration Networking Other Govt. Charges
1%
12 23 34 51 71
3%
– – – – –
Media Services Campus Leadership Student Transportation Facilities & Maintenance Debt Service
6% 7%
2%
Curriculum & Staff Dev Guidance & Counseling Extracurricular Activities School Security SSA
50%
6%
1%
– – – – –
2% 2%
2%
13%
4%
13 31 36 52 93
0% 1% 1%
Projected Budget by Function Function
2014-2015 Budgeted Expenditures
2015-2016 Estimated Expenditure
Change Inc/(Dec)
$7,701,699.00
$7,488,443
$(213,256)
12 – Media Services
$178,426.00
$180,333
$1,901
13 – Curriculum & Staff Dev
$174,072.00
$191,403
$16,971
$4,081.00
$5,900
$1,819
$1,090,082.00
$1,114,672
$24,590
$332,339.00
$334,338
$2,001
$81,910.00
$100,993
$19,083
34 – Student Transportation
$496,428.00
$554,557
$58,129
36 – Extracurricular Activities
$835,057.00
$829,937
$(5,120)
41 – General Administration
$803,417.00
$903,845
$100,428
51 – Facilities & Maintenance
$1,862,183.00
$1,901,217
$39,034
$81,589.00
$83,895
$2,306
53 – Networking
$563,585.00
$407,181
$(156,404)
71 – Debt Service
$1,141,829.34
$276,230
$(865,599.34)
93 – SSA
$305,000.00
$325,000
$20,000
99 – Other Govt. Charges
$285,000.00
$300,000
$15,000
$15,936,697.34
$14,997,944
$(938,703.34)
11 – Instruction
21 – Instructional Leadership 23 – Campus Leadership 31 – Guidance & Counseling 33 – Health Services
52 – School Security
Totals
General Fund Budget - Working Draft Function
Explanation
11 – Instruction
Staffing Changes
13 – Curriculum & Staff Dev
Curriculum Enhancement, recode existing position
23 – Campus Leadership
Staff Changes
33 – Health Services
Additional Position RN
34 – Student Transportation
Additional position in 14-15, Fuel Cost
41 – General Administration
Recode TxEIS & AESOP Software from 53, Additional Position
51 – Facilities & Maintenance
Emergency Contingencies
53 – Networking
Recode TxEIS, AESOP, and existing position
71 – Debt Service
Paid off Maint. Tax. Note
93 – SSA
Increased SSA Co-op Cost
99 – Other Govt. Charges
Increased CAD Cost
Function
Projected Budget Per Student
2015-2016 Estimated Expenditure
Per Student 1898
$7,488,443
$3,945.43
12 – Media Services
$180,333
$95.00
13 – Curriculum & Staff Dev
$191,403
$100.84
$5,900
$3.11
$1,114,672
$587.29
31 – Guidance & Counseling
$334,338
$176.15
33 – Health Services
$100,993
$53.21
34 – Student Transportation
$554,557
$292.18
36 – Extracurricular Activities
$829,937
$437.26
41 – General Administration
$903,845
$476.21
51 – Facilities & Maintenance
$1,901,217
$1,001.69
$83,895
$44.20
53 – Networking
$407,181
$214.53
71 – Debt Service
$276,230
$145.53
93 – SSA
$325,000
$171.23
99 – Other Govt. Charges
$300,000
$158.06
$14,997,944
$7,902
11 – Instruction
21 – Instructional Leadership 23 – Campus Leadership
52 – School Security
Totals
Bonham ISD Public Hearing for 2015-2016 June 15, 2015 6:00 PM Bonham ISD Board Room Budget adoption to follow public hearing in regular scheduled board meeting.
Information on adding an additional Kindergarten and First Grade Teacher
Start-up Cost
Supplies
$12,000
Technology
$5,000
Facilities
$15,000 Total
$32,000
Payroll Cost Option A – Hire two new teachers
$87,000
Option B – Hire one new teacher Reassign one instructional coach
$43,500
Option C – Reassign two instructional coaches
No Added Payroll Cost
