Madison City Schools 2015 Budget FY 2015 Proposed Budget 1 st Public Hearing September 2, 2014

Empowering Students for Global Success

Each Board of Education is required to: (1) Hold at least two open public hearings; (2)Conduct hearing during a regular Board meeting; (3) Conduct hearing at a convenient time and place; and place; and (4) Publicize the date and time of the hearings. Requirements for Budget Hearings 3

Purpose of Hearings Enhance Planning Process Enhance Planning Process Accountability Accountability Inform Community Inform Community Provide a Forum for Public Input Provide a Forum for Public Input Foster Public Support for School System Foster Public Support for School System 4

Introduction All anticipated revenues from State, Federal and Local sources are included All anticipated revenues from State, Federal and Local sources are included Conservative revenue estimates have been used on local sources Conservative revenue estimates have been used on local sources Resources have been assigned to various programs to best serve the needs of students Resources have been assigned to various programs to best serve the needs of students 5

Key Factors Affecting Budget Instructional Needs Instructional Needs Enrollment Enrollment Personnel Costs Personnel Costs State Funding State Funding Federal Budget Constraints Federal Budget Constraints Local Revenue Projections Local Revenue Projections Facilities Facilities Capital Planning Capital Planning 6

Budget Process Designed to develop a tool for the school system to use in order to provide an overall plan for the use of financial resources that will best serve the needs of the student body and encourage the concept of site based management. 7

Madison City 2015 Budget Objective Maintain pupil/teacher ratios Control expenses ◦Justify request Maintain adequate fund reserves 8

ETF Budget Highlights System ADM increased by Funded Teacher Units increased by Classroom Student Materials (Teacher Money) $310/unit Textbooks-$35.00/ADM ($757,904 budget) Madison receives $332,947 ETF (Foundation Program) increased by $1,204,794 PEEHIP increased by $ per employee/annually Transportation – Increased by $164, Mill Chargeback Increased by $354, Mill Chargeback Statewide Decreased by $1,837,130  Last Year 10 Mill Chargeback Statewide Increased by (9,881,910) 9

LEA Allocation Foundation Program 10 FY Change FY 2014FY 2015 FY Change System ADM , , Foundation Program Units Teachers Principals Assistant Principals (0.50) Counselors Librarians (3.00) Career Tech Directors Total Units

Analysis of Local Funds Within Foundation Program 11 FundsFY 2015FY 2014FY 2013 Foundation Program $ 49,209, $ 47,649, $ 44,749, State $ 43,158, % $ 41,953, % $ 39,171, % Local- 10 Mills $ 6,050, % $ 5,696, % $ 5,577, % Total Foundation Units State Foundation Units Local Foundation Units

Breakdown of teaching units by Source of Fund State Earned Other State Sources Federal Funds Local Funds Teacher Units

LEA Allocation 13 State FundsFY 2015FY 2014 Change School Nurse Program 337,163332,452 4,711 Technology Coordinator 27,147 - Transportation- Operating Allocation 2,558,3732,394, ,000 Transportation- Fleet Renewal 324,000294,000 30,000 Capital Purchase 2,271,7352,262,884 8,851 At Risk92,67887,452 5,226 Preschool Program 29,80025,128 4,672

BJHS Student Population BJHS Renovation Discovery Renovation Heritage Addition BJHS Addition Stadium

Enrollment by School 15 School ADM As of 8/25/2014 Difference Bob Jones 1, , (147.85) James Clemens 1, , Discovery (31.25) Liberty Heritage Rainbow (23.05) Columbia Horizon (34.30) Madison Mill Creek West Madison (1.10) Central Office Total 9, ,

Enrollment by School 16 School ADM As of 8/25/2014 Difference 2015 Projected Enrollment Bob Jones 1, , (147.85) 1, James Clemens 1, , , Discovery (31.25) Liberty Heritage Rainbow (23.05) Columbia Horizon (34.30) Madison Mill Creek West Madison (1.10) Central Office Total 9, , ,664.00

Madison City Schools Budget Operating Days of Fund Balance 17 EXHIBIT B-I-A GOVERNMENTALFIDUCIARY FUND TYPESSPECIALDEBTCAPITALEXPENDABLETOTAL DESCRIPTIONGENERALREVENUESERVICEPROJECTSTRUST(Memo Only) REVENUES STATE REVENUES47,849, ,130, ,505, , ,575, FEDERAL REVENUES327, ,552, ,879, LOCAL REVENUES29,404, ,173, ,675, , ,603, ,866, OTHER REVENUES374, , , TOTAL REVENUES77,955, ,006, ,181, , ,603, ,845, EXPENDITURES: INSTRUCTIONAL SERVICES44,072, ,861, , ,282, INSTRUCTIONAL SUPPORT SERVICES13,266, ,793, , ,700, OPERATIONS & MAINTENANCE8,765, , , ,357, AUXILIARY SERVICES3,613, ,423, ,000, , ,155, GENERAL ADMINISTRATIVE SERVICES2,634, , ,680, CAPITAL OUTLAY ,799, ,799, DEBT SERVICES0.00 9,270, ,270, OTHER EXPENDITURES707, , , ,762, TOTAL EXPENDITURES73,059, ,617, ,270, ,800, ,260, ,009, OTHER FUND SOURCES (USES): OTHER FUND SOURCES458, ,428, ,765, ,000, , ,698, OTHER FUND USES5,388, ,092, ,610, , ,241, TOTAL OTHER FUND SOURCES (USES)(4,930,341.57)1,335, ,154, ,000,000.00(103,839.60)1,456, EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES(35,127.42)724, ,527.84(20,701,317.66)239,643.40(19,706,668.62) BEGINNING FUND BALANCE - OCT 116,194, ,154, ,324, ,596, , ,787, ENDING FUND BALANCE – SEPT 3016,159, ,878, ,390, ,895, , ,080,460.93

Total Proposed Budget  FY 15 18

Proposed General Fund Budget FY 2015 Revenue State$ 47,849,508 Federal $ 327,000 Local$ 29,404,582 Other Uses $ 374,112 TOTAL$77,955,202 19

20 Per Pupil Expenditure School SystemADM Total ExpendituresPPERank Pickens County2, ,698,4649,03540 Trussville City4, ,181,5159,02141 Ozark City2, ,579,6059,01942 Choctaw County1, ,269,7358,96843 Marshall County5, ,342,7318,96344 Scottsboro City2, ,439,3778,92545 Boaz City2, ,002,7938,89746 Franklin County3, ,008,7318,89547 Randolph County2, ,954,5008,87348 Fayette County2, ,107,1368,87249 Muscle Shoals City2, ,061,1288,86550 Talladega City2, ,819,1818,85851 Oxford City4, ,323,1528,84752 Tuscumbia City1, ,110,5528,84753 Troy City2, ,565,4708,84254 Madison City9, ,436,7528,83255 MCS8, Average8, Min7, Max13, School SystemADM Total ExpendituresPPERank Lowndes County1, ,956,01713,0841 Homewood City3, ,567,39612,7192 Anniston City2, ,697,21311,6913 Mountain Brook City4, ,107,32911,6654 Marengo County1, ,160,17511,2085 Bullock County1, ,550,90311,0886 Greene County1, ,104,99010,7027 Hoover City13, ,564,18310,5618 Conecuh County1, ,744,22210,5259 Sheffield City1, ,326,45610,50810 Coosa County1, ,988,96010,44811 Florence City4, ,993,59810,39012 Tuscaloosa City9, ,300,37510,36613 Athens City3, ,678,47310,27714 Colbert County2, ,601,37910,24015

Madison County ½ Cent Sales Tax Collections Last 28 Years

MajorLocal Revenue Major Local Revenue Ad-Valorem (County, District & Madison)

Major Local Revenue Sales Tax (County, District & Madison)

General Fund Local Revenues 25 Revenue 2015 Budget Amount % of Change One-Half Cent Sales Tax $ 4,418, % One Cent Sales Tax $ 3,832, % 4.0 Mill District Ad. Val. Tax $ 2,275, % 5.5 Mill County-Wide Ad Val. Tax $ 4,269, % 6.5 Mill District Ad. Val. Tax $ 3,689, % 10.5 Mill District Ad. Val. Tax $ 669, % 11 Mill City Ad Val. Tax $ 7,145, % 9 Mill Ad Val. Triana $ 95, % TVA In Lieu $ 2,300, % Other $ 708, % GENERAL FUND TOTAL $ 29,404, % *Madison City One Half Cent Sales Tax $ 2,672, % *Revenue is recorded in Debt Service Fund

General Fund Local Revenues 26

General Fund Salary & Benefits Expenditures 27 Salary and Benefit Expenditures 61,864, Other General Fund Expenditures 16,584, Total General Fund Expenditures 78,448,747.00

Proposed General Fund Budget – FY Expenditures Instruction/Instructional Support$57,339,281 Operations/Maintenance$8,765,057 Transportation$3,613,714 Administrative$2,634,794 Debt Service$4,154,858 Transfer CNP ( Lunchroom Program)$1,225,900 Other$715,143 Total$78,448,747

Functional Services Per-Pupil Expenditures

Proposed General Fund Budget FY Expenditures 30

Instructional Per Pupil Expenditures

Instruction$44,072,688 Direct Classroom Expenditures Teacher Salaries Teacher Aides Major Budget Items Salaries & Fringes $41,707,599 Materials & Supplies, Textbooks and Equipment $1,242,237 Purchased Services $1,122,852 32

Instructional Support$13,266,593 Counseling Services Media/Technology Services School Adm. Services Health Services Instructional Resource Staff Development/ARI Major Budget Items Salaries and Fringes$11,715,184 Materials& Supplies, Textbooks and Equipment $631,600 Purchased Services $919,809 33

Operations & Maintenance $8,765,057 Major Budget Items Salaries & Fringes $3,162,987 Utilities, Insurance & Telecommunications $2,999,720 Maintenance Supplies & Equipment $ 711,850 Purchased Services $1,890,500 34

Transportation $3,613, Bus Routes Funding- State$ 2,558,373 Local$ 1,055,341 Major Budget Items Salaries & Fringes $ 2,664,913 Fuel, Equip, Supplies and Other Purchased Services $ 948,801 35

General Administrative$2,634,794 Board of Education Superintendent & Administrative Staff Accounting Personnel Department Purchased Services (Legal, Professional, Insurance, Auditing) 36

Other Programs$6,095,901 Pre-School$ 701,142 Other$ 14,001 Transfers to Other Programs ◦Child Nutrition Program$ 1,225,900 ◦Debt Service$ 4,154,858 37

Special Revenue Funds$16,617,902 Special revenue funds included in the budget are comprised of federal funds that have specific guidelines and limitations on the expenditure of these funds. Local school public funds are also included in this group. Listed on the next slide are the primary programs and allocations for FY

Special Revenue - Major Funding Programs 39 ACCESS $ 3,800, IDEA-B SPECIAL EDUCATION $ 1,577, IDEA-B PRE-SCHOOL $ 33, CAREER TECH $ 59, TITLE I $ 516, TITLE I, PART D $ 71, TITLE II, PART A $ 103, TITLE III -ELL $ 54, DODEA-SECONDARY $ 634, AIR FORCE/ ROTC $ 45, CHILD NUTRITION PROGRAM $ 5,393, LOCAL SCHOOLS-PUBLIC FUNDS $ 5,028,565.00

◦Personnel  Adm. Unit.15  Teacher Units 1.50  Support Units 1.50 ◦Salaries/fringes(Includes Tutors)$ 403,594 ◦Instructional Materials $ 113,032 Title I$ 516,626 40

IDEA-B – Special Education $ 1,577,180 Salaries and Fringes$ 1,485,742 Contracts$ 91,438 Staff Summary 17.5 Teacher Units 1 Psychometrist/Behavioral Specialist 11 Mini Bus Aides 41

Title II – Part A $103,851 2 Teachers – Class Size Reduction$ 100,871 Professional Development$2,980 42

Child Nutrition Program $5,393,975 Revenue ◦USDA $ 1,431,400 ◦Sales and Commissions $ 2,577,275 ◦Transfers from General Fund $ 1,225,900 ◦Other $ 159,400 43

Child Nutrition Program Expenditures ◦Labor$2,316,443 ◦Food$1,702,000 ◦O/M$ 401,960 ◦Supplies$ 216,800 ◦Indirect Cost$ 430,605 ◦Other$ 178,114 44

Debt Service $9,270,530 This fund reflects the annual debt payment (principal and interest) of the Madison City Board of Education on its outstanding debt as of October 1, Funding Sources Public School Fund$2,271,734 Transfer General Fund$4,154,858 Transfer Half Cent Sales Tax$2,610,387 Fleet Renewal Fund $233,551

46 Madison City School's Outstanding Debt

47 Fiscal Year Total $ 9,143, $ 9,131, $ 9,126, $ 9,127, $ 9,121, $ 9,158, $ 9,349, $ 9,333, $ 9,336, $ 10,104, $ 11,047, $ 9,160, $ 9,580, $ 7,130, $ 6,658, $ 6,641, $ 6,650, $ 6,649, $ 6,639, $ 5,687, $ 5,689, $ 5,691, $ 5,690, $ 5,691, $ 5,687, TOTAL $ 197,229,958.66

Capital Projects Fund $21,800,267 Bob Jones Renovation Swimming Facility MES and LMS Parking Lot Resurfacing HVAC at Madison Elementary City Stadium Bleachers Purchase School Buses 48

FY 2015 Proposed Budget 1 st Public Hearing September 2, 2014

Salary Schedule Presentation 50