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2016-2017 Budget Preparation

April 11, 2016

Mr. R. Xavier Gonzalez, Chief Administrative Officer


Ms. Donna Hohn, Comptroller

Every
Everystudent
studenta alearner
learnerEvery
Everylearner
learnera agraduate
graduateEvery
Everygraduate
graduatea asuccess!
success!

2016-2017 Budget Focus


Available Revenue
Enrollment & ADA projections
State funding revisions
Tax Base Consideration

District Instructional Funding Profile


Employee Compensation
Employee Recent Compensation Increase
TASB Study Update
Healthcare Cost Historical Data
Every student a learner Every learner a graduate Every graduate a success!

Historical Student Enrollment


Fiscal Year
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016
2016-2017

Enrollment
38,041
38,242
38,608
39,213
39,414
38,675
38,379
38,379

INC/DEC
(283)
201
366
605
201
(739)
PEIMS Projected (296)
325

Every student a learner Every learner a graduate Every graduate a success!

Historical Assessed Values


Fiscal Year
2009-2010
2010-2011
2011-2012
2012-2013
2013-2014
2014-2015
2015-2016

Billions
$10.897
$11.513
$11.163
$11.360
$12.672
$13.792
$14.482

Percentage
9.42%
5.37%
(3.0%)
1.8%
11.5%
8.8%
(Projected) 5.0%

Every student a learner Every learner a graduate Every graduate a success!

Group Tax Rate Comparison


2013-2014
Corpus Christi
ISD

Group
Average

Group Average
(+/-)

Maintenance & Operations

$1.0601

$1.0833

($0.0232)

Interest & Sinking Fund

$0.1773

$0.1670

$0.0103

Total

$1.2374

$1.2503

($0.0129)

Every student a learner Every learner a graduate Every graduate a success!

Revenue Comparison per Pupil


2013-2014
Property
Value

Revenue per Maintenance


Student
& Operations
General Fund
Tax Rate

Austin ISD

$739,122

$8,165

$1.079

CCISD

$288,816

$7,597

$1.061

La Joya ISD

$70,693

$9,162

$1.170

Every student a learner Every learner a graduate Every graduate a success!

Coastal Bend District


Revenue Comparison 2013-2014

Calallen ISD
CCISD
Flour Bluff ISD
Gregory Portland
ISD
Tuloso Midway
ISD
West Oso ISD

Revenue
per Student
General
Fund
$8,236
$7,597
$7,458

Property
Value per
Pupil

Maintenance
& Operations
Tax Rate

$277,325
$288,816
$379,403

$1.17
$1.06
$1.04

$7,893

$245,678

$1.17

$8,346

$483,949

$1.04

$10,365

$310,652

$1.17

Every student a learner Every learner a graduate Every graduate a success!

Coastal Bend District Total Tax Rate


Comparison 2013-2014

$1.17
$1.06
$1.04

Interest &
Sinking
Fund
$.1800
$.1773
$.1385

$1.3500
$1.2374
$1.1785

$1.17

$.1800

$1.3500

$1.04
$1.17

$.2771
$.2000

$1.3171
$1.3700

Maintenance
& Operations
Calallen ISD
CCISD
Flour Bluff ISD
Gregory Portland
ISD
Tuloso Midway ISD
West Oso ISD

Total

Every student a learner Every learner a graduate Every graduate a success!

2013-2014 Actual Data


CCISD

Group
Average

Group Average
(+/-)

Revenue

$7,597

$8,185

($588)

Program Expenditure

$5,439

$5,797

($358)

Programs Include:

Regular Education
Gifted and Talented
Special Education
Bilingual
State Comp
Athletics/Related Activities
HS Allotment
Pre K

Every student a learner Every learner a graduate Every graduate a success!

2013-2014 Program Expenditures


Corpus Christi
ISD

Group Average

Group Average
(+/-)

Regular Education

$3,748

$3,746

Gifted & Talented

$50

$67

(17)

Career & Technical

$182

$207

(25)

Students with
Disabilities

$699

$805

(106)

Bilingual

$14

$115

(101)

State Comp

$423

$470

(47)

66.6%

70.0%

(3.4%)

Athletics/Related

$159

$165

(6)

HS Allotment

$43

$66

(23)

Pre-K

$122

$157

(35)

Total

$5,439

$5,797

(358)

Economically
Disadvantage

Every student a learner Every learner a graduate Every graduate a success!

2013-14 Categorical Allocations


EXPENDITURE CATEGORY

2013-14 CATEGORICAL
ALLOCATIONS

Special Ed (Spend 52% of amount)

$20,056,633

CATE (Spend 58% of amount)

$10,707,378

GT (Spend 55% of amount)


State Comp (Spend 52% of amount)
Bilingual (Spend 52% of amount)
Total

$881,935
$29,539,522
$864,331
$62,049,799

Every
studenta alearner
learner
Every
a graduate
Every
graduate
a success!
Every
student
Everylearner
learner
a graduate
Every
graduate
a success!

2013-2014 Actual Expenditures


ACTUAL
$54,142,490

REQUIRED
$32,265,895

Total Expenditures: $284,203,412

Every student a learner Every learner a graduate Every graduate a success!

ACTUAL vs REQUIRED Expenditures


2013-2014
EXPENDITURE CATEGORY
Special Ed (Spend 52% of amount)

ACTUAL
EXPENDITURES

REQUIRED
EXPENDITURES

EXCESS OF
REQUIRED

$27,485,278

$10,429,449

$17,055,829

CATE (Spend 58% of amount)

$7,156,925

$5,567,837

$1,589,088

GT (Spend 55% of amount)

$1,952,687

$458,606

$1,494,081

$16,994,028

$15,360,551

$1,633,477

$553,572

$449,452

$103,120

$54,142,490

$32,265,895

$21,875,595

State Comp (Spend 52% of amount)


Bilingual (Spend 52% of amount)
Total

Every
studenta alearner
learner
Every
Every learner
Every
graduate
a success!
Every
student
learnera agraduate
graduate
Every
graduate
a success!

Employee Recent
Compensation Increases
School Year

2015-2016

2014-2015

2013-2014

Percentage

Midpoint Increase

3%

Midpoint One-time Stipend

1.5%

Midpoint Increase

3%

Midpoint One-time Stipend

2%

Midpoint Increase

3%

Midpoint One-time Stipend

1.5%

Every student a learner Every learner a graduate Every graduate a success!

TASB Update

Presentation to Trustees - April 25, 2016


Projected Investment - $6.2 million to $9.2
million

Every student a learner Every learner a graduate Every graduate a success!

Healthcare Plan Facts


Premiums Increase Cap
Tier - Plans

2600HDHP PPO3000 PPO5000 PPO750

Employee Only

8.80

28.14

$ 69.30

Employee + Spouse

19.20

$ (98.38)

$ 223.10

Employee +Child

31.68

$ (111.78)

$ 147.76

Employee +Family

80.26

$ (245.76)

$ 259.88

Participation
2600HDHP

PPO3000

PPO5000

PPO750

Total

174

2011

1342

95

3622

Change in Benefits

Network change for the 2600HDHP & PPO3000


Deductible Change for the Savings Choice PPO3000 & PPO5000
Rx Tier Change

Employee share increase of approx. 8% past 5 years


Every student a learner Every learner a graduate Every graduate a success!

2016-2017 Budget Calendar


DUE DATE
Feb 9, T
Feb 12, F

DESCRIPTION
District-wide staffing processes
Enrollment projections for 2016-2017

Mar 14-18
Mar 28, M

SPRING BREAK
CAO to Board of Trustees
Rescheduled Board Meeting

Budget Workshop update, if requested


Review Staffing that will be given to campuses
HR Directors to SET
Distribute Campus Budget Packet with per capita, State comp and Title allocations Dir. of Finance to Principals
and all budget preparation instructions (Campus Budget due 4/27, SCE and Title 1
all posted to function 11 extra duty pay)

Mar 29, T
Mar 30, W

Apr 6, W

Apr 11, M

Apr 22, F

Apr 22, F

Apr 27, W

RESPONSIBLE PARTIES
HR Directors to SET
OAA for enrollment
To HR and Finance

Distribute Department Budget Packet; packet to include current allocations to


departments; all budget preparation instructions and forms; DCIP Tactic forms
(due 4/22)
Regular Board Meeting

Budget workshop update, if requested


o
Revenues
Department Budgets Due (from Apr 6). Adjustments within existing funds for
proper alignment of current programs only, include special populations of Special
Education and CATE

Dir. of Finance to Departments

Deadline for submission of ALL DCIP Tactics(from Apr 6)to be presented to


SET May 3
Deadline for submission of: (From Mar 30)

Campus Per Capita Budget

Not Due: State Comp Per Capita and Title 1 (all posted to function 11 extra
duty pay)

To appropriate: Super/
Deputy/CAO

CAO to Board of Trustees

To Dir. of Finance

Campus to Dir. of Finance

All approved by Campus PDM and aligned with Campus Action Plan

Apr 27, W
May 3, T
May 4, W
May 4, W

Review projected revenue estimatesCertified values prelim until Jul 25 and


Student ADAs until Jun 23
Review and Approve DCIP Tactics submitted at Superintendents Executive
Team Meeting (from Apr 22)
Submit Staffing requirements via Position Control

CAO and Dir. of Finance

Meet with Special Revenue Program Budget Administrators and distribute budget
packets revenue and expenditure worksheets, position control (due 6/8)

Dir. of Finance with Special


Revenue Budget Administrators

Superintendents Executive Team


HR Directors to Dir. of Finance

Every student a learner Every learner a graduate Every graduate a success!

2016-2017 Budget Calendar (contd.)


May 9, M

Regular Board Meeting

Budget Workshop update, if requested


o
Revenues
o
Expenditures for staffing formula
o
New Needs
o
Supplemental Requests

CAO to Board of Trustees

Jun 8, W

Deadline for Special Revenue Budgets (from May 4)

Special Revenue Budget Admin to


Dir. of Finance

Jun 13, M

Regular Board Meeting

Budget Workshop update, if requested

CAO to Board of Trustees

Jun 22 Jul 5
Jul 25, M

SUMMER BREAK
Last day for certification of appraisal roll

Nueces County Chief Appraiser

Jul 25, M

Board meeting to decide public meeting date on budget and proposed tax rate

CAO to Board of Trustees

Jul 23
Aug 12

Publish the Notice of Public Meeting to discuss budget and proposed tax rate.
Notice appears no later than 10 days nor earlier than 30 days before the date of
the public meeting

Dir. of Finance

Aug 8, M

Budget Workshop update, if requested

Potential action for salary adjustments

CAO to Board of Trustees

Aug 22, M

Public Hearing Meeting

Proposed budget

Proposed tax rate


Special Called Meeting

Adoption of 2016-2017 budgets for General Operating, Food Service and


Debt Service

Adoption of the 2016-2017 District Tax Rate

Review of Special Revenue Funds

CAO to Board of Trustees

Every student a learner Every learner a graduate Every graduate a success!

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