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2014-04-24 Joint Work Session BOROUGH ASSEMBLY/SCHOOL DISTRICT BOARD JOINT WORK SESSION AGENDA Thursday, April 24, 2014 School District Conference Room 6:30 p.m. (Borough Chairing) Joint work sessions are informal meetings of the Borough Assembly and School Board where elected officials discuss issues that affect residents. Although additional items not listed on the joint work session agenda are sometimes discussed when introduced by elected officials, staff, or members of the public, no formal action is taken at joint work sessions and items that require formal action are placed on a regular Borough Assembly and/or School Board meeting agenda. Public comments at work sessions are NOT considered part of the official record. Public comments intended for the "official record"should be made at a regular Borough Assembly or School Board meeting. Page 1. CITIZENS COMMENTS 2. AGENDA ITEMS 2 - 5 A. Facilities Renewal and Replacement Funding and Capital Improvement Plan (CIP) List. FY 2016 Six Year Capital Improvement Plan DRAFT.pdf 6 - 132 B. KIB School District FY2015 Budget Presentation ati FY15 Budget Handouts - JWS 4.24.14.pdf FY15 Budget Memo to Borough Manager 4.24.15.pdf FY15 Budget Presentation to KIB 4 24 14.pdf FY15 Proposed Budget Memo 4.21 .14 revised.pdf SD Budget PH Information.pdf FY2014-01 Establishing the Funds to the Kodiak Island Borough School District for FY2014.pdf FY15 Preliminary Budget Document for KIB 4.24.14.pdf Page 1 of 132 m v cs m a> m FY- 2016 DRAFT Capital Budget to Six-Year Capital Improvement Plan N a District: Kodiak Island Borough Date: 419/2014 Page 1 of 4 Pages ,� District Project Primary Year for which funding Is being requested Estimated Cost Priori Location and Descri.tion Purpose CD Larsen Bay School Root Replacement C T 2 East Elementary School Roof Replacement a C a a co 3 East Elementary,Main Elementary and Kodiak N Middle School UST Replacement D a 4 Chiniak School,Pod Lions School and Karluk School -UST Replacement D V tU 5 East Elementary and Peterson Elementary- Flooring Replacement D B 6 Akhiok School and Ouzinkie School-Flooring P Replacement D I hereby certify that the information presented is true and correct to the best of my knowledge. Signed Date Superintendent Submit with OP Application Form 005.13-o68 .p 4J N o N m v (D N m FY-_2016 Capital Budget DRAFT ai Six-Year Capital Improvement Plan m a District Kodiak Island Borough Date: 4/9/2014 Page 2 of 4 Pages District Project Primary Year for which funding is being requested Estimated Cost Priorit Location and Descri•tion Pur•ose CU W { - 7 Kodiak Middle School North Star Elementary - �� • _ _,._z and Peterson Elementary HVAC Controls C Replacement l C 8 Kodiak Middle School Fire Panel Replacement (p 9 East Elementary in[eriorRenovation- [D Casework,Fixtures,Doors and Hardware C a a 10 Kodiak Middle School-Replace Elevator Contro rotts 0 V SD 11 Larsen Bay School and Port Lions School- HVAC Equipment and Controls Replacement c 3 27 42 Peterson Elementary-Pare Parking Lot O F I hereby certify that the information presented is true and correct to the best of my knowledge. Signed Date Superintendent Submit with OP Application Form rirx,n-068 mv z 0 0 1St T tU C) tV CP ."0 CD D CD FY-_2016_Capital Budget DRAFT m Six-Year Capital Improvement Plan to a District: Kodiak Island Borough Date: 4/9/2014 Page 3 of 4 Pages 73 CD `District Project ' Primary Year for which funding is being requested - Estimated Cost sir Priori Location and Descri aion Purpose @c co 13 Main Elementary-Upgrade Crossing Lights P A 'n _ C T4 Akfiipk,Chiniak,and Stariuk Schools- a Earthquake Mitigation Plan•Remove Uphill A 5 Slopes _ . CO 15 District Wide Earthquake Mitigation Plan- 4) Suspended Ceiling Upgrade A a 6 Middle School Earthquake Mitigation Plan W Replace Retaining Wall A V f 17 North Star and Peterson Elementary-install 4 Emergency Power c -a- _ '6 District Wide-Install/Enhance Security Video O 18 Surveillance A I hereby certify that the information presented is true and correct to the best of my knowledge. Signed Date Superintendent Submit with CIA Application rot Yo5-n-osa w m to Z a a o b N m N I, v co FY-_2016 Capital Budget DRAFT Six-Year Capital Improvement Plan a District: Kodiak Island Borough Date: 4/9(2014 Page 4 of 4 Pages 70 District Project Primary Year for which funding is being requested Estimated Cost W and Descrntion Purose Priori Location 19 ea anof Park-Renovation of Field and Track '11 20 District Wide Playgorund Replacement t1 A 5 tL1 01 a. t7 m a . 3 0 I hereby certify that the information presented is true and correct to the best of my knowledge. Signed Date Superintendent Submit with OP Application Form ads-WOOS 1' co rn to co 4t CO to 0 0- 00 Kodiak Island Borough School District FY15 Budget P. (n Presented April 24,2014 esti KM Assembly/KIBSD BOE -R miniature-{ Antttpale4l ;Re 770. _ N DESCRIPTION FY12 FY13 ADOPTED Winter Revision $185 BSA '"`-,-“cs„1_5.095A= ACTUAL ACTUAL FY2014 FY2014 FY2015 ftY2015 I 01 BUDGET BUDGET BUDGET ,., _,;BUDGET_} 03 LOCAL.REVENUE SOURCES: April21,2014 g '-"' """""7-1 a Annual Appropriation 9,403,817 9,489.764 9795,870 9,795,870 10,317,950 X10,288,8,7-„4 ro In-kind Services 846,533 760,586 853,850 853,850 853,850 I c$$53.850 Use of Facilities 28,869 58,882 65,000 65,000 65,000 65,000 'D AcademlcAlhlelic Fees 12.880 11,000 11,000 11,000 11,000 , 11,000 tp Village Rent 5,625 5,000 6,000 6,000 6,000 'L6,0 M Use of Fund Balance: I CD Designatedatndesigetared . • 500,000 500,000 500,000 ,500,900 0) E-Rate Reimbursements 1,268,361 1,367,823 1,542,140 1.542,140 2,195,100 ... _2,195;100` p Sub-total Local Sources 11,596.358+ 11,746,544 12,773,860 15,267,190 13,948,900 '=2,13,919,824; O STATE SOURCES; , Foundation 23,459,703 26,317,940 25,315,381 25.665,383 26,657,071 1 ':26.346,0004 State Military Contract 879,582 879,582 879,582 879,582 679,582 ; '679,582' Quality Schools 80,854 83,883 80,000 80,000 80,000 , eo;000� Supplemental Stale Aid-Fixed Costs&Energy 415,089 527,358 530,393 530,393 525,000 1 ;5250001 TRS On Behalf 4,991,480 6,269,498 6,637,819 6,637,819 6.731,385 Y8,731,385 PERS On Behalf 718,008 889,144 862,360 882,360 898,579 .1. 4898,6791 Other State Revenue-HB278 Off Model$43M 446,329 446,329 913,912. Subtotal State Sources 30,544,716 34,967,405 34,751,684, 35,101,866 35,771,617 :-7-36,374;460' FEDERAL SOURCES; --- ----T Impact Aid-Military(thru State) 1,879,120 1854,042 1,320,087 1,320,087 1,200,000 1,200, 1' 00 Impact Aid-Military Spec Ed(thru State) 22,448 18,440 25,000 25,000 18,000 i- - °'•10;0001 Department of Defense 100,342 96,059 100,000 81.778 80,000 80,0 X Impact Aid-Direct - 57,144 2,000 2,000 2,000 ; -,..,,,,......-_,2,000, Sub-total Federal Sources 2,030,122 1,627,000 .1,447,087 -: 1,428,865' 1300,000 °"a'w 1',300,000; OTHER SOURCES: - /- Indirect Cost Factor 207,436 234,326 175,992 175,992 180,000 .. . 180,0 Sub-total Other Sources 207,436 • 234,326' r 175,992 . .175,992 , 180,000. rrn--° •ge0,000: TOTAL REVENUE 44 378,632 48,561,146 . 49148,803. ', 51',973,913 51',200,517; T-7..:... 61;774;282; Expense --,- 1f'^c^ert 'ii 125;404r810; 27862,483' 27'S35�823 m+27-,68'1050 2833Q'944 28,336;944 ( class I • 10,222871 1 '6441;539 il 11 2279 1 I{ a 454,,968 It( 21 936;8 111,936,078 IS N !=1 on persan`nC.:-...,.......u, , . 4 .:. . .,8,292,750,': 1 .10,266,8481 _.310,384,9981 ILL-1037.894 i�"...:.11!;568;212 • '111:568212 C) 43,920,431 49,370,869 49,140,003 51,973,913 51,841,234 51,841,234 I rn l? .. -.. - Oren Reverxra:.'. I. 7111 ,. v.'t:• tl N co AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula Estimate PROJECTED FY15 As of 4-24-2014 Based On DEED Certified Enrollment January 2014 ADJUSTED SCHOOL Estimated 20 Day Enrollment FORMULA ADM Akhok 22 39.60+(1.62'(22-20)) 42.84 Chiniak 11.3 39.60 39.60 Danger Bay 0 0 0.00 Kaduk 11 39.60 39.60 Larsen Bay 14 39.60 39.60 Old Harbor 31 55.B0+(149'(31.30)) 57.29 Oulzinkie 33 55,80+(149'(33-30)) 60.27 Port Lions 20,45 39.60+(1.62120.20)) 40.33 East 290.25 326,10+(.971280.250)) 355.44 Main 231.12 218.10+(1.08'(231.150)) 305.71 North Star 223,31 218.10+(1.081223-150)) 297.27 Peterson 243.75 218.10+(1.08'1244'150)) 319.35 KMS 494.9 471.6+(.92'(495-400)) 558.91 KHS/Learning Center 765.2 793.60+(.841754-750)) 806.37 2.381.28 2,962.58 Correspondence 101.62 2,482.90 DiiiPidLCosGF.actor -�d;289l� Total After Adjustment for District Cost Factor 3,81 8,77 Spec TalNeeds Factor . .. - -'1?2 Total Alter Adjustment for Special Needs Factor 4582.52 Vocataoal.Ed lion Factor A11.015=111 Total Atter Adjustment for Voc Ed Funding Factor 4,65126 Spied7aLEduc ntihllbterieive'Faarif,,(445131 5(2.1111•11 Adjusted Students+Special Education 5,223.26 Correspcndencel(101(62 d90) .. ' ' lC458 Total District Ad,usted ADM 5,314.72 Base'Srudeid'Allc at(onvalue . • 5830 Basic Need $30,984,806 Required Local Effort(.00265 mils x FY13 Assessed Valuation) $4,016,219 =.00265 x$1,515,554,400 FY14 Impact Aid Received $1.919431 Impact Aid Percentage(required local effort/maximum allowed local ehort) 36.04% (44,016,219/511,142,724) Deductible Impact Aid $622,587 (($1,796,696'.90) 36.04%) Regular State Aid FY 15(=Basic Need-Required Local Effort-Deductible Impact Ad) $26,346,000 Page 7 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Borough Revenue Cap Estimate FY 2015 Required and Maximum Local Contribution Estimates PROJECTED FY15 As of 4.24.2014 �° c Usmg•FY1S BSAV of$5,680.$DCFiof 1 289 ,mot; Estimated Required FY 15 Contribution Options(The Lesser of the Following Two) A.2013 F_,0111ax:Valuen2_65 Mills $1,515,554,400.00 x.00265 54,016;21,9 B.FY 14 Basic Need x.45% = $30,984,806.00 x.45%= $13,943,163 Estimated Additional Allowable Local FY 15 Contribution Options(The Greater of the Following Two) A.23%givo Basic Need is :', $30;984,806.00 --x.23 - r $7,126,505,'_ B..002 of 2013 Tax Base= $1,515,554,400.00 x.002= $3,031,109 Estimated Maximum Local Contribution Allowable FY15(The Sum of the Following Two) Required Local Contribution= $ 4,016,219 Additional Allowable Local= $ 7,426,505 Total EstimatedA:FY-S Maximum AlldwableiLocatgontribution e} $11,142f724 KIB Approved Support FY 14 $ 10,649,720 Percentage of FY15 Max 95.58% Amount Below Cap FY 15 $493,004 Page$of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School District Office of the Superintendent 722 Mill Bay Road Kodiak, AK 99615 April 24,2014 Bud Cassidy,Manager Kodiak Island Borough 710 Mill Bay Road Kodiak,AK 99615 Dear Mr.Cassidy, The Board of Education approved the Kodiak Island Borough School District's FY15 Budget at their Regular Meeting of April 21,2014. Thu action was taken in order to meet the requirement of the Borough Code of Ordinances,Section 3.15.030, and Capital program,Item B.,which stales, "The school district shall submit to the manager the proposed budget and local.support requirements for the school by the thirtieth of April so the major flouting can be incorporated into the borough budget and budget message." When the FY15 budget timeline was adopted by the Board of Education in December2013 it was anticipated that the legislature would have determined the funding level for education in time to allow the board of education to consider a balanced budget. Unfortunately final legislative action was not taken before the regular legislative session ended. The question of education funding through 1413278 was sent to the House/Senate Free Conference Committee for consideration. As of I:00p.m today,4/24/2014 the committer had tentatively agreed upon the details of 11B278.It is currently being considered for final ratification by the legislative body. The budget approved on April 21,2014 by Kodiak Island Borough School District's Board of Education was based on the assumption that increased state funding would come in the amount of$185 per ADM on the Base Student Allocation. That assumption provided for a Maximum Allowable Local Contribution from the Borough of $11,171,800, The Board of Education approved the FY 15 request of KtB's local contribution to the maximum allowable amount of$11,171,800. This presentation would have left the district with a budget shortfall of S640,717. This shortfall would be made up through reduction of staff of 2.5 certified teachers and 6 to 8 classified positions,as well as a reduction of the Curriculum&-Instruction non-personnel budget in the amount of$200,000. Based on the current status off-114278 the BSA increase is in the amount of$150 per ADM, 'Phis amount flows through the foundation formula and provides for a Maximum Allowable Local Contribution of$11,142,724.The provisions of 11E3278 also provide fur additional funding in the form of a one-time rant for FY15 outside of the BSA. The total one-time grant allocation of$42.99M is to be distributed through the funding formula. Also an increase of UM of the BSA for the funding amount for correspondence students is included in the current version of 1-1B278. Bottom line estimate for FY15 funding for Kodiak Island Borough School District leaves the district with a deficit of$66,953 including local contribution in the amount of$11.142324(increase of$493,004 over FY 14 local contribution). This would essentially allow the district to move into FY15 with no budgetary staffing cuts and a small adjustment to the Curriculum&Instruction budget. Kodiak Island Borough School District will prepare current documents representing these calculations and plans to hold a special board meeting to approve these funding adjustments on May 5,2014. Should you have any questions or concerns regarding our budget information,please contact Chief Business Officer Lisa Pearce at 481-6105. Stewart Mebonald Superintendent Page 9 of 132 KIB School District FY2015 Budget Presentation w CD C) 0 0 Kodiak Island Borough School District FY 15 Budget Joint Work Session Thursday, April 24, 2014 6:30 pm Central Services Conference Room Presentation of Balanced Budget to Kodiak Island Borough Assembly 0.000008 n y m N co CO ts4.7, 7Ac Tilt ".7 -5p'a ."°'L._.., / 'e ,.._.. ,1M7iR°r......7.,w d x 6 Tarr7r d • FY 15 Budget Timeline: Monday,January 20, 2014 7:00 pm - Regular Meeting— Borough Assembly Chambers N Review of Governor's Budget - Public Comment O_ Monday, January 27, 2014 7:00 pm — Budget Committee Meeting—Central Services W Conference Room - Projected Roll-over Budget Presentation— o- Public Comment to N Monday, February 3, 2014 3:30 pm —Work Session —Old Harbor School and VTC in Central Services Conference Room - Updates and Legislative w Ply-in Talking Points Discussion— Public Comment ET February 8-I 1. 2014 AASB Legislative Fly-in, Juneau O Monday, February 17, 2014 7:00 pm - Regular Meeting— Borough Assembly Chambers Roll-over Budget Update— Public Comment Monday, March 3, 2014 7:00 pm— Budget Committee Meeting—Central Services Conference Room - District Strategic Initiatives and Costs— Public Comment Monday, March 10, 2014 7:00 pm — Work Session —Central Services Conference Room Public Comment March 22-24, 2014 AASB Legislative Fly-in. Juneau Monday, March 31,2014 7:00 pm - Regular Meeting— Borough Assembly Chambers n -C Recommended Balanced Budget Presentation - Public Common Monday, April 14, 2014 7:00 pm —Work Session—Central Services Conference Room —Public Comment u Monday, April 21, 2014 7:00 pm - Regular Meeting—Borough Assembly Chambers r` BOE Final Adoption - Public Comment .� rn Thursday, April 24, 2014 Present Budget to Kodiak Island Borough N Op to t7 n- o 0 0 Kodiak Island Borough School District Minimum Anticipated T Y 15 Budget DESCRIPTION sits ESA /1 BUDGET "L ypCAL REVENUE SOURCES: Apn121,2014 N 0 Annual Appropriation 10,317,950 $11,171,800 In-kind Services 853,850 Local Contribution CTI Use of Facilities 65,000 CD Academic Athletic Fees 11,000 a Village Rent 6,000 un a Use of Fund Balance: @ Budget Summary Designated/Undesignated 500,000 ,,t 5-Rate Reimbursements 2195,100 {D Approved by KIBSD -- - Sub-total Local Sources 13,948,900 u' CD STATE SOURCES: Board of Education Foundation 26,657,071 Da State Military Contract 879,582 O 4/21/2014 Quality Schools 80,00C Supplemental State Aid-Fixed Costs&Energy 525,000 TRS On Behalf 6,731,385 PERS On Behalf 898,579 Other State Revenue-Safety&Security - Sub-total Slate Sources 35,771.617 FEDERAL SOURCES: Impact Aid-Military(thru State) 1,200,OOC Impact Aid-Military Spec Ed(thru State) 18,000 Department of Defense 80,00C Impact Aid-Direct , 2,00C Sub-total Federal Sources 1,300,000 OTHER SOURCES: Indirect Cost Factor 180,000 Sub-total Other Sources 180,000 N - TOTAL REVENUE 51,200,517 Ill e) Expense "r tV J I Expense ...._. R I ,cert 28,336,944 p class 11,936,078 4 Lnon personnel . 11,568,212 IS EX . N. total r 51.841.234, *1 . Budget Shortfal �r . (640,717): N 00 W CD O _Kod.iak_Isl.a.nd_Bor_ou.gh School_District F. FY 15 Budget Balanced Budget Scenarios as of 4/21/2014 CD BSA +$185 $51,200,517 Estimated Revenue ro B including $11,171,800 $ 640,717 Deficit Minimum Anticipated 2.5 Certified FTE 6 to 8 Classified Positions ($200,000) reduction in Curriculum & Instruction z CD m 4 m ED CD 0 0 0 Kodiak Island Borough School District FY15 Budget N co Legislative Summary — CO CD Numerous pieces of legislation throughout the session Fe HB278 Final Funding Components — Free Conference Committee — Special Session z 1. BSA Funding: FY15 — $5680 + $150 ($5,830) FY16 - $5,830 + $50 ($5880) FY17 - $5880 + $50 ($5930) 2. Funding Outside BSA (distributed through the formula) FY15 - $43M FY16 - $32.5M - FY17 - $20M 3. Other Areas of Funding Affecting KIBSD • Internet speed up to 10 megabits - $5M kb • Correspondence study — funded at 90 percent r j ro Co W to Cl 0 0 0 o Kodiak Island Borough School District c FY15 Budget 1058 K d HE 278 DESCRIPTION 5105 BSA 5150 BS.. -1 FY2015 FY2015 N BUDGET BUDGET O OCAL REVENUE SOURCES: APm 21,2014 Annual Appropriation 10,317,950 $10,288,874 $11,142,724 CO In-kind Services 853,850 $853,850 Local Contribution c Use of Facilities 65,000 65,000 C. AcademicAthletic Fees 11,000 11,000 0] D Budget Summary Village Rent 6,000 6,000 Use of Fund Balance: -0 Designated/Undesignated 500,000 500,000 al Impact of HB278 E-Rate Reimbursements 2,195,100 2,195,10C /� /l /l Sub-total Local Sources 13,948,900 13,919,824 7 4/24/2014 -TATE SOURCES: N Foundation 26,657,071 26,346,000 O State Military Contract 879,582 879,582 7 Quality Schools 80,000 80,000 Supplemental State Aid-Fixed Costs&Energy 525,000 525,000 TRS On Behalf 6,731,385 6,731,385 PERS On Behalf 898,579 898,579 Other State Revenue-H9278 Off Model$43M - 913,912 - - _ Sub-total State Sources 35,771,617 36,374,458 _EDERAL SOURCES: Impact Aid-Military(thru State) 1,200,000 1,200,000 Impact Aid-Military Spec Ed(thru State) 18,000 18,000 Department of Defense 80,000 80,000 Impact Aid-Direct 2,000 2,000 - - - Sub-total Federal.Sources 1,300.000 ' 1,300,000 •THER SOURCES: Indirect Cost Factor 180,000 180,000 n 7 -Sub-total Other Sources 180,000 180,000 ^ Cu TOTAL REVENUE 51,200,517 51,774,282 G') to m O' Expense _�v O cert 28 336,944 28,336,944 1�1 class - 11936,078 11,936,078 y O. non personnel , - ° - .' .. _ ,, s , '11 568,212 -01568;212 A total 51.841.234 51,841,234 Budget.Shortfall (640,717 (66,95 2) N to co r a _Kod.iaki.sl.an.d_Bor_ou.g.h School_Di.strict FY15 Budget — Balanced Budget Scenarios as of 4/24/2014 co HB278 $51,774,282 Estimated Revenue BSA +$150 including $11,142,724 Outside BSA a. $ 66,952 Deficit HB278 Impact -0- Certified FTE -0- Classified Positions ($66,952) reduction in Curriculum & Instruction co 0 co m 0 G rn N y v) 0 Kodiak Island Borough School District U7 ---„Ht" FY15 Budget Work Session ro Monday, May 5, 2014 3:30 pm ro Old Harbor School / VTC CS Conference Room m o' 0 Approve FY15 Budget Based on HB278 Impact C) o a Public Comment a -, _ ,'�, , �� . .� -fir '' •.. ti y _ N Cb AGENDA ITEM #2.B. t ti Kodiak Island Borough School District 722 Mitl Bay Road (1907)481-6200 Office of the Superintendent Memo To KIBSD Board of Education- President Katie Oliver, Vice President Rick Kniaziowski, Clerk Debra Kirk, Treasurer Todd lfailey, Member Norm Wooten,and USCG Representative CMD Michael Mulf @n---)--„,\ From: Superintendent Stewart McDonald CC: Chief Business Officer Lisa Pearce, Assistant Superintendent Marilyn Davidson,and Board Secretary Marti Stelzer Date: April 21,2014 Subject: FY2015 Balanced Budget Proposal Explanation Introduction of Budget KIBSD often calls our budget a Performance Budget. This is because our budget is tied to student learning performance. After many years of sustained budget shortfalls precipitated by flat funding and inflationary cost increases, KIBSD has been developing an instructional service delivery model to allow schools to preserve instructional offerings with fewer human resources. We have managed to endure reductions with minimal negative impact on student learning. In the last hours of the FY2015 budget season, we are teetering on a funding shortfall of 81.16 million to $777,000. We are presenting the larger cuts of the two possible out conies as the Alaska Legislature is in Special Session and education funding may go to Conference Committee-Once again both non-personnel and personnel reductions are required-The hope of enough increased revenue to remove the threat of cuts altogether is a real possibility. We also have student needs that justify the addition of non-personnel and personnel to provide strategic and mission focused services for the classroom and students. We will be setting our budget proposal at the$185 increase on the BSA and request the$522,080 over current local contribution levels of funding. We will show both possible cuts based on both the senate and house committee substitutes. We will make final revisions once the legislature passes a final fundingbill. 1 Page 18 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Based on the Committee Substitute Senate Bill ($100,000,000)-Here are the proposed cuts and additions that support the District Strategic Plan: Certified (Classified Elementary classroom (Additional 1 Central Office Staff 1 Position added this year is not $113,275 1 currently supported by student numbers) $53,000 KMS classroom(reduce 6 sections 'Custodial FTE 2.0 Hours 2 offered,concentrate student 5113,275 2 distribution,offer virtual class) 510'3,000_ . Studerrt fnformatron Specialist KHS classroom(reduce 6 sections v (Th$ptls8ioh is proposed id the _955, 3 offered,concentrate student I $113,275 3 currdcum budget and is not.13,,t % F distribution,offer virtual class) ( -fured)Can be restored by KFb 1 t funding to the CAP;CAP..„%ssit,-{. 9553,000_. lKMS classrom o (reduce•6 sections 2.0 F E Safety Officers(these offered concentrate"student positions were added to replace 4l - $113,275'. 4one assistantprincipal during distntiLbnn offer virtual de 5)Can be restored b4 KIB funeing to the CART I KHS construction) $303,000 1415 classroom (reduce 6sections offered concentrate student , $113;175 5 KHS Assistant Principal(replace dtstribotidn offerv,rtualclass)Cartbe restored by KIB funding to the CAFif Saftry Officers after primary construction is completed) ($140,000) KHS classroom (reduce 6 sections I offered,concentrate student distribution,offer virtual class) $113,275 (2113ii=). 61 Add Bork District Math Support 0 Coordinator KMS classroom (reduce 6 sections offered,concentrate student distribution,offer virtual class) $113,275 7 f$11 1271 Add Bock District English Language 0 Arts Support Coordinator _ Sub total Cuts 5566,375 Sub Total Cuts $172,000 Personnel Cuts $738,375 Personnel Cuts $738,375 Short Fall Good Case $777,808 Short Fall Best Case $777,508 Non-personnel supplies cut ($394331 Non-personnel supplies cut ($18,433) KIB CAP to reduce cuts $296,000 Total Cuts to Balance Budget $777,808 Total Cuts to Balance Budget $465,808 2 Page 19 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Based on the Committee Substitute House Bill (5 185,1BSA)-Here are the proposed cuts and additions that support the District Strategic Plan: "Certified Classified !Elementary classroom (Additional Central Office Staff 1 Position added this year is not $113,275 1 currently supported by student numbers) 553,000 — KMS classroom(reduce 6 sections 2 jaffered,concentrate student $113,275 gC=ustod w tr a T&2O Hou Ca a `,v r z s 4 resofeu 990000 custodil s rpp (distribution,offer virtual class) h5ar3 by 0$fCg'dmgio the CAPep 1 $103000'. l Student Infomnatloes Speuai ss lTh s M KMS classroom(reduce 6 sections ,pas toq r3 propsed n th.0:901-c..a"M 3 loft ered,concentrate student 5113,275 > ¢ 3 budgetatd rsnpi hued)Can bed (distribution,offer virtual class) i testoredby Kffforidingto the CAP I 553.00 v20 ITC Safety Officers(These lKMS classroom(reduce 6 sections postons were added to replace one i 4]offered.concentrate student $113,275 4 assistant principal during KHS 'distribution,offer virtual class) construction) I I i 5103,000 `KMS classroom(reduce 6 sections 51oftered,concentrate student $113,275 I 5 KHSAssistant Principal(replace distribution,offer virtual class) I Battey Officers after primary construcion is completed) 1 (S140,O01) 1 KMSdassroom treduce 65ectcns tiffered concentrate student 6 dis rbubon offervlrtual class)Can $113,275. tikrestored by KIB funding to the? s t t,fHPT 5 -t_,,,. "KMS classroom(reduce 6*tiff ffs offered concentrate student „7 disirbv Ion,offervi iuel class)Can $113,275 be tenured by KlB funding to the f CAP KH5 ctassrooen fredu,.e 6 sections -„ offered concentrate student I S distnbubon otfery rtua5 dxss)Cao $113270 iberestored by KIB funding to toe -( „ KMS classroom(reduce S sections r, offered concentrate student "9 diisirlbuuon offervirtual class)Ca $113,275;. ( be re*tired by Kle funding to th 1 . "-- . KH5 classroom (reduce 6 sections loffered,concentrate student i distribution,offer virtual class) $113,275 10 L$13,775) Add Back District Math Support Coordinator D Sub Total Cuts 5172,000 KMS classroom (reduce G sections offered,concentrate student distribution,offer virtual class) 5113,275 11 (P2i2751 1 Add Bock District English Language 0 Arts Support Coordinator Sub Total Cuts $1,019.475 Personnel Cuts $1,191,475 Personnel Cuts 51,191,475 Short Fall Good Case $1,162,797 Short Fall Best Case 51,161,797 Non-personnel supplies cut Non-personnel supplies cut KIB CAP to reduce cuts $522,080 Total Cuts to Balance Budget $1,191,475 Total Cuts to Balance Budget 5669,39$ 3 Page 20 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Managing the Reductions Secondary Classroom Reductions Secondary positions are identified to be reduced through attrition and will be absorbed by the following methods: I. Middle and high school schedules and course section offerings reduction 2. Course sections can be rearranged to better distribute student numbers through out the schedule. 3. Virtual classes may be offered to accommodate students who prefer this style class. This adjustment can reduce the pressure for full sections of offered classroom courses. Currently, 36-24 course offering sections have been identified between the middle and high school that can he reduced without disrupting instructional programs. Six sections equal one full-time teacher. The proposal will allow the reduction of four to six secondary teachers without eliminating course offerings. To allow for increased flexibility in student scheduling some students may opt to take a virtual course to meet their scheduling needs.Without Kill support to fund to the CAP reductions will have to be as great as 42 sections or 8 certified secondary teachers. A.cut this deep will negatively impact instruction offerings and class sizes. Custodial Hours Reduced Hours reduced would be spread over the existing custodial staffing district-wide to limit the negative impact to total services to facilities. Central (Mice Secretarial Hours After construction central services personnel may be consolidated as the business,technology services, special services,federal programs,rural schools and office of the superintendent are brought under the same roof Facilities The budget proposal contains adjustments in utilities and energy use of the new high school once it is turned over to the KIP3SD. Custodial services and maintenance support has been considered and the budget will support needs of this new facility. There will be an increased effort to pursue energy consumption in all schools. Many schools were designed for closed circulation systems. The fans and ductwork need all windows and doors to remain closed to achieve optimal performance and energy efficiency. A study will be conducted and preventative measures can be made to reduce the cost of energy in the FY2015 budget year. This may include having to seal windows in some schools that have installed opening windows that are often left open during the winter. 4 Page 21 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Paying for the Additions Proposed Additions • English Language Arts Support Coordinator (To replace 6 sections of secondary offerings) • Math Support Coordinator (To replace 6 sections of secondary offerings) • MIS Assistant Principal(To replace two Safety Officers identified for employment during KFIS construction) The Instruction Support Team- To meet strategic planning goals the administrative leadership team must adapt to the identified FY2015 student and teacher needs. The central instructional support team will consist of: • Director of Instruction(currently in the budget) • Director of School and Student Services/Activities Administrator(currently in the budget) • Special Education Services Director(currently in the budget) • Virtual Academy Director(funded by ENLIVEN) And the following instructional coordinators: • Curriculum Coordinator(currently in the budget) • Enrichment/Intervention Coordinator(currently in the budget) • Career Technology Education Coordinator(currently in the budget) • Activity Director- Coordinator(currently in the budget as part-time and could return to full-time as funds become available) • Reading Instructional coordinator (to be added when prioritized funds become available) • Math Instructional coordinator (to be added when prioritized funds become available) Goal The goal of the instructional team is to train and support ALL teachers in implementing new programs,the New Alaska Standards,and other curriculum initiatives in an informed,cohesive,intentional way. The Challenges • Increased cognitive demand on teachers because of the increasing number of initiatives that need to be implemented • We need to increase the amount of time that teachers are in front of students • Teachers need support in learning of new programs and applying of instructional strategies to ensure efficacy Proposed solutions to the Challenges The curriculum department needs to he seen as a three-legged department: • The first being responsible for building a viable and effective curriculum that address the rigor of the New Alaska Standards,assist educators in the creation and evaluation of common formative and performance assessments,and support with implementation of new programs. • The second is to provide thorough professional development that is both focused and involves extended opportunities for educators to perfect the strategies and practices that are being introduced and expected of them. 5 Page 22 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. • The third is to coordinate all the activities and behavior supports to develop the preconditions for student learning and engages students in their individual programs. This is the heart of the 40-asset framework. The Academy Model is a secondary approach to scheduling a set of classes for a student to earn their diploma while seeking relevant interests and college and career paths. Students also can earn additional certificates and licenses for real world employment. The Virtual Academy Model is a secondary approach to formalizing digital distance learning and integrating virtual courses in Kodiak Middle School,Kodiak High School and all small k-12 rural schools. This approach will include increased support for the training of aides, teachers,students and parents to get the most of this increasingly important instructional delivery model. ENLIVEN Grant and Correspondence School will merge. KIBSD will pursue becoming a statewide correspondence program to offer services to students in Alaska outside of our district borders. We hope to reach an addition 300 students through this program. This program can become sustainable through generated enrollment. The embedded instructional coordinators both virtually present through technology or the addition of instructional coordinating staff is just part of the next step towards increasing professional development and increasing our faculty and staff's capacity. Building e-modules for training or virtual professional academies for educators will reduce the number of days required for substitute teachers and whole professional development days. The Activity Director position currently is operating in a compromised fashion. One teaching contracted person was using a typical teaching contract to provide activity support for the high school. This position also has an extra duty contract to buy additional time to provide time for support service outside of the school day. This position has a travel secretary available and time for clerical support in the business office(Our travel secretary used to be titled activity secretary in the recent past). The activities director does not currently fully use the travel secretary. instead of utilizing the travel secretary, an additional 20 days have been added to the position to compensate for even more time given to support activities for only the high school. The community schools coordinator has to be directly involved in the scheduling of all practices to coordinate with the fields,gyms and other facilities. In addition, four administrators including the superintendent actively conduct weekly work to coordinate and troubleshoot activity issues to keep programs functioning. The approach to rebuild the structure of school activities is to support strategic instructional goals around the 40-assets framework. There will be one central point of contact for the administration of activities coordination with all schools. There will be focused duties for both the travel secretary and community schools coordinator to efficiently schedule and logistically manage the clerical and time-consuming functions of activities. There will be either a part-time or full-time (depending on available BSA increases) activities director that will set up and support events. There will be the creation of student activities managers that will be part of the hospitality career academy in the high school career paths.This redesign will provide a better and more focused program. There will be clear administrative oversight for training and evaluation of instructional coordinators, advisors and sponsors of all clubs and activities. 6 Page 23 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Strategic'Budget Considerations There are five research-based tenets to support high performing schools. These include: 1. Quality Staff through instructional supervision; 2.Leadership to ensure a strong learning culture and support classroom instruction; 3. Frequent feedback about learning data; 4. Small schools to ensure increased supervision and feedback; and 5. Provide extra-time of instruction for students with performance gaps. In addition,cost estimates for completing the high school project including increased costs of utilities must be calculated. Quality Staff The Certificated Evaluation System is now launched and needs continued support. We are in the process of developing the final component to meet state requirements. We are in the final steps of using a standards-based grading system to measure all Alaska Content Standards and establishing a process to determine expected annual growth from physical education to physics. Data management becomes more important than it has ever been in the life of our school district. As a result, one of the budget proposals is to add a data management position to bring K.l13SD data system into compliance with new regulation requirements. Leadership Staff and community feedback from the last two years to present, support hiring instructional coordinators to support classroom teachers in the areas of reading, math and enrichment Our data strongly supports that while many teachers are having success in our current service delivery model, a need remains for close support in targeted identified classrooms. The budget proposal is to reassign one of the existing instructional coordinators in the Department of Instruction to the role of enrichment,gifted and talented and extended day coordinator. This position would be budget neutral. Two additional proposed positions would be for a math instructional coordinator and reading instructional coordinator . These two positions would provide professional development and classroom support to continue making instructional progress. The State of Alaska is moving towards requiring 90%graduation rate for all schools in Alaska. Although KIBSD is close to this expectation,a focused effort must be made to fully engage students and connect each one to a clear path to graduation and school engagement. The research is clear—in order to be successful students must have five significant adults in their life, and be connected to a school and a school's learning culture. The research refers to these things as the preconditions for student learning. KIBSD is using the 40-asset framework in the strategic plan. We are finding our best success is produced where we are able integrate the following: • Positive behavior intervention and support • Challenging and relevant courses • Digital learning opportunities • Robust college/career technical opportunities • Diverse student activities and arts offerings The Director of School and Student Services- will be assigned the responsibility of coordinating the logistics of bringing these five areas together. This is not a new position but rather a reassignment of duties among the administration and is budget neutral. This position will also address the Activities 7 Page 24 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Administrator role that has been discussed in recent meetings. In the event that we have a part-time Activity Director, Central Service administration will fulfill these needs. We will be harnessing grants to further develop our capacity. We still have the University of Alaska grant that allows us to utilize an on site career counselor. We will have one additional year to keep the ENLIVEN grant funding to focus administrative efforts to complete putting a virtual academy in place in Kodiak Middle School,Kodiak High School and refine the virtual academy in the rural schools. Professional development and classroom instructional support will be increased by the addition of two instructional coordinators--one reading instructional coordinator and one math instructional coordinator. Given increased funding on the Base Student Allocation is sufficient,the reading instructional coordinator position would replace one current elementary position at Peterson Elementary that can be reduced due to student enrollment. The math instructional coordinator position would replace one high school position. Feedback Student performance data is our greatest infrastructure challenge under the new ES.EA Waiver requirements. We need to manage student performance data collected by teachers in standards based grading and common assessments for progress monitoring. Providing real time data processing for administrators, teachers, students and parents will be the key component in making schools function for FY15. The budget initially proposed the addition of a Student Information Manager but then placed it on the initial cut list. The intention is to restore this position to the budget as funding becomes available. Small Schools The staffing formula for the high school continues to reflect one principal and two assistant principals. The idea is to support students by keeping the administrator ratio to students to one to three hundred or lens. This will ensure the new academy model at the new high school will have adequate supervision. The education specification and academy model in the new high school was designed around this type of staffing. Extra Time Enrichment/Intervention Coordinator will facilitate intervention efforts and extended day programs in the district. Currently these programs are experiencing success. The interventions of most students are proving to be effective and will only get better as our capacity grows. There are a few areas where the enrichment opportunities during and after school are not working for all gifted and talented students. This coordinator position will be responsible to supervise the participation and engagement of these students both in and out of the school day. 8 Page 25 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. FY2014 Instructional Service Model Review The decision to reduce the number of dedicated interventionists in reading, math, English language learners and gifted and talented was based on the premise that students could still receive adequate services while preserving class size. Most classrooms and student cohorts in each school continue to experience growth in our current model_ Main Elementary School-This school represents the highest needs in Poverty Rate, English Language Learners, and Lowest Performance in State Testing. This school is also making great gains in academic performance. AIMSweb progress monitoring student cohort data for reading in MAZE comprehension assessments- Tier HI requires the most intervention,Tier If requires additional support and Tier I requires only core classroom instruction. Class of 2021 (Current Fifth Graders) 2012-13 2013-14 26.0%Tier III 11.3%Tier ITT 31.5%Tier II 31.3%Tier 11 42.0%Tier 1 57,0%Tier I Class of 2022(Current Fourth Graders) 2012-13 2013-14 27.4%Tier III 16.6%Tier [II 30.0%Tier 11 23.7%Tier IT 42.4%Tier I 59,4%Tier I Class of 2023 (Current Third Graders) 2012-13 2013-14 27.0%Tier III 10.4%Tier III 29.0%Tier II 10.4%Tier II 44.0%Tier i 78.9%Tier I. AIMSweb progress monitoring student cohort data for reading in Oral Reading Fluency assessments- Tier III requires the most intervention, Tier I1 requires additional support and Tier I requires only core classroom instruction. Class of 2024(Current Second Graders) 2012-13 2013-14 7.10%Tier III 19.0%Tier III 25.0%Tier II 5,00%Tier II 67.4%Tier I 76.0%Tier I AIMSweb progress monitoring student cohort data for reading in Letter Naming Fluency assessments- Tier IIl requires the most intervention,Tier 11 requires additional support and Tier I requires only core classroom instruction. Class of 2025 (Current First Graders) 2012-13 2013-14 31.6%Tier III 27%.0 Tier Ill 29.2%Tier II 17.0%Tier II 39,0%Tier 1 56.0%Tier I Class of 2026(Current Kindergarteners) 2012-13 2013-14 No Data 21.3%Tier III 14.2%Tier II 64.2%Tier I 9 Page 26 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. AIMSweb progress monitoring student cohort data for Mathematics in Concept/Computation assessments-Tier III requires the most intervention, Tier 1I requires additional support and Tier I requires only core classroom instruction. Concepts Class of 2021 (Current Fifth Graders) 2012-13 2013-14 29%Tier HI 40.0%Tier Ill 47.0%Tier II 11.0%Tier II 24.0%Tier I 40.0%Tier I Computation Class of 2021 (Current Fifth Graders) 2012-13 2013-14 47.5%Tier III 45.6%Tier III 36.7%Tier 11 31.3%Tier 11 15.7% Tier I 22,8%Tier I Concepts Class of 2022(Current Fourth Graders) 2012-13 2013-14 29.0%Tier III 40.0%Tier III 47,0%Tier II 11.0%Tier II 24.0%Tier I 40.0%Tier I Computation Class of 2022(Current Fourth Graders) 2012-13 2013-14 47.5%Tier III 45.6%Tier III 36.7%Tier II 31.3%Tier 11 15.7%Tier 1 22.8%Tier I Concepts Class of 2023 (Current Third Graders) 2012-13 2013-14 20.5%Tier ILL 13.1%Tier III 23.4%Tier II 15.7%Tier II 55.8%Tier I 71.0%Tier I Computation Class of 2023 (Current Third Graders) 2012-13 2013-14 9.00%Tier III 10.4%Tier III 36.7%Tier II 29.0%Tier II 52,5%Tier I 62.0%Tier I Computation Only Class of 2024(Current Second Graders) 2012-13 2013-14 NO DATA 26,7%Tier III 22.0%Tier II 51.1%Tier l 10 Page 27 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Main Elementary is a good representation of all school performance. Several classrooms in all schools were identified as not producing the same gains in reading and math. It is identified that these classroom teachers require additional profession development throughout the school year. Overall, the new instructional service delivery model is experiencing success. The English language immersion program is showing good promise to increase student performance as well, Students are receiving focused sustained immersion in learning to understand and speak English in an academic setting. Definitive assessment results win be available by the end the school year. Preliminary evidence is that these students are progressing in reading within each general classroom. Twenty-three Gifted and Talented students in the elementary schools have been tracked and provided opportunities for enrichment. Less than a third of these students participated in enrichment opportunities and two schools have not had many enrichment offerings this school year. Each school's RTI process is charged with referring students for identification. The school psychologists are conducting the assessments for these students. 11. Page 28 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. BoardDocs® LT Page I of I Kodiak Island Borough School District Agenda Item Details Meeting Apr 21, 2014 - Board of Education Regular Meeting Category 12. Unfinished Business Subject 12.01 FY15 Proposed Budget and Public Hearing Type Presentation Strategic Plan Standard 2.2- Governance and Leadership Superintendent Stewart McDonald and Chief Business Officer Lisa Pearce will present a review of the Kodiak Island Borough School District's FY15 Proposed Budget with administrative recommendations for members of the community. The Borough Code of Ordinances, Section 3.15.030, Budget and Capital Program, Item B, states, "The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message." Board Policy 3100, Budget, states, "A public hearing shag be held prior to the adoption of the budget or a revised budget." The FY15 Proposed Budget is scheduled to be presented to the Borough Assembly at a Joint Work Session, April 24, 2014. Superintendent Stewart McDonald is requesting School Board action to adopt the FY15 Budget. Final budget numbers will be included in this agenda item when legislative funding levels are known. The funding information is expected by week's end. Once the motion to adopt the FY15 Budget has been made and seconded, it would be appropriate for the presiding officer to open a Public Hearing to allow for comments from members of the community. After testimony has been taken,the Public Hearing can be closed and a vote taken on the motion. Local Telephone Number: 486-3231 Toll-Free Number: 855-492-9202 "Iudget Survey 4.16.14.08f(280 KBJ The only official agenda is the one found online. http://www.boarddocs.com/ak/kodiak/Board.nsf/Public 4/17/2014 Page 29 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. 1 Introduced by: Borough Manager 2 Requested by: School District Board Drafted by: Finance Director 3 Introduced on: 05/16/2013 4 Public Hearing: 05(16/2013 5 Amended: 05/16/2013 6 Adopted on: 05/16/2013 7 KODIAK ISLAND BOROUGH 8 RESOLUTION NO. FY2014-01 9 10 A RESOLUTION OF THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 1]. ESTABLISHING THE MINIMUM AMOUNT OF FUNDS TO BE MADE 12 AVAILABLE FROM LOCAL SOURCES FOR THE KODIAK ISLAND BOROUGH 13 SCHOOL DISTRICT FOR THE FISCAL YEAR BEGINNING 14 JULY 1, 2013 AND ENDING JUNE 30, 2014 15 16 WHEREAS, Kodiak Island Borough Code of Ordinances 3.15.0308 provides that the 17 Kodiak Island Borough Board of Education shall submit the proposed budget and local 18 support requirements for the schools by April 30; and 19 20 WHEREAS, the Kodiak Island Borough Board of Education submitted their proposed 21 budget and local support requirements for the schools on April 23;and 22 23 WHEREAS, within thirty days after receipt of the school district budget, the assembly shall 24 determine the amount of funds to be made available from local sources for school purposes 25 and shall furnish the Board of Education with a statement of the sum to be made available; 26 and 27 28 WHEREAS, the Board of Education has submitted a proposed budget of $48,702,474 - 29 which includes a Kodiak Island Borough contribution for FY2014 of $10,649,720, of which 30 $9,795,870 is appropriation, and $853,850 is for in-kind services; and 31 32 WHEREAS, the amount of funds to be appropriated from local sources for school purposes 33 will be incorporated into Ordinance No. FY2014-01, the Borough's fiscal year 2014 34 appropriation and tax levy ordinance; and 35 36 WHEREAS, FY2014 motor vehicle registration taxes are estimated at$250,000; and 37 38 WHEREAS, the School District appropriation stated in this resolution may be adjusted as 39 part of the Borough budget process. 40 41 NOW, THEREFORE, BE IT RESOLVED BY THE ASSEMBLY OF THE KODIAK ISLAND 42 BOROUGH that the minimum amount to be made available to the Kodiak Island Borough 43 School District from local sources for the fiscal year ending June 30, 2014 is set at 44 $10,649,720 for both the direct appropriation and in kind services. Kodiak Island Borough.Alaska Resolution No. FY2014-01 Para i of 7 Page 30 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. 45 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK 46 ISLAND BOROUGH that a mill levy of at least 8.75 mills for education support will be set for 47 the fiscal year ending June 30, 2014. 48 49 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK so ISLAND BOROUGH that a determination regarding additional funding may be made available 51 to the Kodiak Island Borough School District based upon federal, state, and local funding 52 available for the fiscal year ending June 30, 2014. 53 54 NOW, THEREFORE, BE IT FURTHER RESOLVED BY THE ASSEMBLY OF THE KODIAK 55 ISLAND BOROUGH any in-kind service expenditures over the budgeted amounts will have to 56 be absorbed by the Kodiak Island Borough School District. 57 58 ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH 59 THIS SIXTEENTH DAY OF MAY, 2013 60 61 KODIAK ISLAND BOROUGH 62 63 ,y t ,r� 64 - /'_ /Xu 65 Jerome M. Selby, Borough May r __, 65 67 ATTEST: 68 o JA v l 71 Nova M. Javier, MMC, torough Clerk • Kodiak Island Borough, Alaska Resolution No. FY2014-01 Page 2 of 2 Page 31 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY15 PRELIMINARY BUDGET 2014 - 2015 � ,,, w;,. , s ou^•` , , , _ ISO rough S , � r „C! N3 it� / y7 C1.�� j - c., ., ,,.i /I fat-' • - ' 7 - a riS ‘ '. 't ' t I V f 1 .h ® .1 ftlift , ii ii I '/- a s ,. ,,tit t;. Presented to Kodiak Island Borough School Board April 21,2014 KODIAK,ALASKA mm www.kibsd.org mmwppo Page 32 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014—2015 Preliminary Budget TABLE OF CONTENTS I. INTRODUCTORY SECTION Introductory Narrative 1 Budget Process 2 Annual Timeline 3 Projected Enrollment 4 Revenue Budget 4 Expense Budget 6 High School/Middle School Staffing Formulas 8 Elementary School Staffing Formulas 9 K-12 School Staffing Formulas 10 Other 10 Budget Hearings/Presentations 10 II. ORGANIZATIONAL SECTION Government Structure........ 11 Board of Education 12 Organization Chart 14 District Administration Initiatives 15 Secondary Schools Initiatives 18 Elementary Schools Initiatives 20 K-12 Schools Initiatives 25 Basis of Accounting/Fund Types 26 Budget Process 28 Budget Calendar 29 Relevant Statute 30 III. FINANCIAL SECTION Foundation Formula Estimate 31 Letter from the Department of Commerce,Community,and Economic Development about 2013 Full Value Determination 32 Borough Revenue Cap Estimate 33 Local Support History 34 General Fund Standard Reports General Fund- Revenue 35 General Fund—Proposed Cuts to Balance Budget Summary__........36 Summary of General Fund Expense 37 Summary of FTE 38 Kodiak High School 39-40 Kodiak Community Swimming Pool 41-42 Correspondence Study 43-44 Kodiak Middle School 45-46 East Elementary 47-48 Page 33 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Main Elementary 49-50 North Star Elementary 51-52 Peterson Elementary 53-54 Akhiok School 55-56 Chiniak School 57-58 Danger Bay School 59-60 Karluk School 61-62 Larsen Bay School 63-64 Old Harbor School 65-66 Ouzinkie School 67-68 Port Lions School 69-70 Village Wide Services 71-72 District Wide Negotiated Fringe Benefits 73-74 District Wide Services 75-76 Auditorium.. 77-78 Technology Services 79-80 Education Support Services 81-82 Quality Schools 83-84 Special Services 85-86 Board of Education 87-88 Central Administration 89-90 Business Operations 91-92 Maintenance&Operations 93-94 Other District Wide Services 95 Page 34 of 132 KB School District FY2015 Budget Presentation AGENDA ITEM #2.B. INTODUCTORY • SECTION z__.... Page 35 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. b k Kodiak Island Borough School District 722 Mill Bay Road Kodiak,AK 99815 April 21,2014 Members of the Board of Education Kodiak Island Borough,Alaska The FY 15 Budget is being presented for review by the Kodiak Island Borough School District Board of Education and all other interested parties.The budget document and the audited financial statements are the two primary publications that communicate the District's financial position and future plans for spending. The FYI5 Operational Budget presented at This time includes three possible scenarios. At this time,the legislature has yet to determine final funding levels. Many of the expense factors have yet to be determined. Staffing adjustments including resignations have yet to finalize. This is a very preliminary depiction of the budget but does allow an understanding of the direction that administration is taking in addressing programming given possible budget positions. The preliminary budget document presented before you includes an introductory.organizational,financial and informational section.Each major section provides readers with critical information to better understand the budget. GOVERNMENT STRUCTURE The Kodiak Island Borough School District(KIBSD)operates a public school system under an elected school hoard,as permitted by Alaska State Statutes 14.14,060 and 29.35.160. The Kodiak Island Borough School Board is composed of five members who are elected at-large.Per AS 14.12.050.the term of office for each elected member is three years. In accordance with AS 14.12.030 (e), KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the hoard and to act as a liaison between the board and the Coast Guard community.The board also has a student representative that serves as a nonvoting,advisory member. The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides educational services at 14"brick and mortar"schools.In addition to these schools.the District operates a correspondence program, The majority of students attend school in the main population center surrounding the City of Kodiak,at the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak.the District operates an additional eight schools in smaller communities throughout the Kodiak Island Archipelago.These communities include:Akhiok.Chiniak,Danger Bay. Karluk,Larsen Bay,Old Harbor,Ouzinkie,and Port Lions. i g.e Page 36 of 132 KB School District FY2015 Budget Presentation AGENDA ITEM #2.B. BUDGET PROCESS The budget development process for the subsequent year begins with strategic planning sessions in the fall.Stakeholders within the Kodiak Island Borough take part in various strategic planning forums. These strategy sessions are grounded on a comprehensive needs assessment.The District's needs assessment incorporates data taken from both formal and informal measures.The needs assessment is paired with the school and district-wide plans to come up with a starting point for further development and/or revision of strategic initiatives.This activity and input from our diverse community highlights the continuous improvement component for the District's annual budget. In January,a preliminary budget is presented to the board of education.The preliminary budget is set by projected enrollment figures for the subsequent year.Based on the projected enrollment,administration determines what resources will he available to fund education and meet the needs of the community. From January through March,several budget hearings are held for further community input. In April,the school board approves the budget to be presented to the Borough Assembly.The Borough must approve an annual appropriation to KIBSD within thirty(30)days per AS 14.14.060.If the local Student ' Juh'1 Count appropriation is different than (October) the amount of requested take acti the June board approve ove take action in June to apprtavc ((/ an adjusted budget before it is submitted to DOEED. Borough Projected Local Enuoamna Contubunon The Figure I: 7 he budget is due to 2i27 (vooenber, DOLED lr,y July 15 A\ BVE PrSnin n' Approves gadget Budge[ j ra) r --, 3mtuarc} Relevant Statute Alaska Statute Sec.14.14.060.Relationship between the borough school district and borough;finances and buildings.(c) Except as otherwise provided by municipal ordinance,the borough school board shall submit the school budget for the following school year to the borough assembly by May I for approval of the total amount.Within 30 days after receipt of the budget, the assembly shall determine the total amount of money to he made available from local sources for school purposes and shall furnish the school hoard with a statement of the sum to be made available, If the assembly does not,within 30 days, furnish the school board with a statement of the sum to be made available the amount requested in the budget is automatically approved. Except as otherwise provided by municipal ordinance.by June 30,the assembly shall appropriate the amount to be made available from local sources from money available for the purpose. 2(I'age Page 37 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Relevant Borough Code MB Code Sec.3.15.030(b)The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. Relevant Policy Budget BP 3100 The School Board shall establish and maintain a balanced budget.The Board shall adopt an annual budget which is compatible with District goals and objectives. The District budget shall be prepared annually from the best possible estimates of revenues and expenditures.The Superintendent or designee shall determine the manner in which the budget shall be prepared and shall schedule the budget adoption process in accordance with legal time requirements.A public hearing shall be held prior to the adoption of the budget or a revised budget. In order to receive public input early in the budget preparation process,members of the community and staff shall review the proposed budget at regular intervals doling its preparation and shall report its findings and recommendations to the Board. ANNUAL TIMELINE The Board of Education and school district administrators begin the budget process in September of each year.The annual timeline for the budget process is captured in the diagram below. District Plans(Blueprint) ----j Needs Assessment Strategic Planning September October J Enrolment Projection Budget Handbook School Plans&Budgets Duo _. Distributed Developed November 6 November Nov I Dec Preliminary Budget Budget Hearings Revise Preliminary Presented to Board of g Budget as Appropriate Education ) (Legislative Changes, January February Hash Insurance,etG) March 'I, School Board Approval Assembly to Amass Budget Due to DOLED y Local Contribution April May July 16 1 r 3j1'agc Page 38 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. PROJECTED ENROLLMENT Based on the October 20 day count period,the projected enrollment for FY 15 is based on the actual certified count for FY14.Certified student enrollment for FY I4 was 2,483 based on October count. Enrollment History & Projections 2,500 (—. •�"'°i��~' —��"�_• >! ' IP•.•..-^�.,,•.--'yn".v...$ 2,000 411 O a orb` Ot°. ' O�`fl0 Ot`O 611@ O r' ciu” ,�pti.> 1�`titi 4%1'3 4.‘",L Ql4' REVENUE BUDGET The FY15 general fund revenue estimates range from$50.147,981 to$51.214.234 based on a projected enrollment of 2;483 and possible increase to the Base Student Allocation of$85 to$286.The biggest factor determining KIBSD's operating revenue is the State's foundation formula, Further Revenue detail is as follows: • Local Sources:The Local Sources section of the revenue presentation includes designated fund balance in the amount of$500,000. This fund balance will be made available only if the district's self-insured health insurance plan ends the year with an excess of district paid premiums over total claims.These funds have been earmarked for the replacement of instructional equipment and technology. Expenditures for full replacement cycles will only he made if the funds become available. All preliminary scenarios presented assume a static dollar amount from Kodiak Island Borough as compared to FY 14,$10,649,720.Kodiak Island Borough Assembly has not made any official indication of the amount of local contribution they will consider. Depending on the level of change in the Base Student Allocation,the local contribution maximum could increase from $296,000 to$645,000. There is information included in this presentation regarding the maxitnum allowable local contribution. Possible add hack positions are also shown relating to the borough's funding to the cap. E-Rate Reimbursements have increased by$650,960 based on the board approved contract for eligible services. There are correlating expenses related to this revenue stream in the expense detail of the budget. Stale Sources:The FYI5 budget was calculated based on actual certified FY t4 ADM(student count derivative)of 2,483. Additional estimates were made in the student counts pertaining to intensive needs special education students and correspondence students. A continuation of the energy relief Supplemental Aid is proposed according to the governor's original presented budget.A reduction in revenue of the FY14 funding for student safety and security in the amount of$446,329 has been made. • Federal Sources.The level of Impact Aid for FY 15 is presented based on impact aid reports. No indication of sequestration has been received by the district,thus the full amount of anticipated federal support is used in these scenarios. 4jYaur• Page 39 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. The total revenue in the winter revised FYI4 budget is$51.973,913 and includes allocation of$2.493M of undesignated fund balance. As noted above.KIBSD's FY 15 budget scenarios are based on a static dollar amount($10,649,720)in local contribution in relation to FY 14.This budget presentation calls for$9,795,870 in annual appropriation and$853,850 in in-kind services.This contribution level does not provide the maximum allowable local contribution by the Kodiak Island Borough Assembly. The local contribution maximum"cap"comes from a calculation defined by State statute(AS 14.17.510). The"cap"is adjusted each year based on both the full taxable value of Kodiak Island Borough as well as basic need determined in the Foundation Formula—both factors have seen increases over the prior year. The Kodiak Island Borough School District received the 2013 Full Value Determination from the Department of Commerce Community and Economic Development of$1,515,554,400 in real and personal property. $12,000,000 $10,000,000 $. 'i(ill I II I t$8,000,00 aLocal Support $6,000,000 I 11 III II,I I III1 11 I I I I II I li$4,000,000 $2.000,000 111111 I I I I n Max Allowable In order to address an identified level of inadequate funding in the state retirement systems in FY200S the State of Alaska began contributing additional funds as calculated by an actuarial to maintain the legitimacy of the state retirement benefit programs. The on-behalf true-up is completed every year at the end of July to adjust for any over or under usage of the legislative relief funding.The state's on-behalf contribution is the difference between the Actuarially Determined Rate and the Employer Effective Rate. The FYI5 actuarial rate for both TRS and PERS retirement plans is presented at a static level as compared to FY 14 rates.The resulting revenue will offset the expense side of the budget,which will see an equivalent adjustment,to make the net impact on the FY15 budget zero. FY13 Employer Rate On-behalf Actuarial Rate TRS 12.56% + 40.11% = 52.67% PERS 22.00% + 13.68% = 35.68% 51P tcc Page 40 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. FYI4 Employer Rate On-behalf Actuarial Rate TRS 12.56% + 41,06% 53.62% PERS 22.00% + 13.68% 35.68% Retirement Costs 8,000,000 — --.... .. .__— _.. 7,000,000 --- -- P 6.000,000 —.-- v 5,000,000 —. -"3 —.... a Total On-Behalf 4 4 000 000 — h--W GTotal District _ 3.000,000 Retirement Cost - , ,_ _ _ _. _ t- -e j--- AdI do cJ -4,4 -165 ç t'S ��a5 AQ' +.,^r ytin The presented FY 15 budget includes the use of fund balance in the amount of.$500,000. For FY14, KIBSD designated$500,000 plus an additional$2.493,330 of reserves to support a balanced budget. The majority of these funds were allocated to support the furnishings and equipment for the new high school. KIBSD is required to present a balanced budget to the Borough Assembly by April 30th, The scenarios represented in this version of the preliminary budget reflect decreases in staffing levels ranging from 19 FTE to 7 FFE,combinations of certified and classified. Reductions in curriculum and instruction department supplies and services are also reflected in these balanced scenarios.KIBSD will continue to advocate for legislative relied in education funding and will seek out opportunities for additional revenue. Administration will also be considering further reductions of expenses with the least impact to the instructional programming. PRELIMINARY EXPENSE BUDGET Total general fund expenses have been reviewed and adjusted to present a balance budget,given three possible revenue scenarios(Final to he determined). The following significant elements presented within the FY 2015 budget scenarios have been considered: • Regular movement and contractual obligations of FYI4 staffing levels based on the salary schedule for KBEA(certified staff)increased the budget by$658,376 over FY14. An additional increase of$478.627 in classified salary and benefits costs are based on steps(lateral)movement for the KIESA(classified staff)bargaining unit. The current KIESA contract expires 6/30/2014 and negotiations are currently in process.KAA and the Exempt staff will also be discussing their respective employment arrangements which also expire 6/30/2014. 6 ave' Page 41 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.6. • Health insurance rates are projected to increase by 8.0%.This adjustment contributed to an estimated increase of$537,000 to district health care costs in FY 15. • Energy costs are expected to increase slightly the next year.Anticipated increase in utilization after the district occupies the new high school Tower is also a consideration for increased utility and energy expense. • Transfer of$180,000 is budgeted to offset the costs of the school lunch program. • The district has budgeted$500.000 for equipment replacement which is directly offset by fund balance generated by a refund from the district's health insurance plan. This refund is not a certainty and such an expense would only be incurred should the refund materialize. • District strives to budget a 2%salary contingency. This amount will likely not available within the budget,but an effort will he made to allocate whatever level is attainable. While adjusting staffing levels to fall within budget constraints,KIBSD continues to strive to maintain the reasonable pupil/teacher ratios.The following staffing formulas are meant to assist administration in determining personnel needs at the school level.These formulas help tie positions within the District to student enrollment;creating scalability by equating positions to quantitative measures(i.e.average daily membership or the square footage of a particular building).While these formulas represent useful indicators,they are not meant to he absolute in nature. 7II'a, r Page 42 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. 141G11 SCHOOL/MIDDLE SCHOOL STAFFING (2014-2015) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal <150 .50 per school >=150 I per school Assistant Principal 200-350 .50 per school >350 I per school >700 2 per school Classroom Teachers All 1:20 students Doesn't include: specialists,Therapists, counselors Librarian >=600 I per school Counselor All high schools I per 250 ADM All middle schools I per 350 ADM Athletic Director >650 I per high school Paraprofessional All 15%of teacher allocation Custodian All Average of: I per 30.000 sq. ft. I per ISO students Secretary All high schools I per 300 ADM All middle schools I per 200 ADM Registrar All high schools .50 per 300 ADM Accountant III All high schools I per school Library Aide >75 .50 per school' 'when no Librarian >150 I per school' >600 .50 per school Nurses All As needed 811'a go Page 43 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. ELEMENTARY SCHOOL STAFFING(2014-2015) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal All I per school Classroom Teachers K-3 1 per 25 students Doesn't include: 4-5 1 per 30 students specialists.therapists, counselors Reading Specialists All I per school Custodian All Average of: 1 per 15,000 sq.ft. I per 100 students Secretary III All I per school Secretary 1 All .75 per school Library Aides All .75 per school Nurses All As needed Special Services Personnel All As needed 91I'ave Page 44 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. K-12 SCHOOL STAFFING(2014-2015) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal >30 .50 per school >50 I per school Classroom Teachers <=20 2 per school <=30 3 per school Doesn't include: <=40 3.5 per school specialists. <=50 4.5 per school therapists, <=60 5 per school counselors Paraprofessional <=20 1 per school <=30 1.5 per school <=40 2.0 per school <=50 2.5 per school <=60 3 per school Custodian All Average of: I per 10,000 sq, ft. <=20 I hour Secretary I <=30 2 hours <=40 3 hours <=50 4 hours <=60 5 hours Special Services Personnel All As needed OTHER The FY 15 Budget meets the State of Alaska mandate of 70%of total operating fund expenditures being dedicated to instructional areas.The budget stands at 71.97%instructional and 28.03%instructional support. BUDGET HEARINGS/PRESENTATIONS Prior submitting the budget to KIB,the Kodiak Island Borough School District has a minimum of nine scheduled public hearings in accordance with the board adopted budget timeline on the District's website. Public comments have been encouraged. Respectfully Submitted. Stewart McDonald Lisa Pearce Superintendent Chief Business Officer I0jPagc Page 45 of 132 KlB School District FY2015 Budget Presentation AGENDA ITEM #2.B. [1: ORGANIZATIONAL SECTION Page 46 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. GOVERNMENT STRUCTURE The Kodiak Island Borough School District(KIBSD)operates a public school system under an elected school board.as permitted by Alaska State Statutes 14.14.060 and 2935.160.The Kodiak Island Borough School Board is composed of five members who are elected at-large. Per AS 14.12,050.the term of office for each elected member is three years. In accordance with AS 14.12.030(e),KIBSD has one nonvoting delegate from Kodiak's USCG installation to advise and assist the hoard and to act as a liaison between the board and the Coast Guard community.The board also has a student representative that serves as a nonvoting,advisory member. The Kodiak Island Borough School District serves about 2,500 students in grades K-12. KIBSD provides educational services at 14'brick and mortar"schools. In addition to these schools,the District operates a correspondence program.The majority of students attend school in the main population center surrounding the City of Kodiak,at the northeastern tip of Kodiak Island. Beyond the six schools located in or around the City of Kodiak.the District operates an additional eight schools in smaller communities throughout the Kodiak Island Archipelago,These communities include:Akhiok.Chiniak,Danger Bay, Karluk,Larsen Bay,Old Harbor,Ouzinkie..and Port Lions. The Kodiak Island Borough School District encompasses the same area as the Kodiak Island Borough. About two-thirds of the Borough lies in the Kodiak Island Archipelago.The remaining third is located on the Alaska Peninsula,across the Shelikof Strait from Kodiak Island.The Borough encompasses 7,130 square miles,making it slightly smaller than the State of Massachusetts.The Kodiak Island t Borough serves a population of 13,81 I. The Kodiak Island Archipelago is a large group of islands located approximately 30 miles from the Alaska Peninsula and I(X)miles south of the Kenai Peninsula.At 3,672 square miles.Kodiak Island is the Alaska's largest island and the second largest island in the United States. The Borough was incorporated September 30, 1963,as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 1961,as amended.The powers granted to the Borough include area-wide powers.Area- wide powers are health,education,assessment and collection of taxes for both the Borough and cities within the Borough,planning and zoning,and general administrative services.Non area-wide powers include parks and recreation,economic development.solid waste disposal.and animal control.Service districts within the Kodiak Island Borough provide fire protection,road maintenance and construction. and street lighting.A Mayor/Manager form of government governs the Borough.The Mayor is elected at large while the Borough Assembly appoints the Manager.The Assembly is composed of seven members 3 who are elected at-large. (Kodiak Island Borough Annual Operating i3udget,2013) (Kodiak Alaska's Emerald Isle,2008) (Kodiak Island Bomugh Annual Operating Budget.2013) liii'age • Page 47 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. BOARD OF EDUCATION The School Board recognizes that the success of the educational system relies heavily on educational planning and ongoing evaluation in order to adapt District programs and activities to the changing needs of society and the community.To guide these efforts,the Board adopts the following definitions for the development of sound and responsible educational policies: I. Philosophy means a composite statement of the relationship between the individual and society based upon beliefs,concepts,and attitudes from which the goals and objectives of the District are derived, 2. Goal means a statement of broad direction or intent which is general and timeless and is not concerned with a particular achievement within a specified time period. 3. Objective means a specific accomplishment to be achieved which can be measured within a given time and under specifiable conditions and which,if attained,advances the system toward a corresponding goal. The Board believes that in order for education to succeed there must be an ongoing partnership between educators,parents/guardians,students,families,and the community.The board encourages the participation of all segments of the community so that an educational climate is created which promotes the positive and healthy development of each child. Philosophy In accordance with state education policy,the purpose of education is to help ensure that all students will succeed in their education and work: shape worthwhile and satisfying lives for themselves: exemplify the best values of society; and he effective in improving the character and quality of the world about them. Mission Statement; The Kodiak Island Borough School District, in close cooperation with our diverse island community, exists to provide an educational program of the highest standard that empowers aft students to achieve personal and academic excellence while developing their full potential as responsible,productive citizens. Goals and Objectives The School Board is committed to excellence and self-evaluation and believes that the public schools exist to meet the needs of students,parents/guardians,families and other community members.The Board finds it important that citizens express their expectations of the schools,and encourages students,parents,families,teachers,and other community members to participate in educational planning for the District. Every year the Board adopts written goals for the school district which reflect local needs.These goals are consistent with Board Policy and statewide goals adopted by the State Board of Education.In December 2013,the Board of Education adopted the following goals: `s- Increase student achievement > Promote fiscal responsibility through improved efficiency > Complete new high school facility 1211`agc Page 48 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Prepare students for transition to lilt after high school r Enhance student learning in STEAM (science, technology,engineering,arts and math) through professional development for teachers Promote the Assets framework to support student success through family and community involvement > Promote positive communications with communities,educational staff and local,state, and federal policy-makers Support educators in the implementation of new Alaska State Standards to meet the needs of students The Superintendent,or designee.is responsible for developing objectives for meeting these goals.To this end,the development and adoption of the budget must be consistent with the District goals and objectives. At KIBSD,the Superintendent relies on his administrative team to carry out District goals and objectives through the development of school-wide and department initiatives.The following section will serve us a brief introduction to KIBSD's organization structure,highlighting school and department initiatives. 13 1F ge Page 49 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. MSC Ornant2ati6ha-1"Olt 3-2014 Board of 1 201 Education Superintendent, AssiStaht hief Busine,,", Superintendent- Officer, sfi' Nada, oreswe newer- Director oft c4Scat Difictor.Ot> Schools " uostare upport _ Operationa pert Administrates Assistant to the DOE1 Maintenance and OperatiOris - Instructional Services Staff ,- communications coordditor Custard Sennces.11 Curriculum Coordinaten Executive Secretary, 1.; ? BusinessOffice MathematniCooninator Secretary to the Assistant SUperiniendent, CTE Technology Services Federal Programs Secrete% J Community Scheele ,sinttr.a -^""„ Central Administration 2013-2014 Stewart McDonald Superintendent —Marilyn Davidson Assistant Superintendent Bill Watkins Director of Instruction Krista McGuyer Director of Special Services Steve Doerksen Director of School and Student Services Lisa Pearce Chief Business Officer Gregg Hacker Director of Facilities Chick Beckley.Interim-- Director of Technology Bernadette Vitlaroya Director of Accounting 14 a e Page 50 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Office of the Superintendent The Superintendent is the chief executive officer and educational leader of the District. He/she executes all School Board decisions and is accountable to the Board For managing the schools in accordance with the Board's policies.He/she informs the Board about school programs,practices and problems and provides professional advice on items requiring Board action. Current Initiatives: > Implementation of Alaska Elementary Secondary Education Act(ESEA) Waiver > Implement the research based five tenets of high performing schools: I. Ensure teacher quality through evaluation and supervision;2. Develop leadership in a sound learning culture and structured standard-based programs; 3. Increase meaningful feedback using high quality instructional data;4. Promote a small school environment to ensure evaluation,leadership and feedback can he maintained between principals,teacher,students and parents; 5. Provide extra instructional time for students with significant performance gaps. Digital Distance Learning Academy implementation to support instruction in the secondary programs in all secondary grades in all schools > Implement that Education Specification plan for the new high school through an academy model > Refine the elementary instructional model to continue student performance improvements > Develop a robust student information data system to support new state regulations on data management > Strategic planning process(opening lines of communication between District and community) > Budget development process to improve funding relationship with KIB Office of the Assistant Superintendent The Assistant Superintendent is the Superintendent's designee for chief administration of the schools.The Assistant Superintendent is a primary point of contact for matters involving labor relations. Current Initiatives: > Develop Student Learning Objectives for the measurement of annual growth required un the ESEA Waiver certificated evaluation model > Continue to support implementation of certified evaluation system • Develop new classified evaluation system 15'Page Page 51 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Instruction The Instructional Services Department manages curriculum review for major concept and professional development opportunities For all faculty and staff members.The office utilizes both general fund and grant monies to carry out this charge. Current Initiatives: > Standards Based Instruction managed with Power Grade and Power School > Support consistent implementation of all adopted instructional programs > Implement the secondary Academy Model • Implement the Virtual Academy Model to support the state initiative for digital distance learning > Continue the implementation of the Response to Instruction and Intervention Model > STEAM focused College/Career Technical Education implementation k-12 > Professional development focus on 21"Century Technology Project > Expand extended day programs > 6 year cycle of curriculum review Business Department The Business Department is responsible for all functions of the District's financial operations including:accounting,payroll,accounts payable,accounts receivable,risk management,employee benefits,fiscal audits and reports,budgeting,enrollment reporting,cash management,student activity accounting and other fiduciary funds. Additionally,the Department is responsible for educating and advising stakeholders on legislation affecting school funding. Current Initiatives: ▪ Revamping budget process and documentation > Software conversion/implementation of Alio& Alio Intelligence Identifying and improving workflow for key business functions within the District Maintenance&Operations This department is responsible for the District's maintenance of buildings,technology and network administration,food service,pupil transportation,and custodial services. Current Initiatives: > Advancement of the Kodiak High School restoration and expansion project 'i Improving district facilities > Conservation of energy 161 Page 52 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Federal Programs Federal Programs is responsible for the compliance,assessment,and satisfying overall objectives and mandates outlined in the Department of Education's consolidated title programs. Current initiatives: Implementation of the new ESEA Waiver consolidated application > Migrant education services compliance Building Title I extended programs and seeking School Wide service status for rural Title I schools > Aligning all educational plans with common district goals Assessment Closely tied to the District's Federal Programs Department,the Assessment Department is responsible for District-wide tracking of student performance through both formal and informal measures. Current Initiatives: • Establish Common Assessments for all Alaska Content Standards > Comprehensive needs assessment and analysis > Progress monitoring managed weekly and monthly to provide timely feedback about student performance between principals,teachers,students,and parents > Distribution of evaluation results district-wide and through district annual update Special Services District-wide services including: occupational and physical therapy,cognitive learning disabilities,school psych,mental health, intensive needs, life skills,and pre-K services Current Initiatives: > Lindamood-Bell cognitive reading intervention > Intensive programs restructured to be better responsive to changing student needs > Response to Intervention program procedures made uniform school-to-school School and Student Services This department is responsible for the District's safe and drug-free schools initiative; partnering with various community groups; and collaborating with public safety officers. The department is also manages nursing services district-wide. Current Initiatives KIDSS(Kodiak Initiative to Develop Safe Schools)that includes PBIS > Increased collaboration and articulation with community agencies in the area of mental health and positive behavior for students: Alcohol,Meth, Suicide Forums; ASSIST suicide prevention trainings,Youth Risk Behavior Surveys, School Climate and Connectedness Survey > Fully integrate the 40 Asset Framework of student engagement through all school and District activities to support the preconditions for student learning • Increase connection between academic and extra curricular components to increase graduation rate,decrease drop out rate,and increase positive indicators on the school connectedness and climate surveys as well as the youth risk survey. 1711' :g Page 53 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. SECONDARY SCHOOLS Kodiak High School Phil Johnson, Principal-Liz Polk,Assistant Principal Kodiak High School builds and implements a budget based on a common aim shared by our students, staff,and community. AIM: "Increase student successes and decrease student failures,without the loss of enthusiasm for learning." The programs listed below have a direct impact on our aim to connect all students to success in high school and post-secondary training. O Competency based education o To change the current system of Time is the constant, Learning is the Variable"to "Learning is the constant.Time is the Variable."This requires professional development outside of the regular instructional day.Professional development,team teaching and training is vital to the success of improving instructional delivery and student learning. A consideration to hire full-time substitutes in the building would help support our efforts to improve our professional development model and increase opportunities for team teaching. (J Career Academy/Pathway Model o The gamer academy/pathway model aspires KHS to offer courses and hire teachers to deliver the necessary instruction for students to pursue their chosen career(s).A decrease in funding often results in a decrease in staffing. A decrease in staffing results in fewer course offerings to prepare students for particular careers beyond high school. Please continue financial support(stipends) for the supervisors of our CTSO groups (HOSA,FCCLA.FFA.Robotics.etc.) These groups support the Career Academy/Pathway Model. • Career Technology Education(CTE) u Programs to provide students the necessary skills for a variety of careers beyond high school.Federal mandates require us to offer core academic subjects. Federal mandates do not require we offer a CTE program.CTE programs will be cut long before core academic subjects. Our GTE program is the laboratory where students apply the core skills in meaningful and constructive ways. We look forward to bringing back our Automotive Program and the technology/equipment associated with the sequence of courses leading to certification. We also appreciate the support of a CTE director to support the program that leads to careers beyond high school, ,7 Activities and Clubs o Research has proven that students involved in any extracurricular activity in high school have significantly fewer unexcused absences;three time as many participants have a grade-point average higher than 3.0:50 percent more achieve the highest quartile on math and reading assessments:and 20 percent more are expected to earn a bachelor's degree or higher. As the cost of travel continues to increase,so must the budget that supports our students to participate in healthy activities. KHS will seek alternative funding sources to support activities for students. KHS will partner with the middle 1811'auc Page 54 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. school and rural secondary programs to improve coordination of activities in order to strengthen relationship between academic and activity efforts. El Visual and Performing Arts o Research shows that students who report consistent high levels of involvement in instrumental music over the middle and high school years show significantly higher levels of mathematics proficiency by grade 12.This observation holds true regardless of a student's economic status.Their continues to be a direct correlation between music and art education that aids not only student achievement but the actual skills that students learn and need for careers beyond high school. Our music program continues to have needs for instrument replacement. U Technology KHS is continuing to pursue a 1:1 initiative. Although the number of devices closely approach meeting this goal the District still needs to preserve a renewal and replacement schedule to ensure sustainability of student access to technology. Policies,practices and professional development must be in place before this initiative can be implement. After teachers,students and parents make adjustment to standards based grading the next target of innovation will he to engage in a 1:1 initiative at high level for all students. Kodiak Middle School Kan Bryant, Principal—Daman Hargraves,Assistant Principal Kodiak Middle School serves grades 6-8 and strives to meet the needs of the adolescent learner.The middle grades are a time when students are experiencing vast mental,physical,social.and psychological development. Parents often wonder who the stranger is in their home,hut the staff at KMS understand your student's developmental period and work to meet their needs. Current Initiatives: > Advisory program to develop fiver year College/Career Technical Education Planning > KMS continues to use the 16 Characteristics of Highly Effective Middle Schools as a model of what we do for our staff and students > KMS has implemented Math intervention programs as a means to help more students become proficient > Professional development for implementing a standards-based grading system > Step Up to Writing and writing across the curriculum > Connected Mathematics Programs Integrate the 40 Asset Framework of student engagement through all school and District activities to support the preset for student learning > Developing digital distance learning opportunities between the middle school and rural schools 19I Pagr Page 55 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. ELEMENTARY SCHOOLS Elementary students have the opportunity to participate in many activities over the course of the year, Student involvement opportunities,include: Spelling Bee Geography Bee Student Council Meaningful Work Program Water Safety Instruction D.A.R,E Orchestra& Band Canned Food Drive Christmas Donations ADF&G Salmon in the Class Tide Pooling Outdoor Education PTA Family Events Engineering Unit of Study Peer Mediation Groups Farm to School Program Coho Carnival School Board Page Program Rattle of the Books An Shows Garden Club Curriculum Based Held Trips Talent Showcase Peer Tutor Program Alliance for Healthier Generations Positive Behavior Support Marine Ocean Science Discovery Lab Artist in Residence Common Initiatives: > Extended day programs for enrichment and intervention > Whole class Tier 1 and II Math instruction/intervention using Strength in Numher strategies > Whole classroom Tier I and II Reading instruction/intervention using Lindamood-tell strategies > Language arts core instruction using Daily 5 model and Common Ground > New Alaska Common Cure Standards based instruction > Progress monitoring,universal screening,skill mastery > Intervention supports embedded in general education classes > Targeted supplemental services for accelerated growth > 21'Century Classroom technology integration > Positive Behavior Support and Character Counts instruction > College/Career Technical Education awareness 20iPa e Page 56 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. East Elementary Dmvnn Gaff, Principal Core Instruction Full implementation of district adopted curriculum materials,including Bridges Math and Treasures Language Arts curriculum focused on student needs,master schedules and teachers'expertise. Intervention Programs Early intervention for students through response to instruction and intervention, life skills program, speech and language support,and our resource program. English Language Emersion English language learners will be placed in a''/ day emersion program to accelerate their language acquisition. STEAM Celebration Science,Technology,Engineering,Arts,and Math(STEAM)focus throughout curriculum. Multiple opportunities throughout the year hosted by teachers and community volunteers.The school celebrates an open house featuring individual and group student projects within these various content areas. ounce in_with the Comment Coast Guard Auxiliary,Coast Guard Partners In Education, Fish and Game,Audubon Society.and Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff. Other volunteer organizations provide students with life long memories as they explore:camping,survival skills,tide pooling,kayaking, and plant and bird identification. Embedded Professional Development Reading.math and writing instruction support will be provided through digital distance learning form trainers. 21 I' : g e Page 57 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. • Main Elementary Angela Chervenak, Principal Core instruction Full implementation of district adopted curriculum materials,including Bridges math and Treasures Language Arts curriculum,focused on student needs,master schedule and teacher expertise Intervention Programs RTI 2/Multi-tiered Instructional Interventions,resource program.Pre-school/k-5 Speech/Language support,ELULI language and literacy support English Language Emersion English language learners will he placed in a'h day emersion program to accelerate their language acquisition, Celebrating the Arts Multiple art opportunities throughout the year hosted by artist,teachers and volunteers.Art celebrations featuring student work;Cultural Festival with St.Innocents Academy,Japanese Dancers,and other community groups.Art Displays/Project Articulate,Talent Showcase and local artists in residence program.STEAM:science.technology,engineering.arts and math. Connecting with the Community: Coast Guard Auxiliary,Coast Guard Partners In Education,Fish and Game,Audubon Society,and Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff. Other volunteer organizations provide students with life long memories as they explore:camping,survival skills,tide pooling,plant and bird identification, Embedded Professional Development Reading, math and writing instruction support will be provided through digital distance learning form trainers. 22jf'age Page 58 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. North Star Elementary Kathy Powers,Principal Core instruction Full implementation of district adopted curriculum materials,including Bridges math and Treasures Language Arts curriculum and the use of blocks to address specific student needs at the intermediate level. Intervention Programs Early Intervention for students through response to intervention,behavior class,speech and language support and our resource program. English Language Emersion English language learners will he placed in a% day emersion program to accelerate their language acquisition. STEAM Celebration Science,Technology.Engineering,Arts,and Math(STEAM)focus throughout curriculum. Multiple opportunities throughout the year hosted by teachers and community volunteers.The school celebrates an open house featuring individual and group student projects within these various content areas. Connecting with the CDmmunity Coast Guard Auxiliary.Coast Guard Partners In Education,Fish and Game,Audubon Society,and Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff. Other volunteer organization provide students with life long memories as they explore camping,survival skills,kayaking,tide pooling. sketching,plant and bird identification. Embedded Professional Development Reading, math and writing instruction support will be provided through digital distance learning form trainers. 23 I'a g c Page 59 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.6. Peterson Elementary Beth Cole,Principal Core instruction Full implementation of district adopted curriculum materials,including Bridges math and Treasures Language Arts curriculum,focused on student needs.piaster schedules and teacher expertise. Intervention Programs RTI 2 Multi-tiered instructional intervention,Developmental preschool program,speech and language support,autism awareness program,resource program,PHIS support and character counts program Celebrating_the Arts Multiple an opportunities occur throughout the year hosted by artists,teachers and volunteers. Art celebrations featuring student work:humanities dance,talent showcase,spring art walk.and local artist in residence program,STEAM:science,technology,engineering,arts and math. Connectintwith the Community Coast Guard Auxiliary,Coast Guard Partners In Education,Fish and Game,Audubon Society,and Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff. Other volunteer organizations provide students with life long memories as they explore:camping,survival skills,tide pooling,plant and bird identification. Embedded Professional Development Reading,math and writing instruction support will be provided through digital distance learning form trainers. 24 t'agc Page 60 of 132 KB School District FY2015 Budget Presentation • AGENDA ITEM #2.B. K-12 SCHOOLS Rural Schools Kendra Bartz Principal—Steve Docrksen,Director of Rural Schools The Kodiak Island Borough School District's rural schools program is comprised of 8 schools which are located in:Akhiok, Karluk,Larsen Bay,Ouzinkie,Port Lions. Danger Bay,Chiniak,and Old Harbor. Our collective belief is that rural school students should he engaged in programs(academic,career and technical education,and extra-curricular)of the highest caliber.Programs are rigorous,diverse, and driven by student defined needs as they pertain to their Personal Learning Plans(PLY). To that end,our rural school academic and athletic program offerings are similar across the Island.as the one school concept'becomes the standard.Students in kindergarten through twelfth grade are engaged in cure programs that are both authentic and rigorous.Over the last three years,in close cooperation with Kodiak High School,a virtual learning program has introduced highly qualified instruction to high school students in the areas of math.science.language arts.social studies.and music. Students in Rural Schools are now afforded the opportunity to take upper division courses such as Algebra II.Ike-Calculus.Chemistry,and Advanced Composition and Literature. Additionally,students in junior high arc now on track with their national counterparts as they register for Pre-Algebra and Algebra I.Other virtual offerings include Physics,Biology.Ground School.Alutiiq Language(K-32), Welding,and Music. While maintaining a strong focus on core academic rigor,efforts are made to embrace local culture and integrate place-based learning at every opportunity.Expanding the worldview of all our children is a priority.This is currently accomplished by infusing diverse learning experiences that build an applied knowledge base that then feeds our children's vision of life in the future.To that end. we are developing a variety of Career and Technical Education programs such as Welding.Carpentry,Culinary Arts,Small Engines,and Business Education. Rural students are also afforded the opportunity to participate in intensive learning experiences that emphasize Welding, Math,Sciences,Career Development, Leadership,and Writing for Publication. Extra-curricular activities include cross-country,archery,marksmanship,volleyball,basketball, Native Youth Olympics,and track. 25 I'age • Page 61 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. BASIS OF ACCOUNTING Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis.revenues are recognized as soon as they are both measurable and available,Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period.For this purpose,the District considers revenues to he available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally am recorded when a liability is incurred,as under accrual accounting.However, expenditures related to compensated absences and claims and judgments are recorded only when payment is due. All governmental funds are accounted for using a current financial resources measurer emir focus. With this measurement focus.only current assets and current liabilities generally are included on the balance sheet.Operating statements of these funds present increases(i.e.revenues and other financing sources)and decreases(i,e.,expenditures and other financing uses)in fund balances. FUND TYPES Governmental Funds Governmental fund operations are focused on the measurement of the sources and flow of current financial resources. This measurement is unique in that generally only current expendable financial resources are accounted for in this group. Governmental funds consist of the following fund types: General Fund o The general School District activities are recorded in the General Fund. The revenues of the General Fund are derived primarily from the Kodiak island Borough. allocations received from the State of Alaska,and the United States government. Primary expenditures in the general fund are made for student instruction,operation of plant,and administration. r Special Revenue Funds o These funds account for revenues from specific revenue sources including food sales, transportation,grants from the Slate of Alaska and United States government,and transfers from the Genera!Fund designated to finance particular functions and activities. fl Capital Projects Fund o This fund type is used to account for capital outlays such as moveable equipment and furnishings for new and remodeled schools.All costs associated with construction,major maintenance.remodel work,and renovations are accounted for by the Kodiak Island Borough. 2G(P.,r'e Page 62 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Fiduciary Funds This fund category is used to account for those assets which the District holds on behalf of others as their agent.This fund type is custodial in nature(assets equal liabilities)and does not involve measurement or results of operations. 0 Student Activity Fund o The Student Activity Fund accounts for a schools activity accounts.These funds account for student fundraised monies(i.e.athletics,student clubs).As such,students must authorize expenditures to he paid from these funds. 2711'agc Page 63 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. BUDGET PROCESS The budget process is governed by local ordinances and policies. In addition to submitting a local funding request to the Borough by April 30.the approved budget is due to DOEED by July IS. To effectively meet these deadlines and ensure a meaningful budget process,KIBSD values and encourages community feedback. Public Input KIBSD is continually seeking input on the budget,program offerings,and meeting the needs of stakeholders within the community. Because this feedback is critical to the budget development process. KIBSD supports open communication on several levels. First.the community is encouraged to participate in the District's strategic planning meetings—held in October of each year. During these forums.needs assessment information is distributed to attendees and open dialogue,concerning the District's progress on specific initiatives,ensues.This is a great opportunity to be heard,and to vocalize whether or not you support the direction the District is taking on any particular initiative. While strategic planning meetings allow for a town hall discussion,KIBSD also supports online surveys, blogs and discussion hoards.If your schedule does not afford you the opportunity to attend a strategic planning meeting,these online offerings are an excellent alternative. KIBSD hosts informative discussions on Facebook and Twitter.Meanwhile,the Superintendent provides direct communication opportunities through his own blog.All of these social networking opportunities can he accessed on the School District's homepage at www.kibsd.org. Lastly,once the preliminary budget has been presented to the public in January,there is an opportunity for public comment during budget hearings scheduled at each Board of Education work session and regular meeting.During the regular meetings,community comments can be made publicly in the Borough Chambers or telephonically.Times and dates for the School Board's work sessions and regular meetings are advertised in the Kodiak Daily Mirror.Regular meetings are broadcast on KMXT 100.1 FM. Follow KIBSD on... facthof}k twittter Blogger 2$I l' Page 64 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. The budget calendar is driven by both Borough ordinance and State statute.These laws require that a school district's budget be approved by the respective governing bodies prior to final submission of the operating budget to DOSED. FY 15 Budget Timeline: Monday,January 20,2014 7:00 pm-Regular Meeting—Borough Assembly Chambers- Review ot'Governor's Budget -Public Comment Monday,January 27,2014 7:00 pm—Budget Committee Meeting—Central Services Conference Room -Projected Roll-over Budget Presentation— Public Comment Monday,February 3,2914 3:30 pm—Work Session—Old Harbor School and VTC in Central Services Conference Room -Updates and Legislative Fly-in Talking Points Discussion—Public Comment February 8-I I,2014 AASB Legislative Fly-in,Juneau Monday,February 17,2014 7:00 pm-Regular Meeting—Borough Assembly Chambers- Rol l-over Budget Update—Public Comment Monday,March 3,2014 7:00 pm—Budget Committee Meeting—Central Services Conference Room- District Strategic Initiatives and Costs— Publ is Comment Monday,March 10,2014 7:00 pm—Work Session—Central Services Conference Room Public Comment March 22-24,2014 AASB Legislative Fly-in,Juneau Monday,March 31,2014 7:00 pm- Regular Meeting—Borough Assembly Chambers— Recommended Balanced Budget Presentation- Public Comment Monday,April 14,2014 7:00 pm—Work Session—Central Services Conference Room—Public Comment Monday,April 21,2014 7:00 pm- Regular Meeting—Borough Assembly Chambers— BOE Final Adoption-Public Comment Thursday,April 24,2014 Present Budget to Kodiak Island Borough 291P:,ge Page 65 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #Z.B. Relevant Statute Alaska Statute See. 14,14.060.Relationship between the borough seho&district and borough:finances and buildings. (r)Except as otherwise provided by municipal ordinance,the borough school board shall submit the school budget for the following school year to the borough assembly by May I for approval of the total amount.Within 30 days after receipt of the budget,the assembly shall determine the total amount of money to be made available from local sources for school purposes and shall furnish the school board with a statement of the sum to be made available. If the assembly does not,within 30 days,furnish the school board with a statement of the sum to he made available the amount requested in the budget is automatically approved.Except as otherwise provided by municipal ordinance,by June 30,the assembly shall appropriate the amount to he made available from local sources from money available for the purpose. Relevant Borough Code K1B Code Sec.115.030(b)The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. Relevant Policy Budget BP 3100 The School Board shall establish and maintain a balanced budget.The Board shall adopt an annual budget which is compatible with District goals and objectives. The District budget shall be prepared annually from the best possible estimates of revenues and expenditures.The Superintendent or designee shall determine the manner in which the budget shall be prepared and shall schedule the budget adoption process in accordance with legal time requirements.A public hearing shall he held prior to the adoption of the budget or a revised budget. In order to receive public input early in the budget preparation process,members of the community and staff shall review the proposed budget at regular intervals during its preparation and shall report its findings and recommendations to the Board. 30 P a :c Page 66 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. FINANCIAL SECTION Page 67 of 132 KB School District FY2015 Budget Presentation AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula Estimate PROJECTED FY15 As of 4.21.2014 . I Based On DEED Certified Enrollment January 2014 ADJUSTED SCHOOL Estimated 20 Day Enrollment FORMULA ADM Aktuok 22 39.60+(1.62'(22-20)) 42.84 Chiniak 11.3 39.60 39,60 Danger Bay 0 0 0.00 Karluk 11 39.60 39.60 Larsen Bay 14 39.60 39.60 Old Harbor 31 55.80+(1.49•(31-30)) 57.29 Ouizinkie 33 55.80+(1.49'(33-30)) 60.27 Port Lions 20.45 39.60+(1.62'(20-20)) 40.33 East 280.25 326.10+(.97'(280-250)) 355.44 Men 231.12 218,10+(1.08'(231-150)) 305.71 North Star 223.31 218.10+(1.08'(223-150)) 297.27 Peterson 243,75 218.10+(1.08'(244-150)} 319,35 10.46 494,9 471.6+(.92-(495-400)) 558.91 KHS/Learning Center 765.2 793.60+(.84(754-750)) 806.37 2,381.28 2,962.58 Correspondence 101.62 2,482.90 DI&I'E1 CiTSl Factor✓. it289 Total After Adjustment for District Cost Factor 3,818.77 pecia Needs teNr77 _. 11E2 ) Total After Adjustment for Special Needs Factor 4582.52 Vocalaal Eilueatio wractor • 110.5 Total After Atfjuslment for Voc Ed Funding Factor 4,651,26 Speoal)Eilucati5n'1lntens�e ectoi(4,1._3)- 1572 Adjusted Students+Special Education 5,223.26 Cetirsiiigli.6glit8P)21.111.11111MallinallIIIMMIIMMEMINIVaa Total astnot Adjusted ADM 5,304.56 Anticipated Base StudgntTAt cTari V5lu8 ",.5665 Increased BSA 185 Basle Need $31,111,221 Required Local Effort(.00265 mills x FY13 Assessed Valuation) $4,016,219 ".00265 x$1,515,554,400 As per CSSB182 Estimated FY14 Impact Aid Received $1,300,000 Impact Aid Percentage(required local elton/maximum allowed local effort) 37,43% ($4,016,219/$10,730,220) Deductible Impact Aid $437,931 (($1,300,000'.90)'37.43%) Regular State Aid FY 13le Basic Need-Required Local Effort•Deductible Impact Aid $26,657,071 31II' tgc Page 68 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. � y,�L;tt�� STATE OF ALASKA :t, �" WARTM tNT O r s— f-. COMMERCE Sam Anna.exttnnor " COMMUNITY AND Susan A:Bell,Grrnmiconovr ;;;49t."}'b7r., ICONOMIC DEVItDPAIINT _ Sent Arty; imn.n -'—`•*�` OF nits*oi Linmwsr sue Wuon;Ar at• �aM.. 17.^_4.Ct c"'-c( Oc0bcr1.2013 LL: 2. 2 el' CERTIFICO/REFUR)4 RECEIPT REQUESTED 7010.27x0.0000-5773.0621 Sopcdnt(ardent Sicwa n McDonald Kodiak Island Sumo;ii Sthtxil Dhurm 722 Mill Ray Road Kodiak,AK 99615 RE 2013 FULL VALUE DEFFRMINA 110Y Drmr Superinlend ml McDonald' As requited by AS 14,17.510 (Public Schools foundation Pro yam),the Department of Commerce,Community,and Economic Development has determmtd Iha t,n.of January 1. 2013,the MI and true value o ftaxable real and personal pmperty within your municipality is as follows: Real Property: S 1,141 037,700 Personal?smutty S 373 5 16 700 Slate Assessed Properly(AS 43.56): SO TOTAL: S 1.515,554,4(10 This fait value dttetmination may be appmled udministmtively by yam within fifteen(15) days of receipt of this notice. In addition, AS 14.17.5W also allows for judcial review of the determination. If you have any questions concerning this full value determinulion air 201 t please contact our of Mx at 269-4565 or 2694605. Sinrrrnl Steve Val Sant State ASSISror +in" -t',tsrutn vn,!Pat.An.hm.4>tItyke' tt}db at tplwmt 'RI".7N 4'$,l ..v car"_Y U:4) U chit,hap ,ttttnn-,.t.:onkt.v.t,dat w. 32'Page Page 69 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Borough Revenue Cap Estimate FY 2015 Required and Maximum Local Contribution Estimates PROJECTED FY15 As of 4.21.2014 U&ng of$5,665&,DCF of 1.289 ,?. Estimated Required FY 15 Contribution Options(The Lesser of the Following Two) A.2013 Full Value x �j Millie $1,515,554,400.00. Q 00265: $4,0,...16;219 B.FY 14 Basic Need x.45% = $31,111,221.00 x.45%= $14,000,049 Estimated Additional Avowable Local FY 15 Contdbution Options(The Greater of the Following Two) A.23%of FY15 Basic Need $31,111,221.00 13k a '° $71155,581 B. ,002 of 2013 Tax Base= $1,515,554,400,00 x.002= $3,031,109 Estimated Maximum Local Contribution Allowable FY15(The Sum of the Following Two) Required Local Contribution= $ 4,016,219 Additional Allowable Local= $ 7,155,581 lifignEstimateLIMIMMEED A o ab efiCEISConinbution 9 i.. : $11,171,800 I KIB Approved Support FY 14 $ 10,649,720 Percentage of FY15 Max 95.33%' Amount Below Cap FY15 $522,080 33(I'a c Page 70 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. KODIAK ISLAND BOROUGH SCHOOL DISTRICT 2014-2015 BUDGET Local Support History Information Supplied from KIBSD Annual Audits FIscal Year4o-Year Amount Below Percent Appropriation Ii-Kind Local Support Max Alowable Year Dir le:ence the Cap of Max 2000 $ 5,556,310 $774,452 $ 6,330,762 $ (167,148) Actual 7,677,799 1,347,037 82% 2001 $ 5,996,440 $683,261 $ 6,679,701 $ 348,939 Actual 7,887,386 1207,685 85% 2002 $ 6,331,440 $774,854 $ 7,106,294 $ 426,593 Actual 8,139,331 1,033,037 87% 2003 $ 6,626,440 $955,548 $ 7,581,969 $ 475,694 Actual 8,008,468 426,480 95% 2004 $ 7,049,645 $945,395 $ 7,995,040 $ 413,052 Actual 8,188,968 193,928 98% 2005 $ 7,491,892 $840,548 $ 8,332,440 $ 337,400 Actual 8,470,942 138,502 98% 2006 $ 7,794,690 $837,750 $ 8,632,440 $ 300,000 Actual 9,045,101 412,661 95% 2007 $ 7,775,801 $895,459 $ 8,671,260 $ 38,820 Actual 9,663,496 992,236 90% 2009 $ 8,482,554 $937,858 $ 9,420,412 $ 749,152 Actual 9,624,522 204,110 98% 2009 $ 9,270,768 $972,850 $10,243,618 $ 823,206 Actual 10,243,618 • 100% 2010 $ 9,343,500 $946,850 $ 10,290,350 $ 46,732 Actual 10,612,781 322,431 97% 2011 $ 9,494,388 $780,962 $10,275,350 $ (15,000) Actual 11,016,766 741,416 93% 2012 $ 9,387,000 $863,350 $10,250,350 $ (25,000) Actual 11,098,280 847,930 92% 2013 $ 9,396,500 $853,850 $10,250,350 $ - Actual 10,388,388 138,038 99% 2014 $ 9,795.870 $853,850 $ 10,649,720 $ 399,370 Budgeted 10,946,091 296,371 97% $10,000,000 000000 y i �. ' 11 i IiM ' �l1 � '� 'l$2i�t III t 1 'f c f r,? '1° rf X10 rE3 ' 1 34 II'a __, Page 71 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District Scenarios FY15 Budget PROJECTED REVENUE Presented April 21,2014 AW.rrlm Anticipated DESCPPTY3N FY12 FY13 - ADOPTED W.nler Revision 6185 BSA ACTUAL PCTUAI P12014 F',2014 Fy2016 BUDGET BUDGET BUDGET LOCAL REVENUE SOURCES: Ap1721,2014 Annual Appropriation 9,403,817 6489764 9,795,870 9,795,870 10317,950 In.kina Senices 846.533 760.586 853,850 853,850 853,850 Use of Facilities 28,869 56,802 66.003 65,02 65,000 AcademicAtMWic Fees 12,980 11,000 11.000 11,000 11.000 Village Rent 5,625 5800 6,000 8000 6,000 Use of Ft4d Balance: OesignatedlUndeslgrated - 500,000 500,000 500.000 • Plia Year Encumbrances Other-Use of Fund Balance 30,273 53,489 2,493.330 - E.Rate Remlbtesemems 1.286361 1,367,923 1,542,140 1,542,140 2.195,100 Slhlalal Local Sources 11,596,358 11,746,544 12,773860 15.267,190 13,948,900 STATE SOURCES: Foundation 23,459.703 26,317,940 25,315381 25,665,383 26,657,071 Slate Military Contract 879,582 879,582 879,582 879,582 879.582 Quality Schools 80.054 83,883 80,000 80000 80,000 Supplemental Stale Aid'F,aed Coats 3 Energy 415,009 527,358 530,393 530.393 525.000 IRS On Beh all 4991,480 8,269,498 6,637,819 6,837,819 6.731,385 PEPS On Behalf 718,008 089,144 862,380 862,360 698,579 Ca her Slate Relenue-Sakly 8 Secunty 446,329 446,329 Subtotal Slate Sources 30,544.716 . 34.967,405 34,751,864, 35.101,866 35,771.617 FEDERAL SOURCES: Impact Aid-Military(666,sum 1,879,120 1,854,042 1.320,087 1,320.087 1.200,000 Impact Aid-Mitilaiy Spec Ed(tt State) 22,448 18,440 25,000 25,000 18,000 Depedment of Defense 100,342 96,059 100,000 81,778 80,000 Medicaid Contact 17,145 Impact Aid-elect 57,144 2,000 2,000 2,009 Impact Aid-Special Ed. 16.067 Sub-total Federal Sauces 2.030.122 '4,827,000 1,447,087 1,428,865 1,300,000 OTHER SOURCES: Indirect Cost Factor 207,436_ 234,326 175,992 175.992 180,000 Subtotal Other Soumaa 207,439 '234,326 175982 175,992 ' 180.000 TOTAL REVENUE -44.376632 49.561.146 49,148,603 . 51,873,913 . 61.200,517 1. Expense can 1 15404810' 27862.463 �'"`I7Y;535823 ,2T 891050 29.339.9441 h• tdesr' ^. I 10222,8711!! 11241,538 } 11,227984 ' 11454969. :11,936,078 I„600 petfanY,... - 8,292J50 4 10,266,848 t 70.384996 . .__12.837,894' ! to al 43,920.431; 49,370.889 48,146,803 51,973,913 51,841.234•, t. • l e ,. ∎Expenses Owr R44i1011. . , 464.71• .,I 35IV'a ti.c Page 72 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District Scenarios FY15 Budget PROPOSED CUTS SUMMARY Presented April 21,2014 Minimum Anticipated DESCRIPTION ADOPTED Winter Revision $185 BSA FY2014 FY2014 FY2015 BUDGET BUDGET BUDGET LOCAL REVENUE SOURCES: Apnl21. 2014 _" Sub:total Local Sources 12,773,860 15,267,190 "13,948,900 ' Note below STATE SOURCES: - Subtotal State Sources • 34,751,864 35,101,866 35,771,617 FEDERAL SOURCES: Subtota(Federal Sources 1,447,087 1,428,865. , 1,300,000 OTHER SOURCES: Sub-total Other Sources X175,992 175,992 180,000 TOTAL REVENUE ' ` -'49,148,803 , -51,973,913. - - "51,200,517 Expense cart 27535'8231 27'6811050 it ° 28,336944i ('rslass ; ,,,/z I F a "1 1 227 9841 _ 71454 969 ` ;14936,0784 P satip-e-ll.i� 384991 iron rsanrrel ,� 4 10,384,996] �12;837,ti941 i.,a_S. ;„t 7,568 21 k total 49,148,803 51,973,913 51,841,234 . , `.. (Expensesit�edRe!.enue_ y(84017117}t- .,' PROPOSED," = Certified Positions e a x 0.5- ?• ; �� 679650 PROPOSED '. .CfaSSified Positions ..\''',//,:4,4447t8 to'10" ' %4 :,.1144283147 i' ' Y - , s C 8 I Budgett, 7� t*"r200,000, • : „, ,' ,, .,` � 522;080 Presented htB Local.,ontnbutzon(F,,Yt4$$ ;%, >� 10 649-7Z0- a, Maximum Allowed Lora!Contnbutwn � st 17,7 800'vieciancri; a 4iAnciw ble Local Contribution Batance'4 522,080.06 PROPOSE6,4' :Acid B2 Certifed h: � ., 453 100} PROPOSED¢ .;"Add Sac Classified y:'4 44 102" ,4 ., : ,7€ .. .-, , 169 980; �«rik s" zd 41 )�t:4111. 4,y. -:;1772:44414i;su c.F `" Vi ii;#4: .'ii .;; µ,;.-�4,17”:%,::` 36II'ap.. Page 73 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2-B, Kodiak Island Borough School District 2014.2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:110 KODIAK HIGH SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget A0400led $ 4061693 $ 3,952,797 $ 3905,250 310 Certificated Salaries $ 3,716002 $ 3750079 $3571429 $ 705,342 $ 830,479 $ 804,916 320 Non-Cenificated Salaries 841,900 1,064.114 933,786 1,911,708 2,057,520 r, 2.296,156 360 Employee Benefits 2,284,860 2520489 2,439,967 5,679.743 6,840,796 7.006,322 Subtotal-Personnel Services 6,842.762 7,334,682 6,945,182 14,146 17,191 12,953 410 Protesslonat and Technical Sery 12,953 34,253 •9,253 5,267 6,292 8,186 420 Staff Travel 8,186 8,186 • - 8,186 249,179 249,432 208,561 425 Student Travel 212,561 199,583 199,583 24,808 56,116 68,090 430 Utility Services 67,730 67,730 • 87,730 715,494 840,602 845,060 435 Energy 848,060 848,060 967,683 13,937 11,184 22,366 440 Other Purchased Services 21,033 26,033 `26,033 1,870 1,599 1.793 445 Insurance and Bond Premiums 1,793 1,793 -1,793 183,807 164,418 165,762 450 Supplies,Materials and Media $58,663 161,865 146,865 11,428 7,976 8,434 490 Other Expenses 8,434 11,910 ;11,910 56.532 - 52,051 51,070 510 Equipment 34,114 1,271 435 29,114 1,276,468 1.406,861 1,395,275 Subtotal-Non Personnel 1,373,527 2,630,845 1,498,150 $ 7,956211 $ 8,247,657 $ 8,401,597 Location Totals $ 8,216289 $ 9,965,530 $8,443,332 Expense Considerations associated with Kodiak High School Objects 430&450-Utility and Energy • Adjusa,mra anticipated due to occupancy of new HS Facility Onginal Cost Projection from Architect/Englneering team considered Anticipate occupancy of KHS Tower beginning October.20(4-Utility&Energy Impact Estimated increased energy S utility$186,000 annually 3711'age Page 74 of 132 KIB School District FY2015 Budget Presentation OD ID 0 D- o O Kodiak Island Borough School District Q 2014-2015 Budget Presented 14 BOE 04-21.2014 O. N o tµ oo i1 N) N O '= Fund: 100 General Fund-Expenditures Gn SUMMARY FTE OD Original Winter $186 BSA Cl. 2010-11 2011-12 201213 201314 2013-14 Minimum 10 Actual Actual Actual Account Description Budget Budget Anticipated 2545.00 2,518.00 2,51200 Enrollment in ADM 2,521.00 2529.00 2,483.00 ID N N FTE's Included In Current Budget 4) 16.50 15.50 13.50 Administrator 13.00 13.50 14.50 O. 156.60 157.60 154.60 Teacher 143.17 144.50 137.00 34.00 32,00 34.00 Special Education Teacher 29.00 31.00 31.00 1.00 1,00 1.00 Library 1.00 1.00 1.00 1.00 1,00 1.00 Athletics 1.00 1.00 1.00 6.00 6.00 6.00 Counselors 6.00 600 6.00 215.10 213.30 210,10 Certified Subtotal 193.17 197.00 190.50 2.00 2,00 1.00 Administrator 1.00 1.00 1.00 49.10 54.20 61.63 Instructional Aides 67.27 67.27 62.52 49.26 52.26 58,78 Support Staff 53.41 53.91 49.21 7.00 700 7,00 Maintenance Staff 7.00 7.50 7.50 28,71 28.71 30.55 Custodial Staff 31.21 3131 30.46 13807 144.17 158,96 Classified Subtotal 159.89 161,39 150.69 351.17 357.47 369.06 Total 353.06 358.39 341.19 w m CO Z 0 0 a 0 N rill 5 N ry w GO a 0 Kodiak Island Borough School District Q 2014-2015 Budget Presented to BOE 04-21-2014 0` IC N O Purtd: 100 General FuM-Expenditures r. SUMMARY W C Original Winter $165884 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget niddipated $ 15,464,019 $ 15,261,698 $ 15,016,691 310 Certificated Salaries $ 14.480,841 514,420,419 $14,297,669 5 5,738,430 $ 5,968,258 $ 5,842,469 320 Non-Certificated Salaries $ 5,905,943 S 5,919,439 $ 5,960.387 $ 13,835.427 $ 14,396,340 $18,244,861 360 Errg oyee Benefits $ 18,377,023 $16,796,161 $18,986,422 N $35,037876 $35,626.296 $39,104,021 Subtotal-Personnel Services 38,763,807 39,136.019 39,244,478 $ 1,636,770 S 1,404,337 $ 1,582,394 410 Professional and Technical Sery $ 1,536,586 S 1,751,886 $ 1,667,886 $ 278.426 $ 252,065 $ 303,753 420 Staff Travel $ 301,053 5 304,553 $ 299,553 S 369,441 $ 328,951 $ 278,039 425 Student Travel $ 282,039 3 281,061 $ 281,067 5 1,785,626 $ 1,853,218 $ 2,464,690 430Utilty Services $ 2,450,090 $ 2,836,578 $ 3,393,794 $ 1,972,911 $ 2.370,607 $ 2,507,045 435 Energy $ 2,486,784 $ 2,548,296 $ 2,667,919 $ 494,312 5 358,857 $ 477,962 440 Other Purchased Services S 510,836 $ 533,136 S 528.136 $ 188,000 $ 190,541 $ 289,346 445 Insurance and Bond Premiums $ 289,346 $ 289,346 $ 274,346 $ 1,466,576 $ 1,016.349 $ 1,254,407 450 Supplies,Materials and Media $ 1.492.175 5 1,495,377 $ 1,280,377 $ 273.375 $ 277,718 $ 328,287 490 Other Expenses $ 361,955 5 365,431 $ 360431 S 1,317,905 5 239,950 $ 780,925 510 Equipment S 674,132 $ 2.432,230 $ 680,456 9,783.342 8,292.593 10,266,848 Subtotal•Non Personnel 10,384,996 12,837.894 11,433.959 5 44.821,218 $43,918,889 $49,370,869 Location Totals $49,148,803 $51,973913 $50,678,437 Ito m —4 0 b hhh�nnn mei T ti7 AGENDA ITEM #2.B. Kodiak Island Borough School Olslricl 2074•2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location: 110 KODIAK HIGH SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticlipeted 2.545.00 2.518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 77600 756.00 737.00 Enrollment in ADM -Building 754.00 755.00 766.00 FTE's Included In Current Budge! 3.00 2.00 2.00 Administrator 2.00 2.00 3.00 41.60 41.80 40,60 Teacher 39.17 39.00 35.50 5.00 5.00 5.00 Special Education Teacher 4.00 5.00 5.00 1.00 1.00 1.0D Library/Media 1.00 1.00 1.00 3.00 3.00 3.00 Counselors 3.00 3.00 3.00 1.00 1.00 1.00 Athletics 1.00 1.00 .1.00 54.60 53.80 52.60 Certified Subtotal 50.17 51.00 48.50 8.09 8.47 8.51 Instruction Aides 10.75 10.75 10.25 3.88 6.25 8.53 Support Stall 6.25 7.25 5.25 5.29 5.29 5.29 Custodial Staff 5.00 5.50 5.00 17.26 20.01 22,33 Classified Subtotal 22.00 2350 20.50 71.86 73.81 74,93 Total 72.17 74.50 69.00 Stalling associated with Kodiak High School(narrative provided by Sup!McDonald) '5 Tenets Researched Based•ESEA from Formative Recommendations -Teacher duality-Evaluation -Leadership in Establishing Learning Culture and Focused Instructional Model •Feedback in Instructional Data.•Student Performance -Small Schools- 1:300 or Sener SupeMsion(Admen) 1:30 or Better Classroom 5:1 Significant Positive -Extra Time of Instruction for Students with Significant Performance Gaps 1. Administration Reclassification-2 IialVSalety Monitors back to 1 Assistant Principal - Evaluation - Leadership - Feedback 2. Provide a worst case scenario for budget cuts in Activities without directly impacting activity offerings or student travel funds 3. Instuctionaf Focus-40 Assets Framework-engagement-student connectedness/climate- grade rate/drop out rate-CTE preparedness 4.Master Schedule-Student distribution in sections v/course offerings will be adjusted to reflect the need to move some faculty from the high school to the middle school if needed 40 pi g Page 77 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School Dietrlct 2014-2015 Budget Presented to HOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:111 COMMUNITY SWIMMING POOL , Original Winter $185 BSA 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticipated 3 • $ - $ - 310 Certiliceted Salaries $ - $ • $ • - 320 Non-Certificated Salaries - - - - - 360 Employee Benefits - - - - - Subtotal-Personnel Services - - - - • - 410 Professional and Technical Sery • - • - - • 420 SIMI Travel - - - • • 425 Student Travel - - - - 9,032 12,537 430 Utility Services 12,537 12,537 12,537 82,166 89,966 96,339 435 Energy 96,339 96,339 96,339 - 7,880 18,145 440 Other Purchased Services 18,145 18,145 18,145 - 445 Insurance and Bond Premiums - - - 9,254 13,123 10,000 450 Supplies,Materials and Media 10,000 10,000 10,000 • - 490 Other Expenses - - - - - - 510 Equipment - - - 91,420 120,001 137,021 Subtotal-Non Personnel 137,021 137,021 137,021 3 91,420 $ 120,001 $ 137,021 Location Totals $ 137,021 $ 137.021 $ 137,021 411Pagc Page 78 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund 100 General Fund-Expenditures Location: 111 COMMUNITY SWIMMING POOL Original Winter $185 BSA 2010.11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticilpated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,52100 2,529.00 2,483.00 FTE's Included In Current Budget - - - Administrator - - - - - Teacher - - - - - - Counselors - - - - - - Certified Subtotal - - - - - Instructional Aides - - - - Support Staff - - - - Custodial Staff - - • - - Classified Subtotal - - - - - Total - - - Staffing associated with Community Swimming Pool The District provides no staffing for the Community Swimming Pool 421 I'a Page 79 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21.2014 Fund: 100 General Fund•Expenditures Location;117 Correspondence(Learning Center) Original Winler $165 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anliciipated $ 60,758 $ 78,171 $ 62„581 310 Certificated Salaries $ 62,581 $ 62,581 $ 62,581 89,787 96,230 99,348 320 Non-Certificated Salaries 109,756 109,756 109,756 _66,534 105,825 111,947 360 Employee©enelils 122,409 124,551 124,551 217,079 281,226 273,876 Subtotal-Personnel ServIces 294,746 296,688 296,888 20,277 16,046 20,000 410 Professional and Technical Sen., 20,000 20,000 20,000 975 672 2,000 420 Stall Travel 2,000 2,000 2,000 • 425 Student Travel - - - 941 4,763 1,500 430 Utility Services 1,500 1,500 1,500 • - 435 Energy - - - 1,327 2,102 1,564 440 Other Purchased Services 1,564 1,564 1,564 - - 445 Insurance and Bond Premiums - - - 85,506 128,747 164,000 450 Supplies,Materials and Media 185,040 155,040 185,040 11,318 15,599 15,000 490 Other Expenses 15,000 15,000 15,000 1,312 6,445 86,837 510 Equipment - - - 121,656 174,374 290,901 Subtotal-Non Personnel 225,104 225,104 225,104 $ 338,735 $ 455,600 $ 564,777 Location Totals $ 519,850 $ 521,992 $ 521,992 4311'agc Page 80 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expendilures Location:117 CORRESPONDENCE(Learning Center) Original Winter 318585A 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anliciipaled 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 66.00 108.00 111.00 Enrollment In ADM-(K-12 Program) 121.00 121.00 102.00 FTE's Included In Current Budget - Administrator - - - 1.00 1.00 1.00 Teacher 1,00 1.00 1.00 - - - Special Education Teacher - - - 1.00 1.00 1.00 Cerlif led Subtotal 1.00 1.00 1.00 2.25 2.88 2.88 Instructional Aides 3.00 3.00 3.00 - Support Stall - Custodial Stall 2.25 2.88 2.88 Classified Subtotal 3.00 100 3.00 3.25 3.88 3.88 Total 4,00 4.00 4.00 Staffing associated with Correspondence(Learning Center) Elementary certified slag is funded through General Fund High School certified stall is funded through 50%145 OF and 50%Tale IC(283) Classified support staff includes two aides In Learning Center in Kodiak and one aide on Alognak 44II'agC Page 81 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to DOE 04-21.2014 Fund: 100 General Fund-Expenditures Location:120 KODIAK MIDDLE SCHOOL Original Winter $185 SSA 2010.11 2011-12 2012-13 201314 2013-14 Mlnknum Actual Actual Actual Account Description Budget Budget Anticipated $2.471,971 $2,397,357 $2,472,074 310 Certificated Salaries $2,143,464 $2,169,931 $ 1,844,956 572,471 585,868 571,309 320 Non•Certificated Salaries 538,031 538,031 538,031 1,192.648 1,245,687 1421,551 360 Employee Benefits 1,281,007 1,3033, 44 1,171,384 4,237,090 4,228812 4,464,934 Subtotal-Personnel Services 3,962,502 4011,306 3,554,371 1,170 - 2,500 410 Professional and Technical Sew 2,500 2,500 2.500 9,478 10,859 4.750 420 Staff Travel 4,750 4,750 •4,750 27,028 29,505 23,000 425 Student Travel 23,000 23,000 23,000 23,297 49,751 53,606 430 Utility Services 53,606 53,606 53,606 209,595 231,556 274,383 435 Energy 264,634 264,634 264,634 7,803 5,832 13,420 440 Other Purchased Services 13,420 13,420 13.420 1,218 1,238 1,612 445 Insurance and Bond Premiums 1,612 1,612 1,612 54,762 76,744 82,646 450 Supplies,Materials and Media 90,341 90,341 90,341 1,987 1,540 1,600 490 Other Expenses 1,600 1,600 1,600 6,019 22,349 15,000 510 Equipment 12000 12,000 12,000 342,357 429,374 472,517 Subtotal-Non Personnel 467,463 467,463 467,463 $4,579,447 $4658,286 i $4,937,451 Location Totals $4,429,965 $4,478,769 $ 4,021,834 451Paer Page 82 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014•2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location; 120 KODIAK MIDDLE SCHOOL Original Winter $185 BSA 2010-11 201112 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipaied 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2483.00 526.00 498.00 493.00 Enrollment in ADM -Building 488.00 494,00 495.00 FTE's Included In Current Budget 2,00 2.00 2.00 Administrator 2.00 2.00 2.00 27.00 27.00 26.00 Teacher 22.00 23.50 19.50 4.00 4,00 4.00 Special Education Teacher 3.00 4.00 4.00 1.00 1.00 1.00 Counselors 1.00 1.00 ''1.00 34.00 34.00 33.00 Certified Subtotal 28.00 30.50 26.50 6.79 804 6.60 Instructional Aides 8.46 8.46 8.46 2.75 235 3.40 Support Staff 3.07 3.07 3.07 4.38 4.38 4.36 Custodial Stall 4.00 4.00 4.00 13,92 15.17 16.38 Classified Subtotal 15.53 15.53 ' 15.53 47.92 49,17 49.38 Total 43.53 _46.03 42.03 Slatting associated with Kodiak Middle School(narrative provided by Supt McDonak) Master Schedule-Student distribution In sections of course ollenngs will be adjusted to reflect the need to move some faculty from the high school to the middle school if needed 4611'a is Page 83 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School Olatntt 2014-2015 Budget Presented to BOE 04.21-2014 Fund', 100 General Fund-Expenditures Location:240 EAST ELEMENTARY Original Winter $165 BSA 2010-11 2011-12 2012-13 2013.14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Antidlpateo $ 1,487,106 $ 1,519,136 $ 1474,849 310 Certificated Salaries $ 1,421,114 $ 1,462,041 $ 1.462,041 386,666 405,825 360,597 320 Non-Certilicaled Salaries 369.536 369,536 326,094 639040 930,852 963.402 360 Employee Benefits 1,007,018 1,043,602 1,029,045 2,713,012 2,855.813 2,798,855 Subtotal-Personnel Services 2,797,668 2,875,179 2,617,180 - - 3,500 410 Professional and Technical Sen 3,500 3,500 3,500 2,221 1.601 1,000 420 Slat Travel 1,000 1,000 1,000 - 200 425 Student Travel 200 200 200 16,602 29,352 34,140 430 Utility Services 34,140 34,140 34,140 120,613 164.194 139,627 435 Energy 139,627 139,627 139,627 7,440 5,000 10,635 440 Other Purchased Services 10,635 10,635 10,635 - 445 Insurance and Bond Premiums • - 69,474 53,076 58.749 450 Supplies,Materials and Media 52,204 52,204 52,204 - 490 Other Expenses - - - 3,941 5,000 510 Equipment 5,000 5.000 5,000 215,350 257,164 252,851 Subtotal-Non Personnel 2463% 246,306 246,306 5 2,928,362 $ 3112,977 $ 1051,706 Location Totals $ 3.043,974 $ 3,121 465 5 3,063,488 471Pawc Page 84 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to DOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:240 EAST ELEMENTARY Original Winter $195 BSA 2010-11 2011.12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget AnGpipated 2,54500 2,518.00 2.51200 Enrollment In ADM -District 2,521.00 2,529,00 2483.00 310.00 324.00 315.00 Enrollment in ADM -Building 297.00 294.00 280.00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 18.50 17.50 17.50 Teacher 17.75 18.25 18.25 2.00 2.00 2.00 Special Education Teacher 1.00 1.00 1.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 22.00 21.00 21,00 Certified Subtotal 20.25_ 20.75 20.75 6,41 6.48 8.13 Instructional Aides 0.50 9.50 7.50 2.38 2.38 3.00 Support Stall 3.00 3,00 3.00 2.50 250 2.50 Custodial Stall 2.50 2.50 2.50 11.29 11.36 13.63 Classified Subtotal 14.00 14.00 13.00 33.29 32.36 34.63 Total 34.25 34.75 33.75 Staffing associated with East Elementary(narrative provided by Supt McDonald) -Reduction of Classified Staff(1 Secretary I, 1 Instructional Aide) -Central Services-Reading and Math Coach addition for potential increased funding -Reassign P.D.to Enrichment Coordinator to address Extended Day and GTE programming 48II'a;'d Page 85 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to 906 04-21.2014 Fund: 100 General Fund-Expenditures Location:250 MAIN ELEMENTARY Original Winter $184 BSA 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Aclual Account Description Budget Budges Anticlipated $1,368,610 $1,379,706 $1,415,905 310 Certificated Salaries $ 1,342,618 $1,342,618 $ 1,342,618 432,377 445,447 432,856 320 Non-Certificated Salaries 399,235 399,235 355,793 765,528 884,280 1,001,319 360 Employee Benefits 1,011,118 1.030,413 1,015,856 2.566$15 2,712,433 2,850,080 Subtotal-Personnel Services 2.752,971 2,772,266 2,714,267 - - - 410 Professional and Technical Sery - - - 1,000 420 Staff Travel 1,000 1,000 1,000 - - - 425 Student Travel - - 13,272 28.426 35,571 430 Utility Services 35,571 35,571 ,35,571 90,839 95,962 127,943 435 Energy 127,943 127,943 127,943 9,529 5,245 9,638 440 Other Purchased Services 9.638 9,638 9,638 - - 445 Insurance and Bond Premiums - -52,506 43,490 43,167 450 Supplies,Materials and Media 42,970 42,970 42,970 - - - 490 Other Expenses - -1,777 5,530 51O Equipment 5,530 5,530 5,530_ 167,923_ 173,123 222,849 Subtotal-Non Personnel 222,652 222,652 222,652_ $2,734 438 $2,885.556 $3,072,929 Location Totals $2,975.623 $2,994,918 $ 2,936,919 49)Pn g Page 86 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2019-2015 Budges Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures Location:250 MAIN ELEMENTARY Original Winter 31as&SA 2010-11 2011-12 201213 2013.14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anliciipaled 2,545.00 2,518.00 2,512.00 Enrollment in ADM - District 2,521,00 2,529.00 2483.00 233.00 224.00 226.00 Enrollment in ADM -Building 236.00 234.00 231.00 FTE'e Included In Current Budget. 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 17.25 16.25 16.25 Teacher 15.50 15.50 15.50 1.00 1,00 1.00 Special Education Teacher 1.00 1.00 • 1.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 19.75 18.75 18.75 Certified Sublolal 18.00 1 8.00 18.00 7.50 7.56 8.27 Instructional Aides 8.00 8.00 7.00 2.38 2.38 2.63 Support Stall 3.00 3.00 3.00 2.50 2.50 2.67 Custodial Stall 2.67 2.67 2.67 12.38 12.44 13.57 Classified Sublolal 13.67 13.67 12.67 32,13 31.19 32.32 Total 31.67 31.67 i 30.67 Stalling associated with Main Elementary(narrative provided by Sept McDonald) -Reduction of Classified Stall(I Secretary I, I Instructional Aide) -Central Services-Reading and Math Coach addition for potential increased funding -Reassign P.D.to Enrichment Coordinator to address Extended Day and C?programming 50II'aw Page 87 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School District 2014-2015 Budget Presented to HOE 04-21.2014 Fund: 100 General Fund-Expenditures Location:260 NORTH STAR ELEMENTARY Original Winter $185 BSA 2010.11 2011.12 2012-13 2013.14 2013-14 Mlnmum Actual Actual Actual Account Description Budget Budget Antcipaled $ 1,107,875 $ 1,231.526 $ 1,205,050 310 Certificated Salaries $ 1,122,782 $ 1,122.782 $ 1,122,782 341,840 364,700 366,615 320 Non•Ceniticated Salaries 390,609 390,609 347,167 609.283 759.340 876.399 360 Employee Benefits 853,687 869,425 854,868 2,058,998 2,355,566 2,448,064 Subtotal-Personnel Services 2,367,078 2,382816 2,324,817 - - 2,277 410 Professional and Technical Sery 2,277 2,277 2.277 - - 2.000 420 Staff Travel 2,000 2,000 2,000 335 1,936 2,000 425 Student Travel 2,000 2,000 2,000 16,689 32,440 33,295 430 Utility Services 33,295 33,295 33,295 95,146 110,273 114,942 435 Energy 114,942 114,942 114,942 6,900 4,995 9,760 440 Other Purchased Services 9,760 9,760 9,760 - - - 445 Insurance and Bond Premiums - - - 47,442 39,928 42,303 450 Supplies,Materials and Media 40,119 40,119 40,119 - 109 2,000 490 Other Expenses 2.000 2,000 2,000 - 13,278_ - 510 Equipment - - - 166.512 202,959 208,577 Subtotal-Non Personnel 206,393 206,393 206,393 $2.225,510 $2.558,525 $2,656,641 Location Totals $ 2,573,471 5 2,589,209 $ 2,531,210 SifPage Page 88 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:260 NORTH STAR ELEMENTARY Original Winter S165 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545,00 2,518.00 2,512,00 Enrollment in ADM -District 2,527.00 2,520.00 2483,00 202,00 217.00 217,00 Enrollment In ADM -Building 231,00 232.00 223.00 FTE's Included In Current Budget 1.00 1.00 1,00 Administrator 1.00 1,00 1,00 13,25 14.25 14.25 Teacher 12.75 12.25 12,25 1.00 1.00 1.00 Special Education Teacher 1.00 1,00 1.00 0.50 0.50 0,50 Counselors 0.50 0.50 0.50 15.75 16.75 15.75 Cenilied Subtotal 15.25 14,75 14.75 6,13 5.63 7.56 Instructional Aides 9.10 9.10 8.10 2.38 2.38 3.00 Support Stall 3.00 3.00 3.00 2.50 2.50 2.50 Custodial Stall 2.50 2.50 2,50 11.01 10.51 13.06 Classified Subtotal 14.50 14,60 13.60 26.76 27.26 29.81 Total 29.85 29,35 28.35 Staffing associated with North Star Elementary(narrative provided by Supt McDonald) -Reduction of Classified Staff(1 Secretary 1, 1 Instructional Aide) -Central Services-Heading and Math Coach addition for potential increased funding -Reassign P.D.to Enrichment Coordinator to address Extended Day and G/T programming 52 II'u d.e Page 89 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School Metric/ 2014-2015 Budget Presented to BOE 04-21.2014 Fund: 100 General Fund•Expenditures Location:270 PETERSON ELEMENTARY Original Winter st85 ESA 2010-11 2011.12 2012-13 201344 2013-14 minimum Actual Actual Actual Account Description Budget Budget AM3cipaten $ 1,185,473 $ 1139,920 $ 1,191,492 310 Certificated Salaries $ 1,167,516 $ 1,215,734 $ 1,129,474 278,500 331,032 346,356 320 Non-Cerelicaled Salaries 379,944 379,944 336,502 550,146 624,443 763,497 360 Employee Benefits 804,560 83•-,8 2, 54 796,957 2,014,119 2,095.395 2,301375 Subtotal-Personnel Services 2,352,020 2,433,932 _ 2,262,933 • - - 410 Processional and Technical Sery - - - 1.914 420 Stall Travel 1,914 1,914 1,914 2,632 2,195 2,500 425 Student Travel 2500 2,500 Z500 1,656 1.656 11.156 430 Utility Services 11,156 11,156 11,156 104,398 115,513 111,539 435 Energy 111,539 111,539 111,539 9,618 6,595 9.250 440 Other Purchased Services 9,250 9,250 9,250 - 445 Insurance and Bond Premiums - - - 46,874 46,381 46,749 450 Supplies,Materials and Media 44,415 44,415 44,415 109 - 490 Other Expenses - - 4.108 818 - 510 Equipment - - - 169,286 172,267 183,108 Subtotal-Non Personnel 180,774 180,774 180,774 $ 2.183,405 $ 2,267,662 $ 224484.483 Location Totals $ 2.5321794 $ 2614,706 $ 2,443,707 53Il'it Page 90 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:270 PETERSON ELEMENTARY Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budge! Budget Anticiipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2483.00 250.00 223.00 236.00 Enrollment In ADM -Building 239.00 240.00 . 244.00 FIE's Included In Current Budget 1.00 1.00 1.00 Administrator 1,00 1.00 1.00 14.00 13.00 13.00 Teacher 12.00 12.00 . 11.00 3.00 3.00 3.00 Special Education Teacher 4.00 4,00 4.00 0.50 0.50 0.50 Counselors 0.50 0.50 0.50 18.50 17.50 17.50 Certified Subtotal 17.50 17.50 16.50 3.25 5.63 7.00 Instructional Aides 7.00 7.00 6.00 2.38 2.38 2.71 Support Staff 2.71 2,71 2.71 3.00 3.00 3.00 Custodial Stall 3.00 3.00 3.00 8.63 11.01 12.71 Classified Subtotal 12.71 12.71 11.71 27.13 26.51 30.21 Tolal 30.21. 30.21 28.21 Staffing associated with Peterson Elementary(narrative provided by Supt McDonald) -Reduction of Classified Staff(1 Secretary I. I Instructional Aide) -Central Services-Reading and Math Coach addition for potential Increased funding elementary reclassification Reading Coach -Reassign P.D. to Enrichment Coordinator to address Extended Day and G/(programming 541P agr Page 91 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOP 04-21-2014 Fund: 100 General Fund-Expenditures Location:360 AKHIOK SCHOOL Original Winter $165 BSA 201041 2011-12 2012-13 2013-14 201344 Minimum Actual Actual Actual Account Description blue/gel Budget Anhidipated $ 108,352 $ 113,804 $ 117,977 310 Certificated Salaries $ 131,496 $ 131,496 $ 131,496 63,218 61,276 74,721 320 Non-Certificated Salaries 83,296 63,296 83,296 52,497 62,936 84,093 360 Employee Benefits 110,051 111,813 111,813 224,067 238,016 276,791 Subtolal-Personnel ServIces 324.843 326,605 326,605 1,615 1,560 1,400 410 Professional and Technical Sew 1,400 1,400 1,400 - - - 420 Stall Travel - - - - - - 425 Student Travel - - - 4,657 5,484 3,150 430 Ulllily Services 3,150 3,150 3,150 59,658 5085 108,438 435 Energy 108,438 108,438 108,438 600 410 694 440 Other Purchased Services 694 894 694 - - - 445 Insurance and Bond Premiums - - 4,361 3,315 7,355 450 Supplies,Materials and Media 5,609 5,509 5,809 254 369 916 490 Olher Expenses 916 916 - 916 1,682 - 1000 510 Equipmenl 1,000 1,000 1,000 73,027 67,523- 122,953 Subtolal-Non Personnel 121,407 121,407 121,407 $ 297.094 $ 305,539 $ 399.744 Location Totals $ 446,250 $ 448.012 $ 448 012 554Pit g: Page 92 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location: 360 AKHIOK SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Mtrnrnum Actual Actual Actual Account Description Budget _ Budget Anticiipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2483.00 15.00 17.00 17.00 Enrollment In ADM -Building 19.00 20.00 22.00 FTE's Included In Current Budget - Administrator - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 - Special Education Teacher - - - Counselors - - - 2.00 2.00 2.00 Cerlilied Subtotal 2.00 2.00 2.00 1.38 1.64 1.64 Instruction Aides 2.63 2.63 2.63 0.13 0.13 0.13 Support Slab 0.13 0.13 0.13 0.75 475 0.75 Custodial Slalf 1.25 1.25 1.25 2.26 2.52 2.52 Classified Subtotal 4.01 4.01 4,01 4.26 4.52 4.52 Total 6.01 6.01 _ 6.01 Stalling associated with Akhiok School Stalling levels dependent on student numbers No Change 56!Page Page 93 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:362 CHINIAK SCHOOL Original Winter $185 89A 2010.11 2011-12 2012-13 2013.14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Amicilpated $ 125,722 $ 135,895 $ 136,058 310 Certificated Salaries $ 136,058 $ 136,05B $ 136,058 22,158 30,561 31,054 320 Non-Certlflcated Salaries 32,383 32,383 32,383 53,558 79,288 84,915 360 Employee Benefits 88,191 89,788 89,788 201,438 245,744 251,927 Subtotal-Personnel Services 256,632 258,229 258,229 1,820 - - 410 Professional and Technical Sery - - - - 420 Stall Travel - - - - - 425 Sludenl Travel - 1,349 3,090 1,177 430 Utility Services 1,177 1,177 1,177 14,714 26,148 21,693 435 Energy 21,693 34,693 34,693 390 694 440 Other Purchased Services 339 339 339 - - - 445 Insurance and Bond Premiums - - - 3,693 3,685 5,127 450 Supplies,Materials and Media 5,127 5,127 5,127 99 109 - 490 Other Expenses - - • - 510 Equipment - - 21,675 33,422 28,691 Subtotal-Non Personnel 28,336 41,336 41,336 $ 223,113 $ 279,166 $ 280,618 Location Totals $ 284,968 $ 299,565 $ 299,565 5711'ii _ c Page 94 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 190 General Fund-Expenditures Location:362 CHINIAK SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013.14 2013-14 Minimum Actual Actual Actual Account Description Budget _ Budget Anticiipated 2445.00 2418.00 2,512.00 Enrollment in ADM •District 2,521.00 2,529.00 2,483.00 10.00 15.00 16.00 Enrollment In ADM -Building 12.00 12.00 11.00 ?TE's Included In Current Budget - Administrator - - 2.00 2.00 2.00 Teacher 2.00 2.00 2,00 - Special Edcuation Teacher - - - Counselors - - 2,00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00 0.63 0.63 0.63 Instructional Aides 0.83 0.83 0.83 0.13 0.13 0.13 Support Stall 0.17 0.17 0.17 0.50 0.50 0.25 Custodial Staff 1.00 1.00 1.00 1.26 1.26 1.01 Classited Subtotal 2.00 2.00 2.00 3.26 3.26 3.01 Total 4.00 4.00 4.00 !Stalling associated with Chlniak School Staffing levels dependent on student numbers No Change 58Il'n .; Page 95 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04.21-2014 Fund: 100 General Fund•Expenditures Location:364 DANGER BAY SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticilpated $ 164,061 $ 127,595 $ • 310 Cert ll lcaled Salaries $ - $ - $ - 22,227 17,946 320 Non-Certificated Salaries - - 67,309 57,883 - 360 Employee Benefits - _ - - 253,617 203,426 - Subtotal•Personnel Services - - - - 410 Professional and Technical Sew - - - 420 SlaIf Travel - - - - 425 Student Travel - - - 337 37 - 430 Utility Services - - - 7,266 12,955 13,200 435 Energy 4,700 4,700 4,700 6,300 6,807 - 440 Other Purchased Services - - - • - - 445 insurance and Bond Premiums - - 3,656 3,763 250 450 Supplies,Materials and Media - - - 99 1,934 - 490 Olher Expenses - - - 510 Equipment - - . 17,680 25,496 13,450 Subtotal-Non Personnel 4,700 4,700 4,700 $ 271,297 $ 228,922 $ 13.450 Location Totals $ 4.700 $ 4,700 $ 4,700 VII'ape Page 96 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures Location:364 DANGER BAY SCHOOL Original Winter 5185 BSA 2010-11 2011-12 2012-13 2013-14 2013-19 Minimum Actual Actual Actual Account Description Budget Budget Anfdipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 1000 13.00 14.00 Enrollment in ADM -Building - • - FTE's Included In Current Budget - Administrator - - - 2.00 2.00 2.00 Teacher - - - Special Edcuation Teacher -• - Counselors - - 2.00 2.00 2.00 Certilied Subtotal - - - 1,25 1.25 1.25 Instructional Aides - - 0.13 0.13 0.13 Support Stall - -0.13 0.13 0.13 Custodial Stall - - - 1.51 1.51 1.51 Classiled Subtotal - - - 3.51 3,51 3.51 Total - Staffing associated with Danger Bay School Staffing levels dependent on student numbers Potential to Re-Open in FY15 - To Be Determined Budget Neutral 601 a ge Page 97 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak behind Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location: 366 KARLUK SCHOOL Original Winter $1B5 B3A 2010.11 2011-12 2012-13 2013-14 2013-14 Mirrnum Actual Actual Actual Account Description Budget Budget Anticiipated $ 207,103 $ 139,734 $ 138,684 310 Certificated Salaries $ 138584 $ 138584 $ 138,684 35,006 50,802 51,330 320 Non-Certificated Salaries 54,791 54,791 33,070 69598 53,370 84,787 360 Employee Banelils 64,221 64,911 80,132 312,007 243,906 274,801 Subtotal-Personnel Services 257,696 258,396 231,885 - 300 2,300 410 Professional and Technical Sent 2,300 2,300 2,300 - - - 420 Stall Travel - - - - - 432 425 Student Travel 432 432 432 1,345 1,057 - 430 Utility Services - - - 47,713 97,529 124,290 435 Energy 124,290 133,290 133,290 600 390 744 440 Other Purchased Sery lcas 744 744 744 - - - 445 Insurance and Bond Premiums - - - 3,808 6,222 5,225 450 Supplies,Malariats and Media 4,761 4,761 4,761 532 538 638 490 Other Expenses 638 638 638 - - - 510 Equipment - - 53,998 106,034 133,629 Subtotal-Non Personnel 133,165 142,165 142,165 $ 366,005 $ 349,940 $ 408,430 Location Totals $ 390,661 $ 400,551 $ 374,051 61Il'a ;_ C Page 98 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures Location:366 KAR LOB SCHOOL Onglna! Winter 6185 SSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,54600 2,518.00 2,512.00 Enrollment In ADM -District 2,521.00 2,529.00 2,483.00 15.00 16.00 16.00 Enrollment in ADM -Building 12.00 12.00 .11.00 FTE's Included In current Budget - Administrator - - - 200 2.00 2.00 Teacher 2.00 2.00 2.00 1.00 - - Special Edaualion Teacher - - - - Counselors - - 3.00 2,00 2.00 Certified Subtotal 2.00 2.00 2.00 0.63 1.38 1.38 Instructional Aides 2.00 2.00 1.75 0,13 0.13 0.13 Support Stall 0.33 0.33 0.33 0.50 0.50 0.50 Custodial Staff 1.67 1.67 1.42 1.26 2.01 2.01 Classifed Subtotal 4.00 4.00 3.50 4.26 4.01 4.01 Total 6.00 6.00 5.50 Staffing associated with Karluk School Staffing levels dependent on student numbers Reduction of.25 Aide and.25 Custodial due to proportinate and comparative size to other schools Square footage analysis sets portion • 62lhagc Page 99 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #213. Kodiak Island Borough School District 2014.2015 Budget Presented to BOE 04.21.2014 Fund: 100 General Fund-Expendilures Location:369 LARSEN BAY SCHOOL Original Winter $165 BSA 2010.11 2011.12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Description Budget Budges Anticiipaled $ 174,666 $ 144879 $ 79,9130 310 Genii leafed Salaries $ 131,496 $ 131,496 $ 131,496 27,207 19,210 40,577 320 Non-Cenillcated Salaries 43,876 43,876 43,876 59,893 55,492 49.603 360 Employee Benefits 93,955 95,639 95,639 261,766 216,781 170,160 Subtotal-Personnel Services 269,327 271,011 271,011 - - - 410 Professional and Technical Sery - - - - - - 420 Slatt Travel - - - - - - 425 Student Travel - - - 7,921 6,723 5,200 430 Utilily Services 5,200 5,200 5,200 82,099 91,155 92,465 435 Energy 92,465 96,465 96,465 600 390 473 440 Outer Purchased Services 473 473 473 - 445 Insurance and Bond Premiums - - - 3,258 2,571 4,385 450 Supplies,Materials and Media 4,322 4,322 4,322 275 376 337 490 Other Expenses 337 337 337 - 510 Equipment - - 94,153 101,215 102,860 Subtotal-Non Personnel 102,797 106,797 106.797 $ 355,919 $ 319,996 $ 273820 Location Totals $ 372,124 $ 377,808 $ 377,808 631I'age Page 100 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School Districl 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:369 LASSEN BAY SCHOOL Original Winter $185 954 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budge/ Budget Anticipated 2,545,00 2,518.00 2,512.00 Enrollment in ADM -Dishier 2,521.00 2,529,00 2,483.00 16.00 11.00 12.00 Enrollment in ADM -Building 12.00 12,00 14.00 FTE's Included In Current Budget - - Administrator - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 1.00 - - Special Edcuation Teacher - - - - Counselors - - - 3,00 2.00 2.00 Carolled Subtotal 2.00 2.00 2.00 0.25 0.25 0.25 Instructional Aides 090 0,80 0.80 0.25 0,13 0.13 Support Stall 0.20 0.20 0.20 0.63 0.63 0.63 Custodial Stall 1.00 1.00 1.00 1.13 1.01 1.01 Classiled Subtotal 2.00 2.00 2.00 4.13 3.01 3.01 Total 4,00 4.00 4.00 Staffing associated with Larsen Bay School Staffing levels dependent on student numbers No Change 641'A Page 101 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School Pisirict 2014-2015 Budges Presented to BOE 04.21-2014 Fund: 100 General Fund-Expenditures Location:371 OLD HARBOR SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Andclipeteo $ 410,511 $ 368,436 $ 346,055 310 Certificated Salaries $ 362,309 $ 362,309 $ 362309 91,202 95,263 90,082 320 Non-Certificated Salaries 94,310 94,310 94,310 207,474 209,714 213,960 360 Employee Benefits 231,757 235,942 235,942 709,187 673.413 550,097 Sublolal-Personnel ServIces 688,376 692551 692,561 - - - 410 Professional and Technical Sery - - - 986 - 420 Stall Travel - . - 2,517 1,900 7,000 425 Student Travel 7,000 7,0001 7,000 8,318 8,743 4,775 430 Utility Services 4,775 6,275 6,275 108,763 133,450 114,000 435 Energy 114,000 138,000 138,000 698 390 2,876 440 Other Ptilchased Services 2,676 2,876 2,876 • 445 Insurance and Bond Premiums 12,673 16,19B 13,657 450 Supplies,Materials and Media 10,174 10,174 10.174 54B 401 600 490 Other Expenses 600 600 600 - 510 Equipment - - - 133,517 162.074 _142,908 Subtotal•Non Personnel 139,425_ 164,925 164,925 $ 842,704 $ 835,487 $ 793,005 Location Totals $ 827,801 $ 557,486 $ 857,486 65IPagr Page 102 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School(Patriot 2014-2015 Budget Presented to BOE 04.21-2014 Fund: 100 General Fund-Expenditures Location:371 OLD HARBOR SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Aelual Actual Account Description Budget Budget Anticilpated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 42.00 38.00 40.00 Enrollment in ADM -Building 34,00 37.00 31.00 FTE's Included In Current Budget 1.00 1.00 - Administrator - - • 4.00 4.00 3.00 Teacher 4.00 4.00 4.00 1.00 1.00 1.00 Special Edcualion Teacher 1.00 • Counselors - - 6.00 6.00 4.00 Certified Subtotal 5.00 4.00 4,00 0.88 1.13 1.50 Instructional Aides 2.00 2.00 2.00 0.50 0.50 0.67 Support Staff 0.67 0.67 0.67 0.81 0.81 1.00 Custodial Stall 1.00 1.00 1.00 2.19 2.44 3.17 Classlied Subtotal 167 3.67 3.67 8.19 8.44 7.17 Total 8.67 7.67 7.67 Stalling associated with Old Harbor School Staffing levels dependent on student numbers No Change 66II'•r: Page 103 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to BOE 04-21-2014 Fund; 100 General Fund-Expenditures Location:373 OUZINKIE SCHOOL Original Winter $185 BSA 2010-11 2011-12 2012-13 201344 201344 Minimum Aclual Actual Actual Account Description Budget Budgel Anticiipated $ 190,736 $ 159,080 $333,221 310 Certificated Salaries $350,683 $350,683 $ 350,683 68,050 72,214 72,239 320 Non-Certilicated Salaries 76,270 76,270 76,270 89,972 102,216 207,390 360 Employee Benefits 239,571 244,154 233,407 348,758 343,510 612,850 Subtotal-Personnel Services 666,524 671,107 660,360 - - - 410 Professional and Technical Sery - - - - • 420 Stall Travel - 3,310 2,120 8,356 925 Student Travel 8,356 8,356 8,356 10,023 10,871 5,620 430 Utility Services 5,620 5,620 5,620 75,132 115,794 102,880 435 Energy 102,880 106,380 106,380 600 392 994 440 Other Purchased Services 994 994 994 - - - 445 Insurance and Bond Premiums - - - 9,834 11,568 14,044 450 Supplies,Materials and Media 13,317 13,317 13,317 251 361 898 490 Other Expenses 098 898 898 - 58, 844 510 Equipment 844 844 844 99,150 141,164 133,636 Subtotal-Non Personnel 132,909 136,409 136,409 $447,908 $484,674 $746486 Localion Totals $799,433 $807,516 $ 796,769 • 6711'ngr Page 104 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:373 OUZINKIE SCHOOL Original Winter 4185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545.00 2,518.00 2,512.00 Enrollment In ADM •District 2,521.00 2,529.00 2,483.00 29.00 34.00 36.00 Enrollment in ADM 43.00 43.00 33.00 FTE's Included In Current Budget - - - Administrator - - 3.00 3.00 4.00 Teacher 4.00 4.00 4.00 1.00 1.00 1.00 Special Edcuation Teacher 1.00 - - - - - Counselors - - - 4.00 4.00 5.00 Certified Subtotal 5.00 4.00 4.00 1.25 0.63 1.00 Instructional Aides 1.55 1.55 1.55 0.25 0.25 0.25 Support Staff 0.25 0.25 0.25 1.00 1.00 1.00 Custodial Stag 1.00 1.00 1.00 2.50 1.88 2.25 Classiled Subtotal 2.80 2.80 2.80 6.50 5.88 7.25 Total 7.80 6.80 6.80 Staffing associated with Ouzinkie School Staffing levels dependent on student numbers No Change 68IP:v Page 105 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:375 PORT LIONS SCHOOLS Original Winter $165 OSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticilpated $276,043 $ 185,250 $ 188,787 310 Certificated Salaries $ 190,475 $ 190,475 $ 190,475 109,660 124,237 116.826 320 Non-Certificated Salaries 121,916 121,916 100195 208,732 158,754 181,589 360 Employee Benellls 192,631 195.111 191,332 594,635 468,241 467,202 Sublolal-Personnel Services 505,022 508,502 482,002 - 1,771 2,300 410 Professional and Technical Sery 2,300 2,300 2,300 - - - 420 Stall Travel - - - 29.314 6,726 5,000 425 Student Travel 5,000 5,000 5,000 11,392 11,785 11,230 430 Utility Services 11,230 9,218 9,218 48,791 52,671 87,529 435 Energy 85,517 93,529 93,529 1,825 3,540 1,573 440 Other Purchased Services 1,573 1,573 1,573 - 445 Insurance and Bond Premiums - - - 7,232 6,317 6,288 450 Supplies,Materials and Media 6,288 6,288 6,288 6,424 200 - 490 Other Expenses - - - - 510 Equipment - - - 104,978 85,010 113.920 Subtotal-Non Personnel 111,903 117,908 117,908 $699,613 $553,251 $601.122 Location Totals $616,930 $626,410 $ 599,910 6911'a;!c Page 106 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to B0E 04-21.2014 Fund 100 General Fund-Expenditures Location:375 PORT LIONS SCHOOL Original Winter $165 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget AnticilpaIed 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,48300 36.00 26.00 26.00 Enrollment in ADM -Building 23.00 25.00 20.00 FTE's Included In Current Budget 1.00 - - Administrator - - - 3.00 3.00 100 Teacher 3.00 2.00 2.00 - Special Edcuation Teacher - - Counselors - - - 4.00 3.00 3.00 Certified Subtotal 3.00 2.00 2.00 1.53 1.72 2.15 Instructional Aides 2.15 2.15 2.15 0.38 0.39 0.43 Support Stall 0.43 0.43 0.43 1.63 1.63 2.28 Custodial Stall 2,28 2.28 1.78 3,54 3.73 4.86 Classlled Subtotal 4.86 4.86 4.36 7.54 6.73 7.86 Total 7.86 6.86 6.36 Stalling associated with Port Lions School Reduction of.50 Custodial due to proportinate and comparative size to other schools Square loolage analysis sets portion 70J1',ge Page 107 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to BOE 0441-2014 Fund: IOU General Fund-Expenditures Location:380 VILLAGE WIDE SERVICES Original Winter $185 854 2010-11 2011-12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Oesctiption Budges Budget Mikupated $ 196907 $ 211,905 $ 129,492 310 Certificated Salaries $ 166.227 $ 166,227 $ 166,227 48,214 42,175 39,456 320 Non-Certificated Salaries 41,392 41,392 41,392 67,071 78,889 61,583 360 Employee Benefits 81.666 82,919 82,919 314,192 332,969 230,531 Subtotal-Personnel Services 289,285 290,538 290,538 1,528 - - 410 Professional and Technical Serif - - - - 15,990 6,205 13,926 420 Staff Travel 13,926 13,926 13.926 45,776 33218 18,490 425 Student Travel 18,490 30,490 30,490 1.006,126 1,118,004 1,434,251 430 Utility Services 1,434,251 1,821,251 2,368A67 - 435 Energy - - - 840 3,297 3,080 440 Other Purchased Services 3,080 3,080 3,080 - - - 445 Insurance and Bond Premiums - - 14.155 8,449 12,628 450 Supplies,Materials and Media 12,628 12,628 12,628 8,890 7,101 1,921 490 Other Expenses 1,921 1,921 1,921 1,231 950 2,157 510 Equipment 2,157 167,157 2.157 1,094,526 1,177,224 1,486,453 Subtotal-Non Personnel 1,486,453 2,050.453 2,432,669 S 1.408,718 $ 1,510,193 $ 1,716,984 Location Totals $ 117775,738 $2,340.991 $ 2,723,207 Expense Considerations associated with Village Wide Services Increase reflects E-Rate reimbursed services to meet instnictiottat and testing requirementsineeds 71iI'agc Page 108 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:380 VILLAGE WIDE SERVICES Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545.00 2518.00 2,512.00 Enrollment in ADM -District 2,521,00 2,529.00 2483.00 FfE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.50 1.50 - Teacher - - - - Special Education Teacher - - 2.00 1.00 - Counselors - 0.50 0.50 3.00 2.00 1.00 Certified Subtotal 1.00 2.00 2.00 - Instructional Aides - - 1.00 1.00 1.00 Support Staff 1.00 1.00 1.00 - Custodial Staff - - - 1.00 1.00 1.00 Classified Subtotal 1.00 1.00 1,00 400 3.O0 2.00 Total 2.00 3.00 3.00 Staffing associated with Village Wide Services Rural School Principals(1.5 FTE) Classified Rural School Secretary 721 a Page 109 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04.21-2014 Fund: 100 General Fund-Expenditures Location:410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS Original Winter $185 BSA 2010.11 2011.12 2012.13 2013-14 2013•14 Minimum Actual Actual Actual Account Description Budget Budget Aliciipated $ - $ - $ • 310 Certificated Salaries $ 264,723 $ - $ 120,397 320 Non-Certificated Salaries 88,414 - 50,302 5,074058 4,936,813 7,543538 360 Employee Benefits 7,687,029 7,687,029 ' 7,629,964 5.074,058 4,936,813 7,543538 Subtotal-Personnel Services 8,040,166 7,687029 7,800,683 - • 410 Professional and Technical Sew - - - 30,721 38,533 35,000 420 Stall Travel 35,000 35,000 30,000 » » 425 Student Travel - - - - - 430 Utility Services - - - - - 435 Energy - - - - - - 440 Other Purchased Services - - - • - - 445 Insurance and Bond Premiums - - - - • 450 Supplies,Materials and Media - - - 12,056 13,155 11,527 490 Other Expenses 11,527 11,527 11,527 - 510 Equipment - - - 42,777 51,688 46,527 Subtotal-Non Personnel 46,527 46,527 41,527 $5,116,835 $ 4,988,501 $ 7,590,065 Location Totals $ 8086,693 5 7,733,556 $ 7,842,190 Salary Contingency ideally budgeted at 2%of overall salary(certified and classified) Omnibus Sill required a total decrease 0(569,094 Mid-Point required a total decrease of 3205,648 11895 73 I p a;_c Page 110 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough school District 2014.2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures Location:410 DISTRICT WIDE NEGOTIATED FRINGE BENEFITS Original Winter $185 BSA 2010-11 201142 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 FTE;t Included In Current Budget - - - Administrator - - - - - - Teacher - - - - - - Special Education Teacher - - - - Counselors - - - - - - Certified Subtotal - - - - - - Instructional Aides - - - - • Support Staff - - - - - - Custodial stall - - - - - Classilied Subtotal - - Total Staffing associated with District Wide Negotiated Fringe Benefits The District provides no staffing for the District Wide Negotiated Fringe Benefits 74Ih:t Page 111 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:450 DISTRICT WIDE SERVICES Original Winter 3185 BSA 2010-11 2011-12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Description Budget Budget Anticippated $ 111,588 $ 117,722 $ 136580 310 Certificated Salaries $ 127,350 $ 127,350 $ 127,350 60,558 70,972 63,032 320Non-Cenificaied Salaries 41A30 41,430 91,430 88,217 - 107.030 120,549 360 Employee Benefits 108,158 110.286 - 130,286 260363 - 295,724 ^322,161 Subtotal-Personnel Services 276938 279,066 349,066 35,000 33,669 - 410 Professional and Technical Sery - - - 3,084 1,543 2,200 420 Staff Travel 2,200 2,200 2,200 8,755 1,535 1,500 425 Student Travel 1,500 1,500 • 1,500 1,101 196 575,094 430 Utility Services 575,094 575,094 575,094 - 435 Energy - - - 7,482 12,168 6,625 440 Other Purchased Services 6,625 6,625 6,625 - 445 Insurance and Bond Premiums - - - 159,558 32,783 97,906 450 Supplies,Materials and Media 97,906 97,906 97,906 - 706 425 490 Other Expenses 425 425 425 183,043 6777 498.676 510 Equipment 498,876 496876 500,000 398,023 89,377 1,182,626 Subtotal-Non Personnel 1,182,626 1,182,626 1,183,750 $ 658,386 $ 385.101 $ 1.504,787 Location Totals $ 1,459,564 $ 1,461.692 i $ 1,532,816 Expense Considerations associated with District Wide Services Communications Coordinator(funding has been in 5601 alignment to ado-at/correct budget placement Reduction of equipment budget transfer to/015 to offset anticipated increases due to new Tower $500,000 Technology replacement purchase(aligned with local revenue source) 7511'age Page 112 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures Location:450 DISTRICT WIDE SERVICES Original Winter $18S BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anlicilpated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2.521.00 2,529.00 2,483.00 FTE's Included In Current Budget - Administrator - - - 2.00 2.00 2.00 Teacher 2.00 2.00 2.00 - Special Education Teacher - - - Counselors - - 2.00 2.00 2.00 Certified Subtotal 2.00 2.00 2.00 - Instructional Aides - - - 1.95 2.70 3.20 Support Staff 2.20 2.20 1.50 - Custodial Staff - - - 1.95 2.70 3.20 Classified Subtotal 2.20 2.20 1.50 3.95 4.70 5.20 Total 4.20 4.20 3.50 Staffing associated with District Wide Services The District provides no staffing for the District Wide Instruction Services for Vocal and Orchestra 50%Wellness Coordinator(50%through Grant) Communications Coordinator(funding has been in 560) 7611, c Page 113 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to ROE 04-21-2014 Fund: 100 General Fund-Expenditures Location:451 AUDITORIUM Original Winter $1858SA 2010-11 2011-12 2012-13 2013-14 2013.14 Minimum Actual - Actual Actual Account Description Budget Budget Antidipeted $ - $ - $ - 310 Certificated Salaries $ - $ - $ . - 122,553 141,044 159,590 320 Non-Cenilicaled Salaries 111,814 167,890 167,890 _ 74,883 92,658 132,265 360 Employee Benefits 62,559 100,852 100,852 197,436 233,702 291,855 Subtotal-Personnel Services 174,373 268,742 268,742 6,037 10,242 12,000 410 Professional and Technical Sery - - - - 420 Slat(Travel •- - - - - 425 Student Travel - - - 2,168 5,572 6,472 430 Utility Services 6,472 6,472 6,472 55,852 64,761 56,776 435 Energy 56,776 56,776 56,776 1,781 1,325 2,650 440 Other Purchased Services 2,650 9,650 9,650 - - 445 Insurance and Bond Premiums - - - 8,937 16,482 12,850 450 Supplies,Materials and Media 12,850 12,850 12,850 • 490 Other Expenses - - 3,466 4052 5,000 510 Equipment 5,000 5.000 5,000 78,241 102.734 95,748 Subtotal-Non Personnel 83,748 90,748 90,748 $ 275,677 $ 336,436 $ 387,603 Location Totals $ 258,121 $ 359,490 $ 359,490 77 I P 0 g L.. - Page 114 of 132 KIB School District FY2O15 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund:100 General Fund-Expenditures location:451 AUDITORIUM Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Description Budget Budget Anliiclipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.30 FTE's Included In Current Budget • - - Administrator - - - - Teacher • - - - Special Education Teacher - - - - Counselors - - - - Certified Subtotal - - - 0.63 0.83 0.63 Instructional Aides - - 2.31 231 2.31 Support Staff 1.00 2.00 2.00 1.00 Custodial Staff 1.00 1.00 1,00 2.94 2.94 3.94 Classified Subtotal 2.00 t 3.00 3.00 2.94 2.94 3.94 Total 2.00 3.00 3.00 Staffing associated with Auditorium The District provides one Auditorum Technician and one Community Schools Supervisor Custodial support is also provided through Iwo 50%positions shared with the maintenance department • 7$I raga Page 115 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodak Island Borough School District 2014-2015 Budget Presented la BDE 04-21-2014 Fund: 100 General Fund-Expenditures Location:459 TECHNOLOGY SERVICES Original Winter $165 BSA 201041 2011.12 201243 2013.14 201344 Minimum Actual Actual Actual Account Description Budget Budget Mticupeted $ - $ - $ - 310 Certificated Salaries $ - $ - $ - 408,313 399,718 453278 320 Non-Certificated Salaries 428,312 360,489 360489 153,368 183.666 235,406 360 Employee Benefits 242,769 233,621 233,621 561,681 583,384 688,684 Subtotal-Personnel Services 671,081 594,110 594,110 87,892 55,158 52,406 410 Professional and Technical Sery 52,406 246,406 192,406 15,736 25,509 10,790 420 Stall Travel 10,790 10,790 10,790 • 425 Student Travel - - 201,635 168,797 2,081 430 thility Services 2,081 2,081 2,081 - - 435 Energy - -149.463 52,396 166,087 440 Other Purchased Services 166,087 166,087 166,087 - - - 445 Insurance and Bond Premiums - - 348,967 55,995 70,740 450 Supplies,Materials and Media 70,740 70,740 70,740 2573 1,926 3,800 490 Other Expenses 3.800 3,800 3,800 954,258 46,949 36,234 510 Equipment 38,234 383,811 38,234 1,760,524 406.740 344,138 Subtotal-Non Personnel 344,138 883,715 484,138 $2.322,205 $ 990,124 $1,032,822 Location Totals $1,015,219 $1,477,825 $ 1,078,248 79Ii'aae • Page 116 of 132 KIB School District P12015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-214014 Fund:100 General Fund-Enpendllures Location:459 TECHNOLOGY SERVICES Original Winter $185 BSA 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,52900 2,483.00 FTE's Included In Current Budge! - Administrator - - Teacher - - - - Special Education Teacher - - - Counselors - - - - Certified Subtotal - - - - Instructional Aides - - 6605 6.95 700 Support Stall 7.00 6.00 6.00 - Custodial Stall - - - 6.95 6.95 7.00 Classllled Subtotal 7.00 6.00 6.00 6.95 6.95 7.00 Total 7.00 6.00 6.00 Staffing associated with Technology Services The District provides four technicians (and Iwo student interns-grant funded) Director of Technology position has been moved from employee(Sal Benito contract services One Project Specialist and one Information Management Supervisor 80iI'u ' Page 117 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014•2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund•Expenditures Location:460 EDUCATIONAL SUPPORT SERVICES Original Winter $185 BSA 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipeted $475,838 $ 571,633 $ 307,833 310 Certificated Salaries $ 255,243 $ 255,243 $ 341,503 310 19,767 27,918 320 Nan-Certificated Salaries - 43,442 - 156,778 220,184 182,527 360 Employee Benefits 121,149 133,049 150,231 632,926 811,584 518,278 Subtotal-Personnel Services 376,392 431,733 491,734 - • - 410 Professional and Technical Sery - - - • - 420 Staff Travel - - - - - - 425 Student Travel - - - - • 430 Utility Services - - - - 435 Energy - - - - - - 440 Other Purchased Services - - - - - - 445 Insurance and Bond Premiums - - - • - 450 Supplies,Materials and Media - - - - - - 490 Other Expenses - • . - - - 510 Equipment - - - Subtotal-Non Personnel - - . - -$632,926 $ 811,584 $ 518,278 Location Totals $ 376,392 $ 431,733 $ 491,734 81j1'ace Page 118 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014 2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:460 EDUCATIONAL SUPPORT SERVICES Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticilpated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2.483.00 FTE's Included In Current Budget 1.50 1.50 1.50 Administrator 1.00 1.00 1.00 2.00 5.00 4.00 Teacher 2.00 3.00 4.00 - Special Education Teacher - -• Counselors - - 3.50 6.50 5.50 Certified Subtotal 3.00 4.00 500 - Instructional Aides - - 1.00 Support Staff 1.00 1.00 - Custodial Staff - - 1.00 Classified Subtotal 1.00 1.00 3.50 6.50 6.50 Total 4.00 5.00 5.00 Staffing associated with Educational Support Services Director of Curriculum&instruction Certified Coordinator Positions(Curriculum, CTE) Classified Federal Funds/Grants Management Secretary (Exisiting position funding to be transferred to grant funds) Reading Coach-Elementary position at Peterson Math Coach•High School position -DATA Need to reclassify 2 certified secondary to support reading and math 82'Page Page 119 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodlek Island Borough School District 2014-2015 Budget Presented to BOE 04-21.2014 Fund: 100 General Fund-Expenditures Location:461 QUALITY SCHOOLS Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Mtnimurn Actual Actual Actual Account Oescriipllon Budget Budget Anticiipaled $ 422 $ - $ 5,850 310 Certificated Salaries $ 5,850 $ 5,850 $ 5,650 32,256 43,477 44,474 320 Non-Certificated Salaries 45,826 45,826 45,826 14,112 22,422 25,863 360 Employee Benellts 26,940 27,258 27,258 46,790 65,899 76,187 Subtotal•Personnel Services 78,616 78,934 78,934 3,250 - 4,000 410 Prolesslonal and Technical Sew 4,000 4,000 4,000 956 361 1,000 420 Ste Travel 3.500 3,500 3,500 - 425 Student Travel - - - - - • 430 Utility Services - - - - 435 Energy - - - 2,381 - - 440 Other Purchased Services - - - - 445 Insurance and Bond Premiums - - - 7,050 4,099 6,452 450 Supplies,Materials and Media 6,452 6,452 6,452 110 - - 490 Other Expenses - - - - - 510 Equipment - - - 13,747 4,460 11,452 Subtotal-Non Personnel 13,952 13,952 13,952 $ 60,537 $ 70,359 $ 87,639 Location Totals $ 92,568 $ 92,886 $ 92,886 83Il'a ;_c Page 120 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 0441-2014 Fund:100 General Fund-Expenditures Location:461 QUALITY SCHOOLS Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipafed 2,54500 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 FTE's Included In Current Budget - Administrator - - - - Teacher - - - Special Education Teacher - - - - Counselors - - - - Certified Subtotal - - - Instructional Aides - - 1.00 1.00 1.00 Support Staff 1.00 1.00 1.00 - Custodial Stall - - - 1.00 1.00 1.00 Classified Subtotal 1.00 1400 100 1.00 1.00 1.00 Total 1.00 1.00 1.00 Staffing associated with Learning Café(Quality Schools) Classified support staff includes two aides in Learning Cafe One is funded through Quality Schools and the other funded as KliS Aide 84 I' Page 121 of 132 KIB School District FY2O15 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04.21-2014 Fund: 100 General Fund-Expenditures Location:492 SPECIAL SERVICES Original Winter $185 BSA 2010.11 2011.12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Description Budget Budget Aretipaled $ 961,165 $ 1,027,379 $ 1,112,153 310 Certificated Salaries $ 988,333 $ 1,042,945 $ 1,042,945 205,564 83,679 67,464 320 Non-Certificated Salaries 69,610 69,610 69,610 405,182 334,407 446.258 360 Employee Benefits 478,134 506272 ' 506,872 1,571,911 1,445,465 1,625,875 Subtotal-Personnel Services 1,536,077 1,619,427 1,619,427 801,526 497,576 663,350 410 Professional and Technical Sery 658,350 658,350 658,350 50,464 48,390 59,000 420 Staff Travel 59,000 59,000 59,000 430 384 1,000 425 Student'travel 1,000 1,000 1,000 40 29 250 430 Utility Services 250 250 250 435 Energy - - - 16,614 28,056 10,037 440 Other Purchased Services 10,037 10,037 10,037 - 445 Insurance and Bond Premiums - -111,366 98,033 79,870 450 Supplies,Materials and Media 79,870 79,870 79,870 4,498 10,595 1,000 490 Other Expenses 1,000 1000 1,000 6.936 - 1,767 7,200 510 Equipment 7,200 7,200 7,200 993,874 684,832 821,707 Subtotal Non Personnel 816,707 816,707 816,707 $2,565.785 $ 2,130,297 $ 24447,582 Location Totals $2,352,784 $2,436,134 $ 2,436,134 • 85!i'u g Page 122 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04.21-2014 Fund:100 General Fund-Expenditures Location:492 SPECIAL.SERVICES Original Winter $185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483,00 FTE's Included In Current Budget 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 Teacher - - 14.00 14.00 16.00 Special Education Teacher 13.00 15.00 15.00 - Counselors - - - 15.00 15.00 17.00 Certified Subtotal 14.00 16.00 16.00 0.25 0.25 0.25 Instructional Aides 0.50 0.50 0.50 1.00 1.00 1.00 Support Stall 1.00 1.00 1.00 - Custodial Stall - - - 1.25 1.25 1.25 Classified Subtotal 130 1.50 1.50 16.25 16.25 18.25 Total 15.50 17.50 1730 Staffing associated with Specal Services District wide service providers for Special Education Services Psychologists,OF,PT,Speech Pathologists,Itinerant Providers Director of Special Education,Secretary and Speech Aide 861 ii a g Page 123 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2019-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-E+cpendilures Location:510 BOARD OF EDUCATION Original Winter $185 asp, 2010-11 201142 2012-13 2013-14 2013-14 Mirrvmum Actual Actual Actual Account Description Budge! Budget Anticiipated $ - $ - $ - 310 Certificated Salaries $ - $ - $ - 44,570 46,154 49,185 320 Non-Cenificated Salaries 50,088 50,088 50,088 20,183 16936_ 24,533 360 Employee Benefits 25.023 25,368 25,368 64,753 63,090 73,718 Subtolal-Personnel Services 75,111 75,456 75,458 47,498 124,202 76,908 410 Professional and Technical Sery 50600 56,600 56,600 46,209 25,425 45,000 420 Stall Travel 45,000 45,000 45,000 76 • 425 Student Travel - - 49 83 250 430 Utility Services 250 250 250 - 435 Energy - - - 10,705 11,648 10,000 440 Other Purchased Services 10,000 10,000 10,000 - 445 Insurance and Bond Premiums - - - 7,339 12,299 7,500 450 Supplies,Materials and Media 7,500 7,500 7,500 17.370 21,379 25,000 490 Other Expenses 25,000 25,000 25,000 - 510 Equipment - - - 129,246 195,036 164,658 Sublolal-Non Personnel 144,350 144,350 144,350 $ 193,999 $ 258,126 $ 238,376 Location Totals $ 219,461 $ 219,806 $ 219,806 87II':Igc Page 124 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:510 BOARD OF EDUCATION Original Winter $185 55A 2010.11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545.00 2,51800 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 FTE's Included in Current Budget - - - Administrator - - - - - Teacher - - • - - - Special Education Teacher - - - - - Counselors - - - - - Certified Subtotal - - - - - Instructional Aides - 0.50 0.50 0.50 Support Staff 0.50 0.50 0.50 - Custodial Staff - - - 0.50 0.50 0.50 Classified Subtotal 0.50 0.50 0.50 0.50 0.50 0.50 Total 0.50 0.50 0.50 Staffing associated with Board of Education 50%Board Secretary is also funded 50%Superintendent Secretary(560) 88)1':i Page 125 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.8. Kodiak Island Borough School Ofsirict 2014-2015 Budget Presented to HOE 0421-2014 Fund: 100 General Fund-Expenditures Location:560 CENTRAL ADMINISTRATION Original Winter $185 BSA 2010.11 2011-12 2012-13 2013-14 2013-14 minimum Actual Actual Actual Account Description Budget Budget ApBclipalad $ 314,399 $ 250,573 $ 254,213 310 Cedilicated Salaries $ 255,837 $ 255,837 $ 255,837 178,112 199,189 145,753 320 Non-0edificated Salaries 194,072 209,072 179,072 198,377 , 196,151 206,444 360 Employee Benefits 227,348 230,897 .190,897 690,888 645,913 606,410 Subtotal•Personnel Services 677,257 6951806 625,806 18,266 5,622 36,000 410 Professional and Technical Sery 48,000 48,000 48,000 70,324 53,724 62,009 420 Staff Travel 56,809 56,809 56,809 89 - - 425 Student Travel - - 181 130 2,000 430 Utility Services 1,000 1,000 1,000 • 435 Energy - - 100,160 98,633 59,384 440 Other Purchased Services 99,000 99,000 99,000 - 445 Insurance and Bond Premiums - -180,996 133,384 221,558 450 Supplies,Materials and Media 455,483 455,483 255.483 11,713 11,146 8,859 490 Other Expenses 2,859 2,859 2,859 6,130 10,348 8,000 510 Equipment 8,000 8,000 8,000 387,859 312,987 397,810 Subtotal-Non Personnel 671,151 671,151 471,151 _$ 1,078,747 $ 958,900 1 004220 Location Totals $ 1,348,408 1,366,957 $ 1,096,957 89iP4gc Page 126 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014•2015 Budget Presented to BOE 04-21-2014 Fund;100 General Fund-Expenditures Location:560 CENTRAL ADMINISTRATION Original Winter 3185 BSA 2010-11 2011-12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget _ Aniciipaled 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,48000 FTE's Included In Current Budget 2.00 3.00 2.00 Administrator 2.00 2.00 2.00 - Teacher - - - - Special Education Teacher - - - - Counselors - - • 2.00 3.00 2.00 Certified Subtotal 200 2.00 2.00 - Instructional Aides - - - 3.50 3.50 3.50 Support Stall 3.50 4.00 3.00 - Custodial Staff - - - 3.50 3.50 3.50 Classified Subtotal 3.50 4,00 3.00 5.50 6.50 5.50 Total 5.50 6.00 5.00 Stalling associated with Central Administration Superintendent and Assistant Superintendent 50%Supt Secretary, 1 Assistant Sept Secretary, 1 C&I Secretary,50%Admin Secretary Communications Coordinator lends moved to District Wide(450) -Reduction of Classified stall Federal Funds/Grants Management Secretary(460) (Exisiting position funding to be transferred to grant funds) 90 t'a g e Page 127 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Iatand Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund-Expenditures Location:610 BUSINESS OPERATIONS Original Winter $1g585A 2010-11 2011-12 2012-13 2013-14 2013.14 Minimum Actual Actual Actual Account Description Budget Budget Anticipated $ - $ - $ - 310 Certificated Salaries $ - $ - $ - 536,252 562,838 574.148 320 Non-Certificated Salaries 533,446 419,446 419,446 319,374 338,580 424,492 360 Employee Benefits 398,903 349,607 349,607 855,626 901,418 998,640 Subtotal-Personnel Services 932.349 769,053 769,053 165,565 178,465 274.500 410 Professional and Technical Sery 254,000 254,000 254,000 8,531 9,614 10,000 420 Stafl Travel 10,000 13,500 13,500 - - 425 Sludeni Travel - . 11,307 12,793 16,373 430 UBfity Services 16,373 16,373 16,373 42,195 59,108 52,210 435 Energy 52,210 52,210 52,210 26,723 18,768 30,054 440 Other Purchased Services 25,000 35,300 3$,300 - 445 Insurance and Bond Premiums - - - 9,314 11,411 19,192 450 Supplies,Materials and Media 19,192 19,192 19,192 3,914 3,078 - 490 Other Expenses - - 5,239 2,500 510 Equipment 2,500 12,700 12,700 267,549 298,476 404,829 Subtotal•Non Personnel 379,275 403,275 403,275 $1,123.175 $1,199,894 $1,403,469 Location Totals $1,311,624 $1,172326 $ 1 172 328 91IPu„c Page 128 of 132 K!B School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 0421.2014 Fund:100 General Fund-Expenditures Location:610 BUSINESS OPERATIONS Original Winter $185 BSA 201041 2011-12 2012-13 2013.14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticiipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 PTE's Included In Current Budget - - - Administrator - - - - - - Teacher - - - - - • Special Education Teacher - - • - - - Counselors - - - - - Certified Subtotal - - - 1.00 1.00 1.00 Administrator 1.00 1.00 1.00 • Instructional Aides - - - 8.00 8.00 8.00 Support Staff 7,00 6.00 6.00 - - Custodial Staff - - 9.00 9.00 9.00 Classified Subtotal 8.00 7.00 7.00 T9.00 9.00 9.00 Total 8.00 _ 7.00 7.00 Staffing associated with Business Operations Chief Business Officer Director of Accounting, Payroll Accountant.Business Office Secretary, Travel Secretary, Gt.Accountant,50%Accounts Payable,50%Grants Accountant - Travel Secretary job duties will adjust to be dedicated to district wide activity travel coordiantor and clerical activity secretarial support 9211,ilgc Page 129 of 132 K!B School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BCE 04-21.2014 Fund: 100 General Fund-Expenditures Location:710 MAINTENANCE 8 OPERATIONS Original Winter $185 BSA 2010-11 2011,12 2012-13 2013-14 2013.14 MhNmum Actual Actual Actual Account Description Budget Budget AnticIlpated $ - $ • $ - 310 Cerliticated Salaries $ - $ • $ - 855.617 825,153 759,315 320 Non-Certiticaled Salaries 765,686 765,686 765,686 519,604 480.004 500,888 360 Employee Benefits 532,309 539,968 539,968 • 1,375,221 1,305.157 1,260,203 Subtotal-Personnel Services 1,297,995 1,305,654 1,305,654 431,180 462,525 416,000 410 Professional and Technical Sery 416,000 416,000 401000 18,480 22.351 43,978 420 Staff Travel 43,978 43,978 43,978 - 425 Student Travel - - - 420,212 288,288 147.232 430 Utility Services 133,632 133,632 123,632 12,457 12,585 20,731 435 Energy 20,731 20,731 20,731 108,386 72,022 87,219 440 Other Purchased Services 87,219 87219 82,219 184,912 187,704 285,941 450 Supplies,Materials and Media 285,941 285,941 270,941 21,752 21,868 56,004 490 Other Expenses 56,004 56,004 .56,004 19,454 9,910 45,332 500 Capital Outlay 105,000 105,000 100,000 91,411 64,628 53,677 510 Equipment 53,,677 53,677 ..53,677 1,308,244 1,141,881 1,156.114 Subtotal-Non Personnel 1.202,182 1,202,182 1,152,182 $2 8 683 d 465 $2 447,038 $2,416,317 Location Totals $2,500,177 $2,507,836 $ 2.457,836 Expense considerations associated with Maintenance and Operations Transfer of Energy&Utility budget to&HS to offset anticipated increases due to new Tower 93II'3gc Page 130 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014.2015 Budget Presented to ROE 04-21-2014 Fund:100 General Fund-Expenditures Location:710 Maintenance and Operations Original Winter 8785 BSA 2010-11 2011-12 2012.13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Anticipated 2,545.00 2,518.00 2,512.00 Enrollment in ADM -District 2,521.00 2,529.00 2,483.00 Fits s Included In Current Budget • Administrator - - - - - • Teacher - - - - - - Special Education Teacher - - - - Counselors - . - - - - Certified Subtotal - - 1.00 1.00 - Administrator - - - • - - Instructional Aides - - - 5.00 5.00 5.00 Support Staff 5.00 5.00 5.00 7,00 7.00 7.00 Maintenance Staff 7.00 7.50 7.50 2.59 2.59 2.67 Custodial Staff 1.34 1.34 1.34 15.59 15.59 _- 14.67 Classified Subtotal 13.34 13.84 13.84 15.59 15.59 14.67 Total 13.34 13.84 13.84 Slatting associated with Maintenance and Operations Director of Facilities, 3 Purchasing and Warehouse stag,one Maintenance Secretary District Wide Maintenance Supervisor,Maintenance Staff,Spilt Custodial Staff 9411'3,c 1 Page 131 of 132 KIB School District FY2015 Budget Presentation AGENDA ITEM #2.B. Kodiak Island Borough School District 2014-2015 Budget Presented to BOE 04-21-2014 Fund: 100 General Fund•Expenditures Location:900 OTHER DISTRICT WIDE SERVICES Original Winter $16585A 2010-11 2011.12 2012-13 2013-14 2013-14 Minimum Actual Actual Actual Account Description Budget Budget Mticllpaled $ - $ - $ • 310 Certificated Salaries $ - 5 • 5 260,478 I - - - 320 Non-Ceniticaled Salaries - - -3019027 - - - 360 Employee Benefits - - 567,898 - - - Subtotal-Personnel Services - • 1.137,003 - - - 410 Professional and Technical Sery - - - - • - 420 Stall Travel • - - - • - 425 Student Travel - - - - - - 430 Utility Services - - - - - - 435 Energy - - • • - - 440 Other Purchased Services - - - - - 445 Insurance and Bend Premiums • - - - - - 450 Supplies,Materials and Media - - - 159,502 169,097 200.000 550 Transfers 180,000 180,000 180,000 - 510 Equipment - - - 159 5 02 169,097 200,000 Subtotal-Non Personnel 180,000 180000 100,000 $ 159,582 $ 169,097 $ 200,000 Location Totals $ 180,000 $ 180,000 $ 1,317,003 Salary&Benefit costs are increased amounts associated with existing employee agreements Certified is less than Classified due to known attrition adjustments of 13 stall members Transfer Is amount budgeted as a subsidy to the school lunch fund. 95 II' ;ig0 Page 132 of 132 KIB School District FY2015 Budget Presentation KODIAK ISLAND BOROUGH/SCHOOL DISTRICT BOARD JOINT WORK SESSION Joint Work Session of: 4-int ` aA1 2e/4/ Please PRINT your name Please PRINT yourtlulnlnamle i °Nl til ply"' 111'; Ilk It11,1 it 11,, illrlih 010 , 111111111%, Nik �,ry��aunn!numii��iip!^ti'! 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