SEMINOLE COUNTY PUBLIC SCHOOLS

School Board

AGENDA
WORK SESSION March 13, 2012
1:00p.m. Budget Work Session

TO:

The School Board of Seminole County Tina Calderone, Chairman Karen Almond, Vice Chairman Diane Bauer, Member Sylvia Pond, Member Dede Schaffner, Member Dr. Bill Vogel Superintendent of Schools

FROM:

Seminole County Public Schools

BUDGET WORK SESSION March 13, 2012 1:00 P.M. AGENDA

I. II. III. IV. V. VI. VII.

Call to Order Introductory Remarks - Dr. Vogel State Funding Update - John Pavelchak Proposed Budget Plan for 2012-2013- John Pavelchak Potential Revenue Options - Dr. Vogel Board Discussion - School Board Members Adjournment

Operating Budget Revenue

Seminole County Public Schools
2011-2012 Difference
3rd Calc. vs 2nd Calc.

2011-2012

Difference
Conf. vs 3rd Calc.

2012-2013

Difference
Conference vs. 2nd Calc.

Description Unweighted FTE Weighted FTE Funding Per WFTE Funding Per UFTE

Estimated Revenue 2nd Calc. 63,388.09 67,909.26 5,685.30 6,090.80 484.35

0.76%

Estimated Revenue 3rd Calc. 63,872.44 68,488.47 5,654.56 6,063.21 (161.30)

-0.25%

Estimated Revenue Conference 63,711.14 68,317.20 5,786.86 6,205.22 323.05

0.51%

579.21
0.85%

(171.27)
-0.25%

407.94
0.60%

(30.74)
-0.54%

132.30
2.34%

101.56
1.79%

(27.59)
-0.45%

142.01
2.34%

114.42
1.88%

Total FEFP & Categorical Rev. District Cost Differential- SCPS Base Student Allocation SCPS Tax Roll SCPS Millage Rates: State wide RLE SCPS Millages: Required Local Effort (Set by State) Local Board Millages: Discretionary Supplemental Discretionary Additional Discretionary Capital Outlay Total Local Board Millages Total

386,084,477 0.9987 3,479.22 26,428,638,398

1,187,638.00

387,272,115 0.9987 3,479.22 26,428,638,398

8,069,625
2.08%

395,341,740 0.9968 3,582.98 25,084,339,005

9,257,263
2.40%

(0.0019)
-0.19%

-0.0019
-0.19%

103.76
2.98%

103.76
2.98%

(1,344,299,393)
-5.09%

(1,344,299,393)
-5.09%

5.446

5.446

5.446

5.474

5.474

(0.028)
-0.51%

5.446

(0.028)
-0.51%

0.748 1.500 2.248 7.722

0.748 1.500 2.248 7.722

(0.028)
-0.36%

0.748 1.500 2.248 7.694

0 0 0
(0.028)
-0.36%

Seminole County Public Schools Revenue Estimates Fiscal Year 2012-2013

.
3/7/2012

Revenue Estimates (Note 1)

2011-2012 2nd Description STATE SOURCES: 310 F.E.F.P. Prior Year Adjustment 310 Proration for Veto 310 Proration for Revised Appropiation 310 McKay Adjustment Prior Year Mackay Adj 310 ESE Guaranteed Allocation 310 Additional .250 Compression 310 Additional .748 Compression 310 Reading Instruction 310 Declining Enrollment Supplement Equal % Adjustment 310 Safe Schools 310 DJJ Supplemental Allocation 310 Adjustment of FEFP for FIRN 310 Virtual Sch. ($871.35 per UFTE, 451.46 UFTE) 323 CO & DS 336 Instructional Materials Instructional Materials-Prior Year Adj Instructional Materials-MacKay Adj. 343 State License Tax 344 Lottery 344 Prior Year Lottery Funds Adjustment 354 Student Transportation 354 Student Transportation Prior Year Adjustment 310 Supplemental Academic Instruction (SAI) 334 Teacher Lead Program 371 Voluntary Pre-K 372 Preschool Projects - State Pre-K 390 Misc. State Rev. 355 Class Size Reduction 378 Full Service Schools 3XX MAPP 361 School Recognition / Lottery Total State Revenue OTHER SOURCES: 191 ROTC 411 District Taxes Prior Period Tax Adjustment ( .022 Mills for 11-12, 430 Investment Income 472 Other Pre-K 494 Federal Indirect 49X Other Miscellaneous Local 630 Transfer From Part III 680 Transfer From Enterprise Fund 202 Medicaid Funding Total Local Revenue Total Revenue
.017 Mills Est. for 12-13)

Difference

2011-2012 3rd Calc

Difference

2012-2013 Conference Proposal

Difference

2nd Calc. 2011-2012 vs. 3rd Calc. 2011-2012

Conference vs. 2011-12 3nd Calc.

Conference vs. 2011-12 2nd Calc.

Calc

97,638,724 (38,390) (3,401,420) 18,432,842 5,071,047 2,246,346 462,667 1,182,736 43,875 157,895 37,899 4,860,001 84,000 10,564,112 15,050,115 769,083 1,104,273 225,400 52,907 68,597,189 171,534 3,469 3,739,510 227,055,814

2,012,580 359,551 (695,732) 139,612 (27,091) 91,124 11,089 (428,865) 1,837 (43,875) 35,817 (42,387) (35,940) 117 (133,201) 378,325 (11) 937 1,623,887

99,651,304 359,551 (734,122) (3,261,808) (27,091) 18,432,842 5,162,171 2,257,435 33,802 1,184,573 193,712 37,899 4,817,614 (35,940) 84,000 117 10,430,911 15,050,115 769,083 1,104,273 225,400 52,907 68,975,514 171,534 3,458 3,740,447 228,679,701

14,271,080 (359,551) 734,122 (139,612) 27,091 (52,434) (189,517) 696,576 116,460 (5,825) 199,668 (41,034) 35,940 (117) 116,268 324,046 (6,437) 91,037 (3,458) (35,171) 15,779,132

113,922,384

(3,401,420) 18,380,408 4,972,654 2,954,011 150,262 1,178,748

393,380 37,899 4,776,580 84,000 10,547,179 15,374,161 762,646 1,104,273 225,400 52,907 69,066,551 171,534 3,705,276 244,458,833

16,283,660 38,390 (52,434) (98,393) 707,665 (312,405) (3,988) (43,875) 235,485 (83,421) (16,933) 324,046 (6,437) 469,362 (3,469) (34,234) 17,403,019

479,776 157,303,256 558,173 1,000,000 450,000 1,303,234 1,657,380 11,791,000 1,736,545 1,960,000 178,239,364 405,295,178

1,623,887

479,776 157,303,256 558,173 1,000,000 450,000 1,303,234 1,657,380 11,791,000 1,736,545 1,960,000 178,239,364 406,919,065

(8,145,756) (149,173) (600,000) 34,060 (8,860,869) 6,918,263

479,776 149,157,500 409,000 400,000 450,000 1,303,234 1,691,440 11,791,000 1,736,545 1,960,000 169,378,495 413,837,328

(8,145,756) (149,173) (600,000) 34,060 (8,860,869) 8,542,150

Note (1) = The amounts printed in bold are components of the FEFP & Categorical Revenue.

Seminole County Public Schools Budget Analysis - Final Conference Report 2012-13
Revised 3-7-12

Summary of Revenue & Expenditures UFTE Projection 2012-13 (a.) Unassigned Fund Balance (Budgeted) 7-1-2012 Beginning Operating Budget Revenue 2011-2012 Increase in FEFP Funding (Final Conference Committee 2012-13 ) Estimated Reduction in Prior Period Tax Adjustment Rental of Longwood Elementary (Net) Additional Fingerprint Earnings Reduction in Estimated Interest Earnings (b.) Total Revenue

Strategic Plan Ref

Amount 63,711.14 6.0% 25,345,612 405,295,178 9,257,263 (149,173) 11,060 23,000 (600,000) 413,837,328

v v

(c.)

Recurring Base Budget Mandated Increases (Decrease) in Categorical Budget Amounts or Other Budget Amounts:

425,135,361

1 2 3 4 5 6 7 8 9 10 (d.)

. Reading Instruction . Instructional Materials . Teacher Lead . Safe Schools . S.I.P Allocation, $1 per Student . School Recognition (Increase from $70 to $100 per student) Supplemental Academic Instruction (SAI) . End of Year Tests - Test Development Costs, SB 736 . Increase in AP funding . Increase in IB funding Total of Increases or Decreases in Categorical or Other Budget Amounts

707,665 (83,421) (6,437) (3,988) TBD (34,234) 324,046 TBD 130,649 19,388 1,053,668

Salary & Benefit Improvements (High Board Priority Items): 1 . Salary & Benefit Improvements (Subject to Negotiations) 2 . Estimated Retirement Rate Increase (.45% rate increase, 9.2% cost increase) 3 . Health / Life Insurance Necessary Budget Items: 4 . Property/Casualty Insurance Increase 5 . Charter School Funding Increases [Choices In Learning Charter School (44 additional FTE)
$303,074; UCP Charter (2 fewer FTE) $33,922; Galileo Charter (22 additional FTE) $166,833]

TBD 1,233,000 TBD

TBD A,B,C A,B,C E H H H H J J 503,829 TBD TBD 55,453 35,561 10,721 TBD 54,585 33,398 39,259

6 . School Supply Funding 7 . Possible Addition of Two New Charter Schools 8 Information Services - Annual Software License/Maintenance Contracts Increases . (Various products/vendors) 9 . Custodial Contracted Services Increase 3.4% effective January 2013 10 . 12 Month Custodian (50%) no benefits to Clean ESC Annex (includes Professional 11 12 13 14 . Grounds Maintenance - Increase in Contract . Electricity Increase - 4% Increase on Energy Charges January 2013 . School Resource Officers Contract Cost Increases (Based on historical increase of 3.28%) . One (1) School Resource Officer for Journeys Academy. (This position has been funded
by a Department of Justice Byrne Grant since the school opened in 2009-10. The three-year grant expires at the end of 2011-12 and the district will begin funding 50% of the cost of the position.) Development, Warehouse, Journeys and Print shop)

Seminole County Public Schools Budget Analysis - Final Conference Report 2012-13
Revised 3-7-12

Necessary Budget Items: Continued . 15 . Increase Operating Budget for Virtual Schools - (The amount has not increased since the
school opened with 17 courses and 450 enrollments. SCVS will offer over 75 courses in August 2012, and expects over 8000 course enrollments. These dollars, funded through generated FTE, are used for operating costs, marketing, and professional development.)

Strategic Plan Ref:

Amount

16 . Net Increase in Virtual School Teacher Units by 2.6 Units due to Growth of Program (Of the 13 Teacher units required 10.4 Units are coming from existing Middle and High
School Allocations)

D D

14,200 131,517

17 . Increase in Support Positions for the Virtual School Program, One Dean Position and One Secretary Position. (Virtual school enrollment has more than doubled in enrollment for
each year, and for 2012-13 over 8,000 enrollments (representing over 2,000 individual students) are expected. In addition, SCPS is planning to launch its own full time elementary virtual program, requiring the selection of a curriculum, alignment to SCPS scope and sequence, marketing, enrollment, materials management and deployment. To manage both the growth overall and the creation of a new virtual school, a Dean's position and a 12 month secretary are being requested. Funds generated by FTE are expected to cover the cost.) Blackboard (The cost of Blackboard may increase as we upgrade to version 9.)

18 . 19 . Transportation - Tires - 41% increase in cost of tires due to cost in the manufacturing. 20 . Transportation - Bus Parts - 8% increase from last year in cost of parts. 21 . Transportation Plussed In Time 22 . 3 New Teaching Positions for New Elementary Virtual Education Program (Seminole
Online Academy - Grades K-5 Full Time Program)

D G5,6 G5,6 G5,6 D D H

85,000 TBD 40,000 60,000 24,981 151,750 135,830 1,270,000 TBD 3,879,084

23 . Additional Contract Cost for K-12 Virtual School Related to Citrus County Students(Cost is offset by additional FTE revenue generated by these students.)

24 . Reserve for Further Declining Enrollment (300 UFTE) 25 . Assistants for Autism Spectrum Disorder (ASD) for Self Contained Classrooms (e.) Total of Salary/Benefit Improvements and Necessary Budget Items Cost Savings & Additional Revenue Options: Recurring Budget Cost Savings: 1 . Reduce Teacher Units at the Elementary School Level - Total 18 Units (Elementary .5 2 3 4 5 6 7 8 9 10 11 12 . Reduce Teacher Units at the Middle School Level - Total 15 Units. . Reduce Teacher Units at the High School Level - Total 16 Units. . Reduce Number of High School Assistant Coach Supplements by 20% . High School Summer School Budget Reduction (previously $250,000) . Middle School Intervention Program (Budget Reduction) . Reduce Custodial Support by 7.5% . On-Line Student Code of Conduct . Solar Film Savings Estimate . Relocate Hopper to Lake Orienta Elementary (previously $564,000) . District Level Position Reductions (In the Process of Being Determined) . Eliminate Full Insurance for New Part Time Employees (Current part time employees are
grandfathered In.) (Partial Insurance Coverage for 50% or greater employee.) Flex Units at Each School)

Strategic Plan Ref:

Amount

v v v v v v v v v v v v v

(1,033,578) (861,315) (918,736) (190,000) (280,000) (24,000) (820,610) (20,000) (13,500) (549,000) (323,000) (300,000) (3,000,000) (172,375) (4,098) (250,000)

13 . Preliminary Estimate of Terminations / New Hires Savings 14 . Information Services - Annual Software and License / Maintenance Contract Reductions (Eliminate SEAS State Reporting System, use Skyward; Drop Lansweeper support, use
KACE; Drop Crescendo support as no longer needed)

15 . Refuse Services Conservation Measures 16 . Energy Conservation Program - Electricity 17 . Install Water Meters on Cooling Towers to Save on Sewage Charges on Water Lost Due to Evaporation 18 . Eliminate Paying Storm Water Fees

v v

(200,000) (304,464)

Seminole County Public Schools Budget Analysis - Final Conference Report 2012-13
Revised 3-7-12

Cost Savings & Additional Revenue Options: Continued. 19 . Reduce One (1) Teaching position at Juvenile Detention Center from 4 to 3 positions. 20 . Reduce Data Entry Clerk position at the Juvenile Detention Center from 12 month to 10 month. 21 . Eliminate Social Studies Support - Extended Contracts (Project 4604) 22 . Transportation - Create Depot School Bus Stops at locations in closest proximity to schools; combining Sanford Middle/Millennium and Crooms / Seminole eliminating 17 runs. Also Reduce Bus Driver (7 hour) Allocations by 5 Units as a Result.
(Diesel fuel prices assumed to not exceed $4.41 per gallon.)

Strategic Plan Ref:

Amount (49,804) (9,524) (3,603)

v
(687,000)

23 . Transportation - Additional fuel savings due to other cost saving initiatives i.e., no idling, buses not having to travel to the Winter Springs complex to fuel, re-routing and brief stabilization of fuel prices. (Diesel fuel prices assumed to not exceed $4.41 per
gallon.)

24 . Implementation of Online IEP and Medicaid Forms 25 . Reduce Employee Assistance Program (Project 4137) (Use United Health Care Program) 26 . Human Resources - Use of Email and less Printing and Postage (Clearance Letters to
Applicants, Sub Certificates, NEO Handbooks, Sub Handbooks)

(584,000) (5,000) (46,398) (6,988) (119,338) (1,455,537) (12,231,868)

Strategic Plan Ref:

27 . Reduction in Tax Anticipation Note (TAN) Costs 28 . Transfer of IDEA Positions Back to IDEA (23.36 Units) (f.) Total Recurring Cost Savings Recap of Summary of Revenue & Expenditures (a.) (b.) (c.) (d.) (e.) Unassigned Fund Balance (Budgeted) 7-1-2012 Total Revenue Recurring Base Budget Total of Increases or Decreases in Categorical or Other Budget Amounts Total of Salary/Benefit Improvements and Necessary Budget Items Budget Deficit (b.)-(c.)-(d.)-(e.) (f.) (g.) (h.) 1 2 3 4 Recurring Proposed Cost Savings Net Revised Recurring Budget (c.)+(d.)+(e.)+(f.) Net Recurring Budget Deficit (b.)-(g.) Non-Recurring Budget Savings: . Educations Jobs Funds Supplemental Allocation . Additional Early Retirement Insurance Reimbursement (previously $765,218) . Declining Enrollment Reserve . 484 Additional FTE FY 2011-12 ($2.8 million, less proration reduction of $.7 million & loss of
declining enrollment revenue, $.4 million= $1,652,545)

Amount 25,345,612 413,837,328 425,135,361 1,053,668 3,879,084 (16,230,785) (12,231,868) 417,836,245 (3,998,917)

v v v v

196,969 663,653 1,644,000 1,652,545 TBD 4,157,167 6.1% 25,503,862

5 . Portion of Deficit to be Covered with Fund Balance (i.) Total Non-Recurring Budget Savings: Estimated Unassigned Fund Balance (6-30-2013) (a.)+(b.)-(g.)+(i.)

Notesv = Items previously presented as part of the Budget Update at the February 14, 2012 Board Meeting.

SCPS Budget Issues for 2012-2013 Budget issues which need to be considered in the budget development process for 2012-2013 include the following: 1. The use of non-recurring fund balance for recurring budget costs, which will potentially result in the need for further recurring budget cuts for the following year (2013-2014). 2. The possible addition of two new charter schools, proposed at 1,362 students, with revenue of $7.2 million. 3. The budget impact of State end of course testing requirements. 4. The budget impact of SB 736 (teacher performance). 5. The possible sequestration in January 2013 of Federal funding by Congress (potential reduction estimated to be from 8.5% to 9.5%). 6. Potential fuel cost increases.

7. The possible impact on the operating budget of IDEA Maintenance Of Effort requirements.

POTENTIAL REVENUE OPTIONS Voter approval of an additional mill for operating purposes $25 Million per year for 4 years Cost to average taxpayer $130 per year * Next elections August 14, 2012 (notification May 8, 2012) or November 6, 2012 (notification late August 2012) Cost to SCPS -0Voter approval of a cent sales tax for construction, renovation, repair and technology $28 Million per year Next elections August 14, 2012 (notification May 8, 2012) or November 6, 2012 (notification late August 2012) Cost to SCPS -0Allow Charter County Transportation System Surtax (1 cent sales tax) to cover school transportation costs **

Non-Binding Straw Ballot This is a no cost option that could be placed on a ballot to survey voter opinion. Proposed Ballot Language: Seminole County School District Ad Valorem Millage Election Shall the Seminole County School District ad valorem millage be increased by a total of one mill for essential operating expenses in order to preserve excellent academic programs, avoid closing schools, retain highly qualified teachers and protect arts, athletics and student activities beginning July 1, 2013, and ending four (4) fiscal years later on June 30, 2017, with annual reporting to ensure proper fiscal stewardship of these funds to the citizens of Seminole County? ______Yes: For the 1 mill levy ______No: Against the 1 mill levy Seminole County School District Half-Cent Sales Tax Surtax Shall a half-cent sales surtax be levied in Seminole County for ten (10) years beginning January 1, 2013 to provide for the acquisition of equipment and technology creating a 21 st Century learning environment; Renovation, Remodeling and Improvement of aging schools and Retirement of related debt, with annual reporting to ensure proper fiscal stewardship of these funds to the citizens of Seminole County? ______Yes: For the 0.5 cents (1/2%) sales tax ______No: Against the 0.5 cents (1/2%) sales tax

* Based on the average home assessed value of $155,000 with a homestead exemption of $25,000 ** Requires both legislative and voter approval Revised 3/7/12