Wilcox County Board of Education Budget Process Overview

Wilcox County Board of Education 1 Superintendent Dr. Andr P. Saulsberry asaulsberry@wilcox.k12.al.us Secretary Sheria Morgan Telephone: 334.682.4716 Fax: 334.682.4179 Board Members Synauri Boykin, President Bernard Martin, Vice President Lester Turk Fran Gaston Cook Shelia S. Dortch Joseph Pettway

WILCOX COUNTY SCHOOLS BUDGET HEARING #2 SEPTEMBER 13TH 2023 FISCAL YEAR 2023-2024 PROPOSED OPERATING BUDGET Presented by: Mr. Marcus Lennon, Chief Financial Officer

BUDGET PROCESS 3 The budget process is interactive and inclusive. Department heads have input in the preparation of their respective budgets. District is required to hold two public hearings (August 9th,2023 and September 13th,2023). Board members and employees are encouraged to routinely make suggestions that are considered for implementation. Board members must approve the budget. Board Approved Annual Budget is due by September 15th,2023

BUDGET GUIDELINES 4 While preparing the budget, consideration was given to accommodate guidelines enacted by the following agencies: Alabama State Department of Education Alabama State Legislature U. S. Department of Education Cognia, Inc. (Formerly AdvancED)

FINANCIAL FUNDS 5 General Fund General operations of the local school district, e.g. State Funds, Property Taxes and Local Appropriations Special Revenue Fund Federal programs and funds designated for a specific purpose, e.g. Title I, Title II, Title IV, Title V-B, Cares Act, ARP, ESSER, and CNP. This also includes Local School Pubic Funds. Capital Projects Fund Acquisition or construction of major capital expenditures (Mostly $5K or more) Debt Service Fund Payments of long-term debt Fiduciary Fund Non-public local school activity monies

STATE FUNDING PROCESS 6 State funds districts based on student enrollment. Each district receives a proportionate share of State funding based on enrollment. WCS was funded based on an enrollment of 1,134.65 students. The difference in the quality of education in terms of funding is then a product of local support. Districts that provide more local support in the form of AD Valorem Tax per pupil have the following advantages: Lower student-teacher ratios Enhanced opportunities for students Updated facilities which have lower operation costs Higher fund balances in their General Fund

FUNCTIONAL EXPENDITURE AREAS 7 The Eight Functional Areas of Expenditures: Instructional Services activities directly with the interaction between teachers and students Instructional Support Services activities proving supervision and/or support to facilitate instruction Operation & Maintenance activities concerned with keeping the physical plant open, comfortable and safe, maintaining the grounds, buildings, and major equipment Auxiliary Services activities of a subsidiary capacity and lending assistance to the educational process General Administrative Services activities concerned with establishing and administering policy for operations Capital Outlay activities of acquiring land, buildings, improvements, construction, architecture and engineering Debt Services activities involved in servicing the long term debt(s) of the school system Other Expenditures activities of programs other than those normally considered day school

WILCOX COUNTY ADM BY SCHOOL 8 ABC Elementary 101.00 J.E. HOBBS Elementary 322.60 F.S. Ervin Elementary 153.10 Wilcox Central High 392.45 Camden School of Arts & Technology 165.50 System Totals 1,134.65

WILCOX COUNTY LOCAL MATCH 9 Some funds that are available require a local match in order to receive the funds. Foundation Program Local Match $1,494,900 Capital Purchase Local Match $75,039

STATE ALLOCATIONS WILCOX COUNTY SCHOOL SYSTEM FY 2024 10 Foundation Program- Regular Foundation Program- Local Match (3% Sales Tax) School Nurse Program Alabama Reading Initiative Technology Coordinator Career Tech O&M ESL - State Gifted Education Transportation Operations Transportation Fleet Renewal At-Risk Program JAG Public School Fund Capital Outlay Capital Purchase Local Match (3% Sales Tax Mental Health Services Coordinator Grant State Special Education Pre-School Career Coaches $6,924,959 $1,494,63 $158,472 $240,000 $68,327 $19,289 $0 $13,507 $1,728,826 $151,620 $46,296 $75,000 $319,482 $75,039 $45,000 $15,025 $95,881

FEDERAL ALLOCATIONS WILCOX COUNTY SCHOOL SYSTEM FY 2024 11 Title I-A Title II Title IV Title V-B Rural & Low Income Special Education IDEA Part B Special Education IDEA Pre-School McKinney Vento Homeless Career Tech Basic Grant ARP ESSER III ARP Homeless ARP Special Education ARP Special Education Pre-School $1,640,996 $160,515 $118,405 $38,888 $450,345 $26,290 $50,000 $51,955 $4,250,000?? $46,352?? $83,024?? $6,080??

FOUNDATION PROGRAM UNITS 12 Total Units Compared to ADM Wilcox County Schools FY2023 FY 2024 Change System ADM 1,211.75 1,134.65 -77.10 Foundation Program Units Teachers 69.98 65.57 -4.41 Principals 5.00 5.00 0.00 Assistant Principals 0.50 0.50 0.00 Counselors 3.00 3.00 0.00 Librarians 3.50 3.50 0.00 Career Tech Director & Counselor 0.75 0.75 0.00 Total Units 82.73 78.32 -4.41

FOUNDATION PROGRAM (STATE AND LOCAL FUNDS) 13 Foundation Program (State and Local Funds) FY 2023 FY 2024 Change Salaries 4,777,523 4,670,239 -107,284 Fringe Benefits 1,819,402 1,753,633 -65,769 Other Current Expense ($21,175/unit) 1,761,868 ($23,068/unit) 1,806,697 54,889 Classroom Instructional Support Student Materials ($900/unit) 74,457 ($569.15/unit) 44,576 -29,881 Technology ($350/unit) 41,365 ($500/unit) 39,160 -2,205 Library Enhancement ($157.72/unit) 13,048 ($157.72/unit) 12,352 -696 Professional Development ($100/unit) 8,273 ($100/unit) 7,832 -601 Common Purchase ($0/unit) 0 ($0/unit) 0 0 Textbooks ($75/adm) 90,882 ($75/adm) 85,100 -8,425 Total Foundation Program 9,431,156 8,576,758 --157,169

STATE FUNDS 14 State Funds FY 2023 FY 2024 Change Foundation Program-ETF 7,095,918 6,924,959 -289,253 School Nurses Program 137,019 158,472 21,453 Salaries-1%per Act97-238 0 0 0 Technology Coordinator 66,840 68,327 1,487 Transportation Operating Allocation 1,602,123 1,728,826 126,703 Fleet Renewal (7,581/bus) 113,715 (7,581/bus) 151,620 21,453 Current Units 0 0 0 Capital Purchase* *344,386 *319,482 -24,904 At Risk 51,992 47,811 -4,181 Career Tech (O & M) 19,163 19,289 126 Total State Funds 9,431,156 9,421,096 -2,310 *Capital Purchase funds are not considered operating revenues.

STATE FUNDS - LOCAL MATCH 15 Local Funds FY 2023 FY 2024 Foundation Program (10.00 Mills) 1,490,900 (10.00 Mills) 1,494,630 -3,290 Capital Purchase (0.525333 Mills) 78,298 (0.501013 Mills) 75,039 -3,259 Total Local Funds 1,569,198 1,569,198 471

GENERAL FUND PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES FY 2024 General Fund State Federal Local Other Revenues Other Financing Sources 16 $13,410,635.05 $10,046,301.04 $450.00 $3,290,136.00 $0 $73,748.01

PROJECTED FUND BALANCE FOR GENERAL FUND 17 Beginning Balance (Projected) Oct 1st: $2,392,519.9 Revenues (Net): $13,410,635.05 Expenditures (Net): $12,912,663.36 Excess Revenues Over/(Under): $497,971.69 Ending Fund Balance: $2,890,491.60

SPECIAL REVENUE PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES FY 2024 SPECIAL REVENUE State Federal Local Other Revenues Other Financing Sources 18 $8,988,970.97 $0 $8,181,405.17 $276,834.48 $26,255.72 $504,475.60

PROJECTED FUND BALANCE FOR SPECIAL REVENUE 19 Beginning Balance (Projected) Oct 1st: $178,525.00 Revenues (Net): $8,988,970.97 Expenditures (Net): $8,478,085.25 Excess Revenues Over/(Under): $510,885.72 Ending Fund Balance: $689,410.72

DEBT SERVICE PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES FY 2024 20 Debt Service State Federal Local Other Revenues Other Financing Sources $1,210,091 $0 $0 $1,144,936.25 $0 $0

PROJECTED FUND BALANCE FOR DEBT SERVICE 21 Beginning Balance (Projected) Oct 1st: $41,062.00 Revenues (Net): $1,210,091.00 Expenditures (Net): $1,144,936.25 Excess Revenues Over/(Under): $65,154.75 Ending Fund Balance: $106,216.75

CAPITAL PROJECTS PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES FY 2024 CAPITAL PROJECTS State Federal Local Other Revenues Other Financing Sources 22 $546,141.00 $471,102.00 $0 $75,039.00 $0 $0

PROJECTED FUND BALANCE FOR CAPITAL PROJECTS 23 Beginning Balance (Projected) Oct 1st: $148,560.00 Revenues (Net): $546,141.00 Expenditures (Net): $437,575.02 Excess Revenues Over/(Under): $108,565.98 Ending Fund Balance: $257,125.98

FIDUCIARY EXPENDABLE TRUST PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES FY 2024 24 Fiduciary Expendable Trust State Federal Local Other Revenues Other Financing Sources $165,260.00 $0 $0 $165,260.00 $0 $0

PROJECTED FUND BALANCE FOR FIDUCIARY EXPENDABLE TRUST 25 Beginning Balance (Projected) Oct 1st: $77,416.00 Revenues (Net): $165,260.00 Expenditures (Net): $160,219.00 Excess Revenues Over/(Under): $5,041.00 Ending Fund Balance: $82,457.00

FEDERAL CARES ACT ALLOCATIONS ALLOWED USES OF FUNDS 26 *Safely Reopening Schools and Safe Operations *All schools receiving ARP ESSER funds must reserve 20 percent of the funds for evidence-based interventions to address learning loss. These interventions may address students' social, emotional and academic needs and the disproportionate impact of underrepresented student subgroups *Professional learning opportunities to improve education and principal effectiveness *Purchasing supplies to sanitize and clean the LEA's facilities *Repairing and improving school facilities to reduce the risk of virus transmission and exposure to environmental health hazards (A/C Units, Air Purifiers etc ..) *Training and professional development on sanitizing and minimizing the spread of infectious disease

Budget Challenges 27 Current funding has gradually decreased each year due to incremental decreases in student count each year The cost of goods and services are increasing at a higher rate than our revenues. We are facing issues with rising inflation and equipment costs We are also facing issues with delayed shipping of equipment and supplies We will have to continue to seek more options to increase our local revenue As we move forward, we must seek options to reduce expenditures with limited impact on the students to remain solvent. Any additional allocations and/or carryover that is awarded after budget submission will be addressed with our 1st Budget Amendment

Financial Updates for FY 2024 28 Special Education Teachers and Speech Therapist will receive a $1,000.00 Stipend (State Funded) District can pay it in lump sum, Bi-Annually, or per contract. Recommend putting cameras in Special Education Classrooms if funding is available Bid Law has changed Minimum has changed from $15,000.00 to $40,000.00 Public Works has changed from $50,000.00 to $100,000.00 Rolling Reserve Act Competitive Grant w/ Governors Office. It awarded up to $5 million per Legislator Districts will receive $7,500.00 for athletic trainers All sporting events must have an option to pay for tickets with cash or card in person.

Financial Updates for FY 2024 cont .. State Mandated pay raise of 2% will be implemented as of October 1st. Support Staff has to make at least $15.00 per hour We have adjusted our salary schedule to comply FY 2024 CIS Funds will be pre-funded in August ($431.85 per unit) We should be receiving a school safety grant approval soon. We will use $2 million dollars awarded to us as supplemental Fleet Renewal to purchase 17 new school buses. Nurses Salary Matrix has been adjusted/increased to compete with medical centers. All sporting events must have an option to pay for tickets with cash or card in person. 29

Conclusion 30 - If you have any comments or questions, there will be response forms available. Please submit the finished form no later than 10 days after the budget hearing date.