Council Bluffs Community School District

1
Council Bluffs Community School District

• Special Education Balances
• 2005/2006 Through 2007/2008
• And
• 2008/2009 Projections

2
Revenues and Expenditures
3
Analysis of Revenue and Expenditures

• From 05-06 to 07-08, revenue had dropped 3.6
• Medicaid reimbursement has dropped by 878,133.
• From 05-06 to 07-08, expenditures have grown by
  138,207, less than 1.

4
Major Expenditures
5
AnalysisMajor Expenditures

• Contracted service and tuition costs have been in
  decline and may be expected to remain reasonably
  flat. Reductions in out of district student
  placements may be contributing to increases in
  associate staff allocations.
• Transportation costs can be expected to fluctuate
  with fuel costs, but remain highly dependent on
  IEP teams and location of students and families.
• Of 236,180 in new state revenue since 05-06,
  159,784 was assigned to general education by
  state formula.
• Excluding general program expenditures, personnel
  costs have grown from 65 to 70 of the budget.
  This remains below the district average of 76.5.
  
• As long as negotiated settlements (4.5-4.9)
  exceed funding increases and special education
  enrollment continues to drop, any significant
  budget reductions will have to come from staff
  reductions.

6
Staff Allocation and Cost Analysis

• Declines in instructional staff (390,000) have
  been offset by increases in associates
  (396,000).
• While there is likely to continue to be declines
  in certified teaching staff due to declining
  student count, there is need to examine ways to
  decrease the role of associates.
• Quality of learning, along with safety and health
  services will have to be considered in any staff
  adjustments.

7
Special Education Student Counts
8
Minor Expenditures
9
AnalysisMinor Expenditures

• Minor expenditure costs need to be analyzed in
  more detail.
• Some savings may be captured in the areas of
  supplies and travel.
• Equipment expenditures are tied to teacher access
  to web based IEPs
• and specific student learning requirements. As
  such, these expenditures are unpredictable.
• No substantial savings can be expected in the
  category of minor expenditures.

10
08-09 Budget Projections
11
Next Steps

• Refine criteria and process for determining
  teacher allocations.
• Develop new criteria and process for allocating
  associate staff.
• Examine steps to reduce out of district
  placements in a cost neutral fashion.
• Determine a regular schedule of technology
  replacement and upgrades.
• Develop a timely process for reporting on current
  year expenditures.
• Make decisions within the context of student
  achievement and legal requirements.