FY 2010 BudgetFY 2010 Budget

Jeff Wooten, Ed.D. Jeff Wooten, Ed.D. Superintendent Superintendent

3200 Wilson Dam Highway, Muscle Shoals, Alabama3200 Wilson Dam Highway, Muscle Shoals, Alabama

FY 2010 BudgetFY 2010 Budget

October 1 - September 30 fiscal year.General Fund is a balanced budget.Maintaining instructional programs is our

focus.$27,917,663 annual budget.

The annual school budget is a financial representation for a school district’s educational programs.

Budget HighlightsBudget Highlights The budget is based on an average daily membership of 2,750 students.

Increase in state earned units 4.91.

Other current expense revenues decreased from $2,989,368 to $2,246,335 - a loss of $743,033. State Fiscal Stabilizations Funds helped with the offset of other current expense revenues $675,272. The net decrease in other current expense revenues is $67,761.

Classroom instructional support is zero - a loss of $175,022 in revenue.

Textbooks funded $17.17 per student - a loss of $108,119.

Salaries -1% per Act 97-238, Technology Coordinator, Transportation, Current Units, and At Risk were decreased with a net loss of $177,186.

Retirement increased from 12.07% to 12.51% per dollar earned.

Local Funds held by the 10 mills Foundation Program $94,650.

Total loss of State Funds $625,529.

The system can flex 20% of State Funds.

6% to 10% proration is being projected in October 2010. 1% is approximately $138,333.

2,444 2,471

2,549 2,586 2,605

2,641 2,702

2,750 2,750

2,000

2,100

2,200

2,300

2,400

2,500

2,600

2,700

2,800

2,900

3,000

SchoolYear01-02

SchoolYear02-03

SchoolYear03-04

SchoolYear04-05

SchoolYear05-06

SchoolYear06-07

SchoolYear07-08

SchoolYear08-09

ProjectedSchoolYear09-10

MUSCLE SHOALS CITY SCHOOLSFIRST 20 DAY ENROLLMENT TREND

PersonnelPersonnel

State/ Local Federal Total Certified Teachers 170.82 5.93 176.75 Librarians 5.00 0.00 5.00 Counselors 7.00 0.00 7.00 Administrators 15.00 0.00 15.00 Certified Support Personnel 1.00 0.00 1.00 Non-Certified Support Personnel 35.84 58.40 94.24

Total 234.66 64.33 298.99

A Guide to State Allocations Calculations2009-2010

• Systems ADM (Average Daily Membership) represents the total, average daily enrollment for the system during the first twenty days after labor day. This information is collected from the district students database by school.

• The numbers of teacher units is determined by dividing the ADM in each grade at each school by the grade divisor. The grade divisors are determined each year by the legislature.

– K-3 = 13.8– 4-6 = 21.4– 7-8 = 20.0– 9-12 = 18.20

• Principals, Assistant Principals, Counselors, Librarians are considered instructional support units. The instructions support units are determined by using each school ADM and follows the recommendations of the Southern Associations of Colleges and Schools year 2000.

• The cost of the Foundation Program is computed using four areas:– Salaries

• This number represents the amount of money it will take to fund the salaries of the state earned units . Once the number is determined these units are converted to dollars using the state salary matrix. The state salary matrix gives consideration to experience and level of degree. The state salary matrix is determined each year by the legislature.

– Fringe Benefits• This number represents the amount of money it will take to fund the benefits related to the salaries. The

legislature approves the retirement rate, insurance rate in the EFT appropriation act. Fringe benefits are computed for FICA, Medicare, retirement, health insurance, unemployment and sick and personal leave (state gives us 7 days a year for both personal and sick).

– Other Current Expenses• Other current expenses is calculated as a fixed amount (determined by the legislature) and multiplied times

the number of Foundation Program Units earned.– Classroom Instructional Support

• This year we earned for textbooks only. Rate are determined by the legislature on an annual basis.

Classroom Teachers

Public School Experience - 187 Day Contract

Bachelor Master 6-Year Doctoral Non-DegreeBS MS 6Y DO ND

52,201

52,737

56,245

56,780

60,288

60,824

45,461

45,997

< 3 yrs 36,144

< 24 yrs 44,926

27+ yrs

< 27 yrs 45,461

45,997

< 6 yrs 39,756 45,720 49,297

41,564 44,818

55,191 41,497

48,071 36,144

< 12 yrs 42,053 48,362 52,148

52,877 39,756

55,932 42,053

< 21 yrs 44,360

47,721 51,470

< 15 yrs 42,818 49,238 53,093

< 9 yrs 41,497

< 18 yrs 43,794 50,364 54,305

59,752 44,926

58,999 44,360

56,949 42,818

58,244 43,794

51,666 55,708

51,012 55,005

$225

$317

$752$752

$433

$583

$668

$775

$717

$479

$206 $206

$211

$165

$200

$345

$4146.31 6.31

9.23 9.239.66

8.17

9.36

12.51

11.75

12.07

7.03

6.56

5.02

6.386.386.38

4.03

0

50

100

150

200

250

300

350

400

450

500

550

600

650

700

750

800

850

900

FY 93-94

FY 94-95

FY 95-96

FY 96-97

FY 97-98

FY 98-99

FY 99-00

FY 00-01

FY 01-02

FY 02-03

FY 03-04

FY 04-05

FY 05-06

FY 06-07

FY 07-08

FY 08-09

FY 09-10

0

2

4

6

8

10

12

14

PEEHIP

RSA %

MUSCLE SHOALS CITY SCHOOLSCHANGE IN BENEFIT RATES

State Department of EducationState Department of EducationFY 2010 Foundation ProgramFY 2010 Foundation Program

176 Muscle Shoals City FY 2010 FY 2009 ChangeSystem ADM 2750.25 2,701.60 48.65Foundation Program Units Teachers 159.10 156.63 2.47 Principals 6.00 6.00 0.00 Assistant Principals 3.00 2.00 1.00 Counselors 6.00 5.00 1.00 Librarians 6.50 5.75 0.75 Voc Ed Directors 1.00 1.00 0.00 Voc Ed Counselors 1.00 1.31 -0.31Total Units 182.60 177.69 4.91

Foundation Program (State and Local Funds) Salaries 8,970,060 8,633,974 336,086 Fringe Benefits 3,544,051 3,391,516 152,535 Other Current Expense ($12,302/unit) 2,246,335 2,989,368 -743,033 Classroom Instructional Support 0 Teacher Materials ($0/unit) 0 71,076 -71,076 Technology ($0/unit) 0 44,422 -44,422 Library Enhancement ($0/unit) 0 31,095 -31,095 Professional Development ($0/unit) 0 6,218 -6,218 Common Purchase ($0/unit) 0 22,211 -22,211 Textbooks ($17.17/adm) 47,222 155,341 -108,119 Foundation Program 14,807,668 15,345,221 -1,026,174 -1,026,164

State Fiscal Stabilization Fund 675,242 675,242 675,242

Total Foundation Program 0 -350,922

State Department of EducationState Department of EducationFY 2010 Foundation ProgramFY 2010 Foundation Program

Total Foundation Program 0 -350,922

State Funds 0 Foundation Program - ETF 13,374,667 14,006,871 -632,204 School Nurses Program 154,662 151,646 3,016 3,016

High Hopes 5,504 4,879 625 -4,879

Salaries - 1% per Act 97-238 0 86,340 -86,340 -86,340

Technology Coordinator 30,336 35,690 -5,354 -5,354

Transportation 0 0

Operating Allocation 89,773 105,455 -15,682 -14,402

($6,660/bus) ($5,024/bus) 20,096 35,184 -15,088 -15,088

Current Units (FY2009Projected) 45,705 -45,705 -45,705

Capital Purchase * 763,621 629,003 134,618 At Risk 48,010 60,917 -12,907 -12,907 Preschool Program 6,307 5,580 727 727Total State Funds 14,492,976 15,167,270 -674,294

0Local Funds 0 Foundation Program (10.00 Mills) 1433000 1,338,350 94,650 -94,650 Capital Purchase (.865321 Mills) 123735 124,710 -975 975Total Local Funds 1,463,060 -1,463,060 -625,529

0 Monthly Allocation = (Foundation Program - ETF, School Nurse, High Hopes, 1% Salaries, Tech Coor, Transportation, At-Risk, and Preschool) 0

Month 1-11 1,144,113 1,207,307 -63,194Month 12 1,144,112 1,207,306 -63,194

* Not included in monthly allocation of totals

PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONGENERAL FUNDGENERAL FUND

11% Proration

State and Local Funds

1% proration is approximately

$138,333. Some state funds are not

subject to proration.

PROPOSED CURRENTFY 2010 FY 2009BUDGET BUDGET DIFFERENCE

REVENUES:

STATE REVENUES 14,171,441 13,765,377 406,064FEDERAL REVENUES 500 500 0LOCAL REVENUES 6,581,255 6,568,388 12,867OTHER SOURCES 11,000 5,800 5,200

TOTAL REVENUES 20,764,196 20,340,065 424,131

EXPENDITURES:

INSTRUCTIONAL SERVICES 13,157,543 13,112,621 44,922INSTRUCTIONAL SUPPORT SERVICES 3,718,057 3,553,953 164,104OPERATION & MAINTENANCE 2,125,024 2,184,280 -59,256AUXILIARY SERVICES 125,773 112,080 13,693GENERAL ADMINISTRATIVE SERVICES 1,036,538 1,076,698 -40,160OTHER EXPENDITURES 168,189 141,252 26,937

TOTAL EXPENDITURES 20,331,124 20,180,884 150,240

OTHER FUND SOURCES (USES):

OTHER FUND SOURCES 233,673 723,154 -489,481OTHER FUND USES 666,745 903,657 -236,912

TOTAL OTHER FUND SOURCES (USES) -433,072 -180,503 -252,569

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES 0 -21,322 21,322

FY 2010 BudgetGeneral Fund Revenues

$20,997,869

68¢

State$14,171,441

31¢

Local$6,475,800

1¢

Other$237,896

0¢

Federal$500

General Fund Expenditures$20,997,869

63¢

Instructional Services

$13,157,543

Other Expenditures

$834,934

4¢

10¢

Operations & Maintenance

$2,125,024Auxiliary Services

$125,773

1¢

Instructional Support Services

$3,718,057

18¢

General Administrative

Services

$1,036,538

5¢

Local Revenue SourcesLocal Revenue Sources

$6,581,255$6,581,255

County Sales Tax15%

Ad Valorem Tax46%

TVA13%

Other6%

City Council20%

GROWTH LOCAL TAXESFY 2010

$5,232,495 $5,375,358

$5,939,402

$6,416,517$6,254,000 $6,154,735

$0

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2005 2006 2007 2008 Projected 2009

Projected2010

PROPOSED BUDGET COMPARISONPROPOSED BUDGET COMPARISONTOTAL FUNDSTOTAL FUNDS

PROPOSED CURRENTFY 2010 FY 2009BUDGET BUDGET DIFFERENCE

REVENUES:

STATE REVENUES 14,955,158 14,972,892 -17,734FEDERAL REVENUES 2,958,570 1,981,960 976,610LOCAL REVENUES 9,047,142 8,758,186 288,956OTHER SOURCES 50,250 31,250 19,000

TOTAL REVENUES 27,011,120 25,744,288 1,266,832

EXPENDITURES:

INSTRUCTIONAL SERVICES 15,178,632 14,948,818 229,814INSTRUCTIONAL SUPPORT SERVICES 4,165,891 4,170,093 -4,202OPERATION & MAINTENANCE 2,870,944 2,767,840 103,104AUXILIARY SERVICES 2,110,223 2,186,115 -75,892GENERAL ADMINISTRATIVE SERVICES 1,109,383 1,113,347 -3,964CAPITAL OUTLAY 887,356 672,111 215,245OTHER EXPENDITURES 729,739 776,650 -46,911

TOTAL EXPENDITURES 27,052,168 26,634,974 417,194

OTHER FUND SOURCES (USES):

OTHER FUND SOURCES 906,543 1,264,811 -358,268OTHER FUND USES 692,370 929,182 -236,812

TOTAL OTHER FUND SOURCES (USES) 214,173 335,629 -121,456

EXCESS REVENUES & OTHER SOURCESOVER (UNDER) EXPENDITURES & OTHER FUND USES 173,125 -555,057 728,182

TOTAL REVENUESTOTAL REVENUES$27,917,663$27,917,663

32¢54¢

STATE

3¢

LOCAL FEDERAL OTHER

11¢

TOTAL EXPENDITURES$27,744,538

55¢ 5¢ 10¢ 4¢ 8¢ 3¢

INSTRUCTIONAL SERVICES

OPERATION & MAINTENANCE

GENERAL ADMINISTRATIVE

SERVICES

AUXILIARY SERVICES

CAPITAL OUTLAY

INSTRUCTIONAL SUPPORT SERVICES

DEBT/OTHEREXPENDITURES

15¢

1991-2000

1958-1960

Muscle Shoals City formed the School System300 Students

2010 –

2005-2007

1971-1990

1999 Muscle Shoals High School

Highland Park 1960Webster 1959McBride 1960

First Muscle Shoals High School-1968Muscle Shoals Middle School 1999

1961-1970

Howell Graves Preschool -1990

Muscle Shoals Center for Technology - 1977

A n

ew C

enter for Tech

nolog

y

Blue Ribbon SchoolMuscle Shoals High SchoolHowell Graves Preschool

Auto Collision Technology Program has

been selected as one of the

top 20 finalists in the

Tomorrow's Technician/Chicago Pneumatic School of the

Year!

ARIHighland ParkHowell Graves

McBrideWebster

AMSTHighland Park

WebsterMuscle Shoals Middle

MMGWMuscle Shoals Middle

Hope is important because it can make the present moment less

difficult to bear. If we believe that tomorrow will be better, we can

bear a hardship today.”

“When you do nothing, you feel overwhelmed and powerless. But when you get involved, you feel

the sense of hope and accomplishment that comes from knowing you are working to make

things better.”