Wilcox County Education Budget Process Overview

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

Wilcox County Schools Wilcox County Schools BUDGET BUDGET HEARING #2 HEARING #2 September 11th, 2024 FISCAL YEAR 2024-2025 PROPOSED OPERATING BUDGET Presented by: Mr. Marcus Lennon, Chief Financial Officer

BUDGET PROCESS BUDGET PROCESS 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 (September 4th,2024 and September 11th,2024). 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,2024 3

BUDGET CONSTRAINTS BUDGET CONSTRAINTS AND GUIDELINES AND GUIDELINES 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) 4

FINANCIAL FUNDS FINANCIAL FUNDS 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, 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 5

STATE FUNDING PROCESS STATE FUNDING PROCESS 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 1,101.75 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 that have lower operation costs Higher fund balances in their General Fund 6

FUNCTIONAL FUNCTIONAL EXPENDITURE AREAS EXPENDITURE AREAS The Eight Functional Areas of Expenditures: Instructional Services activities directly with the interaction between teachers and students Instructional Support Services activities providing 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 or programs other than those normally considered day school 7

Wilcox County Wilcox County ADM by School ADM by School ABC Elementary 90.05 J.E. HOBBS Elementary 331.20 F.S. Ervin Elementary 162.45 Wilcox Central High 350.95 Camden School of Arts & Technology 167.10 System Totals 1,101.75 8

Wilcox County Wilcox County Local Match Some funds that are available require a local match in order to receive the funds. Foundation Program Local Match $1,648,790 Capital Purchase Local Match $72,092 9

State Allocations State Allocations Wilcox County school system Wilcox County school system FY 2025 1 of 2 FY 2025 1 of 2 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 Pre-School (State) Public School Fund Capital Outlay Capital Purchase Local Match (3% Sales Tax Mental Health Services Coordinator Grant State Special Education Pre-School $7,166,080 $1,494,630 $193,696 $240,000 $69,694 $19,141 $0 $16,148 $1,729,025 $280,497 $47,399 $0 $310,476 $72,092 $45,000 $0 10

State Allocations State Allocations Wilcox County school system Wilcox County school system FY 2025 2 of 2 FY 2025 2 of 2 Career Coach School Nurse Matrix (Supplemental) Math Coach Career Tech (Supplemental) Textbooks (Supplemental) ABC Elementary Turnaround #1722 ABC Elementary Turnaround #1723 J.E. Hobbs Elementary Turnaround #1722 J.E. Hobbs Elementary Turnaround #1723 $90,000 $34,078 $90,000 $23,926 $38,326 $95,961 $379,351 $341,543 $553,453 11

Federal Allocations Federal Allocations Wilcox County school system Wilcox County school system FY 2025 FY 2025 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 $1,801,903 $142,551 $125,104 $36,166 $418,821 $24,450 $50,000 $48,318 12

Foundation Program Units Total Units Compared to ADM Total Units Compared to ADM Wilcox County Schools FY2025 FY 2024 Change System ADM 1,101.75 1,134.65 - Foundation Program Units Teachers 64.11 65.57 - Principals 5.00 5.00 0.00 Assistant Principals 1.00 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 77.36 78.32 -0.96 13

Foundation Program Foundation Program (State and Local Funds) (State and Local Funds) Foundation Program (State and Local Funds) FY 2025 FY 2024 Change Salaries 4,798,998 4,670,239 128,759 Fringe Benefits 1,818,334 1,753,633 64,701 Other Current Expense ($23,068/unit) 1,951,385 ($23,068/unit) 1,806,697 144,688 Classroom Instructional Support Student Materials ($900/unit) 69,624 ($569.15/unit) 44,576 25,048 Technology ($500/unit) 38,680 ($500/unit) 39,160 -480 Library Enhancement ($157.72/unit) 12,202 ($157.72/unit) 12,352 -150 Professional Development ($100/unit) 7,736 ($100/unit) 7,832 -96 Common Purchase ($100/unit) 7,736 ($0/unit) 0 7,736 Textbooks ($100/adm) 110,175 ($75/adm) 85,100 25,075 Total Foundation Program 8,814,870 8,576,758 395,281 14

State Funds State Funds State Funds State Funds FY FY 2025 2025 FY FY 2024 2024 Change Change Foundation Program Foundation Program- -ETF ETF 7,166,080 7,166,080 6,924,959 6,924,959 241,121 241,121 School Nurses Program School Nurses Program 193,696 193,696 158,472 158,472 35,224 35,224 Salaries Salaries- -1%per Act97 1%per Act97- -238 238 0 0 0 0 0 0 Technology Coordinator Technology Coordinator 69,694 69,694 68,327 68,327 1,367 1,367 Transportation Transportation Operating Allocation Operating Allocation 1,729,025 1,729,025 1,728,826 1,728,826 199 199 Fleet Fleet Renewal Renewal (7,581/bus (7,581/bus) ) 280,497 280,497 (7,581/bus (7,581/bus) ) 151,620 151,620 128,877 128,877 Current Current Units Units 0 0 0 0 0 0 Capital Purchase* Capital Purchase* *310,476 *310,476 *319,482 *319,482 - -9,006 9,006 At Risk At Risk 47,399 47,399 46,926 46,926 473 473 Career Tech Career Tech (O & M) (O & M) 19,141 19,141 19,289 19,289 - -148 148 Total State Funds Total State Funds 9,816,008 9,816,008 9,417,901 9,417,901 398,107 398,107 *Capital Purchase funds are not considered operating revenues. *Capital Purchase funds are not considered operating revenues. 15

State Funds State Funds - - Local Match Local Match Local Funds Local Funds FY FY 2025 2025 FY FY 2024 2024 Foundation Program Foundation Program (10.00 Mills) (10.00 Mills) 1,648,790 1,648,790 (10.00 Mills) (10.00 Mills) 1,494,630 1,494,630 154,160 154,160 Capital Purchase Capital Purchase ( (0.436227 0.436227 Mills) Mills) 72,092 72,092 (0.501013 Mills) 75,039 75,039 - -2,947 2,947 Total Local Funds Total Local Funds 1,720,882 1,720,882 1,569,198 1,569,198 151,684 151,684 16

GENERAL FUND GENERAL FUND PROPOSED BUDGETED PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES REVENUES & OTHER FUND SOURCES FY FY 2025 2025 General Fund State Federal Local Other Revenues Other Financing Sources $14,952,975.96 $10,675,072.00 $418.50 $4,093,229.82 $1,970.64 $182,285.00 17

Projected General Fund Balance FY 2025 Beginning Balance (Projected) Oct 1st: $2,149,918.34 Revenues (Net): $14,952,975.96 Expenditures (Net): $14,876,856.24 Excess Revenues Over/(Under): $76,119.72____ Ending Fund Balance as of Sept. 30th: $2,226,038.06 18

Special Revenue Special Revenue FUND PROPOSED BUDGETED PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES REVENUES & OTHER FUND SOURCES FY FY 2025 2025 FUND Special Revenue Fund State Federal Local Other Revenues Other Financing Sources $4,807,594.68 $0 $4,109,245.58 $204,806.97 $ $493,542.13 19

Projected Special Revenue Fund Balance FY 2025 Beginning Balance (Projected) Oct 1st: $352,941.44 Revenues (Net): $4,807,594.68 Expenditures (Net): $4,298,017.02 Excess Revenues Over/(Under): $509,577.66__ Ending Fund Balance as of Sept. 30th: $862,519.10 20

Debt service PROPOSED BUDGETED PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES REVENUES & OTHER FUND SOURCES FY FY 2025 2025 Debt Service State Federal Local Other Revenues Other Financing Sources $1,384,704 $0 $0 $1,384,704 $0 $0 21

Projected Debt Service Fund Balance FY 2025 Beginning Balance (Projected) Oct 1st: $303,070.00 Revenues (Net): $1,384,703.61 Expenditures (Net): $1,104,882.00 Excess Revenues Over/(Under): $279,821.61__ Ending Fund Balance as of Sept. 30th: $582,891.61 22

Capital Projects PROPOSED BUDGETED PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES REVENUES & OTHER FUND SOURCES FY FY 2025 2025 Capital Projects State Federal Local Other Revenues Other Financing Sources $1,913,065 $590,973 $0 $72,092 $0 $1,250,000 23

Projected Capital Projects Fund Balance FY 2025 Beginning Balance (Projected) Oct 1st: $1,552,222.06 Revenues (Net): $1,913,065.00 Expenditures (Net): $2,674,312.00 Excess Revenues Over/(Under): $(761,247.00__ Ending Fund Balance as of Sept. 30th: $790,975.06 24

Fiduciary expendable trust PROPOSED BUDGETED PROPOSED BUDGETED REVENUES & OTHER FUND SOURCES REVENUES & OTHER FUND SOURCES FY FY 2025 2025 Fiduciary Expendable Trust State Federal Local Other Revenues Other Financing Sources $79,521.00 $0 $0 $79,521.00 $0 $0 25

Projected Fiduciary Fund Balance FY 2025 Beginning Balance (Projected) Oct 1st: $74,952.80 Revenues (Net): $79,521.00 Expenditures (Net): $65,496.00 Excess Revenues Over/(Under): $12,134.00__ Ending Fund Balance as of Sept. 30th: $87,086.80 26

EXIBIT B-I-A GOVERNMENTAL FIDUCIARY FUND TYPES SPECIAL DEBT CAPITAL EXPENDABLE TOTAL DESCRIPTION GENERAL REVENUE SERVICE PROJECTS TRUST (Memo Only) ---------------------------------------- -------------- -------------- -------------- -------------- -------------- -------------- REVENUES STATE REVENUES 10,675,072.00 0.00 0.00 590,973.00 0.00 11,266,045.00 FEDERAL REVENUES 418.50 4,109,245.58 0.00 0.00 0.00 4,109,664.08 LOCAL REVENUES 4,093,229.82 204,806.97 1,384,703.61 72,092.00 79,521.00 5,834,353.40 OTHER REVENUES 1,970.64 0.00 0.00 0.00 0.00 1,970.64 TOTAL REVENUES 14,770,690.96 4,314,052.55 1,384,703.61 663,065.00 79,521.00 21,212,033.12 EXPENDITURES: INSTRUCTIONAL SERVICES 6,320,845.12 768,926.71 0.00 0.00 54,808.00 7,144,579.83 INSTRUCTIONAL SUPPORT SERVICES 2,589,181.20 1,516,412.15 0.00 0.00 0.00 4,105,593.35 OPERATIONS & MAINTENANCE 2,200,463.41 81,726.87 0.00 785,000.00 0.00 3,067,190.28 AUXILIARY SERVICES 1,746,002.47 1,438,026.49 0.00 0.00 4,610.00 3,188,638.96 GENERAL ADMINISTRATIVE SERVICES 927,494.43 393,700.87 0.00 0.00 0.00 1,321,195.30 CAPITAL OUTLAY 0.00 0.00 0.00 1,700,110.00 0.00 1,700,110.00 DEBT SERVICES 0.00 0.00 1,104,882.00 189,202.00 0.00 1,294,084.00 OTHER EXPENDITURES 601,457.48 89,522.93 0.00 0.00 6,078.00 697,058.41 TOTAL EXPENDITURES 14,385,444.11 4,288,316.02 1,104,882.00 2,674,312.00 65,496.00 22,518,450.13 OTHER FUND SOURCES (USES): OTHER FUND SOURCES 182,285.00 493,542.13 0.00 1,250,000.00 788.00 1,926,615.13 OTHER FUND USES 491,412.13 9,701.00 0.00 0.00 2,679.00 503,792.13 TOTAL OTHER FUND SOURCES (USES) (309,127.13) 483,841.13 0.00 1,250,000.00 (1,891.00) 1,422,823.00 EXCESS REVENUES & OTHER SOURCES OVER (UNDER) EXPENDITURES & OTHER FUND USES 76,119.72 509,577.66 279,821.61 (761,247.00) 12,134.00 116,405.99 BEGINNING FUND BALANCE - OCT 1 2,149,918.34 352,941.44 303,070.00 1,552,222.06 74,952.80 4,433,104.64 ENDING FUND BALANCE - OCT 31 2,226,038.06 862,519.10 582,891.61 790,975.06 87,086.80 4,549,510.63 27

Budget Challenges Budget Challenges Current funding may gradually decrease each year due to incremental decreases in student count each year There was a significant decrease in Sales Tax income this 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 need 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 28

Financial Updates for FY 2025 Financial Updates for FY 2025 Special Education Teachers and Speech Therapist will receive a 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 changed last year 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 ESSER Funds will expire as of 9/30/2024 unless there is a contract that will finish before December 15, 2024. There may be unspent ESSER funds re-routed to districts in need. 29

Financial Updates for FY 2025 Financial Updates for FY 2025 cont 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 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. 30

Conclusion - 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. 31