Starkville Oktibbeha Consolidated School District 2022-2023 Budget Presentation
Budget highlights and salary scales for the Starkville Oktibbeha Consolidated School District for the upcoming academic year. Learn about new positions, employee salary increases, tax terminology, and state funding terminology.
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Presentation Transcript
Starkville Oktibbeha Consolidated School District 2022-2023 Budget Presentation July 21, 2022 Greensboro Center 1
School Board Members Wesley Gordon, President Jamila Taylor, Vice President Dr. Debra Prince, Secretary Cassandra Palmer, Assistant Secretary Sumner Davis, Member 2
FY2023 Budget Highlights New Positions Added to Budget Description Funding Assistant Superintendent District Funds Finance Assistant District Funds Receptionist - Transportation Dept. District Funds Softball Coach (2 positions) District Funds Wrestling Coach (2 positions) District Funds Long distance running coach District Funds Girls soccer coach District Funds Evening School Teacher (Half time) District Funds Campus Enforcement Officer West Elem. District Funds Project Manager Learn More Grant Learn More Grant Funds Certified Academic Language Therapist Federal Funds Pre-K Teacher (Sudduth) Early Learning Collaborative Grant/Tax Credit Pre-K Assistant Teacher (Sudduth) Early Learning Collaborative Grant/Tax Credit 3
Teacher Salary Scale (Amounts include local supplements which range from $2,250-$3,250) $43,750 to $63,500 -- A Certificate $45,350 to $69,050 -- AA Certificate $46,450 to $71,100 -- AAA Certificate $47,950 to $74,650 -- AAAA Certificate 4
Employee Salary Increases Teachers and Teacher Assistants Salary increase from the MS State Legislature Salary scale step increases for non-certified staff 5
Tax Terminology Ad Valorem Tax tax based on value of real and personal property Millage Rate amount per $1,000 used to calculate taxes on property 10% of the assessed value is the amount on which taxes are paid Example - $100,000 home 10% = $10,000 $10,000/1,000 = $10 $10 X # of mils = Approximate amount taxpayer will owe (before homestead exemption or any other credits) A millage rate of 66 would = $660 6
State Funding Terminology MAEP Mississippi Adequate Education Program EEF Buildings & Buses Education Enhancement Funds used for maintenance of buildings or buses EEF Instructional Supplies Education Enhancement Funds used to help purchase supplies for teachers Procurement cards issued to each state funded teacher 7
M MAEP Comparison 2022-2023 2021-2022 Increase % Change $24,650,767 $23,522,704 $1,128,063 4.80% 8
EEF Buildings & Buses Comparison 2022-2023 2021-2022 Increase/Decrease $168,777 $168,777 $0 9
TOTAL PROJECTED REVENUES Budget Amount Budget % Local Sources (Ad valorem taxes, extended day and Emerson tuition, daily food sales, other) $30,760,078 33.76% State Sources (MAEP, teacher and TA pay raise allocation, Education Enhancement, Vocational, Homestead Exemption, other) 29,330,554 32.19% Federal Sources (Title I, Title II, IDEA, ESSER, Child Nutrition, other federal grants) 30,790,696 33.79% Sixteenth Section Sources 237,290 0.26% Total Revenues $91,118,618 10
2022-2023 Projected Revenues 0.26% 33.79% 33.76% Local State 32.19% Federal 16th Section 11
TOTAL PROJECTED EXPENDITURES BUDGET AMOUNT BUDGET % Instruction $44,868,375 45.13% Support Services 36,418,385 36.63% Noninstructional Services 5,803,666 5.84% Sixteenth Section 103,108 0.10% Facilities acquisition and construction 6,764,584 6.80% Debt Service Principal 4,589,461 4.62% Interest 865,047 0.87% Other 8,000 0.01% Total $99,420,626 12
2022-2023 Projected Expenditures 6.80% 5.50% Instruction 0.10% Support Services 5.84% Noninstructional Services 16th Section Facilities Acquisition & Construction 45.13% 36.63% Debt Service 13
REVENUES VS EXPENDITURES Projected Revenues Projected Expenditures $91,118,618 99,420,626 Expenditures exceed revenues due to construction and other one-time funds that are currently on hand. No revenue (other than interest) will be received in these one-time funds during the year. However, expenditures are budgeted in order to use the funds on hand. 14
Projected Expenditures Salaries & Fringe Benefits 64% of total expenditures $63,408,214 Facilities Acquisition & Construction 7% of total expenditures 6,764,584 Debt payments 5.49% of total expenditures 5,462,508 15
School Allocations Classroom Supplies and Materials $319,127 Elementary Schools $25 per student + $4.50 per student for art, music and PE supplies/materials Kindergarten classrooms are allocated at least $1,000 per classroom in order to meet accreditation standards Middle/Jr. High School $35 per student + $4.50 per student for art and PE supplies/materials High School $40 per student +$4.50 per student for art and PE supplies/materials 16
School Allocations Allocations are included for the following JROTC Art Competition Speech and debate AP classes 17
School Allocations In addition, principals will have the opportunity to budget for supplemental classroom supplies/materials and equipment from their Title I and other federal program allocations. 18
Teacher EEF Debit Cards (Not included in this budget) Individual teacher debit card to be spent at each teacher s discretion $743 on each card for 2022-2023 Federally funded teachers now eligible Funds must be spent by March 31, 2023. Unspent funds revert to the state 19
LIBRARIES AND MAKER SPACES Library allocation - $137,469 Book orders and book replacements Technology upgrades STEM resources Training for school media specialists Maker Space allocation - $40,500 Manipulatives Technology Robotics 20
TEXTBOOKS & CONSUMMABLES $396,835 New English curriculum for SHS (English II) and Armstrong Jr. High (9th grade) 21
ATHLETICS Athletics $65,000 general fund budget for student athletic insurance, coaches travel, and office supplies $213,000 to be transferred to Athletic Activity Fund to help fund student athletic supplies, field maintenance and travel expenses for student sports, including the cost of drug screening Memorial Brick Fund Funded by Donor Revenue - $49,461 current fund balance 22
BAND, CHORUS, and THEATRE Band $97,875 Band camp expenses, instrument repair, student travel and band supplies Funding of a portion of future band uniform replacement Chorus $47,936 Choral workshops, choral auditions, festivals, choral supplies Partnership Middle School Armstrong Jr. High School Starkville High School Theatre $11,600 Scripts, performance rights, choreography, costume and prop rental/lighting Partnership Middle School Armstrong Jr. High School Starkville High School 23
COUNSELORS & PRINCIPALS OFFICE Counselors Supplies @ $200 per counselor Travel @ $600 per counselor Principals Office $10 per student for supplies Travel @ $500 per principal Additional travel funds in the amount of $1000 allocated to West Elementary due to the location of the school facility. Additional travel funds in the amount of $3,000 allocated to Starkville High School for administrative travel to extra- curricular activities. 24
OPERATION & MAINTENANCE OF PLANT $5,667,077 Maintenance shop salaries and fringe benefits Custodial staff salaries and fringe benefits Utilities Operation and maintenance supplies/materials Purchased services for outside repairs Property and liability insurance HVAC unit replacement School furniture replacement 25
TRANSPORTATION $4,074,157 Bus driver salaries and fringe benefits Bus shop salaries and fringe benefits Gasoline Repair parts and supplies for bus shop Purchased services for repairs done outside the bus shop Purchase of 5 new school buses 5 additional school buses will be purchased with Sixteenth Section loan proceeds 26
SECURITY $919,432 Security staff salaries and fringe benefits Purchased services Travel Supplies 27
TECHNOLOGY $1,727,891 Technology staff salaries and fringe benefits Computer purchases Technology equipment replacement Technical services 28
ADVERTISING/DIGITAL MEDIA $182,419 Public information staff salary and fringe benefits Professional services for social media Professional photography services Supplies and items used for advertising 29
EEF BUILDINGS AND BUSES REVENUE $168,777 Used for payments on debt service These funds were originally pledged by both Starkville School District and Oktibbeha County School District 30
DISCOVERY CENTER Connecting home, school and community with excellence Learning Collaborations MakerSpaces 21st Century School Libraries and Media Centers Discovery Street summer and after school childcare Discovery Blastoff summer camps Etc. 31
DISCOVERY CENTER Family Services 5 evidence-based factors Parental resilience Social connections Concrete support in times of need Knowledge of parenting and child development Social and emotion competence of children Project Care Families Strengthening Families Project PEACE 32
DISCOVERY CENTER School Services Provides support services that impact the school day. Project Help 21st Century Community Learning Centers Reading to Succeed Early Learning Collaborative safeSPACE 33
DISCOVERY CENTER Community Services collaboration with community leaders, organizations, and agencies to strengthen families thereby impacting student success. Excel by 5 Connecting to Community Resources 34
OTHER BUDGETS School Food Service & Summer Feeding Program Federal Programs (Title I, Title II, ESSER, etc.) IDEA & Preschool Other Grant Funds School Activity Funds THE TOTAL 2022-2023 BUDGET CONSISTS OF 72 INDIVIDUAL BUDGETS 35
TWO MS CODE SECTIONS THAT PERTAIN TO BUDGETING AND BUDGET MANAGEMENT Section 37-61-19 Expenditures shall be limited to budgeted amounts; personal liability for excess. Section 37-61-21 Revision of budget 36
EXPENDITURES PER PUPIL Starkville- Oktibbeha School District Ranking in State (High to Low) Year 2015-2016 $10,789.90 #39 2016-2017 $10,712.34 #50 2017-2018 $11,274.97 #36 2018-2019 2019-2020 $11,996.69 $12,133.02 #33 #39 2020-2021 $13,391.05 #42 Projected 2021-2022 $14,749.00 Unknown 37
Projected Ad Valorem Taxes for 2023 Year Operational ad valorem/homestead Base Year runs from October 1, 2021 September 30, 2022 We estimate collections in July, August and September 2022 Combined Projected Base $23,966,262 Homestead Exemption estimated based upon prior year collections - $359,182 New programs allowed under MS Code section 37-57-104 - $481,663 Any additional increase due to estimated ad valorem tax on new property Projected operational ad valorem/homestead request of $24,897,925 Projected increase in mill value should be sufficient to cover the request without an increase in the mills levied 38
Projected Ad Valorem Taxes for 2023 Year Debt Service ad valorem Limited tax notes (3 mill levy) General obligation bonds 2 Qualified School Construction Bonds 1 issued as a limited tax note and the other issued as a general obligation bond Requirements for the 2022-2023 year Projected Balance in debt service funds: $4,051,668 Requirements for principal and interest payments for 2022- 2023 fiscal year: $5,462,508 Projected funds needed for debt payments due within county s tax year but after end of 2023 school district fiscal year: $3,115,931 Projected request: $4,526,771 39
Projected Ad Valorem Taxes for 2023 Year - Recap Projected Operational Request $24,897,925 (includes homestead of $359,182 and ad valorem of $24,538,743) Projected Debt Service Request $4,526,771 Projected Request for support of Millsaps Vocational $452,677 Total Projected Request $29,877,373 40
Net Effect Any increase will be due to Estimated ad valorem tax on new property added to tax roll Increase in local contribution as allowed under MS code section 37-57-104 ($481,663) Net effect = the projected increase in mill value should cover the increased projected request without the levying authority having to increase the number of mills levied 41
Conclusion Public Comments 42
