HCPS Board of Education

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HCPS Board of Education

FY 2010 Budget ApprovalJune 22, 2009

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FY 2010 Budget ChallengeEconomic

Downturn 2009

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FY 2010 Unrestricted Operating Budget

Local Revenue: 0

State Revenue: ARRA/SFSF - To Restricted Fund (2,053,378)

Other State Reductions (3,472,021) (5,525,399) Other Revenue: 239,718

Decrease in Revenue (5,285,681)$

Revenue Changes:

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Increase in Health and Retirement Rates 6,494,639

Less: Portion of Health Inc. to Restricted (2,053,378) 4,441,261

Utility Costs (inc. 153,888 sq. ft. new construction) 779,032

5 SE Bus Drivers and 5 SE Bus Attendants 254,191

Other Transportation Cost Increases 492,125

Cost of Doing Business Increases 662,316

Magnet/Intervention Programs 313,145

Increase in Fixed Costs 6,942,070$

Cost Increases:

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Decrease in Revenue $5,285,681

Increase in Fixed Costs $6,942,070Total Shortfall for FY 2010 ($12,227,751)


Financial Challenge

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Cost Savings/Reductions Implemented by HCPS:

Cost Savings/Reductions taken by HCPS:Turnover 1,463,063Cost Saving Measures 3,536,147Reversals FY09 One Time Expenditures 968,538Transfer Costs to Restricted Program 828,695Reduce Fuel Price from $4.25 to $3.00 1,232,394Charter School 708,327

Total Cost Savings/Reductions $8,737,164

Shortfall after Cost Reductions ($3,490,587)

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Shortfall after Cost Reductions ($3,490,587)Increase in Use of Fund Balance* $3,490,587

Balanced Budget $0*FY 2010 Unrestricted Operating Budget Revenue contains a total of $4,637,987 from HCPS Fund Balance .

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The State actions now require the County to assume more of the funding level for the Harford County Public School System in order to move the school system forward in meeting Federal and State mandates.

The school system is grateful to receive level funding from the County government for FY 2010 in this uncertain economy.

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FY 2010 Unrestricted State Aid

by Program

FY10 Unadjusted State Aid

ARRA Funds SFSF Portion

Other Adjustment

FY 10 Final Unrestricted

State AidFoundation Grant 146,641,649 - 146,641,649 Transportation 11,607,026 (791,496) 10,815,530 Compensatory Education 26,664,541 (732,321) 25,932,220 Limited English Proficient 1,941,947 (61,174) 1,880,773 Special Education 13,949,034 - (1,565,000) 12,384,034 Supplemental Grant 976,690 (468,387) 508,303 MSDE (HCPS Employees on Loan) 347,317 347,317

Total 201,780,887$ (2,053,378)$ (1,217,683)$ 198,509,826$

State Aid Adjustments

American Recovery and Reinvestment Act of 2009 (ARRA)

Maryland State is using ARRA Federal Funds to support the formula funding for Direct State Education Aid for FY 2010

To Restricted – ARRA Federal FundsTo Restricted – Medical Assistance

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6/17/2009 12:01 FTE Revenue Expenses

BOE's Proposed Budget FY10 - (April 09) 4,848.4 420,149,310 420,149,310 1 State - Increase Foundation Aid 4/24/09 19,886 2 State - Increase Comp. Ed. 4/24/09 10,326 3 State - Increase Limited English 4/24/09 432 4 State - Increase Supplemental Grant 4/24/09 2,431 5 State - Decrease Special Education 4/24/09 (29,633)

6 State - Decrease Medical Assistance Transfer (orig. $975k + adj 590k = $1,565K Total ) (590,000)

7 State - ARRA State Stabilization Funds to Restricted (2,053,378) 8 Other Revenue - Summer Swim Program 6,135 9 Other Revenue - Contractor Bids 10,000

Reve

nue

Approval

Board

Revenue Adjustments

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Expense Adjustments6/17/2009 12:13 FTE Revenue Expenses

BOE's Proposed Budget FY10 - (April 09) 4,848.4 420,149,310 420,149,310 10 Summary of Base Budget Changes 0.4 - 11 Summer Swim - Supplies 3,420

12 Remove FTE funded with Transportation Incentive at WSJES (Funds removed in CDB) (1.0) -

13 Increase Bids/Ads for change in accounting method 10,000

14 Increase rental for Edgewood Bus Lot 19,200

15 Increase Indirect Cost Recovery for Grants (26,543)

16 Transfer Reading Teachers to EIS Grant (10.0) (924,396)

17 Transfer Special Education Teachers to Operating from EIS 13.0 924,396

18 Funding for Schools in Need of Improvement 238,69519 Transfer positions to Title I (5.4) (238,695)

20 Transfer Health Benefits - ARRA State Stabilization Restricted Funds (2,053,378)

21 Transfer Contracted SE Therapy & Health Services for Medically Fragile Services to Medical Assistance Grant (590,000)

22 Mid-day bus service to MES for 1/2 day preschool (We have adequate service to cover WPES) 13,500

(3.0) (2,623,801) (2,623,801)

Proposed Budget FY10 - (June 2009) 4,845.4 417,525,509 417,525,509

Expe

nditu

re

Recommended Changes

Approval

Board

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Reconciliation of FTEs10.0 Transp 5.0 Drivers and 5.0 Attendants (SE Buses)

(1.0) CR Employee on Loan to MSDE

(1.0) CR Achievement Gap Coordinator

(1.0) CR Administrative Position

(1.0) CR Clerical

(0.5) CR Team Nurse

(10.0) Charter RAACS Positions

1.0 Base Guidance Counselor

(0.6) Base Asst. Supr.- Office of Accountability to Grant

(1.0) CDB Reading Teacher (4th Tier Bus Funds)

3.0 CDB Net Teachers from EIS Grant

(5.4) Restricted 4.4 to ARRA Title 1 & 1.0 to Regular Title 1

(7.5) Net Change

Summary of Position Changes

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Summary of Revenue Changes

Note: $4,637,987 of one time revenue from Fund Balance will be used to fund operating costs in the FY 2010 Unrestricted Operating Budget.

Revenue FY09 Budget 09 - 10 Change Total FY10Local 210,914,800 - 210,914,800 State 204,035,225 (5,525,399) 198,509,826

Federal 350,000 30,330 380,330 Other Sources 2,873,178 209,388 3,082,566 Fund Balance 1,147,400 3,490,587 4,637,987

Total 419,320,603$ (1,795,094)$ 417,525,509$

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FTEs % Change

4,852.9 $419,320,603Benefit Rate Increase for Active and Retired Employees: $6,494,639

Less:-$2,053,378 $4,441,261 1.1%

Turnover 61.4 Teaching Positions: ($1,463,063) -0.3%0.4 Base Budget Adjustments: $0

FY09/10 Cost Reductions:Permanent Salary Variances ($613,170)

1.0 Frozen Position ($31,633)(4.5) (4.5) Other Cost Saving Measures ($2,891,344) ($3,536,147) -0.8%

Cost of Doing Business:Reversal of One Time FY 2009 Expenditures ($968,538)Utilities $407,540

10.0 Transportation ($486,078)2.0 Other Cost of Doing Business Expenditures $662,316

Magnet Programs $9,450Intervention Programs for Schools and Students $303,695

(10.0) Net Decrease - Charter School ($708,327) ($779,942) -0.2%Transfers to Restricted Funding Sources*:

(5.4) ($238,695)

($590,000) ($828,695) -0.2%Operating Impact of New Construction Projects:

Aberdeen High School Classrooms/+19,850 sq ft $0Bel Air High School New building/+74,444 sq f t $351,682Joppatowne Elementary School Classrooms/+39,943 sq ft $0Joppatowne High School Gym/+9,915 sq ft $19,810Patterson Mill MSHS 12th Grade $0Prospect Mill Elementary School Gym/+9,736 sq ft $0 $371,492 0.1%

(7.5) ($1,795,094) -0.43%4,845.4 $417,525,509

6/17/2009 12:33

Summary of Board of Education'sFY 2010 Unrestricted Operating Budget

June 22, 2009

FY 2009 Revised Budget

Total Change FY09 - FY10 Budget Proposed FY 2010 Unrestricted Budget

Portion of Benefit Increase to be paid with ARRA State Stabilization Funds

Transfer Positions to Title 1 GrantContracted SE & Health Services for Medically Fragile Students to Medical Assistance

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The Superintendent recommends the approval of the

proposed amendments to the Unrestricted Fund.

Final Reconciliation FY 2010 Unrestricted Operating Budget

Go back to slide 10 & 11 for amendments

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HARFORD COUNTY PUBLIC SCHOOLSRESTRICTED PROGRAMS BY SOURCE

FY07 Actual FY08 Budget FY08 Actual FY09 Budget FY10 Budget

FEDERAL GRANTS21st Century Community Learning Centers 439,980 440,000 528,675 489,000 425,000

After School Program 99,757 116,793 109,205 106,176 79,632

American History 180,601 0 232,032 0 0

Career & Technology 328,522 316,750 316,550 304,917 289,530

Comprehensive School Reform 300,645 242,840 120,762 0 0

Federal Miscellaneous 177,332 187,550 207,741 243,532 183,487

Homeland Security/Emergency Prep 0 0 60,939 0 145,000

Least Restrictive Environment 123,945 114,047 119,729 118,569 114,607

Magnet Schools 163,619 0 114,809 0 0

Medical Assistance 1,241,555 1,442,513 977,904 1,393,787 1,764,787

MMSR Staff Development Federal 0 0 0 21,220 22,000

Restricted Fund for FY 2010

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FEDERAL GRANTSPromoting Student Achievement 0 0 0 0 100,000

Reconnecting Youth 166,821 94,881 182,047 145,500 165,000

Safe and Drug Free Schools 146,798 122,795 134,363 106,575 104,368

Science and Math Academy 0 0 125,000 95,633 95,633

Special Education Discretionary 158,910 46,027 337,251 259,949 616,911

Special Education Early Intervening 1,159,864 1,112,555 922,537 1,129,985 1,182,624

Special Education Early Intervening ARRA 0 0 0 0 688,267

Special Education Passthrough 6,728,199 6,304,481 6,214,927 6,403,248 6,701,534

Special Education Passthrough ARRA 0 0 0 0 3,786,844

Special Education Preschool Passthrough 221,618 221,618 221,618 221,618 168,475

Special Ed Preschool Passthrough ARRA 0 0 0 0 118,822

Special Education Preschool Early Intervening 0 0 0 0 29,731

Special Ed Preschool Early Intervening ARRA 0 0 0 0 20,969

Restricted Fund for FY 2010 continued

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FEDERAL GRANTSState Fiscal Stabilization Funds ARRA 0 0 0 0 2,053,378

Tech Prep 58,269 37,787 37,787 34,551 32,653

Tech Prep Incentive 17,254 16,000 5,000 5,000 7,500

Title I 3,726,424 4,331,800 4,105,169 4,257,970 3,804,884

Title I ARRA 0 0 0 0 1,282,629

Title I School Improvement 111,974 100,000 28,184 0 0

Title II 1,319,887 1,284,682 1,271,929 1,274,052 1,222,276

Title II Technology 4,676 43,586 56,510 38,932 38,000

Title III 69,069 102,216 76,767 96,718 101,820

Title V 90,585 42,757 40,739 0 0

Urban Area Security Initiative 173,179 275,000 59,885 0 0

Total Federal 17,209,483 16,996,678 16,608,059 16,746,932 25,346,361


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MISCELLANEOUS GRANTSKleins Foundation 40,000 40,000 40,000 40,000 40,000

Misc O ther 132,659 60,000 111,867 73,963 60,000

Total O ther 172,659 100,000 151,867 113,963 100,000

GRAND TOTAL $25,418,136 $24,941,317 $24,282,064 $25,057,762 $32,701,475


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Summary Restricted Fund for FY 2010HARFORD COUNTY PUBLIC SCHOOLSRESTRICTED PROGRAMS BY SOURCE


Total Federal 17,209,483 16,996,678 16,608,059 16,746,932 25,346,361

Total State 8,035,994 7,844,639 7,522,138 8,196,867 7,255,114

Total O ther 172,659 100,000 151,867 113,963 100,000

GRAND TOTAL $25,418,136 $24,941,317 $24,282,064 $25,057,762 $32,701,475

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The Capital Projects Funds as amended after all appropriation changes by the State and County Governments:

The State reimbursed HCPS $14.6 million for the Bel Air High School Project. This amount has been reallocated to fund other capital projects.

Relocatable Classrooms $0 $0 $735,000 $0 $735,000 $735,000Bel Air High School Replacement $26,882,317 $14,600,000 $16,765,000 $12,765,000 -$14,600,000 $12,765,000Deerfield ES Replacement $4,600,859 $800,000 $6,998,836 $4,200,000 $0 $5,000,000Edgewood High School Replacement $14,190,162 $0 $32,743,182 $35,540,528 $1,692,587 $37,233,115Red Pump Elementary School $0 $0 $0 $6,380,000 $1,250,000 $7,630,000Southampton Middle Roof Replacement $852,862 $853,000 $1,196,250 $0 $643,250 $1,496,250Southampton Middle School HVAC $624,000 $0 $1,144,000 $0 $1,144,000 $1,144,000Havre de Grace High School HVAC $779,400 $0 $649,500 $0 $0 $0Bel Air Elementary School Site Improvement $0 $0 $650,000 $0 $650,000 $650,000Campus Hills Elementary School $6,438,881 $0 $12,745,300 $0 $0 $0Youth's Benefit ES Modernization $0 $0 $13,142,092 $0 $0 $0John Archer School at Bel Air Middle School $0 $0 $2,000,000 $0 $0 $0WP/OPR ES Modernization $0 $0 $2,600,000 $0 $0 $0Homestead/Wakefield ES Modernization $0 $0 $2,600,000 $0 $0 $0Joppatowne High School Addition / Renovation $0 $0 $2,600,000 $0 $0 $0

TOTAL APPROVED

CAPITAL FUNDING

HARFORD COUNTY PUBLIC SCHOOLSCAPITAL BUDGET - FY 2010

STATE REQUEST

STATE APPROVED

LOCAL REQUEST

LOCAL APPROVED

OTHER SOURCES

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Capital Projects Funds continued

ADA Improvements and Survey $0 $0 $100,000 $0 $100,000 $100,000Athletic Fields Repair/Renovations $0 $0 $45,000 $0 $0 $0Backflow Prevention $0 $0 $100,000 $0 $100,000 $100,000Bleacher Replacement $0 $0 $200,000 $0 $100,000 $100,000Building Envelope Improvements $0 $0 $200,000 $0 $0 $0Career & Technology Education Equipment $0 $0 $100,000 $0 $100,000 $100,000Environmental Compliance $0 $0 $100,000 $0 $100,000 $100,000Equipment & Furniture Replacement $0 $0 $100,000 $0 $100,000 $100,000Fire Alarm & ER Communications $0 $0 $75,000 $0 $75,000 $75,000Floor Covering Replacement $0 $0 $100,000 $0 $0 $0Locker Replacement - Magnolia MS $0 $0 $110,000 $0 $110,000 $110,000Major HVAC Repairs $0 $0 $250,000 $0 $850,000 $850,000Music Refresh Program $0 $0 $50,000 $0 $50,000 $50,000Outdoor Track Reconditioning $0 $0 $25,000 $0 $0 $0

TOTAL APPROVED

CAPITAL FUNDING


STATE REQUEST

STATE APPROVED

LOCAL REQUEST

LOCAL APPROVED

OTHER SOURCES

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Capital Projects Funds continued

Paving - New Parking Areas $0 $0 $100,000 $0 $0 $0Paving - Overlay and Maintenance $0 $0 $100,000 $0 $100,000 $100,000Playground Equipment $0 $0 $350,000 $0 $350,000 $350,000Replacement Buses $0 $0 $1,045,000 $1,045,000 $0 $1,045,000Replacement Vehicles $0 $0 $942,000 $0 $262,638 $262,638Security Cameras $0 $0 $200,000 $0 $200,000 $200,000Septic Pre-Treatment Facility Code Upgrades $0 $0 $1,500,000 $0 $1,325,413 $1,325,413Special Education Facilities Improvements $0 $0 $100,000 $0 $0 $0Swimming Pool Renovatons $0 $0 $100,000 $0 $100,000 $100,000Storm Water Management $0 $0 $50,000 $0 $50,000 $50,000Technology Education Lab Refresh $0 $0 $500,000 $0 $0 $0Technology Infrastructure $0 $0 $12,295,500 $0 $2,612,112 $2,612,112Textbook/Supplemental Materials Refresh $0 $0 $1,800,000 $0 $1,800,000 $1,800,000

Total $54,368,481 $16,253,000 $117,206,660 $59,930,528 $0 $76,183,528

TOTAL APPROVED

CAPITAL FUNDING


STATE REQUEST

STATE APPROVED

LOCAL REQUEST

LOCAL APPROVED

OTHER SOURCES

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The Capital Projects budget reconciliation with the County approved Capital Budget is as follows:

Harford County Board of Education Approved Capital Budget 76,183,528$ Harford County Government Approved Capital Budget 74,236,938$

Difference 1,946,590$

Board of Education Cost Reductions approved on April 20, 2009¹:Red Pump Elementary School 2,355,000$ Milestone Project 971,590$ North Harford High School 400,000$ Textbooks/Supplemental Materials Refresh 200,000$ Furniture and Equipment 20,000$

Subtotal 3,946,590$ Red Pump Elementary School² (2,000,000)$

Difference 1,946,590$

¹ Harford County Government has reflected the cost reductions in their FY2010 Budget.² Harford County Government added back $2 million in Impact Fees to the project.

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The Superintendent recommends the approval of the FY 2010

Proposed Budget in the Unrestricted Fund of $417,525,509; the Restricted Fund of $32,701,475;

and the Capital Budget of $76,183,528.

Final Approval of HCPS FY 2010 Budget

HCPS Board of Education

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Transcript of HCPS Board of Education