Citrus County School District FY 2012 Budget Forward Look

Current FY 12 Budget Projections as Compared to Third Calculation Governor’s Budget: $8.2 MM Reduction or 8% which equates to a reduction of $ per student House Budget: $8 MM Reduction or 7.7% which equates to a reduction of $ per student (This version takes into account the FTE reduction) Senate Budget: $7.2 MM Reduction or 7% which equates to a reduction of $ per student (This version takes into account the FTE reduction)

FRS Factor Current Proposed Budget Reductions do not factor in the proposed employee FRS contribution Governor has proposed a 5% employee contribution to FRS House has proposed a 3% employee contribution to FRS Senate currently has graduated % scale based on salary for the employee contribution to FRS

Net Proposed Budget Reduction after Employee FRS Contribution Governor’s Net Proposed Budget Reduction: $4.9MM or 4.7% House Net Proposed Budget Reduction: $6MM or 5.78% (Includes the FTE reduction) Senate Net Proposed Budget Reduction: $4.7MM or 4.53%(Includes the FTE reduction)

The Budget Reduction after the Dust Settles? The Belief is that once the House and Senate come together the budget reduction will be around 5%. What does that mean to Citrus County School District: $5.2MM reduction or 5%.

Citrus County School District Plan to Compensate for Budget Reductions Planned and prepared for the loss of the Federally funded ARRA (stimulus) funds by reserving $5 MM to help offset the reductions. Utilize a strategy over two years to compensate for budget reductions Minimize the impact on student learning and success that the District has achieved Minimize the impact on employees No reduction in the Arts, Music and PE offerings, including Athletics

CITRUS COUNTY SCHOOL BOARD GENERAL FUND RESULTS FROM OPERATIONS FY 2009FY 2010FY 2011 Actuals Original BudgetCurrent BudgetForecasted EOY 6/30/11 Revenues General Fund 116,615, ,716, ,715, ,791, ,808, Transfers from Capital Fund 6,159, ,296, ,298, ,242, ,242, Total Revenues $122,775, $121,013, $123,014, $121,033, $ 120,050, Expenses General Fund120,831, ,353, ,426, ,992, ,224, Total Expenses120,831, ,353, ,426, ,992, ,224, Net Change in Fund Balance1,944, ,660,541.42(4,412,157.00)(5,958,576.60)826, Beginning Fund Balance, July 1st14,094, ,038, ,698, Ending Fund Balance, June 30th $ 16,038, $ 17,698, $ 13,286, $ 11,740, $ 18,524, Reserves Assigned - Categorical2,131, ,983, ,262, Assigned - Other Carryover 2,058, Restricted (Inventories)272, , , Committed (Encumbrances)397, ,049, , Assigned (State Revenue Shortfall) 6,500, ,000, Total Reserves $ 2,801, $ 3,334, $ 6,500, $ 5,000, $ 9,309, Undesignated Fund Balance $ 13,236, $ 14,364, $ 6,786, $ 6,740, $ 9,215, Undesignated Fund Balance % of Revenue11.35%12.86%6.13%6.20%8.47%

Proposed Budget Reductions at the District Level Cost Shift % of TA’s at Elem. and Middle Schools to Food Service Reorganization of Purchasing and Finance Reorganization of Supt. Staff Restructure Phone Lease Restructure Bus Routes Keep Route Manager Position open P&C Insurance New WAN bid RTTT cost shift Reduce open Transportation positions Total District Savings $ 400,000 $ 80,000 $ 200,000 $ 100,000 $ 150,000 $ 45,000 $ 300,000 $ 200,000 $ 100,000 $ 102,000 $1,677,000

Proposed School Based Budget Reductions High Schools 3 Office Clerks ( ARRA funded) 3 SAI Aides Reorganize Instructional Technology Specialist Position Reorganize Reading Coach Position 1 CDE Instructor Reduce Substitute budget Eliminate Acceleration Camp Total High School $ 64,500 $ 52,200 $ 50,000 $100,000 $ 36,000 $ 30,000 $ 25,000 $357,700

Proposed School Based Budget Reductions Middle School 4 Teacher Aides (ARRA Funded) 4 SAI Aides Reorganize Instructional Technology Specialist Position Reduce Substitute budget Eliminate Acceleration Camp Total Middle School $ 69,600 $ 50,000 $ 20,000 $ 25,000 $214,600

Proposed School Based Budget Reductions Elementary School 10 Teacher Aides (ARRA Funded) 10 SAI Aides Reduce Substitute Budget Cost Shift TOSA’s to 15% IDEA Total Elementary Schools Specialty Schools 1 SAI Aide Reduce Substitute Budget Total Specialty Schools $ 174,000 $ 125,000 $ 27,500 $ 103,000 $ 429,500 $ 12,500 $ 22,500 $ 35,000

Total Proposed Budget Reductions District High Schools Middle Schools Elementary Schools Specialty Schools Grand Total $1,677,000 $ 357,700 $ 214,600 $ 429,500 $ 35,000 $2,713,800

Proposed Budget Reductions in Year 2 Examine School Schedules High School Monitor Class Size Requirements to maximize Student to Teacher ratios Continue to evaluate processes and systems to increase efficiencies.

School Staffing Current School Staffing is based on the projected FTE at the beginning of the year. This current school year the enrollment is down approximately 400 students District wide. Next school year enrollment is expected to be down approximately 250 students. Two year total reduction is approximately 650 student over two years.

High School Staffing LHS Reduction of 2 units CHS Reduction of 7 units CRHS Reduction of 13 units FTE FY 11 FY 11 FY 12 Projections Actual Projections 1,821 1,713 1,787 1,623 1,552 1,547 1,296 1,176 1,124

Middle School Staffing IMS Reduction of 3 units CRMS Reduction of 0 units LMS Reduction of 3 units CSMS Reduction of 2 units FTE FY 11 FY 11 FY 12 Projections Actual Projections 1,180 1,115 1,

Elementary School Staffing CRES Reduction of 1 unit CSES Gain 1 unit CRPS Reduction of 0 units FCES Reduction of 0 units FTE FY 11 FY 11 FY 12 Projections Actual Projections

Elementary School Staffing (continued) FRES Reduction of 1.5 units HER Reduction of 1 unit HOM Reduction of 1 unit IPS Reduction of 1 unit FTE FY 11 FY 11 FY 12 Projections Actual Projections

Elementary School Staffing (continued) LPS Reduction of 1.5 units PGES Reduction of.5 unit RCES Reduction of 2 units FTE FY 11 FY 11 FY 12 Projections Actual Projections

Specialty School Staffing Renaissance Center Reduction of 0 units CREST Reduction of 0 units WTI Reduction of 2.25 units FTE FY 11 FY 11 FY 12 Projections Actual Projections

Total Reduction Based on School Staffing High Schools$1,016,400 Middle Schools$ 369,600 Elementary Schools$ 438,900 Specialty Schools$ 150,000 Total$1,974,900

Education Jobs Fund Currently employed 56 Term Teacher Aides from the Education Job Funds. These funds will end this Fiscal Year. High School12 Aides$208,800 Middle School11 Aides$191,400 Elementary School28 Aides$487,200 Specialty School5 Aides$ 87,000 Total$974,400

Summary of Proposed Budget Reductions Budget $2,405,700 ARRA $ 308,100 FTE/Staffing $ 1,974,900 Education Jobs Fund$ 974,400 Total Proposed Budget Reductions$5,663,100

Questions?