CAMAS SCHOOL DISTRICT

1
CAMAS SCHOOL DISTRICT

• 2005-06 BUDGET
• ALL FUNDS

2
SCHOOL DISTRICT BUDGETS

• School district budgets are comprised of five
  funds
• General Fund (Day-to-day operating budget)
• Capital Projects Fund (Construction budget)
• Debt Service Fund (Pays off the bonded debt)
• Associated Student Body Fund (All ASB student
  activities)
• Transportation Vehicle Fund (Acquisition of
  school buses)

3
Funding Categories

• The General Fund has 5 major funding categories
• Local Levy Revenues (taxes)
• Local Non-Tax Revenues
• State Apportionment
• State Categorical Programs
• Federal Programs

4
Local Tax Revenues

• The local M O Levy (Maintenance Operations
  Levy) makes up 17 of the General Fund Budget.
• There is a limit on how much school districts can
  collect. The limitation is set by formula and
  approved by the voters.
• When assessed valuation increases it does not
  increase tax collections. Instead, the
  individual tax rates decrease.

5
Local Non-Tax Revenues

• Local Non-Tax Revenues consist of revenues
  collected at the school level.
• Student fees fines
• Supplies for special classes
• Food services sales
• Day Care fees

6
Federal Program Revenues

• Federal program revenues are revenues for special
  federal grants.
• Federal Special Education
• Title I Reading Program
• USDA Lunch Reimbursements

7
Basic Funding Concepts

• State K-12 funding formulas are designed to
  provide equitable funding for all school
  districts.
• Primary objective equalize educational
  opportunities
• Provides for the education of children

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Basic Funding Concepts (contd)

• A school districts K-12 funding may or may not
  be driven by personnel data (number of staff).
• Changes in staff FTE may or may not result in
  changes to funding
• However, they always result in changes to
  expenditures (employee salary, benefits, etc.)

9
Basic Funding Concepts

• A school districts K-12 funding is always driven
  by enrollment data (number of students).
• Changes in student FTE always result in changes
  to funding (revenue)
• However, they may or may not result in changes to
  expenditures (staff salaries, supplies, etc.)

10
Basic Funding Concepts (contd)

• The state provides revenue to school districts
  based on funding formulas the state doesnt
  reimburse school districts for expenses.
• State funding provides revenue based on allocated
  staffing, not actual staffing
• Allocation formula vs. reimbursement formula

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Basic Funding Concepts

• Enrollment

Formula Staff Units (teachers, paras, etc)
Salaries Benefits
Non-Employee Related Costs (books, utilities,
etc.)

State General Apportionment Allocation
12
Enrollment

• Budgeted enrollment for the 2005-06 school year
  is 4,962. This represents an increase of 4.7
  over 2004-05.

13
Enrollment Growth

• Average enrollment growth over the last 10 years
  has been 6.1
• Currently budgeted at 4.7

14
Staffing Allocations

• The basic education formula (apportionment) is
  mainly a staff-per-student formula with various
  formula elements.
• Basic 1,000 FTE students generate
• 46 certificated instructional staff (CIS)
• 4 certificated administrative staff (CAS)
• 16 2/3 classified staff (CLS)

15
Staffing Allocations (contd)

• Enhanced staffing (per 1,000 FTE students)
• Up to 53.2 CIS for K-4
• 47.2 CIS 4.1 CAS for vocational education

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Salary Costs

• Over/
• BEA Funded Actual Under
• Instr. Staff (FTE) 241.137 228.717 -12.420
• Admin. (FTE) 19.875 17.000 -2.875
• Class. (FTE) 82.700 96.806 14.106
• Instr. Sal. 13,909,293 14,858,974 949,681
• Admin. 1,437,908 1,892,092 454,184
• Class. 3,413,928 5,110,365 1,696,437

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2005-06 Revenues

• Local Taxes 5,945,728
• Local, Non-Tax 1,861266
• State, General 22,040,507
• State, Special 5,365,624
• Federal 1,612,849
• TOTAL 36,825,974

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2005-06 Expenditures

• Regular Instruction 19,801,193
• Handicapped Instr. 3,528,463
• Vocational Instr. 1,176,566
• Compensatory Ed. 2,098,404
• Other Instr. Programs 166,857
• Community Services 399,442
• Support Services 9,083,133
• TOTAL EXPENDITURES 36,254,058

19
2005-06 EXPENDITURES
20
2005-06 Ending Fund Balance

• Est. Beginning Fund Balance 900,000
• Est. Revenues 36,825,974
• Est. Expenditures 36,254,058
• Est. Ending Fund Balance 1,471,916
• Ending fund balance represents
• 4.01 of 2005-06 expenditures

21
Levy Authority

• 2006 Approved Levy 6,100,000
• 2007 Levy Authority 7,631,765
• 2006-07 Levy Increase 961,862

22
2006-07 Funding

• 2006-07 Projected Increase
• due to enrollment growth
• (278 FTEs 5.5) 1,209,578
• Levy Increase 961,862
• Total Increase 06-07 2,171,440

23
2006-07 Fund Balance

• 9/1/2006 Fund Balance 1,417,916
• 06-07 Revenues 38,438,263
• 06-07 Expenditures 37,704,220
• Liberty M.S. 350,000
• 8/31/2007 Fund Balance 1,801,959 ( 4.8)

24
CAPITAL PROJECTS FUND

• Beginning Fund Balance 7,400,000
• Revenues 22,747,137
• Expenditures 19,337,000
• Ending Fund Balance 10,810,137

25
DEBT SERVICE FUND

• Beginning Fund Balance 3,634,507
• Revenues 7,664,540
• Expenditures 7,580,426
• Ending Fund Balance 3,718,621

26
A.S.B.FUND

• Beginning Fund Balance 361,021
• Revenues 833,472
• Expenditures 720,865
• Ending Fund Balance 473,628

27
TRANSP. VEHICLE FUND

• Beginning Fund Balance 1,127,739
• Revenues 564,189
• Expenditures 700,000
• Ending Fund Balance 991,928