Loading...
2015-04-23 Joint Work Session - School Board BOROUGH ASSEMBLYISCHOOL DISTRICT BOARD JOINT WORK SESSION AGENDA Thursday, April 23, 2015 School District Conference Room 6:30 p.m. (Kodiak Island 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. PUBLIC COMMENTS (Limited to Three Minutes per Speaker) 2. AGENDA ITEMS 2 - 125 A. KIB School District FY2016 Budget Presentation. KIBSD Budget Book Site Detail Proposed 04-20-15.pdf KIBSD Budget Introduction.pdf 126 - 127 B. Major Maintenance and Minor Maintenance Projects Maior and Minor Maintenance Proj,ects.pdf 128 - 140 C. in Kind Services inkind Services Information.0 Page 1 of 140 AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Budget By Site B 1 Printed 12:43 PM 4/1612015 Page 2 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 1001 General Fund Location: DISTRICT SUMMARY 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 3/1612015 310 Certified Salaries 14,035,685 14,769,379 (178,759) 14,590,620 320 Classified Salaries 5,705,207 5,962,776 257,104 6,219.880 330 TEAAgreaments 28,785 12,504 12,504 340 Overtime 198,490 297,958 297,958 360 Benefits 15,903,466 8,722,179 2,962,466 11,684,645 370 TRS/PERS On-Behalf 9,732,805 (6,713,397) 3,019,408 380 Housing Allowance 66,735 58,384 58,384 390 Moving Expenses _ 49.338 46,317 46,317 Subtotal Personnel 35,987,705 39,602,302 (3,672,586) 35,929,716 410 Professional r Technical Service 639,234 795,536 (25,00_0 770,536 411 Lifeguards 600 600 600 412 In Kind-Audit 40,001) 40,000 40,000 415 In Kind-Mental Health 381,350 381,350 381,350 417 In Kind-Data Processing 420 Staff Travel/Per Diem 320,452 299,553 8.000 307,553 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 21,834 18,484 18,484 426 Extra Curricular Travel 356,727 262,577 262,577 429 Sped Travel 431 Water&Sewer 159,657 169,701 (2,000) 167,701 432 Garbage 177,383 183,632 14,123) 169,509 433 Communications 1 Postage 2,507,938 3,047,704 (455,558) 2,592,146 436 Electricily 1,209,627 1,284,174 X189,019 1,095,155 43B Heating Fuel 1,305,219 1,391,545 (223744) 1,167,801 440 Other Purchased Services 828136 549.384 549,384 441 In Kind-Rentals 156,000 156,000 156,000 442 In Kind-Maintenance 444 In Kind-Grounds 110,000 100,000 100,000 447 In Kind-Liability Insurance 350.000 350,000 350,000 449_ Student Catastrophic Insurance 3,405 3,405 3.405 450 Supplies and Materials 1,653.321 2,226,640 (1,275,206} 951,434 451 Software Licenses T 30,000 30,000 452 Maintenance Supplies 250.312 227,565 (50,0€70) 177,565 453 Janitorial Supplies 75,334 78.643 (9,300) 69,343 454 Office Supplies 3,000 3,000 3.000 456 Warehouse Inventory Adjustment - _ 458 Fuel Vehicles 32,272 32,772 32,772 481 Tuition 490 Other Expenses 137,935 335,835 (137,925) 197,910 502 Building Improvements 106,700 50,000 (35.000) 15,000 503 In Kind Renovations - . 510 Equipment 2,357,030 1.639,806 (434,809) 1,204,997 550 Transfers to other Funds 180,000 180,000 180,000 Subtotal Non•Personnel 13364,066 13,807,906 (2,813,684) 10,994,222 DISTRICT TOTAL 49,351,771 53,410,208 6,486,270 46,923,938 B 2 Printed 12:43 PM 4/1612015 Page 3 of 140 KIB School District PY2016 Budget Presentation. AGENDA ITEM #2,A. FY 2615-16 Budget 4120115 Fund: 100 General Fund Location: DISTRICT SUMMARY FTE's 2013-14 2014-15 2015.16 Actual Writer Rev Preliminary Account Description 211412015 Adjustments 3/16/2015 a Administrator 14.00 16.50 16.50 t Teacher 143.17 145.61 8.00 153.61 5 Special Education Teacher 29-00 28-00 - 28.00 I Library 1 Media 1.00 1.50 1.50 c Counselor 6.00 6.00 0.50 6,50 v Activities 1,00 1.00 1,00 Certified Subtotal: 194.17 198.61 8.50 207.11 n Instructional Aides 67.27 67.27 67.27 o Other Support Staff 54.41 54.41 2.00 56.41 u Custodial Staff 3121 31-21 31.21 M Maintenance Staff 7.00 7.00 2.00 9.00 Classified Subtotal: 159,69 159,89 4.00 163.69 DISTRICT TOTAL 354.05 358.50 12.50 371.00 Average Class Size K-2 19.58 K-5 ADM: 1,074,90 3 21.38 6-12 ADM: 1,251.15 4.5 2173 2,336.05 K-5 Student Teacher Ratio: 11.64 6-12 Student Teacher Ratio:- 13-89 Footnotes on changes There were lar a reductions in supplies,equipment,and utilities that we ant4i ate resto6nq with fund balance 2 FTE Educational Enrichment Specialist teachers were distributed between the 4 elementary schools 3 class size reduction teachers were distributed between the 4 elementary schools in case they are needed to meet the maximum class size 1 Education Enrichment Specialist teacher was added to KMS 12 Instructional Specialist posTions were added All town student teacher ratios are calculated by taking all the students and dividing them by the number of certificated teachers. Fuel and Utility casts were adjusted based on 3 year averages In FY15 two safety monitors were cut and 1 assistant principal was added FYI Administrator paid for in enrollment FY15,5 Dean of Students Old Harbor B 3 Printed 12:43 PM 4/16/2015 Page 4 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 110 Kodiak High School 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 311612015 310 Certified Salaries 3,697,647 3,926,479 (567,248 3.359.231 320 Classified Salaries 860.772 841.229 9,562 850,791 330 TEAAgreements 3,082 340 Overtime 85,960 66,404 - 66,404 360 Benefits 2,090,938 2,107,643 2,621 2,110,464 370 TRS!PERS On-Behalf - 380 Housina Allowance 390 Transportation Allowance - Subtotal Personnel 6,738,399 6,941,755 (554,865) 6;386,890 410 Professional ITechnical Service 21,953 19,253 19,253 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel/Per Diem 8.186 8,186 8,186 424 ExtraCu rr Travet Reimbursed 425 Student&Chaperone Travel 7,784 7,784 7,784 426 Extra Curricular Travel 246,799 191,799 191,799 429 Sped Travel 431 Water&Sewer 34,037 36,537 36.537 432 Garbage 32.943 35,443 35,443 433 Communications!Postage 750 750 750 435 Electricity 267,871 324871 (13,853) 307,018 438 Heating f=uel 580,189 661,812 (100,000) 561,812 440 Other Purchased Services 161,033 26,033 26,033 441 In Kind-Rentals 442 In Kind-Maintenance 444 in Kind-Grounds 447 In Kind-Liability Insurance - 449 Student Catastro hic Insurance 1,793 1,793 1,793 450 Supplies and Materials 163,665 126,865 126,865 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 22,000 20,000 20.000 454 Office Supplies - - 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 13,010 11,910 11,910 502 Building Improvements - 503 In Kind Renovations 510 Equipment 1,138,435 30,633 30,633 550 Transfers to other Funds Subtotal Non-Personnel 2,698,448 1,499,669 (113,853) 1,385,816 SITE TOTAL 9,436.847 8,441,424 (668,718) 7,772,706 B 4 Printed 12:43 PM 411612015 Page 5 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 110 Kodiak High School FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 3116/2015 a Administrator 2.00 3.00 3.00 f Teacher 39.17 3925 (3.00) 36.25 $ Special Education Teacher 4.00 4.00 4.00 1 Library f Media 1.00 2.00 1.00 c Counselor 300 3.00 3.00 V Activities 1.00 1.00 1.00 Certified Subtotal: 50.17 5115 (3 00) 46.25 n Instructional Aides 10.75 10.75 10.75 o Other Support Staff 6 25 7.50 (1.00) 550 U Custodial Staff 5.00 5.50 5.50 rn Maintenance Staff Classified Subtotal; 22.00 2375 (1:00) 2275 SITE TOTAL 72-17 75.00 (4.00) 71.00 K-5ADM 6-12 ADM, 72100 K-5 StudentfTeacher Ratio° - 6-12 Student Teacher Ratio: 17.96 Footnotes on changes 3 certified recaded to AK Teach 1 support staff recaded to AK Teach pago 69 Utilities were already in the FY15 budget for the now central service offices FLAP,Music and PE teachers are inctuded in the Teacher FTE taunt B 5 Printed 12:43 PM 4/1612015 Page 6 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 171 Community Pool 2013-14 2014.15 2015-16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 3/16/2015 310 Certified Salaries 320 Classified Salaries 330 TEA Agreements 340 Overtime 360 Benefits 370 TRS!PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance Subtotal Personnel 410 Professional 1 Technical Service 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processin 420 Staff Travel 1 Per Diem 424 ExtraCu rr Travel Fimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 12,537 12.537 12,537 432 Garbage 433 Communications!Postage - - 436 Electricity 96,339 96,339 (17,000) 79,339 439 Heating Fuel 440 Other Purchased Services 18,145 18.145 18,145 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - - 450 Supplies and Materials 7,500 7,500 7,500 451 Software Licenses - 452 Maintenance Supplies - - - 453 Janitorial Su lies 2,500 2,500 2,500 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds Subtotal Non-personnel 137,021 137,021 (17,000) 120,021 SITE TOTAL 137,021 137,021 (17,000) 120.021 B 6 Printed 12:43 PM 4/1612015 Page 7 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: iii Community Pool FTE's 2013-14 2014-15 201 5-16 Actual Writer Rev Preliminary Account Description 2/1412015 Adjustments 311612015 a Administrator t Teacher S Special Education Teacher ! Library/Media c Counselor V ACtiyi4es Certified Subtotal: n Instructional Aides o Other Support Staff u Custodial Staff M Mainier,ance Staff Classified SubtcWa SITE TOTAL Footnotes on changes B 7 Printed 12:43 PM 411612015 Page 8 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location. 117 AK Teach 2013.14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 21141201$ Adjustments 3116120 15 310 Certified Salaries 55.181 52,581 313,199 375,780 320 Classified Salaries 106,837 171,979 3,317 175,296 330 TEA Agreements - - - - 340 Overtime 156 669 - 669 360 Benefits 98,563 178,969 95,228 275,197 370 TRS I PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - - Subtotal Personnel 260,739 414,195 412,744 826,942 410 Professional J Technical Service 27,000 20,000 50,000 70,000 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 S1affTravel I Per Diem 4,000 2,000 8,000 10,000 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 250 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications/Postage 8,000 1,500 6,000 7.500 436 Electricity 436 Heating Fuel 440 Other Purchased Services 1,564 1,564 1,564 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 140.290 185,040 (_100,000) 85,040 451 Software Licenses 30,000 30,000 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 24,000 15,000 12,500 27.500 502 Building Improvements - - - 503 In Kind Renovations 510 Equipment 20,000 550 Transfers to other Funds - - - Subtotal Non-Personnel 225,104 225,104 6500 231,604 SITE TOTAL 485,843 639,302 419,244 1,058,546 B8 Printed 12;43 PM 4/16/2015 Page 9 of 140 KiB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 21715-16 Budget 4124115 Fund: 100 General Fund Location: 117 AK Tech FTE's 2013-14 2014-15 2015.16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjustments 311612015 a Administrator 1.00 1:00 t Teacher 1.00 1.00 1.00 4.00 S Special Education Teacher I Library 1 Media c Counselor V Activities Certified Subtotal' 1.00 2.00 3.00 5.00 n Instructional Aides 3.00 3.00 3.00 0 father Support Staff 1.00 1.00 U Custodial Staff m Maintenance Staff Classified Subtotal: 3.00 3.00 1.00 4.00 SITE TOTAL 4.00 5.00 4.00 9.00 K-5ADM: 6-12 ADM: 252.00 K-5 Student/Teacher Ratio: 6-12 Student Teacher Ratio: 63.00 Footnotes on changes FTE 3 teachers were receded from KHS t0 AK Teach Receded 1 support staff from KHS This ro ram is student enrollment driven and funded B 9 Printed 12:43 PM 411612€715 Page 10 of 140 KlB School District PY2016 Budget Presentation. AGENDA ,ITEM #2.A. FY 2015-16 Budget 4120115 Fund; 100 General Fund Location., 120 Kodiak Middle School 2013.14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114!2015 Adjustments 3/1612015 310 Certified Salaries 2.335.922 2,158,464 65,817 2,224,281 320 Classified Salaries 510,479 557,183 14,726 571,909 330 TEA Agreements 233 340 Overtime 8,723 28,267 28,267 360 Benefits 1,243,547 1,253,861 x5,913 1,279,774 370 TRS 1 PERS On•Sehalf 380 Housing Allowance 390 Transportation Allowance - - Subtotal Personnel 4,098,904 3,997,775 106,456 4,104,231 410 Professional 1 Technical Service 2,500 2,500 2,500 411 Lifeguards 600 600 600 412 In Kind-Audit - - - 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel!Per Diem 4,750 4,750 4,750 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel - 426 Extra Curricular Travel 35,500 23.000 23,000 429 Sped Travel - - 431 Water&Sewer 23.044 22,544 22,544 432 Garbage 30,812 30,812 30,812 433 Communications 1 Postage 250 250 250 436 Electricity ` 156,700 165,000 (40,000) 125,000 438 Heating Fuel 89,634 99,634 99,634 440 Other Purchased Services 13.42€1 13,420 13,420 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liabi2y Insurance 449 Student Catastrophic Insurance 1,612 1,612 1,612 450 Supplies and Materials 43,341 60,841 80,841 451 Software Licenses - - 452 Maintenance Supplies - - 453 Janitorial Supplies 10,000 9,500 9,500 454 Office Supplies 456 Warehouse Inventory Adjustment T T 458 Fuel Vehicles 481 Tuition - 490 tither Expenses 1,000 1,000 1.0€10 502 Building Improvements - 503 In Kind Renovations 510 Equipment 14,000 12,000 12,000 550 Transfers to other Funds Subtotal Non-Personnel 427,163 467,463 (40,000) 427,463 SITE TOTAL 4,526,067 4,465,238 66,456 4,531,694 B10 Printed 12:43 PM 411 612 01 5 Page 11 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 420 Kodiak Middle School FTE's 2013-14 2014-15 201516 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 311612015 a Administrator 2.00 2.00 2,00 f Teacher 2100 24.95 1 00 25.95 s Special Education Teacher 3.00 300 300 1 Library 1 Media c Counselor 1.00 1.00 1.00 v Activities Certified Subtotal; 2800 30.95 1,00 31.95 n Instructional Aides 8.46 8.46 8,46 o Other Support Staff 3,07 3.07 3,07 U Custodial Staff 4.00 5.00 5.00 M Maintenance Staff Classified Subtotal 15.53 16.53 16.53 SITE TOTAL 4353 47.48 1.00 48-48 K-5 ADM, 6-12 ADM: 471.00 K-5 Student[Teacher Ratio: 6-12 Student Teacher Ratio 16.27 Footnotes on changes FTE Added 1 Educational Enrichment Specialist FLAP Music and PE are included in the Teacher FTE 13 11 Printed 12:43 PM 411612015 Page 12 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 24o East Elementary School 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary ........... .. . Account Description 2/1412015 Adjustments 311612015 310 Certified Salaries 1,1$4,972 1.422,948 T (74.897) 1,348,051 320 Classified Salaries 372,185 401,572 8,951 410,523 330 TEA Agreements 340 Overtime 871 1,420 1,420 360 Benefits 801,273 991,514 51,920 1,043,434 370 TRS/PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - - - Subtotal Personnel 2,329,301 2,817,454 (14,026) 2,803,428 410 Professional I Technical Service 3,500 3,500 3,500 411 t ifelsards - - 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel/Per Diem 2,000 1,000 1,000 424 ExtraCurr Travel Reimbursed - 425 Student&Cha erone Travel 200 200 200 426 Extra Curricular Travel 429 Sped Travel - - 431 Water&Sewer 16,000 23,300 23,300 432 Garbage 17,890 17,852 17,852 433 Communications I Postage 250 250 250 436 Electricity 66,789 68,000 68,000 438 Heating Fuel 70,83B 70,000 (20,000) 50,000 440 Other Purchased Services 14.135 21,300 21,300 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - 450 Supplies and Materials 30,404 44,904 44,904 451 Software Licenses 452 Maintenance Supplies - - 453 Janitorial Su lies 7,300 6,000 6,000 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses_ 502 Building Improvements 503 In Kind Renovations 510 Equipment 13.500 5.000 5,000 550 Transfers to other Funds Subtotal Ncn-personnel 242,806 261,306 (20,000) 241,306 SITE TOTAL 2.572,107 3,078,760 (34,026) 3,044,734 B 12 Printed 12:43 PM 411612015 Page 13 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 240 East Elementary School FTE's 2013-14 201415 2015-16 Actual Winter Rev Preliminary Account Dascri tion 211412015 Adjustments 3/1612015 a Administrator 1.00 1.00 1,00 t Teacher 17,75 14.75 1.25 16.00 S Special Education Teacher 1.00 2.00 2.00 Library/Media c Counselor 0,50 0.50 0.50 v Activities - Certified Subtotal, 20.25 18.25 1.25 19.50 n Instructional Aides 650 8.50 8.50 o Other Support Staff 3.00 3.00 3.00 u Custodial Staff 2.50 2.50 2.50 M Maintenance Staff Classified Subtotal: 14.00 14.00 14.00 SITE TOTAL 34.25 3225 1.25 33.50 Average 0ass Size K-2 21.10 K-5 ACM 276.20 3 21.00 6-12 AM - 4-5 1930, K-5 Student/Teacher Ratio_ 15.34 6-12 Student Teacher Ratio: Footnotes on changes FTE Added.5 Educational Enrichment Specialist Added,75 for class size reduction if needed to attain 1:19 ratio ELAP.Music,and PE teachers are included in the Teacher FTE B 13 Printed 12;43 PM 4/16/2015 Page 14 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 25D Main Elementary School 2013.14 201415 2015-16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjustments 311612015 310 Certified Salaries 1,259,167 1,340,784 (5,732) 1,335.052 320 Classified Salaries 444,427 432,519 20,383 452,902 330 TEA Agreements - - 340 Overtime 11,376 3,521 3,521 360 Benefits 843,634 982.148 55,709 1,037,857 370 TRS I PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance - Subtotal Personnel 2,558,803 2,758,972 70,360 2,829,332 410 Professional 1 Technical Service - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel I Per Diem 850 1,000 1,000 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel - 431 Water&Sewer 16,054 18,054 18,054 432 Garbage 19,317 17,317 17,317 433 Communications I Postage 200 200 200 436 Electrici 60.104 66,000 (21,000) 45,000 438 Heating Fuel 61,339 60.481 (10,000) 50,481 440 Other Purchased Services 11,338 11,100 11.100 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 35,620 35,670 35,670 451 Software Licenses 452 Maintenance Supplies .453 Janitorial Supplies 5,500 7,300 (1,300) 60000 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuitian 490 Other Expanses 502 Building Improvements 503 In Kind Renovations .510 Equipment 5,780 5,530 5,530 550 Transfers to other Funds - - Subtotal Non-Personnel 216,302 222,652 (32,300) 190,352 SITE TOTAL 2,775,105 2.981,624 38,060 3,019,684 B 14 Printed 12A3 PM 4/16/2015 Page 15 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A, FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 250 Main Elementary School FTE's 2013.14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 311612015 a Administrator 1.00 1.00 1.00 t Teacher 15.50 14.50 1.25 15.75 s Special Education Teacher 1.00 1.00 1.00 I Library I Media 0.50 0.50 c Counselor 0.50 - v Activities Certified Subtotal' 18.00 17.00 1-25 1825 n Instructional Aides 8.00 8.00 800 o Other Support Staff 3.00 3.00 3.00 u Custodial Staff 2.67 2.37 2.37 M Maintenance Staff Classified Subtotal- 13.67 13.37 1137 SITE TOTAL 31.67 30.37 1.25 31.62 Average Class Size K-2 2000 K-5 ADM: 251.20 3 2000 6-12 ADM- - 4-5 21.00 K-5 Student/Teacher Ratio: 15-00 6-12 Student Teacher Ratio, Foatnotes an changes FTE Added.5 Educational Enrichment Specialist Added.75 for class size reduction if needed to attain 1:19 ratio ELAP,Music,and PE teachers are included in the Teacher FTE B 15 Printed 12:43 PM 4/16/2015 Page 16 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund' 100 General Fund Locatton: 260 North Star Elementary School 2013-14 2014-15 2015-16 Actual Wnter Rev Preliminary Account Description 2114/2015 Adjustments 311612015 310 Certified Salaries 1.022,808 1,147,782 66,235 1,214,017 320 Classified Salaries 426,662 426183 20,224 447,007 330 TEA Agreements 340 Overtime 2,010 1,177 1,177 360 Benefits 721,736 898,649 80.534 979,183 370 TRS 1 PERS On-Behalf 3B0 Housing Allowance 390 Transpartation Allowance - - Subtotal Personnel 2,173,215 2,474,399 186,993 2,541,384 410 Professional I Technical Service 2,277 2,277 2,277 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 2,000 2,000 2,000 424 F.xtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 2.000 2,000 2,000 426 Extra Curricular Travel 429 Sped Travel - - 431 Water&Sewer 19.905 16,400 16,400 432 Garbage 16,890 16.822 16,822 433 Communications!Postage - - _ 436 Electricity 56,156 55,500 (20,000) `35,500 438 Heating Fuel T 55,286 58,000 t20,00n) 38,000 440 Other Purchased Services 11,410 11,275 11,275 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - - e - 450 Supplies and Materials 44,619 33,119 33,119 451 Software Licenses 452 Supplies - 453 .Janitorial Supplies 7,000 7,000 (1,000) 6,000 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Ex eases 2,000 2,000 502 Building Improvements 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds Subtotal Non-Personnel 217,543 206,393 (41,000) 165,393 SITE TOTAL 2,390,758 2,6B0,784 125,993 2,606,777 B 16 Printed 12:43 PM 411612€715 Page 17 of 140 KIB School District I*Y2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Fund. 100 General Fund Location: 270 North Star Elementary School FTE's 2013.14 2014.15 2015-16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjustments 311612015 a Administrator 1.00 1.00 1.00 t Teacher 12.75 12.75 125 14.00 s Special Education Teacher 1.00 2.00 2.00 1 Libra /Media C Counselor 0.50 0.50 0.50 v Activities Certified Subtotal: 15.25 15.25 125 17.50 n Instructional Aides 9.10 9.00 9.00 0 Other Support Staff 100 3.00 3.00 U Custodial Staff 2.50 2.50 2,50 M Maintenance Staff - Classified Subtotal- 14-80 14.50 14.50 SITE TOTAL 29.85 30.75 1.25 32.00 Average Class Size K-2 18.70 K-5 ADM: 210.50 3 18.50 6-1 2 AD - 4-5 20.30 K-5 StudentlTeacher Ratio: 13.16 6-12 Student Teacher Ratio - Footnotes on changes FTE Added.5 Educational Enrichment Specialist Added.75 for class size reduction if needed to attain 1:19 ratio FLAP,Music,and PE teachers are included in the Teacher FTE B 17 Printed 12:43 PM 4/16/2015 Page 18 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20/15 Fund: 100 General Fund Location: 270 Peterson Elementary School 201314 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments_ 3116/2015 310 Certified Salaries 1.215,031 1,167,516 156.293 1,323,809 320 Classified Salaries 348,519 411,820 7,365 419,la5 330 TEA Agreements 340 Overtime 4,416 1,147 1,147 360 Benefits 670,524 885,332 95,789 981,121 370 TRS!PERS On-Behalf - 380 _Housing Allowance 390 Transportation Allowance - - - Subtotal Personnel 2,238,490 2,465,815 259.447 2,725,262 410 Professional/Technical Service - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel/Per Diem 2,664 1,914 1,914 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 2,500 2,500 2,500 426 Extra Curricular Travel T 429 Sped Travel - - 431 Water&Sewer 6,056 10,555 10,555 432 Garbage 1,100 600 600 433 Communications/Postage 436 Electricity 55;526 55,190 (8,000� 47,190 438 Heating Fuel 60,013 56,000 (8,000) 45,000 440 Other Purchased Services 10,750 600 600 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 39,415 39,415 39,415 451 Software Licenses T 452 Maintenance Su lies 453 Janitorial Supplies 5,000 5,000 1,000 6,000 454 Office Supplies - jment 456 Warehouse Inventory,n, ,.Aust d,.,.,.,.,..� - 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 2,250 550 Transfers to other Funds Subtotal Non-Personnel 185,274 171,774 (15,000) 156,774 SITE TOTAL 2,423,764 2,637,589 244,447 2,882,035 B 18 Printed 12:43 PM 4116/2016 Page 19 of 140 K[B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 270 Peterson Elementary School F TE's 2013-14 2014-15 2015.16 Actual Winter Rev Preliminary Account Description 211412D15 Adjustments 3/1612015 a Administrator 1.00 1.00 1.00 t Teacher 12:00 13.43 1.25 14,68 S Special Education Teacher 4.OD 4.00 4.00 1 Library/Media - c Counselor 0.5€1 0.50 0.50 V Activities Certified Subtotal: 17.5€3 1893 1.25 20.18 n In5tfUCtiDnal Aides 7.00 7.00 7.00 a Other Support Staff 2.71 2,71 171 U Custodial Staff 3.06 2.50 2:50 M Maintenance Staff Classified Subtotal; 12.71 1221 12.21 SITE TOTAL 30.21 31.14 1,25 32.38 Average Class Size K-2 18,50 K-5 ADM: 252.00 3-5 26,25 6-12 ADM: - K•5 Student/Teacher Ratio: 13.49 6-12 Student Teacher Ratio. - Footnotes on changes FTE Added.5 Educational Enrichment S eciaNst Added.75 for class size reduction If needed to attain 1:19 ratio Music.and PE teachers are included in the Teacher FTE B 19 Printed 12:43 PM 4116/2015 Page 20 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 36o Akhiok School 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 3/16/2015 310 Certifed Salaries 138,533 131,496 15,489 146.985 320 Classified Salaries 69,763 94.722 1,958 96,680 330 TEA Agreements - - - _ 340 Overtime 3,040 245 - 245 360 Benefits 69,923 99.068 9,994 109,062 370 TRS/PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance 530 - Subtolal Personnel 281,788 325,531 27,441 352,972 410 Professional/Technical Service 1,400 1,400 1,400 411 Lifeguards - - 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel 1 Per Diem 200 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 4,400 3,150 3.150 432 Garbage 433 Communications f Postage - _ 436 Electric/ 52,108 53,282 8,000) 45,282 430 Heating Fuel 55,080 55.000 (8,000) 47,000 440 Other Purchased Services 1,944 850 850 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - 450 Supplies and Materials 5,009 5,009 5.009 451 Software Licenses - 452 Maintenance Supplies 453 Janitorial Supplies 800 800 800 454 Office Supplies - 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition - - 490 Other Expenses 916 916 916 502 Building Improvements 503 In Kind Renovations 51.0 Equipment 2,500 1,000 1,000 550 Transfers to other Funds - Subtotal Non-Personnel 124,357 121,407 (16,000) 105,407 SITE TOTAL 406,145 446,938 11,441 458,379 B 20 Printed 12:43 PM 4/1672015 Page 21 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund- 100 General Fund Location- 360 Akhlok School FTE's 2013-14 2014-15 201516 Actual tinter Rev Preliminary Account Description 211412€115 Adjustments 3/1612015 a Administrator f Teacher 2,00 3.00 3.00 5 Special Education Teacher I Library!Media c Counselor v Activities Certified Subtotal' 200 3.00 3.00 n instructional Aides 2.63 2.63 2.63 0 Other Support Staff 0.13 0.13 013 U Custodial Staff 1.25 115 1.25 M Maintenance Staff - Classified Subtotal: 4.01 4.01 4.01 SITE TOTAL 6.01 7.01 7,01 K-5 ADM: 14.00 6-12 ADM: 13.00 K-5 StudentlTeacher Ratio 9.33 6-12 Student Teacher Ratio: 867 Footnotes on changes Adjusted Cert amount to actual B 21 Printed 12.43 PM 4/16/2015 Page 22 of 140 KIB School District PY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20/15 Fund: 100 General Fund Location: 362 Chinlak School 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 311612015 310 Certified Salaries 137,396 136,058 7,548 143,605 320 Classified Salaries 33,565 36,335 387 36,722 330 TEA Agreements 340 Overtime - 360 Benefits 81.028 94.582 (1,832) 92,750 370 TRS 1 PERS On-Behalf 380 Housing Allowance - 390 Transportation Allowance 42 - - - Subtotal Personnel 252,035 266,975 6,103 273,078 410 Professional/Technical Service - - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel 1 Per Diem 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 1,177 1,150 1,150 433 Communications/Postage 436 Electricity 10,571 11,000 11,0€10 ` 438 Heating Fuel 22,122 23,000 (10,000) 13,000 440 Other Purchased Services 2,339 1,000 1.000 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind•Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 2,493 3,993 3.993 451 Software Licenses 452 Maintenance Su lies 453 Janitorial Supplies 1,134 1,193 1,193 454 Office_ Supplies - 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 1,500 550 Transfers to other Funds Subtotal Non-Personnel 41,336 41,336 (10,000) 31,336 SITE TOTAL 293,371 308,311 (3,897) 3G4,414 B 22 Printed 12:43 PM 4116/2015 Page 23 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120/15 Fund- 100 General Fund Location: 362 Chiniak School FTE's 2013-14 2014.15 2015-16 Actual Winter Rev Preliminary Account Description 211 412 0 1 5 Adjustments_ 311 612 01 5 a Administrator t Teacher 2.00 2.00 2.00 S Special Education Teacher f Library,!Media c Counselor V Activities Certified Subtotal. 2.00 2.00 2-00 n Instructional Aides 0.83 O.B3 0.63 o Other Smorl Staff 0.17 0.17 0.17 u Custodial Staff 1:00 1.00 1.00 m Maintenance Staff Classified Subtotal: 2-00 2.00 200 SITE TOTAL 4.00 4.00 4.00 K-5ADM: 900 6-12A€ W 4.00 K-5 Student/Teacher Ratio: 13.50 6-12 Student Teacher Ratio' 4.00 Footnotes on changes B 23 Printed 12:43 PM 4/16/2015 Page 24 of 140 K[B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location. 364 Danger Bay School 2013.14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 3/1612015 310 Certified Salaries 320 Classified Salaries 330 TEA Agreements 340 Overtime 360 Benefits 370 TRS/PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance Subtotal Personnel 410 Professional ITechn€cal Service 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel I Per Diem 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications I Postage 436 Electricity 2,200 - 2,200 (2,200) 438 Heating Fuel 2,800 2,500 440 Other Purchased Services 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 445 Student Catastrophic Insurance 450 Supplies and Materials 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Su Ties 456 Warehouse Inventory Adjustment 458 Fuel Vehicles T� 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds Subtotal Non-Personnel 4,700 4,700 (4,700) SITE TOTAL 4,700 4.700 4,700 - B 24 Printed 12:43 PM 4/16/2015 Page 25 of 140 KiB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget x#120115 Fund: 100 General f=und Location: 364 Danger Bay School FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Prelimfnary _ Account Description 2/1412015 Adjustments 311612015 a Administrator f Teacher S Speciat Education Teacher I Library!Media C Counselor V Activities Certified Subtotal: n Instructional Aides o Other Support Staff U Custodial Staff m Maintenance Staff Classified Subtotal: SITE TOTAL K-5ADM: 6-12 ADM: K-5 Student/Teacher Ratio: 6-12 Student Teacher Ratio: Footnotes on changes La in cam has taken Possession of the school and there are no KiBSD expenses for the buildin 825 Printed 12:43 PM 4/16/2015 Page 26 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM O.A. FY 2015-16 Budget 4120115 Fund_ 100 General Fund Location. 366 Karluk School 2013-14 2014-15 2015.16 Actual Winter Rev Preliminary T Account Description 2/14/2015 Rdjustments 3/16/2015 310 Certified Salaries 140,051 138,684 4,086 142.770 320 Classified Salaries 35.587 62,406 897 63,303 330 TEA Agreements 816 340 Overtime 360 Benefits 52,345 56,531 2,980 59,511 370 TRS/PIERS On-Behalf - 380 Housing Allowance - 390 Transportation Allowance 290 Subtotal Personnel 229,090 257,621 7,963 265,584 410 Professional l TeehnicM Service 2,300 2,300 - 2,300 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel/Per Diem 424 ExiraCurrTravel Reimbursed 425 Student&Chaperone Travel - 426 Extra Curricular Travel 432 432 432 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications 1 Postage 436 Electrk:4 66,790 66,584 (7,006) 59,584 438 Heating Fuel 65,000 66,500 (7,000) 59,500 440 Other Purchased Services 2,244 950 950 441 In Kind-Rentals 442 In Kind-Maintenance 444 in Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catasira hie Insurance 450 Supplies and Materials 3,961 3,961 3,961 451 Software Licenses 452 Maintenance Su lies 453 Janitorial Supplies 800 800 840 454 Office Supplies 456 Warehouse Inventory Adjustment 456 Fuel Vehicles 481 Tuition - 490 Other Expenses 638 638 638 502_ Building Improvements - - 503 In Kind Renovations 510 Equipment 1,000 550 Transfers to other Funds Subtotal Non-Personnel 143,165 142,165 (14,000) 128,165 SITE TOTAL 372.255 399.786 6,037) 393,749 B 26 Printed 12:43 PM 4/16/2015 Page 27 of 1401 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 366 Karluk School FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 3/16/2015 a Administrator - t Teacher 2,00 2,00 2,00 S Special Education Teacher - 1 Library i Media c Counselor v Activities Certified Subtotal' 100 2.00 100 n Instructional Aides 2.00 1.75 1.75 o Other Support Staff 0.33 0,33 0,33 u Custodial Staff 1,67 1.42 1,42 M Maintenance Staff - Classified Subtotal: 4.00 3.50 350 SITE TOTAL 6.00 5.50 5,50 K-5 AM 5.00 6-12 ADM: 5,00 E f e K-5 Studentrreacher Ratio: 500 6-12 Student Teacher Ratio: 5.00 Footnotes on changes B 27 Printed 12:43 PM 4/16/2015 Page 28 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 369 Larsen Bay School 2013°14 2014-15 2015.18 Actual Winter Rev Preliminary Account Descr tjon 2/14/2015 Adjustments 3/16/2015 310 Certified Salaries 127,942 131,496 (12,810) 118,686 320 Classified Salaries 28,842 48,150 357 48,507 330 TEA Agreements 340 Overtime 52 52 360 Benefits 47.599 74.951 (1,474) 73,487 370 TRS I PERS On-Behalf 380 Housing Allowance - 390 Transportation Allowance 355 Subtotal Personnel 204,738 254,659 (13,927) 240,732 410 Professional 1 Technical Service - - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Heath 417 In Kind-Data Processing 420 Staff Travel!Per Diem 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 4,550 4,550 4.550 432 Garbage 656 650 650 433 Communications I Postage 436 Electricity 41,465 41,059 41,059 438 Heating Fuel 54.500 55.000 (5,000) 50,000 440 Other Purchased Services 473 879 879 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastra hic Insurance 450 Supplies and Materials 3,522 3,822 3,522 451 Software Licenses 452 Maintenance Su lies - 453 Janitorial Supplies 1,300 806 800 454 Office Supplies � - - 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 337 337 337 502 Building Improvements - - 503 In Kind Renovations - 510 Equipment 750 550 Transfers to other Funds Subtotal Nan-Personnel 167,547 106,797 (5,000) 101,797 SITETOTAL 312,285 361,456 (18,927) 342,529 B 28 Printed 12:43 PM 4/16/2015 Page 29 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Fund 100 General Fund Location: 369 Larsen Bay School FTE's 2013-14 2014-15 2015-16 Actual Wnter Rev Preliminary Account Description 211412015 Adjustments 3/16/2015 a Administrator f Teacher 2-00 2.00 2.00 $ Special Education Teacher 1 Library,l Media c Counselor v Activities Certified Subtotal: 2.00 2.00 2.00 n Instructional Aides 0.80 0.80 0.80 o Other Support Stab 0.20 0.20 0.20 u Custodial Staff 1.00 1.00 1.00 m Maintenance Staff Classified Subtotal: 2,00 2.00 2.00 SITE TOTAL 4.00 4.00 4.00 K-5 ADM: 8.00 6-12 ADM: 9.00 K-5 Student(Teacher Ratio: 8.00 6-12 Student Teacher Ratio: 9.00 Footnotes on changes 829 Printed 12:43 PM 4/16/2015 Page 30 of 140 KlB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 371 Old Harbor School 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjust 311 612 01 5 310 Certified Salaries 304,572 362,309 25,465 387,774 320 Classified Salaries 90,290 103,668 585 104,253 330 TEA Agreements 340 Overtime 415 311 311 360 Benefits 192,318 220,824 (3,922) 216,902 370 TRS 1 PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - Subtotal Personnel 587,595 687,112 22,128 709240 410 Professional/Technical Service - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem Soo 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 250 426 Extra Curricular Travel 1,500 3,500 3,500 429 Sped Travel - - 431 Water&Sewer 6.035 6,035 6,035 432 Garbage - 433 Communications 1 postage 240 240 240 436 Electricity 73,000 731000 (8,000) 65,000 438 Heating Fuel 64,650 65.000 (7,000) 58,000 440 Other Purchased Services 2.875 2.876 T 2,876 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind°Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 _Supplies and Materials 10,007 7,007 7,007 451 Software Licenses - 452 Maintenance Supplies - - 453 Janitorial Supplies 1,900 1,900 1,900 454 Office Supplies 456 Warehouse Inventory Adjustment - - 458 Fuel Vehicles 1.267 1,267 1,267 481 Tuition - 490 Other Expenses 1,100 600 600 502 Building Improvements - 503 In Kind Renovations 510 E9ulement 2,000 550 Transfers to other Funds Subtotal Non-Personnel 165,525 161,425 (15,0100) 146,425 SITE TOTAL 753,120 846,537 7,128 855.665 B 30 Printed 12:43 PM 411612015 Page 31 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. FY 2615-16 Budget 4/20115 Fund: 100 General Fund Location. 371 Old Harbor School FTE's 2013-14 2€314-15 201516 Actual Winter Rev Preliminary Account Description_ _ _ 2/1412015 Adjustments 311612015 a Administrator 0.50 0.50 t Teacher 4.00 3.50 3.50 s Special Education Teacher 1.00 1.00 1.0(3 ! Library!Media c Counselor V Activities Certified Subtotal: 5-00 5.00 5.00 n Instructional Aides 2.00 2,00 2.00 o Other Support Staff 0.67 0.67 0.67 u Custodial Staff 1,00 1.00 1.00 M Maintenance Staff Classified Subtotal 167 3,67 3.67 SITE TOTAL 8.67 8.67 8.67 K-5 ADW 19.00 6-12 AM 12.35 K-5 StudenV'reacher Ratio: 8.44 6-12 Student Teacher Ratio: 5.49 Footnotes on changes In FY 15 the community requested to have.5 admin and.5 teacher according to their staffing formula. B 31 Printed 12:43 PM 411612015 Page 32 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20/15 Fund: 100 General Fund Location: 373 Ouzinkle School 2013-14 201415 2015-16 Actual Winter Rev Preliminary Account Descri lion 211412015 Adjustments 3/1612015 310 Cartifed Salaries 269,234 350,683 66,987) 263.696 320 Classed Salaries 77,155 B5,162 1,426 86,588 330 TEA Agreements 340 Overtime 3,091 191 191 360 Benefits 133.234 210.965 (6,608) 204,357 370 TRS I PERS On-Behalf - 380 Htl. Using Allowance 390 Transportabon Allowance T Subtotal Personnel 482.715 647100'1 (92,169) 554,832 410 Professional/Technical Service - 411 Lifeguards 412 In Kind-Audit 415 to Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem T T 1,350 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 3,500 3,500 426 Extra Curricular Travel 7,006 8,356 8,356 429 Sped Travel 431 Water&Sewer 4,790 4,290 4.290 432 Garbage 2,330 1.330 1,330 433 Communications!Postage 1,000 436 Electricity 61,203 64,703 7,000) 57,703 438 Heating Fuel 46.927 41.677 9,000 50,677 440 Other Purchasad Services 2,344 994 994 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 10,817 1 F B 77 10,817 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 1,600 1,300 1.300 454 Office Supplies - 456 Warehouse Invento Adjustment 458 Fuel Vehicles 700 1,200 1.200 481 Tuition - - 490 Other Expanses 898 898 898 502 Building Improvements - 503 In Kind Renovations - - - 510 Equipment 4,344 844 844 550 Transfers to other Funds Subtotal Nan-Personnel 145,509 139,909 2,000 141,909 SITE TOTAL 628.224 786.910 (90,169) 696,741 B 32 Printed 12:43 PM 4/16/2015 Page 33 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 Genera€Fund Location: 373 Ouzinkie School FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Descri tion 211412015 Adjustments 3!16!2015 a Administrator � - t Teacher 4.00 4.00 4.00 s Special Education Teacher 1.00 - 1 Library 1 Media c Counselor V Activities Ce€tlfed Subtotal. 5.00 4.00 4.00 n Instructional Aides 1.55 1.55 1.55 o Other Support Staff 0.25 0.25 0.25 u Custodial Staff 1.00 1.00 1.00 M Maintenance Staff Classified Subtotal: 2,80 2.80 2.80 SITE TOTAL 7.80 6.80 6.80 K-5 ADM: 19.00 6-12 ADM: 14.80 K-5 Student(Teacher Ratio: 9 50 6-12 Student Teacher Ratio: 7.40 Footnotes on changes Adjusted certified amount to reflect actual B 33 Printed 12:43 PM 4/16/2015 Page 34 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Fund: 100 General Fund Location: 375 Port Lions School 2013-14 2014-15 2015-16 Actual Wnter Rev Preliminary Account Description - 2/1412015 Adjustments 31161201$ 310 Certified Salaries 14€1,935 190,475 (44,876) 145,599 320 Classified Salaries 133,436 136,434 1,659 138,093 330 TEA Agreements 1,801 340 Overtime 487 66 - 68 360 Benefits 159,059 215,130 14,633 229,963 370 TRS I PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - - Subtotal Personnel 435,718 542;1117 (28,384) 513,723 410 Professional/Technical Service 2,300 2,300 2,300 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health _417 In Kind-Data Processing 420 Staff Travel 1 Per Mem 424 ExtraCurr Travel Reimbursed' - - 425 Student&Chaperone Travel - - 426 Extra Curricular Travel 5.000 5,000 5,000 429 Sped Travel - 431 Water&Sewer 6,100 5,600 5,600 432 Garbage 1,210 742 742 433 Communications 1 Postage 2.908 2,908 2,908 436 Electricity '46,029 50,670 (7000) 38,670 438 Heating Fuel 42,000 42,000 (2,000) 40,000 440 Other Purchased Services 3,073 2.400 2,400 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 4,488 3,738 3,738 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies '{ 1,350 1,350 1,350 454 Office Supplies - - Inventory 456 Warehouse Adju s t....,.,..._� ment - 458 Fuel Vehicles 1,200 1,200 1.200 481 Tuition 49fl Other Expenses 500 502 Building Improvements 503 In Kind Renovations 510 Egu€pment 1,750 550 Transfers to other Funds - - Subtotal Non-Personnel 117,908 117,908 (14,€700) 103,908 SITE TOTAL 553,626 860,015 (42,384} 617,631 B 34 Printed 12:43 PM 4/16/2015 Page 35 of 140 KIB School District FY2016 Budget Presentation. AGENDA 1T'EM #2.A, FY 2015-16 Budget 4120115 Fund. 100 General Fund Location: 375 Port Lions School FTE's 2013-14 2014-15 2015.16 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 311612015 a Administrator I Teacher 3.00 2.00 2,00 S Special Education Teacher I Library!Media C Counselor V Activities Certified Subtotal, 3.00 2.00 2.00 n Instructional Aides 2.15 2.15 2.15 0 Other Support Staff 0,43 0.43 0.43 U Custodial Staff 228 1.78 1.78 IT Maintenance Staff - CIassiFed Subtotal 4.86 4.36 4.36 SITETOTAL 7.86 6.36 6.36 K-5 ADM: 11.00 6-12 ADM` 9,00 K-5 StudentlTeacher Ratio: 11.00 6-12 Student Teacher Ratio: 9.00 Footnotes on changes Adjusted Certified amount to reflect actual B 35 Printed 12.-43 PM 4116/2015 Page 36 of 140 K113 School District FY2016 Budget Presentation. AGENDA ITEM #2.A, FY 2015-16 Budget 4120115 Fund; 100 General Fund Location: 380 Rural Schools 201314 2014-15 2015.16 Actual Winter Rev Preliminary Account Description 2!14!2015 Adjustments 3(1612015 310 Certified Salaries 170,478 171,227 62.532 233,759 320 Classified Salaries 32.659 32,548 653 33,201 330 TEA Agreements 110 340 Overtime 7,495 7,803 7,803 360 Benefits 81,840 79,384 (2,448) 76,936 370 TRS!PIERS On-Behalf - 380_ Housing Allowance 390 Transportation Allowance 86 - Subtotal Personnel 292,668 290,962 60,737 351,699 410 Professional!Technical Service - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 18,426 13,826 13,926 424 ExtraCu rr Travel Reimbursed 425 Student&Chaperone Travel - - 426 Extra Curricular Travel T 60,490 30,490 30,490 429 Sped Travel 431 Water&Sewer 432 Garbage - - 433 Communications/Postage 1,821,251 2,368.467 (271000) 2,095,467 436 Electricity - - 438 Heating Fuel 440 Other Purchased Services 3,080 3,080 3.080 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 in Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 12,628 12,628 12,628 451 Software Licenses 452 Maintenance Sup lies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adiustment 458 Fuel Vehicles 4B1 Tuition 490 Other Expenses 5,421 1,921 1,921 502 Building Improvements - 503 In Kind Renovations 510 Equipment 150,057 2,157 2,157 550 Transfers to other Funds Subtotal Nan-Personnel 2,071,353 2,432,669 (273,000) 2,159,669 SITE TOTAL 2.364.021 2,723,631 (212,263) 2,511,368 B 36 Printed 12:43 PM 411612015 Page 37 of 140 KIB School District FY2016 Budget Presentation, AGENDA ITEM #2.A. FY 201516 Budget 4120/15 Fund: 100 General Fund Location: 380 Rural Schools FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary _ Account Description 211 412 01 5 Adjustments 311612015 a Administrator 1.00 1.00 1.00 f Teacher 1,46_ 1.48 S Special Education Teacher Library I Media c Counselor 0.50 0.50 1.00 V Activities Certified Subtotal: 1.00 2.98 0.50 3.46 n Instructional Aides a other Support staff 1.00 1.00 1.00 u Custodial Staff M Maintenance Staff Classified Subtotal: 1.00 1.00 1.00 SITE TOTAL 2.00 3,98 0.50 4.48 Footnotes on changes Salary and benefits adjusted to reflect actual ex enses .5 counselor added Communications adjusted for actual expenditures FY 14 510 was hi gh for matching RUS 2rant infrastructure upgrade 8 37 Printed 12:43 PM 4/16/2015 Page 38 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 410 DIW Negotiated Benefits 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjustments 3116/2015 310 Certified Salaries 320 Classified Salaries 330 TEA Agreements 340 Overtime T 119,514 119,514 560 Benefits 6.581,575 (2,089,770) 2,166,054 76,294 370 TRS/PERS On-Behalf 9732.805 (6,713,397) 3,019,408 380 Housing Allowance 66.735 58,384 58,384 390 Transportation Allowance 47,035 46,317 46,317 Subtotal Personnel 6,695,345 7,867,250 (4;547,343) 3,319,907 410 Professional/Technical Service - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind a Data Processing - - 420 Staff Travel 1 Per Diem 35,000 30,000 30,000 424 ExtraCurrTrayel Reimbursed - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 G_arbage__ 433 Communications/postage 436 Electricity 438 Heating Fuel 440 Other Purchased Services 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 451 Software Licenses. 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment_ 458 Fuel Vehicles 4B1 Tuition 490 Other Expenses 11.527 11,527 11,527 502 Building Improvements - 503 In Kind Renovations 510 Equipment 550 Transfers to other€Funds Subtotal Non-Personnel 45,527 41,527 41,527 SITE TOTAL 6,741,872 7,908,777 (4,547,343) 3,361,434 B 38 Printed 12:43 PM 4/96/2015 Page 39 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund' 100 General Fund Location: 410 DIW Negotiated Benefits FTE's 2013-14 2014-15 2015-16 Actual Wnter Rev Preliminary _ Account Description 211412015 Adjustments 311612015 a Administrator - t Teacher $ Special Education Teacher I Library!Media c Counselor V Activities Certified Subtotal: n Instructional Aides o Other Support Staff U Custodial Staff M Maintenance Staff Classified Subtotal: SITE TOTAL. Footnotes on changes Benefits line in FY 14 included OT,Benefits and TRS PER$ 370 reduction is due to state reduction of On-Behalf TRS PERS B 39 Printed 12:43 PM 4/16/2015 Page 40 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Fund: 100 General Fund Location: 450 DIW Services 2413-14 2014-15 2095-16 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 311612015 310 Certified Salaries 1.28.624 285,646 450,192 735,838 320 Classified Salaries 19,857 330 TEA Agreements 340 Overtime .....,,., - - 360 Benefits 57,386 224,533 224,533 370 TRS 1 PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance - - - Subtotal Personnel 205,867 285,646 674,725 960,371 410 Professional 1 Technical Service 750 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processin 420 Staff Travel 1 Per Diem 4.950 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 2,850 426 Extra Curricular Travel 429 SEed Travel 431 Water&Sewer 432 Garbage - 433 Communications!Postage 575,094 575,094 (125,000) 450.094 ,,..,....W,.. 436 Electricity 438 Heating Fuel 440 Other Purchased Services 26,625 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 40,556 868,006 (868,006) 451 Software Licenses - T 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Suppled .,.,....... 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition - 490 Other Expenses 425 502 Building Improvements 503 In Kind Renovations 510 Equipment ,, ,,, ,,, .............. 531,376 500,000 (500,000) 550 Transfers to other Funds Subtotal Non-Personnel 1,182,626 1,943,100 (1,493,006) 450,094 SITE TOTAL 1,388,493 2,228,746 (818,281) 1,410,465 B 40 Printed 12:43 PM 4116/2015 Page 41 of 140 KIB School District FY2016 Budget Presentation. AGENDA fTEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 450 D/W Services FTE's 2013.14 2014-15 2015.16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 311612015 a Administrator t Teacher 2.00 5.00 2.00 7.04 S Special Education Teacher I Libra I Media C Counselor v Activities Certified Subtotal: 2.00 5.00 2,00 7.00 n Instructional Aides o Other Support Staff 2.20 2.00 2.00 u Custodial Staff M Maintenance Staff Classified Subtotal: 2.20 2.00 2.00 SITE TOTAL 4.20 7,00 2.00 9.00 Footnotes on changes Equipment was recoded to technology(450)since this is what it was intended for Communications were reduced based on actuais Supplies were reduced from the increase of winter revision and recoded to Technology 499 1.0 CTE Coordinator,1.0 Curriculum Coordinator,5.0 Instructional Su ort B 41 Printed 12:43 PM 4/1612015 Page 42 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 451 Auditorium 2013-14 2014-15 2915-16 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 3)16/2015 310 Certified Salaries 320 Classified Salaries 128.133 11€1,068 110,068 330 TEA Agreements 349 Overtime T 9,180 3,083 3,083 360 Benefits 104,155 74,506 74,506 370 TRS!PERS On-Behalf - 380 Housirlg Allowance 390 Transportation Allowance - - - T Subtotal Personnel 241,468 187,657 167,657 410 Professional!Technical Service - - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 424 ExtraCur€Travel Reimbursed e - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 $ ed Travel - 431 Water&Sewer 3,754 3,754 3,754 432 _Garbage_ 2,868 2,718 2,718 433 Communications 1 Postage - - 436 Electricity 58,776 56,776 (6;000) 50,776 438 Heating Fuel - 449 Other Purchased Services 9,659 9.650 9,650 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - 450 Supplies and Materials 10,650 11,650 11,650 451 Software Licenses - 452 Maintenance Supplies - 453 Janitorial Supplies 2,950 1,209 1,200 454 Office Supplies - - - 456 Warehouse Inventory Ad'ustment 458 Fuel Vehicles 4B1 To tion 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 2,690 5,900 5,090 550 Transfers to other Funds T Subtotal Non-Personnel 91,248 99,748 (6,000) 84,748 SITE TOTAL 332,716 278,405 {6,1700} 272,405 B42 Printed 12:43 PM 4/1612€315 Page 43 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 451 Auditorium FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary _ Account Description 211 412 01 5 Adjustments 3116/2015 a Administrator - t Teacher $ S ecial Education Teacher I Library 1 Media IT Counselor V Activities Certified Subtotal; - n Instructional Aides 0 Other Support Staff 1.00 Z.00 2.00 U Custodial Staff 1.00 1.00 1.010 M Maintenance Staff Classified Subtotal: 2.00 3.00 3.00 SITE TOTAL 2.00 3.00 3.00 Footnotes on changes B 43 Printed 12:43 PM 4/1612016 Page 44 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120/15 Fund: 104 General Fund Location: 452 Elementary Music 2013-14 2014.15 2015-16 Actual Winter Rev Preliminary Account Description 211412015 Adjusts 311612015 310 Certified Salaries 152,350 (142,350) 10,000 320 Classified Salaries 1,633 1.633 330 TEA Agreements 340 Overtime 360 Benefits 50,516 46,420) 4.096 370 TRS 1 PERS On-Behalf 380 Housing Allowance - 390 Transportation Allowance - Subtotal Personnel 204,499 (188,770) 15,729 410 Professional/Technical Service 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 4.17 In Kind-Data Processing - - 420 Staff Travel f Per Diem 1,000 1,000 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 1,500 1,500 426 Extra Curricular Travel - 429 Sped Travel 431 Water&Sewer 432 Garbage - 433 Ccmmunications 1 Postage 436 Electric: 438 Heating Fuel 440 Other Purchased Services 625 625 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 7,200 (7,200) 451 Software Licenses - 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Sullies 456 Warehouse tnventary Ad;usiment 458 Fuel Vehicles 481 Tuition 490 Other Expenses a25 (425} 502 Building Im mvements 503 In Kind Renovations 510 Equipment 5.000 (5,000) 550 Transfers to other Funds Subtotal Non-Personnel 15,750 (12,625) 3,125 SITE TOTAL 220,249 (201,395) 18.854 B 44 Printed 12:43 PM 4/1612015 Page 45 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/2€7115 Fund_ 100 General Fund Location: 452 Elementary Music FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Oescrrption 211412015 Adjustments 311 612 01 5 a Administrator t Teacher S Special Education Teacher Ulbrary!Media C Counselor V Activities Certified Subtotal: n Instructional Aides o Other Support Staff U Custodial Staff m Maintenance Staff Classified Subtotal: SITE TOTAL Footnotes on changes NEW SITE•Split from District-Wide Accounts All Music teachers are accounted for in Teachers for individual schools B 45 Printed 12;43 PM 4/16/2015 Page 46 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4/20115 Fund: General Fund Location: 459 Technology Services 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 3/1612015 310 Certified Salaries 32€1 Classified Salaries 334,615 392,878 27,379 420,257 330 TEA Agreements 8,018 - 340 Overtime 15.797 18,472 18,472 360 Benefits 170,984 276,829 (7,559) 269770 370 TRS 1 PERS On•Behaif 380 Housing Allowance 390 Transportation Allowance - - Subtotal Pers AGENDA ITEM #2,A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 468 Technology Services FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Descri tion 2/14/2015 Adjustments 3/1612015 a Administrator - t Teacher s Special Education Teacher ! Library 1 Media C Counselor V Activities Certified Subtotal n Instructional Aides a Other Support Staff 7.00 8.00 (1J 7.00 U Custodial Staff M Maintenance Staff - Classified Subtotal. 7.00 8.00 (1.00) 7.00 SITE TOTAL 7.00 8.00 (1.00) 7.00 Footnotes on changes Benefits were adjusted to actual expenses The equipment increase is a net result of$500,000 transfer from fund©W Service(450)and a reduction of 5117,109 to help balance the budge that we hope to restore with fund balance later in the year FY14 e ui ment included$363,611 plus$531,376 from 450 site)totaling$915,167 FY15 amount was$684,340+$500,000 from 450)=$1,184,340 FY16$1.067.231 =$684,340+$382,891.This is less than FY15 by$1,067,231 =$117,108 2 FTE out to Curriculum,1 secretary additional B47 Printed 12:43 PM 4/1612015 Page 48 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2A. FY 2015-16 Budget 4/20115 Fund: 100 General Fund Location: 46o Educational Support Services 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114/20I5 Adjustments 3116/201S 310 Certified Salaries 436,671 271,846 (271,846) 320 Classified Salaries 36,343 330 TF-A Agreements 340 Overtime 360 Benefits 179,719 98,427 (98,427) 370 TRS 1 PER$On-Behalf - 380 Housing Allowance 390 Transportation Allowance Subtotal Personnel 652,733 370,273 (370,273) 410 Professional i Technical Service 8,148 411 Lifeguards - 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel 1 Per Diem 249 424 ExtraCurrTravel Reimbursed A25 Student a Chaperone Travel e 426 Extra Curricular Travel 429 __Sped Travel 431 Water&Sewer 432 Garbage 433 Communications I Postage 436 Electricity 438 Heating Fuel 440 Other Purchased Services 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind•Grounds 447 In Kind-Li-abilityjnsuronce 449 Student Catastrophic Insurance 450 Supplies and Materials 4,225 451 Software Licenses 452 Maintenance Supplies 453 __Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds Subtotal Non-Persannel 12,622 - SITE TOTAL 665,355 370,273 370,273) B 48 Printed 12:43 PM 4/1612015 Page 49 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 460 Educational Support Services FTE's 201314 2014-15 2015-16 Actual Winter Rev Preliminary Account Descri tion 211412015 Adjustments 3116/2015 a Administrator 1.00 1.00 (1.00) - t Teacher 2.00 s Speciai Education Teacher ! Library t Media C Counselor v Activities - Certified Subtotal: 3.00 1.00 (1.00) n Instructional Aides o Other Support Staff 1.00 u Custodial Staff M Maintenance Staff Classified Subtotal: 1M SITE TOTAL 4.00 1.00 (1.00) Footnotes on changes This account is no longer being used.It was recoded to Curriculum S61 ppAe B61 B 49 Printed 12:43 PM 4/16/2015 Page 50 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location- 461 Quality Schools 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Desch ticn 2/1412015 Adjustments 311612015 310 Certified Salaries 7,212 5,850 (5,850) 320 Classified Salaries 48,087 281 (281) 330 TEA Agreements 340 Overtime 65 - 360 Benefits 25.804 286 (288) 370 TRS/PERS On-Behalf - - 380 Housing Allowance 390 Transportation Allowance - T Subtotal Personnel 81,167 6,419 (6,419) 410 Professional f Technical Service 4,000 4,000 4,000 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing _ 420 Staff Travel l Per Diem 3,50fl 3,500 3.500 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 426 Extra Currier!ar Travel e 429 Sped Travel 431 Water&Sewer 432 Garbage - - - 433 Communications/Postage 436 Electricity 438 Heating Fuel - 440 Other Purchased Services 350 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Llability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 6,102 6,452 6,452 451 Software Licenses - 452 Maintenance Su lies 453 Janitorial Supplies - 454 Office Supplies T 456 Warehouse Invento Ad'ustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 BuRding Improvements 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds T Subtotal Non-Personnel 13,952 13,952 13,952 SITE TOTAL 95.119 20.371 (6,419) 13,952 B 50 Printed 12:43 PM 411612015 Page 51 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,a. FY 2016-16 Budget 4/20/15 Fund 100 General Fund Location: 461 Quality Schools FTE's 2013-14 2014.15 2015-16 Actual Winter Rev Preliminary _ Account Description 211 412 01 5 Adjustments 311612015 a Administrator t Teacher $ Special Education Teacher I Library!Media C Counselor v Activities Certified Subtotal: n Instructional Aides o Other Support Staff 1.00 U Custodial Staff M Maintenance Staff Classified Subtotal: 1,00 SITE TOTAL 1.00 Footnotes on changes There are no staff in this site B 51 Printed 12:43 PM 4/16/2015 Page 52 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 491 FLAP 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary _ Account Description 2/1412015 Adjustments 3/1612015 310 Certified Salaries 320 Classified Salaries 330 TEA Agreements 340 Overtime 360 Benefits 370 TRS/PERS On-Behalf 380 Housin Allowance 390 Transportation Allowance Subtotal Personnel 410 Professional 1 Technical Service 411 Lifeguards 412 In Kind-Audit 415 In Kind•Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 2,000 2,000 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water i3 Sewer 432 Garbage 433 Communications!Postage '.436 Electricity 438 Heating Fuet 440 Other Purchased Services 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastro hic insurance 450 Supplies and Materials 4,393 4,393 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 458T Fuel Vehicles 481 Tuition 490 Other Expenses 500 500 502 Building Improvements - - 503 In Kind Renovations _ 510 Equipment 1,500 1,500 550 Transfers to other Funds Subtotal Non-Personnel 8,393 8,393 SITE TOTAL 8,393 8,393 B 52 Printed 12:43 PM 4/1612015 Page 53 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 491 FLAP FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 311612015 a Administrator I Teacher S Special Education Teacher I Library 1 Media c Counselor V Activities Cerltfied Subtotal: n Instructional Aides 0 Other Support Staff U Custodial Staff M Maintenance Staff Classified Subtotal: SITE TOTAL Footnotes on changes This is used for specifically for the FLAP program,the teachers are paid through each school they are assigned to. There are 5.0 FTE ELAP teachers assigned to the schools B 53 Printed 12:43 PM 4/16/2015 Page 54 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location, 492 Special Ed Services 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 311612015 310 Certified Salaries 921,930 952,737 (357,676) 595,061 320 Classified Salaries 157.922 72,720 72,720 330 TEAAgreements 1,041 340 Overtime 2,423 33 - 33 360 Benefits 459,828 424,232 42,799 467.031 370 TRS!PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance 1,000 - Subtotal Personnel 1,544,143 1,449,722 (314,877) 1,134,845 410 Professional 1 Technical Service 277,000 277,000 277,000 411 Lifeguards - 412 In Kind-Audit - 415 In Kind-Mental Health 381,350 381,350 381,350 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 59,0€10 57.000 57,000 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 1,000 1,000 1,000 426 Extra Curricular Travel 29 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications 1 Postage 250 250 250 436 Electricity - 438 Heat rig Fuel - - - 440 Other Purchased Services 10,037 10,037 10,037 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-U2t±bLjUEU2nSo 449 Student Catastrophic Insurance 450 _Supplies and Materials 71,870 75,477 75,477 451 Software Licenses - 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 456 Fuel Vehicles 481 Tuition 490 Other Expenses 9,000 500 500 502 Building Improvements - - 503 In Kind Renovations 510 Equipment 7,200 5.700 5,700 550 Transfers to other Funds Subtotal Non-Personnel 816,707 808,314 808,314 SITE TOTAL 2,360,850 2,258,036 (314,877) 1,943,159 B 54 Printed 12:43 PM 4/16/2015 Wage 55 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund. 100 General Fund Location: 482 Special Ed Services FTE's 2013-14 2014-15 2015-16 Actual tinter Rev Preliminary A=unt Description. _ 2f1412015 Adjustments 3/16/2015 a Administrator 1.00 1.00 1.00 t Teacher S Special Education Teacher 13.00 11.00 1100 1 Library 1 Media * Counselor v Activities - Certified Subtotal 14.00 12.00 1200, n Instructional Aides 0,50 o Other Support Staff 1.00 1.00 1,00 u Custodial Staff - m Maintenance Staff - Classified Subtotal: 1.50 1.00 1.00 SITE TOTAL 15-50 13-00 13.00 Footnotes on changes Speciatist are shown in FTE,but several are in Professional Services as consultants.This varies year to yeas as we are able to hire staff or fill with consultants B 55 Printed 12:43 PM 4/1612015 Page 56 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A, FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 510 Board of Education 2013-14 2014-15 2015°16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 3/1612015 310 Certified Salaries 320 Classified Salaries 36,225 33,976 33,978 330 TEA Agreements 12,000 12,504 12,504 340 Overtime - 2,563 2,563 360 Benefits 22,840 31,100 (5=0) 26.100 370 TRS 1 PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance - - Subtotal Personnel 71,064 80,145 (5,000) 75,145 410 Professional!Technical Service 95,600 56,600 56,600 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel/Per Men 47,000 45,000 45,000 424 ExtraCurr Travel Reimbursed - .425 Student&Chaperone Travel 5,000 426 Extra Curricular Travel - 429 Sped Travel 431 Water&Sewer 432 Garbage .433 Communications 1 Postage 250 250 250 436 Electricity - - 438 Heating Fuel 440 Other Purchased Services 10,000 10,000 10,000 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds _447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - 450 Supplies and Materials 7,500 7,500 7.500 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 455 Fuel Vehicles 481 Tuition 490 Other Expenses 25,000 25,000 25.000 502 Building Improvements - 503 In Kind Renovations .510 Equipment 550 Transfers to other Funds - Subtotal Non-Personnel 190,350 144,350 144,3517 SITE TOTAL 261,414 224.495 (5.000) 219,495 B 56 Printed 12:43 PM 4/16/2015 Page 57 of 144 KIB School District 1=Y2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-18 Budget 4120/15 Fund: 100 General Fund Location: S10 Board of Education FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Pretiminary Account Description 2/14/2015 Adjustments 311612015 a Administrator - t Teacher s Special Education Teacher I Library,F Media c Counselor V Activities Certified Subtotal: n Instructional Aides o Other Sueeort Staff 0.50 0,50 0,50 v Custodial Staff - m Maintenance Staff' Classified Subtotal: 0.50 0-50 0.50 SITE TOTAL 0.50 0.50 0.50 Footnotes on changes B 57 Printed 12,43 PM 4/18/2015 Page 58 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 560 Central Admin Supt" 2€113-14 2014-15 2015-16 Actual Winter Rev Preliminary T Account Description 2/14/2015 Adjustments 311612015 310 Certified Salaries 371,380 133,632 133,632 320 Classified Salaries 176,076 139,041 (98,253) 40,788 330 TEA Agreements 1,683 340 Overtime 5,837 3,561 3.561 360 Benefits 223.097 160,111 26,231 186,342 370 TRS 1 PERS On-Behalf - 380 Housinq Allowance 390 Transportation Allowance Subtotal Personnel 778,072 436,345 (72,022) 364,323 410 Professional/Technical Service 48.000 1,000 1,000 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 56,809 16,000 16,000 424 ExtraCurr Travel Reimbursed - - 425 Student&Chaperone Travel - 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications/Postage 1,000 1.000 1,000 436 Electricity _ - 438 Heating Fuel 440 Other Purchased Services 99,000 4,000 4,000 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catasiro hit Insurance - - 450 Supplies and Materials 856,483 6.964 6,964 451 _ Software Licenses - 452 Maintenance Supplies T 453 Janitorial Supplies - 454 Office Supplies 3,000 3,000 3,000 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 461 Tuition 490 Other Expenses 2,059 2.609 2,609 502 Improvements - - 503 In Kind Renovations - 510 Equipment 7000 6,000 6,000 550 Transfers to other Funds Subtotal Non-Personnel 1,075,151 40,573 40,573 SITE TOTAL 1,853.223 476,918 (72,022) 404,896 B 58 Printed 12:43 PM 4116/2015 Page 59 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 560 Central Admin Supt' FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114/2015 Adjustments 3/16/2015 a Adm4iistrator 3,00 3,00 (2.00) 1.00 t Teacher - s Special Education Teacher I Library,/Media c Counselor V Activities Certified Subtotal. 3.00 3.00 (2.00) 1.00 n Instructional Aides o Other Support Staff 3.50 350 2,50 U Custodial Staff M Maintenance Staff - Classified Subtotal. 3.50 3.50 (1.00) 2.50 SITE TOTAL 6.50 6 50 (3.00) 3 50 Footnotes on changes FTE Recoded 1 Admin to Assistant Superintendent 562( a e 8 63) and 1 to Curriculum 561 ( a e 661) FYI budclated dollars were shared by all central service including instruction 659 Printed 12:43 PM 4/16/2015 Page 60 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: S61 Central Services Curriculum 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/1412015 Adjustments 311 812 0 1 5 310 Certified Salaries 104,081 104,081 320 Classified Salaries 2,230 147,356 149,586 _330 TEA Agreements _ - 340 Overtime - - - 360 Benefits 108 98,382 98,490 370 TRS 1 PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - - Subtotai Personnel 2,338 349,819 352,157 410 Professional/Technical Service 197,000 (75,000) 122,000 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diems 20,000 20,000 424 ExlraCurr Travel Reimbursed - - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Watet&Sewer 432 Garbage 433 Communications/Postage e 436 Electricity 438 Heating Fuel 440 Other Purchased Services 43,000 43,000 441 in Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance - 450 Supplies and Materials 512,313 � - (300,000) 212,313 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 454 Once Supelies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 _Equipment 550 Transfers to other Funds Subtotal Non-Personnel 772,313 (375,000) 397,313 SITE TOTAL 774.651 (25,181) 749,470 B60 Printed 12:43 PM 4/1612015 Page 61 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 561 Central Services Curriculum FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account_Description 2/14120/5 Adjustments 3/1612015 a Administrator 1,00 1.00 t Teacher s Special Education Teacher ! Library 1 Media c Counselor V Activities - Certified Subtotal: 1.00 1.00 n Instructional Aides o Other Support Staff 2,00 2.00 u Custodial Staff - m Maintenance Staff - Classified Subtotal: 2.00 2.00 SITE TOTAL. 3,00 3.00 Footnotes an changes Reooded 2 FTE from Technology 459(page 1347 B61 Printed 12:43 PM 4/16/2015 Page 62 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 562 Central Services,Asst. Superintendent!HR 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary ^T Account Description 2/14/2015 Adjustments 3/1612015 310 Certified Salaries 128,336 3,213 131,549 320 Classified Salaries 41,314 41,314 82,628 330 TEA Agreements 340 Overtime 585 585 360 Benefits 75.164 {8.780} 66,384 370 TRS!PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance - Subtotal Personnel 245,399 35,747 281,146 410 Professional 1 Technical Service 411 Lifeguards 412 in Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel 1 Per Diem 20,809 2€1,809 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications!Postage 436 Electricity 438 Heating Fuel 440 Other Purchased Services 28,000 28,000 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 5,275 5.275 451 Software Licenses - 452 Maintenance Supplies 453 Janitorial Supplies 454 Office 9uppties 456 Warehouse Inventory Adjustment 458 FueI Vehicles 481 Tuition - 490 Other Expenses 250 250 502 Building Improvements - 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds Subtotal Non-Personnel 54,334 54,334 SITE TOTAL 299.733 35,747 335,480 B 62 Printed 12:43 PM 4/16/2015 Page 63 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 562 Central Services,Asst. Superintendent!HR FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 211412015 Adjustments 311512015 a Administrator 1.00 1.00 t Teacher S Special Education Teacher ! Library 1 Media C Counselor V Activities Certified Subtotal' 1.00 1:00 n Instructional Aides a Other Support Staff 2.00 2.00 U Custodial Staff M Maintenance Staff Classified Subtotal 2.00 2.00 SITE TOTAL 3,00 3.00 Footnotes on changes B 63 Printed 12;43 PM 411612015 Page 64 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 563 Central Services School Support 2013-14 2014-15 2015.16 Actual Winter Rev Preliminary Account Descri tion 211 4120 1 5 Adjustments 311612015 310 Certified Salaries 117,363 117,363 320 Classified Salaries 43,301 (43,301) - 330 TEA Agreements 340 Overtime 360 Benefits 77,020 (24,763) 52,257 370 TRS 1 PERS On-Behalf 380 Housing Allowance 390 Transportalion Allowance Subtotal Personnel 120.321 49,299 169,620 410 Professional!Technical Service - - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing - - - 420 Staff Travel 1 Per Diem 1,200 1,200 424 ExtraCurr Travel Reimbursed - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications I Postage 436 Electricity 438 Heating Fuel - 440 Other Purchased Services 39,000 39,000 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 449 Student Catastrophic Insurance 450 Supplies and Materials 15,975 15,975 451 Software Licenses 452 Maintenance Su plies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse InventoEy Adjustment_ 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment 2,725 2,725 550 Transfers to other Funds Subtotal Non-Personnel 58,900 - 58,900 SITE TOTAL. 179,221 49,299 228,520 B 64 Printed 12.43 PM 411612015 Page 65 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: S63 central Services School Support FTE's 2013.14 2014-15 201516 Actual Winter Rev pre!urinary Account Description 211 412 01 5 ^Adjustments 3/16/2015 a Administrator 1.00 1.00 f Teacher - s Special Education Teacher I Library/Media C Counselor v Activities Certified Subtotal: 1,00 1.00 n Instructional Aides o Other Support Staff 1.00 1.00 U Custodial Staff m Maintenance Staff - Ctassified Subtotal, 1.00 1.00 SITE TOTAL 1.00 1.00 2.00 Footnotes on changes B 65 Printed 12:43 PM 4116/2015 Page fib of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM O.A. FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: 610 Business Operations 201314 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 3/16/2015 310 Certified Salaries 320 Classified Salaries 461,064 507,606 15,791 523,397 330 TEA Agreements 840 Overtime A.662 15,244 - 15,244 360 Benefits 290,711 515,168 8,368 523,536 370 TRS/PERS On-Behalf - 380 Housing Allowance 390 Transportation Allowance - Subtotal Personnel 756,437 1,038,018 24,159 1,062,177 410 Professional/Technical Service 16,500 14,000 14,000 411 Lifeguards 412 In Kind-Audit�,�„�,�,�, ,����������������� 40,000 40,000 40,000 415 in Kind-Mental Health 417 In Kind-Data Processing - _420 Staff Travel!Per Diem 16,000 13.500 13,500 424 ExtraCurr Travel Reimbursed - - - 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel - 431 Water&Sewer 2,000 2,000 (2,000) 432 Garbage 14,123 (14,123) - 433 Communications/Postage 250 300 300 436 Electricity T 18,966 18,965 (18,966) - 438 Heating Fuel 33,244 33,244 33244) - 440 Other Purchased Services 48,300 35,300 35,300 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 In Kind-Liability Insurance 200,000 200,000 200,000 449 Student Catastrophic Insurance - 450 Supplies and Materials 6,692 10,142 10,142 451 Software Licenses 452 Maintenance Supplies - 453 Janitorial Supplies , ,,,,,,,..._...,..__. 1,000 9,000 {8,000) 1,000 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicies 481 Tuition 490 Other Expenses,, „... ...........__�.... 200,000 (150,000 50,000 502 Building Improvements 503 In Kind Renovations - 510 Equipment 13,000 12,700 (12,700) 550 Transfers to other Funds Subtotal Non-Personnel 410,075 603,275 (239,033) 364,242 SITE TOTAL 1,166,512 1,641,293 (214,874) 1.426,419 B 66 Printed 12.43 PM 4/16/2015 Page 67 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund: 100 CenerW Fund Location: 610 Business Operations FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2114!2015 Adjustments 311 612 0 1 5 a Administrator t Teacher S Special Education Teacher I Library!Media C Counselor V Activities Certified Subtotal n Instructional Aides o Other Support Staff 8.00 6.00 6.00 U Custodial Staff M Maintenance Staff Classified Subtotal: 6.00 6.00 6.00 SITE TOTAL B-00 6.00 6:00 Footnotes on changes Utility costs for 431,432,436,438 were eliminated when BD moved to HS building.They are now included in KHS utilities B 67 Printed 12:43 PM 411612015 Page 68 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund, 100 General Fund Location: 710 Maintenance& Operations 2413.14 2014-15 2015-16 Actual Winter Rev Preliminary _ Account Description 2/1412015 Adjustments 3116!2015 310 Certified Salaries 320 Classified Salaries 735,707 775,216 74,649 849,865 330 TEA Agreements 340 Overtime 32.484 23,628 - 23,628 360 Benefits 499,605 678,919 166,900 845,819 370 TRS 1 PERS On-Behalf 380 Housing Allowance 390 Transportation Allowance - - - Subtotal Personnel 1,267,796 1,477,763 241,549 1,719,312 410 Professional/Technical Service - - 411 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Kind-Data Processing 420 Staff Travel/Per Diem 36.978 43,978 43,978 424 ExtraCurr Travel Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 395 395 395 432 Garbage 36,073 44,073 44,073 433 Communications/Postage 94,164 94,164 (63,558) 30,606 436 Electricity 19,034 19,034 19.034 438 Heating Fuel 1,697 1,697 1,697 440 Other Purchased Services 88,519 87,219 87,219 441 In Kind-Rentals 156.000 156,000 156.000 442 In Kind-Maintenance - 444 In Kind-Grounds 110.000 100,000 100,000 447 In Kind-Uability Insurance 150,000 150,000 150,000 449 Student Catastrophic Insurance 450 Supplies and Materials 20,524 20,524 20,524 451 Software Licenses 452 Maintenance Supplies 250,312 227,565 (50,000) 177,565 453 Janitorial Supplies 3,000 3,000 3,000 454 Office Su lies 456 Warehouse inventory Adjustment - - 458 Fuel Vehicles 29,105 29,105 29,105 481 Tuition 490 Other Expenses 37,504 56,004 56,004 502 Building Improvements 106,700 50.000 (35,000) 15,000 503 In Kind Renovations - - 510 Equipment 55,177 359,677 (300,000) 59,677 550 Transfers to other Funds Subtotal Non-Personnel 1,195,182 1,442,435 (446,558) 993,877 SITE TOTAL 2,462,978 2,920,198 (207,009) 2,713,169 B 68 Printed 12:43 PM 4/1612015 Page fig of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 20115-16 Budget 4!20115 Fund: 100 General Fund Location: 710 Maintenance& Operations FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary _ Account Description 2/1412015 Adjustments 3116/2015 a Administrator t Teacher 5 Special Education Teacher 1 Library t Media c Counselor v Activities Certified Subtotal - n Instructional Aides o Other Support Staff 5.00 5.00 5.00 u Custodial Staff 1.34 1.34 1.34 m Maintenance Staff 7.00 7.50 2.00 9.50 Classified Subtotal: 13.34 13.84 2.00 15.84 SITE TOTAL 13.34 13.84 2,013 15.134 Footnotes on changes 433 was adjusted to reflect cast savin s from purchasing de artment efficiencies B 69 Printed 12:43 PM 411612015 Page 70 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General Fund Location: 90o Other©!W Services 2013-14 2014.15 2015-16 Actual Winter Rev Preliminary Account Description 2/1 412 01 5 Adjustments 311612015 310 Certified Salaries 320 Classified Salaries 330 TEA Agreements 340 Overtime 360 Benefits 370 TRS!PiRS On-Behalf 360 Housing Allowance 390 Transportation Allowance Subtotal Personnel 410 Professional 1 Technical Service 41.1 Lifeguards 412 In Kind-Audit 415 In Kind-Mental Health 417 In Krnd-Data Processing 420 Staff Travel/Per Diem 424 ExtraCurr Travef Reimbursed 425 Student&Chaperone Travel 426 Extra Curricular Travel 429 Sped Travel 431 Water&Sewer 432 Garbage 433 Communications 1 Postage T 436 Electricity 438 Heating Fuel 440 Other Purchased Services 441 In Kind-Rentals 442 In Kind-Maintenance 444 In Kind-Grounds 447 in Kind-Liability Insurance 449 Student Catastrophic Insurance 4.50_ Supplies and Materials 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies 454 Office Supplies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles 481 Tuition 490 Other Expenses 502 Building Improvements 503 In Kind Renovations 510 Equipment - 550 Transfers to other Funds 180,000 180,000 180,000 Subtotal Non-Personnel 160,000 180,000 180,000 SITE TOTAL 180,000 180,000 180,000 B 70 Printed 12:43 PM 4/1612015 Page 71 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. FY 2015-16 Budget 4120115 Fund 100 General f=und Location: 900 Other D/W Services FTE's 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description, _ 2114/2015 Adjustments 3116/2015 a Administrator t Teacher S Special Education Teacher 1 library 1 Media c Counselor V Activities Certified Subtotal. n Instructional Aides 0 Other Support Staff U Custodial Staff m Maintenance Staff Classified Subtotal. SITE TOTAL Footnotes on changes $180,000 is the estimated amount that the district has to supplement the National School Lunch Program B 71 Printed 12:43 PM 4/15!2015 Page 72 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. �f KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY16 Preliminary Budget July 31, 2015 - June 30, 2016 $' a KODIAK, ALASKA a a{t c Page 73 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Table r t nt INTRODUCTION.......................................................................................... ............................... I BUDGETPROCESS................................................................................................................2 PROJECTED ENROLLMENT..............................................................................................3 ANNUALTIMELINE..............................................................................................................4 REVENUE BUDGET...............................................................................................................S EXPENSE BUDGET................................................................................................................6 DEPARTMENTS......................................................................................................................8 STAFFING FORMULAS.....................................................................................................23 ELEMENTARY SCHOOL STAFFING ................................ ............ .............. ................24 HIGH SCHOOL 1 MIDDLE SCHOOL STAFFING...........................................................25 RURAL K-12 SCHOOL STAFFING ...................................................................................26 DISTRICT WIDE INSTRUCTIONAL SUPPORT STAFFING .......................................27 BUDGET PRESENTATIONS/HEARINGS......................................................................28 ORGANIZATIONAL COMPONENT.........................................................................................29 STRATEGIC INITIATIVES........................................................................................................31 FY16 Citizen Budget Advisory Committee Report Summary.................................................32 Administration recommendations.............................................................................................34 FINANCIAL SECTION...............................................................................................................36 FUND TYPES AND BASIS OF ACCOUNTING................................................................36 ProjectedADM........................................................................................................................37 FoundationFormul a...............................................................................................................38 FullValue Determination.............................................................................................................39 LocalSupport History............................................................................................................41 ProjectedRevenue..................................................................................................................42 BUDGET DETAILS.....................................................................................................................43 Page 74 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. NTRODUCTION April 20,2015 Members of the Board of Education Kodiak Island Borough,Alaska The FYI 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 Business Department has made a concerted effort to improve budget documents this past year. In following the Meritorious Budget Award(MBA)program criteria,established by the Association of School Business Officials International,we feel that this document provides a comprehensive representation of the FYI Budget.The budget presented before you includes an introductory,organizational, financial and informational section.Each major section provides readers with critical information to better understand the budget. ORGANIZATIONAL COMPONENT The Kodiak Island Borough lies at the western border of the Gulf of Alaska,approximately 40 miles souih of the Kenai Peninsula. Kodiak Island is the largest island in Alaska and the second largest in the United States.About two-thirds of'the Borough lies in the Kodiak archipelago with the remaining third on the Alaska Peninsula,across the Shelikof Strait from Kodiak Island.The Shelikof Strait is only 20 miles wide in places.The Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts.The Kodiak Island Borough serves a population of 13,811. 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 who are elected at-large. (Source:Kodiak Island Borough 2010 Comprehensive.4nnual Financial Report) 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 29.35.160. KIBSD is required by Alaska Statute,Title 29, Section 33.050,to establish, maintain,and operate a system of public schools on an area-wide basis.The Borough Assembly has delegated the administrative responsibility to the Kodiak Island Borough School Board. Page 75 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 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 qualitative and quantitative data taken from both formal and informal measures. Data from this needs assessment is paired with the school and district- wide plans to come up with a starting point for further development andlor revision of strategic initiatives.This activity and input from various stakeholders highlights the continuous improvement component for the District's annual budget. In January,a preliminary budget is presented to the board of education.The relimina budget is set b p rY g Y dnar i cEb�€ projected enrollment figures for the subsequent £ € � year.Based on the projected enrollment, administration determines what resources will be available to fund education and meet the needs of the community. From January through March, gait rFO,c�e several budget hearings are held for further � �--F Cax[a�ntic� II::c community input. In April,the school board ?�- o .•��'> 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 appropriation is different aot than the amount of requested funding,the school a 4 H.,d €. board will take action in June to approve an adjusted budget before it is submitted to DOSED. Fgzire 1: The fits€get is due to DO1>F'111sv J€dr BS Relevant Statute Alaska Statute See. 1.4.14.060. 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 1 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,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. Relevant Borough Code KIB 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. E3 Page 76 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 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 during its preparation and shall report its findings and recommendations to the Board. PROJECTED ENROLLMENT Based on the October 20 day count period,the following steps were taken by the District in order to estimate student enrollment.(Student enrollment is projected to be 2,438 in FY16.) I. Grades at all school sites are moved ahead one grade level,assuming 100%cohort survival. 2. Incoming students for town elementary schools are based on the average actual enrollment for the prior three years. 3. For rural sites, Kindergarten enrollment is based on administrative recommendations. 1. Sites affected by feeder schools are adjusted based on 100%cohort survival or a 3 year average of incoming students. Note: The method used for the high school is different than that of the middle school. Incoming students at KMS represent the sum of fifth graders at town elementary schools,again,assuming 100%cohort survival.KHS,on the other hand,uses a 3 year average based on the premise that the two private schools in Kodiak:serve grades K-8.Therefore,those graduating eighth graders also feed into KHS. Enrollment History 3,000 _ . 2,0GO ...... ..... . 1,000 ... ... ......... ... o ' _ m.. _....:: Page 77 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. ANNUAL TIMELINE The Board of Education and school district administrators begin the budget process in September of each year for the upcoming school year. The annual timeline for the budget process is captured in the diagram below. Mt i Page 78 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. REVENUE BUDGET The general fund revenue budget of$46,923,938 was based on a projected enrollment of 2,438. The biggest factor determining KIBSD's operating revenue,is the State's foundation formula. In FY 16,the formula will be based on 1.289%area Cost differential;an intensive multiplier of 13; and a base student allocation of$5,880, KIBSD's preliminary budget was based on the same local contribution under State law as FYI 5. This funding level was officially adopted by the Board of Education on April 6,2015, By April 30,20I5,KIBSD's funding request will be transmitted to the Kodiak Island Borough per AS 14.14.060(c). During the subsequent thirty(30)day window the Borough must determine the total amount of money to be made available from local sources for school purposes. The local contribution maximum(cap)comes from a calculation defined by State statute(AS 14.17.510). The"cap"increases 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 2015 Full Value Determination from the Department of Commerce Community and Economic Development in the amount of$1,612,480,900. Beyond local funding,the FY 2016 budget includes additional funding from the State.HB 278 was signed into law,bringing additional State assistance to KIBSD. HB278 established a three year increase to the Base Student Allocation. FY16 is the second year of the increase.This amounts to an additional$50 per Adjusted Average Daily Membership. HB278 also granted a one-time appropriation from the legislature that is estimated to be about $687,000.The FYI budget did not include this funding. In FY 16,on-behalf relief from the State is expected to decrease.The actuarial rate for both retirement plans is set to decrease over last year's rates. See the following breakdown for on- behalf rates for the current year and FYI 6.While the rates will decrease,resulting in reduced revenue of approximately S5M,the expense side of the budget will see an equivalent adjustment, to make the net impact on the FYI budget zero. FY15 TRS 58.19% PERS 22.03% FY16 TRS 16.71% PERS 5.19% Page 79 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. EXPENSE BUDGET Total general fund expenses are set to decrease by$6,486,270. ($2,206,471 w1oul on-6eha - increase)The following significant elements presented within the FYI budget have contributed to the decrease. • Collective bargaining brings another 1.75%increase to all negotiating groups. Regular movement on the salary schedule from all groups grew the budget by$260,000. Staff attrition accounted for a$700,000 decrease.Additional adjustments in actual salary placement resulted in an additional decrease$743,774.Overall,regular movement, attrition,and negotiations account for a total of$92,455 over FYI 5. • Health insurance rates are projected to increase by 11%.This adjustment contributed to an overall increase of$498,000 to District health care costs. • The cost of heating fuel is expected to stay level over the next year.An adjustment in utilities for a calculated three-year average resulted in a reduction of$223,744. • Electricity has been calculated at a three-year average and was decreased by$189,019. • To balance the budget,several cuts have been proposed within the preliminary budget document. o Reduction of supplies/materials,equipment,and professional services. ■ These are intended to be brought back into the budget as capacity is determined during the year and when the fund balance is determined in October. • Adjustments in the personnel budget include the addition of recommendation of the Citizen Budget Advisory Committee as reviewed and approved by administration. • Two additional FTE for maintenance mechanics were added to service the new facilities. • The AKTEACH state-wide correspondence program both increased staffing and projected new student counts in revenue to have a neutral effect on the budget. _.m..-..�r. Page 80 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Kodiak Island Borough School District Organizational Map 2015-201.6 f F ' k e e ff � e a a e 1 b 1 1 J Page 81 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Central.Adrninistrutian 2/).15-ZQlf Stewart McDonald Superintendent of Schools Marilyn Davidson Assistant Superintendent Roger Studley Chief Financial Officer Krista McGuyer Director of Special Services Jennie Schauff Director of Instruction Ron Bryant Director of School and Student Services Gregg Hacker Director of Facilities Bernadette Villaroya Director of Accounting Yamilee Francois Director of Technology DEPARTMENTS 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 Build strong links to the financial budget and the education plans of the District v Implement the research based five tenets of high performing schools: 1. 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 be maintained between principals,teacher,students and parents; S.Provide extra instructional time for students with significant performance gaps i� Digital Teaching Initiative Learning implementation to support instruction in the secondary programs in all secondary grades in all schools i, Establish a statewide correspondence education program "i Establish a variable length residential program for rural students Implement Career Technical Education and Middle College high school program for Kodiak High School r Refine the elementary instructional model to continue student performance improvements Establish a sustainable renewal and replacement schedule to maintain an effective technology network and devices to support student instruction Page 82 of 140 KIB School District FY2 016 Budget Presentation. AGENDA ITEM #2,A. Develop a robust student information data system to support new state regulations on data management ➢ Increase access for student substance abuse assessment and treatment i Strategic planning process(opening lines of communication between District and community) 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: Continue to support teachers and administrators in the implementation of the certified evaluation system Develop processes for Student Leaming Objectives for the measurement of annual growth in the certificated evaluation model as required by regulation ➢ Finalize development and support implementation of the new classified evaluation system Refine and systematize hiring and human resource processes Office of Instructional Services The Office of Instructional Services manages curriculum review for all content areas and coordinates professional development opportunities for all faculty and staff members. Members of the department also work one on one and in large groups with educators across the district to refine instruction and implement curricular programs and strategies. Current Initiatives: r Support Standards Based Instruction y Support consistent implementation of all adopted instructional programs,state and federal mandates,and effective instructional practices Work directly with Information Services to ensure that teachers and administration have direct access to data and provide support in the analysis of data to drive instructional decisions at all levels of district operations y Implementation and deepening understanding and practices in the Response to Intervention(RTI)Framework structures of the district. Work to develop a foundation for project based instruction K-12 Professional development focus on framework and effective practice in all content areas Develop and implement effective enrichment and intervention programs and strategies that are supported through daily and supplemental instruction. r Provide both explicit and embedded professional development to ensure the use and implementation of best instructional practices Maintain a 6-year cycle of curriculum review ➢ Build a robust,project based learning environment K-12 with CTEfSTEAM focus, r Ensure students are able to acquire and demonstrate knowledge and be assessed as a primary mode of instruction such that new state computer-based testing will measure what students know and can do r 3 Page 83 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 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: "r Revamping budget process and documentation Preparing efficient and accountable process for finance operations r Software conversion/implementation to new software to manage finances r Identifying and improving workflow for key business functions within the District Maintenance& Operations Department This department is responsible for the District's maintenance of buildings, food service, pupil transportation,and custodial services. Current Initiatives: "r Advancement of the Kodiak High School restoration and expansion project Improvement district facilities Y Conservation of energy Federal Programs Department The Federal Programs Department is responsible for the compliance,assessment,and satisfying overall objectives and mandates outlined in the US Department of Education's consolidated title programs. Current Initiatives: Implementation of the ESEA consolidated application(Title I-A,Title I-C,Title 11-A,Title 1II) Implementation of Title VII programs in coordination with the Title VII IEA Parent Advisory Committee Y Migrant education services compliance - Building Title I extended programs and seeking school-wide service status for rural Title I schools Y Aligning all educational plans with common district goals - Pursuing competitive grants in order to further opportunities for students and for program development Page 84 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Assessment Department Closely tied to the District's Office of Instructional Services and the 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 Support the development and reporting of a district-wide Comprehensive Needs Assessment and Analysis ±- Progress monitoring managed weekly and monthly to provide timely feedback about student performance between principals,teachers,students,and parents. Work closely with Office of Instructional Services to support student growth, teacher, and program effectiveness Work closely with Office of Instructional Services to support consistent and ongoing data analysis of student performance data that will continue to drive instructional decisions as a district Distribution of evaluation results district-wide and through district annual updates Provide accurate and accessible data and information for teachers and families Provide support for all sites to access the AMP on-line assessment Build robust Project Based Learning and environment K-12 with CTE/STEAM focus Office of Special Services The Office of Special Services is responsible for the provision of services to children age 3-21 who possess disabilities.The department supports district goals and initiatives while also meeting the unique and diverse individual needs of our learning communities. Special education is designed to ensure that students with disabilities are provided with an environment that allows them to be educated effectively.Thus,a full range of program options are available to meet the educational and service requirements of individuals with exceptional needs in the Least Restrictive Environment(LRE).District-wide placement options include developmental preschool, intensive needs,life skills,and behavior support.At each school there is at least one special education teacher who serves as a case manager for students with disabilities.Occupational therapists,physical therapists, speech/language pathologists,school psychologists,and Providence Kodiak Island Counseling Center mental health clinicians team with parents,teachers,and other educations staff to enable students to participate and benefit in the school environment. Update on 2014/2015 Initiatives: Lindamood-Bell cognitive reading intervention • All elementary special education teachers have had this training and are implementing this intervention with small groups of students. Plans include expanding this training to middle school and high school special education teachers. li Page 85 of 144 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Intensive programs restructured to be better responsive to changing student needs • Two of the four elementary schools have an intensive needs program to be able to meet the needs of students in their buildings. Based on current identified needs,this is working. As demographics and needs change,we may need to add an intensive needs program at the remaining two schools. Response to Intervention program procedures made uniform school-to-school • In progress and continuing. A district-wide RTI leadership group has been meeting throughout this school year to create uniform processes, procedures,and protocols. The Office of Special Services is working collaboratively with the Office of Instructional Services to meet student needs through this initiative. Current Initiatives: r Evidenced-based math intervention K-12 Y Positive behavior support training and instructional coaching across 3 tiers of instruction and intervention.Social skills and behavior management curriculum, professional development,and coaching for the more intensive tiers i- Professional development,curriculum,and instructional coaching to help teachers implement effective classroom interventions with students who have autism, including training and coaching in visual strategies and prompt fading Continuing support and training for special education teachers using curriculum- based measures for progress monitoring y Instructional support, including coaching, for special education teachers new to the field,working in areas outside of certification,or returning to the field after many years Recruitment for hard-to-fill special education and related service positions Program evaluation to establish vertical alignment and horizontal consistency throughout the district with regard to service delivery Office of School and Student Services The Office of School and Student Services is responsible for the District's safety and crisis protocols and procedures and supports a healthy learning environment for all students(development and monitoring of student handbooks,support for drug-free schools, implementation of the wellness policy and actively partnering with various community groups and collaborating with public safety officers). The Office of School and Student Services also manages district student activities,as well as nursing and counseling services district-wide. Current Initiatives: KIDSS(Kodiak Initiative to Develop Safe Schools) including Positive Behavior Interventions and Supports Increased collaboration and partnership with the community agencies in the area of mental health and positive behavior for students including Alcohol/Meth/Suicide Forums;ASSIST suicide prevention trainings;Youth Risk Behavior Survey;and the School Climate and Connectedness Survey Page 85 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. Integrate the 40 Developmental Assets Framework of student engagement through all school and District activities to support the preconditions for student learning r Increase connection between academic and extra curricular components to increase graduation rate,decrease student drug and alcohol use,decrease drop out rate.and increase positive indicators on the School Climate and Connectedness Survey as well as the Youth Risk Behavior Survey Increase access to drug/alcohol assessments and treatments through partnership with community drug and alcohol treatment programs r Work with community agencies to identify and support motivational speakers for students on a regular basis s`f 13 Page 87 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2»A. SECONDARY SCHOOLS Kodiak High School Chris Aguirre, Principal—Shirlej,Hautala,Assistant Principal—Brian Purnell, Assistant Principal The programs listed below have a direct impact on our aim to connect all students to success in high school and post-secondary training. Develop a full technical education and middle college high school Grauduate students with Associates degrees and transferable,dual-credit college courses Transition into fully remodeled and expandable instructional spaces and support the full usage of opportunities available in the new facility Provide opportunities for participation in the America Bridge Project S Implementation of a grades 9-12 advisory program to include social emotional learning opportunities r After-school tutoring program i- Provide an intervention strand in regular school schedule Conduct all activities needed for accreditation process in FY 16 r Continuation of Alutiiq language program >- Career service groups(HOSA, FCCLA,FFA) Y Implementation of professional development in student engagement,standards-based assessment and grading ➢ Develop a peer-based professional development strand r Continued development of CTE programs i Safe school initiative connected to and supported by work in advisory period,all staff members,student council,PTA,community groups 5 Continuation of a wide array of activities and clubs Expansion of and support for our guest artist program Participation in partnerships with the U.S.Coast Guard Y Promotion of engineering as a profession among our female students College and career guidance Integrate the 40 Developmental Assets Framework of student engagement through all school and district activities to support the preconditions for student learning i Page 88 of 140 KIB School District PY2016 Budget Presentation. AGENDA ITEM #2.A. Kodiak Middle School Jethro Jones, Principal—Damon Hargraves, 4 ssistant 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,but the staff at KMS understand students' developmental periods and work to meet their needs. Current Initiatives: Continue developing rive-year College/Career Technical Education Planning `r Continue to establish a functional process that gives all students the most opportunities to be successful i Continue belief that all students can learn at high levels and that providing access to interventions and enrichment at all grade levels during the school day and after will enable all students to meet that ideal Continue math and English language arts intervention programs to help more students become proficient r Continue professional development for implementing a standards-based grading and instruction system y Continue support for the Connected Mathematics Program through professional development for staff and through ongoing informational opportunities for parents Continue integrating the 40 Developmental Assets Framework of student engagement through all school and district activities to support the preconditions for student learning j E 15 e Page 89 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 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 Science Fair Enrichment Clubs Water Safety Instruction Talent Show Art Walk ADF&G Salmon in the Class PTA Family Events Farm to School Program Battle of the Books Curriculum-based Field Trips Alliance for Ilealthier Marine Ocean Science Visiting Artist Math-a-than Generations Discovery Lab Read-a-thon Music concerts D.A.R.E. Holiday events Tide Pooling Outdoor Education Peer Mediation Groups School Board Page Program Garden Club Peer Tutor Program Positive Behavior Artist in Residence Support Kids2College Canned Food Drive Engineering Carnival Triathlon(PTA) Book Fair Camp Woody Gr 5 Outdoor Education Common Initiatives: Effective implementation of core programs :- Tier 1 and II Math instruction/intervention using Strength in Number strategies Tier 1 and II Reading instruction/intervention Language arts core instruction using Daily S model and Common Ground writing r Standards-based instruction focused on learning targets v Progress monitoring, universal screening,skill mastery Targeted supplemental services for accelerated growth and intervention r 21"Century Classroom technology integration i- Positive Behavior Support and Character Counts instruction r Extended day programs for enrichment and intervention 16 Page 90 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. East Elementary Dcnvyi t Call, Principal Core Instruction Full implementation of district-adopted curriculum materials, including Bridges 11 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 Sheltered Immersion English language learners will be placed in an immersion block 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 Community Coast Guard Auxiliary,Coast Guard Partners In Education,Fish and Game,Audubon Society, and Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff and University of Alaska. 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 from trainers and instructional support specialists in the classroom. yr' _...17.__ J Rage 91 of 140 K1B School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Main Elementary Angela Chervenak, Principal Core Instruction Full implementation of district-adopted curriculum materials, including Bridges II 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, ELL/L1 language and literacy support English Language Sheltered Immersion English language leamers will be placed in.an immersion block to accelerate their language acquisition. Celebratin the Arts Multiple art opportunities throughout the year hosted by artist,teachers and volunteers.Art celebrations featuring student work,Cultural Festival,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,Main Parent Teacher Organization(PTO)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 teaming form trainers. '. 18 Page 92 of 140 KlB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. North Star Elementary Patricia Wilson, Principal Core Instruction Full implementation of district-adopted curriculum materials, including Bridges II math and Treasures Language Arts curriculum and the use of blocks to address specific student needs at the intermediate level. Intervention/Enrichment p_,_.,grams Early intervention for students through response to instruction and intervention,speech and language support,physical and occupational therapy,migrant and Native education programs, intensive needs program and resource program. English Language Sheltered Immersion English language learners will be placed in an immersion block to accelerate their language acquisition Celebrating the Arts Multiple art opportunities throughout the year hosted by artist(s),teachers and volunteers. Art celebrations featuring student work;Cultural Festival with parents and community groups;Art Displays/Projects posted throughout the school year,Talent Showcase and local artists in residence program. STEAM Celebration Science,Technology,Engineering,Arts,and Math(STEAM) focus throughout curriculum. Participating in the Engineering'Carnival. Infusing art into multiple educational opportunities throughout the year hosted by teachers and community volunteers.Celebration:Science— Understanding Our World Connecting with the Community Coast Guard Auxiliary,Coast Guard Partners In Education,Fish and Game, Kodiak Arts Council,and Alutiiq Museum staff.Other volunteer organizations 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 from trainers and instructional support specialists in the classroom. 19 Page 93 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Peterson Elementary Beth Cale, Principal Core Instruction Full implementation of district adopted curriculum materials, including Bridges 11 math and Treasures Language Arts curriculum,focused on student needs,master schedules and teacher expertise. Intervention and Enrichment Programs RTI instructional interventions, Seeing Stars and Visualizing Verbalizing support, Developmental preschool program,speech and language support,school-wide intervention support,resource program,PSIS,counseling support and Character Counts program,V.1.P.P. program,enrichment clubs,PTA family events,4"'/5"'grade Science Fair. Celebrating the Arts Multiple art opportunities occur throughout the year hosted by artists,teachers and volunteers. Art celebrations featuring student work;Art club,critical thinking club,Russian culture club, sportsmanship club,talent showcase,Art Walk, local artist in residence program, STEAM: science,technology,engineering,arts,and math. Connecting with the Community Peterson PTA, Kodiak Rotary Club, Coast Guard Auxiliary,Coast Guard Partners in Education, Fish and Game,Audubon Society, Kodiak Arts Council,Junior Achievement and Alutiiq Museum staff.Academic field trips provide students with real life experiences as they explore camping,survival skills,tide pooling,plant and bird identification. r._ r °r0 Page 94 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. K-12 SCHOOLS Rural Schools Kendra Barg, 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 be 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(PLP). 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 core programs that are both authentic and rigorous.Through data collection and our RTI process,we determine students that may be in need of intervention and/or enrichment and provide those services both during and after school. 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.More recently,we have a new online alternative through AKTEACH for students to have more offerings. Students in rural schools are now afforded the opportunity to take upper division courses such as Algebra 11,Pre-Calculus,Chemistry,AP History and Advanced Composition and Literature. Additionally,students in middle school are now on track with their national counterparts as they register for Pre-Algebra and Algebra 1.Other virtual offerings include Physics, Biology, Chemistry,Natural Resources,Art,Ground School,Alutiiq Language(K-12),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. Current Initiatives: Continued implementation of one-school concept Provide access to full spectrum of coursework Provide interventions as identified through RTI process Consistent integration of local culture across the curriculum r Provide CTE courses and certification opportunities f 21 = ; E Page 95 of 14€1 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. AKTEACH Statewide HomeschoollCorrespondence, Learning Cafe,K1BSD Virtual Learning Program Philip.lohnson, Director of AKTEACH AKTEACH's Homeschool/Correspondence program is dedicated to providing cutting-edge K-12 educational programs that allow parents to select from a wide range of traditional homeschool and digital curriculum options. Statewide,AKTEACH correspondence students have access to AKTEACH's accredited academic and elective correspondence courses. Additionally Kodiak enrollees have access to a full range of inter-scholastic activities. AKTEACH Learning;Cafd integrates a member's personal,academic,and career interests into a meaningful Personal Learning and Career Plan(PLCP)with the intent of transitioning members into post-secondary placement. Through this interaction our members will apply career development and soil skill instruction to real life work situation. Internships,apprenticeships, Job shadowing,and direct employment are among the many opportunities available to enrolled members. Career Navigators,Teachers,Counselors,Work-Based Academies,Partner Employers,and Member Support Network(family, friends)will help students learn to learn. In leasing a facility that is situated off the district's campus and embedded within the community, the Reaming Cafd provides services in an atmosphere that recognizes and respects each member's unique circumstances. AKTEACH's virtual learning program offers a full suite of synchronous(real-time)educational programming. This allows students to experience real-time interactions with an educator who is highly qualified in the content matter. Further,students who participate in the virtual learning programming have the added benefit of interacting with classmates across the Kodiak Archipelago. Current Initiatives: r Alaska's Digital Teaching Initiative(DTI) r Compass Alaska Page 96 of 140 KIB School District FY2016 Budget Presentation. AGENDA iTEM #2.A. STAFFING FORMULAS OVERVIEW The following staffing formulas are meant to assist administration in determining personnel need 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 members or the square footage of a particular building). By having key indicators that inform the budget process, KIBSD can better assess needs within the District and have a basis for either growing or eliminating positions within the operating budget. While these formulas represent useful indicators,they are not meant to be absolute in nature. The following qualifiers will also be considered when determining general fund staffing needs: Student performance Split grade options Paraprofessional assistance Teacher experience Facility space Master schedule offerings . 23 J. Page 97 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. ELEMENTARY SCHOOL STAFFING Position School Numbers Notes Enrollment Principal All All 1 per school Classroom Teachers K-2 1 per 19 Doesn't include specialists, therapists,counselors 3 1 per 25 Doesn't include specialists, therapists,counselors 4-5 1 per 30 Doesn't include specialists, therapists,counselors Regular Education All 15%of teacher Paraprofessionals allocation Custodian Alt Average of 1 per 30,000 sq. ft. Secretary III All 1 per school Secretary I All .75 per school Library Aides All .75 per school Nurses Alt As needed Special Services Alt As needed Based on student needs Personnel FLAP Teacher All As Needed Based on student needs ELAP Aide III All As needed Music/PE Specialists All 1 per 15 to 20 sections Counselor All 5 per school Interventionist 2 FTE Shared bv 4 elementary Gifted/talented 2 FTE Shared bv 4 elementary __.........m_...... '4 Page 98 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. HIGH SCHOOL f MIDDLE SCHOOL,STAFFING Position School Numbers Notes Enrollment Principal <150 .5 per school X150 1 per school Assistant Principal 200-250 .5 per school 350-699 1 per school >700 2 per school Classroom Teacher All 1:30(core classes) Doesn't include specialists, 1:20(CTE classes) therapists,counselors Librarian >600 I per school Counselor High Schools I per 250 Middle Schools 1 per 350 Custodian All Average of I per 30,000 sq.ft. Secretary High Schools 1 per 300 Middle Schools I per 200 Registrar High Schools .5 per 300 Accountant III High Schools I per school Library Aide 75-149 .5 per school* *when no librarian 150-599 l per school* >600 .5 per school Nurse All As needed FLAP Teacher All As needed ELAP Aide III All As needed Special Services All As needed Personnel Gifted/talented Middle School I per school 2S Page 99 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. RURAL K-12 SC1400L STAFFING Position School Numbers Notes Enrollment Principal >30 .5 per school >50 1 per school Classroom teacher 10-20 2 per school Doesn't include specialists, 2I-30 3 per school therapists,counselors 31-40 3.5 per school >41 4.5 per school Paraprofessional 10-20 1 per school 21-30 1.5 per school 31-40 2 per school >41 2.5 per school Custodian All Average of I per 10,000 sq. ft. Secretary 1 10-20 1 hour 21-30 2 hours 3140 3 hours >41 4 hours Special Services Ali As needed Personnel Cafeteria Specialist 10-20 1.5 hour 21-30 2 hours 31-40 2.5 hours >41 3 hours Counselor .5 shared 26 Page 100 of 140 KkB School District FY2016 Budget Presentation. AGENDA ITEM O.A. DISTRICT WIDE INSTRUCTIONAL SIJI'I'ORT STAFFING Position Numbers Notes CTE Coordinator 1 Math Instructional 1 Support Coordinator English Language Arts I Instructional Support Coordinator Enrichment/Intervention 1 Instructional Support Coordinator Curriculum Coordinator I Activities Director I 27 Page 101 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. OTHER The FY 16 Budget meets the State of Alaska mandate of 70%of total operating fund expenditures being dedicated to instructional areas. BUDGET PRESENTATIONS/ HEARINGS Prior submitting the budget to KIB,the Kodiak Island Borough School District held eight(8) public hearings in accordance with the budget development calendar.The budget was highlighted on each of the following dates.Public comments were encouraged. January 15,2015—BOE/KIBA Joint Worksession January 31,2015--Budget Committee February 14,2015—Budget Committee February 16,2015--BOE Regular Meeting March 2,2015--BOE Worksession March 5,2015--Budget Committee March 12,2015—Budget Committee March 16,2015---BOE Regular Meeting; April 6,2015—BOE Worksession Respectfully Submitted, Stewart McDonald Superintendent Roger Studley Chief Financial Officer Page 102 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. ORGANIZATIONAL COMPONENT 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 29.35.160.KIBSD is required by Alaska Statute,Title 29,Section 33.050,to establish,maintain,and operate a system of public schools on an area-wide basis.The Borough Assembly has delegated the administrative responsibility to the Kodiak Island Borough School Board. The Kodiak Island Borough School District encompasses the same area as the Kodiak Island Borough.The Borough lies at the western border of the Gulf of Alaska,approximately 40 miles south of the Kenai Peninsula.Kodiak Island is the largest island in Alaska and the second largest in the United States. About two-thirds of the Borough lies in the Kodiak archipelago with the remaining third on the Alaska Peninsula,across the Shelikof Strait from Kodiak Island.The Shelikof Strait is only 20 miles wide in places.The Borough encompasses 7,130 square miles, making it slightly smaller than the State of Massachusetts.The Kodiak Island Borough serves a population of 13,811. The Borough was incorporated September 30, 1963,as a Second Class Borough by Chapter 146 Sessions, Laws of Alaska 196I,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 who are elected at-large. (Source: Kodiak Island Borough 2010 Comprehensive Annual Financial Report) MISSION 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 all students to achieve personal and academic excellence while developing their full potential as responsible,productive citizens. VISION Kodiak Island Borough School District is a safe,disciplined,and productive environment where students and adults are meaningfully engaged in learning.Our culturally diverse population is viewed as a strength with a spirit of equity,cooperation,and respect fills our school communities.Our curriculum design and instructional practices enhance our ability to connect academic learning to the work place.All our schools are equipped with the necessary technology,human resources,and materials for academic success. Our graduates experience success and are academically prepared to take advantage of choices in a changing society.They work collaboratively,are technologically literate and have a passion for lifelong Iearning. "a -)9 Page 103 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Our parents experience satisfaction due to the progress of their children.They work cooperatively with school personnel to establish goals and priorities.They feel welcomed and valued as partners in the educational process. Our staff experiences a sense of accomplishment and is held in high esteem.They work collaboratively,are competent,effective,and committed to professional growth.They are positive role models to our youth Our community takes pride in Kodiak Island Borough School District as an organization where everyone is committed to quality education for all students. We are acknowledged as a premier educational system,and the community readily partners with us in a spirit of respect and support VALUES The first and foremost consideration of the educational process is the student The educational environment must be caring,healthy,safe,non-disruptive,and non- biased The school is an integral part of the community and the community is an integral part of the school All students are capable of learning and must have the opportunity to learn Y Families are their children's primary teachers and must be actively involved in education :> The educational process must value and respect human diversity and the multicultural communities it serves Our communities must be active in educational funding and spending r Excellence in schools must be developed through high standards and high expectations Students must demonstrate achievement of District-approved standards to graduate Y Students need opportunities to experience success and to build self-esteem Y Success of students is measured in a variety of ways LEARNER EXPECTATIONS Y Possess a broad knowledge base ➢ Communicate effectively Use technological skills Y Think logically and critically > Explore creative talents Y Accept responsibility for personal and economic well-being �- Be a responsible citizen r Enthusiastic learner BOARD GOALS Increase student achievement r Maintain fiscal responsibility through careful budgeting,operational efficiencies,diligent maintenance and enhancement of funding sources and accounting transparency Complete new high school facility Encourage and support professional development of education so that student learning is enhanced Y Provide opportunities for family and community involvement in district schools r Sustain proactive,frequent and transparent,multi-media communications with constituent communities,educational staff and local,state and federal policy-makers 30 Page 104 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Implement and maintain new Alaska State Educational Standards in partnership with District educators,staff and our constituent communities in a way that minimizes disruption and affirms educators STRATEGIC CN1TiATNES Goal l Communication KIBSD will initiate and implement multiple face-to-face standard media and online communications protocols and opportunities on a regular basis. Construct and publish an annual communications report documenting all aspects of District communications that will be provided to the Board of Education. Students and staff will have the opportunity to initiate and participate in informational programming regarding District programs and initiatives. Goal 2 Classroom Dynamics/Best Practices Regular opportunities for teacher/staff input will occur including professional learning communities,grade level meetings,department meetings,curriculum review meetings,staff development meetings,etc. Teachers will be trained in adopted observational protocols in order to participate in teacher to teacher instructional improvement collaboration Program evaluation will occur in context of curriculum review cycles. Certificated and classified professional development committees will provide input regarding content and structure of professional development in the district,basing decisions on student learning data. KIBSD will continue support of new teachers through the local mentoring project. Provide support to teacher so that professional educators openly communicate regarding the District's goals and objectives and take ownership in the District's strategic plan. Opportunities for committee involvement will be publicized to both internal and external constituents. Referral protocols and evaluation procedures for all special programs will be available in all schools and on the KIBSD website. Gifted/talented students will be identified, individual student learning plans will be developed,and instructional support provided as identified in approved protocols. KIBSD will provide extended opportunities for students in afterschool and summer school programs. --------------- Uj P Page 105 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Gnat 3 Healthy Communities,Health School Partnerships KIBSD will work with staff,parents,students and community partners to establish a task force to address substance abuse concerns. KIBSD will facilitate a review of the current counseling program and recommend staffing changes to support identified needs. KIBSD will meet regularly with community organizations and agencies to address concerns regarding substance abuse and bullying. Research and design peer counseling program. KIBSD will continue work with community partners to identify and facilitate visits of motivational speakers to schools. KIBSD will investigate social work programs and practices in other Alaskan school districts. KIBSD will investigate the costs,benefits,and ramifications of Social-Emotional Learning programs in developing healthy lifestyles for students and for school cultures. FY16 Citizen Budget Advisory Committee Report Surnmary The FYI Citizen Budget Advisory Committee has been targeting its work and developing scenarios in the context of having additional funds in next year's budget to invest in areas of. need.The latest report that the committee received March 12 from KIBSD Chief Business Officer Roger Studley was to consider additional funds in the amount of$767,000,given a list of budget projections. These budget projections include:Flat funding of the local contribution from the Kodiak Island Borough,no change in the foundation formula or the increase in the per-student allocation from the Alaska State Legislature,and retirements of teachers at the higher end of the salary schedule. Each member of the committee attending the final meeting listed their priority for available funding in terms of adding teachers to the district.This comes after several years balancing the budget with staff reductions in the district through attrition. In conversation,the general consensus of the group was to put forward scenarios to reduce teacher burden and provide assistance to teachers to maximize their impact on kids. In this light,the committee decided to place additional teachers at the elementary level where a lower student to teacher ratio has been shown to improve student outcomes and additional instructional support to help identify and assist struggling students,setting up success that will continue throughout the student's later academic career. The consensus of the group was to recommend the following priorities for additional district resources: 1.)Add 3 teachers in grades K-2 to lower overall class sizes. 32 j Page 106 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 2.)Add 2 instructional support teachers to bolster intervention in the elementary schools. 3.)Add 2 elementary and 1 middle school gifted and talented teacher. 4.)Add.5 counselor for rural schools. In considering additional instructional support personnel,the committee discussed the role of school psychologists in the district.The goal of having additional support personnel is to approach making the school psychologists be based at each elementary building instead of working district-wide in several different town and rural locations.Being building-based would help integrate the school psychologist with the students at each location so students and the school psychologist get to know one another better. The additional two positions would not necessarily need to be school psychologists as long as they have the skills to assist in the Response to Intervention for students. In the context of also reducing teacher burden,the committee also agreed on the priority of adding gifted and talented teachers to work with elementary and middle school students, proposing two teachers at the elementary level and one teacher at the middle school level. Having a teacher work with gifted students not only helps address the needs of this group but allows the classroom teacher time to concentrate on those students needing additional support. Finally,the committee prioritized adding a halftime rural counseling position,which would allow the current half time counselor to be a full-time position.The committee agreed that having a position focused solely on rural counseling would be an advantage While these four areas were the consensus of the group,other areas of concern were mentioned by individual committee members should additional funding become available. These include: KMS intervention specialist KMS reduction in studentiteacher ratio KMS Health teacher K.HS gifted and talented teacher .5 Additional art teacher K-S Professional Development for teachers Incentives to improve teacher morale 33 Page 107 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Ad? jstration recommendations In a complete review of all building and department initiatives,Strategic Plan goals,and citizen budget advisory committee recommendations,the proposed budget supports the KIBSD instructional program for FY 16. There are many unfunded recommendations acknowledged by KIBSD.These recommendations include: I Instructional Support Coordinator$85,000 2 FLAP positions-$170,000 Community schools 1 auditorium position-$55,000 KMS intervention specialist-$85,000 KMS health teacher-$85,000 .5 additional art teacher K-8-$42,500 KHS gifted and talented teacher-$85,000 KMS counselor-S85,000 Professional development for teachers-$285,000 Miscellaneous facilities small projects-$400,000 Incentives to improve teacher morale KHS General Education to support intervention efforts $85,000 Special Education Instructional Support$85,000 The potential additional revenue that could fund these projects is the Kodiak Island Borough funding to the cap of$781,308 plus the I°IB 278 one-time funding if restored of an additional $686,652,totaling$1.47M. Currently,there is a potential adjustment to the foundation formula(FF)proposed by the senate that will reduce the FF by 47M.The budget cut to KIBSD, if this proposal is passed,would be $13M.Administration recommendations would be to eliminate the Budget Advisory Committee additional staff recommendations of$765,000 and use$600,000 of fund balance to bring the budget back into alignment. It is the belief of administration that this reduction of$47M will not pass. Anticipated use of fund balance includes: • $1 M for potential changes in October foundation count • Dedicating$382,891 to technology for renewal and replacement • The remaining dollars to be spent on meeting utilities, materials,supplies,equipment needs,minor facilities projects,and professional development The renewal and replacement schedule for computer devices and network infrastructure is dependent on fund balance expenditures. =i 04 Page 108 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. 12 Al The Kodiak Island Borough School District provides educational opportunities to over 2,400 students at 14 schools sites on the Kodiak Island Archipelago, Schools range in sizes ftom 740 students to some as small as 10. Page 109 of 140 KIB School District FY2016 Budget Presentation, AGENDA ITEM #2.A. RN ANCiAL SECTION FUND TYPES AND OASIS 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 be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred,as under accrual accounting. 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-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 and 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. The State Board of Education and Early Development adopted a revision to the Uniform Chart of Accounts and Account Code Descriptions for Public School Districts effective July 1,2014. Special revenue Funds-These funds account for revenues from specific revenue sources including food sales,transportation,grants from the State of Alaska and United States government,and transfers from the General Fund designated to finance particular functions and activities. Capital Proiects Fund—This fund is used to account for the purchase of 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. Fiduciary Funds This fund category is used to account for those assets which the District holds on behalf of others as their agent. Student Activity Fund-The Student Activity Fund accounts for each Kodiak Island Borough school's individual activity account which sponsors student activities within the school such as athletics and student clubs. r„ 36 Page 110 of 940 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2,A. Projected ADM M.A.ft"k W.W k'a4.s rreP- State of Alaska vRP.Tad By:stsve Paulson Dgmrtment of Education&Early Ucvelopment LliwktNwe:Kodiak Island Romush School district Division ofkhool Finance Contact 2 or Email:smSd lri0l� -------____ x+r1/rdrnycrrdmwa dl���^ spy-sh 6,r, S-A-A carLo�nya4.9�,r D�„ LL.-L AverregeDafilyMembershfpRegort -".'r arrrc. ,•f�s14-MMexAAC10 aar�on,. Sq arLateadenCa St atEtra Uate. DUE: NOVEMBER 5,2014 PROJECTED FY2016 I Ea11 A A A+B C Total of AaerrEra Aafly i 5 Carr V_ Mwabenhip IAnMI 7-11 BpecG1 ADM only 6cAaalf Attaadesra CmLer. K-6 7-12 TOTAL. lnlens]vr I 102.156 KOOLAKLSLANA Am"Schw] 16.66 l 1.00 27.00 0.00 Cbi"Schaal 10.06 1.00 13.00 0.09 Fast E Sehaot[kod-) 27620 0.60 27620 6.00 Ka"$chwi 4X0 COO 10.00 0.06 Ka4141;Hch Sd=1 Moo 723.00 723.90 2.00 i Kodiak Middjk$.hod 141.00 139.05 4711.05 2.90 -1 Lanes ply 566 7.bd 10.00 17.00 0.00 f Ma4t Ewmoawy SO-W a) 251.20 0.00 25140 5.00 if North Star sehxl ilk) 216.50 0.00 210.501 9.00 Old HT tb Sdk l [8.00 1133 31.35 I.Fq oumkie Sckoa] 19.80 14.00 33.20 ..............0. Petro Ekaim SdXxil kadiak) 25200 0.00 255.90 14.00 F*me Lkun Srlwal 12.00 2.00 29.90 9.00 TOTAL E 17.70 1119.40 2 36.10 51.60 /p s..V�. PL£AS8 00 NOT ALTO THIS FGRMI dw*ywst auaaa.o.a.�.rrraa�adP bw.agm.. � f Increased enrollment projection of state-wide correspondence ADM is 252 as of March 2015. 37 Page 111 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Foundation Formula KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula FY 16 Budget 04f20118 Based On DECD Estimated Enrollment January 2015 ADJUSTED SCHOOL ENROLLMENT FORMULA ADM Akhiok 27,0000 39.60+(1.62'(27»20)) 5(3.94 Chiniak 130000 3960 39,60 Danger Bay 0,0000 0 0.00 Kaiuk 10.0000 39.60 39.60 Larsen Bay 17.0000 39.60 39,60 Old Harbor 31,3500 55.80+(1.49'(31.35-30)) 57.81 Ouizinkie 33,6000 55.80+(1,49'(33.8-30)) 61.46 Part Lions 20,0000 39.60+(1.62'(20-20)) 39.60 East 276.2000 326A0+(,97•(276.2-250)) 351.51 Main 251.2000 21810+(1.08'(251.2-150)) 327.40 North Star 210.5000 218.10+(1.08'(210.5.150)} 283.44 Peterson 252.0000 210.10+(1.08'(252-1511)) 328-26 KMS 471.0500 471.6+(.92'(471,05-400)) 536.97 KHSILeaming Center 723.0000 471 6+(.92'(723-400)) 761176 2,336.1000 2,924,95 Correspondence 102.0000 2.439.1000 � 9 Total After Adjustment for District Cost Factor 3,770.26 Total After Adjustment for Special Needs Factor 4524.31 Total After Adjustment for Voc Ed Funding Factor 4,592,17 Pe Adjusted Students+Special Education 5,255.17 ^n • fee Total District Adjusted ADM 5,461,97 Basic Need $32,234,060 Note: Required Local Effort(.00265 mills x FY14 Assessed Valuation)Assessed Value: 61,612,460:900 -�'°s4,273,074,., , Calculation adjusted to Estimated FY15 Impact Aid Recoiled $1,796,696 � FY 15 Impact Aid Percentage(required focal effort 1 maximum allowed local effort) 3B.35% Values Maximum Local Effort: Deductible fmpact Aid $620,130 (($1,796,696".90)'36.04%) B e Projection as of March 2015 due to enrollment recruitment efforts by AK Teach 39 i Page 112 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Full Value Determination Fr. STATE OF ALASKA DEPARTMENT OF COMMERCE Scan Namrlf,Cnsrmr:r COMMUNITY AMU Sinan K.adf,cornmixsr'onrr ECONOMIC DEVELOPMENT Lj o—weRAwd,Acd{n„Dir tae ny, � Biridrm nrCn,tsmune#y and nrpinnat Afr;iirs October 1,2014 CERTIFIED/RETURN REcEIP"r REQUESTED 70123050000147(YO660 Superintendent Stewart McDonald Kodiak island Bomugh Schad Dist rict 722 Mill Bay Road Kodiak.AK 99615 RE: 2014 FULL VALUE DETERMINATION Diar Superintendent McDonald: As rcquircd by AS 14.17,510 (Public School+ Fottndation Program), the Department of Commerce,Community.and U-tinumic Development has determined that,',IS of Jasnttary I, 2014.lice full and true value Of taxable real and p:rsional property within your municipality is as follows: Real Property: 51.163.043,100 Personal Property W9.437,800 Stoic AswNsed Propeny JAS 4-1-56): so TOTAL: 5 t,61?,480,9()0 This full value dclenninatinn may be appealcd administratively by you within fiftcwit(15) days of receipt of dtis notice. In addition,AS 14,17.510 allows for judicial review of the delertnin.;tion. If you have any questions concerning,this full value determination for 2014, plcusc contact our oML:Q at;69-4605. Sincerely,, &-. e.&t wn- Ronald E.Brawn State Aa.wswor 550 T."s!;.tccsuu.Su ra 1 tr3(i,.1s cLure n:,.5€ska'N7 i 1 35w i E Talrt+tnasc:(`M1-)°.0 45r0 Fox.V)os)20 4539 lY'cts:ir�,lsrrp:l3cnrlaliLYCC:,t::atm.gnrldnsstclrra;`t Innc_afFs Local Contribution 31) Page 113 of 140 KIB School District FY2016 Budget presentation. AGENDA ITEM #2.A. KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04/20115 Borough Revenue Cap Estimate Required and Maximum Local Contribution Estimates Estimated Required FY 1 Contribution Options (The Lesser of the Following Two) :1 •11 x.00265 B. FY 14 Basic Need x .45% = $32,234,060 x .45% = $14,505,327 Estimated Additional Allowable Local FY 16 Gontrlbution Options (The Greater of the Following Two) m - i•i B. .002 of 2013 Tax Base= $1,612,480,900 x .002= $3,224,962 Estimated Maximum Local Contribution Allowable FY16{The Sum of the Following Two) Required Local Contribution= $ 4,273,074 Additional Allowable Local= $ 7,413,834 Total Estimated Maximum Allowable Local Contribution 90: Estimated FY15 Level Funding $ 10,905,600 Percentage of Maximum 93.31% Amount Below Cap $781,308 o 40 Page 114 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Local Support History KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04120/15 Local Support History Information from KIBSD Annual Audits fiscal Year-to-Year Amount Percent of Year Appropriation In-Kind Local Support Difference Max Allowable Below the Max 2003 6,626,440 955,548 7,581,988 475,694 Actual 8,008,468 426,480 94.67% 2004 7,049,645 945,395 7,995,040 413,052 Actual 8,188,968 193,928 97.63% 2005 7,491,892 840,548 81332,440 337,400 Actual 8,470,942 138,502 98.36% 2006 7,794,690 837,750 8,632,440 300,000 Actual 9,045,101 412,661 95.44% 2007 7,775,801 895,459 8,671,260 38,820 Actual 9,663,496 992,236 89.73% 2008 8,482,554 937,858 9,420,412 749,152 Actual 9,624,522 204,110 97.88% 2009 9,270,768 972,850 10,243,618 823,206 Actual 10,243,618 - 100.00% 2010 9,343,500 946,850 10.290,350 46,732 Actual 10,612,781 322,431 96.96% 2011 9,494,388 780,962 10,275,350 (15,000) Actual 11,016,766 741,416 93.27% 2012 9,481,000 769,350 10,250,350 (25,000) Actual 11,098,280 847,930 92.36% 2013 9,348,500 901,850 10,250,350 - Actual 10,388,388 138,038 98.67% 2014 9,795,870 853,850 10,649,720 399,370 Actual 10,946,091 296,371 97.29% 2015 10,090,250 815,350 1 10,905,600 1 255,860 Budgeted 1 11,009,455 103,855 99.06% 2016 10,090,250 815,350 1 10,905,600 1 [Budgetedl 11,686,908 1 781,3081 93.31% £s_7Ein_700 ... .... .. .. 4,000 OX, 2003 2104 201J 2776 2707 2002 2',M 20110 201' 2012 2613 211;14 2015 7995 `cc-ai 5:�{;�ur, rxh.�v rAi`sE.t,st:i,� Page 115 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. Projected Revenue Kodiak Island Borough School District FY 16 Budget 04/20/15 PROJECTED REVENUE FY 14 FY 415 FY 16 ACTUAL Winter Revis ion Budget LOCAL REVENUE SOURCES: Annual Appropriation 9,881,230 10,090,250 10,090,250 In-kind Services 770,746 815,350 815,350 Use of Facilities 37,162 40,000 40,000 AcademlcAthletic Fees 12,220 11,000 11,000 Village Rent 5,000 6,000 6,000 Fund Balance Used in Revenue Projection 2,993,330 500,000 500,000 E-Rate Reimbursements 1,542.140 2,195,100 2,195,100 SuS focal Lor l 3nurces 15,241,828 19,657;700 13,857,700 STATE SOURCES: Foundation 25,886,052 $26,653,729 $27,340,856 State Military Contract 879,592 879,582 879,582 School Improvement grant Learning Opportunity Quality Schools 80,000 83,445 83,445 Supplemental State A€d-Fixed Casts& Enerc 984,642 TRS On Behalf 6,029,686 8,381,534 2,701.065 PERS On Behalf 881,968 1,351,271 318,343 Other Stale Revenue-Safety&Security 446,329 450,000 Non-resldenl Tuition Sub Total SteteSources ;35 188,259 3.7.,799;561 31;323,299;' FEDERAL SOURCES: Impact Aid-Military(thru State) 1,772,157 1,734,947 1,734,947 Impact Aid-Military Spec Ed(thru state) 54,569 18,000 18,000 Department of Defense 81,778 82,000 82,000 Medicaid Contract Impact Ald-Direct 2,000 2,000 Impact Ald-Special Ed, 5utkofal Federal Sources 1.908;504 1,836;947 1;836,947: OTHER SOURCES: Indirect Cost Factor 106,668 106,000 106,000 Capital Leases Sufa fo#al Otliersomes .. 175,992 906;000 106.000; TOTAL REVENUE 52,514;583 53,400,208. 461923,9381: Page 116 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A, BUDGET DETAILS The following pages present budget detail in various ways to see how the operations and site needs are met. r All Objects and all Functions by Site ➢ All Objects and Regular Education Function(100)by Site y All Objects and Special Education Function(200)by Site ➢ All Objects and Student Support Services Function(300)by Site All Objects and School Support Services Function(400)by Site All Objects and District Administration Function(500)by Site All Objects and Maintenance&Operations Function(600)by Site All Objects and Student Activities&Miscellaneous Function(700)by Site > Individual Sites with all Functions and all Objects with staffing levels 43 Page 117 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. >� A ff r= e: R :a sn :v ry eri r� r• & P : w z++ 'w !� ci v' . -m : n uz. u g 1 � § i W A . � 5 .E I �_ 1:- -§ 9 -. "' o w M u h «a ° w: m e v g - '. o a ,, n � a �. � � , 2 'n b n x _ r p ' P ° I @ � � �-Q if.® " w Q ' I 4 �. :ry ry E. a � � ' o °� 'c .� c?' rv" ' v'." n " ei. .:X n5 cs� - rh ti I G. '. , `' a r ry .-. le , :. N m w ti q i c I .o u ,. v s f# p . : w : n w � � v 'w°> a-.. � d a .�• m* m mwm�'.1.m w r. v Y w. i-1 __,--...f'., ".E 4= 11'i P-1-11.__....,.-_,...a _l Page 118 of 140 KIB School District i=Y2016 Budget Presentation. AGENDA ITEM #2.A. ' � � � rF 1.� . � , r:t ! m- n IV . s E: ZT :.17.a m �. .:.: w .� " A 9 ° �k. , F �.. s E, 4 g:4 - a4' :Ea n � . , ,_ m r � Q A m . � . G . a S a..= .1 . W; m 'o rx. A n.I ❑' H '' ` R � n I:1. ° , � . n .1. z E L [ m ' Q V E ". ) tit sG '� i 1"3 �S'a ��'. S m . :7. v u a g z 93 3 g a �... .. a +[ �x., .: a." < ea.u'; C1 '. a. >.::n, �x Qc.. F-...G.:� - m° u s s u, m...9 `ni.. R ; 4 i.__,._...._.....e,....1' } Page 119 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. . w:; b 7 iw :: .... ..:: ... ::: C1 a f V . ....y $ = q y5 Q C tl Q: r W n I � — r ' 8 o { °S . w � . � a D ry 1. tl p 4,...: .: ....: ... L K �R :: C : O' . .. . p uu� �9 m ^ Q o" E - m } w N M,: . .� ti m fls w e m x 6 T Oryry if.C ': T 1.V Y m 4. 7 ... .' , �j C : p : U N .Z..7 C r3 4 L' M g R _a.; x °..tea ' .a..;a 5: n..c .< �. 6 m' � r; .g r� �° u ?. ctia w w -2 ass _.R: 'pp : � X A, m m m a: +f � m a. �` v .�0 -`2 !` ..'a n — € l__.,. ----- -`6 Page 120 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. a � '� . o , _ ; C c F a w s �: g A ;_ W Q . A a .. N s � S� , . a f t 9C $s � 9". : dux,,: � R . g 1111 � o '� s � . � � � � x M E yck V gsn� yQgy (� re.�1 �'+ bLJ C .fy W IIi h C! ® -t[1 .G+ W 6 6 a, Ya , ' , M C W .7-: 4 ✓. 4 M, Y�{F a E „ 8 . a 2. . , s $ V � .- a aY w A+! C - �. C 9 �a tl L't w 1111_ E` 1. 1 1-47. . 1 Page 121 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. b � � 9.. � 9 a `- m m c 9 a ..:: n m n p .., a .; a s R s r. Q oQ � 4 6 ¢ p} G C' O V 9 E_ ,r . .. 4. Q R a j ' f: ; M 1.r x �p �n5 ...pp p Gs R P e" id ,; N �: ry H: ........pp 1 ..LJ i !1 yp �q 1.21 r $: +l 5 3 § V "` r G: 'r`pj�, ti c G O O a P _ ;�: ., .1.M y y fE n " 4 i -v - E � , i "A 1 m c ro .-� en n, �'r .n (fw m - z° � ' 74 . : . m . e _ :�r S I �' e cro �: „: '^ °= ° E.= {{�� a sk y�'_ lea 9 g .!1' �._ g :.15 .14, m FF � a ,: c'v 4 s°c ;� . a ':¢ 93 x '3 O.; O — .�5.:: &� I.E.....::`< r-....:eyt p�...:�, :. .nc t�`7,':S. 3n m�.� z a MA xv N.. �y I��4 MSS 9a7 M !!1; VV V. W.�K V p .��Ii 4O'.� ::.1.` .: � .. ^. 48 i Page 122 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. , g. Fes , -- I � . , p +v sid. ry � tR W 1. 1. t Q a �7 . . �:.. . w $ ri "..1. Iu "y s I I v �c K N am:k.a Sri : 9 : § t :x ,� ry & � I` � I � � ^4 M & G I " tea � � d;, . p - 6 y �...'.Q i `° ....: r �:- C N t e , , 3: + M m � 5 a : z � 8 ,J p L $ .n ': "� �."v u N c � u q G r E w c C e .c a aC+ t r '.. c ° :F xL ..' "' �'. �' -2 Z 4: x [I �7 a '..� !� Page 123 of 140 KIB School District 1=Y2016 Budget Presentation. AGENDA ITEM #2.A, p Me� �Oyz N 1". Y -�asO�t tYi rv� N ��®W 9..6, @O ,:.a:..:.:..:pKY i. N V V ty h '�3 Y5 �V' M� 3L P3 G3 : G.l ' r� !r h U 4 ti d c . E - : . ..... .. . ... ... 1. Y d . !g...::..G a - : .: .. a= Q or nr s r wt ;, & = p � , . P, f Y ry , ^ 7 a a cc 5 C C . 4. p yV ri W M ,1 - : a A a a V m ' ..:: " 0 fi � .. a ',` . �.,� . z : m . r6 w 9 o c u a� + $ ��.1.g--kn ' . �g e .> re a. � $ � _ . c : V b, d s a s a r= �, 5 .11 Page 124 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.A. M V w i � a S$ p. G. 9 �. a N M o a . .r z d 4 .a Q '� Q �.. ^: g m. d Q M n I €. m 8. 'o a' .e rz I " a a I , ,, , m, E a ' a , ,. . _ c o n_ U 3 t ....1......... f 'R g i 4 2 , a _ _ °a - . u'-.a. w e .�.:a f5. 13 ... 0,A ... �' rs r ffi to a.. a a r:: i....- °c�S .'. ..-6 - .. -: :'. m _.,: v <`�'. gr "� . .P ::-. .1s ''. '�. fir: n, 9. r" .i z b.i: 1 i .. `--- -°---°-/ .) Page 125 of 140 KIB School District FY2016 Budget Presentation. AGENDA ITEM #2.B. Al PRIOg17Y J?RC3JECT5. rr J.� j b ■ -r aa. - y N�Ie. AK. Akhibk . CH chiniak 3K1� Karl k Oz ..Ou"Ankle l Larsen Bay A 11�laiS R East' '14S' FcHS: PE Peta�vn N5 NrsrthSar Page 126 of 144 Major Maintenance and Minor Maintenance Projects AGENDA ITEM #2.B. F, LA "'3 A 1 i ..1488 7t= i�ishat7r; i9€aa �b 1 1490 , 1 ats x asps . e .�. lung s FEHan a 2491= fl1,..- 1969 ki TRnAd3: �173' a -S �atMsdtw:¢spnDiaa�ca A p : :........ I� X � E9 i Page 127 of 140 Major Maintenance and Minor Maintenance Projects AGENDA ITEM #2.C. KODIAK ISLAND BOROUGH AND KODIAK ISLAND BOROUGH SCHOOL DISTRICT MEMORANDUM OF UNDERSTANDING IN-KIND SERVICES April 16,2015 The purpose of this document is to clarify the application of AS 14.17.990(6) to the Kodiak Island Borough School District and the Kodiak Island Borough. The Kodiak Island Borough provides a number of services to the Kodiak Island Borough School District but accounts for these services in the Kodiak Island Borough budget and expenditure reports. This document defines those services and the common rules to govern the application of and accounting for the value associated with these in-kind services. In-kind services include: • Insurance Premiums: The actual cost of the insurance premiums is the amount of property and liability insurance the Borough pays for KIBSD buildings,vessels,vehicles and general liability.All of those expenses should be accounted as an in-kind contribution. • Mental Health Services: These services are provided by the Borough by contract to ensure the access of high quality licensed mental health services for the students. Historic areas of concern involved the quality and cost of these services. There should be accountability provisions within the contract, but the cost of the contract would be accounted as an in-kind contribution to public education. Bereuggh's N419 t7 A • Audit Expenses: This item is the actual cost of the KIBSD audit required by state statute. The Borough provides this as part of a master contract with an auditing firm as part of the duties of running the central treasury. The KIBSD portion of this audit is to be fully applied as an in-kind contribution. • Allocated Costs of Grounds Maintenance: Historically,this category has been limited to expenses associated with snow removal and ice control within KIBSD parking lots.To ensure cost efficiencies and safety,the Borough has administered this service under a master contract with a local snow removal contractor. The expenses associated with snow removal and ice control at KIBSD facilities are accounted for separately under the master contract.The allocated contract expenses for the KIBSD should be Page 128 of 140 In Kind Services AGENDA ITEM #2.C. treated as an in-kind contribution. + Minor Maintenance: Minor Maintenance is(1)unscheduled repair or replacement of faulty components,materUs,or products caused by factors beyond the control of maintenance personnel(2)The day to day and periodic cleaning, painting,and replacement of disposable supplies to maintain the facility in safe,clean and orderly condition as to not cause any deferred or major maintenance_ Minor maintenance is defined currently as maintenance(preventive and or corrective)work costing less than$10,000 per occurrence per site and is funded completely through the KIBSD maintenance budget. • Major Maintenance/Preventive Maintenance Major maintenance is currently defined as major repair or rehabilitation to protect the structure and correct building code deficiency or preventive maintenance(example exterior painting)that exceeds$10,000 per project per site.The current State regulations state that any project costing over$25,000 could be eligible for state funding(4 AAC 31.900(21). It must be demonstrated, using evidence acceptable to the KIB that(1)the district has adhered to its regular preventive,routine and/or custodial maintenance schedule for the identified project request,and(2)preventive maintenance is no longer cost effective. The KIB Engineering and Facilities Department and the KIBSD Maintenance Department shall create a prioritized major maintenance list to be submitted to both KIB and KIBSD by the end of April to become part of the annual budget process. Emergency repairs will be handled on a case by case basis and may require reimbursement to the school district. The Major repairs that are taken from the mutually agreed list of projects for the fiscal year and are funded by the Borough would not become part of the in-kind contribution. The KIB Engineering and Facilities Department and the KIBSD Maintenance Department shall update annually,the major maintenance/renewal and replacement list and a Capital improvement Plan to be submitted to the School Board for review and adoption before submission to DEED. The K.IB Engineering Facilities Director and the KIBSD Facilities Director will first work on any question on the interpretation of this document. If they cannot come to an agreement the Borough Manager and the School Districts Superintendent will decide any issues. • Deferred Maintenance Deferred Maintenance is custodial care, routine maintenance,or preventive maintenance that is postponed for lack of funds,resources,or other reasons. + End of Year In-Kind Accounting Adjustment Page 129 of 140 In Kind Services AGENDA ITEM #2.C. Before the end of May in each fiscal year,the KIB and KIBSD Finance Departments shall determine the actual costs of in-kind services for the year to date.The actual in-kind expenditures will be compared with the budgeted amounts,and any differences will be corrected by adjusting the cash appropriation from KIB to KIBSD. A standing committee is established compromised of members of both the Assembly and School Board to review issues where the two parties might disagree that a provided service should be included within the in-kind contribution as a component of the local funding of public education. The committee would recommend a resolution to such disagreements. The committee will also act as a forum to resolve other joint tasks or disputes between the two parties. Page 130 of 140 In Kind Services AGENDA ITEM #2.G ITEM NO. 13.13.1 Kodiak Island Borough A ENDA TATEM NT Regular Meeting of December 16s 2004 Resolution No. FY2005-10 A Joint Resolution of the Kodiak Island Borough Assembly and the Kodiak Island Borough school District Board Adapting a Memorandum of Understanding That Will Establish a Procedure for Governing the Accounting and Application of In-Kind Services APPROVAL FOR AGENDA: Recommended motion. glove to adopt Resolution Ilia. FY2O05-10. Page 131 of 940 In Kind Services AGENDA ITEM #2.C. Pnttoducrd by 1e113&MSD In-Kind coo7d= Rcqucsted hy. KIN Assembly&Kl€3 Sehcwl B=d DraElsd lay. Kla&FiasD 11-Kia13 commits rntroduacd: 1=anber 16.24tk4 Adapted. KODIAK ISLAND BOROUGH RESOLUTION NO, FY 2005-10 KODIAK ISLAND BOROUGH SCHOOL DISTRICT RESOLUTION NO. 045-002 A JOINT RESOLUTION OF THE KODIAK ISLAND BOROUGH ASSEMBLY AND THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT BOARD ADOPTING A MEMORANDUM OF UNDERSTANDING THAT WILL ESTABLISH A PROCEDURE FOR GOVERNING THE ACCOUNTING AND APPLICATION OF IN-KIND SERVICES WHEREAS, during the summer of 2003, the Kodiak Island Borough IKIB4 and Kodiak Island Borough School District {KISS€) commissioned an ad hoc committee of four members to jointly review and formulate draft policy concerning the in-kind contributions that are part of the annual local component of the funding of public education;and WHEREAS, the committee was made up of Kodiak Island Borough Assembly members Rabin Heinrichs and Pat Branson, and Kodiak Board of Education members Norm Wdoten and Jeff Stephan. Support staff from the'Kodiak Island Borough iKIBt and the Kodiak Island Borough School District{KIBSD) assisted with research and materials; and WHEREAS, the goal was to establish common rules to govern the application of and accounting for the value associated with these in-kind services; and WHEREAS, the committee has done its best to address many of the chronic disputes relating to the accounting for in-kind services that have existed between the Kodiak Island Borough and the KIS School district for many years, The committee not only reached consensus on these issues, but also established a mechanism to deal with future disagreements; and WHEREAS, the committee was always mindful of the impact these deliberations alight have upon the welfare of the Borough's public education programs. This is especially important in light of the fact that the Borough has reached the State "cap" on local funding of education; NOW, THEREFORE, BE IT RESOLVED BY THE KODIAK ISLAND BOROUGH ASSEMBLY AND THE KODIAK ISLAND BOROUGH SCHOOL DISTRICT BOARD THAT the following Memorandum of Understanding is hereby adopted to establish a procedure for governing the accounting and application of in-kind services, Kodiak Island Bwough,Alaska Kia Resolution No.FY 20305.06&KI65i]Rasofution No.045-002 Page 1 of 4 Page 132 of 140 In Kind Services AGENDA ITEM #2.C. ADOPTED BY THE ASSEMBLY OF THE KODIAK ISLAND BOROUGH THIS DAY 2004. KODIAK ISLAND BOROUGH Jerome Selby, Borough Mayor A'T'TEST: Judith Nielsen, CMC, Borough Clerk ADOPTED BY THE KIB SCHOOL DISTRICT.BOARD THIS DAY OF ,2004. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Scott Williams, Board President ATTEST: Sheila Roberts, Administrative Assistant E f Kodiak Istand Sosouah,Alaska K15 Pasolutlon No.FY 2005-05 KIRSR Roaotxlon No,045.002 Pop 2of4 Page 133 of 140 In Kind Services AGENDA ITEM #2.C. KODIAK ISLAND BOROUGH AND KODIAK ISLAND BOROUGH SCHOOL DISTRICT MEMORANDUM OF UNDERSTANDING IN-KIND SERVICES November 30, 2004 The purpose of this document is to clarify the application of AS 14.17.990(6) to the Kodiak Island Borough School District and the Kodiak Island Borough. The Kodiak Island Borough provides a number of services to the Kodiak Island Borough School District but accounts for these services in the Kodiak Island Borough budget and expenditure reports. This document defines those services and the common rules to govern the application of and accounting for the value associated with these in-kind services. In-kind services include: O Insurance Premiums: The actual cost of the insurance premiums is the amount of property and liability insurance the Borough pays for KIBSD buildings, vessel, vehicles and general liability. All of these expenses should be accounted as an in-kind contribution. a Mental Health Services: These services are provided by the Borough by contract to insure the access of high quality licensed mental health services for the students. Historic areas of concern involved the quality and cost of these services.There should be accountability provisions within the contract, but the cost of the Contract would be accounted as an in-kind contribution to public education. a Allocation of MIS Expenses: These allocated costs to the KIBSD are for the provision of hardware, software, operational costs and technical support based on the proportion of the total cost for the Borough's MIS department. Based on past experience, the allocated cost for KIBSD will be the actual costs of direct services, plus a proportional share of the common charges as e percentage of system time, plus the loaded hourly rate for direct staff support. ® Audit Expenses: This item is the actual cost of the KIBSD audit required by state statute. The borough provides this as part of a master contract with an auditing firm as part of the duties of running the central treasury. The KIBSD portion of this audit is to be fully applied as an in- kind contribution. i O Allocated Costs of Grounds Maintenance: Historicaily, this category has been limited to expenses associated with snow removal and ice control within KIBSD parking lots. To insure cost efficiencies and safety, the Borough has administered this service under a master contract with a local snow removal contractor. The expenses associated with snow removal and ice control at KIBSD facilities Kodiak Island Borough,Alaska KIS Raiialt)ion Pro.FY 2005.05&MUM RssohAlon No.045-002 Pays 3 of 4 Page 134 of 140 In Kind Services AGENDA ITEM #2.C. are accounted for separately under the master contract. The allocated contract expenses for the KIBSD should be treated as an in-kind contribution. • Minor Maintenance: Minor maintenance has not been adequately defined by the State or by the local government. Minor maintenance is defined as maintenance and/or repair work costing less than 910,000 per occurrence per site. Painting of a classroom in a school would likely be minor maintenance. Painting of the entire interior of a school, or of several schools, would likely exceed the valve limitation and be considered as a major repair. it is clear that minor maintenance could quickly became major repair if not addressed in a timely fashion. This would not be in the best interest of either the KIBSD or the KIB. The committee agreed that an annual maintenance program be developed through collaboration between the KIB Engineering and Facilities Department and the KIBSD Maintenance Department. The joint list resulting from this effort would be prioritized and submitted to both KIB and KIBSD by the end of April to become part of the annual budget process. Minor repairs that are taken from the mutually agreed list of projects for the fiscal year and are funded by the Borough would become part of the in-kind contribution. e End of Year In-Kind Accounting Adjustment: Before the end of May in each fiscal year, the KIB and KIBSD finance departments shall determine the actual costs of in-kind services for the year to date. The actual in-kind expenditures will be compared with the budgeted amounts, and any differences will be corrected by adjusting the cash appropriation from KIB to KIBSD.` A standing committee is established comprised of members of both the Assembly and School Board to review issues where the two parties might disagree that a provided service should be included within the in-kind contribution as a component of the local funding of public education. The committee would recommend a resolution to such disagreements, The committee will also act as a forum to resolve other joint tasks or disputes between the two parties. Kodl6k Island Borough,Alaska K19 A=Itnion No,FY 2005-05&KISSO Resolution Flo.045.002 Page 4 of 4 Page 135 of 140 In Kind Services AGENDA ITEM #2.C. KODIAK ISLAND BOROUGH AND KODIAK ISLAND BOROUGH SCHOOL DISTRICT" JOINT Ail HOC COMMITTEE REPORT ON IN-KIND SERVICES October 18, 2004 introduction: Curing the summer of 2003, the Kodiak Island Borough (KiB) and Kodiak Island Borough School District (KIBSD) commissioned an ad hoe committee of four members to Jointly review and formulate draft policy concerning the In-kind contributions that are part of the annual local component of the funding of public education. The committee was made up of Kodiak Island Borough Assembly members Robin Heinrichs and Pat Branson, and Kodiak Board of Education members Norm Wooten and Jeff Stephan. Support staff from the Kodiak Island Borough (KIB) and the Kodiak Island Borough School District IKIBSD3 assisted with research and materials. The goal was to establish common rules to govern the application of and accounting for the value associated with these in-kind services. Background: The need for this process arose from past confusion and disagreements over the proper method to determine and account for in-kind services. This was in large part a result of a lack of direction at the State level about how to implement the statutory requirement that the value of in-kind services be a part of a school district's annual report. The controlling statute is AS 14.17.990 (6), which states that local contribution "means appropriations and the value of in-kind services made to a district by the local city or borough." These terms are further defined as "appropriation," which is a combination of money appropriated to a district's school operating fund by the city or borough, and "value of in-kind services" as the value of In-kind services performed for a district by the city or borough as reported in the district's school operating fund. The definitions offer little guidance for the community, since, in many cases, a city or borough may perform services on the school district's behalf that the school district may not wish to include in their annual report.The cost to the community is still there, but the school district may not agree that the value should be counted as part of the local contribution to public education, When communities such as ours reach the funding cap, the proper analysis of and accounting for local funding contributions becomes critical. An understatement of in-kind services may result in the State withholding formula funding from the district. In the case of overstating the amount, the State may take away formula funding on a dollar- for-dollar basis. The stapes are high for both the Borough and the School District to accurately report the in-kind contributions as part of the local contribution to public. i Fag,I a5 Page 136 of 140 In Kind Services AGENDA ITEM #2.C. In light of the history associated with the accounting for in-kind services, the Assembly and School Board felt the need to direct the in-kind committee to review the various categories of in-kind services and make recommendations to rationalize this accounting. The committee met numerous times and methodically reviewed and analyzed each of the in-kind categories.The conclusions of the committee are listed as follows: Findings: The committee Megan by reviewing historic examples of in-kind contributions, The goal was to review the known history and to resolve any issues associated with past practices. The following is an outline of the review: • Insurance Premiums: Accounting for the actual cost of the insurance premiums is fairly straightforward. It is the amount of property and liability insurance the Borough pays for KIBSD buildings, vessel, vehicles and general liability. Since this is directly attributable to the School District's operation, It was agreed that all of these expenses should be accounted as an in-kind contribution. a Mental Health Services: These are provided by the Borough by contract to insure the access of high quality licensed mental health services for the students. Historic areas of concern involved the quality and cost of these services. The committee agreed that there should be accountability provisions within the contract, but that the cost of the contract would be accounted as an €n-kind contribution to public education. ® Allocation of MIS Expenses: These allocated costs to the KIBSD are for the provision of hardware, software, operational costs and technical support based on the proportion of the total cost for the Borough's MIS department. KIBSD is currently charged around 20% of the total budget. KIB covers the cost of a mainframe, custom KIBSD software and the proportional technical and operational service. Based on past experience, it was agreed that the allocated cost for KIBSD would be the actual costs of direct services, plus a proportional share of the common charges as a percentage of system time (please see 'Attachment A" for current allocation), plus the loaded hourly rate for direct staff support. ® Audit expenses: This item is the actual cost of the KIBSD audit required by state statute. The borough provides this as part of a master contract with an auditing firm as part of the duties of running the central treasury. The annual audit is important to insure clear and direct oversight over both KIB and KIBSD operations. The committee agreed that the KIBSD portion of this audit is to be fully applied as an in-kind contribution. Fagg of 5 Page 137 of 140 In Kind Services AGENDA ITEM #2.C. • Allocated costs of Grounds Maintenance: Historically, this category has been limited to expenses associated with snow removal and ice control within K113SD parking lots. To insure cost efficiencies and safety,the Borough has administered this service under a roaster contract with a local snow removal contractor. The expenses associated with snow removal and ice control at KIBSD facilities are accounted for separately under the roaster contract, The committee agreed that the allocated contract expenses for the KIBSD had been appropriate in the past should be treated as an in-kind contribution. Minor Maintenance: Minor maintenance has not been adequately defined by the State or by the local government. The committee discussed establishment of a threshold dollar value to help define this body of work. The committee agreed that minor maintenance would be that body of maintenance and/or repair work costing less than $10,088 per occurrence per site. Painting of a classroom in a school would likely be minor maintenance. Painting of the entire interior of a school, or of several schools, would likely exceed the value limitation and be considered as a major repair. it is clear that minor maintenance could quickly become major repair if not addressed in a timely fashion, This would not be in the best interest of either the KIBSD or the KIB. The committee agreed that an annual maintenance program be developed through collaboration between the KIB Engineering and Facilities Department and the KISSD Maintenance Department. The joint list resulting from this effort would be prioritized and submitted to both KIB and KIBSD by the end of October to become part of the annual budget process, Minor repairs that are taken from the mutually agreed list of projects for the fiscal year and are funded by the Borough would become part of the In-kind contribution. Major repairs would not be part of the in-kind.calculation. Crossing Guards: The committee agreed to not count this cost within the in-kind contribution and to not view this decision as establishment of any precedent relevant to future disputed services. • Disputed Services The committee discussed where the School District and the Borough might disagree that a provided service should be included within the in-kind contribution as a component of the local funding of public education. The committee determined that a standing committee comprised of members of both bodies should bb established to review these issues until a resolution is reached. in addition to a review of the historic examples of in-kind contributions, the committee attempted to address other situations that might impact the in-kind contribution calculation. of particular interest was the subject of joint use of school facilities. The following is a recap of one example of a joint'use of a st:hool facility: a Allocation of School•relaied Swimming Foot Expenses. The high school swimming pool is used as part of the instructional program. Other members of the community not associated with a school program also use it. The School District maintains that the non-curricular use of the pool should not be funded on the back Page 3 of 5 Page 138 of 140 In Kind Services AGENDA ITEM #2.C. of the KIBSD budget. identification of the operational costs associated with each use is difficult since the utility systems for the pool are not separate from the rest of the high school facility.The committee agreed that swimming pool operational expenses associated with school programs and instruction will be funded within the KIBSD budget. Expanses associated with swimming pool operations not related to the instructional program should not be borne by the KIBSD operational budget and should not be part of an in-kind calculation. The committee agreed that the KIS and KIBSD staff should worts to determine an equitable allocation of the pool expenses that are not related to instruction use of the pool. Funding for these expenses should be provided outside the KIBSD budget. The KIBSD committee members were asked if the School District believed that other Joint use situations should be examined. KIBSD has the ability to charge for other facility usage through the Community Schools program. Therefore, the swimming pool was the only significant example of a joint use that placed a burden upon the School District budget. summary and Recommendations: It is clear that this process has been good for both the Borough and the School District. Even though informal, it allowed for relatively quick and constructive dialogue with all participants working towards a common goal of reducing confusion and achieving a higher level of predictability for KIBSD funding and the budgets for each entity. The discussion was straightforward, centering on services that are bid or direct cost items like audit or insurance. Allocated costs were more complicated to analyze. The principle issue with allocated costs is the overall fairness of the allocation. issues like minor maintenance will require continued dialogue and discussions. Nevertheless, a program was set forth to bring some structure to the process of identifying maintenance project fimeframes and documentation for inclusion within the annual budgets. In addition to the review and establishment of policy relating to historic and foreseen practices of in-kind contribution accounting, the committee agreed upon several recommendations to the parent governing bodies, Establish the practice of "calibration" of the annual Borough in-kind contribution. Simply put, this would require an annual audit of the actual in-kind expenditures. The calibration would also require that a percentage of the local contribution to public education be retained to be used in a final reconciliation of the actual in-kind contribution. The actual costs of in-kind services would be compared vvith the budgeted amounts for the year. if the audit revealed that the Borough had not expended the budgeted amount, the Borough would remit the difference to the School District in cash.if the Borough expended more than the budgeted amount,the Borough would reduce the retained funds by the amount of the over-expenditure. The actual amount of the retained funds would be negotiated between the Borough Manager and the School District Superintendent. In this way, the School District would receive the exact amount of local contribution represented by the Borough Budget. This process 6 should eliminate the danger of the State auditing the actual in- kind expenditures and I reducing the formula payment as the result of an overstatement or understatement of E Page 4 of 5 i I 1 Page 139 of 140 In Kind Services AGENDA ITEM #2.G. local contribution. The reconciliation of the actual in-kind contribution shall be completed by the 30"of July following the close of the fiscal year. • Establish this committee as a standing committee of the two parent organizations. The purpose of the standing committee would be to review future disputes related to in- kind contributions and to act as a forum to resolve other disputes between the parent elected bodies. The committee was of the opinion that the small size of the standing committee would be more conducive to conflict resolution and productive joint tasks. Conclusion: The committee has done its best to address many of the chronic disputes relating to the accounting for in- kind services that have existed between the Kodiak Island Borough and the KIB School district for many years. The committee not only reached consensus on these issues, but also established a mechanism to deal with future disagreements. The committee was always mindful of the impact these deliberations might have upon the welfare of the Borough's public education program. This is especially important in light of the fact that the Borough has reached the State "cap"on local funding of education. This report is respectfully submitted to the Kodiak Island Borough Assembly and the Kodiak Island Borough School Board for consideration and adoption. We urge the governing bodies to include the provisions of this report within a Letter of understanding to be adopted by both the KIB and the KIBSD. This Letter of Understanding will establish a procedure for governing the accounting and application of in-kind services. Respectfully submitted, Norm Wooten Roby hleinrichs KIBSD KIB f J f p n Mt Branson B K113 Page 5 of 5 Page 140 of 140 In Kind Services KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula FY 16 Budget 04/20/15 Based On DEED Estimated Enrollment January 2015 ADJUSTED SCHOOL ENROLLMENT FORMULA ADM Aklijok 27.0000 39.60+(1,62"(27-20)) 50.94 Chiniak 13.0000 39.60 39.60 Danger Bay 0.0000 0 0,00 Karluk 10.0000 39.60 39.60 Larsen Bay 17.0000 39.60 39.60 Old Harbor 31.3500 55.80+(1.49`(31.35-30)) 57.81 Ouizinkie 33.6000 55A0+(1.49"(318-30)) 61.4E Port Lions 20.0000 39.60+ (1,62 (20-20)) 39.60 East 276.2000 326.10+(.97`(2762-250)) 351.51 Main 251.2000 218.10+ (1.08"(251.2-150)) 327.40 North Star 210.5000 218.10+(1.08"(210.5-150)) 283.44 Peterson 252.0000 218.10+(1.08'(252-150)) 328.26 KMS 471,0500 471.6+(.92"(471.05-400)) 536,97 KHS/Learning Center 723,0000 471.6+ (.92"(723-400)) 7613.76 2,336.1000 2,924.95 Correspondence 102.0000 2,438.1000 m W 1101, Total After Adjustment for District Cost Factor 3,770.26 Total After Adjustment for Special Needs Factor 4524.31 Total After Adjustment for Voc Ed Funding Factor 4,592,17 Adjusted Students+Special Education 5,255.17 m mm a- F B 4 Total District Adjusted ADM 5,481,97 Basic Need $32,234,060 Required Local Effort(.00265 mills x FY14 Assessed Valuation) $4,273,074 Assessed Value: $1,612,480,900 Estimated FY15 Impact Aid Received $1,796,696 Impact Aid Percentage(required local effort/maximum allowed local effort) 38.35°10 Maximum Local Effort: Deductible Impact Aid $620,130 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04/20/15 Borough Revenue Cap Estimate Required and Maximum Local Contribution Estimates Estimated Required FY 1 Contribution Options (The Lesser of the Following Two) B. FY 14 Basic Need x .45% _ $32,234,060 x .45% _ $14,505,327 Estimated Additional Allowable Local FY 16 Contribution Options (The Greater of the Following Two) B. .002 of 2013 Tax Base = $1,612,4B0,900 x .002= $3,224,962 Estimated Maximum Local Contribution Allowable FY16 (The Sum of the Following Two) Required Local Contribution = $ 4,273,074 Additional Allowable Local = 7,413,834 � • F � aE • f � � < s ® fie KIB Approved Support $ 10,905,600 Percentage of Maximum 93.31% Amount Below Cap $781,308 Kodiak Island Borough School District FY 16 Budget 04/20/15 PROJECTED REVENUE FY 14 FY 015 FY 16 AG i UAL Winter Hevisian Budget LOCAL_ REVENUE SOURCES: Annua€ Appropriation 9,881,230 10,090,250 10,090,250 In-kind Services 770,746 815,350 815,350 Use of Facilities 37,162 40,000 40,000 AeademicAth€etic Fees 12,220 11,000 11,000 Village Rent 5,000 6,000 6,000 Fund Balance Used in Revenue Projection 2,993,330 500,000 500,000 E-Rate Reimbursements 1,542,140 2,195,100 2,195,100 Sub-total Local Sources 15,241,828 13,657,700 13,657,700 STATE SOURCES: Foundation 25,886,052 $26,653,729 $27,340,856 State Military Contract 879,582 879,582 879,582 School Improvement grant Learning Opportunity Quality Schools 80,000 83,445 83,445 Supplemental State Aid - Fixed Costs & Energy 984,642 TRS On Behalf 6,029,686 8,381,534 2,701,065 PERS On Behalf 881,968 1,351,271 318,343 Other State Revenue - Safety& Security 446,329 450,000 Non-resident Tuition Sub-total State Sources 35,188,259 37,799,561 31,323,291 FEDERAL SOURCES: Impact Aid-Military(thru State) 1,772,157 1,734,947 1,734,947 Impact Aid-Military Spec Ed (thru state) 54,569 18,000 18,000 Department of Defense 81,778 82,000 82,000 Medicaid Contract Impact Aid-Direct 2,000 2,000 Impact Aid-Special Ed, Sub-total Federal Sources 1,908,504 1,836,947 1,836,947 OTHER SOURCES: Indirect Cost Factor 106,668 106,000 106,000 Capital Leases Sub-total Other Sources 175,992 106,000 106,0100 TOTAL REVENUE 52,514,583 53,400,208 46,923,938 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula FY 16 Budget 04120/15 Based On DEED Estimated Enrollment January 2015 ADJUSTED SCHOOL ENROLLMENT FORMULA ADM Akhiok 27,03000 39.60+(1.62*(27-20)) 50194 Chiniak 13,0000 39.60 39.60 Danger Bay 0,0000 0 0,00 Kaduk 10.0000 39.60 39.60 Larsen Bay 17,0000 39.60 39,60 Ofd Harbor 31.3500 55.80+ (1.49"(31.35-30)) 57.81 Ouizinkie 33.8000 55.80+(1.49*(33.8-30)) 61.46 Port Lions 20.0000 39.60+(1.62*(20-20)) 39,60 East 276.2000 326.10+(.97"(276.2-250)) 351.51 Main 251.2000 218.10+ (1.08"(251.2-150)) 327.40 North Star 210.5000 218.10+(1.018"(210.5-150)) 283.44 Peterson 252.0000 218.10+(1,08*(252-150)) 328.26 KMS 471.0500 471.6+(.92"(471.05-400)) 536.97 KHS/Learning Center 723.0000 471.6+(.92'(723-400)) 768.76 2,336.1000 2,924.95 Correspondence 102.000€3 2,438.1000 � . E Total After Adjustment for District Cost Factor 3,770.26 Total After Adjustment for Special Needs Factor 4524.31 Total After Adjustment for Voc Ed Funding Factor 4,592.17 Adjusted Students+Special Education 5,255.17 Total District Adjusted ADM 5,481.97 Basic Need $30,912,905 Required Local Effort(.00265 mills x FYI Assessed Valuation) $4,273,074 Assessed Value; $1,612,480,900 Estimated FYI 5 Impact Aid Received $1,796,696 Impact Aid Percentage(required local effort/maximum allowed local effort) 38.35% Maximum Local Effort: Deductible Impact Aid $620,130 i KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04/20/15 Borough Revenue Cap Estimate Required and Maximum Local Contribution Estimates Estimated Required FY 1 Contribution Options (The Lesser of the Following Two) oiii= B. FY 14 Basic Need x .45% = $30,912,905 x .45% = $13,910,807 Estimated Additional Allowable Local FY 16 Contribution Options (The Greater of the Following Two) 8 6 S B. .002 of 2013 Tax Base = $1,612,480,900 x .002 = $3,224,962 Estimated Maximum Local Contribution Allowable FYI (The Sum of the Following Two) Required Local Contribution = $ 4,273,074 Additional Allowable Local _ _ 7,109,968 a s °• o . o • r � i 8 KIB Approved Support $ 10,905,600 Percentage of Maximum 95.81% Amount Below Cap $477,442 Kodiak Island Borough School District FY 16 Budget 04/20/15 PROJECTED REVENUE FY 14 FY 015 FY 16 AC:fUAL Winter H®vision Budget LOCAL REVENUE SOURCES: Annual Appropriation 9,881,230 10,090,250 10,090,250 In-kind Services 770,746 815,350 815,350 Use of Facilities 37,162 40,000 40,000 AcademicAthletic Fees 12,220 11,000 11,000 Village Rent 5,000 6,000 6,000 Fund Balance Used in Revenue Projection 2,993,330 500,000 500,000 E-Rate Reimbursements 1,542,140 2,195,100 2,195,100 Sub-total Local Sources 15,241,828 13,657,700 13,657,700 STATE SOURCES: Foundation 25,886,052 $26,653,729 $26,019,701 State Military Contract 879,582 879,582 879,582 School Improvement grant Learning Opportunity Quality Schools 80,000 83,445 83,445 Supplemental State Aid - Fixed Costs & Energy 984,642 TRS On Behalf 6,029,686 8,381,534 2,701,065 PERS On Behalf 881,968 1,351,271 318,343 Other State Revenue - Safety& Security 446,329 450,000 Non-resident Tuition Sub-total State Sources 35,188,259 37,799,561 30,002,136 FEDERAL SOURCES: Impact Aid-Military(thru State) 1,772,157 1,734,947 1,734,947 Impact Aid-Military Spec Ed (thru State) 54,569 18,000 18,000 Department of Defense 81,778 82,000 82,000 Medicaid Contract Impact Aid-Direct 2,000 2,000 Impact Aid-Special Ed, Sub-total Federal Sources 1,908,504 1,836,947 1,836,947 OTHER SOURCES: Indirect Cast Factor 106,668 106,000 106,000 Ca ital Leases Subtotal Other Sources 175,992 106,000 106,000 TOTAL REVENUE .52,514,583 53,400,208 45,602,783 KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula FY 16 Budget 04/20/15 Based On DEED Estimated Enrollment January 2015 ADJUSTED SCHOOL ENROLLMENT FORMULA ADM Akhiok 27.0000 39.60+(1.62`(27-20)) 50.94 Chiniak 110000 39,60 39.60 Ganger Bay 0.0000 0 0.00 Karluk 10.0000 39.60 39.60 Larson Bay 17.0000 39,60 39.60 Old Harbor 31,3500 55.80+(1.49`(31.35-30)) 57.81 Ouizinkie 318000 55.80+ (1.49"'(33.8-30)) 61.46 Part Lions 20.0000 39,60+(1.62"(20-20)) 39.60 East 276.2000 326.10+(.97"(276.2-250)) 351,51 Main 2512000 218.10+(1.08"(251,2-150)) 327,40 North Star 210.5000 218.10+(1,08"(210.5-150)) 283.44 Peterson 252.0000 218.10+ (1.08`(252-150)) 328.26 KMS 471.0500 471.6+(.92°(971.05-400)) 536.97 KHS/Learning Center 723.0000 471.6+(.92"(723-400)) 768.76 2,336.1000 2,924.95 Correspondence 102.0000 2,438.1000 Total After Adjustment for District Cost Factor 3,770,26 Total After Adjustment for Special Needs Factor 4524.31 Total After Adjustment for Voe Ed Funding Factor 4,592.17 Adjusted Students+Special Education 5,255.17 r as ` i Total District Adjusted ADM 5,346.97 1:1 510:cmi'NO Basic Need $30,151,640 Required Local Effort(.00265 mills x FY14 Assessed Valuation) $4,273,074 Assessed Value: $1,612,480,900 Estimated FY15 Impact Aid Received $1,796,696 Impact Aid Percentage(required local effort/maximum allowed local effort) 38.35% Maximum Local Effort: Deductible Impact Aid $620,130 (($1,796,696`.90)`36.04%) KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04/20/15 Borough Revenue Cap Estimate Required and Maximum Local Contribution Estimates Estimated Required FY 1 Contribution Options (The Lesser of the Following Two) B. FY 14 Basic Need x ,45% _ $30,151,640 x .45% _ $13,568,238 Estimated Additional Allowable Local FY 16 Contribution Options (The Greater of the Following Two) B. .002 of 2013 Tax Base = $1,612,480,900 x .002= $3,224,962 Estimated Maximum Local Contribution Allowable FYI (The Sum of the f=ollowing Two) Required Local Contribution = $ 4,273,074 Additional Allowable Local = $ 6,934,877 KIB Approved Support $ 10,905,600 Percentage of Maximum 97.30% Amount Below Cap $302,351 Kodiak island Borough School District FY 16 Budget 04/20/15 PROJECTED REVENUE FY 14 FY 015 FY 16 AC;I UAL Winter Hevision Budget LOCAL REVENUE SOURCES: Annual Appropriation 9,881,230 10,090,250 10,090,250 In-kind Services 770,746 815,350 815,350 Use of Facilities 37,162 40,000 40,000 AcademicAthletic Fees 12,220 11,000 11,000 Village Rent 5,000 6,000 6,000 Fund Balance Used in Revenue Projection 2,993,330 500,000 500,000 E-Rate Reimbursements 1,542,140 2,195,100 2,195,100 Sub-total Local Sources 15,241,828 13,657,700 13,657,700 STATE SOURCES: Foundation 25,886,052 $26,653,729 $25,258,436 State Military Contract 879,582 879,582 879,582 School Improvement grant Learning Opportunity Quality Schools 80,000 83,445 83,445 Supplemental State Aid - Fixed Costs & Energy 984,642 TRS On Behalf 6,029,686 8,381,534 2,701,065 PERS On Behalf 881,968 1,351,271 318,343 Other State Revenue -Safety& Security 446,329 450,000 Non-resident Tuition ,Sub-total State Sources 35,188,259 37,799,561 29,240,871 FEDERAL SOURCES: Impact Aid-Military(thru State) 1,772,157 1,734,947 1,734,947 Impact Aid-Military Spec Ed (thru state) 54,569 18,000 18,000 Department of Defense 81,778 82,000 82,000 Medicaid Contract impact Aid-Direct 2,000 2,000 Impact Aid-Special Ed. Sub-total Federal Sources 1,908,504 .1,836,947 1,836,947 OTHER SOURCES: Indirect Cost Factor 106,668 106,000 106,000 Capital Leases Sub-total Other Sources 175,992 106,000 106,000 TOTAL REVENUE 52,514,583 53,400,208 44,I341,518. KODIAK ISLAND BOROUGH SCHOOL DISTRICT Foundation Formula FY 16 Budget 04/20/15 Based On DEED Estimated Enrollment January 2015 ADJUSTED SCHOOL ENROLLMENT FORMULA ADM Akhiok 27.0000 39.60+ (3.62,(27-20)) 50.94 Chiniak 130000 39.60 39.60 Danger Bay 0,0000 0 0.00 Karluk 10.0000 39.60 39.60 Larsen Bay 17.0000 39,60 39.60 Old Harbor 31.3500 55.80+ (1.49"(31.35-30)) 57.81 Ouizinkie 33.8000 55.80+ (1.49 (33.8-30)) 61.46 Port Lions 20,0000 39,60+(1.62"(20-20)) 39.60 East 276.2000 326.10+(.97"(276.2-250)) 351.51 Main 251,2000 218.10+ (1.08"(2512-150)) 327,40 North Star 210.5000 218.10+(1.08"(210,5-150)) 283.44 Peterson 252.0000 218,10+(1.08'(252-150)) 328.26 KMS 471.050€3 471.6+ (.92`(471,05-400)) 536.97 KHSILearning Center 723.0000 471.6+(,92"(723-400)) 768.76 2,336.1000 2,924.95 Correspondence 102.0000 2,438.1000 Total After Adjustment for District Cost Factor 3,770,26 +• °o e Total After Adjustment for Special Needs Factor 4524.31 a Total After Adjustment for Voc Ed Funding Factor 4,592,17 6 0 E p es Adjusted Students+Special Education 5,255.17 Total District Adjusted ADM 5,346-97 Basic Need $31,440,260 Required Local Effort(.00265 mills x FY14 Assessed Valuation) $4,273,074 Assessed Value, $1,612,480,900 Estimated FY15 Impact Aid Received $1,796,696 Impact Aid Percentage(required local effort/maximum allowed local effort) 38,35% Maximum Local Effort; Deductible Impact Aid $620,130 KODIAK ISLAND BOROUGH SCHOOL DISTRICT FY 16 Budget 04/20/15 Borough Revenue Cap Estimate Required and Maximum Local Contribution Estimates Estimated Required FY 1 Contribution Options (The Lesser of the Following Two) d 6 a• g W a �10 B. FY 14 Basic Need x .45% _ $31,440,260 x .45% _ $14,148,117 Estimated Additional Allowable Local FY 16 Contribution Options ( The Greater of the Following Two) B. .002 of 2013 Tax Base= $1,612,480,900 x .002= $3,224,962 Estimated Maximum Local Contribution Allowable FYI (The Sum of the Following Two) Required Local Contribution = $ 4,273,074 Additional Allowable Local = $7,231,260 KIB Approved Support $ _10,905,600 Percentage of Maximum 94.80% Amount Below Cap $898,734 Kodiak Island Borough School District FY 16 Budget 04/20/15 PROJECTED REVENUE FY 14 FY 015 FY 16 AU I UAL Winter Hevision Budget LOCAL REVENUE SOURCES: Annual Appropriation 9,881,230 10,090,250 10,090,250 In-hind Services 770,746 815,350 815,350 Use of Facilities 37,162 40,000 40,000 AcademicAthletic Fees 12,220 11,000 11,000 Village Rent 5,000 61000 6,000 Fund Balance Used in Revenue Projection 2,993,330 500,000 500,000 E-Rate Reimbursements 1,542,140 2,195,100 2,195,100 Sub-total Local Sources 15,241,828 13,657,700 13,657,700 STATE SOURCES: Foundation 25,886,052 $26,653,729 $26,547,056 State Military Contract 879,582 879,582 879,582 School Improvement grant Learning Opportunity Quality Schools 80,000 83,445 83,445 Supplemental State Aid - Fixed Costs & Energy 984,642 TRS On Behalf 6,029,686 8,381,534 2,701,065 PERS On Behalf 881,968 1,351,271 318,343 Other State Revenue - Safety& Security 446,329 450,000 Non-resident Tuition Sub-total State Sources 35,188,259 37,799,561 3D,529,491 FEDERAL SOURCES: Impact Aid-Military(thru State) 1,772,157 1,734,947 1,734,947 Impact Aid-Military Spec Ed (1hru state) 54,569 18,000 18,000 Department of Defense 81,778 82,000 82,000 Medicaid Contract Impact Aid-Direct 2,000 2,000 Impact Aid-Special Ed. Sub-total Federal Sources .1 908,504 1,836,947 .1,836,947. OTHER SOURCES: Indirect Cast Factor 106,668 106,000 106,000 Capital Leases Sub-total Other Sources 175;992 106,900 106,9€0 TOTAL RE111=NUE 52,514,583 :53,400,208 46,130 138 .. ..... .. .... Kodiak Island Borough School District 722 Mill Bay Road Kodiak, Alaska 99615 To: Board of Education Through: Stewart McDonald, Superintendent Prom: Roger Studley, CI O Date: April 22, 2015 Subject: Additional information on FY 16 Preliminary Budget In reflection following the Monday BOE Regular meeting April 20, 2015 a question arose regarding Negotiated Benefits. I was not able to provide a very clear response at that time. After the meeting I reviewed and analyzed the entire budget. First, I want to assure the Board that the FY 16 Budget presented is correct for total estimated expenses and revenues. There is no change to the overall budget or the totals for personnel and non-personnel, What I did realize is the FY 13 Winter Revision used in this book was the wrong budget. The total amounts were correct,just the budgeted amounts in various lines were different. I replaced the book presented at the Regular meeting with the correct FY 15 Winter Revision values. These different values caused some differences in the adjustment amounts shown to arrive at the Adopted Preliminary FY 16 budget line totals. While reviewing some of the lines I found that I could allocate benefits and salaries more accurately to the individual sites so you will notice some changes in the line totals, but the overall sections maintained their integrity. Attached is a new Summary Page B2, a new Negotiated Agreements Page B38, a detailed breakdown of all the codes that make up the 360 Benefit line of both the Summary page and the Negotiated Agreement pages. Respect dully Submit# , Roger Studley FY 2015-16 Budget 4/20115 Fund: 100 General Fund Locataon: DISTRICT SUMMARY 2013-14 201415 2015-16 Actual Winter Rev Preliminary Account Description Adjustments 3/16/2015 310 Certified Salaries 14,035,685 14,483,737 702,200 15,185,937 320 Classified Salaries 5,705,207 5,962,778 257,104 6,219,882 330 TEA Agreements 28,785 12,504 12,504 340 Overtime 198,490 583,654 - 583,654 360 Benefits 15,903,466 8,722,191 2,119,356 10,841,547 370 TRS/PERS On-Behalf - 9,732,805 (6,751,315) 2,981,490 380 Housing Allowance 66,735 58,384 - 58,384 390 Moving Expenses --- 49,338 45,318 - 46 318 Subtotal Personnel 35,987,705 39,602,371 (3,672,655) 35,929,796 410 Professional!Technical Service 639,234 795,536 X25,000) 770,536 411 Lifeguards 600 600 600 412 In Kind-Audit 40,000 4D,000 - 40,000 415 In Kind-Mental Health 381,350 381,350 - 381,350 417 In Kind-Data Processing - - 420 Staff Travel!Per Diem 320,452 299,553 8,000 307,553 424 ExtraCurr Travel Reimbursed - - . 425 Student&Chaperone Travel 21,634 18,484 - 18,484 426 Extra Curricular Travel 356,727 262,577 - 262,577 429 Sped Travel - ' 431 Water&Sewer 159,657 169,701 {2,000) 167,701 432 Garbage 177,383 183,632 (1A,123)_ 169,509 433 Communications 1 Postage 2,507,938 3704 (456.558)_ 2,592,146_ 436 Electricity _ 1 627 1,284,174 (189,019) 1,095 i5µ5 438 Heating Fuel -- 1,305,219 1,391,545 (223,744) 1,167, 01 440 Other Purchased Services 828.736 549,384 - 549,384 441 In Kind-Rentals 156.000 156,000 156,000 442 In Kind-Maintenance 444 In Kind-Grounds 110,000 100,000 - 100,000 447 In Kind-Liability Insurance _ 350.000 350,000 - 350,000 449 Student Catastrophic Insurance 3,405 3,405 - 3,405 460 Supplies and Materials 1,653,321_ 1,426.571 (475,137) 951,434 451 Software licenses 30,000 30,000 452 Maintenance Supplies 227,565 (50,000) 177.565 453 Janitorial Supplies 75,334 _ 72,643 - (3,300) 69,343 454 Office Suppli es 3,000 3,000 - 3,000 456 Warehouse Invento Adjustment - _.. - - 458 Fuel Vehicles 32,272 32,772 32.772 481 Tuition - - 490 Other Ex enses 137,935 335,835 W (137,925) 197,910 502 Building m Im vements 106,700 50,000 (35,000) 16,000 503 In Kind Renovations - - - 510 Equipment 2,357,030 27433,806 (1,234.809) 1,204,997 550 Transfers to other Funds 180,000 180.000 - 180,000 Subtotal Non-Personnel 13,364 066_ 13,801,837 (2,807,615) 10,W.2 DISTRICT TOTAL 49,351,771 53,404,208 6 480,270 46,923,938 168udgetBookSiteDetailProposed2_04.20.15 4.21,x1sx B 2 2:55 PM 4/22/2015 FY 2015-16 Budget 4/20115 Fund: 100 General Fund Location. 410 DIW Negotiated Benefits 2013-14 2014-15 2015-16 Actual Winter Rev Preilminm Account Description 2/14/2015 Adjustments 311612015 310 Certified Salaries - - - - 320 Classified Salaries - - - - 330 TEA Agreements - - - 340 Overtime - 405,210 - 405,210 360 Benefits 6,581,575 1,312,038 131,496 1,443,536 370 TRS/PERS On-Behalf 9,732,805 (6,751,315) 2,981,490 380 Housing Allowance 66,735 58,384 - 58,364 390 Transportation Allowance 47,035 46,318 - 46,318 Subtotal Personnel 6,695,345 11,554,755 (6,619,817) 4,934,938 410 Professional l Technical Service - - - 411 Lifeguards - - 412 In Kind-Audit ' 415 In Kind-Mental Health 417 In Kind-Data Processing - 420 Staff Travel!Per Diem 35,000 30,000 30,000 424 ExtraCurrTravel Reimbursed 425 Student&Chaperone Travel_ 426 Extra Curricular Travel 429 Sped Travel - - - 431 Water&Sewer 432 Garbage 433 Communicafions/Postage - - - 436 Electrici - 438 Heating Fuel 440 Other Purchased Services - - - 441 In Kind-Rentals 442 In Kind-Maintenance - - - 444 In Kind-Grounds 447 In Kind-Liabiti Insurance - - - 449 Student Catastrophic Insurance - - - 450 Supplies and Materials - 451 Software Licenses 452 Maintenance Supplies 453 Janitorial Supplies - " - 454 Office Su lies 456 Warehouse Inventory Adjustment 458 Fuel Vehicles _ 481 Tuition 490 Other Expenses 11.527 11,527 M527 502 Building Improvements " 503 In Kind Renovations 510 Equipment 550 Transfers to other Funds - Subtotal Non-Personnel 46,527 41,527 - 41,527 SITE TOTAL 6,741,872 11,596,282 8,619,817 4,976,465 16BudgetBookSiteDetailProposed2 04.20.15 4.21.xlsx B 38 3:12 PM 422/2015 Summary Page B2 Detail of Benefits and On-Behalf 2014-15 2015-16 Winter Rev Preliminary 2/14/2015 Change 3/1612015 361 Health Insurance 5,145,383 610,842 5,756,225 362 Unemployement 30,729 2,610 33,339 363 Worker's Compensation 318,034 21,557 339,591 364 FICA1Medicare 655,784 12,526 668,310 365 TRS 1,578,266 562,986 2,1.41,252 366 PERS 926,035 694,968 1,621,003 367 Hepatitis Vaccine 1,442 - 1,442 368 Not Used - - 369 Other Em to ee Benefits 66,518 213,867 280,385 8,722,191 2,119,356 10,841,547 370 On-Behalf TRS 8,381,534 (5,798,829) 2,582,705 371 On-Behalf PERS 1,351,271 (952,486) 398,785 9,732,805 (6,751,315) 2,981,490 This page details the exact benefits and the budgeted amount that are rolled up to Cade 350,These codes are totaled from the individual site pages. Negotiated Benefits (41 0) Page B38 Detail of Benefits and Can-Behalf 2014-15 2015-16 Winter Rev Preliminary 2/3412015 Change 3/16/2415 361 Health Insurance - - - 362 Unemployement_____ ,363 Worker's Compensation - - 364 FICA/Medicare - - - �365 TRS 899,559 _-__269,868 1,369,427 4 366 PERS 35 352,237)4367 Hepatitis Vaccine - 1,442 366 Not Used - .369 Other Em to ee Benefits 5!0 213,867 272,667 410 ,312,038 131,498 1,443,536 370 On-Behalf TRS 8,381,534 {5,798,829) 2,582,705 371 On-Behalf PERS 1,351,271 X952,486 398,785 9,732,805 (6,751,315) 2,981,490 This adjustment is distributed Into all sites with classified staff.This gives a more true picture of actual expenditures per site.There Is very little movement of classified staff s it is better to have the benefit follow them. This represents the total retirement benefits that have not been allocated to the Individual sites.As certificated staff are hired and placed at the various sites,these dollars will be allocated to the site. The Budget Summary Page(page B 2)shows the total TRS and PERS. 4/23/15 Kodiak Island Borough School District Engaged In Learning, Prepared For Life, KIB/KIBSD Joint Work Session Presentation April 23,2015 Central Office Conference Room Local Contribution Request Presentation Index • Introduction • Student Instructional Program • Budget Summary • Local Contribution request Budget Balancing Strategy • Find cost efficiencies and reduce through the purchasing supervisor's office • Reduce and hold Materials,Supplies,Equipment,small projects for partial restoration with carry over • Use a scalable staffing formula based on enrollment Maintain a balance of 75%to 80%personnel costs to total budget • if personnel cuts are necessary,reduce through attrition first —Next consider reduction of non-tenured personnel Last resort follow Reduction In Force rules of all staff. 1 4/23/115 What is Public Education Fund Balance? • Parts of a budget that cannot be spent to 100%in the first 12 months —Salaries(2%) —Benefits 12%) —In-Kind(+/°5%I —utilities(+/•5%) • Parts that can wait for the next 12 months —Preventative Maintenance(augment with carry over) —Wget Maintenance Projects(fund with carry over) —Materials/Supplies(reduce to carry over/replace with carry over) —Equipment(reduce to carry over/replace with carry over) Spending Plan I • Target to spend 96%of allocated funds on education operations and programs by June 30 • Preserve 2%(about$1M)for Oct.Count • The likely 2%balance due to the 12-month rule to be returned to replace non--personnel cuts to maintain infrastructure I I Responsible Stewardship • Anatomy of a budget(study from 1996 to present) • Last ten years of Budget Balance Carryover • 24 months to spend allocated dollars as intended • 96%by June 30 • 2%for Oct.Count changes • 2%estimated to restore non-personnel items cut to balance the budget 2 4/23/15 FY16 Budget • KIBSD has worked first through a seven year strategy to budget through sustainability • Worked with staff and the community to identify priorities for staffing • Made deep adjustments and staffing changes • Have only increased the budget(without on- behalf)by$237,000 over FY15 Balanced Budget • $5880 BSA and at least FY15 Level KIB Funding • Contingency for potential addition cuts and use of budget balance carry over • We are committed to the children of the Kodiak Island Borough and we will continue to preserve and provide the very best education possible given the state and local support Instructional program Pride.arse€vas in pe—d'na high quality progsarnx to all students • Lnnriaue to wi,c{or ezcellenee in the.Ratings and pa:hways -and far mdents • Dur staf3 and sterden:s continee So shiny despite She sltrnges ai the state and fader®I?reel � chna!Star Ra .. .'•�SScAoolfrcadtl , �,Yo oF3crahnie 15'hanlc�sfar rang •None cfnor scAanlr fall in the 1-2 star range 3 4123115 I Ot M to, f n Identified Needs 0-1da aupport fm inatmcta—1 slarl Ip ordar to anhants Intimettonal pnMU that moats tha n..dR 6f Nil nunfa ^:— de Tc verilcaEly ardF r§Mnlally alFgn AL:in;iruai:¢ral prpgrarsK,12 T.betFer aupp�rt educators in the drUve of inatr::tart To—ta 6 whealve lamnirg Pla JOr-for cur stud-t2 To al'gn dlasria programs,arrd 1uiw fc"nr.art Idr Iaam:ng t-12 Ealabnsh and Implamartt•K-l2 approach to euApart 1hN mar oil arudania ,..�x�¢®itabl€ah silk to*cue pe*tnerahlpx sviFR s.atler:s,pirerf;and cornntunl:p To€denzf;and iMple nt prow.-Ott add-,need-f—s:udenta tc I:cfld x sa:;d IdurdacFn cr a_PPCrt in svfcol. Tnls orou:::crt aridressea the darelnrrecm ct sc�dnria,anti-t�uy=r&,suA:tar.e�srlr9u:e.mnv+ pes3t:ve baM1SVicr. Instructional Program Goals f • Early literacy Focus Al[9.2 students reading by 3'a grade ?- • Integration of Content '' Support rigor of new standards Ile • Industry eapectatlons t �7rj��C • Appllcaton of kno-wied jga and skills • K-12 Alignment of Career Pathways • Multi-medal€earning.cress all content areas ry-� • Social Emotiona€Support • D strict Wide,School wide,Course spec€flit What does it take to get us to our goals? • Multi-year planning dedicated to the vision and mission of the district .. strengthen what Is working — Analyse data and determine needs — Cortinually review programs and make ad)ustment when needed Dedicated teaching and support staff that is focused on the needs cf all students — Data based declsisn making —VervCal and horimntal alignment—cohesive programs a Tri-tiered system of supports — Effective Master Schedules -- High Quality Professional Development —Communsty partnerships 4 4/23/15 The End Game • 5tudent5 who continue to shape Kodiak as they walk out our doors into their future... Our budget supports the instructional program that meets our students' needs. Given limited funding we must prioritize expenses for our kids. Revenue Projection Assumptions used to build the FY16 budget Balanced proposal --Governor's Budget support the HB 278 BSA of $5880 but removed the$686K one-time funds, KiB local contribution was projected at the FY15 level funding,which is$781K below the cap. Potential need to cut an additional$1.3M--$21M —Senate proposed cuts and KIB FY15 level funding 5 4/23/15 Factors Affecting FY16 Budget • Adjustments to Insurance and Retirement TRS/PERS On-Behalf changes • Negotiated increases to Certified and Classified Employees • Anticipated Change in Student Count • One-Time Funding • HB278$50 Foundation Formula Increase Iwaaw MAW ROAM"ac"OL 0%TW T Foundabon Famota "16 L,ewl w."s MM Alrc»k :t( $58F-`•i3 ETE.'3-z3;i SC frs 6+'�� S3 Z3 FC ]ir83 63s`�e+Ef 4�x 0 cm �13f4£ sB ti2 l#IXi C�Ik4 r¢ 1i Su? kg b9.9545'f'81$-!2'i= 69 sE Ffai '.YE.°c� 3?F,Fti,e9Cf.^<b]�71 m4ei {26i% .."fi611i•(ilM°EMP.B.�".BJi �'i r1 k�§n say roxpa zxi:e.€r wzT"Mx ss sa r�e.aae �� css sa.€x ar�.xsa�3 ssg Yn Ak4 SFS 9:z3 2848.{€ f�} .9� 6XV ao�,z3aa+rP9LeYm la3 n Canrvrs,—✓o-¢f®rca M �stw s�rry cvar ka°�ti`xn a..x t: hw.+ae'.deSP¢e(�e[mx.• se..xT� p to eei. rs»s�'sY=xn bm9.wren�veb-e«='so-W t sf.9et 6 ^ ^ u/2q/l5 SIMESIMMEMOMEM Pg�41 7 4/23/15 Solutions for Potential legislative Cuts • Foundation Formula reduction proposed by the Senate will reduce the FF by 47M.Depending on how the cut is run through the foundation formula it could result in: —Cut to KIBSD of$1.3-2.2M • Recommended actions to balance(include combinations of the following) —Fund balance —SOOK for Renewal and Replacement(FY16 fund bolonce to restore) —Return to 2914 Staffing —Eliminate Budget Advisory Committee recommendations Local Contribution • 3une 2014 K38 contriburon 916 mils=510,905,600 • June 2015 9..-16 mils value=$16,992,000 S10,905,6ao — 5781,305 below the cap witt€nut nne-rime funding — Cash Contribution 510 090,250 In LVnd 5815 KO • 510,905,600 — Cash Con1rbution$9,940,250 I,kmd 5965,350 SaddiSiana€P—Idlnce D116 AEaes:menl Mrd Treatment Perzonno) • $11,686,908 — Lash Contribution 510,721,550 • PO's 8365,95A{AddiA'onsi Pravidencc brae AcsezEn:ent and Treatment PEFEnnneiE • KIBS❑and KIB to discuss In-Kind mntrlbuticn on April 23 8 � Kodiak Island Borough School District 722 Mill Bay Road Kodiak, AK 99615 Office of the Superintendent (907)481-6200 April 23, 2015 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 FY 16 Budget at their Regular Meeting of April 20, 2015.This action was taken in order to meet the requirement of the Borough Code of Ordinances, Section 3.I5.030, Budget and Capital Program, Item B., which 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." When the FY 15 budget timeline was adopted by the Board of Education in December 2014, 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 is still under consideration by the legislative body. The budget approved on April 20, 2015 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 $50 per Adjusted Daily Membership which would increase the Base Student Allocation(BSA)to $5,880. The District also assumed that the one-time funding of$686,652 (previously allocated)would not be a part of our funding for FYI 6. These assumptions provided for a maximum allowable local contribution from the Borough of$11,686,908. The Board of Education approved the FY16 request of KIB's local contribution minimum amount of $10,905,600, which is level funding from FY 15 local contribution. FYI level funding is $781,308 below the maximum allowable cap(FYI 5 funding was based on a mill rate of 9.16 mils, which equaled $10,625,000 plus$280,600 ofvehicle registration tax. In this year's valuation, 9.16 mils would be $10,980,300 plus an estimated$280,000 of vehicle registration tax totaling$11,260,300. This figure would be $926,608 below the cap). This minimum local contribution along with assumed state and federal funding provides for a balanced FYI budget. If the Borough were to fund KIBSD up to the:maximum allowable cap, the District would be able to restore: • Two English Language Acquisition Program,teachers-$170,000 • One instructional support coordinator- $85,000 • One KHS general education teacher to support interventions-$85,000 • One special education support coordinator-$85,000 • One half-time elementary art teacher- $42,500 • One community schools/auditorium position$55,000 • Professional development$258,500 Currently the state legislature has not approved a final state contribution for education. It is possible that we could receive a 4.1 percent reduction in the foundation formula,which would require additional cuts to the school district operating budget of$1.3 million to $2.2 million. The uncertainty of the potential reduction is due to how the multiple calculations in the foundation formula may be impacted. There is some indication this reduction may return us to FY14 BSA funding of$5,580. However, a 4.1 percent decrease to the BSA is actually $5,639. Additionally, FY14 funding correspondence student multiplier was 80 percent of the BSA instead of the current 90 percent. If this $47.6 million reduction to the foundation formula is applied in any way to the school size factor, we could see a reduction of as much as $2.2 million, The District has prepared a list of potential cuts that will be required to balance the budget up to $1.3 million, which includes $500,000 in equipment and$800,000 in personnel. In the event the state cuts the $47.6 million, the School Board will hold a Special Meeting to address the changes to the budget. In the event the foundation formula is reduced, the maximum local contribution would be $11,383,042. At FYI level funding of$10,905,600,the local contribution would be$477,442 below the cap. A KIB/KIBSD joint committee has been formed to create a new in-kind contribution agreement. Providence Kodiak Island Counseling Center has requested funds for two drug and alcohol assessment/treatment counselors to be included in in-kind contribution in FYI 6.In FYI the local cash contribution from the Borough was $10,090,250 with in-kind of$815,350. The inclusion of the additional mental health counselors would result in a local contribution request of$1 1,055,600 including a cash contribution of$10,090,250 with an in-kind of$965,350 for FY16. Should you have any questions or concerns regarding our budget information please contact ChiefFinancial Officer Roger Studley at 481-6105. Sincerely, Stewart McDonald Superintendent FY 2015-16 Budget 4120115 Fund: 100 General Fund Location: DISTRICT SUMMARY 2013-14 2014-15 2015-16 Actual Winter Rev Preliminary Account Description 2/14/2015 Adjustments 3/16/2015 310 Certified Salaries 14,035,685 14,483,737 702,200 15,185,937 320 Classified Salaries 5,705,207 5,962,778 � 257,104 6,219,882- 330 TEA Agreements 28,785 12,504 - 12,504 340 Overtime 198,490 583,654 - 583,654 360 Benefits 15,903,466 8,722,191 2,119,356 10,641,547 370 TRS I PERS On-Behalf - 9.732,805 (6,751,315) 2,981,490 380 Housing Allowance _-_ 66,735 58,384 - 58,384 390 Moving Expenses 49,338 46,318 - 46 318 Subtotal Personnel 35,987,705 39,602,371 (3,672,655) 35,829,716 410 Professional/Technical Service 639,234 795,536 (25,000) 770,538 411 Lifeguards 600 600 - 600 412 In Kind-Audit 40,000 40,000 - 40,000_ 415 In Kind-Mental Health 381,350 -. 381,350 - _ 381,350 417 In Kind-Data Processing - - ' 420 Staff Travel I Per Diem 320,452 299,553 8,000 307,553 424 ExtraCurr Travel Reimbursed - - 425 Student&Chaperone Travel 21,834 18,464 - 18,484 426 Extra Curricular Travel 356,727 262,577 - 262,577 429 Sped Travel - - " 431 Water&Sewer - 159.657 169,701 (2,0001 167,701 432 Garbage 177,383 183,632 J14,122L 169,509 433 Communications 1 Postage 2.507,938 3,047,704 (455_5�58) 2,592,146 436 Electri 1,209,627 1,284,174 (1891019) -» 1,095,155 438 Heating Fuel 1,305.219 1,391,545 (223,744) 1,167,801 440 Other Purchased Services 828,736 549,364 549,384 441 In Kind-Rentals 156,000 156,000 - 156,000 442 In Kind-Maintenance - - " 444 In Klnd-Grounds .- -- 110,000 100,004 100,000 447 In Kind-Liabili Insurance 350,000 350,000 - 350,000 449 Student Catastrn hic Insurance 3,405 _3,405 - 3,405 450 Supplies and Materials 1,653,321 1,426,571 _X475,137) 951,434 451 Software licenses - - 30.000 30,000 452 Maintenance Su lies 250,312 227,565 177,565 453 Janitorial Su lies 75,334 72,643 (3,300)_ 69,343 454 Office Supplies 3,000 3,000 - 3,000 456 Warehouse Inventory Adjustment -" - - - - 458 Fuel Vehicles 32,272 32,772 - 32,772 481 Tuition - - 490 Other Expenses 137,935 335.835 (137,925) 197,910 502 Building Improvements 106,700 50,000 (35,000)- 15,000 503 In Kind Renovations - - - 510 Equipment 2,357,030 2,439,806 .- (1,234,809) 1,204,997 550 Transfers to other Funds 180.000 160,On0 - 180,000 Subtotal Non-Personnel 13,364,066 13,801,837 (2,607,615) 10 994 222 DISTRICT TOTAL 49,351,771 53.404,208 6,480,270 46,923,938 168udgetBook5iteDetailProposed2 04.20.15 4.21.xisx B 2 2:55 PM 412212015 v H a C) CD CN q ¢ a vNi O +f c v n w LL 75 CA ZP � ¢ a c c •� � i q i � 2 N A� a V v %v c � E p r OD c m c bQ C rn DO o T ry a p — 6 o rc W LL H w N r a N cc t 14 mi d N W N d LL 8 [Qto 114 CA CK to Ln 1f! M 4 r fi C a cts a — (a LL E N N N C3 $ N ca (� L or r� THE STATE Department of Education tit------ � & Early Development of 1L1SJA SCI 1001, FIN. ANC;E & FAC1LI ILS 801 Wesf 1a S1reel,5uite 2DO Got E:xtvotz B1.>uz, WAt.t.�u Yv BOX 114500 AJ'As Juneou,A{asku 99'x311-4.5fJD TofBphoj-,e:907,465.8679 Foxy Y07.463.5279 L-i7iail� Elizok�:=llo,h�uciehnor�§'olo,kCt gcw April 17,2015 Stewart McDonald, Superintendent Kodiak Island Borough School District 722 Mill Bay Road Kodiak, Alaska 99615 Dear Mr. McDonald: This responds to your submittal of capital improvement project(CIF)applications received April 3, 2015. Following an authorization by the legislature for debt reimbursement, the Department of Education & Early Development (DEED) accomplishes two administrative actions,The first is to approve projects;the second is to authorize projects for bond indebtedness and reimbursement. Project approval occurs when an eligible scope and budget have been defined. Project authorization occurs when certified election results are provided establishing voter approval and a project agreement is signed. Based on these provisions,the projects have been determined eligible in both scope and budget under AS 14.1 1.100(a) (16) and are approved as listed below. In addition, since certified election results have been received from the borough's October 7, 2014 election, DEED will begin project agreement preparation. -- Project Title Approved Approved Reimbursement Reimbursement Amount Rate Roofing Replacement—2 Schools $1,367,248 70% East Elementary School Renovation $1.592,84I 70% Elements Flooring Replacement—2 Schools $813,498 70% Peterson Elementary School Boilers and Controls $1,019,428 70% Kodiak Middle School Fire Alarm, HVAC and Elevator Controls Replacement $2,035,193 70% Flooring Replacement--3 Schools $383,489 70% Site Paving and UST Replacement—2 Schools $1,797,829 70% Playground Replacement—6 Schools $668,099 70% UST Replacement—3 Schools $552,375 70% TOTAL $10,230,000 If you have any questions, please feel free to contact Kimberly Andrews at 465-1858. 5incerel , Eliza eth Nudelman Director cc: Robert`fucker, Director of Engineering and Facilities, Kodiak Island Borough Gregg Hacker, Maintenance and Operations Director, Kodiak Island Borough School District Various Scenarios for Calculating Budget Capacity and Local Contribution Scenario Description Total Revenue Difference Below From Adopted Maximum Bud et 1 Budget built with HB278 Full Increase $ 46,923,938 $ 781,308 to $5,880 BSA, W14 One-time funding, Correspondence of 252 2 Cut $47.6M (4.1%) from BSA = $5,639 $ 45,602,783 $ (1,321,155) $ 477,442 3 Cut $47,6M to BSA = $5,639 and $ 44,841,518 $ (2,082,420) $ 302,351 reduce Correspondence to 102 4 Full BSA with 102 Correspondence $ 46,130,138 $ (793,800) $ 598,734 KODIAK ISLAND BOROUGH/SCHOOL DISTRICT BOARD JOINT WORK SESSION Joint Work Session of: L-v, i Please PRINT your name Please PRINT your name Z-LA r je4ch S40^4 �