NCSD #1 Annual budget for fiscal year 2019-20€¦ · Trustees, the fiscal year 2019-20 budget. The...

NCSD #1 ANNUAL BUDGET FOR FISCAL YEAR 2019-20 | [Document subtitle]

ANNUAL BUDGET FISCAL YEAR 2019-20

NCSD #1 Annual Budget – Fiscal Year 2019-20

TABLE OF CONTENTS Introductory Section ............................................................................................................................................................... 1

Recommendation to Adopt the FY20 Annual Budget ......................................................................................................... 2

Board of Trustees ................................................................................................................................................................ 3

Strategic Plan ...................................................................................................................................................................... 4

Schools and projected enrollment ...................................................................................................................................... 5

Budget Message .................................................................................................................................................................. 6

State Funding Changes for 2019-20 .................................................................................................................................... 8

Significant Budget Changes and Remarks ........................................................................................................................... 9

Student enrollment & Average Daily Membership ........................................................................................................... 10

Budget Section ...................................................................................................................................................................... 11

Budget Appropriation and Levy Resolution for 2019-20 .................................................................................................. 12

FY20 Budget Summary – All Funds ................................................................................................................................... 13

General Fund ......................................................................................................................................................................... 14

General Fund Revenue ...................................................................................................................................................... 15

State Revenue ............................................................................................................................................................... 15

Local Revenue ............................................................................................................................................................... 16

Assessed Property Valuation Analysis .......................................................................................................................... 17

General Fund Revenue – Analysis ................................................................................................................................. 18

FY20 General Fund – Projected Revenue ...................................................................................................................... 19

General Fund Budget Summary .................................................................................................................................... 20

General Fund Budget – Revenue by Source .................................................................................................................. 21

General Fund Historical Expenditures........................................................................................................................... 22

FY20 Appropriations...................................................................................................................................................... 23

General Fund Budget – Expenditures, Transfers, and Reserves ................................................................................... 24

General Fund Budget – Board Contingency and Priority .............................................................................................. 26

Special Revenue Funds .......................................................................................................................................................... 27

Federal Program Grants ................................................................................................................................................ 28

State Program Grants .................................................................................................................................................... 28

Recreational Mill Levy ................................................................................................................................................... 29

NCSD #1 Annual Budget – Fiscal Year 2019-20

State Major Maintenance Grant ................................................................................................................................... 29

Special Revenue Funds Budget Summary ..................................................................................................................... 30

Capital Projects Fund ............................................................................................................................................................ 31

Capital Projects Fund – Budget Summary ..................................................................................................................... 32

FY20 Schedule of Capital Projects ................................................................................................................................. 33

Food Service Fund ................................................................................................................................................................. 34

Food Service Revenue ................................................................................................................................................... 35

Food Service Expenditures ............................................................................................................................................ 36

Food Service Budget Summary ..................................................................................................................................... 37

Central Administration .......................................................................................................................................................... 38

Budget Contact Information ................................................................................................................................................. 38

NCSD #1 Annual Budget – Fiscal Year 2019-20 1

INTRODUCTORY SECTION


RECOMMENDATION TO ADOPT THE FY20 ANNUAL BUDGET TO: NCSD Board of Trustees FROM: NCSD Board Budget Committee DATE: July 10, 2019 We recommend that the Board of Trustees adopt the proposed Fiscal Year 2019-20 Budget.

The development of the budget for Fiscal Year 2019-20 has been accomplished through the budget process established by the Board of Trustees. As required by Wyoming State Statute, a Public Hearing will be held July 10, 2019 at 7:30 p.m., concerning the budget. The hearing will be held in the Board Room at 970 North Glenn Road, Casper, Wyoming. Following the hearing, we will recommend that the budget resolution, along with the revenue and expenditure plans presented in the budget, be approved.

The Board of Trustees oversees the annual budget development process through the Board Budget Committee. The FY20 budget development process began in October 2018 and was accomplished in four phases:

• Phase I - Preparation (October 2018 - April 2019) – During this phase the BBC and staff prepare for the development of the Conceptual Budget Plan. This includes monitoring state action that will impact funding and analysis of district plans with budgetary impact.

• Phase II – Conceptual Budget Plan (March 2019 – May 2019) - During this phase Conceptual Budget Plan is developed, reviewed and revised by the BBC.

• Phase III – Implementation (May 2019 – June 2019) - During this phase the Conceptual Budget Plan is implemented resulting in a detail budget for the next fiscal year.

• Phase IV – Adoption (June 2019 – July 2019) - During this phase the final draft of the fiscal budget is reviewed, revised and adopted.

The FY20 budget has been developed in alignment to the following priorities: • Maintain a focus on student learning and the Districts strategic goals, funding essential functions and

services • Achieve operational efficiencies and effectiveness • Maintain a competitive compensation package • Maintain facilities to avoid the effects of deferred maintenance and ensure safe and secure

environments

The development process was designed to consider the following major components: • Revenue Projections for Fiscal Year 2019-20 including actions of Wyoming State Legislature • Projected Student Enrollment for Fiscal Year 2019-20 • Staffing formulas for Fiscal Year 2019-20 • Compensation Recommendation – Compact Issues Committee • School & Division Budget Allocations • District Budgets • Board Budgets and Reserves • Budgets for other funds


BOARD OF TRUSTEES

Rita Walsh

Chair

Dana Howie Vice Chair

Raymond Catellier

Treasurer

Kevin Christopherson

Dave Applegate

Clerk

Angela Coleman

Clark Jensen

Debbie McCullar

Kianna Smith


STRATEGIC PLAN

Note: this Strategic Plan as presented is the draft version that will be considered by the Board of Trustees on July 10, 2019.


SCHOOLS AND PROJECTED ENROLLMENT School Grade Level

Served Principal Projected

Enrollment FY19

Alcova Elementary K-5 Tammy Creger 5 Bar Nunn Elementary K-5 Angie Hayes 294 Cottonwood Elementary K-5 Valerie Brus 340 Crest Hill Elementary K-5 Suzanne Nelson 330 Evansville Elementary K-5 Wayne Tuttle 298 Fort Caspar Academy K-5 Nicole Rapp 433 Journey Elementary K-5 Coebie Taylor-Logan 409 Lincoln Elementary K-5 Phil Hubert 388 Manor Heights Elementary K-5 Dr. Kent Thompson 323 Oregon Trail Elementary K-5 Randall Harris 323 Paradise Valley Elementary K-5 Brett Thielbar 426 Park Elementary K-5 Emily Catellier 346 Pineview Elementary K-5 Chris Carruth-Britt 349 Red Creek Elementary K-5 Tammy Creger 8 Sagewood Elementary K-5 Anna Lavin 304 Southridge Elementary K-5 Sonya Tuttle 328 Summit Elementary K-5 Ted Theobald 445 Verda James Elementary K-5 Jodi Fraizer 442 Poison Spider K-8 Tammy Creger 174 Woods Learning Center K-8 Teacher-Led School 183 Midwest School K-12 Chris Tobin 135 Casper Classical Academy 6-8 Matt Teterud 448 Centennial Middle School 6-8 Brian Doner 827 CY Middle School 6-8 Valerie Braughton 800 Dean Morgan Middle School 6-8 Tyler Hartl 890 Kelly Walsh High School 9-12 Mike Britt 1,878 Natrona County High School 9-12 Shannon Harris 1,737 Roosevelt High School 9-12 Shawna Trujillo 219 Total Projected Enrollment 13,082


BUDGET MESSAGE The Superintendent and budget staff of Natrona County School District #1 are pleased to present to the Board of Trustees, the fiscal year 2019-20 budget. The budget sets the financial framework for the district to meet its strategic goals.

The district is required by state statute to adopt an annual budget that balances estimated expenditures with estimated funds available. The budget is required to be prepared on the cash basis of accounting, under which revenues are recognized when received and expenditures are recognized when paid. This budget has been prepared in accordance with these requirements.

Budget Development Process The annual budget development process is governed by Board Policy 3100 which requires an open and inclusive process. This process is facilitated by the Board Budget Committee which is made up of members of the Board of Trustees, the Superintendent’s budget team, and stakeholder representatives.

The annual budget development process contains 4 major phases.

• Phase I - Preparation (September 2018-April 2019) – During this phase the following action steps are completed:

o Establish budget development priorities and timeline

o Project 2019-20 student enrollment o Monitor Legislative action impacting

district funding o Project district funding for 2019-20 o Develop compensation

recommendation o Prepare school and division staffing

allocations

o Prepare school and division non-staff budget allocations

o Prepare preliminary General Fund Budget Summaries

o Prepare preliminary Grant and other funds budgets

o Provide financial updates to the committee

• Phase II – Conceptual Budget Plan (Preliminary Budget) (March 2019-April 2019) – During this phase the following action steps are completed:

o Develop the Conceptual Budget Plan (CBP) with preliminary budget summaries for General Fund and other funds.

o Review of the CBP by the Board Budget Committee • Phase III – Implementation (May 2019-June 2019) - During this phase the following action steps are

completed: o Develop Final Draft Budget for 2019-20

• Phase IV – Adoption (June 2019-July 2019) - During this phase the following action steps are completed: o Review of final draft budget o Hold public budget hearing o Adopt 2019-20 Budget


Budget Development Priorities The Board Budget Committee has established the following budget development priorities:

1. Maintain a focus on student learning and the Districts strategic goals, funding essential functions and services

2. Achieve operational efficiencies and effectiveness 3. Maintain a competitive compensation package 4. Maintain facilities to avoid the effects of deferred maintenance and ensure safe and secure

environments

Budget Development Calendar October 22, 2018 ......... Budget Committee Meeting November 26, 2018 ..... Budget Committee Meeting January 28, 2019 .......... Budget Committee Meeting March 25, 2019 ............. Budget Committee Meeting April 8, 2019 ................. Budget Committee Meeting April 29, 2019 ............... Review of Conceptual Budget Plan June 27, 2019 ................ Review of Final Draft of the FY 2019 Budget July 10, 2019 ................. Budget Hearing and Adoption Budget Development Timeline

Fiscal Year Start

Budget Development Begins

Legislative Session Compact Issues Committee (CIC)

Conceptual Budget Plan Review

Final Draft Budget Review

Fiscal Year End

Budget Hearing and Adoption

Jul 01, 2018 Oct Feb Mar Apr 15 Apr 29 Jun 27 Jun 30 Jul 10, 2019

Phase 1: PreparationPhase 2 - Conceptual Budget Development

Phase 3 - Implementation

Phase 4 - Final Budget Adoption

Staffing Phase


STATE FUNDING CHANGES FOR 2019-20 The Wyoming State Legislature concluded the 2019 General Session having passed laws that affect K-12 school funding. The following adjustments are in effect:

• During the Budget Session 2018, legislation was passed that set student transportation funding at the average of expenditures from fiscal years 2013-14, 2014-15, and 2015-16. In the 2019 General Session, legislation returned transportation funding to 100% reimbursement of transportation expenses from the previous fiscal year. Due to efficiencies and efforts to reduce transportation costs, this legislation will reduce funding to NCSD.

• External Cost Adjustment (ECA) – an ECA is used to adjust the funding model for inflation to operational costs. Legislation was passed to instate an on-going ECA affecting the following components:

o Professional Labor +1.415% o Non-Professional Labor +1.536% o Utilities +10.902% o Supplies/Materials +3.336%

• 2019-20 is year 2 of 3-year phase-in for ADM/Groundskeeper change from 2018 Budget Session o ADM decrease (3-year rolling avg.) calculated at district level vs school level o Groundskeepers for district level sites funded at 10% of school level

Estimated impact of the funding changes is profiled in the table below:

Guarantee Fiscal Impact 2018-19 Guarantee $ 190,124,852 Projected 19-20 Guarantee Before legislative changes

$ 188,669,599 $ (1,455,253)

Transportation Funding Change $ 187,698,830 $ (970,769) External Cost Adjustment Professional Labor +1.415% $ 1,218,643 Non-Professional Labor +1.536% $ 201,629 Utilities +10.902% $ 363,773 Supplies/Materials +3.336% $ 479,801 Total ECA $ 189,962,675 $ 2,263,846 Plus 3-year phase-in ADM and Groundskeeper Reduction

$ 190,638,005 $ 675,330

Final Projected 2019-20 Guarantee $ 190,638,005 $ 513,153


SIGNIFICANT BUDGET CHANGES AND REMARKS Special Depreciation Reserve During 2018-19, the Board of Trustees established a special depreciation reserve within the Capital Projects Fund as allowed under W.S. 21-13-504. The purpose of the special depreciation reserve is to set aside dollars for future replacement and repair of major capital, specifically facilities.

Over a decade ago the Board of Trustees established a board priority line item within the annual budget for the express purpose of meeting the unique needs of the school district, primarily relating to several large-scale capital projects during this time. It was the intent of the Board of Trustees to be good stewards of public dollars, fiscally manage projects well, and ensure that the capital projects were completed as designed.

On May 13, 2019, the Board of Trustees authorized the one-time transfer from board priority funds in the amount of $12,057,179 to establish the special depreciation reserve.

Competitive Employee Compensation NCSD launched a comprehensive position classification and compensation study to continue its commitment to ensuring employee compensation is competitive. The study will include an analysis of job descriptions as well as a market analysis comparing NCSD’s salary and benefits package to other comparable school districts and other employers. Included in the 2019-20 budget is $2.1 million to address compensation structure inequities and/or position needs.

Employee Retirement Savings NCSD invested in employee retirement savings by accepting the recommendation to appropriate one-time dollars to increase contributions to employee 457b accounts managed by the Wyoming Retirement System.

Employees who have or open a 457b account will receive a one-time $1,500 contribution to their 457b account. In addition, the district sponsored a Financial Literacy Course to help employees learn good personal financial management practices including retirement savings and investments. Upon course completion, employees will be eligible for an additional match on employee contributions up to $1,500.

NCSD also increased its on-going 457b match from $80 to $100/month per employee. For 2019-20 only, each employee may receive up to $4,200 in district contributions to help ensure retirement success.


STUDENT ENROLLMENT & AVERAGE DAILY MEMBERSHIP The State of Wyoming Funding Model is based primarily on Student Average Daily Membership (ADM). ADM is a measurement of student attendance. The mathematical calculation for ADM is described in the WDE’s Administrative Rules, Chapter 8.

Increased ADM results in increased funding. Conversely, a decline in ADM results in decreased in state funding.

The below chart illustrates the relationship between enrollment and ADM:

11,250

11,450

11,650

11,850

12,050

12,250

12,450

12,650

12,850

13,050

13,250

Student Enrollment and ADM Trend and Projections

Fall Enrollment Actual ADM Funding ADM


BUDGET SECTION


BUDGET APPROPRIATION AND LEVY RESOLUTION FOR 2019-20 Whereas, a summary of the budget was entered into the Board minutes, and notice of a public hearing on such budget, together with said summary was published in the Casper Star-Tribune, as a newspaper having general circulation in the county in which the district is located, on July 1, 2019; and Whereas, a public hearing was held concerning such budget on July 10, 2019 at 7:30 pm, at which time all interested parties were given an opportunity to be heard. NOW, THEREFORE, BE IT RESOLVED by the Board of Trustees of Natrona County School District No. 1 that such budget, as revised, if applicable, is hereby adopted and, subject to future amendment and transfer, is in effect for the fiscal year ending June 30, 2020. BE IT FURTHER RESOLVED that the following appropriations are made, as of and for the fiscal year ending June 30, 2020, and that those respective expenditures applicable to each fund shall be limited to the amounts hereby appropriated, subject to future amendment and transfer. Appropriations: General Fund $218,105,027 Special Revenue Fund $44,163,801 Capital Projects Fund $24,593,989 Food Service Fund $6,609,016 Total Appropriations $293,471,833 BE IT FURTHER RESOLVED that after deducting all available cash and estimated revenues, the following amounts must be raised through general taxation, and that such levies as are required to provide such amounts are hereby authorized as of and for the fiscal year ending June 30, 2020. Amounts to be raised for the District: General Fund $37,737,799 31.0 Mills BE IT FURTHER RESOLVED that the District will levy 12 additional mills for the Wyoming School Foundation Fund, .5 mill for the Natrona County BOCES and 1.0 mill for the Natrona County Joint Recreation Powers Board. The taxes from these levies go directly to the State of Wyoming, the Natrona County BOCES and the Natrona County Joint Recreation Powers Board, respectively. Wyoming School Foundation $14,608,180 12.0 Mills Natrona County BOCES $608,674 .5 Mill Natrona County Joint Recreation Powers Board $1,217,348 1 Mill


FY20 BUDGET SUMMARY – ALL FUNDS Description General Fund Special

Revenue Funds

Capital Projects Fund

Food Service Fund

Total All Funds

Beginning Fund Balance 25,468,425 15,026,699 24,593,989 919,113 66,008,226 Revenues Revenues - Local Sources 38,848,000 2,787,100 - 1,761,663 43,396,763 Revenues - County Sources 10,174,668 - - - 10,174,668 Revenues - State Sources 143,613,934 9,383,000 - - 152,996,934 Revenues - Federal Sources - 16,967,002 - 2,928,240 19,895,242 Transfers from Other Funds - - - 1,000,000 1,000,000 Total Revenues 192,636,602 29,137,102 - 5,689,903 227,463,607 Total Funds Available 218,105,027 44,163,801 24,593,989 6,609,016 293,471,833 Appropriations Instructional Services 132,009,674 12,257,528 - - 144,267,202 Instructional Support Services 18,824,167 4,256,185 - - 23,080,352 General Support Services 49,154,595 712,064 - - 49,866,659 Major Maintenance Services 19,943,475 - - 19,943,475 Capital Constructions Services - 8,681,000 - 8,681,000 Recreation Board Services 1,849,125 - - 1,849,125 Food Operation Services - - 5,798,450 5,798,450 Transfer to Other Funds 1,000,000 - - - 1,000,000 Board Priority - Contingency 5,791,591 - - - 5,791,591 Budget Reserve 11,325,000 - 3,855,810 810,566 15,991,376 Special Depreciation Reserve 12,057,179 12,057,179 Fund Balance - 5,145,424 - - 5,145,424 Total Appropriations 218,105,027 44,163,801 24,593,989 6,609,016 293,471,833


GENERAL FUND

The general fund is the main operating fund of the district. It contains all of the financial

resources of the district, except those required to be accounted for in another fund. The

general fund budget must balance anticipated revenues with appropriations.


GENERAL FUND REVENUE The General Fund receives revenue primarily from the State of Wyoming and Local property taxes.

State Revenue The State of Wyoming provides the largest source of revenue to the district through the Wyoming School Foundation Block Grant Model (Attachment A). This model was developed by the Wyoming Legislature and is periodically reviewed and revised through what’s referred to as recalibration. The model is an evidence-based or cost-based model. The model determines a guaranteed level of funding for each school district. The revenues collected locally are subtracted from the guarantee to establish the state provided foundation entitlement. If the district collects less than the estimated local taxes in a given fiscal year, the state will make up the difference in what’s called the Tax Shortfall Grant. If the district collects more than estimated, the difference is returned to the state through an adjustment to subsequent funding. The basic functioning of the model can be explained by the following chart provided by the Legislative Service Office:

In addition to the model-driven funding, the district is reimbursed for actual costs of employer-paid increases to the Wyoming Retirement System contribution rates.


Local Revenue The majority of local revenue received by the district is based on the assessed property values and levied taxes in the county. The school district is authorized by state statute to levy a 25 mill tax on the property within the boundaries of the school district and its share of a 6 mill tax on the properties in within the boundaries of the county. For Natrona County School district, the boundaries of the school district and the county are the same. NCSD receives the following types of local revenue that are counted as local resources in the block grant funding model:

• 25 Mill School District Levy: Revenue generated from 25 mill tax on properties within the boundaries of the school district.

• 6 Mill Countywide Levy: Revenue generated from 6 mill tax on property within the boundaries of the county.

• Railroad Car Company Taxes: The district's share of railroad car company taxes, distributed in the same manner as property taxes.

• Motor Vehicle Taxes: Revenue generated from motor vehicle licensing and registration, distributed in the same manner as property taxes.

• Delinquent Tax Penalty and Interest: The district's share of interest and penalties on delinquent taxes, distributed in the same manner as property taxes.

• Taylor Grazing Act Funds: The district's share of Taylor Grazing Act funds. • Fines and Forfeitures: The district's share of fines and forfeitures.

NCSD also receives the following types of local revenue not counted as local resources for purposes of the funding model entitlement calculation:

• Interest Income • Indirect Costs – Cost of managing federal funds that may be reimbursed to General Fund as an expense

to a grant. • Facility Rents – Community building usage fees and Employee Housing Rents • Private Donations • Student Fees or Summer School Tuition • Sale of Assets acquired prior to 1997


Assessed Property Valuation Analysis Property tax estimates are based on the assessed valuation for property in Natrona County. Below is an analysis of assessed valuation:

$1,217,348,356

$-

$200,000,000

$400,000,000

$600,000,000

$800,000,000

$1,000,000,000

$1,200,000,000

$1,400,000,000

$1,600,000,000

2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20*

Natrona County Assessed Valuation (AV)


General Fund Revenue – Analysis

Local Sources$55,428,038





State Sources$134,484,905





Total Revenue$189,912,944





$-

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

2015-16 2016-17 2017-18 Estimated2018-19

Projected2019-20

General Fund Revenue Analysis


FY20 General Fund – Projected Revenue State source revenue is projected to make up 75% of the total general revenues Local revenues including the 25 mill associated district taxes making up 20% of the revenues and the remaining 5% coming from the 6 mill associated county taxes.

Revenues - Local Sources

38,848,000 20%Revenues - County

Sources10,174,668

5%

Revenues - State Sources

143,613,934 75%

FY20 General Fund Revenue by Source


General Fund Budget Summary

Description Budget 2017-18

Actual 2017-18

Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

Beginning Fund Balance 18,235,916 18,714,599 25,057,521 25,423,408 25,468,425

Revenues - Local Sources 37,454,571 39,354,577 38,631,852 39,666,230 38,848,000

Revenues - County Sources 9,858,318 10,304,950 10,186,156 10,232,190 10,174,668

Revenues - State Sources 147,097,800 147,954,337 143,110,321 143,121,173 143,613,934

Total Revenues 194,410,689 197,613,864 191,928,329 193,019,593 192,636,602

Total Funds Available 212,646,605 216,328,463 216,985,851 218,443,001 218,105,027

Instructional Services 123,614,498 119,388,428 125,572,937 117,642,616 132,009,674

Instructional Support Services 19,921,891 16,976,631 18,025,934 17,122,580 18,824,167

General Support Services 50,297,673 46,052,452 49,504,801 45,152,201 49,154,595

Fund Transfers, Board Contingency and Reserve

18,812,544 8,487,544 23,882,179 13,057,179 18,116,591

Total Appropriations 212,646,605 190,905,054 216,985,851 192,974,576 218,105,027

Ending Fund Balance - 25,423,408 - 25,468,425 -

Total Appropriations and Fund Balance 212,646,605 216,328,463 216,985,851 218,443,001 218,105,027


General Fund Budget – Revenue by Source Description Actual

2017-18 Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

Local Sources 25 Mills Special District Tax 31,105,701 30,674,952 30,239,394 30,430,000 Motor Vehicle Taxes 7,094,512 7,094,500 7,573,630 7,573,000 Car Company Taxes 25,465 25,000 19,115 19,000 Penalties/Interest on Taxes 276,953 275,000 92,404 80,000 Tuition - Summer School 2,400 2,400 2,000 2,000 Interest - District Investments 101,369 90,000 257,341 250,000 Interest - County Treasurer 10,815 10,000 11,500 15,000 Student Activities - Fees 64,897 60,000 55,070 64,000 Indirect Costs - Federal Grants 263,420 250,000 292,986 290,000 District Facility Rental Revenue 69,107 60,000 61,657 60,000 Employee Facility Rental Revenue 43,475 40,000 38,954 35,000 Donations - Private 29,375 25,000 22,050 22,000 Refund Prior Years Expenditures 157,114 15,000 86,086 8,000 Sale of Fixed Assets Pre 97 109,972 - 902,144 - Sale of Fixed Assets Post 97 - 10,000 11,897 - Bus Sales - - - Total Revenue - Local Sources 39,354,577 38,631,852 39,666,230 38,848,000 County Sources 6 Mill County Tax 7,465,368 7,361,988 7,257,455 7,300,000 Motor Vehicle Tax 1,702,683 1,702,000 1,817,671 1,800,000 Car Company Tax 6,112 6,000 4,588 4,500 Penalties/Interest on Taxes 66,469 66,000 22,177 20,000 Fines & Forfeitures 1,064,150 1,050,000 1,130,300 1,050,000 Forest Reserve 169 168 - 168 Total Revenue - County Sources 10,304,950 10,186,156 10,232,190 10,174,668 State Sources State Foundation Entitlement 144,448,087 141,561,321 141,561,321 141,874,934 Audit Adjustment (19,793) - - - Tax Shortfall Grant 2,116,534 - - - Retirement Contribution Reimbursement 1,300,390 1,440,000 1,440,406 1,620,000 Taylor Grazing 109,118 109,000 119,446 119,000 Total Revenue - State Sources 147,954,337 143,110,321 143,121,173 143,613,934 Total Revenues 197,613,864 191,928,329 193,019,593 192,636,602


General Fund Historical Expenditures

181,330,491

194,074,935

191,871,255190,941,007

192,974,576

$170,000,000.00

$175,000,000.00

$180,000,000.00

$185,000,000.00

$190,000,000.00

$195,000,000.00

$200,000,000.00

2014-15 2015-16 2016-17 2017-18 Estimated2018-19

Historical Expenditures


FY20 Appropriations For FY20, the operating budget is $199.98 million. Of this operating budget, 75% is devoted to direct classroom instruction and instructional support.

NCSD has had a goal to maintain a budget reserve of at least 5% of operating expenses. For FY20 the budget reserve is $11,325,000 which is 5.66% of the operating budget.

Instructional Services$132,009,674

60%

Instructional Support Services

$18,824,167 9%

General Support Services

$49,154,595 23%

Fund Transfers, Board Contingency and

Reserves$18,116,591

8%

FY20 Total Appropriations


General Fund Budget – Expenditures, Transfers, and Reserves

Description Actual 2017-18

Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

Instructional Services Elementary Instruction 42,777,979 45,353,030 42,598,742 46,668,046 Jr. High Instruction 18,709,342 19,326,549 19,152,213 20,927,474 Sr. High Instruction 24,104,214 24,994,886 23,504,759 26,224,614 Student w/Disabilities 23,351,221 24,055,979 22,763,238 25,090,772 Gifted & Talented 550,265 556,540 434,187 474,187 Out of District Tuition 1,989,642 2,500,000 1,015,942 2,500,000 Homebound Instruction 60,321 200,000 110,389 200,000 Other Special Programs 1,020,647 1,105,763 1,212,631 1,362,382 Student Activities 3,585,463 3,880,705 3,623,920 4,030,970 Vocational Instruction 2,262,895 2,289,027 2,424,441 3,109,658 Summer School/Extended Day 976,439 1,310,459 802,154 1,421,571 Total Instruction Services 119,388,428 125,572,937 117,642,616 132,009,674 Instructional Support Services Counseling Services 3,775,015 3,882,663 3,736,954 4,033,592 Assessment Services 193,474 330,734 193,213 282,769 Social Work Services 1,214,634 1,233,350 1,296,497 1,404,133 Student Records Services 348,420 364,349 358,947 390,786 Health Services 1,960,671 2,002,459 1,987,333 2,193,163 Psychological Services 1,613,331 1,643,738 1,884,137 1,771,826 Speech Services 1,635,610 1,656,266 1,675,605 1,807,670 Audiology Services 33,363 35,740 138,581 149,340 Occupational Therapy Services 755,787 767,055 758,390 823,464 Physical Therapy Services 192,536 193,682 199,518 214,539 Curriculum and Instruction Services 951,006 1,076,821 900,138 1,045,086 Staff Training Services 833,666 1,292,060 830,909 1,304,853 School Library Services 1,946,337 2,013,483 1,988,024 2,128,860 Instructional Facilitators 1,368,476 1,380,372 1,023,301 1,109,317 Supervision of Special Ed Services 154,304 153,162 151,034 164,767 Total Instructional Support Services 16,976,631 18,025,934 17,122,580 18,824,167



Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

General Support Services Superintendent 281,813 305,240 275,724 309,026 Community Relations 8,497 338,539 192,644 255,859 School Administration 12,284,869 12,572,300 11,345,511 12,291,522 Business Services 1,560,849 1,628,505 1,306,583 1,381,022 Warehouse/Purchasing Services 759,315 794,213 822,417 893,685 Multi Media Services 366,800 - - - Board of Education Services 456,331 483,623 515,630 668,000 Employee Relations 328,357 458,885 421,653 442,910 Building Services 14,956,034 16,962,500 15,006,084 16,610,931 Grounds Services 824,243 883,199 693,947 715,674 Equipment Services 325,319 144,320 112,678 148,969 Security Services 831,386 657,156 285,249 1,212,800 School Transportation 8,191,716 8,980,575 9,132,915 9,147,719 Activity Transportation 613,371 663,596 589,361 669,474 Staff Transportation Services 131,107 403,080 396,149 151,000 Human Resource Services 1,323,373 1,337,499 1,321,337 1,530,245 Information Technology 2,809,075 2,891,571 2,734,318 2,725,759 Total General Support Services 46,052,452 49,504,801 45,152,201 49,154,595 Total Expenditures 182,417,510 193,103,672 179,917,397 199,988,436 Fund Transfer, Board Contingency & Reserve Fund Transfers - Food Service 1,030,000 1,000,000 1,000,000 1,000,000 Board Priority - Contingency 7,457,544 12,057,179 12,057,179 5,791,591 Board Budget Reserve - 10,825,000 11,325,000 Total Other Services and Reserve 8,487,544 23,882,179 13,057,179 18,116,591 Total Appropriations 190,905,054 216,985,851 192,974,576 218,105,027


General Fund Budget – Board Contingency and Priority

Board Priority One-Time

Board Priority On-Going

Total

Budget Available for 2018-19 $ 4,650,017 $ 1,141,574 $ 5,791,591 Earmarked Amounts: Board Goals and Contingencies (a) $ 4,650,017 $ 1,141,574 $ 5,791,591 Total Earmarks for FY19 $ 4,650,017 $ 1,141,574 $ 5,791,591 (a) These funds are earmarked for future use, as approved by the Board of Trustees, for educational needs, as a contingency for known and anticipated future reductions in revenues, unfunded facility improvements, or significant increases in expenditures in District operations and/or capital construction. One-Time dollars represent the unspent, unobligated funds at the end of the most recent fiscal year. One-time funds can only be spent once. On-going dollars represent a portion of on-going revenue that is expected to continue into future fiscal years.


SPECIAL REVENUE FUNDS

The District’s Special Revenue Funds are utilized to account for revenues derived from earmarked sources

and the related expenditures.

Included are revenues from program grants with the corresponding program expenditures, the state major maintenance grant and the Recreational Mill Levy and

corresponding expenditures.


Federal Program Grants The Federal government provides support for specific programs in the District. Examples of Federal funds the district receives are as follows:

• Title I – Funds are awarded to local educational agencies (LEAs) and schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic standards.

• Title ID (Neglected and Delinquent) – Funds are awarded to LEAs with high proportions of youths in local correctional facilities to support dropout prevention programs for at-risk youths.

• Title IIA Improving Teacher Quality – Funds are awarded to LEA’s to increase academic achievement by improving teacher and principal quality. Funds are used to recruit and retain highly qualified teachers and principals and provide professional development opportunities.

• Title III-English Language Learners & Immigrant – Funds are provided to LEA’s to help ensure that students with Limited English Proficiency meet the same high standards that all children are expected to achieve

• Title VI-B (IDEA) – Funds are awarded to LEAs to help them ensure that children with disabilities, including children aged three through five, have access to a free appropriate public education to meet each child’s unique needs and prepare each child for further education, employment, and independent living.

• Temporary Assistance for Needy Families (TANF) - Funds are awarded to provide preschool programs for economically disadvantaged students.

• Carl D. Perkins Career and Technical Ed Grant – Funds are awarded to LEAs to support high-quality career and technical education programs.

• McKinney Vento (Homeless) – Funds are awarded to LEA’s to help ensure that each homeless child and youth has equal access to the same free, appropriate public education, including a public preschool education, as other children and youth.

State Program Grants The State of Wyoming grants NCSD certain resources for specific purposes.

• National Board Certified Teacher Grant – Wyoming school districts are required to pay a $4,000 bonus salary payment to each full-time nationally board certified teacher that holds a certificate from the national board for professional teaching standards. The Wyoming Department of Education reimburses each school district for these payments.

• Distance Education Grant – Provides funding to develop and maintain virtual education programs in Wyoming.

• Career and Technical Ed Demonstration Grant – Provides funding for expenses associated with the planning, development and implementation of a new or expansion of existing high school CTE programs.

• Instructional Facilitator and Wyoming Bridges Grants – as noted for General Fund, IF and Bridges funding were included in the state funding model and is included in the general fund beginning in FY18.


Recreational Mill Levy By state statute, Natrona County levies a 1 mill tax on the assessed property valuation for recreational facilities and systems of public recreation. The levied taxes are managed by the Natrona County Recreation Joint Powers Board. 70% of the levied taxes are assigned to the school district for recreational purposes and 30% are managed by the Board to bestow grants on community organizations for recreational services, facilities and activities.

State Major Maintenance Grant Major Maintenance is defined as the repair or replacement of complete or major portions of school building and facility systems at irregular intervals which is required to continue the use of the building or facility at its original capacity for its original intended use. The funding cannot be used for new construction or a project that increases facility square footage. The district prepares an annual major maintenance plan through the Board Infrastructure Committee. Each project in the annual plan is proposed to the Wyoming School Facilities Department (SFD). The SFD must approve each project before proceeding.

School districts receive annual funding from the state for major maintenance. The amount is derived from a formula that is partially based on the replacement value of school facilities in each district, as well as each district's ADM (Average Daily Membership). FY 2020 major maintenance funding is projected to be $9,083,000.


Special Revenue Funds Budget Summary


Budget 2018-19

Estimated Actual 2018-19

Budget 2019-20

Beginning Fund Balance $ 9,901,133 $ 9,458,541 $ 11,415,014 $ 15,026,699

Interest Income $ 11,054 $ 11,000 $ 18,693 $ 20,000 Recreation Board Levy Revenue $ 1,541,035 $ 1,226,998 $ 1,518,279 $ 1,513,000 NCSD Recreation Board Revenue $ 1,061,887 $ 1,059,100 State Major Maintenance Grant $ 6,569,851 $ 8,704,000 $ 8,868,497 $ 9,083,000 Program Grants - State $ 1,310,532 $ 308,000 $ 400,624 $ 300,000 Program Grants - Federal $ 10,109,786 $ 12,385,381 $ 13,408,634 $ 16,967,002 Other Grants $ 1,469,726 $ 195,000 $ 224,740 $ 195,000 Total Funds Available $ 30,913,117 $32,288,920 $ 36,916,368 $ 44,163,801 Instructional Services $ 8,567,593 $ 9,645,841 $ 10,474,901 $ 12,257,528 Instructional Support Services $ 2,695,059 $ 3,387,946 $ 3,023,977 $ 4,256,185 General Support Services $ 550,384 $ 512,206 $ 535,120 $ 712,064 Recreation Board Services $ 1,667,391 $ 1,777,798 $ 1,572,645 $ 1,849,125 Major Maintenance Services $ 6,142,618 $ 16,965,129 $ 6,283,027 $ 19,943,475 Total Appropriations $ 19,623,046 $32,288,920 $ 21,889,669 $ 39,018,377 Ending Fund Balance $ 11,290,071 $ - $ 15,026,699 $ 5,145,424 Total Appropriations and Fund Balance $ 30,913,117 $32,288,920 $ 36,916,368 $ 44,163,801


CAPITAL PROJECTS FUND This fund is used to account for capital construction projects funded by the State of Wyoming Capital

Construction Grant and transfers from General Fund.


Capital Projects Fund – Budget Summary During 2018-19, the Board of Trustees established a special depreciation reserve within the Capital Projects Fund as allowed under W.S. 21-13-504. The purpose of the special depreciation reserve is to set aside dollars for future replacement and repair of major capital, specifically facilities.

Actual 2017-18

Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

Beginning Fund Balance 10,810,523 15,527,996 15,541,969 24,593,989 State Capital Construction Grant 23,793,665 3,540,000 4,291,799 - Transfers from other Funds - 7,457,544 - 12,057,179 - Total Funds Available 42,061,731 19,067,996 31,890,947 24,593,989 Capital Outlay - Capital Construction 26,519,762 5,468,000 7,296,957 2,181,000 Earmark - Pool Project - 5,000,000 - 5,000,000 Earmark - Safety and Security Projects - 1,500,000 - 1,500,000 Capital Projects Contingency and Reserve - 7,099,996 3,855,810 Special Depreciation Reserve 12,057,179 Total Appropriations 26,519,762 19,067,996 7,296,957 24,593,989 Ending Fund Balance 15,541,969 - 24,593,990 Total Appropriations and Fund Balance 42,061,731 19,067,996 31,890,947 24,593,989


FY20 Schedule of Capital Projects

Construction Projects Budget Amount

NCHS Pool Conceptual Design $ 75,000.00 Park Elementary School Additions $ 2,106,000.00 Earmark - Pool Project $ 5,000,000.00 Earmark - Safety & Security Projects $ 1,500,000.00 Earmark - Capital Projects Contingency $ 3,855,810.00 Total Projects/Earmarks $ 12,536,810.00 Special Depreciation Reserve $ 12,057,179.00 Total Budget Capital Projects Fund $ 24,593,989.00


FOOD SERVICE FUND The Food Service fund is a type of proprietary or “enterprise” fund which is used to account for programs in which a fee is charged for goods and services. This fund accounts for our district Breakfast and Lunch program.


Food Service Revenue The Food Service Fund received revenue from 3 main sources:

• Local Revenue – Meal Sales • Federal Revenue – National School Lunch Program Grant which provides funds to help provide meals to

children who qualify for Free or Reduced lunch prices. • Transfer from General Fund – The revenue received from meal sales and the Federal grant are not

sufficient to cover all expenses. Thus, General Fund Subsidizes the Food Service Fund.






$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2015-16 2016-17 2017-18 Estimated 2018-19 Projected 2019-20

Food Service Revenue

Local Revenue Federal Revenue General Fund Transfer


Food Service Expenditures The 3 largest expenses for the Food Service Fund are Salaries, Benefits and Food Supplies.

Salaries$1,723,445

Salaries$1,730,759

Salaries$1,684,855

Salaries$1,675,135

Salaries$1,719,503

Benefits$1,264,849

Benefits$1,237,039

Benefits$1,254,803

Benefits$1,235,648

Benefits$1,293,590

Supplies$2,770,929

Supplies$2,625,466

Supplies$2,649,808

Supplies$2,456,133

Supplies$2,613,023

Total Expenditures$5,783,843


Total Expenditures$5,681,277 Total Expenditures

$5,393,296


$-

$1,000,000

$2,000,000

$3,000,000

$4,000,000

$5,000,000

$6,000,000

$7,000,000

2014-15 2015-16 2016-17 2017-18 Estimated2018-19

Food Service Expenditures


Food Service Budget Summary

Actual 2017-18

Budget 2018-19

Estimated Actual

2018-19

Budget 2019-20

Beginning Fund Balance 813,056 992,354 1,001,404 919,113 Revenue Meal Sales 1,715,867 1,718,131 1,744,669 1,761,663 Federal Meal Reimbursement 2,835,777 2,852,852 2,858,463 2,928,240 Transfer from General Fund 1,030,000 1,000,000 1,000,000 1,000,000 Total Revenue 5,581,644 5,570,983 5,603,132 5,689,903 Total Funds Available 6,394,700 6,563,337 6,604,536 6,609,016 Appropriations Salaries 1,675,135 1,686,000 1,719,503 1,762,000 Benefits 1,235,648 1,310,739 1,293,590 1,396,000 Purchased Services 25,913 36,500 33,244 33,600 Food Costs & Supplies 2,456,133 2,520,535 2,613,023 2,596,000 Capital Outlay 373 35,118 25,969 10,000 Other Objects 95 850 95 850 Fund Reserve 973,595 - 810,566 Total Appropriations 5,393,296 6,563,337 5,685,423 6,609,016 Ending Fund Balance 1,001,404 - 919,113 - Total Expenditures and Reserve 6,394,700 6,563,337 6,604,536 6,609,016


CENTRAL ADMINISTRATION

Steve Hopkins ..................................................................................................................................... Superintendent

Curriculum and Instruction Division

Walt Wilcox ........................................................................................................................ Associate Superintendent

Angela Hensley ............................................................................................................................... Executive Director

Charlotte Gilbar .............................................................................................................................. Executive Director

Human Resources and District Services Division

Verba Echols ....................................................................................................................... Associate Superintendent

Michael Jennings ............................................................................................................................ Executive Director

Steve Ellbogen ................................................................................................................................ Executive Director

BUDGET CONTACT INFORMATION If you have specific questions or input related to this budget or its presentation, please feel free to contact:

Ryan Kelly, Director – Business Services

307-253-5211

[email protected]

NCSD #1 Annual budget for fiscal year 2019-20€¦ · Trustees, the fiscal year 2019-20 budget. The...

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