2016-2017 · Proposed Budget Message i Brian T. Shumate, Ph.D. Superintendent of Schools ph...

2016-2017

MEDFORD SCHOOL DISTRICT 549C

APPROVED BUDGET

Fiscal Year 2016-17

Successful Students Today ~ Successful Citizens Tomorrow

Fiscal Year 2016-17 Approved Budget

BUDGET COMMITTEE School Board Members Lilia Caballero Michael Campbell Janet Lightheart Larry Nicholson Tricia Prendergast Karen Starchvick (Vice Chair) Jeff Thomas (Chair) Community Members Kevin Christiansen Glen Gann James Horner (Vice Chair) Kenneth Lightheart Michael Mayerle Jim Wallan Debbie Tonkin (Chair) Administration Dr. Brian Shumate, Superintendent Michelle Zundel, Chief Academics Officer Kevin Campbell, Director of Secondary Student Achievement Jeanne Grazioli-Krieg, Director of Elementary Student Achievement Tania Tong, Director of Special Education and Student Services Sharilyn Cano, Director of Human Resources Brad Earl, Chief Operations Officer Amy Tiger, Director of Athletics and School Safety Terri Dahl, Supervisor of Federal Programs and Grants

Fiscal Year 2016-17 Table of Contents

Successful Students Today ~ Successful Citizens Tomorrow

Introduction Message from the Superintendent ................................................................................................... i Organization District Overview ....................................................................................................................... 1 School Board Strategic Governance ................................................................................................ 2 Budget Presentation and Process ................................................................................................... 4 District Leadership ....................................................................................................................... 5 Financial All District Funds ......................................................................................................................... 7 Staffing Summary ............................................................................................................ 8 Staffing by Function .......................................................................................................... 9 General Fund Fund Balance Projection ................................................................................................... 10 Resources and Requirements Summary .............................................................................. 11 Resources by Source Summary ......................................................................................... 12 Source Detail – Local, Intermediate and State .......................................................... 13 Resident Average Daily Membership (ADMr) ............................................................. 15 Source Detail – Federal and Other ........................................................................... 16 Source Detail - Beginning Fund Balance ................................................................... 17 Expenditures Summary .................................................................................................... 18 Special Education Spending Summary ..................................................................... 19 Music Programs Spending Summary ........................................................................ 20 Function Detail ..................................................................................................... 21 Object Detail ........................................................................................................ 89 Special Revenue Fund Summary ....................................................................................................................... 95 Budget Detail by Program, Function and Object Federal Programs ................................................................................................. 96 State and Local Programs ...................................................................................... 99 Secondary Athletic Fund ...................................................................................... 100 Food Service Fund .............................................................................................. 101 Project Reserve Fund .......................................................................................... 102 Furniture Replacement Reserve ............................................................................ 106 Other Funds Summary ..................................................................................................................... 107 Budget Detail by Fund, Function and Object Debt Service Fund – General Obligation Bonds ........................................................ 108 Debt Service Fund – Pension Obligation Bonds ........................................................ 109 Capital Projects Fund .......................................................................................... 110 Health Insurance Fund ........................................................................................ 111 Hull Memorial Fund ............................................................................................. 112 Student Scholarships Fund ................................................................................... 113 Student Body Fund ............................................................................................. 114 Information Revenue Sources ..................................................................................................................... 115 Glossary ................................................................................................................................. 117 Appendix Resolutions ED Forms Publication Notices Budget Roadmaps

Introduction

Proposed Budget Message

i

Brian T. Shumate, Ph.D. Superintendent of Schools

ph 541-842-5002 fax 541-842-1087

April 18, 2016 To the Medford School District 549c Budget Committee:

Since arriving in July 2014, I have been honored and humbled to be the Superintendent of the Medford

School District. The School District sits on a solid foundation based on traditions of performance, pride,

loyalty and a competitive spirit. The District also has a tradition of good management, community support

and fiscal responsibility. The Medford School District is well positioned to become the Premier School

District in the state of Oregon based on the traditions of the past, excellent support and oversight, and a

spirit of innovation based on a vision for the future. We truly believe that all of our students can succeed

and should be able to find their place in our District. It is the District’s responsibility to meet each student

where they are and to mold our instructional program to meet each student’s needs.

The Medford School District is fortunate to have a highly qualified teaching staff who bring fresh techniques

and innovative ideas with them into the classroom. Our teachers meet regularly in professional learning

communities to review student work and to create common assessments, review student results through

data analysis and to prescribe tiered interventions based on individual student needs. Our teachers,

principals and staff genuinely care about our students and will do whatever is necessary to ensure their

success.

I would like to express my appreciation to the members of the Budget Committee and the School Board for

your support last year during my first budget cycle at the Medford School District as well as this year as we

move forward in an ever changing funding landscape. Last year we set in motion a plan to fully address the

District’s lower than state average graduation results and mediocre student performance on statewide

accountability assessments. In our initial efforts, we focused on short‐term solutions as well as to begin

systemic changes that should show long term benefits for all students. In the coming year, we will attempt

to maintain most of our strategic initiatives while proposing a balanced budget.

Seeing Results: The District is already beginning to see improved results. We were proud to learn in January

that our School District was mentioned specifically by the Deputy Superintendent of Public Instruction,

Salam Noor, in his media release regarding statewide graduation results, “One school district that saw a

significant increase in graduation rates last year was Medford. While graduation rates for large districts

tend to change slowly, Medford saw a ten percent one‐year increase, going from a 4‐year graduation rate

of 65 percent in 2013‐14 (well‐below the statewide average) to 75 percent in 2014‐15.” Our attendance

rates are also continuing to improve and our District enrollment continues to rise with reduced attrition

throughout the school year.


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Investments for Success in 2015‐16: The successes we have enjoyed were founded in putting students first

in every decision we make. My budget message last year described a five‐year plan to achieve success in

attaining our School Board’s adopted goals. Last year, we strategically set out to 1) increase class time for

students, 2) implement career pathways, 3) expand dual credit and articulated credit offerings and 4) to

improve education effectiveness and efficiency. We have taken strides in all four areas this year and

momentum is building as we approach the second year of the plan.

This year we first made purposeful strides toward maximizing the amount of time every student spends

with a quality teacher. The 2016‐17 school year will be the second year of full‐day kindergarten and our

first opportunity to assess the learning readiness of our first graders after they experienced an expanded

learning program. We balanced the class schedule between our two primary high schools by increasing

instruction time at one of our high schools. We set higher expectations for high school student class loads

and we are observing positive increases in credit acquisition results by our students in 9th and 10th grades

which means more students are on track to graduate on time. We launched the Medford After School

(MAS) Program at Howard, Roosevelt and Washington elementary schools. Participation at all three of the

elementary MAS locations has exceeded expectations with 85 to 90 students per location. Anecdotally, we

have observed positive outcomes for most students and will be evaluating student progress when Smarter

Balanced results are released in August. We know that the greatest chance to change the trajectory of

students’ lives and to improve student achievement is to maximize the amount of time a student spends

with a highly qualified, highly trained and caring staff.

Our second strategy was to embark on creating connections and affiliation for every student, especially at

the secondary level, with focused Pathways. We believe that every high school, and potentially middle

school student, should find connections, meaning and understanding in their daily school lives by being

involved in a focused Pathway of their choosing based on each student’s knowledge, skills, abilities and

interests.

Our third strategy was to expand the college‐going culture by refining our dual and articulated credit

offerings. We are engaged with our post‐secondary partners to refine and expand all dual and articulated

credit opportunities for students. We believe that every student should experience a college‐like

experience while in high school by graduating with a college entrance exam score (i.e., ACT score), by

having applied to and be accepted to college, and by having the ability to earn college credit or an industry

certification while in high school.

Our fourth strategy is to improve education effectiveness and efficiency through greater implementation of

technology in the classroom. In the 2014‐15 school year, our District made its first large investment into

moving from traditional textbooks to more electronic presentation with the purchase of Chromebooks for

the secondary English Language Arts (ELA) adoption. In 2016‐17, the District proposes to implement

Chromebooks for the 2nd‐6th grade portion of the K‐6 ELA adoption. The Chromebooks purchased this year

will also enhance the Math and Science curriculum adoptions in the coming years as well. District educators

will be assessing the possibility of implementing open source curriculum in the future.


iii

We have made progress in each of these four areas and will continue to do so. Last year’s goals and budget

were aligned to make progress toward achieving our Board goals. Our Board goals are:

1. Extend student learning beyond proficiency by encouraging ALL students to attain mastery of all

Oregon State Academic Standards.

2. Promote a school environment of equity in which ALL students find connections, meaning, and

understanding in their daily school experiences.

3. Ensure that each elementary student reads at grade level by the end of 3rd grade.

4. Accelerate the learning for ALL students who perform below grade level, bringing them up to grade

level by the end of the school year.

5. Increase the graduation rate (80% by 2017, 90% by 2020).

In 2015‐16, to achieve more positive outcomes for students, we employed a two‐pronged approach; first

we focused on immediate solutions to improve student performance and graduation rates and secondly,

we instituted substantive initiatives that would have more long lasting, systemic effects. To achieve short

term results, we focused on a data‐driven approach in our high schools by answering these types of

questions: How do we know that every student is reaching proficiency? And, how many students are on

track to graduate? As an example, we tracked each student’s progress toward graduation and provided

just‐in‐time interventions to move more students toward graduating on time.

In the current year, to focus on systemic changes, we made several targeted investments, which were

noted in last year’s budget message, to allow for future student success. They were:

Investment 1: Initiate Medford Prep Program (8.5 Program) Board Goals 1, 4, 5

Investment 2: Launch Project Lead the Way (PLTW) Pre‐Engineering & Bio‐Medical

Board Goals 2, 5

Investment 3: Implement Full‐Day Kindergarten at all 14 Elementary Schools

Board Goals 1, 3, 4, 5

Investment 4: Insource Extended Day Learning Programs Board Goals 1, 3, 4

Investment 5: Reinstate Parent‐Teacher Conferences Board Goals 1, 3, 4, 5

Investment 6: Introduce Bulldogs to Raiders Program Board Goals 2, 4, 5


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As the summer progressed, we also purposefully and strategically invested in reducing class sizes at the

elementary level. We utilized all 9 elementary reserve teaching positions (in the original 2015‐16 budget)

and added an additional 8.5 elementary positions, through the budget amendment process, for a total of

17.5 additional teachers at the elementary level. These teachers were used to reduce elementary class sizes

at various schools and grades across the District. This effort has proven extremely fruitful as teachers and

parents feel that our smaller class sizes are allowing teachers to reach every student and provide

differentiated instruction and support to maximize student achievement. We have continued to invest in

our music and arts programs and expand our career and technical education programs; to promote our

college going culture, we invested in having all current juniors take the ACT test.

We know it is important to set lofty goals and equally important to hold ourselves accountable for getting

results for students. We plan to take additional steps to improve our graduation rate in the coming years

and enhance our graduates’ opportunities for post‐secondary success. As with any plan, external factors

may arise that will cause us to reprioritize the plan. It is prudent to evaluate the results of the plan from

time to time and to be flexible enough to modify the plan as necessary. There may be some redirection in

the coming year.

Funding Outlook: The primary budgetary risk facing our District in the coming years will be to support an

ever increasing compensation cost structure that is outpacing increases in school funding. Because most of

our expenses are incurred in personnel costs (approximately 84%), the majority of cost increases are

realized in salary and benefits. The greatest financial challenge in the public sector, particularly in

education, is in the area of benefits.

It has been well communicated that the Oregon Supreme Court reversed legislative reforms to the Public

Employees Retirement System (PERS), primarily those reforms seen in Senate Bill 822 (SB822). This change

is expected to increase Medford School District employer contributions to PERS by 20% to 40% (or $2.2

million to $4.4 million) per biennium for the years 2017‐19, 2019‐21 and 2021‐23. The November 2015

Milliman PERS Actuarial Report notes the retirement plan is 75% funded as of December 31, 2014. The

increase in public employer contributions is necessary to strengthen the retirement system for all current

retirees, as well as our current employees who will benefit in years to come. Absent changes at the state

level, this action alone brings to the Medford School District the risk of future budget reductions. While the

District’s PERS rates will remain the same next year, we have been notified there will be a significant

increase in the 2017‐19 biennium. It is the District’s responsibility to plan accordingly for inevitable rate

increases. In November 2015, the District set aside roughly $2.3 million in this fiscal year (2015‐16) as a first

step toward preparing for the rate increase coming in July of 2017.

Funding for schools has increased at just under 4% per annum on average over the last decade. However,

we have been informed by state officials that the combination of what is expected in funding and the

expected increase in PERS costs may shrink funds available to support students by 3% to 5% in the next

biennium. These factors are important because it is the responsibility of the District to prepare and

maintain a budget that meets the needs of our current students while planning for a potentially tenuous

financial future.


v

Lower Reserves and a Balanced Budget: The adopted budget for Fiscal Year 2015‐16 included the planned

use of a portion of the District’s reserves to invest in better student outcomes. After several 2015‐16

amendments to the budget, we are currently forecasting a year‐end General Fund reserve minimum of 5%.

Over the past several years, we strategically spent contingency funds in our Project Reserves and Furniture

Replacement Grant funds for items such as kindergarten modular units and musical instruments.

With relatively small reserve balances in place, I will present to you a balanced budget for 2016‐17. In order

to balance the budget to offset 2015‐16 deficit spending of $4.5 million and to fund $5.3 million of cost

increases including compensation increases (e.g., salaries, medical insurance, PERS contributions) partially

offset by $3.3 million of incremental revenue, we must reduce our spending fiscal year 2016‐17 by $6.5

million. A large portion of this $6.5 million spending reduction will come from $4.3 million of reduced

transfers to other funds with the remaining $2.2 million will come from restructuring and cost reductions.

In anticipation of expenses exceeding 2016‐17 revenues, I have tasked District leadership, with input from

the Administrative Council, to generate substantive strategies to operate the District more efficiently and

to prioritize services. The plan is as follows:

Revenue in the Second Year of the 2015‐17 Biennium: When the Oregon Legislature initially approved

funding for schools in the 2015 legislative session, it prescribed funding 50% of the allocation in the first

year and the remaining 50% in the second year. Near the end of the session, the legislature increased

funding for schools based on positive state economic projections. The extra funds were targeted to the

second year of the biennium, which means the Medford School District will receive approximately $3.3

million, or 2.7%, in additional funding in the General Fund next year compared to this year. However, after

subtracting the amount that will be passed through to Medford School District charter schools and the

costs of educating additional special education students insourced from SOESD, the net 2016‐17 increase is

$2.1 million (or 1.7%). Note ‐ funding for the General Fund in 2015‐16 was $122.5 million compared to the

projected funding of $125.8 million in 2016‐17. This funding increase will not cover current year deficit

spending, our rising costs and maintain levels of service to students.

Contractual Obligations and Rising Insurance Costs: The Medford School District, like all other school

districts, is a people business. The majority of our expenses are incurred in employee costs (i.e., payroll,

benefits) which equate to approximately 84% of the District’s General Fund budget after charter school

pass‐through funding is excluded. We expect our costs to increase approximately $5.3 million next year

primarily driven by the following General Fund areas:

Contractual pay increases for employees ($2.4 million), which include a 2% cost of living adjustment (COLA) in pay for all employees and step increases in pay for all eligible employees.

Medical expenses are expected to increase next year ($1.2 million) assuming a 7% growth in cost versus the current trailing twelve‐month medical cost increase of over 15.6%.

o Note ‐ The District will likely choose to market the PacificSource third party administration/cost schedule in hopes of getting cost savings. If this is done, final costs for the 2016‐17 healthcare plan year (Oct 2016‐Sept 2017) may not be available until July.


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The addition of 11.0 Special Education FTE primarily to support insourcing of Special Education Students from SOESD at a cost of $0.7 million. This is largely offset by a pass through of additional revenue from SOESD.

Services, supplies and fees are up $1.0 million or 4.1%. o $0.475 million due to higher charter school pass‐through payments due to both higher

enrollment and a larger per student allocation from the state o $0.25 million in supplies/fees for students in poverty o $0.17 million for transportation increases o $0.10 million for all other supply service and fee increases

Reduced Transfers Out to Other Funds: Transfers to other funds are reduced by $4.3 million due to not

having to set up a PERS reserve of $2.3 million, reduced capital spending primarily due to not having to

install modular facilities for full‐day kindergarten in 2016‐17 which cost $1.7 million, and $0.3 million less in

curriculum spending.

Balancing the Budget: Below are the key proposed restructuring and spending reductions in the General

Fund budget saving $2.2 million:

Eliminating 7.0 teaching positions in our secondary schools for a savings of $0.7M annually. o 5.0 FTE reduction to better balance class loads across secondary schools o 1.0 FTE reduction from the elimination of the 8.5 Transition program o 1.0 FTE reduction from the elimination of 0.5 Athletic Director positions at both SMHS and

NMHS

Replacing experienced retiring teachers with newer, less experienced teachers nearer to the bottom of the salary schedule, which is expected to save $0.5M next year.

Reducing health care cost increase of $0.5 million in General Fund, by utilizing $0.5 million of Insurance Fund Reserves

Restructuring the Medford After School (MAS) Program including the elimination of 6.0 FTE for an annual savings of $0.2M.

Realizing a $0.2M in total cost savings due to reductions in Worker’s Compensation insurance and unemployment premiums next year due to improved processes implemented by our Human Resources Department.

We expect to see savings of $0.1M through more efficient use of substitutes as well as better overall management by our District leadership team.

Total Restructuring and Spending Reductions: $2.2 Million

This budget honors the desire of the community and the principals to maintain a full school‐year calendar

and to protect lower class sizes at the elementary level by avoiding elementary teacher reductions. This

budget also will continue to fund the Bulldogs to Raiders Program and expand the Project Lead The Way

initiative. This budget plans for a reduction in the direct costs for the MAS Program, but allows for an

external organization to continue the program at a reduced cost.


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The proposed budget is a balanced budget and projects the District ending the year with roughly 5% in

General Fund reserves, but does not include rebuilding needed reserves for projects, especially for

curriculum purchases and expanded utilization of technology. Our priorities in developing a budget are

enhancing student achievement and maintaining financial stability. Future budgets will need to continue to

build appropriate reserve balances.

Staff and Community Input and Support: District leadership received input from many sources as we

prepared this proposed budget. First, we held a budget forum at the District on March 7th. There were

eighty (80) people in attendance including members of the school board, teachers, support staff, parents,

community partners, and students. The purpose of the meeting was for participants to consider the future

of our schools given the complexity of running our District and schools within the current funding

environment and considering the rising cost environment in our schools. We also consulted with the

Administrative Council on two occasions to gather their feedback regarding budget priorities. The feedback

we received during these sessions was invaluable in the development of the proposed budget. As is always

the case in operating schools, whether we are considering adding programs or cutting costs, it is important

to prioritize our spending to get the best possible outcomes for students. Based on our input sessions,

there were two common themes: continue to work to reduce elementary class sizes and continue to

provide a variety of connectors for students such as clubs, activities, arts and athletics.

Looking Toward the Future: As I near the end of my second year as the Superintendent and resident of

Jackson County and Medford, I foresee a need in the near future for expanded community support for

education. It is up to all of us at the Medford School District to utilize every possible resource to maximize

student achievement and to meet our goal of an 80% graduation rate by 2017 and 90% by 2020. To reach

these goals, it will require the continued and expanded support from all of our stakeholders.

The District is experiencing increased enrollment, partially due to community growth and partially due to

growing confidence that our schools are achieving results for students, which causes parents to reconsider

public schools as a preferred option. With growth comes the need for expansion. We have a Long Range

Facilities Plan that describes in detail the steps we will take to ensure students have an optimal learning

environment. The plan starts with boundary adjustments and better utilization of existing facilities before it

gets to building new schools. We attend to these options every year as we plan and prepare for each school

year. However, I expect a need to build a new school or expand or modify an existing school location within

the next five to ten years. The planning for that expansion has already begun and I will look to expand that

process to include key stakeholders as we begin the next school year.

As we demonstrate the ability to achieve results for our students, I will be looking to the community to

stand with us to support greater results, which may include a future local option tax levy and approval of

general obligation bonds to build and/or expand our schools. A local option levy has been passed by many

communities in our state including, but not limited to; Portland, Beaverton and Eugene to add more

supports to their local schools. I will not ask for a local option levy until we have done all we can do to

achieve results within our current funding structure and I pledge to use any additional money from such an

initiative to expand services to students.


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This budget proposal has been developed with a students first mantra and all options have been considered

and analyzed at great length. While we have had to make several strategic spending reductions, we believe

this budget proposal outlines the least disruptive option for students and will maintain many of our goals

that were implemented in 2014‐15 and will keep us on our trajectory to become the Premier School District

in the state of Oregon!

I respectfully submit this budget proposal.

Thank you for your support.

Brian T. Shumate, Ph.D.

Superintendent

Organization

Fiscal Year 2016-17 Organization

Successful Students Today ~ Successful Citizens Tomorrow 1

Jackson County School District No. 549C, also known as the Medford School District (The District), is the ninth largest in Oregon. Serving approximately 13,800 students, the District enrolls approximately two percent of the total K-12 student population within the state. The District, formed in 1959, is located in Jackson County and includes most of the City of Medford, the City of Jacksonville, portions of the City of Central Point, and unincorporated areas of the county. Situated in the Rogue River Valley, the District extends beyond the City of Medford’s urban growth boundary and encompasses approximately 361 square miles. The District operates two comprehensive high schools, two middle schools, 14 elementary schools, one alternative high school, and four charter schools. Historical and projected enrollments are shown below:

The City of Medford, City of Jacksonville, and Jackson County are key partners with the Medford School District. These communities embrace their schools. Businesses, parents and other volunteers generously offer their time and resources to help students. Parks, recreation, after-school and summer programs are provided for children. In addition, citizens of all ages have access to libraries, community centers, parks, educational, social and recreational opportunities. Professionally advanced police and fire departments provide comprehensive emergency response services to residents. The District has a close and unique partnership with the Medford Police Department, which provides security, training, and consultation to all campuses.

District Overview



The Medford School Board recognizes that it has a unique and important role to play in assuring that the school system achieves the results expected by the community and deserved by students. In addition, the board and staff understand the significance of fiscal integrity and accountability. The board accepts the challenge to perform its own duties with the same degree of excellence expected of the Superintendent and all staff members.

District Mission We are a high quality teaching and learning organization

dedicated to preparing all students to graduate with a sound educational foundation,

ready to succeed in post-secondary education, and to be contributing community members

Medford School Board Goals for 2016-17 and beyond On August 13, 2014, the Medford School Board revised its four goals for the District into five goals. The revised goals are as follows:

1. Extend student learning beyond proficiency by encouraging ALL students to attain mastery of all Oregon State Academic Standards. We want our students not only to meet academic standards, but also to grow beyond minimum levels of proficiency.

2. Promote a school environment in which ALL students find connections,

meaning, and understanding in their daily school experiences. Secondary students will be affiliated and connected to school pathways (sequences of courses, programs, co-curricular activities, post-secondary connections) of their choosing, in which they express interest and find relevance.

3. Ensure that each elementary student reads at grade level by the end of the 3rd grade. Beginning in Kindergarten, all students will be assessed in reading and will be provided with any and all necessary instruction and interventions to ensure each student reads at grade level by the end of the 3rd grade.

4. Accelerate the learning for all students who preform below grade level, bringing them up to grade level by the end of the school year. ALL struggling students will be afforded the opportunity to receive specific, focused, and individualized interventions to ensure they perform at grade level in all academic areas by the end of the school year. Further, we expect Special Education students to meet all Individual Education Plan (IEP) goals each year. We expect English Language Learners (ELL) to make at least a year’s growth in language acquisition and exit the ELL program in at most five years. We expect ELL students who exit the ELL program at the end of 7th grade to graduate from high school in four years.

School Board Strategic Governance



5. Increase the graduation rate. A high school diploma is a foundational credential. We want our students to complete a rigorous and focused academic program of studies, earn a credentialed diploma whereby each student can earn dual credit, articulated credit, or an industry certification, and have a credible working plan for their growth and training at the post-secondary level. We expect an annual district graduation rate of 80% by 2017, 90% by 2020, and 100% by 2025.

School system performance is monitored regularly to assure that reasonable progress is being made toward achieving these goals. This budget attends to these goals as well as all federal and state requirements for public schools.

School Board Strategic Governance (continued)



Each year, the District prepares a budget according to Oregon budget law and school board policy. At the center of budget development are the school board mission, values, goals, and guiding principles. The primary objective is to present budget information in a manner that provides a clear and accurate account of the District’s financial position, educational programs, and services for the coming fiscal year. The budget acts as a business and operating plan for the fiscal year, and is revised as necessary. Budgets are presented on the modified accrual basis of accounting for all governmental funds. This is consistent with Generally Accepted Accounting Principles (GAAP). A balanced budget by fund is required. Unencumbered annual appropriations lapse at the end of each fiscal year. The budget is designed to help ensure fiscal transparency, efficiency, effectiveness and integrity. The Business department and administration continually monitor all budgeted accounts and establish internal controls over all expenditures. The budget is adopted by the School Board, appropriations are made, and the tax levy is declared no later than June 30. The process includes planning, feedback, preparation, approval (by the Budget Committee), adoption (by the Board), implementation, evaluation and monitoring, and finally, auditing at the conclusion of the budget cycle.

Budget Calendar

March 25, 2016 Publish 1st notice of Budget Committee Meeting April 4, 2016 Budget Committee Orientation – Committee reviews roles, responsibilities

and budget process. Staff update on current year. April 8, 2016 Publish 2nd notice of Budget Committee Meeting April 18, 2016 1st Budget Committee Meeting – Committee elects officers, Superintendent

delivers budget message and committee receives budget document. May 2, 2016 2nd Budget Committee Meeting – Public comment, committee discusses and

approves Proposed Budget. May 13, 2016 Public notice of Budget Hearing and Budget Summary May 16, 2016 3rd Budget Committee Meeting (if needed) May 23, 2016 Board Meeting. Public Budget Hearing on FY16-17 Budget* -

Deliberate on budget approved by budget committee and considers additional public comment.

June 13, 2016 Board Meeting; Budget Adoption* - Board enacts resolutions adopting the budget, makes appropriations, imposes and categorizes tax levy.

July 15, 2016 District submits required budget documents to County Assessor, Department

of Education, and Southern Oregon Education Service District by July 15, 2016.

*Budget Committee members are invited but not required to attend.

Budget Presentation and Process



District Administrators

Dr. Brian Shumate Superintendent

Michelle Zundel Chief Academics Officer Kevin Campbell Director of Secondary Student Achievement

Jeanne Grazioli-Krieg Director of Elementary Student Achievement Sharilyn Cano Director of Human Resources

Brad Earl Chief Operations Officer Tania Tong Director of Special Education and Student Services Amy Tiger Director of Athletics and School Safety Terri Dahl Supervisor of Federal Programs / Grants

School Principals

Dan Smith North Medford High School

Damian Crowson Amy Herbst

South Medford High School Central Medford High School

Beth Anderson Hedrick Middle School Linda White McLoughlin Middle School

Kristi Anderson Lone Pine Elementary Julie Barry Ruch Elementary Kelly Soter Jackson Elementary Liz Landon Oak Grove Elementary

Patricia Frazier Abraham Lincoln Elementary Louis Dix Griffin Creek Elementary

Richard Snyder Jefferson Elementary Javier del Rio Howard Elementary Sallie Johnson Washington Elementary Lynn Cataldo Hoover Elementary Isis Contreras Roosevelt Elementary

Tom Ettel Kennedy Elementary Joe Frazier Jacksonville Elementary Gerry Flock Wilson Elementary

District Managers

Jeff Bales Network Telecommunications Keith Brabham Information Technology Ron Havniear Facilities and Grounds John Petach Finance Controller

District Leadership

Financial

NOTE: As with any budget, the development of this budget involves making assumptions. Ultimately, the District understands that some of these assumptions are required to be collectively bargained, and as such the District understands some of these assumptions may change.


Financial

Special Revenue Funds: Other Funds:Federal Programs Debt Service - General Obligation BondsState and Local Programs Debt Service - Pension Obligation BondsSecondary Athletics Capital Projects FundFood Service Health Insurance FundProject Reserves Student Scholarship FundFurniture Replacement Grant Student Body Funds

All District Funds

The General Fund increasingly is the primary funding source for operational spending in the District. In the FY16-17 Budget, the General Fund represents 67.5% of all resources versus 66.6% in the FY15-16 Budget.

General Fund

132,200

7,467 3,722 621 6,075 4,214 3,160 17,394

133

20,287

651 -

20,000

40,000

60,000

80,000

100,000

120,000

140,000All Funds FY16-17 ($000's)

General Fund67.48%

Scholarship Funds0.33%

Capital Projects Fund0.07%

Health Insurance Fund10.35%

Debt Service Funds8.88%

Student Body Funds1.61%

Special Revenue Funds11.28%


Financial

Full Time Equivalent (FTE) FY16-17 FY15-16 FY15-16 Change from Change fromProposed Budget Amended Budget Adopted Budget Amended Budget Adopted Budget

InstructionGeneral Fund - Non SPED 655.55 668.55 646.71 (13.00) 8.84 Special Revenue - Non SPED 73.11 73.51 72.40 (0.40) 0.71 Subtotal Non SPED Instruction 728.66 742.06 719.11 (13.40) 9.55 General Fund - SPED 123.84 111.44 114.03 12.41 9.81 Special Revenue - SPED 14.13 14.13 12.34 - 1.79 Subtotal SPED Instruction 137.97 125.56 126.37 12.41 11.60 Total Instruction 866.63 867.62 845.48 (0.99) 21.15

Support ServicesGeneral Fund - Non SPED 264.84 266.79 265.24 (1.95) (0.40) Special Revenue - Non SPED 4.08 4.08 4.85 - (0.77) Subtotal Non SPED Support Services 268.91 270.86 270.09 (1.95) (1.17) General Fund - SPED 31.84 33.25 27.81 (1.41) 4.04 Special Revenue - SPED 10.88 10.88 15.13 - (4.26) Subtotal SPED Support Services 42.72 44.13 42.94 (1.41) (0.22) Total Support Services 311.63 314.99 313.02 (3.36) (1.39)

ConsolidatedGeneral Fund - Non SPED 920.39 935.34 911.95 (14.95) 8.45 Special Revenue - Non SPED 77.18 77.58 77.25 (0.40) (0.07) Subtotal Non SPED Consolidated 997.57 1,012.92 989.20 (15.35) 8.38 General Fund - SPED 155.69 144.69 141.84 11.00 13.85 Special Revenue - SPED 25.00 25.00 27.47 - (2.47) Subtotal SPED Consolidated 180.69 169.69 169.31 11.00 11.38 TOTAL CONSOLIDATED 1,178.26 1,182.61 1,158.50 (4.35) 19.76

SPED = Special Education

Please see page 9 for this information displayed by function.

Consolidated Full Time Equivalent (FTE) staffing for the FY16-17 Budget is 1,178.26, which is a reduction of 4.35 FTE (0.37%) compared to the FY15-16 Amended Budget of 1,182.61, and 19.76 FTE (1.71%) higher than the FY15-16 Adopted Budget. Of the 4.35 FTE reduction, General Fund staffing has decreased a total of 3.95 FTE, and Special Revenue staffing is down a total of 0.4 FTE to the FY15-16 Amended Budget.

Instruction staffing has decreased 1.99 FTE (0.23%) from the FY15-16 Amended Budget. A decrease of 13.4 FTE in non-SPED staffing is partly offset by an increase of 11.41 FTE in SPED staffing. The 13.4 FTE decrease in non-SPED FTE includes: a decrease of 5.67 FTE in elementary education including the reduction of 6.0 classified FTE, driven primarily by the elimination of the 2.25 after school coordinators and 3.75 FTE educational support staff from the MAS program, offset by a .33 FTE increase/transfer from high school for planetarium instruction; a 2.0 FTE reduction in certified middle school staff (1.0 FTE reduction from the elimination of the 8.5 program); a 5.67 FTE decrease in high school certificated staffing due to a 4.0 reduction to better balance class loads, a 0.5 FTE reductions in athletic directors at each high school, a .34 decreased FTE to the Teen Parent Program, and a .33 FTE transfer to elementary for planetarium instruction; a .34 FTE increase in Teen Parent (from high school), and finally, a 0.4 FTE decrease in the Title funded portion of the 8.5 program.

Instructional staffing - SPED has increased 11.4 FTE, largely to support two new MAPS classrooms as well as ERC - Resource Rooms activities. This is primarily due to the insourcing of more students formerly attending Southern Oregon Education Service District (SOESD) classes. Of the 11.4 SPED FTE increase, 8.4 FTE are classified educational assistants, 2.0 FTE are certificated special education teachers, and 2.0 FTE are education resource teachers.

Support Service staffing is down in the General Fund 3.35 FTE (.43%) from the 2015-16 Amended Budget. This is primarily driven by the 2.0 FTE decrease in classified personnel in the office of the principal (1.0 FTE at each middle school), and the 0.75 FTE decrease in secondary athletics, a 0.4 reduction in nursing and a .2 reduction in business services.

All District Funds Staffing Summary


Financial

This is the same staffing data as on page 8 of this book, just summarized into more detail by function. Detailed changes by job description are described in each functional narrative.

All District Funds Staffing By Function

FUNCTION

NUMBER FUNCTION DESCRIPTION

FY16‐17

Proposed

Budget

FY15‐16

Amended

Budget

FY15‐16

Adopted

Budget FTE

Variance: FY16‐17

to FY15‐16

Adopted Budget

Variance: FY15‐

16A to FY15‐16

Amended Budget Drivers of Variances to FY15‐16 Amended Bgt

1111 ELEMENTARY PROGRAMS ‐ (K‐6) 360.56 366.23 344.54 16.02 (5.67) Certi ficated: .33 FTE Planetarium addition;

Classi fied: <6.0> FTE MAS Reduction (2.25 ASC, 3.75

ESS)

1121 MIDDLE SCHOOL PROGRAMS (7‐8) 86.01 88.01 86.27 (0.25) (2.00) Certi ficated: 2.0 FTE

1122 MIDDLE SCHOOL CO‐CURRICULAR (7‐8) ‐ ‐ ‐ ‐ ‐

1131 HIGH SCHOOL PROGRAMS (9‐12) 167.99 173.66 176.55 (8.56) (5.67) Certi ficated: <5.0> (.5 Athletic Director at each HS);

<.34> move to 1292, <.33> move to 1111

Planetarium

1132 HIGH SCHOOL CO‐CURRICULAR (9‐12) ‐ ‐ ‐ ‐ ‐

1210 TALENTED AND GIFTED 0.17 0.17 0.17 ‐ ‐

1220/1240 SPED MAPS AND FOCUS 74.28 65.28 67.22 7.06 9.00 9 Open Posi tions: 2 Certificated, 7 Classi fied

1250 ERC ‐ RESOURCE ROOMS 56.53 53.13 51.34 5.19 3.41 2 Open Posi tions; 1.41 FTE Assistants from 2134

1261 LEARNING DISABILITIES 7.16 7.16 7.81 (0.66) ‐

1272 TITLE I 61.65 62.05 60.53 1.12 (0.40) Certi ficated: 0.4 FTE

1283 ALTERNATIVE EDUCATION PROGRAMS 4.38 4.38 4.88 (0.50) ‐

1291 ENGLISH LANGUAGE LEARNERS 39.29 39.29 37.62 1.67 ‐

1292 TEEN PARENT 7.40 7.06 7.34 0.06 0.34 .34 moved from 1131

1295 HOMEBOUND INSTRUCTION 1.00 1.00 1.00 ‐ ‐

1297 AT RISK 0.22 0.22 0.22 ‐ ‐

Total Instruction 866.63 867.62 845.48 21.15 (0.99)

2112 ATTENDANCE ‐ ‐ 2.00 (2.00) ‐

2121 OFFICE OF THE DEANS (7‐8) 4.00 4.00 4.00 ‐ ‐

2122 COUNSELING (9‐12) 11.00 11.00 11.00 ‐ ‐

2134 NURSING 6.00 6.41 4.47 1.53 (0.41) 1.0 FTE Nurse; Classi fied: <1.41> moved to 1250

2140 PSYCHOLOGICAL SERVICES 14.88 14.88 14.00 0.88 ‐

2150 SPEECH AND AUDIOLOGY SERVICES 18.38 18.38 18.28 0.10 ‐

2160 OCCUPATIONAL THERAPY/AUTISM 2.00 2.00 2.75 (0.75) ‐

2190 GENERAL STUDENT SUPPORT SERVICES 7.47 7.47 7.44 0.03 ‐

2210 IMPROVEMENT OF INSTRUCTION ‐ COACHES 3.95 3.95 4.05 (0.10) ‐

2211 IMPROVEMENT OF INSTRUCTION ‐ MEDIA 1.00 1.00 1.00 ‐ ‐

2213 CURRICULUM DEVELOPMENT 1.00 1.00 2.00 (1.00) ‐

2221 INSTRUCTIONAL MEDIA SERVICES 1.00 1.00 1.00 ‐ ‐

2222 SCHOOL LIBRARIES 22.35 22.35 22.35 ‐ ‐

2240 INSTRUCTIONAL STAFF DEVELOPMENT 1.13 1.13 1.00 0.13 ‐

2321 OFFICE OF THE SUPERINTENDENT 6.75 6.75 6.94 (0.19) ‐

2325 OFFICE OF THE EDUCATIONAL DIRECTORS ‐ ELEMENTARY 2.00 2.00 2.00 ‐ ‐

2326 OFFICE OF THE EDUCATIONAL DIRECTORS ‐ SECONDARY 2.00 2.00 2.00 ‐ ‐

2329 SECONDARY ATHLETICS ‐ 0.75 0.75 (0.75) (0.75) Classi fied; Athletic Clerk

2410 OFFICE OF THE PRINCIPAL 79.00 81.00 77.00 2.00 (2.00) Classi fied: moved from 2112 and 1131; <2>

Classi fied reduction

2521 BUSINESS SERVICES 6.27 6.47 7.00 (0.73) (0.20) <.2 FTE> Analyst

2542 CUSTODIAL 63.00 63.00 63.00 ‐ ‐

2544 MAINTENANCE SERVICES 27.47 27.47 28.00 (0.53) ‐

2572 PURCHASING AND DISTRIBUTION SERVICES 2.00 2.00 2.00 ‐ ‐

2574 PRINTING AND PUBLISHING SERVICES 2.00 2.00 2.00 ‐ ‐

2640 HUMAN RESOURCES 7.00 7.00 7.00 ‐ ‐

2661 INFORMATION TECHNOLOGY 5.00 5.00 5.00 ‐ ‐

2669 NETWORK AND TELECOMMUNICATION SERVICES 15.00 15.00 15.00 ‐ ‐

2700 EARLY RETIREMENT PROGRAM ‐ ‐ ‐ ‐

Total Support Services 311.63 314.99 313.02 (1.39) (3.36)

GRAND TOTAL 1,178.26 1,182.61 1,158.50 19.77 (4.35)


Financial

Budget Fund Balance Roll Forward Projection($ in Thousands)

FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 Amended Budget Budget Projection Projection Projection Cumulative Beginning Fund Balance 10,876$ 6,347$ 6,347$ 357$ (14,101)$ Previous Annual Surplus/(Deficit) (4,530) 0 (5,990) (14,457) Amendment #6 Deficit Spending (4,530) - PERS Increased Cost - (2,260) (2,300) PERS Reserve 2,260 (2,260) - COLA (General Fund) (1,348) (1,388) (1,430) (1,473) Healthcare Including Annual Plan Design Changes (1,166) (1,070) (1,140) (1,214) Healthcare Fund Deficit Spending 500 STEPS (1,050) (1,082) (1,114) (1,147) General Fund SPED Staffing Increase (11 FTE) (717) Incremental Revenue Charter School Pass-Through (475) Supplies/Fees for Students in Poverty (250) Transportation (167) Supplies/Purchased Services Increase (Copiers & Textbooks) (122) IT Software - Primarily Data Warehousing (115) Revenue Increase/(Decrease) 3,324 (2,450) (2,524) (2,599) No PERS Reserve Transfer Out 2,260 Reduce Other Transfers Out - Primarily Project Reserves 2,049 Secondary Staffing Reductions (7 FTE) 741 New Hire vs Retiree Wage Savings (17 FTE) 464 Restructure MAS Program 233 Unemployment/Worker's Comp 207 Licensed Substitutes 114 All Other 47 - - - Total Annual Surplus/(Deficit) (4,530) 0 (5,990) (14,457) (23,191) (48,168)

Ending Fund Balance 6,347$ 6,347$ 357$ (14,101)$ (37,292)$

The District is projecting a balanced budget in the General Fund in FY16-17, resulting in a $6.3M ending Fund Balance which equates to about 5.0% of budgeted General Fund Expenses. Key assumptions for the FY16-17 Budget include using the March 7, 2016 State Controller's revenue estimate. Resources for FY16-17 are estimated at $132.2M, $1.2M (0.9%) lower than the FY15-16 Amended Budget. This includes $125.9M of revenue, up $3.3 million (2.7%) and $6.3M of beginning Fund Balance Reserves, down $4.5M (41.6%). While revenue is up $3.3 million in 2016-17 after subtracting the amount that will be passed-through to Medford School District Charter schools ($0.5M) and the costs of educating additional special education students insourced from SOESD ($0.7M), funding is up a net of $2.1M. The $0.7M SPED cost increase for incremental student instruction is essentially offset by incrementally higher pass-through of funds from SOESD. Key assumptions include the $ per Weighted Average Daily Membership (ADMw) of $7,071, up $162 (2.3%), and the Resident Average Daily Membership (ADMr) forecast of 13,775 and ADMw of 16,647 (see page 15 for more history of enrollment).

General Fund spending is down $1.2M (0.9%) to $125.9M million due primarily to the combination of a $4.3M lower transfers out to other funds, staffing and program reductions of $1.0M, savings from attrition of $0.5M, restructuring of the MAS program $0.2M and unemployment/workers compensation savings of $0.2M partially offset by the combination of a 2% COLA assumption <$1.3M>, step wage increases <$1.1M> million, SPED staffing increase <$0.7M>, increased healthcare net <0.7M>, increased charter school pass-through <$0.5M>, supplies/fees for students in poverty <$0.25M>, transportation <$0.2M> and other <$0.25M>. The roadmap includes pro forma compensation changes both for existing collective bargaining agreements and rough estimate for future contracts, which will be collectively bargained. The assumed compensation increases for FY16-17 include step increases for those eligible, plus a 2.0% cost of living adjustment for all employees. The General Fund budget includes a reduction of 3.95 FTE which includes a reduction the addition of 11 Special Education (SPED) FTE offset by the reduction 14.95 non-SPED FTE (see pages 8-9 for more detail on staffing). The charter school pass-through is up due to the combination of higher enrollment and higher funding per ADMw levels.

Healthcare costs are forecast up a net $0.7M based on a rough 7.0% healthcare inflation estimate, though the proposed budget includes the use of $0.5M of healthcare fund reserves to partially offset the $1.1M gross cost increase. Over the last twelve months ending March 2016, the district has experienced a 15.6% increase in healthcare costs. A final estimate of 2016-17 healthcare costs will be provided by Mercer for our current third party administrator PacificSource in early May. The District will likely choose to market the PacificSource third party administration/cost schedule in hopes of getting cost savings. If this is done, final cost estimates for the 2016-17 healthcare plan year (Oct 2016-Sept 2017) may not be available until July 2016.

The projection for future fiscal years FY17-18 through FY19-20 carry with them increased risk of inaccuracy as the probability of predicting conditions in future years is inherently less accurate over time. Absent the development of a new revenue source like IP28, State Representataives have informed the District that the combination of Revenue/Resources decreases and PERS cost increases are projected to shrink available resources 4% per year due primarily to continued PERS employer rate increases of 20-40% per biennium at the State and District level over the next couple biennia. There are rough estimates for step and wage increases in this time frame and future. At current projected revenue and expenditures, the fund balance will be below the 5% minimum threshold in board policy in subsequent years. The District will have to follow news of additional funding closely and will need to continue to maximize its efficiencies where possible.

General Fund - Fund Balance Projection


Financial

FY16-17 General Fund Budget Resources and Requirements are $132.2M. With both revenues and expenditures at $125.9M, the budget is balanced, leaving the Ending Fund Balance at $6.3M. Please see the General Fund Balance projection on page 10 for more information on changes in the General Fund Balance.

The General Fund is the primary operating fund of the District.

This fund is used to account for all unrestricted resources.

General Fund

Student Instruction & Support64.8%

Staff Training/Support2.1%

School Management5.9%

School Operations/Maintenance

10.1%

Transportation3.5%

Central Support3.7%

Technology3.1%

Early Retirement2.1%

Reserves4.8%

Requirements

State Sources67.0%

Property Taxes26.8%

Beginning Fund Balance4.9%

Federal/Other Sources0.0%

Other Local1.3%

Resources


Financial

TOTAL General Fund 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17RESOURCES Actual Actual Budget Proposed Approved AdoptedLocal 31,489,203 33,547,808 35,031,800 36,470,520 36,470,520 - Intermediate 177,645 1,197,687 1,800,000 2,450,000 2,450,000 - State 74,311,250 79,849,529 85,462,127 86,903,241 86,903,241 - Federal 262,951 205,717 235,847 30,000 30,000 - Other - - - - - - Fund Balance 11,560,459 10,719,483 10,876,146 6,346,629 6,346,629 - TOTAL RESOURCES 117,801,509 125,520,223 133,405,920 132,200,391 132,200,391 -

- - - -

Resources for FY16-17 are estimated at $132.2M, $1.2M (0.9%) lower than the FY15-16 Budget. This includes $125.9M of revenue, up $3.3M (2.7%). Beginning fund balance is $6.3M, which is down $4.5 million (41.6%) due to deficit ending in the prior year. The revenue increase is due to a combination of $1.45M higher local resources (primarily property taxes), $1.4M higher state resources (primarily State School Fund (SSF)), $0.65M higher intermediate funds from SOESD for SPED and $0.2 million lower federal forest fees. There are no transfers into the General Fund in the FY16-17 Budget.

General Fund RESOURCES

117,801,509 125,520,223

133,405,920 132,200,391

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Total General Fund Resources

Local Sources27.6%

Intermediate1.9%

State/Intermediate Sources65.7%

Federal/Other Sources0.0%

Contingency4.8%


Financial

LOCAL 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SOURCES Actual Actual Budget Proposed Approved AdoptedCurrent Year Taxes 28,725,614 30,994,042 32,000,000 33,000,000 33,000,000 - Prior Years' Taxes 1,326,762 876,326 1,488,000 1,827,520 1,827,520 - Tuition From Individuals - - - - - - Tuition From Other Districts (17) - 10,000 10,000 10,000 - Summer School Tuition - - - - - - Interest on Investments 185,694 204,109 180,000 180,000 180,000 - Pre-School Fees 43,181 32,327 30,000 30,000 30,000 - Other Revenue - Local Sources - - - - - - Rentals 181,160 222,055 200,000 200,000 200,000 - Contributions 300 (1,189) - - - - Services Provided Other Charter Schools 41,755 54,155 40,000 40,000 40,000 - Textbook Sales - 4,975 - - - - Recovery of Expenditures 4,517 - 5,000 5,000 5,000 - Services Provided Other Funds 28,549 1,387 5,000 5,000 5,000 - Fees Charges to Grants 368,064 365,621 370,000 470,000 470,000 - Miscellaneous Revenue 25,502 63,324 20,000 20,000 20,000 - Payroll Reimbursement 63,718 60,012 40,000 35,000 35,000 - Field Trip Reimbursement 16,195 16,137 15,000 15,000 15,000 - P-Card Rebate - 208,303 220,800 225,000 225,000 - Music Instrument Rentals 9,704 12,170 8,000 8,000 8,000 - Self-Pay Health Ins Reimbursement 396,179 302,872 320,000 320,000 320,000 - E-Rate Reimbursement 72,326 79,580 80,000 80,000 80,000 - County School Fund - 51,604 - - - - LOCAL SOURCES 31,489,203 33,547,808 35,031,800 36,470,520 36,470,520 -

Local sources are budgeted to come in at $36.5M, up $1.45M (4.1%) from the FY15-16 Budget of $35.0M. Local revenue sources are primarily property taxes, which make up 95% of the local sources. For the FY16-17 Budget, property taxes are projected to come in at $34.8M, which is $1.3M (4.0%) higher FY15-16 Budget.


31,489,203 33,547,808

35,031,800 36,470,520

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Local Sources


Financial

INTERMEDIATE 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SOURCES Actual Actual Budget Proposed Approved AdoptedMiscellaneous 177,645 1,197,687 1,800,000 2,450,000 2,450,000 - Other Restricted Grant-in-Aid - - - - - INTERMEDIATE SOURCES 177,645 1,197,687 1,800,000 2,450,000 2,450,000 -

STATE 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SOURCES Actual Actual Budget Proposed Approved AdoptedState School Fund 72,922,719 78,357,683 83,685,663 85,008,236 85,008,236 - Common School Fund 1,186,527 1,286,443 1,577,264 1,695,005 1,695,005 - Juvenile Detention Grant 180,111 170,234 169,200 170,000 170,000 - Teen Parent Grant 21,894 35,170 30,000 30,000 30,000 - Side Account - - - - - - Miscellaneous Revenue - - - - - - STATE SOURCES 74,311,250 79,849,529 85,462,127 86,903,241 86,903,241 -

Intermediate sources are estimated at $2.45M, up $0.65M, coming from the Southern Oregon Education Service District (SOESD) for SPED services. This money is the pass-through of State funds due to the restructuring of some programs and reducing SPED services contracted from SOESD. This amount has increased over the last few years as the District has insourced students who were formerly served directly by the SOESD.

State sources are estimated at $86.9M for FY16-17. This is an increase of $1.4M (1.7%) from the FY15-16 Amended Budget of $85.5M. The FY15-16 Amended Budget includes a pro forma budget amendment to increase the common school fund $311K (see appendix) that will be approved by the School Board at a later date. This budget is based on the State Controller's estimate on March 7, 2016. State resources come primarily from the State School Fund per the weighted Average Daily Membership (ADMw) allocation of the state K-12 budget which makes up 98.2% of state revenue sources in the FY16-17 Budget. For a historical perspective on District ADMr and the impact of Charter schools on ADMr, please see the ADMr chart on the following page.


74,311,250 79,849,529

85,462,127 86,903,241

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

80,000,000

90,000,000

100,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Intermediate and State Sources


Financial

Consolidated ADMr less Charter Schools: District consolidated enrollment excluding charter schools is estimated to increase approximately 481 (4.1%) in the decade from FY07-08A to FY16-17B.

Charter School ADMr: Charter schools started in the District in FY07-08 and ADMr has grown from 52 in that year to an estimated 1,522 (11.05%) of ADMr in FY16-17B. The District passes through the majority of state revenue it receives to the charter schools.

Consolidated ADMr: Consolidated enrollment including charter schools has increased 1,951 (16.5%) over the last decade from 11,824 in FY07-08A to a projected 13,775 in FY16-17B.

2016-17 ADMrTotal ADMr is expected to increase 151.5 in 2016-17, with a 79.8 (6.0%) increase in charter schools and a minimal 71.7 (0.6%) increase in non-charter schools. The 79.8 increase in charter schools is primarily driven by the combination of a higher enrollment cap moving from 300 students in 2015-16 to a cap of 350 students in 2016-17 at Kids Unlimited Academy Charter School, and moving from a cap of 75 students in 2015-16 to a cap of 100 students in 2016-17 at The Valley Charter School. In 2015-16 the District approved open enrollment for Elementary School and Ruch Middle school which may lead to increased enrollment 2016-17 and beyond.


Financial

FEDERAL 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SOURCES Actual Actual Budget Proposed Approved AdoptedChild Care Block Grant 43,017 36,479 30,000 30,000 30,000 - Other Restricted Grant-in-Aid - - - - - - TAG - - - - - - Other Federal - SFSF - - - - - - Federal Forest Fees 219,934 169,237 205,847 - - - FEDERAL SOURCES 262,951 205,717 235,847 30,000 30,000 -

OTHER 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SOURCES Actual Actual Budget Proposed Approved AdoptedTransfers From Other Funds - - - - - - Sale of Fixed Assets - - - - - - OTHER SOURCES - - - - - -

Federal sources and other sources are budgeted at $0.03M, which is a decrease of $0.2M (87.3%) from the FY15-16 Budget. Federal Forest Fees were approved late in 2015-16, but there is no legislation in Congress to fund Federal Forest Fees for the FY16-17 fiscal year. Even if this legislation passes, historically the State has deducted forest fees, similar to local property taxes, from the State funding formula so it is unclear if the District would see any incremental revenue.


262,951

205,717

235,847

30,000

-

50,000

100,000

150,000

200,000

250,000

300,000

2013-14A 2014-15A 2015-16B 2016-17B

Federal and Other Sources


Financial

BEGINNING 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17FUND BALANCE Actual Actual Budget Proposed Approved AdoptedBeginning Fund Balance 11,560,459 10,719,483 10,876,146 6,346,629 6,346,629 - BEGINNING FUND BALANCE 11,560,459 10,719,483 10,876,146 6,346,629 6,346,629 -

(207,389.99) (840,975.91) 10,870,892.37 -

For FY16-17, the $6.3M beginning fund balance is $4.5M (41.6%) lower than FY15-16, resulting primarily from deficit spending in FY15-16. See page 10 for additional detail on fund balance change drivers.


11,560,459 10,719,483 10,876,146

6,346,629

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Beginning Fund Balance


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17TOTAL General Fund Actual Actual Budget Proposed Approved AdoptedInstruction* 65,785,380 72,042,354 77,192,044 78,736,959 78,853,196 - Support* 38,703,306 39,906,723 43,059,686 44,666,803 44,550,566 - Community* - - 49,000 - - - Facilities* 23,340 - - - - - Debt & Transfers* 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - Contingency* - - 6,346,629 6,346,629 6,346,629 -

Fund Balance 10,719,483 10,876,146 - - - - TOTAL General Fund 117,801,509 125,520,223 133,405,920 132,200,391 132,200,391 -

*Appropriation Level - - - - - -

General Fund EXPENDITURES - BY CLASSIFICATION

The FY16-17 General Fund budget includes $132.2M of requirements consisting of $125.9M of spending and $6.3M of year end Contingency/Reserves. Staffing is down 3.95 FTE due to a decrease of 14.95 non-SPED FTE partially offset by an 11.0 FTE increase in SPED staffing. Total requirements are down $1.2M (0.9%) from the FY15-16 Budget driven primarily by $4.3M less in transfers to other funds in FY16-17. Excluding the reduced transfers, spending is up $3.1M driven by compensation increases from STEP and COLA salary increases, higher medical benefits, and insourcing of instruction for some SPED students formerly provided from SOESD. These cost increases are partially offset by the reduction of 14.95 non-SPED FTE, savings from lower average salaries due to attrition, MAS program restructuring and, to a lesser extent, other spending reductions..

The reduction of 14.95 non-SPED FTE includes 13.0 FTE from Instruction and 1.95 FTE from Support Services. The 13.0 FTE reduction in instruction comes from 6.0 FTE in Elementary from restructuring the MAS program and a 7.0 FTE reduction in Secondary Education. The 7.0 FTE in secondary includes a 5.0 FTE reduction in High School staff due to the combination of a 4.0 FTE reduction to better balance class loads and a 1.0 FTE reduction from a 0.5 FTE reduction in Athletic Directors at SMHS and NMHS. The remaining 2.0 FTE reduction in Middle School is driven in part by a 1.0 FTE reduction from the elimination of the 8.5 intervention program. The 1.95 FTE reduction support services comes from the combination of a 2.0 FTE reduction in Office of the Principal, a 0.75 FTE reduction in Secondary Athletics and a 0.2 reduction in Business Services partially offset by the 1.0 FTE addition in Nursing. For more information on projected spending increases and the anticipated effect on the fund balance of the General Fund over time, please see the fund balance projection on page 10.

The 11.0 FTE increase in General Fund SPED staffing is due to the additional of two MAPS classrooms. This results in the addition of 2.0 FTE special education teachers, 7.0 educational assistants and 2.0 educational resource teachers.

On a year-to-year basis, the District analyzes the General Fund spending as a percentage of total requirements on a relative basis by function compared to the prior year. The FY16-17 Budget for Instruction spending is 59.6% of total spending, up 1.61% from the FY15-16 Budget level of 58.0%. Support Services spending is up 1.4% from 32.35% to 33.7%, contingency is down 1.6% and other is down .6%.

117,801,509 125,520,223

133,405,920 132,200,391

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Total General Fund

Instruction59.6%

Support Services33.7%

Contingency4.8%

Other1.8%


Financial

Excludes services provided to approximately 29 students by SOESD(Excludes District Transportation) FY16-17 FY15-16 FY14-15 Change from Change from

Budget Amended Budget Actual FY15-16 Budget FY14-15 ActualGeneral FundSelf Contained Programs (1220, 1240) 4,558,939 3,943,161 3,763,681 615,778 795,258 Extended School Year (1227) - 3,808 115 (3,808) (115) ERT/Resource Rooms (1250) 4,115,528 3,629,707 3,464,960 485,821 650,568 Early Intervention Programs (1260, 1261) 163,000 150,000 113,308 13,000 49,692 Psychological Services (2140) 1,506,554 1,441,524 1,243,854 65,029 262,700 Speech and Audiology (2150) 1,799,819 1,641,475 1,287,036 158,344 512,782 Student Support Services (2190) 442,033 323,687 234,861 118,346 207,172 Total General Fund 12,585,872 11,133,361 10,107,816 1,452,511 10,107,816

Special Revenue FundsIDEA Part B 2,061,133 2,061,133 1,903,951 - 157,182 IDEA Enhancement 12,731 12,731 - - 12,731 IDEA Extended Assessment 3,600 3,600 - - 3,600 IDEA 619 Funds 7,028 7,028 22,052 - (15,024) Effective Behavioral Instruction Support Systems (EBISS) 5,000 5,000 7,810 - (2,810) System Performance Review & Improvement (SPRI) 7,059 7,059 - - 7,059 JDEP 829 829 - - 829 Total Special Revenue Funds 2,097,380 2,097,380 1,933,813 - 1,933,813

TOTAL SPED SPENDING 14,683,252 13,230,741 12,041,629 1,452,511 12,041,629

FY16-17 FY15-16 FY14-15 Change from Change fromBudget Amended Budget Actual FY15-16 Budget FY14-15 Actual

Total General Fund 155.69 144.69 133.90 11.00 21.79 Special Revenue Funds 25.00 25.00 32.16 - (7.16) TOTAL SPED STAFFING 180.69 169.69 166.06 11.00 14.63

SPED = Special Education

Staffing Job Description FY16-17 Budget FY15-16 Budget VarianceMaps and Focus (1220,1240) 74.28 65.28 9.00 New MAPS 3 classroom supportERC - Resource Rooms (1250) 56.53 53.13 3.41 2 Open Positions; Assists Transfer-inLearning Disabilities (1261) 7.16 7.16 - Nursing (2134) - 1.41 (1.41) Assistants transfer-out to 1250Psychological Services (2140) 14.88 14.88 - Speech and Audiology Services (2150) 18.38 18.38 - Occupational Therapy/Autism (2160) 2.00 2.00 - Support Services (2190) 7.47 7.47 -

Total FTE 180.69 169.69 11.00

STAFFING: FTE

Consolidated Special Education Spending Summary

Total Spending for Special Education (SPED) excluding transportation in the FY16-17 Budget is $14.7M, $1.5M (11.3%) higher than the FY15-16 Budget and $2.7M (22.3%) higher than FY14-15 Actual spending. Total staffing FTE's for the FY16-17 Budget is 180.69, an increase of 11.0 FTE from the FY15-16 Amended Budget, driven primarily by the addition of two MAPS classrooms (7.0 FTE are classified educational assistants, 2.0 FTE are certificated special education teachers, and 2.0 FTE are education resource teachers). A more detailed explanation of the additions by position is explained in the narrative for each budget function. Approximately half of the $1.5M spending increase from the FY15-16 Budget is driven by staffing increases (see detail below) to serve incremental students insourced from the SOESD, with the remaining half due to contractual compensation and healthcare increases. In FY16-17 the District will receive an incremental $0.65M of revenue passed-through from SOESD to essentially offset the increased staffing costs necessary to serve the incremental student growth insourced from the SOESD. The total pass-through from SOESD is $2.45M, driven by the restructuring of some programs and insourcing approximately 65 SPED students formerly receiving services from SOESD over the last few years.

Primary Driver

In 2015-16 the District served a total 1,751 Special Education Students includng 1,212 student in Education Resource Centers across all schools, 1,158 students in Speech-Language Therapy, 590 students in Assesment and Evaluation, 482 students in Behavior-Social Support, 280 students in Self-contained Classes (MAPS and FOCUS - at (9) schools), 105 students in Occupational Therapy and 29 students in STEPS classes operated by SOESD at three schools.

TOTAL SPENDING


Financial

FY16-17 FY15-16 Change from(All General Fund) Budget Budget FY15-16 Budget

Elementary School - Music 821,131$ 788,286$ 32,845$ - Orchestra 3,057 2,935 122 Total Elementary School 824,188$ 791,221$ 32,968$

Middle School - Music 298,293$ 286,362$ 11,932$ - Band 2,233 2,144 89 - Orchestra 1,515 1,455 61 - Vocal 2,060 1,977 82 Total Middle School 304,102$ 291,938$ 12,164$

High School - Music 629,562$ 604,380$ 25,182$ - Band 18,528 17,787 741 - Orchestra 1,515 1,455 61 - Vocal 13,600 13,056 544 Total High School 663,206$ 636,677$ 26,528$

TOTAL MUSIC - Music 1,748,987$ 1,679,027$ 69,959$ - Band 20,761 19,931 830 - Orchestra 6,088 5,844 244 - Vocal 15,660 15,033 626 TOTAL MUSIC SPENDING 1,791,495$ 1,719,835$ 71,660$

FY16-17 FY15-16 Change fromBudget Budget FY15-16 Budget

Elementary School 9.04 9.04 -

Middle School 3.08 3.08 -

High School 6.28 6.28 -

TOTAL MUSIC STAFFING 18.40 18.40 -

STAFFING: FTE'S

Music Programs Spending Summary

TOTAL SPENDING

The District music program serves students from Kindergarten through 12th grade. The vast majority of the costs are for salaries and stipends for expertise in music instruction, with a small amount included for supplies. Salaries are charged to either the elementary, middle school or high school functions according to where the instructor teaches. In FY15-16 the District appropriated $0.5 million for spending on Music instruments in the Project Reserve Fund. Students in 1st through 6th grade receive 40 minutes of general music instruction each week. Beginning in 6th grade, students may elect to participate in the instrumental music program. Band and orchestra instruction is offered at every elementary school, before or after school, for 45 minutes twice a week. Students can elect to continue in band and orchestra in middle and high school as part of the regular course selection process. Beginning in 7th grade, students can also choose to participate in choir. At the high school level, music selections expand with a variety of vocal and instrumental selections being offered, including choices such as concert band, wind ensemble, jazz band, chamber orchestra, treble choir, men's choir, and more. Concerts are held regularly to showcase student learning. Directors often combine multiple levels of students in each concert giving the younger musicians an opportunity to hear what they will sound like in middle and high school. The FY16-17 Budget does not show an FTE change from prior year.


Financial

STUDENT 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17INSTRUCTION Actual Actual Budget Proposed Approved AdoptedElementary Programs (K-6) 24,663,158 26,357,249 29,789,057 30,425,134 30,425,134 - Middle School Programs (7-8) 7,843,322 8,231,174 8,315,280 8,171,072 8,171,072 - Middle School Co-Curricular 234,195 263,850 249,429 261,973 261,973 - High School Programs (9-12) 15,397,824 16,865,262 17,151,737 16,490,547 16,490,547 - High School Co-Curricular 634,254 686,576 718,690 747,181 747,181 - Talented & Gifted Programs 28,139 29,572 40,463 37,805 37,805 - Special Programs 3,092,228 3,763,681 3,943,161 4,558,939 4,558,939 - Extended School Year 5,129 115 3,808 - - - Resource Rooms 2,778,348 3,464,960 3,629,707 3,999,291 4,115,528 - Early Intervention Programs 387,893 113,308 150,000 163,000 163,000 - Alternative Education 431,266 404,643 392,112 410,227 410,227 - Charter Schools 7,262,375 8,276,952 9,240,571 9,715,522 9,715,522 - English Language Learners 2,582,813 2,949,411 2,944,778 3,072,314 3,072,314 - Teen Parent Program 268,116 278,010 302,140 347,036 347,036 - Homebound Program 79,498 66,580 56,458 45,542 45,542 - At-Risk Program 36,741 38,597 55,341 55,514 55,514 - Summer School - High School 60,081 252,415 209,313 235,862 235,862 - STUDENT INSTRUCTION 65,785,380 72,042,354 77,192,044 78,736,959 78,853,196 -

Medford School District 549C has 19 non-charter schools and 4 charter schools and is projected to serve approximately 13,800 students next year. Total FY16-17 Budget spending for Student Instruction is $78.9M up $1.7M (2.15%) from the FY15-16 Budget of $77.2M. The increase in spending is primarily driven by projected contractual compensation changes, higher health insurance and increased pass-throughs to Charter Schools. General Fund Instruction Staffing for FY16-17 is down 0.59 FTE from FY15-16, which includes a reduction of 13 non-SPED positions partially offset by the addition of 12.4 SPED positions. The 13.0 FTE reduction in instruction comes from 6.0 FTE in Elementary from restructuring the MAS program and a 7.0 FTE reduction in Secondary Education. The 7.0 FTE in secondary includes a 5.0 FTE reduction in High School staff due to the combination of a 4.0 FTE reduction to better balance class loads and a 1.0 FTE reduction from a 0.5 FTE reduction in Athletic Directors at SMHS and NMHS. The remaining 2.0 FTE reduction in Middle School is driven in part by a 1.0 FTE reduction from the elimination of the 8.5 intervention program. These non-SPED FTE reductions are partially offset by the addition of 11.4 FTE for SPED including staff for two new MAPS classrooms to support the insourcing of more students who were formerly attending SOESD classes. Of the 12.4 SPED FTE increase, 8.4 FTE are classified educational assistants, 2.0 FTE are certificated special education teachers, and 2.0 FTE are for educational resource teachers.

General Fund EXPENDITURES - STUDENT INSTRUCTION FUNCTIONS

65,785,380 72,042,354

77,192,044 78,853,196

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

80,000,000

90,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Student Instruction


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171111 Elementary Programs (K-6) Actual Actual Budget Proposed Approved AdoptedLicensed 13,226,314 13,652,562 15,705,395 16,022,083 16,022,083 - Classified 1,021,276 1,227,568 1,847,752 1,955,882 1,955,882 - Licensed Substitutes 890,743 630,037 657,340 650,392 650,392 - Classified Substitutes 112,166 61,588 120,579 76,493 76,493 - Licensed Temporary 120,893 118,819 161,502 82,682 82,682 - Classified Temporary 235,457 238,772 136,245 42,021 42,021 - Classified Overtime 5,808 1,363 6,244 2,217 2,217 - Extra Duty Compensation 39,435 37,674 42,115 39,787 39,787 - Insurance Opt Out - 44,560 31,680 37,552 37,552 - SALARIES & WAGES 15,652,091 16,012,942 18,708,851 18,909,107 18,909,107 - PERS 3,495,381 4,294,794 4,450,341 4,578,799 4,578,799 - Social Security 960,054 994,158 1,130,189 1,201,859 1,201,859 - Medicare 221,259 232,505 264,318 281,080 281,080 - Workers Compensation 155,309 137,707 121,041 95,083 95,083 - Unemployment 108,627 49,436 55,865 19,385 19,385 - Health Insurance 3,481,930 3,403,626 3,860,677 4,257,683 4,257,683 - Life Insurance 10,130 5,087 5,747 6,509 6,509 - TSA - ER Paid - 91,743 101,658 128,441 128,441 - Long Term Disability 36,521 31,439 31,999 34,582 34,582 - 125 Plan Insurance Opt Out 62,000 46,048 64,080 68,009 68,009 - 403B Health Plan Option 29,499 32,256 52,397 31,765 31,765 - BENEFITS 8,560,710 9,318,799 10,138,312 10,703,193 10,703,193 - Professional Instr. Services 138,555 656,298 485,200 255,000 255,000 - Repair/Maintenance/Rentals - 1,883 - 2,500 2,500 - Rental Expense - - - 2,000 2,000 - Pupil Transportation 54 132 - - - - Travel - In District 2,229 1,784 500 - - - Travel - Out of District - 279 - - - - Advertising - 130 - - - - Printing 90 - - - - - Professional Services - Tech 4,675 4,532 5,000 5,000 5,000 - PURCHASED SERVICES 145,604 665,038 490,700 264,500 264,500 - Supplies and Materials 221,069 243,148 299,691 391,925 391,925 - Textbooks 31,682 24,685 29,350 35,350 35,350 - Library Books 641 - - - - - Periodicals 17,815 20,376 24,300 29,250 29,250 - Non-Consumables 13,004 14,082 16,300 20,210 20,210 - Software 6,146 53,769 69,473 54,700 54,700 - Accelerated Reader Software 3,534 - - - - - Hardware/Equipment 8,451 2,782 10,440 15,259 15,259 - SUPPLIES 302,342 358,843 449,554 546,694 546,694 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 2,410 1,628 1,640 1,640 1,640 - OTHER OBJECTS 2,410 1,628 1,640 1,640 1,640 - PRIMARY PROGRAMS (K-3) 24,663,158 26,357,249 29,789,057 30,425,134 30,425,134 -

0.00 0.00 - -

General Fund DETAIL BUDGET


Financial

1111 Primary Programs (K-6) Continued

Medford School District 549C has 14 elementary schools with approximately 6,800 K-6 grade students, plus three charter schools with approximately 900 elementary students, for a total of 7,700 students. The Elementary Primary K-6 FY16-17 Budget is at $30.4M, an increase of $0.6M (2.1%) from the FY15-16 Budget, driven primarily by contractual compensation increases that are offset by savings from lower average salaries due to attrition, healthcare benefit increases, and the reduction of 6.0 FTE from the MAS program. Professional Instructional Services is lower due to the reduction of services from the Teacher Development Group (TDG) contract, which provided instructional training and support for mathematics. Professional Instructional Services includes an additional $100K for contracted after school education services. The budget for Family Solutions has been reduced and moved to function 2140 Psychological Services for FY16-17. For FY16-17, an additional $100K is budgeted for instructional supplies and materials for students in poverty.

Staffing for FY16-17 is 351.6 FTE compared to FY15-16 staffing of 357.2. The reduction of 5.67 FTE is due to the elimination of 6 FTE for the MAS program, offset by a .33 FTE transfer of planetarium instruction from high school.

During the FY15-16 school year, a strategic investment was made to lower class size K-6, and reduce the number of classes with 30 or more students. For the first time in several years, Medford's elementary class size averages are in line with the state average of 25.

Some of the financial considerations or challenges continue to include limited space at facilities, additional personnel for more elective time to serve more classrooms, and more furniture and technology.

The FY16-17 Budget is designed to sustain a staffing ratio as close to the FY15-16 school year as possible, and maintain class sizes within an established range. The ranges are as follows: Kindergarten and 1st grade: 21-25; 2nd and 3rd grade: 26-30; 4th through 6th grade: 31-35. The goal is to keep all classrooms in the mid to lower range when possible, with additional assistant time being provided for classrooms that fall in the upper range.

The projected staffing ratio of student to licensed staff for all Elementary Education for FY16-17 is between 25 and 26, slightly above the state average.

Restructuring of Elementary MAS Program:The Medford After School (MAS) Program is an extended day program that is currently operating in three of our elementary schools, Howard, Roosevelt and Washington. In 2015 -16, the total cost of the program was approximately $330,000 in the General Fund and served between 80 to 90 students at each of the three locations. The MAS program is focused on helping students make academic progress as well as to participate in enrichment activities and gain positive school connections. We will restructure the program in 2016-17 by seeking to engage a third party provider to operate all three MAS locations. It is our desire for the provider to closely replicate the MAS program at the three locations noted above and to serve up to 90 students at each location.

We have earmarked $175,000 in the 2016-17 budget for the restructured MAS program, including $75,000 from the Title I grant and $100,000 from the General Fund. The $100,000 allocated in the General fund in 2016-17 will not only support these three MAS schools but also the three after school programs at Jackson, Oak Grove and Wilson currently served by Kids Unlimited which are funded by $75,000 of Title I funds in 2015-16. Title I will fund all six schools in 2016-17 for a total of $150,000 ($25,000 per school) in addition to the $100,000 in the General Fund, bringing total funding to $250,000 across all funds. For comparison purposes, in 2015-16 total funding for all six schools noted above was $405,000 including $330,000 from the General Fund and $75,000 from Title I.


24,663,158 26,357,249

29,789,057 30,425,134

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Elementary Programs (K-6)


Financial

1121 Middle School 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Except Co-Curricular Actual Actual Budget Proposed Approved AdoptedLicensed 4,389,954 4,447,397 4,513,711 4,497,810 4,497,810 - Classified 245,157 305,554 310,594 318,187 318,187 - Licensed Substitutes 281,634 174,743 200,780 160,000 160,000 - Classified Substitutes 17,397 6,116 18,702 6,488 6,488 - Licensed Temporary 9,302 38,565 24,001 20,912 20,912 - Classified Temporary 22,024 12,130 29,207 12,100 12,100 - Classified Overtime 3,434 5,287 6,422 6,500 6,500 - Extra Duty Compensation 71,450 65,282 89,067 76,929 76,929 - Insurance Opt Out - 8,500 4,279 7,961 7,961 - SALARIES & WAGES 5,040,353 5,063,574 5,196,763 5,106,886 5,106,886 - PERS 1,131,928 1,345,468 1,259,711 1,238,439 1,238,439 - Social Security 305,822 305,047 318,033 316,627 316,627 - Medicare 71,627 71,342 71,105 74,050 74,050 - Workers Compensation 48,989 40,910 33,293 25,049 25,049 - Unemployment 35,272 15,138 15,366 5,107 5,107 - Health Insurance 1,045,838 1,021,531 1,065,013 1,086,087 1,086,087 - Life Insurance 1,563 1,540 1,520 1,595 1,595 - TSA - ER Paid - 27,829 24,600 30,611 30,611 - Long Term Disability 11,302 9,730 2,998 10,702 10,702 - 125 Plan Insurance Opt Out 10,106 13,420 25,840 14,762 14,762 - 403B Health Plan Option 11,434 8,676 7,528 7,684 7,684 - BENEFITS 2,673,881 2,860,630 2,825,006 2,810,714 2,810,714 - Instr'l Program Improvement Svcs - 15,336 15,000 - - - Professional Growth 517 - - - - - Professional Instr. Services 298 8,097 4,349 10,000 10,000 - Repair/Maintenance 109 640 1,000 2,850 2,850 - Pupil Transportation - 904 - - - - Pupil Transportation OTHTS - - 5,000 5,000 5,000 - Travel - In District 1,031 1,379 2,200 2,200 2,200 - Travel - Out of District 2,218 3,820 3,000 3,000 3,000 - Postage 30 - - - - - Professional Services 90 102,508 88,800 - - - PURCHASED SERVICES 4,292 132,684 119,349 23,050 23,050 - Supplies and Materials 69,074 85,483 89,659 163,597 163,597 - Textbooks 11,893 11,764 20,500 21,500 21,500 - Library Books - 25 - - - - Periodicals 3,512 3,145 3,600 4,000 4,000 - Non-Consumables 7,718 3,043 2,600 4,000 4,000 - Software 6,801 51,134 34,524 18,125 18,125 - Hardware /Equipment 19,490 14,088 16,000 12,000 12,000 - SUPPLIES 118,487 168,682 166,882 223,222 223,222 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 6,308 5,604 7,280 7,200 7,200 - OTHER OBJECTS 6,308 5,604 7,280 7,200 7,200 - MIDDLE SCHOOL-EXCEPT CO-CURR. 7,843,322 8,231,174 8,315,280 8,171,072 8,171,072 -

- - - -



Financial

1121 Middle School Except Co-Curricular Continued

Medford School District 549C has two middle schools serving approximately 1,800 students, three charter schools, and a K-8 school with middle school students serving an additional 300 students. The FY16-17 Budget is $8.2M, $.1M (1.7%) lower than the FY15-16 Budget. The decrease in Salaries & Wages is due to a reduction of 2.0 FTE and savings from lower average salaries due to attrition. This is partially offset by increases from contractual compensation. Staffing for FY16-17 is down 2.0 FTE at 86 FTE versus 88 for FY15-16. The 2.0 FTE reduction is due to a 1.0 FTE reduction to better balance class loads as well as the elimination of the 8.5 program (1.0 FTE). Professional Services is down $88K due to the move of Family Solutions contracted expense to Psychological Services (2140). Supplies and materials have increased $50K due to Project Lead the Way (PLTW), as well as $50K for instructional materials for students in poverty. The FY16-17 year reflects a student to licensed staff ratio of 1 to 27.


7,843,322 8,231,174 8,315,280 8,171,072

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Middle School Except Co-Curricular


Financial

1122 Middle School 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Co-Curricular Actual Actual Budget Proposed Approved AdoptedClassified (1,524) (155) - - - - Licensed Substitutes - - - 4,756 4,756 - Extra Duty Compensation 183,063 188,778 194,295 198,181 198,181 - SALARIES & WAGES 181,539 188,623 194,295 202,937 202,937 - PERS 35,713 46,758 38,746 41,703 41,703 - Social Security 11,109 11,475 5,591 12,582 12,582 - Medicare 2,598 2,684 7,329 2,943 2,943 - Workers Compensation 1,695 1,666 1,994 995 995 - Unemployment 1,262 567 902 203 203 - Health Insurance - 826 291 - - - Life Insurance - 1 - 2 2 - TSA - ER Paid - 553 116 608 608 - Long Term Disability - - 165 - - - 403B Health Plan Option 279 306 - - - - BENEFITS 52,656 64,836 55,134 59,036 59,036 - Repair/Maintenance - 9,891 - - - - PURCHASED SERVICES - 9,891 - - - -

Non-Consumables - 500 - - - - SUPPLIES - 500 - - - -

CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - MIDDLE SCHOOL - CO-CURRICULAR 234,195 263,850 249,429 261,973 261,973 -

- - - -


This function represents expenditures for stipends for middle school sports programs.

234,195

263,850 249,429

261,973

-

50,000

100,000

150,000

200,000

250,000

300,000

2013-14A 2014-15A 2015-16B 2016-17B

Middle School Co-Curricular


Financial

Notes Page


Financial

1131 High School 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Except Co-Curricular Actual Actual Budget Proposed Approved AdoptedLicensed 8,480,043 9,225,539 9,386,249 8,999,175 8,999,175 - Classified 419,520 483,153 503,568 547,846 547,846 - Licensed Substitutes 419,199 305,173 351,560 290,000 290,000 - Classified Substitutes 15,643 7,523 8,033 6,852 6,852 - Licensed Temporary 28,657 24,954 50,314 53,800 53,800 - Classified Temporary 51,697 48,096 64,557 39,327 39,327 - Classified Overtime 1,662 1,332 1,786 3,440 3,440 - Extra Duty Compensation 183,014 161,359 193,158 166,493 166,493 - Insurance Opt Out - 24,600 22,836 12,723 12,723 - SALARIES & WAGES 9,599,435 10,281,729 10,582,061 10,119,656 10,119,656 - PERS 2,186,909 2,738,345 2,564,341 2,405,076 2,405,076 - PERS Employee Contribution - - - - - - PERS Unfunded Liability - - - - - - PERS Tier III - - - - - - Social Security 582,567 620,371 631,139 627,419 627,419 - Medicare 136,246 145,086 147,605 146,735 146,735 - Workers Compensation 95,957 83,120 69,562 49,629 49,629 - Unemployment 67,089 30,819 32,110 10,120 10,120 - Health Insurance 2,077,827 2,113,088 2,218,721 2,208,448 2,208,448 - Life Insurance 3,071 3,307 3,505 3,561 3,561 - TSA - ER Paid - 39,486 43,611 43,435 43,435 - Long Term Disability 21,042 18,113 19,198 19,925 19,925 - 125 Plan Insurance Opt Out 41,650 26,770 40,540 40,155 40,155 - 403B Health Plan Option 14,673 9,147 30,778 14,156 14,156 - BENEFITS 5,227,030 5,827,652 5,801,110 5,568,658 5,568,658 - Instr'l Program Improvement Svcs 50,000 50,000 50,000 62,000 62,000 - Professional Growth 1,317 1,721 1,500 1,500 1,500 - Professional Instr. Services 8,190 87,334 17,849 21,500 21,500 - Cleaning Services 1,200 2,141 1,200 1,200 1,200 - Repair and Maintenance 10,583 10,386 11,200 11,200 11,200 - Rental Expense - - 200 - - - Pupil Transportation 8,844 8,583 11,400 11,400 11,400 - Pupil Transportation OTHTS 1,642 4,804 2,100 1,000 1,000 - Travel - In District 2,701 3,565 6,100 3,100 3,100 - Travel - Out of District 13,287 15,413 10,300 13,700 13,700 - Postage - - - - - - Printing 454 262 500 500 500 - Tuition 13,335 30,181 48,000 50,000 50,000 - Professional Services - Other 1,830 120,974 138,100 4,500 4,500 - Professional Services - Tech - - - - - - PURCHASED SERVICES 113,383 335,364 298,449 181,600 181,600 - Supplies and Materials 192,881 199,709 245,985 350,475 350,475 - Textbooks 57,768 42,457 60,175 78,250 78,250 - Library Books 692 689 2,300 600 600 - Periodicals 493 151 - - - - Non-Consumables 10,712 28,518 19,650 33,350 33,350 - Software 167,786 34,171 58,458 102,808 102,808 - Accelerated Reader - - - - - - Hardware/Equipment 17,530 102,550 73,400 44,000 44,000 - SUPPLIES 447,863 408,245 459,967 609,483 609,483 -

Equipment - New - - - - - - Equipment - Replacement - - - - - - Technology (over $5000) - - - - - - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 10,112 12,273 10,150 11,150 11,150 - OTHER OBJECTS 10,112 12,273 10,150 11,150 11,150 - HIGH SCHOOL-EXCEPT CO-CURR 15,397,824 16,865,262 17,151,737 16,490,547 16,490,547 -

- - - -



Financial

1131 High School Except Co-Curricular Continued

Medford School District 549C has three high schools serving approximately 3,800 students and one charter school with approximately 300 high school students. Expenditures in the FY16-17 Budget are $16.5M, which is $.7M (3.9%) lower than the FY15-16 Budget. Staffing for FY16-17 is down 5.67 FTE at 167.99 FTE versus 173.66 FTE in FY15-16. Licensed labor expense is lower than the FY15-16 Budget due to a reduction of 4.0 certificated FTE to better balance class loads, the reduction of a .5 athletic director FTE at each high school, the transfer of .34 FTE to the Teen Parent program, a .33 FTE transfer of planetarium instruciton to elementary, and savings from lower average salaries due to attrition. The positions being eliminated are currently held by employees who will be retiring at the end of FY15-16. Supplies and materials is up due to the District allocating $100K of additional funds in FY16-17 for instructional materials and/or fees of core classes for students in poverty. Expenditures for Family Solutions, a total of $133K in the Professional Services - Other line, will be moved to Psychological Services, Function 2140 in FY16-17. The remaining $4K in Professional Services is for Edmentum Training and Centage SAMe training. Software is up for "Fuel Ed" for Central High School. The FY16-17 Budget reflects a student to licensed staff ratio of 1 to 27.


15,397,824 16,865,262 17,151,737

16,490,547

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

2013-14A 2014-15A 2015-16B 2016-17B

High School Except Co-Curricular


Financial

1132 High School 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Co-Curricular Actual Actual Budget Proposed Approved AdoptedClassified (3,013) - - - - - Classified Substitutes 27 - 29 - - - Licensed Temporary 168 - 180 - - - Classified Temporary 291 - 312 - - - Classified Overtime 3,825 4,120 4,112 - - - Extra Duty Compensation 509,529 532,133 567,341 578,689 578,689 - SALARIES & WAGES 510,827 536,253 571,974 578,689 578,689 - PERS 72,633 89,957 101,000 119,907 119,907 - Social Security 31,400 32,874 32,672 35,879 35,879 - Medicare 7,343 7,688 7,641 8,391 8,391 - Workers Compensation 4,570 5,982 3,425 2,838 2,838 - Unemployment 3,575 1,603 1,581 579 579 - Health Insurance 1,017 638 - - - - Life Insurance 16 - 1 21 21 - TSA-ER Paid - 798 394 878 878 - 125 Plan Insurance Opt Out 337 - - - - - 403B Health Plan Option 347 546 - - - - BENEFITS 121,238 140,086 146,715 168,492 168,492 - Repair/Maintenance - 7,924 - - - - PURCHASED SERVICES - 7,924 - - - -

Non-Consumables 2,189 2,314 - - - - SUPPLIES 2,189 2,314 - - - -


OTHER OBJECTS - - - - - - HIGH SCHOOL-CO-CURRICULAR 634,254 686,576 718,690 747,181 747,181 -

- - - -


The FY16-17 Budget of $0.75M reflects expenditures for stipends for high school sports programs, and is up $28K (4.0%) from the FY15-16 Budget. Medford enjoys popular and competitive high school sports. Athletic expenses outside of these coaching stipend costs are mostly self-sustaining and are identified in the Special Revenue Secondary Athletics Fund found on page 100 of this document. This co-curricular function maintains all positions and stipends for coaches for baseball, basketball, football, volleyball, golf, wrestling, softball, swimming, cross country, soccer, and track.

634,254 686,576

718,690 747,181

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2013-14A 2014-15A 2015-16B 2016-17B

High School Co-Curricular


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171210 Talented and Gifted Actual Actual Budget Proposed Approved AdoptedClassified 1,400 3,669 4,213 4,862 4,862 - Licensed Temporary 9,546 11,561 10,262 10,482 10,482 - Classified Temporary 1,038 437 1,116 - - - Insurance Opt Out - 366 208 250 250 - SALARIES & WAGES 11,985 16,033 15,800 15,595 15,595 - PERS 2,352 4,239 3,472 3,251 3,251 - Social Security 731 978 980 967 967 - Medicare 171 229 229 226 226 - Workers Compensation 98 122 103 76 76 - Unemployment 73 48 47 16 16 - Health Insurance - - 379 413 413 - Life Insurance - 6 7 7 7 - TSA-ER Paid - 231 242 254 254 - 403B Health Plan Option - 163 30 - - - BENEFITS 3,425 6,017 5,489 5,210 5,210 - Pupil Transportation - 22 - - - - Travel - In District 57 - 20 - - - Travel - Out of District 604 1,412 1,750 750 750 - PURCHASED SERVICES 661 1,434 1,770 750 750 - Supplies and Materials 3,125 5,046 15,675 15,250 15,250 - Non-Consumables 106 265 300 - - - Software 8,018 - - - - - SUPPLIES 11,249 5,311 15,975 15,250 15,250 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 819 777 1,430 1,000 1,000 - OTHER OBJECTS 819 777 1,430 1,000 1,000 - TALENTED AND GIFTED 28,139 29,572 40,463 37,805 37,805 -

- - - -

The Talented and Gifted function funds support costs (primarily supplies) for this program and is anticipated to serve approximately 760 students. The $10K in licensed temp labor is for migrant TAG support staff for approximately 10 weeks during the summer. The slight decrease in FY16-17 is due to less anticipated travel and temp labor. This function has .166 FTE, which remains flat to the prior year.


28,139 29,572

40,463 37,805

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5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

45,000

2013-14A 2014-15A 2015-16B 2016-17B

Talented and Gifted


Financial

1220/1240 Special Education Self-Contained 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Programs & Other Specialized Supports Actual Actual Budget Proposed Approved AdoptedLicensed 1,060,222 1,143,466 1,244,240 1,395,601 1,395,601 - Classified 738,329 940,557 1,019,554 1,231,298 1,231,298 - Licensed Substitutes 171 343 184 - - - Classified Substitutes 5,766 45,663 45,444 54,752 54,752 - Licensed Temporary 534 4,661 784 4,279 4,279 - Classified Temporary 4,309 32,056 36,900 403 403 - Classified Overtime 110 3,803 118 3,370 3,370 - Extra Duty Compensation 21,691 34,717 19,215 27,272 27,272 - Insurance Opt Out - 21,400 17,685 12,618 12,618 - SALARIES & WAGES 1,831,131 2,226,666 2,384,122 2,729,593 2,729,593 - PERS 428,539 537,576 523,329 538,918 538,918 - Social Security 110,570 134,556 150,606 169,235 169,235 - Medicare 25,859 31,470 35,222 39,579 39,579 - Workers Compensation 20,819 19,080 16,215 13,389 13,389 - Unemployment 12,808 6,680 7,484 2,730 2,730 - Health Insurance 607,727 663,475 706,136 926,372 926,372 - Life Insurance 1,034 1,097 1,383 1,514 1,514 - TSA - ER Paid - 23,259 24,673 29,568 29,568 - Long Term Disability 4,926 3,951 5,665 4,346 4,346 - 125 Plan Insurance Opt Out 28,579 17,400 18,800 19,140 19,140 - 403B Health Plan Option 19,310 15,484 15,526 18,956 18,956 - BENEFITS 1,260,171 1,454,028 1,505,039 1,763,746 1,763,746 - Professional Instr. Services - 4,620 4,000 4,000 4,000 - Travel - In District - 814 - - - - Travel - Out of District - 709 - - - - PURCHASED SERVICES - 6,143 4,000 4,000 4,000 - Supplies and Materials 925 8,059 6,000 10,200 10,200 - Non-Consumables - 30,188 25,000 27,600 27,600 - Software - 35,324 15,000 14,000 14,000 - Hardware Under $5000 - 3,274 4,000 9,800 9,800 - SUPPLIES 925 76,844 50,000 61,600 61,600 - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - SPECIAL EDUCATION 3,092,228 3,763,681 3,943,161 4,558,939 4,558,939 -

- - (0.00) -



Financial

1220/1240 Special Education Self-Contained Programs & Other Specialized Supports Continued

For a comprehensive picture of the changes to consolidated Special Education spending and staffing across all functions and funds, please see the year-over-year SPED budget comparison on page 19.

This function provides funding for direct program support and instruction for approximately 280 students at nine school sites. The District also purchases specialized services from the Southern Oregon Education Service District (SOESD) for approximately 29 District students. The total SOESD service costs funded directly by the state are estimated at approximately $1.0M for FY16-17. The District's allocation for FY16-17 is $3.5M, resulting in about $2.5M in net revenue pass-through we can expect to receive from SOESD.

The FY16-17 Budget is funded at $4.6M up $.6M (15.6%) from FY15-16 Budget. Staffing for the FY16-17 Budget for these functions in the General Fund is 69.69 FTE, which is 9.0 FTE higher than FY15-16 Budget of 60.69, chiefly driven by additional support needed for two new MAPS classrooms to support students who were formerly attending SOESD classes. Of these 9 new positions, 2 FTE will be for certificated special education teachers and 7 will be classified special educational assistants.


3,092,228

3,763,681 3,943,161

4,558,939

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Special Education Self Contained Programs & Other Specialized Supports


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171227 Extended School Year Services Actual Actual Budget Proposed Approved AdoptedClassified 3,173 - 3,000 - - - Classified Temporary 604 84 - - - - SALARIES & WAGES 3,778 84 3,000 - - - PERS 1,045 23 550 - - - Social Security 234 5 186 - - - Medicare 44 1 44 - - - Workers Compensation 2 1 20 - - - Unemployment 26 0 9 - - - BENEFITS 1,352 31 808 - - - PURCHASED SERVICES - - - - - - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - EXTENDED SCHOOL YEAR 5,129 115 3,808 - - -

- - - -

The District makes Extended Schhol Year Services (ESY) available to all students for whom the Individualized Education Program (IEP) team has determined that such services are necessary to provide Free Appropriate Public Education (FAPE). In accordance with IEP goals, EYS are provided to a student who experiences documented undue regression in acquired skills, and requires extended periods to recoup these skills. The Extended School Year Program is for Special Education students who would have a significant loss of learning without educational services during the summer months. The program is still active but we have not had students qualify for services for the past two years. It is a mandated program based on student need. In the FY16-17 Budget year these services will be grant funded.


5,129

115

3,808

- -

1,000

2,000

3,000

4,000

5,000

6,000

2013-14A 2014-15A 2015-16B 2016-17B

Extended School Year Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171250 ERC - Resource Rooms Actual Actual Budget Proposed Approved AdoptedLicensed 1,340,586 1,428,088 1,525,411 1,669,405 1,754,873 - Classified 373,207 603,223 591,928 663,361 663,361 - Licensed Substitutes 256 858 275 261 261 - Classified Substitutes 348 - 374 - - - Licensed Temporary 1,364 8,250 1,466 4,356 4,356 - Classified Temporary 8,394 5,047 9,023 3,622 3,622 - Classified Overtime 27 2,332 29 288 288 - Extra Duty Compensation 24,913 38,967 25,065 31,882 32,938 - Insurance Opt Out - 3,600 3,006 8,111 8,111 - SALARIES & WAGES 1,749,094 2,090,364 2,156,577 2,381,286 2,467,810 - PERS 398,975 543,138 500,409 519,071 529,244 - Social Security 105,382 125,152 133,708 147,640 153,004 - Medicare 24,646 29,269 31,270 34,529 35,783 - Workers Compensation 19,199 17,359 14,727 11,680 12,105 - Unemployment 12,238 6,271 6,797 2,381 2,468 - Health Insurance 444,766 572,963 634,351 736,159 748,548 - Life Insurance 749 927 984 1,085 1,106 - TSA - ER Paid - 20,002 18,388 22,002 22,002 - Long Term Disability 4,430 4,103 5,094 4,513 4,513 - 125 Plan Insurance Opt Out 9,063 10,700 18,400 11,770 11,770 - 403B Health Plan Option 9,806 15,841 9,000 11,174 11,174 - BENEFITS 1,029,254 1,345,724 1,373,129 1,502,004 1,531,717 - Professional Instr. Services - - 100,000 100,000 100,000 - Travel - In District - 720 - - - - Travel - Out of District - 1,126 - - - - Professional Services - 693 - - - - PURCHASED SERVICES - 2,539 100,000 100,000 100,000 - Supplies and Materials - 7,317 - - - - Textbooks - 3,784 - - - - Periodicals - 329 - - - - Non-Consumables - 4,897 - - - - Software - 8,439 - 16,000 16,000 - Hardware Under $5000 - 1,567 - - - - SUPPLIES - 26,333 - 16,000 16,000 - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - ERC / RESOURCE ROOMS 2,778,348 3,464,960 3,629,707 3,999,291 4,115,528 -

- - - (116,237.12)


The Education Resource Centers (ERC) - Resource Room function provides special education services to approximately 1,212 students across the District. The FY16-17 Budget of $4.1M is $0.5M (13.4%) higher than the FY15-16 Budget of $3.6M. This is driven by contractual compensation change assumptions, additional software for Learning Ally, Dreambox and Read Live and staffing increases. Staffing for FY16-17 is 54.16 FTE versus staffing of 50.75 FTE in FY15-16 due to the transfer of 1.41 FTE educational assistants from nursing plus 2.0 FTE educational resource teachers to support the insourcing of students formerly serviced by SOESD.

2,778,348

3,464,960 3,629,707

4,115,528

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500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

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4,500,000

2013-14A 2014-15A 2015-16B 2016-17B

ERC - Resource Rooms


Financial

1260/1261 Early Intervention 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Actual Actual Budget Proposed Approved Adopted

Licensed Temporary - 110 - - - - SALARIES & WAGES - 110 - - - - PERS Tiers I & II - 33 - - - - Social Security - 7 - - - - Medicare - 2 - - - - Workers Compensation - 1 - - - - Unemployment - 0 - - - - BENEFITS - 43 - - - - Professional Instr. Services 119,674 - - - - - Professional Services 268,219 113,155 150,000 163,000 163,000 - PURCHASED SERVICES 387,893 113,155 150,000 163,000 163,000 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - EARLY INTERVENTION 387,893 113,308 150,000 163,000 163,000 -

- (0.00) - -


Learning Disabilities

The Early Intervention function provides evaluation services for approximately 450 Medford School District early childhood students younger than five years old. The $163K reflects the contract service with Douglas ESD for Evaluations, which is expected to increase $13K (8.7%) in FY16-17.

387,893

113,308

150,000 163,000

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100,000

150,000

200,000

250,000

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350,000

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2013-14A 2014-15B 2015-16B 2016-17B

Early Intervention


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171283 Alternative Education Actual Actual Budget Proposed Approved AdoptedLicensed 200,234 175,972 177,046 175,892 175,892 - Classified 64,006 45,823 21,642 40,200 40,200 - Licensed Substitutes - - - 1,453 1,453 - Classified Substitutes - - - 490 490 - Licensed Temporary - 24,157 25,000 23,748 23,748 - Classified Temporary 385 2,719 4,000 411 411 - Classified Overtime 105 403 113 335 335 - Insurance Opt Out - 800 200 - - - SALARIES & WAGES 264,731 249,873 228,001 242,528 242,528 - PERS 61,933 68,090 64,635 62,515 62,515 - Social Security 16,003 15,143 15,686 15,037 15,037 - Medicare 3,743 3,542 3,669 3,517 3,517 - Workers Compensation 2,694 2,031 1,933 1,190 1,190 - Unemployment 1,853 740 892 243 243 - Health Insurance 64,850 50,852 67,808 75,156 75,156 - Life Insurance 171 168 110 165 165 - TSA - ER Paid - 1,500 1,320 1,650 1,650 - Long Term Disability 722 621 830 684 684 - 125 Plan Insurance Opt Out 250 250 500 1,750 1,750 - 403B Health Plan Option 2,224 1,000 878 93 93 - BENEFITS 154,441 143,937 158,261 161,999 161,999 - PURCHASED SERVICES - - - - - - Supplies and Materials 3,450 2,433 5,100 5,000 5,000 - Textbooks - 8 - - - - Library Books 236 229 200 200 200 - Periodicals 510 204 550 500 500 - Non-Consumables 153 - - - - - Hardware Under $5000 1,247 - - - - - SUPPLIES 5,595 2,874 5,850 5,700 5,700 - CAPITAL OUTLAY - - - - - - Grant Indirect Charges 6,498 7,958 - - - - OTHER OBJECTS 6,498 7,958 - - - - ALTERNATIVE EDUCATION 431,266 404,643 392,112 410,227 410,227 -

- - - -

Alternative Education is the title given to programs outside of our traditional schools. The FY16-17 Budget of $0.4M is $18K (4.6%) higher than FY15-16 Budget, driven primarily by contractual compensation increase assumptions. The District has worked with multiple alternative education programs for years, and the trend is increasing for online and charter school programs. This function changed significantly in recent years from a Special Education function to Alternative Education programs and includes the Options, On Track, JDEP, and Medford Opportunity School. Staffing remains flat at 4.375 FTE.


431,266 404,643 392,112

410,227

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2013-14A 2014-15A 2015-16B 2016-17B

Alternative Education


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171288 Charter Schools Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Charter School Payments 7,262,375 8,276,952 9,240,571 9,715,522 9,715,522 - Tuition - - - - - - Professional Services - - - - - - PURCHASED SERVICES 7,262,375 8,276,952 9,240,571 9,715,522 9,715,522 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - CHARTER SCHOOLS 7,262,375 8,276,952 9,240,571 9,715,522 9,715,522 -

- - - -

The Charter School function provides for the pass-through of the majority of the state funding received for charter school enrollment to District sponsored charter schools. The Madrone Trail Public Charter School, Logos Public Charter School, Kids Unlimited Academy Public Charter School and The Valley School of Southern Oregon are the four District-sponsored charter schools budgeted. Total 2016-17 Charter School enrollment is estimated at 1,522 or 11.05% of total District enrollment. The FY16-17 Budget of $9.7M is $.5M (5.1%) higher than the FY15-16 Budget. Madrone Trail enrollment is expected to increase marginally from current levels to 220 ADM; Logos enrollment is expected to be 852 ADM; Kids Unlimited Academy is anticipated to be 350 ADM; and The Valley is anticipated to be 100 ADM. For a historical perspective on District enrollment and the impact of charter schools, please see the ADMr chart on page 15.


7,262,375

8,276,952

9,240,571 9,715,522

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2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Charter Schools


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171291 English Language Learners Actual Actual Budget Proposed Approved AdoptedLicensed 1,136,549 1,257,382 1,259,792 1,298,016 1,298,016 - Classified 410,394 484,578 457,080 496,087 496,087 - Licensed Substitutes 558 6,003 7,184 - - - Classified Substitutes 980 645 1,054 208 208 - Licensed Temporary 12,076 38,834 31,327 18,128 18,128 - Classified Temporary 26,649 24,627 17,172 16,841 16,841 - Classified Overtime 2,370 3,230 2,548 3,308 3,308 - Insurance Opt Out - 9,070 6,354 4,753 4,753 - SALARIES & WAGES 1,589,576 1,824,369 1,782,510 1,837,341 1,837,341 - PERS 369,308 473,377 450,654 446,500 446,500 - Social Security 95,895 109,219 110,516 113,915 113,915 - Medicare 22,427 25,543 25,846 26,641 26,641 - Workers Compensation 17,823 13,062 11,757 9,012 9,012 - Unemployment 11,087 5,473 5,426 1,837 1,837 - Health Insurance 370,049 377,421 366,495 399,338 399,338 - Life Insurance 618 661 662 686 686 - TSA-ERPaid - 13,271 13,359 14,598 14,598 - Long Term Disability 3,296 2,860 2,790 3,146 3,146 - 125 Plan Insurance Opt Out 11,149 4,809 5,618 5,290 5,290 - 403B Health Plan Option 9,445 9,176 9,255 9,458 9,458 - BENEFITS 911,096 1,034,871 1,002,377 1,030,423 1,030,423 - Professional Instr. Services - - 1,500 10,000 10,000 - Pupil Transp 170 645 200 200 200 - Pupil Transp - O.T.H.T.S. - - 200 200 200 - Travel - In District 3,248 2,491 - 750 750 - Travel - Out of District 3,148 7,376 3,000 3,000 3,000 - Professional Services 8,720 - 8,000 8,000 8,000 - PURCHASED SERVICES 15,286 10,512 12,900 22,150 22,150 - Supplies and Materials 31,378 10,932 55,980 65,000 65,000 - Textbooks 927 837 10,000 10,000 10,000 - Periodicals - - - 400 400 - Non-Consumables 893 4,561 8,000 12,000 12,000 - Software 29,960 55,016 70,000 90,000 90,000 - Hardware Under $5,000 3,462 8,040 3,010 5,000 5,000 - SUPPLIES 66,620 79,385 146,990 182,400 182,400 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 235 274 - - - - OTHER OBJECTS 235 274 - - - - ENGLISH LANGUAGE LEARNERS 2,582,813 2,949,411 2,944,778 3,072,314 3,072,314 -

- - - -



Financial

1291 English Language Learners Continued

The FTE for FY16-17 remains flat for the General Fund at 36.83 FTE. In summary, the District’s ESL program is described in the following few sentences, and represents FTE across all functions. English for Speakers of Other Languages (ESOL) endorsed teachers (20 FTE) are assigned to all elementary, middle, and high school locations based on the number of students at each location. Staff are focused on instructing students, using the English Language Development Curriculum and other supplementary materials, with the goal of English language acquisition for every student. ESL Assistants (13.66 FTE) are used within the program to assist students in language acquisition and to provide student support within core curriculum areas. The staff’s time and location are based on student need, so some locations are assigned more ESL assistant and teacher time than others. Student need may include orientation for a new non-English speaking student. In this scenario, an assistant would spend one-on-one time with the student to help the student acquire the basic language skills necessary to navigate throughout a school. Assistants may also supervise students in a computer lab using English language computer software. The ESL program receives additional support from a Teacher on Special Assignment (.8 FTE) who supports the program in terms of language acquisition and program fidelity, staff training and support, and data analysis. Finally, the program employs Success Specialists (2.67 FTE) who provide direct support for students in the program and by helping them succeed in school. They also provide a much needed connection to the families of ESL students, which help support the work of the school by assisting parents at home with common school expectations. The District is working proactively to hire additional dual language employees in its school locations, primarily seeking individuals with English and Spanish as their dual languages. The District also has 2.0 FTE Translators and .17 FTE Federal Programs Secretary.

The FY16-17 Budget of $3.1M is $0.1M, (4.3%) higher than the FY15-16 Budget driven largely by contractual compensation change assumptions and higher supplies due to increased enrollment. Additional materials and headsets for ELPA 21 testing is needed due to increased enrollment.


2,582,813

2,949,411 2,944,778 3,072,314

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

2013-14A 2014-15A 2015-16B 2016-17B

English Language Learners


Financial

Notes Page


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171292 Teen Parent Actual Actual Budget Proposed Approved AdoptedLicensed - - - 22,215 22,215 - Classified 160,350 169,258 185,802 193,618 193,618 - Classified Substitutes 636 2,138 684 1,275 1,275 - Classified Temporary 1,688 1,976 1,814 - - - Classified Overtime 79 56 85 361 361 - Insurance Opt Out - 2,400 1,745 1,502 1,502 - SALARIES & WAGES 162,754 175,828 190,131 218,970 218,970 - PERS 34,497 36,216 36,614 42,876 42,876 - Social Security 9,905 10,622 11,788 13,576 13,576 - Medicare 2,317 2,484 2,757 3,175 3,175 - Workers Compensation 2,149 2,824 1,236 1,074 1,074 - Unemployment 1,139 527 570 219 219 - Health Insurance 47,626 42,067 49,151 61,409 61,409 - Life Insurance 75 75 80 87 87 - TSA - ER Paid - 1,800 1,980 2,880 2,880 - Long Term Disability 400 344 460 379 379 - 125 Plan Insurance Opt Out 3,900 700 1,400 770 770 - 403B Health Insurance Option 2,024 3,190 1,322 320 320 - BENEFITS 104,031 100,849 107,359 126,766 126,766 - Travel - In District - - 100 - - - Travel - Out of District 40 10 500 - - - Professional Services 10 45 - - - - PURCHASED SERVICES 50 55 600 - - - Supplies and Materials 773 44 2,000 1,000 1,000 - Non-Consumables - 636 1,000 300 300 - SUPPLIES 773 680 3,000 1,300 1,300 - Equipment - Replacement - - 500 - - - CAPITAL OUTLAY - - 500 - - - Dues/Fees/Memberships 508 599 550 - - - OTHER OBJECTS 508 599 550 - - - TEEN PARENT 268,116 278,010 302,140 347,036 347,036 -

- - - -


The Pregnant and Parenting Teen (PPT) program located at the North Medford High School Child Development Center (CDC) serves approximately 20-40 students and 20-40 babies a year (22.3 ADMr as of March, 2016). The PPT program helps achieve multiple objectives including 1) helping pregnant students graduate or obtain a GED, 2) providing child care services both for students with children and the community at large, 3) teaching healthy life styles and parenting skills, and 4) educating high school students on child development.

There are Federal block grants, State Department of Human Services support payments and local Preschool user fees to help fund the PPT program. The annual required operating expenses in the General Fund. FY16-17 Budget is $.35M, up $45K (14.9%) from contractual compensation increases, and staffing which is up 0.34 FTE from the prior year at 7.40 FTE.

268,116 278,010 302,140

347,036

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

2013-14A 2014-15A 2015-16B 2016-17B

Teen Parent


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171295 Homebound Instruction Actual Actual Budget Proposed Approved AdoptedLicensed 424 - - - - - Classified 20,882 - - - - - Licensed Substitutes 4,383 - - - - - Licensed Temporary 1,566 174 200 11,579 11,579 - Classified Temporary 5,428 418 600 - - - Classified Overtime 1,499 - - - - - Home Instruction 27,625 48,670 44,740 23,198 23,198 - SALARIES & WAGES 61,807 49,263 45,540 34,777 34,777 - PERS 9,680 10,065 5,221 6,499 6,499 - Social Security 3,832 3,054 2,824 2,156 2,156 - Medicare 896 714 660 504 504 - Workers Compensation 655 521 296 171 171 - Unemployment 432 148 137 35 35 - Health Insurance - 1,140 - - - - 403B Health Insurance Option - - 180 - - - BENEFITS 15,495 15,643 9,317 9,365 9,365 - Travel - In District 2,013 1,374 1,600 1,400 1,400 - Travel - Out of District 182 - - - - - PURCHASED SERVICES 2,196 1,374 1,600 1,400 1,400 - Supplies and Materials - 300 - - - - SUPPLIES - 300 - - - -

CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - HOMEBOUND INSTRUCTION 79,498 66,580 56,458 45,542 45,542 -

- - - -


Homebound teachers are assigned to students who, for one reason or another, cannot attend school. Students who typically are eligible for homebound instruction include students with medical conditions who cannot be accommodated at school, Special Education students with behavior issues that cause them to be a danger to themselves or others, severely impacted Special Education students who are awaiting alternative placement, and expelled students for whom other educational options do not work. Spending in FY16-17 is projected to be slightly lower than FY15-16. Staffing for FY16-17 is to remain flat at 1.0 FTE.

79,498

66,580

56,458

45,542

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

90,000

2013-14A 2014-15A 2015-16B 2016-17B

Homebound Instruction


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-171297 At-Risk Actual Actual Budget Proposed Approved AdoptedClassified 5,093 6,027 5,934 7,120 7,120 - Licensed Temporary 5,385 5,597 7,500 6,401 6,401 - Classified Temporary 37 - 40 - - - SALARIES & WAGES 10,514 11,624 13,474 13,520 13,520 - PERS 2,643 2,840 2,919 2,683 2,683 - Social Security 637 703 835 838 838 - Medicare 149 164 195 196 196 - Workers Compensation 50 123 88 66 66 - Unemployment 74 35 40 14 14 - Health Insurance 2,670 2,755 2,745 3,192 3,192 - Life Insurance 4 5 5 5 5 - 403B Health Insurance Option - - 39 - - - BENEFITS 6,227 6,626 6,866 6,994 6,994 - Pupil Transportation OTHTS - 92 - - - - Travel - In District - 256 - - - - Professional Services 20,000 20,000 35,000 35,000 35,000 - PURCHASED SERVICES 20,000 20,348 35,000 35,000 35,000 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - AT-RISK 36,741 38,597 55,341 55,514 55,514 -

- - - -

The At Risk function provides instruction activities designed to assist students with risk factors that affect the learning process. This function includes Professional Services for the Maslow project, which provides food, services, and clothing to an increasing number of homeless students in the community. FY16-17 spending remains flat to the current year. Staffing also remains flat in FY16-17 at .22 FTE.


36,741 38,597

55,341 55,514

-

10,000

20,000

30,000

40,000

50,000

60,000

2013-14A 2014-15A 2015-16B 2016-17B

At - Risk


Financial

1430 Summer School - 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17High School Actual Actual Budget Proposed Approved AdoptedClassified 40,819 - - - - - Licensed Substitutes - 4,352 20,000 21,454 21,454 - Licensed Temporary 3,362 158,801 115,381 118,684 118,684 - Classified Temporary 60 27,032 19,951 40,496 40,496 - SALARIES & WAGES 44,241 190,184 155,332 180,634 180,634 - PERS 11,759 45,651 36,580 40,300 40,300 - Social Security 2,743 11,785 9,631 11,199 11,199 - Medicare 642 2,756 2,252 2,619 2,619 - Workers Compensation 372 1,155 1,010 886 886 - Unemployment 309 486 466 181 181 - TSA ER Paid - 39 42 43 43 - 403B Health Insurance Option - 2 - - - - BENEFITS 15,825 61,873 49,981 55,227 55,227 - Pupil Transportation OTHTS - 119 1,000 - - - PURCHASED SERVICES - 119 1,000 - - -

Supplies and Materials 16 238 3,000 - - - SUPPLIES 16 238 3,000 - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - SUMMER SCHOOL-HIGH SCHOOL 60,081 252,415 209,313 235,862 235,862 -

- - - -


The budget for summer school is $236K up $27K or 12.7%. The summer school program provides critical additional support for students who are credit deficient and not on track to graduate on time. Prior to the summer of 2014, the summer school program has focused mainly on credit recovery. The expansion of the summer school program provides significant increases in order to meet individual student needs. Students will continue to have access to credit recovery options, but the main focus will be for targeted interventions based on each student's specific needs. Highly qualified licensed staff will be delivering instruction based on student needs, preparing students for regular school year courses, and developing much needed study skills and social habits. There will be administrative presence during the summer programs on all sites as well as classified support staff. During the summer sessions, schools will be open for four to five hours each day. The overall design of the summer school program is to help students fill in their content and skill gaps that are critical to success during the regular school year and success after high school. The District's objective is to benefit between 500-800 students in this program.

60,081

252,415

209,313

235,862

-

50,000

100,000

150,000

200,000

250,000

300,000

2013-14A 2014-15A 2015-16B 2016-17B

Summer School - High School


Financial

DIRECT 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17STUDENT SUPPORT Actual Actual Budget Proposed Approved AdoptedAttendance 171,324 173,952 62,000 62,000 62,000 - Community Service Officers 47,268 55,975 75,000 75,000 75,000 - Office of the Dean 436,252 483,303 495,886 514,095 514,095 - Counseling 959,040 1,018,003 1,054,549 1,097,327 1,097,327 - Nursing 254,969 253,302 655,748 614,266 614,266 - Psychological Services 1,126,200 1,243,854 1,441,524 2,005,313 2,005,313 - Speech & Audiology 1,065,330 1,287,036 1,641,475 1,799,819 1,799,819 - General Student Support 168,470 234,861 323,687 558,270 442,033 - DIRECT STUDENT SUPPORT 4,228,852 4,750,287 5,749,869 6,726,090 6,609,853 -

DIRECT 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17STAFF SUPPORT Actual Actual Budget Proposed Approved AdoptedImprovement of Instruction - Coaches - - - - - - Improvement of Instruction - Media 116,262 111,576 115,219 118,185 118,185 - Instructional Development 37,577 38,700 48,000 47,000 47,000 - Curriculum Development 365,752 482,468 461,425 550,230 550,230 - Instructional Media Services 106,176 139,274 179,694 155,787 155,787 - School Libraries 1,237,281 1,596,161 1,663,105 1,686,870 1,686,870 - Audiovisual Services 10,427 9,056 19,800 18,300 18,300 - Instructional Staff Development 247,828 196,635 228,106 252,063 252,063 - DIRECT STAFF SUPPORT 2,121,304 2,573,870 2,715,349 2,828,435 2,828,435 -

TOTAL DIRECT SUPPORT 6,350,156 7,324,157 8,465,218 9,554,525 9,438,288 -

General Fund EXPENDITURES - STUDENT AND STAFF SUPPORT FUNCTIONS

Spending for the Student and Staff Support functions are budgeted at $9.4M for the FY16-17 Budget, up $1.0M (11.5%) from the FY15-16 Budget. Across all funding sources, staffing for the FY16-17 Budget is 92.14 FTE, a 0.4 FTE increase from the FY15-16 Budget. This is resulting from the 1.4 FTE reduction in nursing assistants due to the increase of 1 nurse. Direct Student Support spending is up $0.9 million (14.9%) from the FY15-16 Budget driven primarily by the combination of the transfer in of $0.5M in professional service contracts for mental health counseling from instruction, contractual compensation increase assumptions. Direct Staff Support is up $113K (4.2%) due primarily to contractual compensation increase assumptions. Spending changes from FY15-16 are detailed in the narratives for each function.

6,350,156

7,324,157

8,465,218

9,438,288

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

10,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Student and Staff Support


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172112 Attendance Actual Actual Budget Proposed Approved AdoptedClassified 61,514 65,461 - - - - Classified Overtime 7 - - - - - SALARIES & WAGES 61,522 65,461 - - - - PERS 14,370 15,184 - - - - Social Security 3,621 3,827 - - - - Medicare 847 895 - - - - Workers Compensation 598 530 - - - - Unemployment 431 196 - - - - Health Insurance 25,655 23,715 - - - - Life Insurance 42 38 - - - - TSA - ER Paid - 1,600 - - - - Long Term Disability 140 120 - - - - 125 Plan Opt Out 500 500 - - - - 403B Health Insurance Option 1,960 591 - - - - BENEFITS 48,163 47,197 - - - - Professional Instr. Services 61,639 61,293 62,000 62,000 62,000 - PURCHASED SERVICES 61,639 61,293 62,000 62,000 62,000 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - ATTENDANCE 171,324 173,952 62,000 62,000 62,000 -

- - - -


Decreased spending in Attendance reflects the move of FTE from this function to function 2410, Office of the Principal, since these FTE are not involved in the attendance process. Professional Instructional Services is flat to FY15-16 Budget. The District contracts with the SOESD for a secondary attendance specialist. This attendance specialist makes visits to truant student's homes and may serve citations as needed.

171,324 173,952

62,000 62,000

- 20,000 40,000 60,000 80,000

100,000 120,000 140,000 160,000 180,000 200,000

2013-14A 2014-15A 2015-16B 2016-17B

Attendance


Financial

2115 Community 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Service Officers Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Professional Services 47,268 55,975 75,000 75,000 75,000 - PURCHASED SERVICES 47,268 55,975 75,000 75,000 75,000 - SUPPLIES - - - - - -


OTHER OBJECTS - - - - - - COMMUNITY SERVICE OFFICERS 47,268 55,975 75,000 75,000 75,000 -

- - - -

This function provides law enforcement support for enhancing student safety in partnership with the Medford Police Department (MPD) Student Resource Officers (SROs). Two full-time Community Service Officers (CSOs) are employed through the MPD. The two CSOs spread their time covering the three District High Schools North, South and Central. Spending for FY16-17 remains flat to current year.


47,268

55,975

75,000 75,000

-

10,000

20,000

30,000

40,000

50,000

60,000

70,000

80,000

2013-14A 2014-15A 2015-16B 2016-17B

Community Services Officers


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172121 Office of the Dean Actual Actual Budget Proposed Approved AdoptedLicensed 241,661 261,435 274,894 285,110 285,110 - Classified (4,058) - - - - - Licensed Temporary - - - 108 108 - Classified Temporary 1,032 - 1,109 - - - Extra Duty Compensation 39,460 38,735 36,402 40,232 40,232 - SALARIES & WAGES 278,094 300,170 312,404 325,449 325,449 - PERS 65,820 83,407 76,557 77,376 77,376 - Social Security 15,955 17,790 19,369 20,178 20,178 - Medicare 3,731 4,161 4,530 4,719 4,719 - Workers Compensation 3,009 2,420 2,031 1,596 1,596 - Unemployment 1,946 900 937 325 325 - Health Insurance 66,452 70,940 74,165 80,004 80,004 - Life Insurance 80 58 80 80 80 - TSA - ER Paid - 599 330 899 899 - Long Term Disability 663 571 763 628 628 - 125 Plan Opt Out 500 2,000 4,000 2,200 2,200 - 403B Health Insurance Option - 286 720 641 641 - BENEFITS 158,158 183,133 183,482 188,646 188,646 - PURCHASED SERVICES - - - - - -

SUPPLIES - - - - - -


OTHER OBJECTS - - - - - - OFFICE OF THE DEAN 436,252 483,303 495,886 514,095 514,095 -

- - - -

The budget for Office of the Dean is $514K, up $18K or 3.7% primarily due to contractual compensation changes. During the critical developmental stages in middle school, highly qualified student deans are utilized to maintain a safe and orderly educational environment. Deans (two per middle school) are involved in student interventions and provide communication links to the home. They also provide much needed supervision during school and after-hours at school events. Staffing FTE is unchanged at 4.0 FTE, with contractual compensation changes driving slightly higher wages.


436,252

483,303 495,886 514,095

-

100,000

200,000

300,000

400,000

500,000

600,000

2013-14A 2014-15A 2015-16B 2016-17B

Office of the Dean


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172122 Counseling Actual Actual Budget Proposed Approved AdoptedLicensed 505,798 526,669 561,331 583,530 583,530 - Classified 69,983 64,178 66,064 68,322 68,322 - Licensed Temporary 397 558 427 - - - Classified Temporary 1,647 729 1,770 - - - Classified Overtime 46 - 49 11 11 - Extra Duty Compensation 47,694 47,147 41,063 48,824 48,824 - Insurance Opt Out - 1,300 1,600 - - - SALARIES & WAGES 625,565 640,580 672,304 700,687 700,687 - PERS 141,298 181,372 173,621 176,391 176,391 - Social Security 38,156 39,456 41,683 43,443 43,443 - Medicare 8,924 9,227 9,748 10,160 10,160 - Workers Compensation 6,285 5,175 4,370 3,437 3,437 - Unemployment 4,323 1,937 2,017 701 701 - Health Insurance 127,937 129,245 133,345 149,762 149,762 - Life Insurance 185 199 180 200 200 - TSA - ER Paid - 2,399 2,650 2,639 2,639 - Long Term Disability 1,435 1,236 1,651 1,359 1,359 - 125 Plan Insurance Opt Out 1,214 4,500 8,000 4,950 4,950 - 403B Health Insurance Option 1,121 900 1,980 801 801 - BENEFITS 330,879 375,644 379,245 393,843 393,843 - Rental 72 - 100 100 100 - Travel - Out of District 1,766 1,312 1,000 1,297 1,297 - Printing - - 400 400 400 - PURCHASED SERVICES 1,838 1,312 1,500 1,797 1,797 - Supplies and Materials 759 466 1,500 1,000 1,000 - SUPPLIES 759 466 1,500 1,000 1,000 - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - COUNSELING 959,040 1,018,003 1,054,549 1,097,327 1,097,327 -

- - - -

The Counseling function includes staff, services, and materials used for high school student academic guidance counseling in the Student Services Centers. FY16-17 spending is projected to be $1.1M, an increase of $43K (4.1%), largely related to health insurance. Staffing of 11.0 FTE remains flat to the prior year.


959,040 1,018,003

1,054,549 1,097,327

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

2013-14A 2014-15A 2015-16B 2016-17B

Counseling


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172134 Nursing Actual Actual Budget Proposed Approved AdoptedLicensed 160,097 157,910 417,702 409,674 409,674 - Classified 3,871 - 11,547 (0) (0) - Licensed Temporary 47 - 51 - - - Classified Temporary 1,084 979 1,165 - - - Insurance Opt Out - - - 1,502 1,502 - SALARIES & WAGES 165,099 158,889 430,464 411,176 411,176 - PERS 37,786 43,077 96,811 89,248 89,248 - Social Security 10,010 9,599 32,774 25,493 25,493 - Medicare 2,341 2,245 4,858 5,962 5,962 - Workers Compensation 1,586 1,275 2,178 2,017 2,017 - Unemployment 1,155 477 1,005 411 411 - Health Insurance 26,635 22,072 71,918 65,592 65,592 - Life Insurance 40 40 80 120 120 - Long Term Disability 258 316 297 347 347 - 125 Plan Insurance Opt Out - - - 1,300 1,300 - 403B Health Insurance Option - - 804 971 971 - BENEFITS 79,811 79,100 210,726 191,462 191,462 - Cleaning Services - 160 - - - - Travel - In District 1,174 1,568 1,500 1,500 1,500 - Travel - Out of District 556 1,112 1,100 - - - PURCHASED SERVICES 1,729 2,840 2,600 1,500 1,500 -

Supplies and Materials 5,388 6,385 11,420 8,090 8,090 - Non-Consumables 2,808 5,820 - 1,500 1,500 - SUPPLIES 8,196 12,204 11,420 9,590 9,590 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 134 269 538 538 538 - OTHER OBJECTS 134 269 538 538 538 - NURSING 254,969 253,302 655,748 614,266 614,266 -

- - - -

The FY16-17 Budget includes spending of $.6M, $41K (6.3%) lower than the FY15-16 Budget primarily due to attrition. In FY16-17 there will be a total of 6.0 FTE compared to 6.4 FTE in FY15-16. In FY15-16 there were 3 assistants, a total of 1.41 FTE, who moved from function 1250 to assist in nursing activities since the District was short a 1.0 FTE Nurse. In FY16-17 these assistants will move back to function 1250 and a 1.0 FTE nurse will be hired. Nurses assume duties previously covered by SOESD and are offset by increased revenue pass-through from SOESD. This function is for nursing activities which are non-instructional, such as health inspections and treatment of minor injuries.


254,969 253,302

655,748 614,266

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2013-14A 2014-15A 2015-16B 2016-17B

Nursing


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172140 Psychological Services Actual Actual Budget Proposed Approved AdoptedLicensed 556,919 795,450 815,221 864,342 864,342 - Classified 31,407 20,348 22,166 22,716 22,716 - Licensed Temporary 19,195 802 634 629 629 - Classified Temporary 3,553 2,548 3,820 5,996 5,996 - Extra Duty Compensation 1,992 12,635 8,829 9,504 9,504 - Insurance Opt Out - 8,040 6,284 4,506 4,506 - SALARIES & WAGES 613,065 839,822 856,954 907,694 907,694 - PERS 138,805 219,633 224,491 233,412 233,412 - Social Security 37,507 51,457 53,131 56,277 56,277 - Medicare 8,772 12,034 12,426 13,162 13,162 - Workers Compensation 5,958 6,798 5,570 4,452 4,452 - Unemployment 4,109 2,544 2,571 908 908 - Health Insurance 112,914 102,753 122,352 118,546 118,546 - Life Insurance 194 245 242 242 242 - TSA - ER Paid - 2,879 3,060 3,167 3,167 - Long Term Disability 1,323 1,046 1,522 1,150 1,150 - 125 Plan Insurance Opt Out 2,900 1,700 2,200 1,870 1,870 - 403B Health Insurance Option 600 415 2,205 6,675 6,675 - BENEFITS 313,082 401,505 429,770 439,860 439,860 - Professional Instr. Services - 172 153,000 657,760 657,760 - Travel - In District - 1,374 - - - - Professional Services 200,053 - - - - - PURCHASED SERVICES 200,053 1,546 153,000 657,760 657,760 - Supplies and Materials - 980 1,800 - - - SUPPLIES - 980 1,800 - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - PSYCHOLOGICAL SERVICES 1,126,200 1,243,854 1,441,524 2,005,313 2,005,313 -

- - - -


The Psychological Services function provides services to students eligible for Special Education across the District. Responsibilities include activities related to testing, interpreting results, and providing psychological services to students. It also includes staff, services, travel and supplies. The FY16-17 Budget of $2.0M is $0.6M (39%) higher than the FY15-16 Budget, mainly resulting from moving $0.5M of non-SPED Family Solutions expense from Elementary and Secondary Instruction. Staffing for FY16-17 remains flat at 11.75 FTE.

1,126,200 1,243,854

1,441,524

2,005,313

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

2013-14A 2014-15A 2015-16B 2016-17B

Psychological Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172150 Speech and Audiology Actual Actual Budget Proposed Approved AdoptedLicensed 493,244 487,383 577,981 604,472 604,472 - Classified 33,758 97,353 236,190 249,258 249,258 - Licensed Temporary 859 209 923 467 467 - Classified Temporary 1,641 1,116 1,764 - - - Extra Duty Compensation - 12,594 8,892 11,760 11,760 - Insurance Opt Out - 1,320 1,047 - - - SALARIES & WAGES 529,503 599,976 826,798 865,957 865,957 - PERS 113,600 148,744 184,871 201,900 201,900 - Social Security 32,073 36,363 46,983 53,689 53,689 - Medicare 7,501 8,504 10,988 12,556 12,556 - Workers Compensation 6,471 3,785 4,919 4,242 4,242 - Unemployment 3,706 1,800 2,273 866 866 - Health Insurance 84,221 95,442 104,975 198,650 198,650 - Life Insurance 155 195 1,221 1,377 1,377 - TSA - ER Paid - 3,000 2,660 6,600 6,600 - Long Term Disability 1,351 1,163 1,554 1,279 1,279 - 125 Plan Insurance Opt Out - 3,000 2,000 1,500 1,500 - 403B Health Insurance Option 1,800 2,350 2,232 1,201 1,201 - BENEFITS 250,878 304,346 364,677 483,861 483,861 - Professional Growth 3,690 - - - - - Professional Instr. Services 281,259 377,254 450,000 450,000 450,000 - PURCHASED SERVICES 284,949 377,254 450,000 450,000 450,000 - Supplies and Materials - 472 - - - - Non-Consumables - 4,988 - - - - SUPPLIES - 5,460 - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - SPEECH AND AUDIOLOGY 1,065,330 1,287,036 1,641,475 1,799,819 1,799,819 -

- - - -

The Speech and Audiology function provides support services to Special Education students across the District, including the identification, assessment, and treatment of students with speech, hearing, and language impairments. The District contracts with Presence Learning for online speech and language services. The FY16-17 Budget of $1.8M is $0.2M (9.7%) higher than the FY15-16 Budget, driven primarily by healthcare and contractual wage increases. Staffing for FY16-17 remains flat at 16.0 FTE.


1,065,330

1,287,036

1,641,475 1,799,819

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Speech and Audiology


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172190 Student Support Services Actual Actual Budget Proposed Approved AdoptedLicensed - 650 69,000 157,883 72,415 - Classified 576 28,995 41,884 53,634 53,634 - Administrators Salaries 103,650 108,220 116,919 127,724 127,724 - Licensed Temporary 433 430 465 36 36 - Classified Temporary - - - 9,492 9,492 - Extra Duty Compensation - - - 1,056 - - SALARIES & WAGES 104,659 138,294 228,268 349,825 263,301 - PERS 24,955 31,940 32,743 68,290 58,116 - Social Security 6,289 8,162 9,875 21,689 16,325 - Medicare 1,471 1,909 2,309 5,072 3,818 - Workers Compensation 1,036 944 1,035 1,716 1,291 - Unemployment 730 415 478 350 263 - Health Insurance 12,613 30,573 31,123 85,830 73,441 - Life Insurance 95 107 155 155 135 - TSA - ER Paid - 3,052 1,320 7,630 7,630 - Long Term Disability 262 226 302 248 248 - 403B Health Insurance Option 1,200 2,400 484 1,869 1,869 - BENEFITS 48,649 79,728 79,824 192,850 163,137 - Professional Instr. Services 5,800 6,810 - - - - Rental 4,980 4,710 5,000 5,000 5,000 - Legal 3,788 3,173 10,000 10,000 10,000 - PURCHASED SERVICES 14,568 14,692 15,000 15,000 15,000 - Supplies and Materials - 427 - - - - Hardware Under $5000 - 1,125 - - - - SUPPLIES - 1,552 - - - - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 595 595 595 595 595 - OTHER OBJECTS 595 595 595 595 595 - STUDENT SUPPORT SERVICES 168,470 234,861 323,687 558,270 442,033 -

- - - 116,237


This function provides Special Education support services across the District. Activities include the direction and management of all student service programs, including Special Education, Nursing, Section 504, and other At-Risk programs. The FY16-17 Budget of $0.4M is $0.1M (36.6%) higher than the FY15-16 Budget, resulting primarily from contractual wage increases and healthcare. Total staffing for FY16-17 is flat at 4.09 FTE.

168,470

234,861

323,687

442,033

-

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000

2013-14A 2014-15A 2015-16B 2016-17B

Student Support Services


Financial

2211 Improvement 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17of Instruction Actual Actual Budget Proposed Approved AdoptedClassified 15,821 16,107 17,123 17,903 17,903 - Administrators Salaries 55,767 53,318 52,796 58,810 58,810 - Classified Temporary 349 705 375 - - - Classified Overtime 48 - 51 - - - SALARIES & WAGES 71,985 70,131 70,345 76,713 76,713 - PERS 17,037 16,469 15,363 15,859 15,859 - Social Security 4,330 4,190 4,361 4,756 4,756 - Medicare 1,013 980 1,020 1,112 1,112 - Workers Compensation 808 509 457 376 376 - Unemployment 504 210 211 77 77 - Health Insurance 11,854 12,066 12,652 13,320 13,320 - Life Insurance 54 56 57 57 57 - TSA - Employer Paid - 300 300 330 330 - Long Term Disability 167 144 192 158 158 - 125 Plan Insurance Opt Out 500 500 700 750 750 - 403B Health Insurance Option 1,453 902 180 1,435 1,435 - BENEFITS 37,718 36,326 35,494 38,230 38,230 - Travel - In District - 15 - 14 14 - Travel - Out of District 84 41 250 - - - Professional Services - - - 153 153 - PURCHASED SERVICES 84 56 250 167 167 - Supplies and Materials 285 1,080 272 2,000 2,000 - Textbooks - 682 - - - - Periodicals 39 - 500 - - - Non-Consumables - 1,171 798 146 146 - Software - 104 104 - - - Hardware Under $5000 5,256 1,068 5,256 - - - SUPPLIES 5,580 4,105 6,930 2,146 2,146 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 894 958 2,200 928 928 - OTHER OBJECTS 894 958 2,200 928 928 - IMPROV. OF INSTR - 116,262 111,576 115,219 118,185 118,185 -

- - - -


This function is for activities associated with directing and managing the instructional staff in planning, developing, and evaluating the process providing learning experiences for students. Spending and staffing in the General Fund for the Improvement of Instruction function is flat to current levels.

Direct Administration – Includes 0.5 FTE of Federal Program’s Supervisor salary plus benefits

Administrative Support – Includes 0.5 FTE of Federal Program’s Office Assistant salary plus benefits

116,262 111,576 115,219 118,185

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

2013-14A 2014-15A 2015-16B 2016-17B

Improvement of Instruction


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172212 Instructional Development Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Professional Growth - 28,700 30,000 35,000 35,000 - Professional Instr. Services 9,595 10,000 12,000 12,000 12,000 - Travel - Out of District 28,055 - 6,000 - - - Professional Services (72) - - - - - PURCHASED SERVICES 37,577 38,700 48,000 47,000 47,000 - SUPPLIES - - - - - -


OTHER OBJECTS - - - - - - INSTRUCTIONAL DEVELOPMENT 37,577 38,700 48,000 47,000 47,000 -

- - - -


This function is for activities to assist teachers and administrators for the effective use of adopted curriculum materials. Per the Medford Education Association (MEA) Collective Bargaining Agreement, all bargaining unit members are allocated $50 for in-service use each contract year. Additionally, MEA bargaining unit members may also access tuition reimbursement for a portion of the tuition fee for courses directly related to the employee's instructional assignment. Spending is expected to be essentially flat to current year.

37,577 38,700

48,000 47,000

-

10,000

20,000

30,000

40,000

50,000

60,000

2013-14A 2014-15A 2015-16B 2016-17B

Instructional Development


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172213 Curriculum Development Actual Actual Budget Proposed Approved AdoptedLicensed - 1,300 - - - - Classified 44,737 33,757 35,952 44,214 44,214 - Administrators Salaries 103,650 106,636 - - - - Classified Substitutes 8,451 - - - - - Licensed Temporary 17,801 90,993 107,840 214,500 214,500 - Classified Temporary 43,352 86,811 89,728 85,506 85,506 - Classified Overtime 622 122 669 1,149 1,149 - SALARIES & WAGES 218,612 319,619 234,189 345,369 345,369 - PERS 41,446 69,539 61,392 77,052 77,052 - Social Security 13,355 19,425 24,732 21,413 21,413 - Medicare 3,123 4,543 5,784 5,008 5,008 - Workers Compensation 1,969 2,756 2,593 1,694 1,694 - Unemployment 1,527 949 1,197 345 345 - Health Insurance 42,346 35,819 24,890 20,101 20,101 - Life Insurance 115 115 115 20 20 - TSA - ER Paid - 843 811 1,100 1,100 - Long Term Disability 346 298 398 328 328 - 403B Health Insurance Option 2,524 2,101 360 400 400 - BENEFITS 106,752 136,387 122,272 127,461 127,461 - Instr'l Program Improvement Svcs - 5,519 9,000 10,000 10,000 - Travel - In District 24 54 - 1,000 1,000 - Travel - Out of District 4,143 1,989 5,000 - - - Professional Services 2,896 5,600 5,000 5,000 5,000 - PURCHASED SERVICES 7,063 13,162 19,000 16,000 16,000 - Supplies and Materials 30,910 3,611 5,500 5,500 5,500 - Library Books - - 600 - - - Periodicals - - 85 - - - Non-Consumables 407 850 100 100 100 - Software - 4,640 70,380 50,000 50,000 - Accelerated Reader - 1,595 3,500 - - - Hardware 1,294 1,560 5,000 5,000 5,000 - SUPPLIES 32,611 12,257 85,165 60,600 60,600 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 714 1,044 800 800 800 - OTHER OBJECTS 714 1,044 800 800 800 - CURRICULUM DEVELOPMENT 365,752 482,468 461,425 550,230 550,230 -

- - - -

This function supports District initiatives for the improvement of instruction through ongoing curriculum development. FY16-17 spending is $0.6M, a $0.1M (19.3%) increase over FY15-16 Budget. Licensed Temporary Wage expense is $0.1M higher to support the new ELA adoption. This increase is mostly offset by a reduction in PERS expense. Staffing for FY16-17 remains flat to the prior year at 1.0 FTE.


365,752

482,468 461,425

550,230

-

100,000

200,000

300,000

400,000

500,000

600,000

2013-14A 2014-15A 2015-16B 2016-17B

Curriculum Development


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172221 Instructional Media Center Services Actual Actual Budget Proposed Approved AdoptedClassified 33,232 34,245 35,252 35,934 35,934 - Classified Temporary - 2,076 3,000 - - - SALARIES & WAGES 33,232 36,321 38,252 35,934 35,934 - PERS 8,093 8,658 8,841 8,017 8,017 - Social Security 1,995 2,168 2,372 2,228 2,228 - Medicare 467 507 555 521 521 - Workers Compensation 404 279 249 176 176 - Unemployment 233 109 115 36 36 - Health Insurance 11,026 11,032 10,980 12,063 12,063 - Life Insurance 20 20 20 20 20 - TSA - ER Paid - 600 660 660 660 - Long Term Disability 170 146 195 161 161 - 403B Health Insurance Option 975 975 180 400 400 - BENEFITS 23,383 24,494 24,165 24,282 24,282 - Travel - In District 1,354 1,253 1,000 1,000 1,000 - Travel - Out of District 603 420 2,000 2,000 2,000 - PURCHASED SERVICES 1,957 1,673 3,000 3,000 3,000 - Supplies and Materials 3,036 8,801 13,500 20,500 20,500 - Textbooks 3 100 - - - - Library Books 12,920 20,277 17,000 26,000 26,000 - Periodicals 24 472 500 500 500 - Non-Consumables 2,049 4,668 1,200 1,200 1,200 - Software 19,622 34,691 72,877 35,170 35,170 - Hardware 9,697 7,726 9,000 9,000 9,000 - SUPPLIES 47,351 76,736 114,077 92,370 92,370 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships 253 50 200 200 200 - OTHER OBJECTS 253 50 200 200 200 - INSTRUCTIONAL MEDIA SEERVICES 106,176 139,274 179,694 155,787 155,787 -

- - - -


Instructional Media Center Services is for activities involved in the direction and management of educational media services used by teachers. This includes hardware, software, online and other distance learning resources, and printed materials. Staffing for the Instructional Media Center (IMC) will remain flat to current year at 1.0 FTE. The spending decrease of $24K (13.3%) is mainly due to lower software requirements.

106,176

139,274

179,694

155,787

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

160,000

180,000

200,000

2013-14A 2014-15A 2015-16B 2016-17B

Instructional Media Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172222 School Libraries Actual Actual Budget Proposed Approved AdoptedLicensed 125,296 329,073 337,394 329,664 329,664 - Classified 521,367 514,420 558,652 563,859 563,859 - Classified Substitutes 5,788 6,230 6,222 1,200 1,200 - Licensed Temporary 38 - 41 551 551 - Classified Temporary 384 65 413 117 117 - Classified Overtime 219 1,050 243 4,207 4,207 - Extra Duty Compensation 3,732 3,880 3,880 1,330 1,330 - Insurance Opt Out - 4,800 3,491 4,506 4,506 - SALARIES & WAGES 656,824 859,517 910,336 905,435 905,435 - PERS 156,115 221,461 215,184 206,847 206,847 - Social Security 39,721 51,850 56,441 56,137 56,137 - Medicare 9,328 12,126 13,200 13,129 13,129 - Workers Compensation 8,901 7,513 5,917 4,441 4,441 - Unemployment 4,596 2,579 2,731 905 905 - Health Insurance 212,883 265,767 284,271 289,265 289,265 - Life Insurance 351 399 428 408 408 - TSA - ER Paid - 13,749 13,727 15,124 15,124 - Long Term Disability 1,654 1,424 1,902 1,566 1,566 - 125 Plan Ins Opt Out 5,800 1,400 2,800 1,540 1,540 - 403B Health Insurance Option 17,842 11,140 4,023 13,163 13,163 - BENEFITS 457,192 589,408 600,624 602,526 602,526 - Travel - Out of District - - - 500 500 - PURCHASED SERVICES - - - 500 500 -

Supplies and Materials 27,140 13,165 37,500 15,000 15,000 - Library Books 44,567 49,424 50,850 70,215 70,215 - Accelerated Reader - 19,171 - 22,500 22,500 - Periodicals 9,653 7,371 9,835 7,395 7,395 - Non-Consumables 868 1,997 500 500 500 - Software 14,695 14,461 4,400 9,500 9,500 - Accelerated Reader Software 25,385 41,079 43,159 52,499 52,499 - Hardware Under $5000 958 570 5,900 650 650 - SUPPLIES 123,264 147,236 152,144 178,259 178,259 - CAPITAL OUTLAY - - - - - -

Dues/Fees/Memberships - - - 150 150 - OTHER OBJECTS - - - 150 150 - SCHOOL LIBRARIES 1,237,281 1,596,161 1,663,105 1,686,870 1,686,870 -

- - - -


This function includes staff, services, books, periodicals, technology, supplies and other resources for school libraries. FY16-17 Budget spending is $1.7M, up $24K (1.4%) from FY15-16 Budget. Staffing remains flat for FY16-17 at 22.35 FTE.

1,237,281

1,596,161 1,663,105 1,686,870

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2013-14A 2014-15A 2015-16B 2016-17B

School Libraries


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172223 Audiovisual Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - PURCHASED SERVICES - - - - - - Supplies and Materials 2,876 3,037 7,400 5,200 5,200 - Non-Consumables 500 1,330 5,700 6,600 6,600 - Software - 281 500 500 500 - Hardware Under $5000 7,051 4,407 6,200 6,000 6,000 - SUPPLIES 10,427 9,056 19,800 18,300 18,300 - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - AUDIOVISUAL 10,427 9,056 19,800 18,300 18,300 -

- - - -


This function includes materials, supplies, and equipment for multimedia services used by instructional and administrative staff. Expenditures are slightly lower in FY16-17, driven by lower projected supplies cost.

10,427 9,056

19,800 18,300

-

5,000

10,000

15,000

20,000

25,000

2013-14A 2014-15A 2015-16B 2016-17B

Audiovisual


Financial

2240 Instructional 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Staff Development Actual Actual Budget Proposed Approved AdoptedLicensed 69,551 69,155 70,456 71,884 71,884 - Classified 2,892 - - - - - Licensed Substitutes 64,462 33,192 31,297 25,970 25,970 - Classified Substitutes 2,239 1,330 2,407 1,055 1,055 - Licensed Temporary 16,171 13,884 13,524 45,618 45,618 - Classified Temporary 3,690 3,242 3,967 800 800 - Classified Overtime 304 509 327 225 225 - SALARIES & WAGES 159,309 121,312 121,976 145,552 145,552 - PERS 25,354 28,668 41,703 36,676 36,676 - Social Security 9,730 7,218 9,919 9,024 9,024 - Medicare 2,280 1,688 2,320 2,111 2,111 - Workers Compensation 1,734 943 1,040 714 714 - Unemployment 1,090 363 480 146 146 - Health Insurance 24,398 11,142 10,980 12,063 12,063 - Life Insurance 20 20 20 20 20 - TSA - ER Paid - 63 34 69 69 - Long Term Disability 166 143 191 157 157 - 403B Health Insurance Option 26 45 180 267 267 - BENEFITS 64,797 50,293 66,865 61,247 61,247 - Professional Instr. Services 1,003 2,834 14,000 14,000 14,000 - Pupil Transportation 318 599 - - - - Pupil Transportation OTHTS 858 - - - - - Travel - In District 94 198 200 200 200 - Travel - Out of District 3,419 10,119 5,000 3,000 3,000 - Professional Services 1,195 1,165 - 2,000 2,000 - PURCHASED SERVICES 6,887 14,916 19,200 19,200 19,200 - Supplies and Materials 12,128 9,466 16,000 22,000 22,000 - Non-Consumables 1,729 58 - - - - Hardware Under $5000 1,912 - 3,000 3,000 3,000 - SUPPLIES 15,770 9,524 19,000 25,000 25,000 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 1,065 590 1,065 1,065 1,065 - OTHER OBJECTS 1,065 590 1,065 1,065 1,065 - INSTR. STAFF DEVELOPMENT 247,828 196,635 228,106 252,063 252,063 -

- - - -


This function supports activities designed to train licensed and non-licensed staff in the use of District curriculum materials, to increase the understanding of best teaching practices, and to support other strategies to improve instruction. The FY16-17 Budget of $0.25M up $24K (10.5%) due to higher licensed temporary support. Staffing for FY16-17 remains flat to FY15-16 Budget at 1.0 FTE.

247,828

196,635

228,106

252,063

-

50,000

100,000

150,000

200,000

250,000

300,000

2013-14A 2014-15A 2015-16B 2016-17B

Instructional Staff Development


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17GENERAL SUPPORT Actual Actual Budget Proposed Approved AdoptedBoard of Education 1,809,921 542,531 588,500 621,345 621,345 - Office of Superintendent 442,906 481,202 1,179,844 1,207,353 1,207,353 - Office of the Educational Director 616,267 718,106 697,867 716,704 716,704 - Secondary Athletics 30,739 50,717 36,014 29,141 29,141 - Office of the Principal 6,973,900 7,200,359 7,648,437 7,745,922 7,745,922 - Office of the Business Services Director 194,120 211,960 - - - - Business Services 589,662 606,086 676,976 618,681 618,681 - Other Fiscal Services 121,542 71,659 87,000 87,000 87,000 - Custodial 4,057,916 4,226,203 4,306,347 4,521,024 4,521,024 - Maintenance Services 5,819,498 6,166,936 6,337,993 6,209,059 6,209,059 - Vehicle Maintenance 104,453 93,227 100,000 100,000 100,000 - Building Security 41,719 48,756 52,000 52,000 52,000 - Student Transportation 4,206,390 4,340,542 4,428,212 4,594,897 4,594,897 - Purchasing and Distribution 528,060 646,658 577,719 611,520 611,520 - Printing and Publishing 194,486 204,192 214,219 215,884 215,884 - Human Resources 601,743 713,289 747,216 841,808 841,808 - Information Technology 634,387 649,681 663,689 757,107 757,107 - Network and Telecommunications 2,687,294 2,941,321 3,481,059 3,403,634 3,403,634 - Early Retirement 2,698,148 2,669,140 2,771,376 2,779,201 2,779,201 - GENERAL SUPPORT 32,353,149 32,582,566 34,594,468 35,112,278 35,112,278 -

The FY16-17 Budget for the General Support functions is $35.1M, up $0.5M (1.5%) from the FY15-16 Budget. Staffing for the FY16-17 General Fund is 216.69, down 2.95 FTE from the 219.64 FTE for FY15-16. Secondary athletics will have a 0.75 FTE retirement, there will be a reduction of 2.0 FTE in the Office of the Principal, and a .2 FTE reduction for a Financial Analyst in Business Services. Other spending increases in the Office of the Principal, Custodial, Student Transportation, Purchasing and Distribution, Human Resources, and Information Technology account for the majority of the overall increase. Costs are increased due to contractual compensation increases. Spending variances to FY15-16 Budget for each function are described in the following pages.

General Fund EXPENDITURES - GENERAL SUPPORT FUNCTIONS

32,353,149 32,582,566 34,594,468 35,112,278

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

2013-14A 2014-15A 2015-16B 2016-17B

General Support


Financial

2310 Board of 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Education Services Actual Actual Budget Proposed Approved AdoptedLicensed 1,114 - - - - - Classified 4,164 - - - - - Administrators 35,500 - - - - - Classified Managers 2,500 - - - - - Classified Substitutes 10,323 - - - - - Licensed Temporary 219 - - - - - Classified Temporary 7,912 - - - - - Classified Overtime 62,676 - - - - - Per Diem 38,850 - - - - - SALARIES & WAGES 163,258 - - - - - PERS Tiers I & II 32,428 - - - - - Social Security 10,023 - - - - - Medicare 2,344 - - - - - Workers Compensation 95 - - - - - Unemployment 1,132 - - - - - Health Insurance 1,324 - - - - - Life Insurance 1 - - - - - 125 Plan Insurance Opt Out 20 - - - - - 403B Health Insurance Option 2,121 - - - - - BENEFITS 49,487 - - - - - Management Services 6,450 - - - - - Cleaning Services 60 - - - - - Rental Expense 32,660 - - - - - Pupil Transportation-OTHTS 49,552 - - - - - Travel - In District 154,522 - 6,000 200 200 - Travel - Out of District 109,675 12,064 15,000 15,000 15,000 - Telephone 200 - - - - - Advertising 59,110 1,012 - - - - Postage 3,000 - - - - - Audit 36,095 18,915 35,000 34,145 34,145 - Legal 252,917 125,075 100,000 125,000 125,000 - Negotiations 5,845 8,024 10,000 10,000 10,000 - Elections - 17,587 - 18,000 18,000 - Professional Services 512,328 3,497 15,000 4,000 4,000 - PURCHASED SERVICES 1,222,414 186,174 181,000 206,345 206,345 - Supplies and Materials 47,744 5,318 12,000 5,000 5,000 - Non-Consumables 212 - 500 - - - SUPPLIES 47,956 5,318 12,500 5,000 5,000 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 28,594 13,618 25,000 30,000 30,000 - Liability Insurance 298,212 303,505 345,000 355,000 355,000 - Legal Settlements - 33,915 25,000 25,000 25,000 - OTHER OBJECTS 326,806 351,038 395,000 410,000 410,000 - BOARD OF EDUCATION SERVICES 1,809,921 542,531 588,500 621,345 621,345 -

- - - -

This function includes expenses for policy development, audits, legal services, elections, dues, liability insurance and other responsibilities of the governing body. FY16-17 spending is $0.62M, up $33K (5.6%) from the FY15-16 Budget, chiefly due to higher anticipated election and legal fees.


1,809,921

542,531 588,500 621,345

-

200,000.00

400,000.00

600,000.00

800,000.00

1,000,000.00

1,200,000.00

1,400,000.00

1,600,000.00

1,800,000.00

2,000,000.00

2013-14A 2014-15A 2015-16B 2016-17B

Board of Education Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172321 Office of the Superintendent Actual Actual Budget Proposed Approved AdoptedClassified 69,122 88,352 162,648 156,913 156,913 - Administrators Salaries 183,818 224,233 607,496 619,981 619,981 - Classified Substitutes 147 - 158 9,609 9,609 - Classified Temporary 71 5,499 11,975 4,062 4,062 - Classified Overtime - - - 665 665 - SALARIES & WAGES 253,158 318,084 782,277 791,230 791,230 - PERS 70,732 37,095 130,169 148,332 148,332 - Social Security 11,217 19,313 49,183 49,056 49,056 - Medicare 3,498 4,543 11,503 11,473 11,473 - Workers Compensation 1,951 2,757 5,156 3,881 3,881 - Unemployment 1,772 954 2,380 791 791 - Health Insurance 27,380 35,848 85,580 104,892 104,892 - Life Insurance 96 98 398 418 418 - TSA-Employer Paid 9,000 - 11,000 13,500 13,500 - Long Term Disability 539 464 620 510 510 - 125 Plan Insurance Opt Out 1,500 1,600 2,200 2,800 2,800 - 403B Health Ins Option 1,113 1,200 2,429 2,269 2,269 - BENEFITS 128,797 103,873 300,618 337,923 337,923 - Repair/Maintenance - 30 - - - - Travel - In District - 229 5,000 700 700 - Travel - Out of District 5,325 14,404 19,700 20,000 20,000 - Postage 8,596 8,562 10,000 10,000 10,000 - Advertising 130 223 - 250 250 - Professional Services 34,062 24,789 35,000 30,000 30,000 - PURCHASED SERVICES 48,113 48,237 69,700 60,950 60,950 - Supplies and Materials 9,232 6,014 13,000 6,000 6,000 - Periodicals 408 295 250 250 250 - Hardware - 1,287 1,500 1,000 1,000 - SUPPLIES 9,640 7,596 14,750 7,250 7,250 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 3,198 3,413 12,500 10,000 10,000 - OTHER OBJECTS 3,198 3,413 12,500 10,000 10,000 - SUPERINTENDENT'S OFFICE 442,906 481,202 1,179,844 1,207,353 1,207,353 -

- - - -

This function includes services, supplies, travel, postage, materials and staff to support the Superintendent's office. The FY16-17 Budgeted spending is $1.2M, $28K (2.3%) higher than the FY15-16 Budget, mainly due to increased health insurance expense. Staffing remains flat at 6.75 FTE.


442,906 481,202

1,179,844 1,207,353

-

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

2013-14A 2014-15A 2015-16B 2016-17B

Office of the Superintendent


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172325/2326 Office of the Educational Director Actual Actual Budget Proposed Approved AdoptedClassified 103,426 109,405 112,515 114,878 114,878 - Administrators Salaries 240,322 271,367 236,039 246,150 246,150 - Classified Temporary 774 1,646 832 - - - Classified Overtime 757 - 814 - - - Insurance Opt Out - 1,964 1,745 2,158 2,158 - SALARIES & WAGES 345,279 384,381 351,946 363,185 363,185 - PERS 84,961 94,484 80,504 79,880 79,880 - Social Security 20,298 22,886 21,821 22,517 22,517 - Medicare 4,896 5,430 5,103 5,266 5,266 - Workers Compensation 3,398 3,187 2,288 1,781 1,781 - Unemployment 2,417 1,153 1,056 363 363 - Health Insurance 48,086 47,874 51,538 54,874 54,874 - Life Insurance 224 213 229 229 229 - TSA - ER Paid 11,452 12,006 8,482 13,207 13,207 - Long Term Disability 853 735 981 808 808 - 125 Plan Insurance Opt Out 3,400 1,600 3,200 2,250 2,250 - 403B Health Insurance Option 2,360 3,000 720 2,693 2,693 - BENEFITS 182,346 192,569 175,921 183,869 183,869 - Professional Growth - 167 1,500 1,500 1,500 - Repair/Maintenance - 2,204 - - - - Travel - Out of District 8,859 2,476 10,000 10,000 10,000 - Postage 32,995 53,384 50,000 48,000 48,000 - Advertising 672 - 700 700 700 - Professional Services - Tech & Instructional 39,850 74,475 100,000 100,000 100,000 - PURCHASED SERVICES 82,376 132,706 162,200 160,200 160,200 - Supplies and Materials 3,992 3,243 5,000 5,000 5,000 - Non-Consumables - - 1,000 1,800 1,800 - Hardware Under $5000 - 2,554 - - - - SUPPLIES 3,992 5,797 6,000 6,800 6,800 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 2,275 2,653 1,800 2,650 2,650 - OTHER OBJECTS 2,275 2,653 1,800 2,650 2,650 - EDUCATIONAL DIRECTORS 616,267 718,106 697,867 716,704 716,704 -

- - - -

This function provides the direction and management for all elementary and secondary education, instruction, and operations. It includes staff, services, travel and supplies. The FY16-17 Budget of $.7M is $19K (2.7%) higher than the FY15-16 Budget driven mostly by contractual compensation increases. Staffing remains flat at 4.0 FTE.


616,267

718,106 697,867 716,704

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2013-14A 2014-15A 2015-16B 2016-17B

Office of the Educational Director


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172329 Secondary Athletics Actual Actual Budget Proposed Approved AdoptedClassified 17,970 33,917 20,900 (0) (0) - Classified Temporary 1,425 - 1,532 16,216 16,216 - Classified Overtime - 13 - 979 979 - SALARIES & WAGES 19,395 33,929 22,431 17,195 17,195 - PERS 4,589 8,028 5,090 3,836 3,836 - Social Security 1,187 2,079 1,391 1,066 1,066 - Medicare 278 486 325 249 249 - Workers Compensation 205 272 146 84 84 - Unemployment 136 102 67 17 17 - Health Insurance 4,887 5,763 6,356 5,648 5,648 - Life Insurance 17 18 20 - - - Long Term Disability 46 40 53 44 44 - 403B Health Insurance Option - - 135 1,001 1,001 - BENEFITS 11,344 16,788 13,583 11,946 11,946 - PURCHASED SERVICES - - - - - - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - -

OTHER OBJECTS - - - - - - SECONDARY ATHLETICS 30,739 50,717 36,014 29,141 29,141 -

- - - -

The Secondary Athletics function is responsible for activities related to the management and support of all secondary athletic programs. FY16-17 spending is $7K lower than the FY15-16 Budget. The 0.75 FTE will be converted to temporary labor in FY16-17.


30,739

50,717

36,014

29,141

-

10,000

20,000

30,000

40,000

50,000

60,000

2013-14A 2014-15A 2015-16B 2016-17B

Secondary Athletics


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172410 Office of the Principal Actual Actual Budget Proposed Approved AdoptedClassified 1,696,148 1,748,259 1,961,196 1,864,200 1,864,200 - Administrators Salaries 2,552,076 2,652,191 2,776,109 2,873,766 2,873,766 - Licensed Substitutes (161) - - - - - Classified Substitutes 11,653 15,825 12,526 8,064 8,064 - Licensed Temporary 4,049 2,124 4,353 - - - Classified Temporary 2,969 31,920 14,707 64,061 64,061 - Classified Overtime 7,895 8,291 8,495 22,396 22,396 - Insurance Opt Out - 12,182 8,305 4,506 4,506 - SALARIES & WAGES 4,274,629 4,470,792 4,785,691 4,836,992 4,836,992 - PERS 992,980 1,038,704 1,017,966 996,417 996,417 - Social Security/Medicare 259,238 269,964 291,753 299,894 299,894 - Medicare 60,628 63,137 68,233 70,136 70,136 - Workers Compensation 42,180 32,913 30,587 23,725 23,725 - Unemployment 29,823 13,412 14,117 4,837 4,837 - Health Insurance 1,092,039 1,080,324 1,168,043 1,223,951 1,223,951 - Life Insurance 3,157 3,299 3,575 3,555 3,555 - TSA - ER Paid - 32,603 34,762 40,754 40,754 - Long Term Disability 10,532 9,066 9,273 9,973 9,973 - 125 Plan Insurance Opt Out 21,900 17,600 36,200 23,760 23,760 - 403B Health Insurance Option 77,745 66,008 47,220 66,414 66,414 - BENEFITS 2,590,222 2,627,031 2,721,727 2,763,417 2,763,417 -

Professional Growth 5,899 7,091 37,860 37,361 37,361 - Professional Instr. Services - - - 1,100 1,100 - Rental Expense 2,000 2,575 2,500 - - - Travel - In District 213 777 1,000 100 100 - Travel - Out of District 25,460 21,584 14,000 24,000 24,000 - Postage 59 20 - - - - Printing 4,272 3,842 4,500 - - - Professional Services 722 870 600 1,000 1,000 - PURCHASED SERVICES 38,624 36,758 60,460 63,561 63,561 - Supplies and Materials 21,445 27,249 35,245 40,951 40,951 - Textbooks 2,308 20 600 600 600 - Periodicals 445 295 400 - - - Non-Consumables 7,965 6,375 8,350 6,900 6,900 - Software 4,269 - 750 - - - Hardware 10,766 8,310 10,900 9,900 9,900 - SUPPLIES 47,199 42,250 56,245 58,351 58,351 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 23,226 23,529 24,313 23,600 23,600 - OTHER OBJECTS 23,226 23,529 24,313 23,600 23,600 - OFFICE OF THE PRINCIPAL 6,973,900 7,200,359 7,648,437 7,745,922 7,745,922 -

- - - -



Financial

Office of the Principal Continued

The Office of the Principal function includes services, supplies, materials, and staff to support the principals and assistant principals at all 19 Medford schools. Spending for the FY16-17 Budget is $7.7M, which is $97K (1.3%) higher than the FY15-16 Budget driven primarily by the reclass of Administrative staffing from 2112 and 1131 and contractual wage adjustments. Staffing for FY16-17 is 79.0 FTE, a 2.0 FTE reduction from the prior year. This staffing reduction is due to retirees leaving positions that will not be filled.


6,973,900 7,200,359 7,648,437 7,745,922

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Office of the Principal


Financial

2510 Office of the 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Business Services Director Actual Actual Budget Proposed Approved AdoptedClassified 13,911 17,964 - - - - Administrators Salaries 118,334 124,341 - - - - SALARIES & WAGES 132,245 142,305 - - - - PERS 30,030 32,395 - - - - Social Security 7,792 8,750 - - - - Medicare 1,874 2,054 - - - - Workers Compensation 1,320 1,143 - - - - Unemployment 926 427 - - - - Health Insurance 10,501 10,439 - - - - Life Insurance 95 95 - - - - TSA-ER Paid 5,797 6,657 - - - - Long Term Disability 293 253 - - - - 125 Plan Insurance Opt Out 500 500 - - - - 403B Health Ins Option 600 600 - - - - BENEFITS 59,727 63,312 - - - - Travel - In District 402 1,328 - - - - Travel - Out of District 1,138 955 - - - - PURCHASED SERVICES 1,540 2,283 - - - - Supplies and Materials 8 1,576 - - - - SUPPLIES 8 1,576 - - - - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 600 2,484 - - - - OTHER OBJECTS 600 2,484 - - - - DIRECTION OF BUSINESS SERVICES 194,120 211,960 - - - -

- - - -

This function included activities related to the direction and management of District business and operation services. It includes services, supplies, and staff to support the Chief Financial Officer. In FY15-16 the Chief Operating Officer position was created and spending was moved to the Superintendent's office, resulting from the elimination of the Chief Financial Officer position (1.0 FTE) and the transfer of 0.469 FTE accounting clerk to function 2521 on the following page. Responsibilities associated with this position will be assumed by the new Chief Operations Officer in the Superintendent Office.


194,120 211,960

- - -

50,000

100,000

150,000

200,000

250,000

2013-14A 2014-15A 2015-16B 2016-17B

Office of the Business Services Director


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172521 Business Services Actual Actual Budget Proposed Approved AdoptedClassified 185,801 196,269 241,911 222,337 222,337 - Classified Managers 176,971 184,450 189,868 173,952 173,952 - Classified Temporary 401 - - - - - Classified Overtime 5,576 952 2,000 1,529 1,529 - Insurance Opt Out - 1,964 1,745 2,158 2,158 - SALARIES & WAGES 368,749 383,635 435,524 399,975 399,975 - PERS 74,970 86,112 84,731 73,254 73,254 - Social Security/Medicare 22,504 23,285 27,002 24,798 24,798 - Medicare 5,263 5,446 6,315 5,800 5,800 - Workers Compensation 3,650 3,198 2,831 1,962 1,962 - Unemployment 2,574 1,151 1,307 400 400 - Health Insurance 77,034 82,805 88,190 88,778 88,778 - Life Insurance 107 120 140 140 140 - TSA - ER Paid - 1,800 7,580 9,303 9,303 - Long Term Disability 877 755 1,346 1,108 1,108 - 125 Plan Insurance Opt Out 3,180 1,600 4,200 2,310 2,310 - 403B Health Plan Option 6,527 5,950 5,260 4,806 4,806 - BENEFITS 196,686 212,222 228,903 212,659 212,659 - Professional Services - Instructional 6,640 - - - - - Rental Expense - 16 - - - - Travel - In District 38 44 50 46 46 - Travel - Out of District 4,092 6,290 8,000 1,500 1,500 - PURCHASED SERVICES 10,770 6,350 8,050 1,546 1,546 - Supplies and Materials 13,146 2,504 3,000 3,000 3,000 - SUPPLIES 13,146 2,504 3,000 3,000 3,000 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 311 1,375 1,500 1,500 1,500 - OTHER OBJECTS 311 1,375 1,500 1,500 1,500 - BUSINESS SERVICES 589,662 606,086 676,976 618,681 618,681 -

- - - -

This function provides the direction, management and oversight for all District fiscal services, including accounting, audits, payroll, and budgeting. This function includes services, supplies and staff to support the Financial Controller. FY16-17 spending of $.6M down $58K (8.6%) to FY15-16 Budget, with the reduction of .2 FTE Financial Analyst, largely offset by contractual wage adjustments. Staffing for FY16-17 is 6.27 FTE versus 6.47 FTE for FY15-16.


589,662 606,086 676,976

618,681

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2013-14A 2014-15A 2015-16B 2016-17B

Business Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172529 Other Fiscal Services Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Repair/Maintenance 149 - - - - - Professional Services 99,385 70,722 82,000 77,000 77,000 - PURCHASED SERVICES 99,534 70,722 82,000 77,000 77,000 - Supplies and Materials 63 38 - - - - Non-Consumables 991 632 - - - - SUPPLIES 1,054 670 - - - - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 20,953 267 5,000 10,000 10,000 - OTHER OBJECTS 20,953 267 5,000 10,000 10,000 - OTHER FISCAL SERVICES 121,542 71,659 87,000 87,000 87,000 -

- - - -

This function includes services, supplies and bank fees. Expenses are primarily for services for Sungard Business Plus Software maintenance and ad hoc support consulting, administrative expenses related to Section 125 flexible spending, GASB 45 and GASB 27 actuarial work, ad hoc benefits consulting such as consulting for compensation and benefits analysis. Spending for FY16-17 is flat to FY15-16 Budget.


121,542

71,659

87,000 87,000

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

2013-14A 2014-15A 2015-16B 2016-17B

Other Fiscal Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172542 Custodial Actual Actual Budget Proposed Approved AdoptedClassified 2,056,774 2,163,905 2,297,604 2,363,573 2,363,573 - Classified Substitutes 156,495 254,511 140,000 214,000 214,000 - Licensed Temporary 258 - - 108 108 - Classified Temporary 50,936 2,250 5,467 367 367 - Classified Overtime 24,864 38,627 26,729 22,509 22,509 - Insurance Opt Out - 2,230 1,745 3,760 3,760 - SALARIES & WAGES 2,289,327 2,461,524 2,471,545 2,604,316 2,604,316 - PERS 505,487 544,920 501,033 499,623 499,623 - Social Security 139,368 149,260 158,196 161,468 161,468 - Medicare 32,594 34,909 36,997 37,763 37,763 - Workers Compensation 30,499 25,352 16,585 12,774 12,774 - Unemployment 16,017 7,379 7,655 2,604 2,604 - Health Insurance 642,145 655,763 716,795 792,171 792,171 - Life Insurance 1,102 1,126 1,199 1,259 1,259 - TSA - ER Paid - 25,400 30,960 33,020 33,020 - Long Term Disability 4,732 4,074 5,442 4,481 4,481 - 125 Plan Insurance Opt Out 17,500 15,800 15,600 14,220 14,220 - 403B Health Insurance Option 31,248 31,199 33,340 48,325 48,325 - BENEFITS 1,420,692 1,495,181 1,523,802 1,607,707 1,607,707 - Repair/Maintenance 2,619 2,844 10,000 20,000 20,000 - Other Property Services 1,530 - - - - - Professional Services 31,637 10,931 10,000 - - - PURCHASED SERVICES 35,786 13,775 20,000 20,000 20,000 - Supplies and Materials 270,929 222,101 224,000 244,000 244,000 - Non-Consumables 13,961 31,908 30,000 10,000 10,000 - Software - 1,539 2,000 - - - Hardware Under $5000 - 176 - - - - SUPPLIES 284,890 255,723 256,000 254,000 254,000 - Equipment - New 19,742 - 15,000 15,000 15,000 - Equipment - Replacement 7,479 - 20,000 20,000 20,000 - CAPITAL OUTLAY 27,220 - 35,000 35,000 35,000 - OTHER OBJECTS - - - - - - CUSTODIAL 4,057,916 4,226,203 4,306,347 4,521,024 4,521,024 -

- - - -


This function includes services, supplies, equipment, materials, utilities, and staff used to clean and operate all schools and auxiliary buildings and grounds. Spending for FY16-17 is $4.5M, an increase of $0.2M (5.0%) mainly due to contractual compensation and healthcare increases. Staffing for FY16-17 remains flat at 63.0 FTE.

4,057,916 4,226,203 4,306,347 4,521,024

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500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Custodial


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172544 Maintenance Services Actual Actual Budget Proposed Approved AdoptedClassified 1,134,861 1,097,094 1,255,882 1,241,466 1,241,466 - Classified Managers 114,574 100,252 99,941 109,496 109,496 - Classified Substitutes 26,567 44,130 28,559 3,024 3,024 - Licensed Temporary 224 - - - - - Classified Temporary 41,956 235,965 155,655 179,590 179,590 - Classified Overtime 54,392 40,272 58,471 46,682 46,682 - SALARIES & WAGES 1,372,574 1,517,713 1,598,510 1,580,258 1,580,258 - PERS 298,830 291,870 317,146 293,698 293,698 - Social Security 83,449 91,053 100,658 97,976 97,976 - Medicare 19,516 21,295 23,541 22,914 22,914 - Workers Compensation 15,754 18,652 10,553 7,751 7,751 - Unemployment 9,561 4,425 4,871 1,580 1,580 - Health Insurance 294,542 299,251 344,082 368,596 368,596 - Life Insurance 474 476 561 561 561 - TSA - ER Paid - 12,400 11,000 13,640 13,640 - Long Term Disability 2,637 2,270 3,032 2,497 2,497 - 125 Plan Insurance Opt Out 3,000 2,500 2,000 6,250 6,250 - 403B Health Insurance Option 21,455 16,312 12,040 3,337 3,337 - BENEFITS 749,218 760,503 829,483 818,801 818,801 - Professional Growth 3,687 8,283 25,000 10,000 10,000 - Professional/Tech Svcs-Instr'l - 30 - - - - Cleaning Services - - 5,000 - - - Repair/Maintenance/Rentals 240,342 590,957 474,250 492,000 492,000 - Rental Expense 16,765 15,846 18,000 18,000 18,000 - Electricity 1,312,301 1,427,929 1,400,000 1,400,000 1,400,000 - Natural Gas 376,618 318,248 400,000 400,000 400,000 - Water/Sewage 316,023 387,074 400,000 400,000 400,000 - Garbage 179,905 167,606 180,000 180,000 180,000 - Other Property Services 55,869 14,802 40,000 - - - Travel - In District 1,286 3,051 1,000 1,000 1,000 - Travel - Out of District 2,158 4,108 4,000 4,000 4,000 - Postage 19 1,278 - - - - Advertising 351 172 2,000 - - - Legal - 1,976 - - - - Architects/Engineers Services 29,406 13,954 35,000 20,000 20,000 - Professional Services 264,548 15,868 15,750 - - - PURCHASED SERVICES 2,799,280 2,971,184 3,000,000 2,925,000 2,925,000 - Supplies and Materials 404,175 497,236 400,000 480,000 480,000 - Non-Consumables 162,013 141,984 175,000 100,000 100,000 - Hardware 685 - - - - - SUPPLIES 566,872 639,219 575,000 580,000 580,000 - Bldg. Acquisition & Improvements 26,549 - 10,000 - - - Improvements other than Buildings 2,383 8,225 5,000 - - - Equipment - New - - - 15,000 15,000 - Equipment - Replacement 26,600 - 35,000 20,000 20,000 - CAPITAL OUTLAY 55,532 8,225 50,000 35,000 35,000 - Dues/Fees/Memberships 21,000 2,399 20,000 5,000 5,000 - Liability Insurance 288 - - - - - Property Insurance Premium 254,734 267,692 265,000 265,000 265,000 - OTHER OBJECTS 276,022 270,091 285,000 270,000 270,000 - MAINTENANCE SERVICES 5,819,498 6,166,936 6,337,993 6,209,059 6,209,059 -



Financial

2544 Maintenance Services Continued

This function includes services, supplies, equipment, materials and staff necessary to maintain and repair all District schools, auxiliary buildings and grounds across 23 sites with over 1.9 million square feet of facility space and over 276 acres of grounds. Spending in the FY16-17 Budget is $6.2M, approximately $0.1M (2.0%) lower than the FY15-16 Budget. Spending in FY16-17 for Dues/Fees, Building Improvements, Professional Services and Other Property Services is expected to be less than FY15-16. Staffing for FY16-17 remains flat at 27.47 FTE.


5,819,498 6,166,936 6,337,993 6,209,059

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1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Maintenance Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172545 Vehicle Maintenance Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Repair/Maintenance 39,142 36,726 35,000 50,000 50,000 - Professional Services 58 - - - - - PURCHASED SERVICES 39,199 36,726 35,000 50,000 50,000 - Supplies and Materials 65,253 32,943 65,000 50,000 50,000 - Non-Consumables - 230 - - - - SUPPLIES 65,253 33,173 65,000 50,000 50,000 - Equipment - New - 22,896 - - - - CAPITAL OUTLAY - 22,896 - - - - Dues/Fees/Memberships - 432 - - - - OTHER OBJECTS - 432 - - - - VEHICLE MAINTENANCE 104,453 93,227 100,000 100,000 100,000 -

- - - -

This function includes services, supplies and equipment needed to maintain all District owned vehicles. The FY16-17 Budgeted spending is anticipated to remain flat to current year.


104,453

93,227 100,000 100,000

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40,000

60,000

80,000

100,000

120,000

2013-14A 2014-15A 2015-16B 2016-17B

Vehicle Maintenance


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172546 Security Services Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Repair/Maintenance 24,582 30,911 35,000 35,000 35,000 - Other Property Services 17,137 17,845 17,000 17,000 17,000 - PURCHASED SERVICES 41,719 48,756 52,000 52,000 52,000 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - SECURITY SERVICES 41,719 48,756 52,000 52,000 52,000 -

- - - -

This function includes a service contract with Sonitrol to provide security and safety for all District property, as well as repairs and maintenance expense for fire alarm certification. FY16-17 Budgeted spending is anticipated to remain flat to current year.


41,719

48,756 52,000 52,000

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20,000

30,000

40,000

50,000

60,000

2013-14A 2014-15A 2015-16B 2016-17B

Security Services


Financial

2550 Student 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Transportation Services Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Pupil Transportation 4,177,047 4,307,676 4,401,958 4,511,997 4,511,997 - Pupil Transportation - O.T.H.T.S. 29,343 32,867 26,254 75,400 75,400 - Advertising - - - 7,500 7,500 - PURCHASED SERVICES 4,206,390 4,340,542 4,428,212 4,594,897 4,594,897 - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - STUDENT TRANSPORTATION SVC 4,206,390 4,340,542 4,428,212 4,594,897 4,594,897 -

- - - -

This function includes a service agreement with First Student to provide all home-to-school transportation activity, as well as non-charter athletic transportation services through June 30, 2017. This is the gross expense for the District. The state revenue allocation includes a 70% transportation grant reimbursement for home-to-school transportation activity, as well as curriculum related travel. The FY16-17 Budget of $4.6M is up nearly $0.2M (3.8%).


4,206,390 4,340,542 4,428,212 4,594,897

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500,000

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1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

5,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Student Transportation Services


Financial

2572 Purchasing and 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Distribution Services Actual Actual Budget Proposed Approved AdoptedClassified 129,705 137,083 95,521 102,908 102,908 - Classified Subs/Temps/Overtime - 2,314 - 1,239 1,239 - Classified Temporary 620 - 666 - - - Classified Overtime 911 742 979 943 943 - SALARIES & WAGES 131,236 140,140 97,166 105,090 105,090 - PERS 31,897 33,553 22,281 23,445 23,445 - Social Security 7,800 8,357 6,024 6,516 6,516 - Medicare 1,824 1,954 1,409 1,524 1,524 - Workers Compensation 1,037 3,389 632 515 515 - Unemployment 918 420 292 105 105 - Health Insurance 46,306 41,192 24,272 26,621 26,621 - Life Insurance 60 60 40 40 40 - TSA - ER Paid - 1,800 1,980 1,980 1,980 - Long Term Disability 316 272 363 299 299 - 125 Plan Insurance Opt Out 500 500 1,000 550 550 - 403B Health Plan Option 3,580 1,640 2,360 1,335 1,335 - BENEFITS 94,239 93,137 60,652 62,930 62,930 - Professional Growth - 448 400 1,000 1,000 - Repair/Maintenance/Rentals 219,686 62,623 5,000 1,000 1,000 - Rental Expense 64,478 224,242 330,000 360,000 360,000 - Other Property Services 5,450 - - - - - Travel - In District 19 670 1,000 - - - Advertising 1,752 1,527 500 500 500 - PURCHASED SERVICES 291,385 289,510 336,900 362,500 362,500 - Supplies and Materials 7,310 123,636 80,000 80,000 80,000 - Non-Consumables 3,656 - 2,500 500 500 - SUPPLIES 10,966 123,636 82,500 80,500 80,500 - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 235 235 500 500 500 - OTHER OBJECTS 235 235 500 500 500 - PURCHASING/DISTRIBUTION SVC 528,060 646,658 577,719 611,520 611,520 -

- - - -

This function includes expenditures for services, supplies, staff, storage, delivery and equipment necessary to purchase, receive, control and distribute District goods. The FY16-17 Budget includes spending of $.6M, a $34K (5.9%) increase over FY15-16, chiefly reflecting higher copier lease and maintenance expense that is driven by more copiers in service and higher usage. Staffing remains flat in FY16-17 at 2.0 FTE. In prior years some copier related expenses were booked on each of three lines: repairs and maintenance, rentals and partially in supplies and materials. When comparing the costs of these three lines combined over the last couple years: FY14-15 $411K, FY15-16 $415K and FY16-17 $441K. In FY16-17 the copier related costs have been consolidated on the rentals line.


528,060

646,658

577,719 611,520

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2013-14A 2014-15A 2015-16B 2016-17B

Purchasing and Distribution Services


Financial

2574 Printing and 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Publishing Services Actual Actual Budget Proposed Approved AdoptedClassified 81,481 83,812 86,248 81,859 81,859 - Classified Temporary - - - 4,204 4,204 - Classified Overtime 1,812 667 1,948 5,774 5,774 - Insurance Opt Out - - - 901 901 - SALARIES & WAGES 83,294 84,479 88,196 92,738 92,738 - PERS 19,707 20,460 20,203 20,690 20,690 - Social Security 5,062 5,113 5,468 5,750 5,750 - Medicare 1,184 1,196 1,279 1,345 1,345 - Workers Compensation 827 727 573 455 455 - Unemployment 583 253 265 93 93 - Health Insurance 25,661 25,228 25,394 16,218 16,218 - Life Insurance 40 40 40 40 40 - TSA - ER Paid - 1,200 1,320 1,320 1,320 - Long Term Disability 193 166 222 - - - 403B Health Insurance Option - 795 860 1,335 1,335 - BENEFITS 53,257 55,178 55,623 47,245 47,245 - Repair/Maintenance 42 801 1,200 1,200 1,200 - Rental Expense 766 3,829 3,500 4,000 4,000 - Electricity - - - - - - Travel - In District - 384 500 500 500 - Travel - Out of District - 114 200 200 200 - Printing 785 - - 5,000 5,000 - PURCHASED SERVICES 1,594 5,128 5,400 10,900 10,900 - Supplies and Materials 54,388 59,407 65,000 65,000 65,000 - Non-Consumables 1,953 - - - - - SUPPLIES 56,342 59,407 65,000 65,000 65,000 - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - PRINTING/PUBLISHING SVCS. 194,486 204,192 214,219 215,884 215,884 -

- - - -


This function includes supplies, equipment, and staff used to print and publish District reports and instructional materials. Expenditures for FY16-17 are expected to be $0.2M, essentially flat to the FY15-16 Budget. Staffing for FY16-17 remains flat at 2.0 FTE.

194,486 204,192 214,219 215,884

-

50,000

100,000

150,000

200,000

250,000

2013-14A 2014-15A 2015-16B 2016-17B

Printing and Publishing Services


Financial

2640 Human Resources 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17and Employee Services Actual Actual Budget Proposed Approved AdoptedClassified 220,549 290,327 297,022 309,511 309,511 - Administrators Salaries 94,119 81,271 119,320 127,638 127,638 - Licensed Temporary 998 - - - - - Temporary - Certificated Salary 1,007 - - - - - Temporary - Classified Salary 8,028 1,422 2,000 - - - Overtime Classified 8,361 55 100 4,200 4,200 - SALARIES & WAGES 333,063 373,076 418,442 441,349 441,349 - PERS Tiers I & II 73,358 71,680 84,892 86,392 86,392 - Social Security 20,194 22,250 25,943 27,364 27,364 - Medicare 4,771 5,204 6,067 6,400 6,400 - Workers Compensation 3,043 2,992 2,720 2,165 2,165 - Unemployment 2,331 1,119 1,255 441 441 - Health Insurance 60,358 84,222 88,054 95,423 95,423 - Life Insurance 146 171 199 199 199 - TSA - Employer Paid 4,713 4,544 6,329 6,134 6,134 - Long Term Disability 781 698 898 698 698 - 125 Plan Insurance Opt Out 4,800 3,600 3,700 1,800 1,800 - 403B Health Plan Option 6,432 5,878 6,116 9,345 9,345 - BENEFITS 180,926 202,356 226,173 236,359 236,359 - Management Services 25,161 29,594 22,000 31,000 31,000 - Professional Growth 984 1,973 1,500 5,000 5,000 - Travel - In District - 53 100 100 100 - Travel - Out of District 10,718 25,362 20,000 20,000 20,000 - Advertising 462 10,310 3,000 15,000 15,000 - Legal - 135 - - - - Negotiations 223 19 2,500 7,500 7,500 - Professional Services 12,485 48,156 20,000 10,000 10,000 - PURCHASED SERVICES 50,033 115,602 69,100 88,600 88,600 - Supplies and Materials 28,233 20,172 25,000 36,000 36,000 - Software 6,527 - 5,000 37,000 37,000 - Hardware 1,046 1,287 1,500 1,000 1,000 - SUPPLIES 35,807 21,459 31,500 74,000 74,000 - Equipment - New - - - - - - Equipment - Replacement - - - - - - CAPITAL OUTLAY - - - - - - Dues/Fees/Memberships 1,915 796 2,000 1,500 1,500 - OTHER OBJECTS 1,915 796 2,000 1,500 1,500 - HUMAN RESOURCES/EMP. SVCS. 601,743 713,289 747,216 841,808 841,808 -

- - - -

The Human Resources function is for the direction and management of all personnel and employee services. This includes services, supplies, advertising, software, and staff necessary for the recruitment, monitoring, placement and pay assignment of all employees. It also includes bargaining, administrative assistance, and contract management. The FY16-17 Budget of $0.8M is $95K (12.7%) higher than the current year budget and is driven by health insurance elections, management services related to new employee hires, advertising, and professional services for recruiting and travel. Software has increased $36K for TeachBoost related to teacher evaluations, and was originally paid for by the Common Core Standards Grant. Staffing remains flat for FY16-17 at 6.2 FTE.


601,743

713,289 747,216

841,808

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

900,000

2013-14A 2014-15A 2015-16B 2016-17B

Human Resources and Employee Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172661 Information Technology Actual Actual Budget Proposed Approved AdoptedClassified 252,364 261,919 273,203 280,392 280,392 - Classified Managers 100,148 103,001 103,015 104,976 104,976 - Classified Overtime 1,542 1,872 1,658 1,442 1,442 - SALARIES & WAGES 354,054 366,791 377,876 386,810 386,810 - PERS 83,552 86,205 81,776 81,012 81,012 - Social Security 21,066 21,949 23,428 23,982 23,982 - Medicare 4,927 5,133 5,479 5,609 5,609 - Workers Compensation 3,836 3,048 2,456 1,897 1,897 - Unemployment 2,478 1,100 1,134 387 387 - Health Insurance 66,002 63,250 65,453 70,844 70,844 - Life Insurance 102 100 100 100 100 - TSA - ER Paid - 2,200 2,420 2,420 2,420 - Long Term Disability 841 724 967 796 796 - 125 Plan Insurance Opt Out 1,500 2,000 4,000 4,200 4,200 - 403B Health Plan Option 7,650 4,350 4,900 13,350 13,350 - BENEFITS 191,953 190,061 192,114 204,597 204,597 - Repair/Maintenance 3,162 - 3,000 3,500 3,500 - Travel - In District 49 - 100 100 100 - Travel - Out of District 1,838 1,909 5,000 5,000 5,000 - Printing 1,817 - 2,500 2,500 2,500 - Tuition - - - 750 750 - Professional Services 3,517 2,387 10,000 8,750 8,750 - PURCHASED SERVICES 10,383 4,297 20,600 20,600 20,600 - Supplies and Materials 1,964 2,487 3,000 3,000 3,000 - Periodicals 60 - 100 100 100 - Software 73,515 57,363 20,000 135,000 135,000 - Hardware Under $5000 2,460 - 50,000 7,000 7,000 - SUPPLIES 77,998 59,850 73,100 145,100 145,100 - Technology (over $5000) - 28,682 - - - - CAPITAL OUTLAY - 28,682 - - - - OTHER OBJECTS - - - - - - INFORMATION TECHNOLOGY 634,387 649,681 663,689 757,107 757,107 -

- - - -


The Information Technology function includes costs associated with ongoing computing, programming and data processing services. Sungard Business Plus, Kronos and a custom student system are maintained by this department. Some key examples of costs incurred include hardware maintenance for Kronos and the NCS Scanner, software maintenance for Kronos, and the .net third-party tools. The District contracts out for mailing services, special forms, confidential document destruction and a database administrator. FY16-17 spending of $0.8M is $0.1M (14.1%) higher than FY15-16 Budget driven primarily by increased software needs for Kronos, data warehousing and .net programming. Staffing remains flat for FY16-17 at 5.0 FTE.

634,387 649,681 663,689

757,107

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000

2013-14A 2014-15A 2015-16B 2016-17B

Information Technology


Financial

2669 Network and 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Telecommunication Services Actual Actual Budget Proposed Approved AdoptedClassified 544,733 604,759 706,246 722,126 722,126 - Classified Managers 96,175 99,835 102,692 105,253 105,253 - Classified Temps/Overtime 366 16,278 12,000 26,605 26,605 - Classified Overtime 43,883 57,188 47,174 75,827 75,827 - Insurance Opt Out - 1,760 1,320 2,163 2,163 - SALARIES & WAGES 685,156 779,821 869,432 931,974 931,974 - PERS 160,909 175,668 183,813 189,324 189,324 - Social Security 41,994 47,477 53,905 57,782 57,782 - Medicare 9,821 11,103 12,607 13,514 13,514 - Workers Compensation 6,142 6,461 5,651 4,571 4,571 - Unemployment 4,795 2,339 2,608 932 932 - Health Insurance 163,824 174,722 196,310 215,762 215,762 - Life Insurance 239 259 281 301 301 - TSA - ER Paid - 8,800 9,680 9,680 9,680 - Long Term Disability 1,368 1,178 1,573 1,295 1,295 - 125 Plan Insurance Opt Out 500 2,500 4,000 3,000 3,000 - 403B Health Plan Option 7,906 7,741 7,700 - - - BENEFITS 397,499 438,247 478,127 496,160 496,160 - Professional Growth - - - 8,000 8,000 - Repair/Maintenance/Rentals 8,501 83,480 65,000 90,000 90,000 - Travel - In District 382 129 1,000 1,000 1,000 - Travel - Out of District 6,833 5,243 15,000 15,000 15,000 - Telephone 179,955 174,572 200,000 200,000 200,000 - Tuition - 1,817 2,000 2,000 2,000 - Pro Services - Tech / Non-instructional 101,571 17,332 40,000 30,000 30,000 - PURCHASED SERVICES 297,241 282,574 323,000 346,000 346,000 - Supplies and Materials 71,104 61,590 20,000 20,000 20,000 - Library Books - 316 5,500 2,500 2,500 - Non-Consumables 181,626 343,924 440,000 450,000 450,000 - Software 320,298 461,332 455,000 400,000 400,000 - Accelerated Reader - - 3,000 - - - Hardware 624,583 572,944 885,000 755,000 755,000 - SUPPLIES 1,197,611 1,440,107 1,808,500 1,627,500 1,627,500 - Technology (over $5000) 64,996 - - - - - CAPITAL OUTLAY 64,996 - - - - - Dues/Fees/Memberships 44,791 572 2,000 2,000 2,000 - OTHER OBJECTS 44,791 572 2,000 2,000 2,000 - NETWORK TELECOM SERVICES 2,687,294 2,941,321 3,481,059 3,403,634 3,403,634 -

- - - -


This function includes services, supplies, equipment, software, and staff necessary to design, install and maintain District network, telecommunication and security systems. Expenditures in the FY16-17 Budget for the Network Telecom Services (NTS) function is down $0.1M (2.2%) to FY15-16 Budget at $3.4M. Staffing remains flat for FY16-17 at 15.0 FTE. This budget includes $150K for equipment to support implementation of PLTW at NMHS and SMHS in FY16-17.

2,687,294 2,941,321

3,481,059 3,403,634

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Network and Telecommunication Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-172700 Early Retirement Actual Actual Budget Proposed Approved AdoptedClassified 911 - - - - - Early Retirement Stipends 509,160 870,883 889,300 1,334,700 1,334,700 - Licensed Temporary 728 209 - - - - Classified Temporary 487 2,909 - - - - SALARIES & WAGES 511,286 874,002 889,300 1,334,700 1,334,700 - PERS Tiers I & II - 25,659 - - - - Social Security 32,273 48,948 45,837 82,751 82,751 - Medicare 7,421 12,634 10,720 19,353 19,353 - Workers Compensation 48 2,534 4,805 6,529 6,529 - Unemployment 2,116 1,286 2,218 1,335 1,335 - Health Insurance 2,145,003 1,704,078 1,818,496 1,334,533 1,334,533 - BENEFITS 2,186,862 1,795,138 1,882,076 1,444,501 1,444,501 - PURCHASED SERVICES - - - - - - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - EARLY RETIREMENT 2,698,148 2,669,140 2,771,376 2,779,201 2,779,201 -

- - - -


The Early Retirement function includes costs for one time stipends and healthcare associated with the District supplemental early retirement program provided to qualified District retirees. These benefits are in addition to the State Public Employees Retirement System (PERS) benefits. Expenditures for FY16-17 are projected to be $2.8M, essentially flat to this year. Approximately $1.5M, including fringe benefits, is budgeted for the one-time early retirement stipend program and $1.3M for healthcare (see paragraph below for details). How much is spent in total in this function and how much is spent in each of these areas (stipends vs. healthcare) could vary higher or lower significantly based on the timing of when employees choose to retire and whether they choose a one-time stipend or health insurance.

The early retirement healthcare benefit has been sunsetted for all employees who started after 2006. There are different levels of benefits depending on the bargaining group for those who started before 2006. For healthcare, the maximum benefit in years declines each year by one year. For the coming fiscal year, July 1, 2016 through June 30, 2017, the maximum benefit for healthcare is 5 years. The maximum healthcare benefit for those retiring in FY 2017-18 is 4 years, 2018-19 is 3 years, 2019-20 is 2 years and 2020-21 is the last year for healthcare eligibility and the maximum benefit for retirees in that year will be 1 year in length. For those who do qualify and choose a one-time stipend, instead of healthcare, there is a stipend based on years of service at June 30, 2012. The maximum one-time stipend is $56,000 per retiree. As the maximum benefit in years available for healthcare declines, it is anticipated more eligible employees will choose the one-time stipend.

2,698,148 2,669,140 2,771,376 2,779,201

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Early Retirement


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17COMMUNITY Actual Actual Budget Proposed Approved AdoptedSchool Lunch Match - - 49,000 - - - COMMUNITY SERVICES - - 49,000 - - -

- - - - 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17

FACILITIES Actual Actual Budget Proposed Approved AdoptedAcquisition & Construction 23,340 - - - - - FACILITIES 23,340 - - - - -

- - - - 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17

DEBT & TRANSFERS Actual Actual Budget Proposed Approved AdoptedTransfer of Funds 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - DEBT & TRANSFERS 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 -

2,570,000.00 2,695,000.00 6,758,561 (381,276)

General Fund EXPENDITURES - COMMUNITY / FACILITIES / DEBT & TRANSFER FUNCTIONS

The General Fund is budgeting to transfer: $2.1M to the Project Reserve Fund to fund Maintenance and Repairs, Technology Hardware, and Curriculum; $325K to Special Revenue Secondary Athletics; and $25K for Special Revenue Funds - State and Local Programs.

2,593,340 2,695,000

6,807,561

2,450,000

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Community/Facilities/Debt/Transfers


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-173120 School Lunch Match Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - Electricity - - 22,900 - - - Natural Gas - - 18,700 - - - Water / Sewage - - 4,200 - - - Garbage - - 3,200 - - - PURCHASED SERVICES - - 49,000 - - - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - OTHER OBJECTS - - - - - - SCHOOL LUNCH MATCH - - 49,000 - - -

- - - -


In order to qualify for The School Lunch Match Program, the State requires a revenue transfer from the General Fund BSSF-Basic School Support Fund to the Food Service BSSF-State School Lunch Match Fund. The intent is for this revenue to cover some costs associated with Food Service. We have consistently complied with this requirement. However, no expense is actually charged to the General Fund School Lunch Match, so budgeting in this function will no longer occur.

- -

49,000

- -

10,000

20,000

30,000

40,000

50,000

60,000

2013-14A 2014-15A 2015-16B 2016-17B

School Lunch Match


Financial

4150 Facilities Acquisition 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17and Construction Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - PURCHASED SERVICES - - - - - - SUPPLIES - - - - - - Equipment - New 23,340 - - - - - CAPITAL OUTLAY 23,340 - - - - - OTHER OBJECTS - - - - - - FACILITIES ACQUISITION/CONST. 23,340 - - - - -

23,340.00 - - (49,000)


This function is now funded through the Project Reserves Fund found on pages 102-103 of this document.

23,340

- --

-

5,000

10,000

15,000

20,000

25,000

30,000

2013-14A 2014-15A 2015-16B 2016-17B

Facilities Acquisition and Construction


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-175201 Transfer of Funds Actual Actual Budget Proposed Approved AdoptedSALARIES & WAGES - - - - - - BENEFITS - - - - - - PURCHASED SERVICES - - - - - - SUPPLIES - - - - - - CAPITAL OUTLAY - - - - - - Other Transfers 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - OTHER OBJECTS 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - TRANSFER OF FUNDS 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 -


The General Fund is budgeting to transfer $2.45M out to other funds in FY16-17, a decrease of $4.3M (63.8%). The decrease is related to both lower budgeted facility and non-facility spending in Project Reserves, as well as the fact that $2.3M of PERS Reserve funding for the 2017-19 biennium occurred in FY15-16. The higher transfer to Project Reserves in FY15-16 funded the implementation of full day Kindergarten, music instrument purchases, and security systems.

2,570,000 2,695,000

6,758,561

2,450,000

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Transfer of Funds


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17CONTINGENCY Actual Actual Budget Proposed Approved AdoptedContingency - - 6,346,629 6,346,629 6,346,629 - CONTINGENCY - - 6,346,629 6,346,629 6,346,629 -

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17FUND BALANCE Actual Actual Budget Proposed Approved AdoptedUnappropriated Balance 10,719,483 10,876,146 - - - - FUND BALANCE 10,719,483 10,876,146 - - - -

As of FY11-12, all reserves will be budgeted as Contingency. This is less restrictive in affecting Board decisions to make future appropriation transfers than budgeting the reserve as Unappropriated Fund Balance.

General Fund EXPENDITURES - CONTINGENCY AND FUND BALANCE FUNCTIONS

10,719,483 10,876,146

6,346,629 6,346,629

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Contingency and Fund Balance


Financial

TOTAL 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17General Fund Actual Actual Budget Proposed Approved AdoptedSalaries and Wages 51,548,026 55,398,285 60,119,060 61,527,125 61,527,125 - Benefits 30,549,549 32,934,801 34,370,850 35,144,210 35,144,210 - Purchased Services 17,893,732 18,758,275 20,207,109 20,899,995 20,899,995 - Supplies and Materials 3,618,753.1 4,108,409 4,762,149 5,005,415 5,005,415 - Capital Outlay 171,089 59,803 85,500 70,000 70,000 - Other Objects 730,878 689,505 756,061 757,016 757,016 - Transfers 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - Contingency - - 6,346,629 6,346,629 6,346,629 - Unappropriated Fund Balance 10,719,483 10,876,146 - - - - TOTAL General Fund 117,801,509 125,520,223 133,405,920 132,200,391 132,200,391 -

- (0) - -

General Fund EXPENDITURES - BY OBJECT

The data above details spending by object for the General Fund. Individual changes by function are described in the preceding pages of this budget document and changes by object category are described in the following pages of this document. The chart above shows the allocation of requirements by object including contingency. When fund balance reserves, contingency and charter school pass-through payments are excluded, the ratios are: salaries and wages 53.0%, payroll benefit cost 30.2%, services/supplies/capital outlay 14.0% and other objects/transfers 2.8%. This again demonstrates that most of the District spending for ongoing operations is in personnel costs with 83.2% of ongoing operational spending going towards salaries and benefits.

117,801,509 125,520,223

133,405,920 132,200,391

-

20,000,000

40,000,000

60,000,000

80,000,000

100,000,000

120,000,000

140,000,000

160,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Total General Fund

Salaries and Wages46.6%

Payroll Benefit Costs26.6%

Services/Supplies/ Capital Outlay19.6%

Other Objects/Transfers2.4%

Contingency4.8%


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SALARIES & WAGES Actual Actual Budget Proposed Approved AdoptedLicensed 31,988,005 33,959,431 36,935,823 37,386,756 37,386,756 - Classified 10,826,089 11,977,183 13,486,791 13,974,463 13,974,463 - Administrative 3,487,237 3,621,577 3,908,679 4,054,069 4,054,069 - Classified Managers 490,368 487,537 495,516 493,677 493,677 - Early Retirement Stipends 509,160 870,883 889,300 1,334,700 1,334,700 - Licensed Substitutes 1,661,244 1,154,700 1,268,620 1,154,284 1,154,284 - Classified Substitutes 375,624 448,014 384,771 384,749 384,749 - Licensed Temporary 254,279 543,691 556,175 617,070 617,070 - Classified Temporary 530,737 789,555 632,884 552,236 552,236 - Classified Overtime 232,833 172,287 171,164 208,357 208,357 - Extra Duty Compensation 1,125,974 1,173,901 1,229,320 1,231,937 1,231,937 - Home Instruction 27,625 48,670 44,740 23,198 23,198 - Insurance Opt Out - 150,856 115,277 111,630 111,630 - Strike Labor 38,850 - - - - - SALARIES & WAGES 51,548,026 55,398,285 60,119,060 61,527,125 61,527,125 -

- - - -

1250


General Fund Salaries and Wages are $61.5M for the FY16-17 Budget, up $1.4M (2.3%) from the FY15-16 Budget of $60.1M. The majority of the increase is driven by contractual wage adjustments and to a lesser extent increased one-time early retirement stipends, partially offset by staffing reductions and savings from lower average salaries due to attrition. General Fund staffing is down 3.95 FTE from the FY15-16 Budget. See pages 8-9 for more information on staffing changes.

51,548,026 55,398,285

60,119,060 61,527,125

-

10,000,000

20,000,000

30,000,000

40,000,000

50,000,000

60,000,000

70,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Salaries & Wages


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17PAYROLL BENEFITS Actual Actual Budget Proposed Approved AdoptedPERS 11,492,403 13,851,555 13,699,702 13,733,508 13,733,508 - Social Security 3,133,092 3,367,336 3,666,631 3,844,176 3,844,176 - Medicare 730,602 788,822 857,459 899,041 899,041 - Workers Compensation 523,123 465,213 392,039 304,093 304,093 - Unemployment 357,792 165,973 180,930 62,003 62,003 - Health Insurance 13,608,324 13,371,708 14,531,980 15,197,760 15,197,760 - Life Insurance 24,642 20,442 23,385 24,779 24,779 - TSA ER Paid 30,962 359,006 381,449 458,145 458,145 - Long Term Disability 114,583 98,686 102,936 108,170 108,170 - 125 Plan Insurance Opt Out 236,748 183,497 270,978 236,896 236,896 - 403B - Health Plan Option 297,278 262,564 263,360 275,641 275,641 - BENEFITS 30,549,549 32,934,801 34,370,850 35,144,210 35,144,210 -

- - - -

The FY16-17 Budget for Payroll Benefits is $35.1M, up $0.8M (2.3%) over the FY15-16 Budget, primarily driven by higher health insurance costs and, to a lesser extent, increased fringe on contractual wage increases. The combined total cost for TSA Employer Paid, Long Term Disability, Insurance Opt Out, and 403B Employer Paid benefits is up $60k to the FY15-16 Budget. PERS expense is down due to higher ratio of TIER III versus TIER I/II employees. Worker's compensation and unemployment are down due to better management by human resources.

A final estimate of 2016-17 healthcare costs will be provided by Mercer for our current third party administrator PacificSource in early May. The District will likely choose to market the PacificSource third party administration/cost schedule in hopes of getting cost savings. If this is done, final costs for the 2016-17 healthcare plan year (Oct 2016-Sept 2017) may not be available until July 2016.


30,549,549 32,934,801

34,370,850 35,144,210

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Payroll Benefits


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17PURCHASED SERVICES Actual Actual Budget Proposed Approved AdoptedProgram Improvement 50,000 70,855 74,000 72,000 72,000 - Management Services 31,611 29,594 22,000 31,000 31,000 - Professional Growth 16,095 48,384 97,760 99,361 99,361 - Pro/Tech Service 632,653 1,214,741 1,303,897 1,597,360 1,597,360 - Cleaning Service 1,260 2,301 6,200 1,200 1,200 - Repair and Maintenance 548,918 841,301 640,650 709,250 709,250 - Rental 121,721 251,218 359,300 389,100 389,100 - Electricity 1,312,301 1,427,929 1,422,900 1,400,000 1,400,000 - Natural Gas 376,618 318,248 418,700 400,000 400,000 - Water/Sewer 316,023 387,074 404,200 400,000 400,000 - Garbage 179,905 167,606 183,200 180,000 180,000 - Other Property Services 79,986 32,648 57,000 17,000 17,000 - Pupil Transportation 4,186,435 4,318,561 4,413,558 4,523,597 4,523,597 - Pupil Transportation - Other 81,394 37,881 34,554 81,600 81,600 - Travel - In District 170,833 23,510 28,970 14,910 14,910 - Travel - Out of District 234,200 139,646 149,800 141,947 141,947 - Telephone 180,155 174,572 200,000 200,000 200,000 - Postage 44,699 63,244 60,000 58,000 58,000 - Advertising 62,478 13,374 6,200 23,950 23,950 - Printing 7,419 4,104 7,900 8,400 8,400 - Charter School Payments 7,262,375 8,276,952 9,240,571 9,715,522 9,715,522 - Tuition 13,335 31,998 50,000 52,750 52,750 - Audit Services 36,095 18,915 35,000 34,145 34,145 - Legal 256,704 130,359 110,000 135,000 135,000 - Architect/Engineering Services 29,406 13,954 35,000 20,000 20,000 - Negotiations 6,069 8,043 12,500 17,500 17,500 - Elections - 17,587 - 18,000 18,000 - Professional Services - Tech/Non-Instr 1,655,116 693,675 833,250 558,403 558,403 - Professional Services - Other (72) - - - - - PURCHASED SERVICES 17,893,732 18,758,275 20,207,109 20,899,995 20,899,995 -

- - - -

In the FY16-17 Budget, Purchased Services are budgeted at $20.9M, up $0.7M (3.4%) from the FY15-16 Budget. Spending is higher chiefly due to $0.5M higher charter school expense and $0.1M set aside for contractural support of after school programs as part of MAS restructuring. The increase in Pro/Tech Service - Instructional results from the reclass of Family Solutions from Professional Services - Tech/Non-Instructional. When adjusted for Charter Schools, Purchased Services is up $0.2M (1.08%) year-over-year due primarily to higher pupil transportation and rental expense. In FY16-17, most maintenance contracted costs on copiers are included in the Rental expense. Additional copiers acquired in FY15-16, and the reclass of copier maintenance are driving the increase in Rental expense.


17,893,732 18,758,275

20,207,109 20,899,995

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Purchased Services


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17SUPPLIES Actual Actual Budget Proposed Approved AdoptedSupplies and Materials 1,604,200 1,676,115 1,768,226 2,119,688 2,119,688 - Textbooks 104,581 84,337 120,625 145,700 145,700 - Library Books 59,057 70,960 76,450 99,515 99,515 - Accelerated Reader Books - 19,171 - 22,500 22,500 - Periodicals 32,959 32,637 40,120 42,395 42,395 - Non-Consumables 415,511 634,938 738,498 676,706 676,706 - Software 657,637 812,264 878,465 962,803 962,803 - Accelerated Reader Software 28,919 42,674 49,659 52,499 52,499 - Hardware Under $5000 715,889 735,315 1,090,106 883,609 883,609 - SUPPLIES 3,618,753 4,108,409 4,762,149 5,005,415 5,005,415 -

- - - - -

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17CAPITAL OUTLAY Actual Actual Budget Proposed Approved AdoptedBldg. Acquisition/Improvement 26,549 - 10,000 - - - Site Improvement 2,383 8,225 5,000 - - - Equipment - New 43,082 22,896 15,000 30,000 30,000 - Equipment - Replacement 34,079 - 55,500 40,000 40,000 - Equipment - Technology 64,996 28,682 - - - - CAPITAL OUTLAY 171,089 59,803 85,500 70,000 70,000 -

- - - -

The FY16-17 Budget for Supplies is $5.0M, which is up $0.2M (5.1%) from the FY15-16 Budget primarily driven by $.25M increased instructional supplies purchases for students in poverty. Excluding this purchase, the supplies budgtet is flat year over year. There is an additional $36K related to annual license fees for TeachBoost, previously covered by a grant. Other software expenses include $24K for the GuideK12 subscription, $47K for Kronos, and $47K for the Willamette ESD data warehousing contract. Capital Outlay for FY16-17 is budgeted at $70K, down $15.5K (18.1%), as Building and Site Improvements are now budgeted exclusively in Project Reserves.


3,789,842 4,168,212

4,847,649 5,075,415

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Supplies and Capital Outlay


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17OTHER OBJECTS Actual Actual Budget Proposed Approved AdoptedRedemption of Principal - - - - - - Interest Payments - - - - - - Dues/Fees/Memberships 171,145 76,434 121,061 112,016 112,016 - Liability Insurance 298,500 303,505 345,000 355,000 355,000 - Fidelity Bond - - - - - - Property Insurance 254,734 267,692 265,000 265,000 265,000 - Judgments Against District - 33,915 25,000 25,000 25,000 - Other Insurance - - - - - - Grant Indirect Charges 6,498 7,958 - - - - OTHER OBJECTS 730,878 689,505 756,061 757,016 757,016 -

- - - - -

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17TRANSFERS Actual Actual Budget Proposed Approved AdoptedInterfund Transfers - - - - - - Other Transfers 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 - TRANSFERS 2,570,000 2,695,000 6,758,561 2,450,000 2,450,000 -

- - - - - 2013-14 2014-15 2015-16 2016-17 2016-17 2016-17

OTHER USES OF FUNDS Actual Actual Budget Proposed Approved AdoptedContingency - - 6,346,629 6,346,629 6,346,629 - Unappropriated Fund Balance 10,719,483 10,876,146 - - - - OTHER USES 10,719,483 10,876,146 6,346,629 6,346,629 6,346,629 -

- - - TOTAL OTHER 14,020,361 14,260,651 13,861,251 9,553,645 9,553,645 -

The FY16-17 Budget for Other Objects/Transfers/Uses of $9.6M is $4.3M (31.1%) lower than the FY15-16 Budget of $13.8M, driven primarily by a decrease in Transfers to fund Project Reserves as well as the PERS Reserve.


14,020,361 14,260,651 13,861,251

9,553,645

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Other Objects/Transfers/Other Uses


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Special Revenue Funds Actual Actual Budget Proposed Approved AdoptedInstruction* 6,215,956 7,377,724 7,841,164 9,229,292 9,427,192 - Support Services* 2,979,720 3,169,379 2,703,476 1,861,676 1,861,676 - Community Services* 4,793,660 5,017,855 5,048,824 5,194,945 5,194,945 - Facilities Acquisition* 1,616,331 2,252,337 5,021,800 1,608,000 1,608,000 - Transfers* - - - - - - Contingency* - - 4,693,989 4,205,188 4,007,288 - Unappropriated Fund Balance 4,321,560 3,682,922 300,000 - - - Total Appropriations 19,927,226 21,500,218 25,609,253 22,099,102 22,099,102 -

*Appropriation Level - - - - - -

Secondary Athletics

for specified purposes.

Special Revenue Funds

trusts, debt service, or capital projects) that are legally restricted to expenditure

Furniture Replacement ReserveProject Reserves

Special Revenue Resources/Appropriations are projected at $22.1M for FY16-17, down $3.5M (13.7%) from the FY15-16 Budget primarily due to lower capital spending in the Projects Reserve Fund. The projected revenue is made up of $7.5M for federal programs which is funded by federal grants, $5.0M for Food Service Operations which is primarily funded by federal grants and meal payments, $3.1M for the Project Reserve fund which is funded by a combination of the Construction Excise Tax (CET), Public Purpose Charge (PPC) funds and transfers from the General Fund, $1.0M for State and Local programs which is funded by state and local grants, and $0.6M for Secondary Athletics funded by participation fees, admissions and a transfer from the General Fund. The $2.7M reduction in Special Revenue spending is due primarily to lower Project Reserves Fund Capital Spending.

Federal Programs

State and Local Programs

Special Revenue funds account for the proceeds of specific revenue sources (other than

Food Service

Federal Programs, 7,467,239

State and Local Programs, 3,721,715

Secondary Athletics, 621,209

Food Service, 6,075,349

Project Reserves, 4,213,590 Furniture Replacement

Grant, 0


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Federal Programs Actual Actual Budget Proposed Approved AdoptedRESOURCES By Grant Including CarryoverTitle I 3,310,472 3,694,929 3,907,393 3,907,393 3,907,393 - IDEA 1,968,577 1,940,198 2,097,380 2,097,380 2,097,380 - Charter School Planning - - - - - - Title IIA - Improving Teacher Quality 487,564 595,032 519,561 519,561 519,561 - Other Federal Grants/Carryover 153,952 458,897 565,904 565,904 565,904 - Fruit and Vegetable Grants 180,905 132,306 184,910 185,000 185,000 - 21st Century - - - - - - School Improvement - - - - - - Title III - English Language Acquisition 154,096 58,487 132,075 132,000 132,000 - McKinney Homeless Education 62,534 48,025 60,000 60,000 60,000 - TOTAL RESOURCES 6,318,100 6,927,874 7,467,224 7,467,239 7,467,239 -

REQUIREMENTSInstruction 5,374,895 5,860,363 6,316,605 6,316,617 6,316,617 - Support Services 759,260 883,566 966,674 966,676 966,676 - Community Services 183,945 183,945 183,945 183,945 183,945 - TOTAL REQUIREMENTS 6,318,100 6,927,874 7,467,224 7,467,239 7,467,239 -

The following Special Education services and programs are offered in the Medford School District:

Program/Service Students ServedEducational Resource Centers (provided at all schools) 1,212Self-contained Classes - MAPS and FOCUS programs at nine (9) schools 280Steps Classes (operated by SOESD) at three (3) schools 29Speech-Language Therapy 1,158Assessment & Evaluation Teams 590Occupational Therapy 105Behavior-Social Support 482

Special Revenue Funds - Federal Programs

Federal Program grants revenues are projected at $7.5M in the FY16-17 Budget, which is flat to the FY15-16 Budget. Over 80% of the grant monies are awarded in two areas IDEA and Title I. A description of the District's two major Federal Programs are described as follows:

IDEA - Under the Individuals with Disabilities Education Act (IDEA), federal Special Education funds are distributed by the state through three grant programs and several discretionary grant programs. Part B of the law, the main program, authorizes grants to state and local education agencies to offset part of the costs of the K-12 education needs of children with disabilities. The purpose of special education is to provide a Free Appropriate Public Education (FAPE) to eligible students at public expense, under public supervision and direction, at no cost to the parents, and in conformity with an Individualized Education Program (IEP). Special Education services include specially designed instruction, related services, and supplementary aides designed to meet the unique needs of a child with a disability. The District's Special Education Child Count for 2015 was 1,751 students.

6,318,100

6,927,874

7,467,224 7,467,239

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Federal Programs


Financial

Federal Programs Narratives Continued

FEDERAL PROGRAMS IN THE ELEMENTARY AND SECONDARY EDUCATION ACT

Title I:

District Title IA Set-Aside Description and Expenditure Category Summary1. Description: Administration and Leadership. This set-aside is used to support District administration of the Title IA program. Administration - Staff, supplies, and materials to support the administration of Title IA. Direct Administration - Includes 0.5 FTE of the Federal Program's Supervisor's salary plus benefits. Administrative Support - Includes 0.5 FTE of the Federal Program's Office Assistant's salary and benefits.

Required Expenditure Category:



Sacred Heart, Rogue Valley Adventist, and Grace Christian private schools receive 1.4% of this set-aside amount for professional development and direct interventions for reading and math instruction in the targeted assisted setting.One targeted assistance Title I teacher at McLoughlin Middle School provides direct interventions to students in the area of reading and math.5. Description: Extended Time for Learning. This is a required set-aside for extending academic learning time. It includes before and after school, extending Kindergarten, and summer school programs.

Early Reading Intervention Support Staff - 25 classified instructional support staff provide early reading intervention for Kindergarten.Migrant Summer School - migrant summer school expenditures in combination with SOESD Title IC consortium funds for migrant and English Language Learners (ELL).

A portion of this funding is allocated directly to each qualifying Title I school. The remaining portion is set-aside to ensure District support for all qualifying students and proper oversight of expenditures. The school funds are expended in accordance with the school-level Title I plan. The District funds are expended as authorized or required by federal and state law. Below is a narrative describing the purposes of the District set-aside funds and a brief summary of the planned expenditures.

2. Description: Homeless. This is a required set-aside to support services for homeless students in all District facilities. The District provides academic support to homeless students in non-Title buildings from this required set-aside.Required Expenditure Category: Homeless - Provides services for homeless students in all District buildings, regardless if the students qualify for Title I or not.

3. Description: Parent Involvement. This is a required set-aside to implement effective Parent/Family Involvement (a 1% set-aside is required for Districts with allocations of more than $500K).Required Expenditure Category: Parent Involvement - This set-aside goes back to Title IA schools. Equitable services for Sacred Heart private school are also reflected in this expenditure category as required by law.4. Description: Professional Development. This is a required set-aside to support the improvement of instruction. As of 2006-07, all teachers and paraprofessionals hired must be "highly qualified" as defined by federal and state law. The District must also provide services for qualifying private school students residing within the District.

Ten Title I Coordinators provide ongoing professional development for teachers and support staff. This includes guiding model lessons involving reading, math, and writing in the general education classroom. It also includes providing interventions for students and managing building Title I budgets and programs. The school-wide Title I schools are: Howard, Jackson, Jefferson, Kennedy, Oak Grove, Roosevelt, Washington, Wilson, Central High School, and Kids Unlimited Academy.

Part A - Improving Basic Programs Part C - Migrant Education Part D - Neglected and Delinquent or At-Risk Children

Reading and Math professional developmentMath Coaches K-6 in all schools. Coaches provide Math Studio support, model best practice lessons, work with PLCs and support school-wide data teams1.0 FTE Content Area Instructional Coach for NMHS and SMHS through Title IIA. This person or people will provide professional development for all secondary language arts departments, work with PLCs and provide support for building data teams. This decreased by 1.0 FTE from the 2015-2016 school year.1.0 FTE School Improvement Coach Title IA and 1.0 FTE out of Title IIA Coaches provide reading and writing professional development training for both Title and non-Title elementary buildings in the District. They also work with grade level PLCs and provide data support for both building and District teams.0.5 FTE Reading Intervention Specialist for Title buildings - works with students implementing literacy interventions, supports staff with job imbedded, ongoing professional development.


- Title IIA - Teacher Quality - Title III - English Learners and Immigrant Youth - Title X - McKinney-Vento Act or Homeless Education

The purpose of Title IA funding is to ensure that all children have a fair and equitable opportunity to learn and achieve. Title IA funding is a supplement to District and school resources to ensure our economically disadvantaged students receive a high quality education. It may not be used to supplant General Fund dollars.

After School Program - after school program for English language learners at Title I schools.

Title I and Title IIA set-asides for professional development only

Set-aside for Homeless Children - This set-aside provides wraparound support services for homeless students and their families.

Extended Day Interventions - Extended day intervention session for double dose of ELL for all Kindergarten ELL students and an afternoon full-day session of interventions for all intensive students in Title I schools. 15 half-time (0.5 FTE) certificated teachers provide these services.6. Description: District Improvement. This is a required set-aside for professional development provided to meet the identified needs of the instructional staff serving the District. The required set-aside must be at least 10% of the Title IA grant amount.


Financial

Federal Programs Narratives Continued



7. Description: Neglected Children. This is a required set-aside for services provided to students identified as neglected through the neglected child census.

Funds for Neglected Children are used at Options and On Track to provide services academic support. FTE support is provided for 1.0 FTE licensed staff.Positive attendance support through 0.8 FTE classified position.


8. Description: Other Required Set-Asides

0.75 FTE classified position for a School Attendance and Success Service Advocate to make sure students are receiving wraparound services for support. The advocate helps facilitate the McKinney-Vento criteria for homeless students staying at their school of origin and helps facilitate transportation services. The advocate also works with mental health agencies, medical and dental providers, and District personnel from within and outside the District to ensure student success and regular school attendance.


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17State and Local Programs Actual Actual Budget Proposed Approved AdoptedRESOURCES Local Sources 341,878 439,130 328,880 345,000 345,000 - Intermediate Sources 113,443 121,626 120,000 120,000 120,000 - State Sources 504,587 545,859 545,394 500,000 500,000 - Federal Sources - 16,535 15,262 15,000 15,000 - Transfers 25,000 25,000 2,282,200 25,000 25,000 - Beginning Fund Balance 386,561 421,298 555,999 2,716,715 2,716,715 - TOTAL RESOURCES 1,371,468 1,569,448 3,847,735 3,721,715 3,721,715 -

REQUIREMENTSInstruction 719,369 772,028 891,020 750,000 750,000 - Support Services 165,372 206,326 200,000 200,000 200,000 - Community Services 26,315 35,096 15,000 35,000 35,000 - Facilities Acquisition - - 25,000 20,000 20,000 - Transfers - - - - - - Contingency - - 2,716,715 2,716,715 2,716,715 - Unappropriated Fund Balance 460,413 555,999 - - - - TOTAL REQUIREMENTS 1,371,468 1,569,448 3,847,735 3,721,715 3,721,715 -

Special Revenue Funds - State and Local Programs

The FY16-17 Budget for State and Local Programs includes the PERS reserve, Food Service Capital Reserve, the Physical Education Expansion (PEEK) Grant, and several smaller, mostly local grants, including but not limited to: Medford Schools Foundation, Aspire, Project Dove, Anna May, Fred Meyer, West Foundation etc. The large increase in transfers in during 2015-16 is from the General Fund to set up a $2.257 million reserve to partially offset PERS increases in the 2017-19 biennium.

At this time, it is unclear whether the District will receive the $0.5 million PEEK grant for the 2016-17 school year. If this grant is not awarded to the District or if it is awarded at a lower amount, the District will have to reevaluate how Physical Education instruction is delivered to elementary students.

1,371,468 1,569,448

3,847,735 3,721,715

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,000

2013-14A 2014-15A 2015-16B 2016-17B

State and Local Programs


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Secondary Athletics Actual Actual Budget Proposed Approved AdoptedRESOURCESAdmissions 224,462 131,654 140,000 140,000 140,000 - Participation Fees 177,373 141,608 120,000 130,000 130,000 - Other Local Sources 4,523 75 - - - - State Sources - OSSA 32,056 19,982 20,000 25,000 25,000 - Interfund Transfer - 230,000 310,000 325,000 325,000 - Beginning Fund Balance 27,335 56,949 10,959 1,209 1,209 - TOTAL RESOURCES 465,749 580,267 600,959 621,209 621,209 -

REQUIREMENTSInstruction - Middle School Co-Curricular: Salaries and Wages - 869 1,000 600 600 - Employee Benefits 4,503 329 250 150 150 - Purchased Services 80,852 44,282 45,000 42,250 42,250 - Supplies and Materials 23,150 21,601 12,000 30,000 30,000 - Capital Outlay - - - 8,000 8,000 - Other Objects 360 1,650 - 1,000 1,000 - Total Middle School 108,866 68,731 58,250 82,000 82,000 - Instruction - High School Co-Curricular Salaries and Wages 61,204 59,472 60,000 55,000 55,000 - Employee Benefits 8,752 14,113 10,000 12,000 12,000 - Purchased Services 172,129 294,713 387,500 340,000 340,000 - Supplies and Materials 75,764 107,331 74,000 90,000 90,000 - Capital Outlay - 8,800 - 16,000 16,000 - Other Objects 12,254 16,147 10,000 25,000 25,000 - Total High School 330,103 500,576 541,500 538,000 538,000 - Support Services - - - - - - Transfers - - - - - - Contingency - - 1,209 1,209 1,209 - Unappropriated Fund Balance 26,781 10,959 TOTAL REQUIREMENTS 465,749 580,267 600,959 621,209 621,209 -

High School league expenses have increased due to the following: 1) Thurston is leaving the league due to enrollment issues. This will cause more expenses for increased trips to Eugene and travel to replace those league contests, 2) Basketball game officials - the league went to the use of three referees for basketball for varsity contests, 3) District Swim Meet requires an additional night of lodging to be at the event because of early morning start times.

Other Incremental Expenses: 1) Increased travel for cheer to replace the use of private vehicles for transportation, 2) Shoulder pad replacements at the high school and middle school levels, 3) Three more portable wresting mats are needed. This is a safety issue and an investment. Mats are moved out of the rooms to the gyms. The newer ones are light-weight, roll up, and can be stored upright. The portable ones we had purchased already were used between all the schools and a considerable amount of resources were used to move them from school to school. This will reduce that need. Each mat costs approximately $8K, 4) Pac-Bell mix needed for baseball/softball fields currently in maintenance budget for next fall.

Special Revenue Funds - Secondary Athletics

Costs continue to climb and revenue has declined. Reduction of participation fee rates have resulted in a significant reduction in revenue. Fees are not being collected at the rates they have been in the past due to previous directives. Student participation numbers have stayed about the same in cut sports or declined. In non-cut sports, there have been increases. In the case of middle schools, it has caused the need to add coaches with the fees collected not being enough to supplement the increased expenses.

This fund accounts for Secondary Athletics revenues and expenses other than the coaching stipends that are paid for by the General Fund in function 1132. In 2016-17, the General Fund will transfer $325K to support this fund.

465,749

580,267 600,959 621,209

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2013-14A 2014-15A 2015-16B 2016-17B

Secondary Athletics


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Food Service Actual Actual Budget Proposed Approved AdoptedRESOURCESDaily Sales - School Lunch Program 799,346 615,440 625,000 625,000 625,000 - Other Local Sources 1,000 500 1,000 1,000 1,000 - Federal Sources - School Lunch 3,294,866 4,072,319 3,850,000 4,100,000 4,100,000 - Other Sources 469,537 261,000 301,010 250,000 250,000 - Transfer - - - - - - Beginning Fund Balance 924,955 949,816 1,108,349 1,099,349 1,099,349 - TOTAL RESOURCES 5,489,704 5,899,074 5,885,358 6,075,349 6,075,349 -

REQUIREMENTSCommunity Services:Salaries/Wages/Benefits - - - - - - Purchased Services 4,409,100 4,637,372 4,500,000 4,690,000 4,690,000 - Supplies and Materials - (307) 151,010 151,000 151,000 - Other (Indirect Overhead to General Fund) 130,789 150,624 135,000 135,000 135,000 - Capital Outlay - - - - - -

Total Community Services 4,539,889 4,787,688 4,786,010 4,976,000 4,976,000 -

Transfers - - - - - - Contingency - - 1,099,349 1,099,349 1,099,349 - Unappropriated Fund Balance 949,816 1,111,386 - - - - TOTAL REQUIREMENTS 5,489,704 5,899,074 5,885,358 6,075,349 6,075,349 -

Special Revenue Funds - Food Service Operations

Food services are provided for the students of the Medford School District by Sodexo, Inc. The majority of the anticipated requirements or expenditures are reflected in Purchased Services, which is primarily comprised of Sodexo’s fee to the District for providing the individual meals. The remainder of the expenditures is in Supplies and Materials, which is used primarily for commodities that are required to be accounted for separately and whose value is reimbursed to the District by Sodexo as received, and in Capital Outlay, which is primarily used for anticipated replacement of kitchen hardware.

Sodexo serves approximately 1,600,000 meals and equivalent meals per year to students across all 20 school locations. Meals are calculated on the following contractual basis, set by ODE: Lunch and Supper = 1/1, Breakfast = 3/1, Afterschool Snacks = 4/1, Equivalent meals = $3.00/1.

At this time costs are offset by federal sources and daily sales. The Federal Sources are from the USDA National School Lunch, Supper and Afterschool Snack Programs. If additional resources are needed to cover costs, those resources would come from a transfer from the General Fund.

5,489,704 5,899,074 5,885,358 6,075,349

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Food Service


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Project Reserves Actual Actual Budget Proposed Approved AdoptedRESOURCESTransfer from General Fund 2,525,000 2,425,402 4,146,361 2,080,000 2,080,000 - Transfer from General Fund: Turf Replacement 20,000 20,000 20,000 20,000 20,000 - Other (including CET, PPC, ODOE grant, ETO) 1,659,727 1,184,655 1,634,000 1,016,000 1,016,000 - Beginning Fund Balance 1,816,711 2,761,390 1,987,865 1,097,590 1,097,590 - TOTAL RESOURCES 6,021,437 6,391,447 7,788,226 4,213,590 4,213,590 -

REQUIREMENTSInstruction:Curriculum Spending 529,471 1,084,846 396,836 1,542,675 1,740,575 - Total Instruction 529,471 1,084,846 396,836 1,542,675 1,740,575 - Support Services:Wages and Benefits 16,215 - - - - - Vehicle Replacement Spending 45,082 - - - - - Purchased Services 133,373 38,061 50,000 50,000 50,000 - Supplies, Dues and Fees 72,003 15,837 600,000 20,000 20,000 Software Spending 79,450 30,243 110,000 50,000 50,000 - Hardware Spending 533,693 451,930 449,000 575,000 575,000 - Total Support Services 879,816 536,071 1,209,000 695,000 695,000 - Facilities Acquisition and Construction:Capital Spending 1,854,826 2,782,665 5,084,800 1,588,000 1,588,000 - Total Facilities Acquisition and Construction 1,854,826 2,782,665 5,084,800 1,588,000 1,588,000 -

Transfers - - - - - - Total Spending 3,264,113 4,403,582 6,690,636 3,825,675 4,023,575 -

Stadium Turf Replacement Reserves 160,000 180,000 200,000 - - - Chromebook Reserves 100,000 100,000 190,015 -

Contingency 797,590 287,915 - - Unappropriated Fund Balance 2,597,324 1,807,865 - - - - TOTAL REQUIREMENTS 6,021,437 6,391,447 7,788,226 4,213,590 4,213,590 -

695,000

Special Revenue Funds - Project Reserves

The Project Reserves Fund is dedicated for curriculum, computer hardware, computer software, facility repair, maintenance projects, and reserves. The fund is budgeted to receive a $2.08M transfer from the General Fund in FY16-17 for these purposes. The fund will also receive a $20K transfer from the General Fund, which is reserved for improvements at Spiegelberg Stadium. The fund will be receiving Construction Excise Tax Receipts estimated at $700K and Public Purpose Charged (PPC) receipts estimated at $300K. A brief description of FY16-17 projects are found on the following pages.

The FY16-17 Budget reserve for facility repairs and maintenance is part of a 20 year comprehensive plan with Repairs and Maintenance expenditures averaging approximately $1.1M a year. For FY16-17, we are including $1.45M for Facilities, which includes spending for various projects. Having sufficient resources to fund facility repairs and maintenance projects supports our educational goals and was a commitment made to the community as part of our school construction bond financing initiative. The $0.8M for IT and NTS expenditures included in the FY16-17 include $0.4M for computer replacements (6 year life cycle), $0.2M for server/storage replacements, and $0.2M for security enhancements. Finally, the budget includes $1.7M for new curriculum for new ELA Adoption K-6.

6,021,437 6,391,447

7,788,226

4,213,590

-

1,000,000

2,000,000

3,000,000

4,000,000

5,000,000

6,000,000

7,000,000

8,000,000

9,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Project Reserves


Financial

Project Reserves Fund Narratives

CAPITAL AND REPAIR AND MAINTENANCE PROJECTS PLANNED FOR FY16-17


PROJECT LOCATION AMOUNT MANAGER JOBKEY

FACILITIES

ROOFING - Majority of Buildings Hedrick MS 210,000 Havniear 17PRRFRF06 - Stadium West Side Spiegelberg Stadium 85,000 Havniear 17PRRFRF99 - Fine Arts Building and Breezeway North Medford HS 25,000 Havniear 17PRRFRF01 - Breezeway / Add Drains Wilson ES 15,000 Havniear 17PRRFRF64 - Boiler Room MSDEC 5,000 Havniear 17PRRFRF00

Subtotal Roofing 340,000

HVAC SYSTEMS - Chiller Replacement MSDEC 70,000 - Replace HVAC Units (2) Jacksonville ES 35,000 Havniear 17PRRFHV28 - Replace HVAC Units (2) Griffin Creek ES 15,000 Havniear 17PRRFHV12 - Replace Stage HVAC Unit Jefferson ES 15,000 Havniear 17PRRFHV32

Subtotal HVAC Systems 135,000

SITE IMPROVEMENTS - Parking Lot Repair / ADA Ramp Jefferson ES 250,000 Havniear 17PRRFPK32 - Concrete Replacement District Wide 100,000 Havniear 17PRRFCC00 - Underground Storage Tank Removal Jefferson ES 50,000 Havniear 17PRRFUG32 - Wetland District Wide 20,000 Havniear 17PRRFWE00 - Field Improvement North/South/Central HS 14,000 Havniear 17PRRFFI00 - Power to Baseball and Softball Fields South Medford HS 10,000 Havniear 17PRRFPW04 - Relocate Primary Playground Fence Kennedy ES 6,000 Havniear 17PRRFPL38

Subtotal Site Improvements 450,000

LIGHTING - Emergency Egress Lighting Spiegelberg Stadium 115,000 Havniear 17PRRFLL99 - Planetarium Lighting Upgrade North Medford HS 40,000 Havniear 17PRRFLT01

Subtotal Lighting 155,000

FLOORING - Replace Classroom Flooring McLoughlin MS 75,000 Havniear 17PRRFLT01 - Replace Classroom Flooring Hedrick MS 35,000 Havniear 17PRRFLT99

Subtotal Lighting 110,000

PAINTING - Paint/Replace Window Frames - South and North Sides MSDEC 45,000 Havniear 17PRRFPT00 - Painting Exterior District Wide 10,000 Havniear 17PRRFPTMI

Subtotal Painting 55,000

OTHER - Furniture Replacement Cycle Elementary Schools 60,000 Havniear 17PRRFFNES - Furniture Replacement Cycle Secondary Schools 60,000 Havniear 17PRRFFNSS - Finish Room 267 / 268 MSDEC 40,000 Havniear 17PRRFBI00 - Upgrade Oven Hoods South Medford HS 15,000 Havniear 17PRRFOV04 - Seismic Assessment District Wide 25,000 Havniear 17PRRFSS00 - Furniture Replacement Cycle District Administration 5,000 Havniear 17PRRFFN00

Subtotal Other 205,000

TOTAL FACILITIES 1,450,000


Financial



NON-FACILITY PROJECTS PLANNED FOR FY16-17

PROJECT LOCATION AMOUNT MANAGER JOBKEY

NON-FACILITIES

NETWORK TELECOMMUNICATION SYSTEMS

District Wide - Desktop computer replacement (1,020 computers) District Wide 375,000 Bales 17PRRFDR00 - Server/storage replacement (4 servers and storage) District Wide 200,000 Bales 17PRRFSR00 - Copier replacements at multiple locations District Wide 20,000 Bales 17PRRFCR00 - Website development District Wide 25,000 Bales 17PRRFW00 - Sungard: Implementation of Bi-Weekly payroll District Wide 25,000 Petach 17PRRFP888

Subtotal Technology 645,000

- Griffin Creek burglar alarm system Griffin Creek 55,000 Bales 17PRRFAS12 - Hoover burglar alarm system Hoover 55,000 Bales 17PRRFAS16 - Phase 2 cameras at all schools All Elementary 30,000 Bales 17PRRFSC00 - Additional access control at South High South High 28,000 Bales 17PRRFAC04 - Additional access control on gates at North High North Medford HS 20,000 Bales 17PRRFAC01

Subtotal Security Systems 188,000

Curriculum / Music - English Language Adoption 1,740,575 Zundel 17PRRFTBES

1,740,575 Contingency/Reserves - Chromebook Reserves 190,015 Bales N/A

190,015

TOTAL NON-FACILITIES 2,763,590

TOTAL FY16-17 PROJECT RESERVES 4,213,590


SPECIAL REVENUE FUNDS - PROJECT RESERVE FUNDS


Project Reserves Fund NarrativesCAPITAL AND REPAIR AND MAINTENANCE PROJECTS

ROOFING

Item: Replace Roofs on Majority of Buildings at Hedrick MS

Amount: $210,000

This roof is a built-up roof (BUR) where the cap sheet is starting to wear significantly, and we are seeing an increase in the number of leaks. There is a limited window of time to deal with wear and tear of this nature, before having to replace the roof completely. For the built up roofs, we recommend a monolithic, spray applied, reinforced roofing/top coat with an aluminum emulsion surface for reflectivity. This application consists of two coats. The base coat is a mix of chopped fiberglass. The top coat is a different color that increases reflectivity and helps determine wear and tear. This extends the life of the roof under warranty for an additional 10 years. The application can be repeated and/or tied into by section when needed. This procedure is effective, less invasive, less costly, takes less times, and is better for the environment in terms of roofing material disposal and energy conservation.

Item: Replace Roof on Stadium (West Side)Amount: $85,000

The Stadium has a metal roof that at times, leaks profusely. For example, in one specific storm, we had 21 leaks. For a metal roof, we recommend a Spray Polyurethane Foam (SPF) that is applied evenly (~1"-1.5" Thick) across the metal surface. The SPF has excellent adhesion and insulation properties. The material is lightweight, seamless, very durable and stands up the elements well. It is coated on the top surface with a protective, reflective coating. With this application, roofs have been known to perform well for 35-40 years. Under good workmanship, this application has a reputation as one of the more aesthetically pleasing roofs. The application can be repeated and/or tied into by section when needed. This procedure is effective, less invasive, less costly, takes less times, and is better for the environment in terms of roofing material disposal and energy conservation. SOU is also using this product for one of their metal roofs.

Item: Replace Roof on Breezeway and Add Drains at Wilson ESAmount: $15,000


Item: Replace Room on Fine Arts Building and Breezeway at North Medford HSAmount: $25,000


Item: Replace Roof on Boiler Room at MSDECAmount: $5,000


104A




HVAC SYSTEMS

Item: Replace HVAC Units (2) at Griffin Creek ESAmount: $15,000

There are two gas furnaces that are failing, and requiring extensive maintenance attention to keep operational.

Item: Replace Chiller at AnnexAmount: $70,000

This is one of the oldest chillers in the District and was not replaced durign the Bond work. The chiller is requiring extensive maintenance attention to keep operational. This chiller services NTS and the maintenance annex.

Item: Replace HVAC Units (2) at Jacksonville ESAmount: $35,000

These HVAC units are failing frequently, and requiring extensive maintenance attention to keep operational.

Item: Replace Stage HVAC Unit at Jefferson ESAmount: $15,000

The Jefferson stage HVAC unit is failing frequently, and requiring extensive maintenance attention to keep operational.

104B




SITE IMPROVEMENTS

Item: Parking Lot Repair and ADA Ramp at Jefferson ESAmount: $250,000

The Jefferson parking lot is in very poor condition. It is the 1st parking lot priority in the District. This project would replace the asphalt in the main parking lot and the smaller one in front of the school. Jefferson does not currently have an ADA access ramp in front of the school. We would add an ADA ramp to the front entrance to bring the school up to compliance.

Item: Remove Underground Storage Tank at Jefferson ESAmount: $50,000

Jefferson has an underground storage tank that is full of fuel, but not being utilized and not needed. The tanks need to be evaluated, checked for leakage, and removed. If left in place, the tank will eventually fail and we will have to deal with over excavating any contaminated material.

Item: Wetland - District WideAmount: $20,000

As part of the Bond work during the construction of South, we were required to develop 20 acres of wetland to meet our wetland mitigation obligation. We have a 20.74 acre piece of land out near White City that we are responsible for developing known as the Whetstone Wetland Mitigation site. We do not own this property, it belongs to what is known as a "Wet Land Bank" which holds properties such as this for wetland mitigation purposes. We have been maintaining this site for ~ 5 years. We need to have a restored and enhanced wetland with 70% native cover and adequate hydrology. Pre-2014, we had made significant progress and were sitting at ~ 60% native ground cover. After the 2014 drought conditions, the site dropped to ~30% and currently we are at ~ 40%. Maintenance of the site consists primarily of spraying undesirables and seeding desirables. Currently, we are trending positive in terms of hydrology and negative in terms of native plant count. We work with a scientist at PBS Engineering and Environmental, the U.S. Army Corps of Engineers, and the Oregon Department of State Lands to develop an action and work toward achieving the desired endstate at which point the MSD will be relieved of its obligation to maintain this site because the wetland will be self-sustaining and functioning as a wetland. Until then, we have to continue to dedicate resources to this site.

Item: Field Improvements at the High SchoolsAmount: $14,000North, South, and Central all have fields that require some resources to improve. For instance the baseball and softball fields need some Pac Bell Soild mix to raise up the infields. This cost about $2,000 per load.

Item: Power to Baseball and Softball Fields at SMHSAmount: $10,000

South needs power at the baseball and softball fields for their hitting cages. This is a $20,000 project. South had $10,000 in 2015/16 Capital funds dedicated to improving their soccer field that they did not want. We re-purposed that money to buy material necessary for adding power to the two fields, the addiitonal $10,000 for this year will allow us to complete the project.

Item: Concrete Replacement - District WideAmount: $100,000

We have numerous areas across all sites in the District that have varying levels of deteriorating concrete on walkways. We do a District assessment of sites to target the areas with the greatest need. We recommend doing this on a yearly basis as part of preventative level maintenance.Item: Relocate Primary Playground Fence at Kennedy ESAmount: $6,000

Currently the field to the North of the Kennedy Playground is not available for use because it is fenced on three sides. This project would remove the fence closest to the playground and add a fence to the north side. We would re-purpose the material from the existing fence and from South's baseball field to offset the cost. When complete, the field would be secured and tied into the playground making it available for use.

104C




LIGHTING

Item: Emergency Egress Lighting at Spiegelberg StadiumAmount: $115,000

The fire marshal notified us that we need to have adequate emergency egress lighting in the stadium so that in the event of an emergency/blackout, we can evacuate the stadium safely. The current metal halide stadium lights have a delay of 5-10 minutes before lighting back up even if operating off of a generator. We need to retrofit the stadium lights and add a backup generator on both sides of the stadium or look at a solution to add pathway lighting.

Item: Planetarium Lighting Upgrade at North Medford HSAmount: $40,000

The planetarium was built in ~1967 with a NASA funded grant. It is one of only ~ 200 left in the United States. The cove lighting in the planetarium is obsolete (36 x fixtures/72 bulbs). The fluorescent - mercury bulbs are no longer manufactured. The increased demand on the bulbs has made those remaining very expensive. We have a limited quantity on hand; however, we may not make it through the year. This project would replace the existing lighting fixtures with LED lights..

104D




FLOORING

Item: Replace Classroom Flooring at Hedrick MS (Phased)Amount: $35,000

During the bond, we did not replace all of the classroom flooring in the middle schools. We have been doing about 4 x classrooms per year. These surfaces are old and worn and well beyond their life expectancy. Rooms 203, 214, 215, 303, 309, 310, 311, 336 and the media center tech offices need the flooring replaced.

Item: Replace Classroom Flooring at McLoughlin MS (Phased)Amount: $75,000

During the bond, we did not replace all of the classroom flooring in the middle schools. We have been doing about 4 x classrooms per year. These surfaces are old and worn and well beyond their life expectancy. Rooms 104, 109, 112, 113, 201, 203, 204, 205, 206, 207, 21, 217, and 225 need the flooring replaced.

104E




PAINTING

Item: Exterior Painting - District WideAmount: $10,000

Painting needs to occur at the following schools: Abe ($3,200), Jackson ($500), Jacksonville ($750), Jefferson ($1,050), South ($500), Roosevelt ($300), Washington ($750), Wilson ($1,400) + paint crew supplies ($1,200).

Item: Paint/Replace Window Frames, North and South Sides at MSDECAmount: $45,000

The window frames on the MSDEC campus are in varying states of disrepair. During the 2015-16 Capital Project season we refinished the west side of the building. This project would allow us to use a contractor to re-finish the south side of the facility and our MSD painter to re-finish the north side. During the 2017-2018 Capital Project season we would nominate funds to address the east side. The north and west sides are the most visible sides of the building. The south side needs the most work. The east side is not as visible and in average condition respectively.

104F




OTHER

Item: Seismic AssessmentAmount: $25,000

With the recent increased awareness of the earthquake threat in the region, seismic rehabilitation has become more important. The schools are considered key infrastructure in the community for a variety of reasons. This seismic assessment will provide a clearer picture of where District facilities stand in terms of earthquake preparedness. The assessment is more in-depth than a rapid visual scan (RVS) and will help us determine priorities and focus resources appropriately. We submitted an application for a seismic rehabilitation grant for Ruch in 2015 where $50,000,000 was available at the State level. In 2016, the same grant will have $300,000,000 available for application. This assessment will help us target the facilities that are most vulnerable.

Item: Upgrade Oven Hoods at South Medford HSAmount: $15,000

The hoods in the culinary arts classroom do not cover the full area of the stoves. The fire marshal has directed that the hoods need to extend beyond the surface area of the stoves.

Item: Furniture Replacement Cycle - AdministrationAmount: $5,000

Furniture replacement cylce funds for administration.

Item: Furniture Replacement Cycle - Elementary SchoolsAmount: $60,000

Furniture replacement cylce funds for elementary.

Item: Furniture Replacement Cycle - Secondary SchoolsAmount: $60,000

Furniture replacement cylce funds for secondary.

Item: Finish Rooms 267 and 268 at MSDECAmount: $40,000

267/268 is a large group room in the MSDEC facility. Asbestos abatement would be required as part of replacing the floor. A minor amount of touch up paint would be required and an HVAC system would have to be added in order to have climate control in the space.

104G

Financial

Project Reserves Fund - Project Narratives Continued

CURRICULUM SPENDING PLANNED FY16-17 1,740,575$


K-6 ELA Adoption- $1,740,575

Medford School District Instructional Materials Adoption Timeline

Foundational Skills Enhancements

FY2016-2017

Curriculum is aligned, reviewed, and updated on a seven year cycle. During the school year, prior to reviewing instructional materials, District K-12 teams align standards and learning targets. As part of the process, teams also review open source materials and integrated technology needs. Professional development is provided to all teachers in the content area when new materials are adopted. The state allows districts three options: adopt new materials from the state-approved list, maintain current materials, or complete an independent adoption.

Expenditures include:Student Editions/ResourcesGoogle Chromebooks and Mobile Carts to be shared by 3 teachers

Medford School District Instructional Materials Adoption TimelineOregon State Review Cycle Oregon for use in Fall Medford Review Cycle MSD for use in Fall2015: Mathematics 2016 2015: ELA K‐6 20162016: Science 2017 2016: Mathematics 20172017: Health & PE 2018 2017: Science, Health & PE 20182018: Social Studies 2019 2018: Social Studies 20192019: World Languages & The Arts 2020 2019: World Languages & The Arts 20202020: ELA 2021 2020: ELA 20212021: ELL/ELP 2022 2021: ELL/ELP 2022 2022: Mathematics 2023 2022: Mathematics 20232023: Science 2024 2023: SWcience 20242024: Health & Physical Education 2025 2024: Health & Physical Education 20252025: Social Studies 2026 2025: Social Studies 20262026: World Languages & The Arts 2027 2026: World Languages & The Arts 2027


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Furniture Replacement Actual Actual Budget Proposed Approved AdoptedRESOURCESState Sources - - - - - - Transfer from General Fund - - - - - - Transfer from Other Funds - - - - - - Beginning Fund Balance 260,766 132,107 19,750 - - - TOTAL RESOURCES 260,766 132,107 19,750 - - -

REQUIREMENTSInstruction:Classroom Furniture Spending 90,697 80,540 - - - - Classroom Furniture Contingency - - - - - - Total Instruction 90,697 80,540 - - - - Support Services:Support Services Furniture Spending 37,962 31,817 19,750 - - - Support Services Furniture Contingency - - - - - - Total Support Services 37,962 31,817 19,750 - - - Transfers Out - - - - - - Unappropriated Fund Balance 132,107 19,750 - - - -

TOTAL REQUIREMENTS 260,766 132,107 19,750 - - -

The District received a $2.9M Facility/Furniture Grant from the State in FY10-11. The District exhausted the carryover on various projects during the course of the current fiscal year.

Special Revenue Funds - Furniture Replacement Grant

260,766

132,107

19,750 -

-

50,000

100,000

150,000

200,000

250,000

300,000

2013-14A 2014-15A 2015-16B 2016-17B

Furniture Replacement Grant


Financial

Capital Projects Fund

Debt Service - General Obligation School Bonds

Trust and Agency Funds - Student ScholarshipsTrust and Agency Funds -Student Body Funds

Other Funds

Trust and Agency Funds - Hull Memorial

Debt Service - Pension Obligation Bonds

Health Insurance Fund

General Obligation Bonds, 13,314,083

Pension Obligation Bonds, 4,079,607

Capital Projects, 132,762

Health Insurance, 20,286,959

Hull Memorial/Scholarships, 650,798

Student Body Funds, 3,160,114


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Debt Service Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal SourcesCurrent Year Taxes 13,322,996 13,034,978 12,608,363 12,589,913 12,589,913 - Prior Year Taxes 561,328 372,136 400,000 400,000 400,000 - Interest/Other 23,513 15,497 - - - - Total Local Sources 13,907,837 13,422,610 13,008,363 12,989,913 12,989,913 - Beginning Fund Balance 915,604 1,146,328 324,170 324,170 324,170 - TOTAL RESOURCES 14,823,441 14,568,939 13,332,533 13,314,083 13,314,083 -

REQUIREMENTSOther Uses - Debt Service:Principal Redemption 5,555,000 8,503,939 6,010,000 6,290,000 6,290,000 -

Interest Payments 8,120,092 5,750,299 6,994,863 6,696,413 6,696,413 - Dues and Fees 2,021 915,316 3,500 3,500 3,500 -

TOTAL DEBT SERVICE* 13,677,113 15,169,555 13,008,363 12,989,913 12,989,913 -

OTHER FINANCING SOURCES AND USES

Bond Proceeds 160,925,910

Payment to refunded bonds escrow agent (160,001,123)

TOTAL OTHER FINANCING SOURCES AND USES 924,787 - - - -

Contingency 1,146,328 324,170 324,170 324,170 324,170 - Unappropriated Fund Balance - - - - - - TOTAL REQUIREMENTS 14,823,441 14,568,939 13,332,533 13,314,083 13,314,083 -

*Appropriation Level

The District has five outstanding General Obligation Debt Bonds: 2007A, 2007B, 2008, 2009 and 2015. The 2015 bonds refunded the majority, but not all, of the outstanding 2007A, 2007B, 2008 and 2009 bonds to reduce interest rates. There will be continuing payments on the 2007A through fiscal year 2016-17 and payments on the 2007B, 2008 and 2009 bonds through fiscal 2017-18. The 2015 refunding bonds have interest only payments through fiscal 2016-17, and then both interest and principle payments from 2017-18 through 2033-34. Total principal outstanding on the General Obligation bonds at the beginning of FY16-17 will be $156.0 million. The budget reflects the principal and interest payment schedules defined at issuance of each set of bonds. Annual principal and interest payments on the remaining General Obligation Debt Bonds will remain relatively steady averaging $12.8M through 2031-32 before reducing to $10.2M in 2032-33 and $1.8M in 2033-34.


14,823,441 14,568,93913,332,533 13,314,083

-

2,000,000.00

4,000,000.00

6,000,000.00

8,000,000.00

10,000,000.00

12,000,000.00

14,000,000.00

16,000,000.00

2013-14A 2014-15A 2015-16B 2016-17B



Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Debt Service Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Services provided by other funds 3,077,626 3,322,039 3,300,914 3,515,940 3,515,940 - Other Sources:Interest/Other 17 8 - - - - Beginning Fund Balance 501,179 510,873 620,667 563,667 563,667 - TOTAL RESOURCES 3,578,822 3,832,920 3,921,581 4,079,607 4,079,607 -

REQUIREMENTSOther Uses - Debt Service:Principal Redemption 925,000 1,120,000 1,325,000 1,555,000 1,555,000 - Interest Payments 2,142,499 2,092,253 2,031,414 1,959,440 1,959,440 - Dues and Fees 450 - 1,500 1,500 1,500 - UAL lump sum payment to PERS - - - - - Total Debt Service* 3,067,949 3,212,253 3,357,914 3,515,940 3,515,940 - Contingency 510,873 620,667 563,667 563,667 563,667 - Unappropriated Fund Balance - - - - - - TOTAL REQUIREMENTS 3,578,822 3,832,920 3,921,581 4,079,607 4,079,607 -


In 2007, the District issued $40.2 million of Pension Obligation Bonds, the proceeds of which went directly to the Oregon Public Employee Retirement System (PERS) as a pre-payment on future District pension obligations for the purpose of reducing the District's annual PERS contribution rates. The budget reflects the principal and interest payments schedule defined at the issuance of the bonds. Revenue for payments on these bonds is funded through withholding as a percentage of gross payroll for PERS. At the beginning of FY16-17 there will be $34.6M in principle due on the Pension Obligation Bonds.

In FY16-17, the fund projects to generate approximately $3.5M in revenue and have debt service expense of $3.5M reflecting balanced resources with requirements. Revenue for this fund is generated by withholding on payroll and the withholding rate remains at 6.0% of gross payroll. If gross payroll gets reduced and/or total debt service in this fund grows faster than gross payroll, there is a risk that the PERS withholding rate as a percentage of payroll will need to grow to fund these payments. Total principal and interest payments on the Pension Obligation bonds is scheduled to steadily increase each year from $3.5M this year to $5.4M in 2026-27. For the next five years, this payment is scheduled at FY16-17 $3.5M or 4.7% growth, FY 17-18 $3.67M or 4.6% growth, FY18-19 $3.842 or 4.6% growth, FY 19-20 $4.015M or 4.5% growth and FY 20-21 $4.196 million or 4.5%


3,578,8223,832,920 3,921,581 4,079,607

-

1,000,000.00

2,000,000.00

3,000,000.00

4,000,000.00

5,000,000.00

2013-14A 2014-15A 2015-16B 2016-17B



Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Capital Projects Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Taxes - - - - - - Interest 16,357 15,587 15,000 15,000 15,000 - Other local sources 64,564 14,913 - - - - Total Local Sources 80,921 30,500 15,000 15,000 15,000 - State Sources:Energy Tax Credit and Rebates - - - - - Total State Sources - - - - - - Other Sources:Transfers In - - - - Beginning Fund Balance 656 81,456 102,762 117,762 117,762 - TOTAL RESOURCES 81,576 111,956 117,762 132,762 132,762 -

REQUIREMENTSFacilities Acquisition:Salaries and Wages - - - - - - Employee Benefits - - - - - - Purchased Services - - - - - - Supplies and Materials - 9,074 - - - - Capital Outlay - - - - - - Other OBJECTS 120 120 - - - - Total Facilities and Acquisition* 120 9,194 - - - -

Other Uses:Contingency 81,456 102,762 117,762 132,762 132,762 - Unappropriated Fund Balance - - - -

TOTAL REQUIREMENTS 81,576 111,956 117,762 132,762 132,762 -


Bond Construction was completed in FY12-13. This fund does hold a note receivable from Madrone Trail Charter School for the West Side School sale because bond funds were used to make improvements at West Side School prior to the sale to Madrone Trail. The note receivable started in 2010 and has a twenty year term that runs through 2030 and the balance receivable at the beginning of 2015-16 is approximately $362K. The budget includes the collection of interest on the note.


81,576

111,956 117,762

132,762

-

20,000

40,000

60,000

80,000

100,000

120,000

140,000

2013-14A 2014-15A 2015-16B 2016-17B



Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Health Insurance Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Interest - - 9,000 - - - Services Provided 14,771,477 14,745,741 16,541,400 17,221,990 17,221,990 - Other Local Sources 63,472 2,640 75,000 - - - Total Local Sources 14,834,949 14,748,381 16,625,400 17,221,990 17,221,990 - Federal ERRP Grant - - - - Beginning Fund Balance 3,789,269 3,295,680 3,064,969 3,064,969 3,064,969 - TOTAL RESOURCES 18,624,218 18,044,061 19,690,369 20,286,959 20,286,959 -

REQUIREMENTSSupport Services:Salaries and Wages 37,401 43,990 37,000 43,990 43,990 - Employee Benefits 19,727 21,119 24,400 24,000 24,000 - Purchased Services 1,579,014 1,556,685 1,731,000 1,783,000 1,783,000 - Purchased Services - Claims 13,692,396 13,215,761 14,833,000 15,871,000 15,871,000 - Supplies/Dues/Fees - 141,536 - - - - Total Support Services* 15,328,537 14,979,092 16,625,400 17,721,990 17,721,990 -

Contingency 1,500,000 1,500,000 1,500,000 1,500,000 - Unappropriated Fund Balance 3,295,680 1,564,969 1,564,969 1,064,969 1,064,969 - TOTAL REQUIREMENTS 18,624,218 18,044,061 19,690,369 20,286,959 20,286,959 -



The District is self-insured for healthcare costs and the self-insurance fund reflects those costs.

The District hires a third party administrator (Pacific Source) to manage claims and issue reimbursements which are funded by the District and its employees. For the 2016-17 plan year, the cost share is either 90% employer/10% employee for most employees or 89% employer/11% employee for OSEA based on current bargaining agreements.

It is also important to understand that the insurance plan year which runs October - September is different in that the fiscal year for the budget which runs July -June. Given the difference in timing of the two fiscal periods, making estimates for a plan year that continues through September of the following year when we are in March/April of the current year is challenging as it is forecasting spending 18 months into the future. Mercer will provide a renewal analysis for the 2016-17 Health Care Plan year (October 2016-September 2017) in early May 2016 and this fund's budget estimate will be updated at that time.

For the 2016-17 Proposed Budget, there is an estimated claims cost increase of 7.0% and administrative cost increase of 3.0% or $1,096K from prior budget. When comparing the trailing 12 months healthcare spending March 2015 – February 2016 versus March 2014 – February 2015, the PEPM costs are up $139.66 or 13.2% to $1,196 from $1,057. Thus the 7.0% cost increase projection is much lower than the 15.6% most recent twelve month experienced by the District but more in line with national averages. This budget also assumes charging out $500K less than the cost of the plan and thus reducing fund reserves by $500K.

A final estimate of 2016-17 healthcare costs will be provided by Mercer for our current third party administrator PacificSource in early May. The District will likely choose to market the PacificSource third party administration/cost schedule in hopes of getting cost savings. If this is done, final costs for the 2016-17 healthcare plan year (Oct 2016-Sept 2017) may not be available until July 2016.

18,624,218 18,044,061 19,690,369 20,286,959

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2013-14A 2014-15A 2015-16B 2016-17B



Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Hull Memorial Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Interest 1,415 1,459 - - - - Contributions - - - - - - Total Local Sources 1,415 1,459 - - - - Beginning Fund Balance 2,529 3,943 - - - - TOTAL RESOURCES 3,943 5,402 - - - -

REQUIREMENTSFacilities Acquisition or Improvement: - - Facilities Acquisition or Improvement* - - - - - -

Other Uses: - - Transfers Out - 5,402 - - Contingency 3,943 - - - - TOTAL REQUIREMENTS 3,943 5,402 - - - -


The District accrued the donation of approximately $84K from the Hull Trust in FY11-12 and accrued the transfer of those funds to the capital projects fund. The actual receipt of the funds occurred in FY14-15. The amount was slightly higher than previously estimated and those funds have been transferred to the capital projects fund as well. The funds transferred to the capital projects fund were applied to the completion of the Medford School District Education Center project, particularly to the improvements of the public spaces in the northern part of the main building (main entryway upgrades, community/board room, public use spaces on the second floor above the cafeteria, including restroom upgrades).

Trust and Agency Funds - Hull Memorial

3,943

5,402

- - -

1,000

2,000

3,000

4,000

5,000

6,000

2013-14A 2014-15A 2015-16B 2016-17B

Hull Memorial


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Scholarships Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Interest 1,235 1,710 1,500 1,500 1,500 - Contributions 190,775 192,900 160,000 180,000 180,000 - Other Local Sources - - - - - - Total Local Sources 192,010 194,610 161,500 181,500 181,500 - Beginning Fund Balance 458,574 471,097 487,798 469,298 469,298 - TOTAL RESOURCES 650,584 665,707 649,298 650,798 650,798 -

REQUIREMENTSInstruction:Instruction - Tuition paid* 179,487 177,909 180,000 181,500 181,500 - Other Uses: - - - - - Contingency 487,798 469,298 469,298 469,298 - Unappropriated Fund Balance 471,097 - - - - - TOTAL REQUIREMENTS 650,584 665,707 649,298 650,798 650,798 - *Appropriation Level

The District has three scholarship funds for graduating seniors. These funds are donated by outside agencies such as the Touvelle Foundation, Kiwanis, Medford Rotary, and Carpenter Foundation. Some scholarships have been set up in memory of past students and teachers. The donors normally set the amount per award and the specific criteria, which can be financial need, GPA, post-secondary field of study, etc. These funds are administered by District employees and the student scholarship applications are reviewed by a committee at each school.

Trust and Agency Funds - Student Scholarships

650,584 665,707 649,298 650,798

-

100,000

200,000

300,000

400,000

500,000

600,000

700,000

2013-14A 2014-15A 2015-16B 2016-17B

Student Scholarships


Financial

2013-14 2014-15 2015-16 2016-17 2016-17 2016-17Student Body Actual Actual Budget Proposed Approved AdoptedRESOURCESLocal Sources:Interest 1,931 1,144 2,500 1,500 1,500 - Extra-Curricular Activities 2,285,335 2,020,176 2,400,000 2,100,000 2,100,000 - Total Local Sources 2,287,266 2,021,320 2,402,500 2,101,500 2,101,500 - Beginning Balance 1,122,313 1,144,006 1,058,614 1,058,614 1,058,614 - TOTAL RESOURCES 3,409,579 3,165,326 3,461,114 3,160,114 3,160,114 -

REQUIREMENTSInstruction:Elementary Extra-Curricular 315,915 293,763 350,000 306,150 306,150 - Middle School Extra-Curricular 384,408 357,453 400,000 349,886 349,886 - High School Extra-Curricular 1,565,251 1,455,496 1,652,500 1,445,465 1,445,465 - Total Instruction 2,265,573 2,106,712 2,402,500 2,101,500 2,101,500 - ContingencyDue to Students 1,144,006 1,058,614 1,058,614 1,058,614 1,058,614 - TOTAL REQUIREMENTS 3,409,579 3,165,326 3,461,114 3,160,114 3,160,114 -

The purpose of Student Body Fund is to account for monies raised by the school's students and/or parents and as such, are not controlled directly by the District but by the student body. The District performs an Agency oversight role for these funds. Student body monies must be expended for the purpose for which they were raised. Student body monies have historically been accounted for by the school's office manager or bookkeeper, under the supervision of the school administrator and District Staff. The majority of accounting and banking functions for schools were transferred to the District in FY15-16. During the transfer of the majority of accounting and banking functions to the District office, some non-student accounts were noted and transferred out of this fund. A few school student body funds are audited each year.

Trust and Agency Funds - Student Body

3,409,579 3,165,326

3,461,114 3,160,114

-

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

2013-14A 2014-15A 2015-16B 2016-17B

Student Body


Information

Fiscal Year 2016-17 Information __________________________________________________________________

115

The District receives revenue from two primary sources: State aid and ad valorem taxes. Approximately 70 percent of the District’s General Fund is provided by the state and about 25 percent is generated from tax collections. The balance of General Fund revenues are from fees, interest earnings, grants, and other miscellaneous sources. Property Taxes Most local governments, including Medford School District, have permanent authority to levy taxes for operations. Public school system taxes are limited to $5 per $1,000 of the taxable Real Market Value of property. The District’s permanent tax rate is $4.4123 per $1,000 of assessed valuation. The law allows districts to increase tax revenue through a voter approved Local Option Levy; however, Medford School District has never made such a request of its voters. In addition, districts are allowed to seek voter authorization to issue general obligation bonds for the purpose of funding capital construction projects. In November 2006, voters authorized the District to issue $188.9 million in general obligation bonds.

District Property Tax Rates (Rates per $1,000 of Assessed Value)

Fiscal Year

General Tax Permanent Rate

($5 Limit)

Local

Option

General Obligation Debt Service

Bonds

Total District

Tax Rate 2016 4.4123 1.6836 6.0959 2015 4.4123 1.8590 6.2713 2014 4.4123 1.9528 6.3651 2013 4.4123 1.9004 6.3127 2012 4.4123 2.0540 6.4663 2011 4.4123 - 2.0623 6.4746 2010 4.4123 - 2.0759 6.4882 2009 4.4123 - 2.1427 6.5550

Revenue Sources

Fiscal Year 2016-17 Information __________________________________________________________________

116

State School Fund The State School Fund was created to distribute state aid to Oregon school districts. The objective was to provide equal funding for all districts. Local property tax collections are included in the formula. The grant allocated to each district is comprised primarily of a general purpose grant and a transportation grant. The transportation grant provides a 70 percent reimbursement for home-to-school and instructional field trip transportation costs. The Oregon Department of Education (ODE) provides estimates of state appropriations beginning in March prior to the beginning of a new fiscal year (July 1). Apportionments are re-estimated throughout the year and finalized in May of the following fiscal year.

Fiscal Year

General Purpose

Grant

Transportation

Grant

Total

2017 117,714,701 3,206,350 120,921,051 2016 113,893,848 3,136,350 117,030,198 2015 108,299,785 3,038,379 111,338,165 2014 101,053,229 2,940,000 103,993,229 2013 91,730,374 2,838,255 94,568,629 2012 86,889,960 2,753,013 89,642,973 2011 82,297,130 2,624,861 84,921,991 2010 82,613,270 2,540,029 85,153,299 2009 82,207,838 2,635,186 84,843,025 2008 85,486,252 2,554,423 88,040,675 2007 80,461,344 2,281,158 82,742,502 2006 77,028,384 2,217,998 79,246,382

Revenue Sources

Fiscal Year 2016-17 Information


STUDENT INSTRUCTION

1111 Elementary Programs (K-6) All regular elementary school instructional programs for kindergarten through grade six. Includes staff, services, classroom supplies, and equipment.

1121 Middle School Programs (7-8) All regular middle school instructional programs for students in grades seven through eight. Includes staff, services, classroom supplies, and equipment.

1122 Middle School Co-Curricular (7-8) Advisor and coaching stipends, supplies, and equipment for extracurricular activities.

1131 High School Programs (9-12)

All regular high school instructional programs for students in grades nine through twelve. Includes staff, services, classroom supplies, and equipment.

1132 High School Co-Curricular (9-12)

Advisor and coaching stipends, supplies, and equipment for extracurricular activities.

1210 Talented and Gifted (TAG) Programs Program services and supplies for students identified as talented or gifted.

1220 Special Education Self-Contained Programs & Other Specialized Supports:

Multi-Age Positive Support (MAPS) Provides instructional and direct services for students with disabilities who spend one-half or more of their time in a special education setting. Specialized supports are also provided to students with sensory impairments.

1221 Southern Oregon Education Service District Provides specialized services and service providers, such as Braillists, Sign-Language Interpreters, Autism Consultants and STEPS classrooms for students with disabilities.

1227 Extended School Year Services Services are provided to students who experience documented, undue regression in acquired skills, based on IEP goals, and require extended periods to recoup the skills.

1240 Special Education Self-Contained Programs & Other Specialized Supports: Focus on Choosing Useful Skills (FOCUS) Provides instructional and direct services for students with disabilities who spend one-half or more of their time in a special education setting. Specialized supports are also provided to students with social, emotional and behavior impairments.

1250 ERC - Resource Rooms

Learning experiences outside the regular classroom for students with disabilities. Students receive specialized remedial instruction within these resource rooms.

Function Glossary – Medford School District 549C



1260 Early Intervention Programs Treatment and habilitation services designed to address a child’s developmental deficits in sensory, motor, communication, self-help, and socialization areas.

1283 Alternative Education Programs Learning experiences for students who may be more successful in a non-traditional classroom setting. Includes instructional programs designed to meet the needs of students at risk of dropping out of school. District programs include the Juvenile Detention Center.

1288 Charter Schools

Contracted learning experiences for students attending the District sponsored Madrone Trail, Logos, and Vibes.

1291 English Language Learners (ELL) Instructional activities designed to assist students who speak English as a second language. Includes staff, services, and classroom supplies.

1292 Teen Parent Program Instructional program designed to accommodate the needs of teen parents. This program is located on the campus of North Medford High School. Includes staff, services, and classroom supplies.

1295 Homebound Program

Instructional program designed to assist students who are unable to attend a regular school setting. These students receive instruction at home, typically on a temporary basis.

1297 At-Risk Program

Instruction activities designed to assist students with risk factors that often affect the learning process.

1430 Summer School Program – High School (9-12)

Includes staff, supplies, and materials to operate summer school for high school students.

DIRECT STUDENT SUPPORT SERVICES

2112 Attendance Services Attendance monitoring and record keeping.

2115 Community Service Officers

Activities associated with enhancing student safety. The District contracts with the City of Medford to provide Community Service Officers.




2121 Offices of the Deans (7-8)

Activities associated with directing and managing guidance services at middle schools.

2122 Counseling (9-12) Includes staff, services, and materials used in counseling centers. Each traditional high school is assigned four counselors. Central Medford High School is staffed with one full-time counselor.

2126 School to Work Program Includes career counseling, placement and referral services for students.

2134 Nursing

Nursing activities which are not instruction, such as health inspection, treatment of minor injuries and referrals for other health services.

2139 Long Term Care and Treatment

Includes activities concerned with testing, interpreting results, and providing psychological services to students. Includes staff, services, travel and supplies.

2140 Psychological Services Includes activities concerned with testing, interpreting results, and providing psychological services to students. Includes staff, services, travel and supplies.

2148 Family Solutions Includes a continuum of mental health services for students from early intervention to intensive residential treatment. Supports are provided in the community, school, home and treatment settings.

2150 Speech and Audiology Services Includes the identification, assessment, and treatment of students with impairments for speech, hearing and language.

2190 General Student Support Services

Direction and management of all student service programs, including special education, ELL and other at-risk programs.

DIRECT STAFF SUPPORT SERVICES

2210 Improvement of Instruction - Coaches Professional development activities provided by instructional coaches and mentors to assist teachers to improve instructional practices.

2211 Improvement of Instruction - Media

This function is for activities providing direction and management of educational media services used by teachers. Designed to assist instructional staff plan, develop, and evaluate the process of providing effective learning experiences for students.




2212 Instructional Development Activities designed to assist teachers and administrators to effectively use adopted curriculum materials.

2221 Instructional Media Services

Direction and management of educational media services used by teachers. This includes hardware, software, printed materials, on-line and other distance learning resources.

2222 School Libraries Includes staff, services, books, periodicals, technology, supplies and other resources for school media centers.

2223 Audiovisual Services

Includes materials, supplies, and equipment for multimedia services used by instructional and administrative staff.

2240 Instructional Staff Development Activities designed to assist licensed and non-licensed staff in preparing and using district curriculum materials, the understanding of best teaching practices, and other strategies to improve instruction.

GENERAL SUPPORT SERVICES 2310 Board of Education

Includes expenses for policy development, audits, legal services, elections, dues, liability insurance and other responsibilities of the governing body.

2320 Executive Administration

This function was previously used to record costs associated with bond preparation and planning.

2321 Office of the Superintendent

Includes services, supplies, travel, postage, materials and staff to support the Superintendent’s office.

2325 Offices of the Educational Directors

Direction and management of all elementary and secondary education, instruction, and operations. Includes staff, services, travel and supplies.

2329 Secondary Athletics

Direction and management of all secondary athletic programs.

2410 Offices of the Principals Includes services, supplies, materials and staff to support the Principals and Assistant Principals at each school.




2510 Office of the Business Services Director Direction and management of district business and operation services. Includes services, supplies and staff to support the Chief Financial Officer.

2521 Business Services Direction, management and oversight for all district fiscal services, including accounting, audits, payroll, and budgets. Includes services, supplies, and staff to support the Fiscal Controller.

2529 Other Fiscal Services Includes services, supplies and bank fees.

2542 Custodial Includes services, supplies, equipment, materials, utilities and staff used to clean and operate all schools and auxiliary buildings.

2544 Maintenance Services

Includes services, supplies, equipment, materials, and staff necessary to maintain and repair all district schools, auxiliary buildings and grounds.

2545 Vehicle Maintenance Includes services, supplies, and equipment needed to maintain all district-owned vehicles.

2546 Security Services

Includes a service contract with Sonitrol to provide security and safety of all district property.

2548 Classroom Furniture

Includes costs of new and replacement classroom furniture. Beginning in 2008-09 this expense has been recorded in a separate capital reserve fund.

2550 Student Transportation Includes a service agreement with First Student to provide all home-to-school activity, and athletic transportation services.

2572 Purchasing/Distribution Services

Includes costs of services, supplies, staff, storage, delivery and equipment necessary to purchase, receive, control and distribute district goods.

2574 Printing and Publishing Services

Includes supplies, equipment, and staff used to print and publish district reports and instructional materials.

2630 Information Services

Includes activities, services, supplies, postage, and materials necessary to prepare, write, and communicate district information to the community, parents, staff and students.




2633 Public Information

Includes the costs associated with organizing, duplicating and monitoring public document information.

2640 Human Resource/Employee Services Direction and management of all personnel and employee services. Includes services, supplies, advertising, software, and staff necessary for the recruitment, monitoring, placement and pay assignment of all employees. It also includes bargaining, administrative assistance, and contract management.

2661 Information Technology Includes costs associated with computing, programming and data processing services.

2669 Network and Telecommunication Services Includes services, supplies, equipment, software and staff necessary to design, install and maintain district network and telecommunication systems.

2700 Early Retirement Program

Includes costs associated with the supplemental early retirement program provided to qualified retirees.

OTHER SERVICES/FUNCTIONS

3120 School Lunch Match Required expenditures to qualify as district support necessary to participate in the National School Lunch program.

4150 Building Acquisition and Construction

Includes professional services, supplies, equipment and staff necessary for the purchase or construction of new facilities or building improvements.

4190 Other Facility Services Costs for improvements to other district assets, such as grounds.

5110 Long-term Debt Service Includes fees associated with the issuance of debt lasting more than 12 months. 5201 Transfer of Funds

Transactions with withdraw resources from one fund and place it into another fund for a specific purpose.

6110 Operating Contingency

Portion of budget not designated for a specific use, but appropriated for unforeseen and unanticipated needs.




7700 Unappropriated Fund Balance

An estimate of funds needed to maintain operations of the district from July 1 of the ensuing fiscal year and the time when sufficient new revenue becomes available. No expenditure shall be made from the unappropriated fund balance in which it is budgeted. It is reserved for use in the subsequent year.


Appendix

Resolutions

ED Forms

Notice of Property Tax and Certification of Intent to Impose a Tax

on Property for Education Districts

. File no later than JULY 15. Check here if this is

. Be sure to read instructions in the Local Budget Law and Notice of Property Tax Forms and Instruction booklet. an amended form.

The has the responsibility and authority to place the following property tax, fee, charge or assessment

on the tax roll of County. The property tax, fee, charge or assessment is categorized as stated by this form.

OR 97501City State Date Submitted

Contact Person Contact Person E-mail

CERTIFICATION - You must check one box.

The tax rate of levy amounts certified in Part I are within the tax rate or levy amounts approved by the budget committee.

The tax rate of levy amounts certified in Part I were changed by the governing body and republished as required in ORS 294.456.

PART I: TOTAL PROPERTY TAX LEVY

1. Rate per $1,000 or dollar amount levied (within permanent rate limit). . 1

2. Local option operating tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3. Local option capital project tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4a. Levy for bonded indebtedness from bonds approved by voters prior to October 6, 2001 . . . . . . . . . . . 4a.

4b. Levy for bonded indebtedness from bonds approved by voters after October 6, 2001 . . . . . . . . . . . . . 4b.

4c. Total levy for bonded indebtedness not subject to Measure 5 of Measure 50 (total of 4a + 4b) . . . . . . .4c.

PART II: RATE LIMIT CERTIFICATION

5. Permanent rate limit in dollars and cents per $1,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6. Election date when your new district received voter approval for your permanent rate limit . . . . . . . . . 6

7. Estimated permanent rate limit for newly merged/consolidated district . . . . . . . . . .. . . . . . . . . . . . . . 7

PART III: SCHEDULE OF LOCAL OPTION TAXES - Enter all local option taxes on this schedule. If there are more than three taxes,

attach a sheet showing the information for each.Final tax year

to be levied

150-504-075-6 (Rev. 1-13) (see the back for worksheet for lines 4a, 4b, and 4c)

File with your assessor no later than JULY 15, unless granted an extension in writing.

(operating, capital project, or mixed) local option ballot measure levied authorized per year by voters

$13,894,441

4.4123

Purpose Date voters approved First tax year Total tax amount -or- rate

$13,894,441

Subject toEducation Limits

Rate -or- Dollar Amount

4.4123Excluded from

Measure 5 Limits

Amount of Levy

John Petach Controller 541-842-3622 [email protected] Daytime Telephone

County Name

815 South Oakdale Avenue Medford May 2, 2016Mailing Address of District Zip

Jackson

FORM ED-502016-2017

To assessor of _Jackson_______________ County

Medford School District 549CDistrict Name

ED 50

FORM ED-1

Telephone: 541-842-3622

Actual Amount Amended Budget Approved BudgetLast Year 2014-15 This Year 2015-16 Next Year 2016-17

21,694,426 20,218,049 16,859,973 44,029,020 44,608,363 45,589,913

- - - 25,772,768 28,785,994 29,163,450

1,319,313 1,920,000 2,570,000 80,415,370 86,027,522 87,428,241 11,222,444 11,568,332 11,612,239

2,700,410 6,758,561 2,450,000 261,000 301,010 250,000

187,414,752 200,187,831 195,923,816

- - -

59,614,757 65,408,390 66,751,012 Other Associated Payroll Costs 34,823,024 35,603,169 36,127,284

40,020,076 42,378,695 43,961,576 8,400,965 10,453,676 12,040,676 2,873,390 5,234,300 1,682,000

Other Objects (except debt service & interfund transfers) 1,304,030 1,124,789 938,016 17,457,022 16,366,277 16,505,853

2,700,402 6,758,561 2,450,000 18,656,117 14,995,004 14,402,429

Unappropriated Ending Fund Balance & Reserves 1,564,969 1,864,969 1,064,969 187,414,752 200,187,831 195,923,816

- - -

82,694,059 87,978,755 90,563,388 797 868 867

56,543,595 62,080,511 64,134,232 304 315 312

3000 Enterprise & Community Service 5,006,729 5,033,955 5,194,945

4000 Facility Acquisition & Construction 2,791,859 5,109,800 1,608,000

20,157,424 23,124,838 18,955,853 17,457,022 16,366,277 16,505,853

2,700,402 6,758,561 2,450,000 18,656,117 14,995,004 14,402,429

1,564,969 1,864,969 1,064,969 187,414,752 200,187,831 195,923,816

1,101 1,183 1,178

- - - * not included in total 5000 Other Uses. To be appropriated separately from other 5000 expenditures.

Total FTE

FTE2000 Support Services FTE

FTE

FTE5000 Other Uses 5100 Debt Service* 5200 Interfund Transfers*

Current Year Local Option Property TaxesOther Revenue from Local Sources

Revenue from Federal Sources

1000 Instruction

NOTICE OF BUDGET HEARING

Contact: Brad Earl Email: [email protected]

FINANCIAL SUMMARY - RESOURCES

Total Requirements

FINANCIAL SUMMARY - REQUIREMENTS AND FULL-TIME EQUIVALENT EMPLOYEES (FTE) BY FUNCTION

Total Resources

FINANCIAL SUMMARY - REQUIREMENTS BY OBJECT CLASSIFICATION

Salaries

Debt Service*Interfund Transfers*Operating Contingency

Total Requirements

Interfund TransfersAll Other Budget Resources

TOTAL OF ALL FUNDS

**FY14-15 Actual excludes $160 million for refunding bond proceeds and transfer of those funds to escrow agent for general obligation bond refinancing.

Beginning Fund BalanceCurrent Year Property Taxes, other than Local Option Taxes

Revenue from Intermediate SourcesRevenue from State Sources

6000 Contingency7000 Unappropriated Ending Fund Balance

Purchased ServicesSupplies & MaterialsCapital Outlay

A public meeting of the Board of Directors of the Medford School District 549C will be held on May 23, 2016 at 7:00 p.m., at the Medford School District Boardroom, 815 S. Oakdale Avenue, Medford, Oregon. The purpose of this meeting is to discuss the budget for the fiscal year beginning July 1, 2016 as approved by the Medford School District 549C Budget Committee. A summary of the budget is presented below. A copy of the budget may be inspected or obtained at the Business Services Office located at 815 S. Oakdale, Room 214, Medford, Oregon between the hours of 8:00 a.m. and 4:00 p.m. This budget is for an annual budget period. This budget was prepared on a basis of accounting that is the same as the basis of accounting used during the preceding year. If different, the major changes and their effect on the budget are: N/A

Revenue Outlook

Expense Outlook

Summary

Rate or Amount Imposed 2014-15

Rate or Amount Imposed 2015-16

Rate or Amount Approved 2016-17

Permanent Rate Levy (Rate Limit $4.4123 per $1,000) 32,215,402 33,579,185 35,048,120

Levy For General Obligation Bonds 14,117,592 13,328,079 13,894,441

LONG TERM DEBT

General Obligation BondsOther Bonds (Pension)Other Borrowings Total

STATEMENT OF CHANGES IN ACTIVITIES and SOURCES OF FINANCING FROM LAST YEAR **

July 1 Not Incurred on July 1

Local Option Levy

STATEMENT OF INDEBTEDNESSEstimated Debt Outstanding Estimated Debt Authorized, But

$184,605,000

$150,005,000$34,600,000

PROPERTY TAX LEVIES

Total Resources for FY16-17 are estimated at $195.9M, $4.3M (2.1%) lower than the FY15-16 Amended Budget and includes $179.1M of revenue and $16.9M of Beginning Fund Balance Reserves. The $16.9M estimated beginning FY16-17 Fund Balance is $3.4M (16.6%) lower than the FY15-16 Amended Budget due to deficit spending in FY15-16. This is chiefly related to the implementation of all day Kindergarten and the additional project reserves associated with it. The FY16-17 Approved Budget revenue across all funds is $3.3M higher than the FY15-16 Amended Budget (after subtracting the incremental pass-through for Charter schools and SOESD) due to a combination of higher State School Fund (SSF) support and higher local property taxes. The General Fund revenue estimate of $86.9 million for State Resources, which makes up 65.7% of General Fund resources and 44.6% of total resources, is up $1.4 million based on the March 7, 2016 Controller's revenue estimate per ADMw of $7,071, up $162 (2.3%). Resident Average Daily Membership (ADMr) forecast is 13,775 and ADMw is 16.647. The higher state revenue estimate is driven by an increase in the general purpose grant per weighted average daily membership ADMw from $7,112 in FY15-16. General Fund revenue from Local Sources is $1.4M higher than FY15-16, due to higher property taxes. General Fund revenue from Intermediate Sources is $2.45M, reflecting the pass-through of State funds due to the restructuring of some programs and insourcing students from SOESD.

Resources for the Special Revenue Fund is down $3.5 million (13.7%), driven primarily by lower capital spending in the Projects Reserve Fund, which was mostly funded by transfers from the General Fund.

The FY16-17 Approved Budget includes $195.9M of requirements consisting of $180.5M of spending and $15.5M of Contingency/Unappropriated Fund Balance and Reserves. Salaries are up $1.3M (2.1%) due to contractual compensation increases. Other Associated Payroll Costs have an increase of $0.5M (1.5%) due to increased healthcare costs. Purchased Services are up $1.6M (3.7%) due to increased charter school and transportation requirements. Supplies & Materials are up $1.6M (15.2%) primarily due to increased curriculum spending.

Total ADMr is expected to increase 151.5 in 2016-17, with a 79.8 (6.0%) increase in charter schools and a minimal 71.7 (0.6%) increase in non-charter schools. The 79.8 increase in charter schools is primarily driven by the combination of a higher enrollment cap moving from 300 students in 2015-16 to a cap of 350 students in 2016-17 at Kids Unlimited Academy Charter School, and moving from a cap of 75 students in 2015-16 to a cap of 100 students in 2016-17 at The Valley Charter School. In 2015-16 the District approved open enrollment for Elementary School and Ruch Middle school which may lead to increased enrollment 2016-17 and beyond.

In summary, across all funds the FY16-17 Approved Budget reflects an decrease in funding of $4.3M from the current year, mainly due to deficit spending in FY15-16. This budget plan includes a continued shift of resources from certain areas to refocus staff toward certain key strategies and investments that will provide academic rigor and relevance necessary for our students to achieve success. These strategies are designed to engage students across the spectrum and to fully prepare them for college, career, and life after graduation. For most students, our programs will help them obtain an industry certification, college credit or even an associate's degree along with their high school diploma.

The District is projecting a balanced budget in the General Fund in FY16-17, resulting in a $6.3M ending Fund Balance which equates to about 5.0% of budgeted General Fund Expenses. Resources for FY16-17 are estimated at $195.9M, $4.3M (2.1%) lower than the FY15-16 Amended Budget. This includes $179M of revenue, down $.9M (0.5%). Beginning Fund Balance Reserves is $16.9M for FY16-17, down $3.4M (16.6%) primarily due to deficit spending in the General Fund in FY15-16, and is offset by increased revenue from current year property taxes, local sources, intermediate sources, state sources and federal sources. While revenue is up $3.3 million in 2016-17 after subtracting the incremental amount that will be passed-through to Medford School District Charter schools ($0.5M) and the incremental costs of educating additional special education students insourced from Southern Oregon Educational Service District (SOESD) ($0.7M), funding is up a net of $2.1M. The $0.7M SPED cost increase for incremental student instruction is essentially offset by incrementally higher pass-through of funds from (SOESD). Interfund transfers is down $4.3M from FY15-16 due to a lower need for project reserves and from the FY15-16 increase transfer of $2.257M from the General Fund reserve to partially offset PERS increases in the 2017-19 biennium.

Publication Notices

Budget Roadmaps FY15-16 Proposed Budget Amendment #6

1

To: Medford 549c School Board

From: John Petach, Finance Controller

CC: Brad Earl, Brian Shumate

Date: TBD

Re: 6th set 2015-16 Budget Appropriation Amendments and Transfers

The adopted budget is built on a series of assumptions around both estimated revenues and expenses. When actual events vary from those assumptions, it sometimes becomes necessary to amend the budget by increasing or decreasing appropriations or to transfer appropriation authority from one fund to another or between appropriation categories within the same fund. A transfer of appropriation authority is a decrease of one existing appropriation and a corresponding increase of another existing appropriation, with no net change in the amount of all appropriations (ORS 294.450).

For the 2015-16 budget, the net result of the sixth set of recommended amendments is summarized in the motion on the last page of this memo. The 2015-16 year end General Fund revenue and fund balance are expected to increase $0.31 million. This amendment reflects additional revenue from State Common School Fund.

FY 2015-16 General Fund Budget

Amended #6 Amended #5 Change

Beginning Balance $10,876,146 $10,876,146 $0

Budget Deficit <$4,529,517> <$4,840,517> $311,000

Ending Fund Balance $6,346,629 $6,035,629 $311,000

DRAFT

I recommend the Board approve the following amendment.

Amendment #6A – Amendment to increase 2015-16 General Fund Revenue and Contingency $0.3 million

The State Board of Lands approved an increase in the common school fund Distribution on April 12th.

Suggested Motion Language:

I move to authorize budget amendments and appropriation transfers for the Medford School District 549C's 2015-16 budget in the following amounts:

General Fund – Increase state sources and Contingency $311,000.

.

Medford School District 549C

FY15‐16 ADOPTED Budget to Amended Budget RoadmapMedford School District 549C

Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1

Approved by previous

Board June 2015 Amendment #2 Amendment #3 Amendment #4

2014‐15 SSF Revenue

True Up

2015‐16 Revenue True

Ups and Forest Fees

Transfer To Reclass

Position Function Amendment #5

Increase to Common

School Fund FY15‐16 Amended

A B C

1

General FundResourcesBeginning Fund Balance 11,275,701 (556,218) 156,663 ‐ 10,876,146 Current Year Property Taxes 32,000,000 ‐ ‐ 32,000,000 Other Local Sources 3,066,000 ‐ (34,200) (34,200) 3,031,800 Intermediate Sources 1,800,000 ‐ ‐ 1,800,000 State Sources 82,304,058 2,088,705 930,011 (171,647) ‐ 758,364 311,000 85,462,127 Federal Sources 30,000 ‐ 205,847 205,847 235,847

Transfers In ‐ ‐ ‐ ‐

All Other Budget Resources ‐ ‐ ‐ ‐ Total Resources 130,475,759 ‐ 1,532,487 156,663 ‐ ‐ ‐ 930,011 311,000 133,405,920

‐ Requirements ‐

Instruction 77,080,798 1,807,400 (1,580,800) ‐ (115,354) (115,354) 77,192,044 Support Services 41,892,932 216,400 835,000 ‐ ‐ 115,354 115,354 43,059,686 Community Service 49,000 ‐ ‐ 49,000 Facilities Acquisition/Construction ‐ ‐ ‐ ‐ Other Uses ‐ Debt Service ‐ ‐ ‐ ‐ Other Uses: Transfers Out 3,065,000 2,763,550 930,011 ‐ ‐ 930,011 6,758,561 Contingency 8,388,029 (216,400) (3,873,463) 156,663 1,580,800 ‐ 311,000 6,346,629 Unappropriated Fund Balance & Reserves ‐ ‐ ‐ ‐ Total Requirements 130,475,759 ‐ 1,532,487 156,663 ‐ ‐ ‐ 930,011 311,000 133,405,920

FINAL DRAFT

Amendment #5

1 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

Special Revenue FundResourcesBeginning Fund Balance 3,398,401 284,521 ‐ 3,682,922 Current Year Property Taxes ‐ ‐ ‐ ‐ Other Local Sources 2,505,000 540,000 ‐ 3,045,000 Intermediate Sources 120,000 ‐ ‐ 120,000 State Sources 520,000 ‐ ‐ 520,000 Federal Sources 10,982,770 ‐ ‐ 10,982,770 Transfer In 3,065,000 2,763,550 930,011 ‐ ‐ 930,011 6,758,561 All Other Budget Resources 500,000 ‐ ‐ 500,000 Total Resources 21,091,171 ‐ 3,588,071 ‐ ‐ 930,011 ‐ ‐ 930,011 ‐ 25,609,253

RequirementsInstruction 7,534,164 307,000 ‐ ‐ ‐ ‐ 7,841,164 Support Services 2,555,476 ‐ 148,000 ‐ ‐ 148,000 2,703,476 Community Services 5,048,824 ‐ ‐ 5,048,824 Facilities Acquisition/Construction 2,997,800 2,024,000 ‐ ‐ 5,021,800 Other Uses: Transfers Out ‐ ‐ ‐ ‐ Contingency 2,654,907 1,257,071 782,011 782,011 4,693,989 Unappropriated Fund Balance & Reserves 300,000 ‐ ‐ 300,000 Total Requirements 21,091,171 ‐ 3,588,071 ‐ ‐ 930,011 ‐ ‐ 930,011 ‐ 25,609,253

‐

2 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

Debt Service FundResourcesBeginning Fund Balance 724,815 220,022 ‐ 944,837 Current Year Property Taxes 12,608,363 ‐ ‐ 12,608,363 Other Local Sources 3,700,914 ‐ ‐ 3,700,914 Intermediate Sources ‐ ‐ ‐ ‐ State Sources ‐ ‐ ‐ ‐ Federal Sources ‐ ‐ ‐ ‐ Transfer In ‐ ‐ ‐ ‐ All Other Budget Resources ‐ ‐ ‐ ‐ Total Resources 17,034,092 ‐ 220,022 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 17,254,114

RequirementsInstruction ‐ ‐ ‐ ‐ Support Services ‐ ‐ ‐ ‐ Community Services ‐ ‐ ‐ ‐ Facilities Acquisition/Construction ‐ ‐ ‐ ‐ Other Uses ‐ Debt Service 16,366,277 ‐ ‐ 16,366,277 Other Uses: Transfers Out ‐ ‐ ‐ ‐ Contingency 667,815 220,022 ‐ 887,837 Unappropriated Fund Balance & Reserves ‐ ‐ ‐ ‐ Total Requirements 17,034,092 ‐ 220,022 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 17,254,114

‐

3 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

Capital Projects FundResourcesBeginning Fund Balance 81,456 21,306 ‐ 102,762 Current Year Property Taxes ‐ ‐ ‐ ‐ Other Local Sources 15,000 ‐ ‐ 15,000 Intermediate Sources ‐ ‐ ‐ ‐ State Sources ‐ ‐ ‐ ‐ Federal Sources ‐ ‐ ‐ ‐ Transfers In ‐ ‐ ‐ ‐ All Other Budget Resources ‐ ‐ ‐ ‐ Total Resources 96,456 ‐ 21,306 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 117,762

RequirementsInstruction ‐ ‐ ‐ ‐ Support Services ‐ ‐ ‐ ‐ Community Services ‐ ‐ ‐ ‐ Facilities Acquisition & Construction ‐ ‐ ‐ ‐ Other Uses ‐ Debt Service ‐ ‐ ‐ ‐ Other Uses: Transfers Out ‐ ‐ ‐ ‐ Contingency 96,456 21,306 ‐ 117,762 Unappropriated Fund Balance & Reserves ‐ ‐ ‐ ‐ Total Requirements 96,456 ‐ 21,306 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 117,762

4 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

Health InsuranceResourcesBeginning Fund Balance 3,295,680 (230,711) ‐ 3,064,969 Current Year Property Taxes ‐ ‐ ‐ ‐ Other Local Sources 16,625,400 ‐ ‐ 16,625,400 Intermediate Sources ‐ ‐ ‐ ‐ State Sources ‐ ‐ ‐ ‐ Federal Sources ‐ ‐ ‐ ‐ Transfers In ‐ ‐ ‐ ‐ All Other Budget Resources ‐ ‐ ‐ ‐ Total Resources 19,921,080 ‐ (230,711) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19,690,369

RequirementsInstruction ‐ ‐ ‐ ‐ Support Services 16,625,400 ‐ ‐ 16,625,400 Community Services ‐ ‐ ‐ ‐ Facilities Acquisition & Construction ‐ ‐ ‐ ‐ Other Uses ‐ Debt Service ‐ ‐ ‐ ‐ Other Uses: Transfers Out ‐ ‐ ‐ ‐ Contingency 1,500,000 ‐ ‐ 1,500,000 Unappropriated Fund Balance & Reserves 1,795,680 (230,711) ‐ 1,564,969 Total Requirements 19,921,080 ‐ (230,711) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 19,690,369

‐

5 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

Trust and Agency FundResourcesBeginning Fund Balance 1,596,603 (49,752) ‐ 1,546,851 Current Year Property Taxes ‐ ‐ ‐ ‐ Other Local Sources 2,564,000 ‐ ‐ 2,564,000 Intermediate Sources ‐ ‐ ‐ ‐ State Sources ‐ ‐ ‐ ‐ Federal Sources ‐ ‐ ‐ ‐ Transfers In ‐ ‐ ‐ ‐ All Other Budget Resources ‐ ‐ ‐ ‐ Total Resources 4,160,603 ‐ (49,752) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,110,851

RequirementsInstruction 2,582,500 ‐ ‐ 2,582,500 Support Services ‐ ‐ ‐ ‐ Community Services ‐ ‐ ‐ ‐ Facilities Acquisition & Construction ‐ ‐ ‐ ‐ Other Uses ‐ Debt Service ‐ ‐ ‐ ‐ Other Uses: Transfers Out ‐ ‐ ‐ ‐ Contingency 1,578,103 (49,752) ‐ 1,528,351 Unappropriated Fund Balance & Reserves ‐ ‐ ‐ ‐ Total Requirements 4,160,603 ‐ (49,752) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 4,110,851

‐

6 of 7



Amendment #6

FY15‐16 Adopted

Budget

Budget Amendment #1




True Up


Ups and Forest Fees

Transfer To Reclass


Increase to Common


A B C

1

FINAL DRAFT

Amendment #5

TOTAL ALL FUNDSResourcesBeginning Fund Balance 20,372,656 ‐ (310,832) 156,663 ‐ ‐ ‐ ‐ ‐ ‐ 20,218,487 Current Year Property Taxes 44,608,363 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 44,608,363 Other Local Sources 28,476,314 ‐ 540,000 ‐ ‐ ‐ (34,200) ‐ (34,200) ‐ 28,982,114 Intermediate Sources 1,920,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,920,000 State Sources 82,824,058 ‐ 2,088,705 ‐ ‐ 930,011 (171,647) ‐ 758,364 311,000 85,982,127 Federal Sources 11,012,770 ‐ ‐ ‐ ‐ ‐ 205,847 ‐ 205,847 ‐ 11,218,617 Transfers In 3,065,000 ‐ 2,763,550 ‐ ‐ 930,011 ‐ ‐ 930,011 ‐ 6,758,561 All Other Budget Resources 500,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 500,000 Total Resources 192,779,161 ‐ 5,081,423 156,663 ‐ 1,860,022 ‐ ‐ 1,860,022 311,000 200,188,269

RequirementsInstruction 87,197,462 ‐ 2,114,400 ‐ (1,580,800) ‐ ‐ (115,354) (115,354) ‐ 87,615,708 Support Services 61,073,808 216,400 835,000 ‐ ‐ 148,000 ‐ 115,354 263,354 ‐ 62,388,562 Community Services 5,097,824 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,097,824 Facilities Acquisition & Construction 2,997,800 ‐ 2,024,000 ‐ ‐ ‐ ‐ ‐ ‐ ‐ 5,021,800 Other Uses ‐ Debt Service 16,366,277 ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ ‐ 16,366,277 Other Uses: Transfers Out 3,065,000 ‐ 2,763,550 ‐ ‐ 930,011 ‐ ‐ 930,011 ‐ 6,758,561 Contingency 14,885,310 (216,400) (2,424,816) 156,663 1,580,800 782,011 ‐ ‐ 782,011 311,000 15,074,568 Unappropriated Fund Balance & Reserves 2,095,680 ‐ (230,711) ‐ ‐ ‐ ‐ ‐ ‐ ‐ 1,864,969 Total Requirements 192,779,161 ‐ 5,081,423 156,663 ‐ 1,860,022 ‐ ‐ 1,860,022 311,000 200,188,269

7 of 7

FY16-17 Proposed to Approved Roadmap

John Petach, Controller Business Services

ph 541-842-1036 fax 541-842-1088

To: 2016‐17BudgetCommitteeFrom: JohnPetachSubject: 2016‐17ProposedtoApprovedBudgetChangesDate May2,2016TherearetworecommendedchangesfromtheProposedtoApprovedbudgetintheattachedroadmap:

1. Thereclassificationof$116KmovingonelicensedFTEfromSupportServicesSPED2190toInstructionSPED1250intheGeneralfund,thereisnochangeintotalspending

2. Theadditionof$198KtoInstructionExpenseandthereductionof$198K

ofContingencyintheSpecialRevenueFundtoreflecttheBoarddecisiontogowithOption3overOption2fortheElementaryEnglishLanguageAdoption.TheprimarydifferencebetweenthetwooptionsisanincreaseintheratioofChromebooksfor2ndto5thgradestudentsfromoneforeverythreestudentstooneforeverytwostudents.

FY16‐17 Proposed to Approved Budget RoadmapMedford School District 549C

FY16‐17 Proposed

Budget

Reclass 1.0 FTE from

Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget

General FundResources

Beginning Fund Balance 6,346,629 ‐ 6,346,629

Current Year Property Taxes 33,000,000 ‐ 33,000,000

Other Local Sources 3,470,520 ‐ 3,470,520

Intermediate Sources 2,450,000 ‐ 2,450,000

State Sources 86,903,241 ‐ 86,903,241

Federal Sources 30,000 ‐ 30,000

Transfers In ‐ ‐ ‐

All Other Budget Resources ‐ ‐ ‐

Total Resources 132,200,391 ‐ ‐ 132,200,391

Requirements

Instruction 78,736,959 116,237 78,853,196

Support Services 44,666,803 (116,237) 44,550,566

Community Service ‐ ‐ ‐

Facilities Acquisition/Construction ‐ ‐ ‐

Other Uses ‐ Debt Service ‐ ‐ ‐

Other Uses: Transfers Out 2,450,000 ‐ 2,450,000

Contingency 6,346,629 ‐ 6,346,629

Unappropriated Fund Balance & Reserves ‐ ‐ ‐

Total Requirements 132,200,391 ‐ ‐ 132,200,391

CHANGES FROM FY16‐17 PROPOSED BUDGET TO APPROVED BUDGET

1 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


Special Revenue FundResources


Current Year Property Taxes ‐ ‐ ‐


Intermediate Sources 120,000 ‐ 120,000

State Sources 525,000 ‐ 525,000

Federal Sources 11,582,239 ‐ 11,582,239

Transfer In 2,450,000 ‐ 2,450,000

All Other Budget Resources 250,000 ‐ 250,000

Total Resources 22,099,102 ‐ 22,099,102

Requirements

Instruction 9,229,292 ‐ 197,900 9,229,292

Support Services 1,861,676 ‐ 1,861,676

Community Services 5,194,945 ‐ 5,194,945

Facilities Acquisition/Construction 1,608,000 ‐ 1,608,000


Other Uses: Transfers Out ‐ ‐ ‐

Contingency 4,205,188 ‐ (197,900) 4,205,188



2 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


Debt Service FundResources

Beginning Fund Balance 887,837 ‐ 887,837

Current Year Property Taxes 12,589,913 ‐ 12,589,913


Intermediate Sources ‐ ‐ ‐

State Sources ‐ ‐ ‐

Federal Sources ‐ ‐ ‐

Transfer In ‐ ‐ ‐


Total Resources 17,393,689 ‐ ‐ 17,393,689

Requirements

Instruction ‐ ‐ ‐

Support Services ‐ ‐ ‐

Community Services ‐ ‐ ‐

Facilities Acquisition/Construction ‐ ‐ ‐

Other Uses ‐ Debt Service 16,505,853 ‐ 16,505,853


Contingency 887,837 ‐ 887,837



3 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


Capital Projects FundResources

Beginning Fund Balance 117,762 ‐ 117,762


Other Local Sources 15,000 ‐ 15,000






Total Resources 132,762 ‐ ‐ 132,762

Requirements




Facilities Acquisition & Construction ‐ ‐ ‐



Contingency 132,762 ‐ 132,762


Total Requirements 132,762 ‐ ‐ 132,762

4 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


Health InsuranceResources









Total Resources 20,286,959 ‐ ‐ 20,286,959

Requirements


Support Services 17,721,990 ‐ 17,721,990





Contingency 1,500,000 ‐ 1,500,000

Unappropriated Fund Balance & Reserves 1,064,969 ‐ 1,064,969


5 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


Trust and Agency FundResources









Total Resources 3,810,912 ‐ ‐ 3,810,912

Requirements

Instruction 2,283,000 ‐ 2,283,000






Contingency 1,527,912 ‐ 1,527,912



6 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


TOTAL ALL FUNDSResources

Beginning Fund Balance 16,859,973 ‐ ‐ 16,859,973

Current Year Property Taxes 45,589,913 ‐ ‐ 45,589,913

Other Local Sources 29,163,450 ‐ ‐ 29,163,450

Intermediate Sources 2,570,000 ‐ ‐ 2,570,000

State Sources 87,428,241 ‐ ‐ 87,428,241

Federal Sources 11,612,239 ‐ ‐ 11,612,239

Transfers In 2,450,000 ‐ ‐ 2,450,000

All Other Budget Resources 250,000 ‐ ‐ 250,000

Total Resources 195,923,816 ‐ ‐ 195,923,816

Requirements

Instruction 90,249,251 116,237 197,900 90,563,388

Support Services 64,250,469 (116,237) ‐ 64,134,232

Community Services 5,194,945 ‐ ‐ 5,194,945

Facilities Acquisition & Construction 1,608,000 ‐ ‐ 1,608,000

Other Uses ‐ Debt Service 16,505,853 ‐ ‐ 16,505,853

Other Uses: Transfers Out 2,450,000 ‐ ‐ 2,450,000

Contingency 14,600,329 ‐ (197,900) 14,402,429

Unappropriated Fund Balance & Reserves 1,064,969 ‐ ‐ 1,064,969

Total Requirements 195,923,816 ‐ 195,923,816

7 of 8


FY16‐17 Proposed

Budget


Support Services to

Instruction (1)

Increased Project

Reserves Curriculum

(2)

FY16‐17 Approved

Budget


ADJUSTMENTS TO THE FY16‐17 PROPOSED BUDGET

Adjustment (1)

Requirements

‐ Instruction (116,237)

‐ Support Services 116,237

Adjustment (2)

Increased Chromebook Purchases for ELA Curriculum Adoption

Requirements

‐ Instruction 197,900

‐ Contingency (197,900)

Reclass 1.0 FTE from General Student Support Services (2190) to ERC ‐ Resource Rooms (1250)

8 of 8

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