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2006/2007 budget-at-a-glance - Junction City School District

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JUNCTION CITY
SCHOOL DISTRICT 69
2007-2008 BUDGET:
THE BUDGET AT A GLANCE
all students
JUNCTION CITY
SCHOOL DISTRICT
JUNCTION CITY SCHOOL DISTRICT 69
325 MAPLE STREET
JUNCTION CITY, OR 97448
541-998-6311
www.junctioncity.k12.or.us
PAGE 2 ---------------------------------------------------- THE BUDGET AT A GLANCE
The Budget: Each year the School Board adopts a budget for the upcoming school
year that guides our District staff in determining how funds are spent toward
instructional programs for students. The budget is initially put together by the
Superintendent and District staff. Then, the Budget Committee reviews the budget and
gathers feedback from the local community. After the review and possible revisions,
the Budget Committee approves the budget. The School Board then adopts the budget
– and this becomes the Adopted Budget for the coming school year.
2007-2008 Budget – All Funds
SELP Loan: $34,955
0.17%
Special Revenue
Funds*: $4,816,687
24.01%
General Fund:
$15,211,148
75.82%
*Restricted Funds: These accounts have specific restrictions on the money. They may only be spent
as specified by either state, federal law, or by the source of the funds, such as grants and donations.
Please note: Oregon follows open accounting practices so public agencies must list all funds
accounts they manage as part of their budget – even if they have no say over how the money in a
particular account is spent.
JUNCTION CITY SCHOOL DISTRICT 69
2007-2008
PAGE 3 ---------------------------------------------------- THE BUDGET AT A GLANCE
General Fund:
Estimated total for 2007-2008 - $15,211,148
This is the main operating budget. This fund pays for
the instructional programs, support programs, and daily
operations of the District. More in-depth information
on this fund is provided in the following pages of this
publication.
RESTRICTED – Special Revenue Funds:
Estimated total for 2007-2008 - $4,816,687
Special Revenue includes accounts that are for selfsupporting programs, grant funds received for specific
projects, or fee-based programs. Included under these
accounts are funds received from the federal
government for the No Child Left Behind grant.
Money in Special Revenue accounts may only be used
for targeted programs and services as specified by the
source of the money.
RESTRICTED – SELP Loan:
Estimated total for 2007-2008 - $34,955
Transfer from General Fund to repay SELP loan for the
high school heating system.
JUNCTION CITY SCHOOL DISTRICT 69
2007-2008
PAGE 4 ---------------------------------------------------- THE BUDGET AT A GLANCE
The General Fund Operating Budget: The majority of this fund goes toward instruction and support
services for students. The General Fund is the main operating budget, and it is the account the School
Board has the most discretion over. Because this account determines the level of service students will
receive during the school year, how it is allocated takes strategic planning. The General Fund budget
for 2007-2008 was guided by the following strategic goals adopted by the School Board:
Junction City School District Goals
Increase student achievement in language arts and math.
Improve post-secondary options for all graduates of Junction City School
District.
T ransfers: $881,500
5.80%
Cont ingency
Unappropriat ed Ending
Fund Balance: $690,000
4.54%
Ot her Support Services:
$2,971,767
19.54%
Inst ruct ion of St udent s and
St udent Support :
$10,667,881
70.13%
Instruction of Students and Student Support: This category encompasses
all costs associated with classroom instruction, such as teacher and
instructional assistant salaries, supplies, materials, etc. It also includes
alternative education, special education, and other compensatory
instructional programs. Student Support: Counselors, health services,
speech, media services, assessment and testing, student transportation,
technology, and teacher early retirement program.
The General Fund is 79% of total funds.
(See page 2 for detail)
Other Support Services: School board, superintendent, principals, fiscal
services, maintenance/custodial services, and information services.
Transfers for Loans and Special Funds: Transfer to fund 450 to repay SELP loan for the high school heating system
($31,500); transfers to special funds for future expenditures for technology, maintenance, and textbooks ($450,000); other
transfers including School Improvement Fund ($400,000).
Contingency, Unappropriated Ending Fund Balance: Set aside for unforeseen expenses and ending fund balance.
JUNCTION CITY SCHOOL DISTRICT 69
2007-2008
PAGE 5 ---------------------------------------------------- THE BUDGET AT A GLANCE
General Fund Operating Budget by Category: The graph below shows how the 2007-2008 General
Fund is budgeted by specific categories. As the graph shows, 80.87% of the General Fund Operating
budget is to pay for people (salaries and benefits), and the majority of those people are our school
teachers.
Other**:
$154,180
1.13%
Purchased
Services*:
$1,992,867
14.61%
Supplies and
Materials:
$462,773
3.39%
* Purchased Services: Includes
utilities, legal services, contracted
work, and other services not
provided by the District but
purchased from outside agencies.
**Other: This category includes
the acquisition of fixed assets or
additions to fixed assets, dues and
fees, and insurance to protect
against loss due to accident or
neglect.
Salaries, Wages,
and Benefits:
$11,029,828
80.87%
Our Staff: This chart shows the amount of full-time equivalent (FTE) Junction City staff that is
budgeted under the 2007-2008 General Fund. The majority of employees are teachers and classified
staff that support the classroom.
100
94.83 FTE
Licensed Staff: 94.83 FTE
Includes teachers and counselors
90
80
Support Staff: 55.56 FTE
Includes instructional assistants, clerical
staff, custodians, and business office staff
70
55.56 FTE
60
School-Based Administrators: 6.0 FTE
Includes
principals,
and
assistant
principals
50
40
District-Wide Administrators: 1.76 FTE
Includes Superintendent and Special
Education Director
30
20
6.0FTE
1.76 FTE
10
0
Licensed Staff
Support Staff
School-Based
Administrators
District-Wide
Administrators
JUNCTION CITY SCHOOL DISTRICT 69
FTE - Full-time equivalent staff
2007-2008
PAGE 6 ---------------------------------------------------- THE BUDGET AT A GLANCE
Our General Fund Non-Operating Budget: The graph below shows how the non-operating portion of
the 2007-2008 General Fund is budgeted by specific categories.
Unappropriated Ending
Fund Balance:
$200,000
12.73%
T ransfers:
$881,500
56.00%
Operating
Contingency:
$490,000
31.18%
Transfers: This category represents transfers of General Fund money to Fund 450 to repay a SELP loan
for the high school heating system, to Special Funds for future purchases in Technology, Maintenance,
and Textbooks, and to the School Improvement Fund.
Operating Contingency: This category represents an amount set aside for expenditures which cannot
be foreseen and planned in the budget.
Unappropriated Ending Fund Balance: This category represents an amount set aside to be used as a
cash carryover to the next year’s budget. This amount cannot be transferred by resolution or used
through a supplemental budget, unless necessitated by a qualifying emergency.
JUNCTION CITY SCHOOL DISTRICT 69
2007-2008
PAGE 7 ---------------------------------------------------- THE BUDGET AT A GLANCE
ADDITIONAL BUDGET INFORMATION:
After a year (2003-2004) where state and District finances resulted in deep program and staffing
cuts, in 2004-2005 our District saw an increase of 7.5 licensed staff, which included classroom
teachers, library services, nurse services, and an English-as-a-Second Language teacher. In
2005-2006 we added 3.0 licensed staff: a high school counselor, an elementary music teacher,
and a speech therapist. These positions were all maintained in the 2006-2007 budget. In 20072008, licensed additions to the General Fund included: elementary PE at both elementary
schools; an additional 4th grade teacher at Laurel Elementary; and a .50 FTE 6th grade teacher
and a .60 FTE health teacher at Oaklea Middle School.
The School Improvement Fund is restricted 2007-2008 revenue from the state, and the Board
approved plan includes these additions: .20 FTE to bring the District Nurse to full-time;
summer program and extended day programs at the elementary and middle schools; .20 FTE
added to the special programs director; .75 FTE remediation teacher (to bring the position to
full-time) and high school Odyssey program; .25 FTE high school science teacher; EdLine at
the high school and middle school; NWEA at the high school; PSAT tests for sophomores and
juniors; District career/college center coordinator; scholarships for ELL all-day kindergarten;
.33 FTE high school auto shop teacher; and language arts textbooks.
The PERS District rate (an employee benefit set by the PERS Board) increased from 11.11%
(2003-2005) to 16.97% (2005-2007), to 17.64% (2007-2008) for Tier I and Tier II employees.
The rate for Tier III employees (hired after August 2003) increased from 12.19% to 19.91%
(2007-2009). In addition, the District pays for the 6% PERS Pickup for all Tiers.
In 2004-2005, the District began the practice of transferring revenue from the General Fund to a
Technology Fund, a Maintenance Fund, and a Textbook Fund. We have budgeted $450,000 for
transfers to these three special funds in 2007-2008. Transferring to these funds allows the
District to have money in reserve for future large purchases.
Student enrollment has been dropping slightly each year. 2022 students were enrolled in K-12
in 1999-2000 and the average students enrolled this year was 1804. Currently homes are being
built in our District, and new housing developments are planned. We are optimistic that
enrollment will increase. The State School Fund formula allots school districts’ state revenue
on a per student basis. When our enrollment increases, our state revenue will also increase.
Questions concerning any of the information provided in this report, or requests for additional
information, should be addressed to the District’s Business Manager, Wanda McClure, at 325
Maple Street, Junction City, OR 97448. wmcclure@lane.k12.or.us
JUNCTION CITY SCHOOL DISTRICT 69
2007-2008
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