Loading...
2013-01-31 Joint Work Session - School Board Kodiak Island Borough Assembly /School Board Joint Work Session Thursday, January 31, 2013, 6:30 p.m. — 7:30 p.m. Borough Assembly Chambers Joint work sessions are informal meetings of the Borough Assembly and School Board where elected officials discuss issues that affect both Borough and School District. 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 meetings. CITIZENS' COMMENTS (Limited to Three Minutes per Speaker) ITEMS FOR DISCUSSION 1. KIB School District FY2014 Budget Update 2. State School Funding 3. High School Construction Update 4. Schedule Next Joint Work Session Assembly Joint Work Session Packet January 31, 2013 Page 2 of 100 Kodiak Island Borough School District Performance Budgeting Handbook FY 2014 9,4,1 ,Lr ittz74-srsty st,„,,ligirc :k 4 Citist 'OS 413/4 ;;ZC:Tt= ar:W4 ~rad 07kW ;AafOfi atta;P ;:::;:rkitema jr4 4 1:-.4,4:4; 4 41;agezaCittic , :e. ; „gilTiingit;fee a:;,.2 . k. :tat; :leer ttroi Vet. e January 2013 Assembly Joint Work Session Packet January 31, 2013 Page 3 of 100 SUPERINTENDENT'S MESSAGE The Kodiak Island Borough School District Performance Budgeting Handbook is an instrument to increase community understanding and involvement in the budget development process. Our performance based budget process is student driven. Starting with our district needs assessment; data is collected and analyzed from student performance measures as well as community and school surveys. The needs assessment then informs our education plans, from facilities preventative maintenance schedules to district student instruction improvement plans. Collectively these plans constitute our comprehensive education blueprint. From the blueprint, we work with the community to strike a balance between the non- negotiable student performance needs and community priorities. The result is the creation of targeted goals. Our strategic goals and initiatives promote the learning, safety and wellbeing of all students. The information within our strategic documents identifies what is expected of students, school staff, and the community. With these pieces in place, our budget is then developed to ensure that adequate resources are available to support the education of every student. We thank the KIBSD School Board, our district administrators, staff and community members for working together to meet the needs of our children. We are the Kodiak Island Borough School District where all communities play essential roles in education and all success is • measured one child at a time. Sincerely, Stewart McDonald Superintendent Kodiak Island Borough School District Assembly Joint Work Session Packet January 31, 2013 Page 4 of 100 CHIEF BUSINESS OFFICER'S MESSAGE Budget development can seem complex and overwhelming for someone who is not familiar with school finance. This common misconception can restrict public input. h is our job as administrators, to clarify budgets and engage community members. To help achieve this objective and create a more open process, KIBSD's administration has incorporated a budgeting framework process developed by Douglas Business Management Services to compile the Performance Budgeting Handbook. This handbook is intended to be a useful tool for the public. Material within this document will help the general public extract answers to questions such as: what generates funds for the school district, and how does the district distribute funding to schools in an equitable manner. With that objective in mind, attention is directed to a few important sections of this handbook. > Introduction: describes how the needs of the district are tracked, identified, and rolled into the strategic plan. Since the strategic plan drives the budgeting process, this section is an important precursor to the "nuts and bolts" of specitic line item detail. > Budget Process: this section explains the different ways in which interested community members can interact with the District during public forums or on -line surveys /discussions. Also, detailed within this section, is the budget calendar. The budget calendar lets community members know when strategic planning sessions and budget hearings will be taking place throughout the year. Student Enrollment: it should come as no surprise that the District receives funding based on the number of pupils served. This particular section will highlight how the District estimates its student enrollment for an upcoming year, and how that projection impacts state aid and local contributions. > General Fund: It's important to know where you are before you decide where you want to go. This financial briefing helps stakeholders assess the current financial condition of the District, prior to planning for the upcoming year. The Budget provides the framework for the operations and objectives of the district. It is the district's blueprint and establishes foundational direction for the school year. KIBSD strives to align its resources in accordance with the mission and vision of the community as determined through the Needs Assessment and Strategic Planning efforts. Continuous monitoring of student achievement and other indicators is done Throughout the year to ensure that that progress is made. Sincerely, Lisa Pearce Chief Business Officer Kodiak Island Borough School District Assembly Joint Work Session Packet January 31, 2013 Page 5 of 100 KODIAK ISLAND BOROUGH SCHOOL DISTRICT PERFORMANCE BUDGETING HANDBOOK TABLE OF CONTENTS Introduction Budget Foundation Annual Timeline 3 Budget Cycle 4 Mission 7 • Vision 8 Values 8 Learner Expectations 9 Board Goals 10 Strategic Initiatives 11 District Administration Organizational Chart 12 Departments 13 Schools School Administration 15 School Initiatives 16 Building Capacity 17 Budget Process Public Input 18 Budget Calendar 19 Relevant Statute, Code & Policy 71 Input Recommendation Form 22 Enrollment Projecting Enrollment 23 OASIS 34 Historical Student Enrollment 25 Staffing Formulas Overview 26 High School / Middle School Staffing ' Elementary School Staffing 78 K -12 School Staffing 79 General Fund Revenue Budget ZO Expense Budget .. .. 'I Fund Balance .. 32 Supplemental information Appendix A: Foundation Formula 33 Appendix B: Fund Accounting 34 Appendix C: Glossary of Terms 36 Appendix D: Basic Accounting Principles 42 Assembly Joint Work Session Packet January 31, 2013 Page 6 of 100 INTRODUCTION BUDGET FOUNI)A'I'ION The Kodiak Island Borough School District's budget process focuses on continuous improvement by reevaluating where it's at each year. The process starts by aligning and organizing all of the District's plans. Blueprint The District creates and monitors plans for technology, English language learners, professional development, school & district improvement, special services, curriculum review, gifted & talented programs. etc. When amassed, these plans represent a very large "instruction manual" for the services KIBSD offers year -in year -out. Commonly referred to as the District's Blueprint, these plans are updated throughout the year. With the Blueprint effectively in place, the start of the school year brings about test results and data from the previous year. Needs Assessment KIBST) conducts a needs assessment based on data collected from both formal and informal measures. The raw data comes from surveys and test results such as: School Climate Survey ✓ Students are surveyed about how they perceive the overall climate of their school. Positive school climate indicates that students feel safe, have confidence in their school leadership, and are experiencing an environment where they can take educational risks. Adequate Yearly Progress (AYP) • ✓ Adequate Yearly Progress is the federal target that all school districts must meet every year. The state and federal departments of education set the level of proficiency for schools to meet, with the ultimate target of 100% students reaching proficiency in 2014. High School Graduation Qualifying Exam (1- ISGQE) ✓ The HSGQE is an exam that high school students start taking in the tenth grade and can retake until they pass all three sections. Passing the HSGQE is a prerequisite to obtaining a high school diploma in Alaska. Standards Based Assessments (SBA) ✓ Every year the Kodiak Island Borough School District participates in various exams that are mandated by state and federal departments of education. The SBA is a criterion - referenced assessment and it determines student proficiency on state mandated standards. Individuals with Disabilities ✓ The Individual with Disabilities in Education Improvement Act (IDEA) requires each state to report on progress in various areas of special education programming throughout the district. 1 Page Assembly Joint Work Session Packet January 31, 2013 Page 7 of 100 INTRODUCTION Terrallova ✓ Fifth and seventh grade students, district -wide, take the Terrallova. assessment. The assessment measures subjects such as reading, writing, math, science, and social studies. The Terrallova is a recognized reference assessment because it provides a comparison to how students are performing in these subject areas nationwide. Limited English Proficiency ✓ Students with Limited English Proficiency are measured by the State of Alaska each year to determine if they are making progress with their acquisition of the English language. Reading Data ✓ Dynamic Indicators of Basic Early Literacy Skills (DIBELS) help teachers and students understand how well students are decoding words. This fundamental skill enables students to read with fluency which is a precursor skill for reading comprehension. ✓ Scholastic Reading Inventory (SRI) assessments help teachers find out how well students understand the content of the books they are reading. Most KIBSD library books are color coded to indicate the reading level of the book. SRI testing occurs three times per year. Strategic Planning The Strategic Planning process begins in October of each year and runs through the month. District Administration holds open community forums that are meant to provide two -way communication. Needs assessment information is distributed to commumity members, while the District hears from key stakeholders in the education process. The strategic planning process targets parents, local taxpayers, community leaders, and service groups. • Needs Budget Assessment Blueprint Strategic Plan 2(Page Assembly Joint Work Session Packet January 31, 2013 Page 8 of 100 INTRODUCTION 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. District Plans Needs Assessment Strategic Planning (Blueprint) September October Enrollment Projection Budget: Handbook School Plans & Due Distributed > Budgets Developed November 5 November Nov / Dec • v Preliminary Budget Revise Preliminary Presented to Board of Budget as Appropriate Education > Budget Hearings (Legislative Changes, January Health Insurance, etc) 1' School Board Assembly to Approve Budget Due to Approval Local Contribution DOLED April May July 15 3IPage Assembly Joint Work Session Packet January 31, 2013 Page 9 of 100 INTRODUCTION BUDGET CYCLE Each year, the Kodiak Island Borough School District is busy managing budgets for three different fiscal years. It is important to take this into consideration when examining the District's budget cycle, as budget management can otherwise seem overly complex. The budget cycle process can best be explained by breaking it down to chronological events that take place every year. Each budget identified below begins with July I, the first day of the fiscal year, as the basis point. Prior Year Budget The Board of Education accepts audited financial statements in either October or November. While no official action is taken on the prior year budget, the financial statements present the adjusted budget against actual revenue and expenditures recorded in a given year. The financial statements provide the public with the most comprehensive information on the District's financial position for the year ending June 30 11 '. And, because the financial statements are presented in accordance with GASB, a detailed explanation of budget adjustments throughout the fiscal year can be found in the Management Discussion & Analysis or MD &A. These statements, representing the culmination of approximately two years of activity, are the final report relative to the fiscal year noted in the report. Figure I: Activity cycle for prior year budget Current Year Budget N - By July the current year budget is in place for o a the fiscal year that tuns July Ito June 30. While j this budget was approved prior to July 1, the A nnual first official action taken on it occurs after the Jelly twenty day October student count period. July The board approves the Winter Revised Budget during December or January of the current year. Adjustments to this budget reflect preliminary Foundation revenues from the State of Alaska through the Department of Education and Early Development (DOEED); this preliminary adjusted appropriation takes into account the reported student data from the October twenty day count period. Similarly, the expense side of the budget is adjusted to account for current staffing and school site budgets based on student enrollment at each school as well as current spending plans of non- 41Pagc Assembly Joint Work Session Packet January 31, 2013 Page 10 of 100 jo t INTRODUCTION personnel monies. School and district -wide administrators are responsible for adjusting their non - personnel budgets to reflect their spending plans. A second revision of the general fund budget takes place during March or April. By this time, KIBSD is usually notified by DOEED as to what the Final Foundation amount will be for the current fiscal year. Because DOSED must reconcile the reported student count for all districts, duplication of data does occur. For instance, the same student may be reported by more than one district because that student's family moved during the count period. All reporting issues are reconciled at the State level, which then results in the determination of Final Foundation amounts. The Spring Revised Budget is meant to further align spending plans to available balances within administrators' non - personnel accounts. It's an important management exercise as the district heads into the final months of the fiscal year. By this time of the year, most non - personnel spending has already occurred. The Final Revised Budget cleans_s, Student up, so to speak, the overall general July 1 Count fund picture as the District moves (October) closer to its annual audit. This revision is approved by the BOE l �` in either June or July. This revision will take into consideration all of the expenses for the year; including the Final District's accrued payrolls Revision Winter (contract payments that teachers Revision (year End) elect to continue through July and August). jos N t , y 5 eb Figure 2: Activity cycle For current ) Spring om.. year budget Revision _ Subsequent Year Budget 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 strategic planning forums. These strategy sessions are grounded on a comprehensive needs assessment incorporating 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 establish a starting point for further development and /or revision of strategic initiatives. This activity and input from various stakeholders highlights the continuous improvement component for the District's annual budget. 5 Pagc Assembly Joint Work Session Packet January 31, 2013 Page 11 of 100 INTRODUCTION In January, a preliminary budget is presented to the board of education. The preliminary budget is set based on 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, several budget hearings are held for further community input. In April, the school board approves the budget to be presented to the Borough Assembly. The Borough must approve an annual appropriation to Student KIBSD within thirty (30) July I Count days per AS 14.14.060. If (October) the local appropriation is ' t. 4, \ different than the amount \ of requested funding, the school board will take action in June to approve Borough Projected Kcal Iineollment an adjusted budget before Contribution Due it is submitted to DOEED. (May) (NOVCniber) More information about • the budget calendar can he f found on page 20 of this handbook. not, i Appmvcs Preliminary Figure 3: Activity c cle Budget Budgc for subsequent year budget (:sp ; (budget is due to DOLED by July I S) 6 Pf, Assembly Joint Work Session Packet January 31, 2013 Page 12 of 100 INTRODUCTION MISSION The Kodiak Island Borough School district, in close cooperation with our diverse island co mmunity, exists to provide an educational program of the highest standard that empowers a ll students to achieve personal and academic excellence while developing their full potential as responsible, productive citizens. MISSION FLOWCFIART I ISSibfi K �. eIC1P S s_ ^� V61 C{'aOO O &e aI' flfeJ'1 S vls - 9:Sehellindiiii Witt T 5 y Si i'b { Z 7jPag Assembly Joint Work Session Packet January 31. 2013 Page 13 of 100 INTRODUCTION 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 learning. 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 leant. i 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. ➢ Excellence in schools must be developed through high standards and high expectations. >- Students must demonstrate achievement of District - approved standards to graduate. • Students need opportunities to experience success and to build self- esteem. i- Success of students is measured in a variety of ways. SIPage Assembly Joint Work Session Packet January 31, 2013 Page 14 of 100 4 . INTRODUCTION LEARNER EXPECTATIONS > Possess a broad knowledge base Communicate effectively > Use technological skills ` > Think logically and critically > Explore creative talents > Accept responsibility for personal and economic well -being > Be a responsible citizen > Enthusiastic learner 91Page Assembly Joint Work Session Packet January 31, 2013 Page 15 of 100 INTRODUCTION 2012 -2013 BOARD OF EDUCATION GOALS ➢ Increase student achievement ➢ Promote fiscal responsibility through improved efficiency ➢ Complete new high school facility • Prepare students for transition to life after high school ➢ Enhance student learning in STEAM (science, technology, engineering, arts and math) through professional development Tor teachers • Promote the Assets Framework to support student success through family and community involvement ➢ Promote positive communications with local, state, and federal policy - makers Goals updated December 15, 2012 101Page Assembly Joint Work Session Packet January 31, 2013 Page 16 of 100 INTRODUCTION STRATEGIC INITIATIVES In the Classroom I. Provide professional development in mathematics instruction for teachers K -12 2. Increase opportunities for accelerated math instruction for students in grades 6 -12 3. Increase student opportunities and interventions in reading, writing and mathematics. 4. Complete curriculum alignment with Alaska's New Standards (Common Core) 5. Provide professional development for teachers and training for parents to support students' study skills and motivation to learn including implementation of Youth Employability Skills. 6. Provide accelerated academic opportunities for students at secondary levels as necessary for college preparation. 7. Enhance science instruction through professional development for K -8 teachers and by providing increased opportunities for active learning in science for all students, 8. Students will have internship experiences in an array of STEAM professions in the community 9. Support a positive first experience for primary students with attention to class size targets and actively teaching Positive Behavior Expectations. 10. Continue to support student learning in the arts. 11. Identify and seek funding to initiate CUE offerings as needs are identified, In the School 1. Seek both funding and partnerships in providing before and after school programs and activities for students. 2. Plans for KMS /KHS and Rural School Advisom periods will be reviewed and enhanced through collaborative planning with teachers and counselors and should address not only academic and career education planning, but also substance abuse and bullying concerns. 3. Conduct review of climate and connectedness survey results in a community forum. 4. Collect data regarding incidents of substance abuse, bullying/harassment, and other conduct concerns and convene a community forum to address concerns as a community in conjunction with community partners. In the District 1. As part of scheduled program review, KIBSD will implement a systematic program evaluation protocol to determine effectiveness of programs. 2. Having reviewed school policies and handbooks in 2012 -2013, KIBSD will communicate consistent expectations regarding positive participation in learning opportunities in schools, how to build positive relationships with others, and how to develop skills for a healthy life. In the Community I. KWRAC will be the prime communicator regarding workforce needs with KIBSD. 2. KIBSD will build on actions initiated by the Community Engagement Summit 2012 and will facilitate community engagement in: Volunteerism in schools, Parent and community learning opportunities and Support for the Developmental Assets for Youth. 11 (Page Assembly Joint Work Session Packet January 31, 2013 Page 17 of 100 It KIBSD ADMINISTRATION KIBSD Organizational Map ' s ■ 2012.2013 l • Board of s N Education c Superintendent ..;:>(-- 7" i hlef BJsme�s, -. -. Asstslani' Supe inienderit✓ Of(rer ; rector of , y ��' -7 Facilities y r - / utrcMOF O Y � iechna `la of specui x ^ '' Op /� 'V r 3es ,• E /� Director at' s4\ ( Schools Avrnmhng/ =rr a, t / Central Support Staff " \/ - 1 / Operational Support Staff \ Administrative Assistant to the a0E Maintenance and Operations Communicators Coordinator Insttuctional Services Staff - ;,ustodial Services ri Executive Secretary Ccrrculum Coordinator c Bcsmess office Mathematics orna aster S ervkes TE Goaroma'or , - Secretary to the ASS stant Lperirterdent, . Technology C Community Schools ederal Programs Secretary - S at •rites ecreta -'\ . , CentralAd minis tratton 3012 -2013 Stewart McDonald Superintendent Marilyn Davidson Assistant Superintendent Don Zundel Director of Instruction Krista McGuyer Director of Special Services Steve Doerksen Director of School and Student Services Lisa Pearce Chief Business Officer Gregg Hacker Director of Facilities Vickie Kelly Director of Technology Cassee Olin Director of Accounting 12 [Page Assembly Joint Work Session Packet January 31, 2013 Page 18 of 100 KIBSD ADMINISTRATION DEPARTMENTS Office of the Superintendent The Superintendent is the chief executive officer and educational leader of the District. 1 -Ie /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: > 2l Century technology initiative (student access) > Strategic planning process (opening lines of communication between District and community) > Budget development process 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: Revision of classified job descriptions > Revision of certificated job descriptions i Revision of certified evaluation document Instruction The Instruction Department manages curriculum review for major concept and • professional development opportunities for all faculty and staff members. The office utilizes both general fund and grant monies to carry out this charge. Current Initiatives: > Standards Based Instruction combined with Pinnacle > Math recovery program > Professional development focus on 2I Century Technology Project Business Department The Business Department is responsible for all functions of the District's financial operations including: accounting, payroll, accounts payable, accounts receivable, risk management, employee benefits, fiscal audits and reports, budgeting, enrollment reporting, cash management, student activity accounting and other fiduciary funds. Additionally, the Department is responsible for educating and advising stakeholders on legislation affecting school funding. Current Initiatives: > Revamping budget process and documentation • Software conversion / implementation of Alio & Alio Intelligence r Identifying and improving workflow for key business functions within the District 13IPage Assembly Joint Work Session Packet January 31, 2013 Page 19 of 100 KIBSD ADMINISTRATION Maintenance & Operations This department is responsible for the District's maintenance of buildings, technology and network administration, food service, pupil transportation, and custodial services. Current Initiatives: > Technology overhaul > Advancement of the Kodiak High School restoration and expansion project > Improving district facilities • Conservation of energy Federal Programs Federal Programs is responsible for the compliance, assessment, and satisfying overall objectives and mandates outlined in the Department of Education's consolidated title programs. Current Initiatives: > No Child Left Behind State audit and alignment with guidance > Migrant Education services update > Aligning all educational plans with common district goals Assessment Closely tied to the District's Federal Programs Department, the Assessment Department is responsible for District -wide tracking of student performance through both formal and informal measures. Current Initiatives: > Data analysis utilizing iPad technology > Comprehensive needs assessment le Distribution of evaluation results district -wide and through district annual update Special Services District -wide services including: occupational and physical therapy, cognitive learning disabilities, school psychology, mental health counseling, intensive needs students, life skills, and pre- school development. Current Initiatives: > Lindamood -Bell cognitive reading intervention > Response to Intervention program revamp partnering with school psychologists School and Student Services This department is responsible for the District's safe and drug -free schools initiative; partnering with various community groups; and collaborating with public safety officers. The department is also manages musing services district -wide. Current Initiatives Wellness r KIDSS (Kodiak Initiative to Develop Safe Schools) that includes P1315 i Increased collaboration and articulation with community agencies in the area of mental health and positive behavior for students: Alcohol. Meth, Suicide Forums; ASSIST suicide prevention trainings. Youth Risk Behavior Surveys, School Climate and Connectedness Survey 14IPage Assembly Joint Work Session Packet January 31, 2013 Page 20 of 100 KIBSD SCHOOLS SCHOOL ADMINISTRATION Yra, sue, "`:,e _ mss. l L~� . "� ,�-t' '^r-w arn-n "?` -'�,�, zi f' . , b �' A ' Afo l ,'v . . 4, � � t A "` a.. C" 0 j r ' „?x, 4 RSnger 8kr ¢* y ±'�t' IN Lauer " -` r "f s - 00 - ` _ , Ko s la J 4* ". a .�. ` ' ` r -� pp .� Xh $ k'1 � � � e 3 r « J;c++ � z a �.:� ter-4g:- 1 " x a sh OCd Nflrtlw �� � �" '"r� " Qe �� v - ` . t S m `eg '.c e 5 O ff �4 6 '=^ r, t tN se v -, z.°"r ' ,. =s a�' �. -. YN `s, �>� - Fro grc w 3 �xs '€ E rh '. '` `.. r ig .- -e :w Z ,�'zta "d' a �", _..r. .,., a ., .,.->••.3',, ,. ,; s M �>k -e..., Rte°;, �.r u , The Kodiak Island Borough School District provides educational opportunities to over 2,500 students at 14 schools sites on the Kodiak Island Archipelago. Located in the Gulf of Alaska, the remote location of the District can create unique challenges for administrators and teachers alike. Nevertheless, KIBSD prides itself in delivering quality education tifip -eight de north of the equator. -. School Adnimis ration 2012 -2013 Bill Watkins t Dctor of Secondary Educ at i on Dawnn Catt {Ass P rincipa conda l, Kodiak High School Ron Bryant Principal, Kodiak Middle School Kendra Bartz _ i Assistant Principal. Kodiak Middle School Kathy Powers Principal, East Elementary Angie Chervanek Principal. Main Elementary Jane' Keplinger Principal, Nor Ementary Beth Cole Prinei Jal. Peterso Star n Elem Phil Johnson I Principal. Rural Schools l 15IPage Page 21 of 100 Assembly Joint Work Session Packet January 31, 2013 KIBSD SCHOOLS SCHOOL INITIATIVES Kodiak High School > Reduction in high school dropout rates and increase student's enthusiasm for learning 9 Improvement in postsecondary success > Close gaps in achievement among student socio- economic, racial, and ethnic groups Kodiak Middle School > 16 Characteristics of Highly Effective Middle Schools r Implementation of Navigator / Ramp Up Math Intervention Program i Continued Professional Development in the Step Up to Writing Program and the Connected Mathematics Project Town Elementary Schools (East, North Star, Main & Peterson) > Lindamood -Bell intervention in reading > Math recovery project (Strength in Numbers) ➢ Standards Based Instruction through the utilization of Pinnacle Software i 21 Century classroom (technology integration into instruction) Rural Schools > Kodiak Initiative to Develop Safe Schools (KIDSS) implemented in small schools island wide 9 Providing Highly Qualified instruction in our secondary Math, Science, and Language Arts either virtually or on site > Create and deliver authentic Career and Technical Education (CTE) Programs in small schools in partnership with Kodiak I -Iigh School, Native Corporations, local Tribes, local businesses, and Kodiak College 16 1 P a g e Assembly Joint Work Session Packet January 31, 2013 Page 22 of 100 KIBSD SCHOOLS BUILDING CAPACITY Current % Area School Name Configuration Capacity Enrollment Capacity Kodiak . Kodiak High 9 -12 1 980 1 754 I 76.94% Kodiak Middle 6 -8 I 440 I 488 I 110.91% East Elementary K -5 360 ' 298 I 82.78% 1 Main Elementary K -5 330 23_7 71.82% I North Star Elementary _ K -5 330 232 70.30% Peterson Elementary K -5 370 239 64.59% Rural Sites Akhiok School K -12 . 50 20 40.00% Chiniak School K -10 I 50 12 24.00% I Danger Bay School K -12 10 0 0.00% Karluk School _ K -12 50 12 I 24.00% I Larsen Bay K -12 120 12 10.00% I Old Harbor K -12 F 60 i 35 58.33% Ouzinkie K -12 100 I 43 69.11% Port Lions K -12 130 I , 23 I 17.69% • Instructional space for the Gerald C. Wilson Auditorium is shared between Kodiak High School arid Kodiak Middle School. Because student capacity figures were calculated when attributing the auditorium's shared space to the high school, the percentage of capacity for KHS is slightly understated while the percentage of capacity for KA'lS is slightly overstated To calculate building capacity, per student baseline allocations were based on the recommendations presented by DOEED's Bond Reimbursement and Grant Review committee in a 2005 briefing paper. These final recommendations were as follows: A 114sf/student elementary (1-4s0 • 165sf /student secondary ( +8s1) • ➢ Inclusion of 6 111 grade as secondary space in middle school Since the building capacities stated above are formula driven and do not account for insufficient or outdated designs, KIBSD administration believe that the theoretic capacity of 980 students for Kodiak High School is overstated. KI-IS was initially constructed to house approximately 500 students and has since undergone renovations to accommodate additional programs /students. While overall square footage for the building has increased with these renovations, the amount of instructional space available to support today's programs is inadequate. 17Pae Assembly Joint Work Session Packet January 31, 2013 Page 23 of 100 BUDGET PROCESS The budget process is governed by local ordinances and policies. In addition to the requirement to submit the budget to the Borough by the 30 ° ' of April, the annual budget is due to DOEED by July 15. To effectively meet these deadlines, and ensure a meaningful budget process, KIBSD values and encourages community feedback. PUBLIC INPUT KIBSD is continually seeking input on the budget, program offerings, and meeting the needs of stakeholders within the community. Because this feedback is critical to the budget development process, KIBSD supports open communication on several levels. First, the community is encouraged to participate in the District's strategic planning meetings; held in October of each year. During these forums, needs assessment information is distributed to attendees and open dialogue, concerning the District's progress on specific initiatives, ensues. This is a great opportunity to be heard, and to vocalize whether or not you support the direction the District is taking on any particular initiative. While strategic planning meetings allow for a town hall discussion, KIBSD also supports online surveys, blogs and discussion boards. If your schedule does not afford you the opportunity to attend a strategic planning meeting, these online offerings are an excellent alternative. KIBSD hosts informative discussions on Facebook and Twitter. Meanwhile, the Superintendent provides direct communication opportunities through his own blog. All of these social networking opportunities can be accessed on the school district's homepage at www.kodiakschools.org. Lastly, once the preliminary budget has been presented to the public in January, there is an opportunity for public comment during budget hearings scheduled at each Board of Education work session and regular meeting. During the regular meetings, community comments can be made publicly in the Borough Chambers or telephonically. Times and dates for the School Board's work sessions and regular meetings are advertised in the Kodiak Daily Mirror. Regular meetings are broadcast on KMXT 100.1 FM. Follow KIBSD on... Illogger 18(Page Assembly Joint Work Session Packet January 31, 2013 Page 24 of 100 BUDGET PROCESS BUDGET CALENDAR September 201 S M T V V T F S 2 3 c`4 5 6 7- 8 4th Needs Assessment 9 10 11 12. 13. 14 15 16 17 1819'20 21 22 23 24.25.2627 28 29 30 October 2012 _ S M ' . T W T F S t� 2 3 4- 5 6 1st - 1st Day of October 20 day count period 7 8 9'10 1112:13 14. 151 16 17 18.19 20 21 22 -. 23 24 25-26 26th - Twenty Day count period ends 28 29' 30, 31 November2012 S M ; T ' W T F S .... 1 2 3 _ ..... q5, 7 8 9 10 5th - FY12 13 Projected Enrollment Report to DOEED 110,2; 13 15 16 17 12th - Community Summit Meeting 18.19 20 21 22 23' 24 25 261 27 28 29 30 -... -. December 2012 -- - S' M' T W T F S __ —. .,.._::..... 2 3 4 5 6 7 8 . . ... 9 10 11 12 13 1415 15th - Board Goal Setting (Board Retreat) 1 16 17'. 18 19 20 2122 23 24' 25 26.27 28 29 _ :.... 30 31` ...__._. January 2013 S T W T F S 1 2 3 4 5 6 7' 8 9. 10 11 12 13114 15 16 17 18 19 14th Preliminary Budget Presented to School Board 20µ21g.22 23 24 25 26 21st Public Hearing / Budget Highlights 27 28 29 3013T 31st Joint Work Session KIB & KIBSD 19IPage Assembly Joint Work Session Packet January 31, 2013 Page 25 of 100 BUDGET PROCESS February 2013 . • S- M -T W T. F S ... 1 2 3 4 5 6 7 8 9 9th - Board Work Session - Full Budget Presentation 10 11 12 13 14 1516 17 18: 19 20 21 - : 22. 23 18th - Public Hearing / Budget Highlights 24 251 26 27 28 - -- • March 2013 - -- S M'. T W T: F. S 11 2 3 4 5 6: 7 8 9 10 11 12 13 14115 16 17 19 20 21I 22 23 18th -Pubic Hearing / Budget Highlights 24 26 27 28.29 30 31 April 2013 S. M: T W T: F: S 1„ 2 3 4: 5 6 7 9 10.11 14 15 16 17 18 19. 20 21122 24. 25.26 27 22nd- Hearing !Budget Adoption /B Board Presentation to Public .. ,w --u __... • 28 2290 30th - Approvee d Budget Due to Assembly May 2013 _ - - - -- 5 M T W; T; F. S - -- - ---- _-- -__ . __, 1 2 3 4 Si 6 7 8+-9i 10 11 9th - Board Presentation to Assembly 12.13 14 15 16.17 18 19 - 20' 21 2223j. 24 25 23rd Assembly to Approve Local Contribution 26 2T 28 29 301 31 • June 2013 . ___ _ -__.._ .. .. -. S M T W T: F S . _. -! 2 �3- 4 5 6! 7. 8 3rd d -B Board to Discuss any Further Changes to Budge( 9 10 11 12113. 14 15 16 17.18 19.20 22 23 24. 25 26: 27 28 29 30 .. _ _._._. *A11 dates referring to Borough Assembly meetings are subject to change. The budget calendar is driven by both borough ordinances and state statues. These laws require that a school district's budget be approved by the respective governing bodies prior to final submission of the operating budget to DOEED. 20IPage Assembly Joint Work Session Packet January 31, 2013 Page 26 of 100 BUDGET PROCESS Relevant Statute Alaska Statute Sec. 14.14.060. Relationship between the borough school district and borough; finances and buildings. (c) Except as otherwise provided by municipal ordinance, the borough school hoard 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 See. 3.15.030 (b) The school district shall submit to the manager the proposed budget and local support requirements for the school by the thirtieth of April so the major funding can be incorporated into the borough budget and budget message. Relevant Policy Budget BP 3100 The School Board shall establish and maintain a balanced budget. The Board shall adopt an annual budget which is compatible with District goals and objectives. The District budget shall be prepared annually from the best possible estimates of revenues and expenditures. The Superintendent or designee shall determine the manner in which the budget shall be prepared and shall schedule the budget adoption process in accordance with legal time requirements. A public hearing shall be held prior to the adoption of the budget or a revised budget. In order to receive public input early in the budget preparation process, members of the community and staff shall review the proposed budget at regular intervals during its preparation and shall report its findings and recommendations to the Board. 21'Page • Assembly Joint Work Session Packet January 31, 2013 Page 27 of 100 40 , BUDGET PROCESS KODIAK ISLAND BOROUGH SCHOOL DISTRICT 722 Mill Bay Road Kodiak, AK 99615 Budget Development Input Recommendations FY14 We appreciate you taking the time to share your thoughts on the KIBSD 2013 /2014 Budget. Depending on State Legislative and local Borough funding decisions, the District could be facing either a budget deficit or budget surplus. Question 1. If the District were faced with a budget surplus, where would you like to see an increase in services? Question 2. If the District were faced with a budget deficit, where would you be willing to see a decrease in services? Question 3. What are your ideas for continuing quality education services with limited resources? First Name: Last Name: Date: Phone: Email: Your Role: Parent Community Member Staff Member School(s) you are affiliated with: 22 I Page Assembly Joint Work Session Packet January 31, 2013 Page 28 of 100 ENROLLMENT Each year in October, student enrollment is tracked and reported to DOEED so that foundation funding may be adjusted for actual students attending school during a given. fiscal year. In addition, this actual enrollment is used as the basis to project enrollment for the following year. Once determined, this projection is submitted to the State of Alaska Department of Education and Early Development. The enrollment projection is used to determine the State Foundation payments, and as a result of determining basic need at the State level, this projection also helps set the parameters for the local minimum and maximum appropriation to be contributed by the Kodiak Island Borough to KIBSD. For all intents and purposes, this projection drives the budget process. More information on the Foundation Funding Formula may be found on the DOEED website at www.eed.state.ak.us. PROJECTING ENROLLMENT Based on the October 20 day count period for a given year, the following steps are taken by the District to project the following year's students. 1. 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 administrator recommendations. 4. Sites affected by feeder schools were adjusted appropriately. Note: The method used for the high school is different than that of the middle school. Incoming students at EMS represents the sum of fifth graders at town elementary schools; again, assuming 100% cohort survival. KHS, on the other hand, uses a three -year average based on the premise that the two private schools in Kodiak, St. Manes and Kodiak Christian School, only serve grades K -8. Therefore, those students also feed into the high school's incoming 9' grade class. The District is required to submit the enrollment projection for the following school year to the Department of Education and Early Development each year in early November. Relevant Statute Alaska Statute Sec. 14.17.500. Student count estimate. (a) A district shall prepare and submit to the department by November 5 of each fiscal year, in the manner and on forms prescribed by the department, an estimate of its ADM and other student count data, including per school student count data, for he succeeding fiscal year upon which computations can be made to estimate the amount of state aid for which the district may he eligible under AS 14.17.400 in the succeeding fiscal year. In making its report, the district shall consider its ADM, other student count data, the pattern of growth or decline of the student population in preceding years, and other pertinent information available to the district. (b) Part -time 23Hage Assembly Joint Work Session Packet January 31, 2013 Page 29 of 100 ENROLLMENT students shall be included in the student count data in accordance with regulations adopted by the department (c) When reporting a district's ADM, a part -time student who is a correspondence student may not be counted as more than one full -time equivalent student. OASIS OASIS stands for On -line Alaska School Information System, and is operated by the Office of Assessments and Student Information in the Division of Teaching and Learning Support. The responsibilities of this office include the collection, analysis and publication of student and education information. The State Board of Education & Early Development adopted a regulation in 2001 that required the Department of Education & Early Development to assign no later than August 31 2002, an individual student identification number for each student in the State. To accomplish this, the department has implemented a high security, password protected, web -based system that assigns these numbers. School districts will use this number when they report electronic student information to the department including test scores. The number will be unique to each student and will not be a Social Security number. The number will enable the department to better analyze student information and make informed policy decisions. Additionally, the number will allow for more accurate reports of school and student performance to the governor, legislature and public. The student identification number is for department use only and becomes pail of a student's school record. The number does not change if a student moves from one Alaska district to another. Beyond its use by the department for data analysis purposes, the student identification number has no other purpose or significance. (Department of Education & Early Development, 2010) 24 !Page Assembly Joint Work Session Packet January 31, 2013 Page 30 of 100 N 3 a Kodiak Island Borough School District Historical Student Enrollment 3,500.00 ..- --- --- N N 0 N co 0 3,000.00 — 2 862 2 798 2,821 2748 2810 2,872 -- 2,750 2678 2,671 2 598 2,851 2,774 2,711 ..._ 2,718 "' 2,567 2.677 2 2.519 2,500.00 .. -2,52 2.598_ 2,404 2 2 2.321 2,000.00 — co W 1,500.00 — — — — -J 1,000.00. _._ — — _._._._. 500.00 - - ___ - - - --- - - ---- N cn . 13 co m CD FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY 0 90 91 92 93 94 95 96 97 98 99 00 01 02 03 04 05 06 07 08 09 10 11 12 13 0 O STAFFING FORMULAS OVERVIEW The following staffing formulas are meant to assist administration in determining personnel needs at the school level. These formulas help tie positions within the District to student enrollment; creating scalability by equating positions to quantitative measures (i.e. average daily membership or the square footage of a particular building). 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 Y Split grade options • Paraprofessional assistance ➢ Teacher experience > Facility space 9 Master schedule offerings 26IPage Assembly Joint Work Session Packet January 31, 2013 Page 32 of 100 STAFFING FORMULAS HIGH SCHOOL / MIDDLE SCHOOL STAFFING (2012 -2013) SCHOOL POSITION ENROLLMENT NUMBERS NO I h. Principal <150 .50 per school > =150 1 per school Assistant Principal 200 -350 .50 per school >350 1 per school >700 2 per school Classroom Teachers All 1:20 students Doesn't include: specialists, therapists, counselors Librarian > =600 1 per school Counselor All high schools 1 per 250 ADM All middle 1 per 350 ADM schools Athletic Director >650 1 per high school Paraprofessional All 15% of teacher allocation Custodian All Average of: 1 per 30,000 sq. ft. 1 per 150 students Secretar All high schools 1 per 300 ADM All middle schools I per 200 ADM Registrar All high schools .50 per 300 ADM Accountant III All high schools 1 per school Library Aide >75 .50 per school* when no Librarian >150 I per school* >600 .50 per school Nurses All As needed 27 Assembly Joint Work Session Packet January 31, 2013 Page 33 of 100 4 STAFFING FORMULAS ELEMENTARY SCHOOL STAFFING (2012 -2013) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal All I per school Classroom Teachers K -3 1 per 25 students Doesn't include: 4 -5 1 per 30 students specialists, therapists, counselors Reading Specialists All 1 per school Custodian All Average of: 1 per 15,000 sq. ft. I per 100 students Secretary III All 1 per school Secretary I All .75 per school Library Aides All .75 per school Nurses All As needed Special Services All As needed Personnel 281}'agc Assembly Joint Work Session Packet January 31, 2013 Page 34 of 100 STAFFING FORMULAS K -12 SCHOOL STAFFING (2012 -2013) SCHOOL POSITION ENROLLMENT NUMBERS NOTE Principal >30 .50 per school >50 1 per school Classroom Teachers < =20 2 per school Doesn't < =30 3 per school include: < =40 3.5 per school specialists, < =50 4.5 per school therapists, <=60 5 per school counselors Paraprofessional < =20 I per school < =30 1.5 per school < =40 2.0 per school < =50 2.5 per school < =60 3 per school Custodian All Average of: 1 per 10,000 sq. ft. Secretary I < =20 1 hour < =30 2 hours < =40 3 hours < =50 4 hours < =60 5 hours Special Services A needed Personnel 29IP ,+gc Assembly Joint Work Session Packet January 31, 2013 Page 35 of 100 GENERAL FUND Accounting for school district revenue and expenditures for all funds is dictated by the State of Alaska Uniform Chart of Accounts. More information about the Chart of Accounts may be found at www. eed.state.ak.us. REVENUE BUDGET The FY13 revenue budget of 547,615,641 was based on the enrollment projection of 2,501 students. This figure represents a small, but not significant, decrease in projected student enrollment. Of the $47,615,641 local effort funding consists of $10,250,350 from the Kodiak Island Borough. In -kind services are budgeted as $853,850 of this appropriation. This local contribution level is below the funding level maximum $248,860 using the October 2012 student count. E -Rate revenue is expected to be relatively stable and is budgeted at $1,256,640 in FY13. This program provides discounts to assist most schools and libraries in the United States to obtain affordable telecommunications and Internet access. Funding levels are determined by available federal funding and eligible application submission. Funding at the state level through the Base Student Allocation has remained constant at $5680 for three years. A small increase in the District Cost Factor was in place. However, operational funding has not generated significant increases and budget cuts have been necessary to maintain current employment contractual obligations as well as to address increased costs of utilities and supplies. A summary of funding factors follows: FY11 FY12 FY13 FY14 Base Student Allocation $5680 $5,680 $5,680 TBD District Cost Factor 1.241 1.266 1.289 TBD Intensive Needs Factor 13 13 13 TBD The Alaska Legislature will again address the issue of education funding in its 28 Legislative Session. Without a long range finding commitment in place at the state level, the budgeting process at KIBSD will continue to he a challenge. PERS /TRS cost sharing will also continue during, in the current year. The District anticipates the on- behalf relief to total approximately $7,356,688 for FYl3. Both revenue and expense budgets have been set at this amount. Federal funding is an unknown at this point with the current federal fiscal /political climate. Impact Aid accounts for roughly 5% of the FY13 general fund operational budget. 30 iPage Assembly Joint Work Session Packet January 31, 2013 Page 36 of 100 GENERAL FUND The following chart identifies general fund revenue history by student. KIBSD General Fund Per Student Revenue History 512,500 '--- -- -- - -'—' "" '" — —0— State Revenue $ 0000 I _ Per Student $7,500 —_ -' - ...__ �rw Borough ss 000 Revenus Per ...... .. - $ 2500 Student �+�— Federal 50 l s A... '. � _.,._ � °}�"-- ek•- '4 Revenue Per c4 °� 6 o d` 0 d= ° 8 tit Student EXPENSE BUDGET Accounts not under site administrator control include salary, benefit, and utility (water, sewer, garbage, electricity, fuel for heating, and telephone) accounts. These budgets were developed by district office staff using a variety of formula's such as the staffing formulas covered in a previous section of this document. The FY I3 budget was established based on the following significant elements: • Decrease in total amount of site discretionary accounts • Regular movement on salary schedule from one year to the next • Negotiated Increases of 1.8% for classified staff • Health insurance increase of 7% • Reduction of 4.0 Certificated Staff • Reduction of 4.0 Classified Staff • Reduction of 1.0 Administrative Staff Total Cuts to Establish a Balanced Budget: $951,560.00 The budget is a plan developed approximately eight (8) months before the beginning of the fiscal year, Once the fiscal year begins, circumstances may arise that require budget changes. In such cases, transfer of funds is processed per BP 3110 Transfer of Funds. These are routine transactions meant to update management's plans in an effort to meet changing needs. Relevant Policy Transfer of Funds BP 3110 The School Board recognizes that the transfer of funds between budget categories may be necessary in order to ensure that the District maintains a balanced budget. The Superintendent or designee may authorize budget transfers for the operating budget under S10,000. All transfers shall he reported to the Board and arc subject to Board approval. 37 Ii'agc Assembly Joint Work Session Packet January 31, 2013 Page 37 of 100 ti t GENERAL FUND FUND BALANCE Fund balance is the accumulated change between revenue and expenditures from year to year. These funds arc incorporated in the annual financial planning process to meet student needs. For example, the current finding model enacted by the Alaska Legislature has not provided for scheduled funding increases beyond FYI L Fund Balance can be used to offset revenue shortfalls or to cover unexpected or one -time expenses. Current fund balances for the district are outlined below. FISCAL YEAR ENDING JUNE 30, 2012 Other Total General Governmental Governmental Fund Balances Fund Funds Funds Nonspendabte: Inventories & Prepaids 343,136 104,264 447,400 Committed: Encumbrances 534,176 341,380 875,556 Assigned: Compensated absences 438.856 - 438,856 Subsequent year expenditures 129,934 - 129,934 Unassigned: Unassigned fund balance 1,505,774 (104,264) Total fund balances 2,951,876 341,380 1,891,746 1Pagc Assembly Joint Work Session Packet January 31, 2013 Page 38 of 100 KIBSD FY13 FOUNDATION FORMULA ESTIMATE 11/15/2012 si -sr a. s.CSISBAB21 .: "'., r - _ Projected Enrollment Based On Actual From October 2012 Twenty Day Count Enrollment Figures ADJUSTED SCHOOL Estimated 20 Day Enrollment FORMULA ADM Akhiok 19.25 39.6 39.60 Chiniak 12 39.6 39.60 Danger Bay 0 0 0.00 Karluk 12 39.6 39.60 Larsen Bay 11.65 39.6 39.60 Old Harbor 34.45 55.80 + (1.49'(37 -30)) 62,43 Ouizinkie 43 55.80 + (1.49'(43 -30)) 75.17 Port Lions 23.05 39.60 +(1.62 "(25 -20)) 44.54 East 297.45 326.10 +(.97'(294 -250)) 372.13 Main 236.35 218.10 +(1.08'(234 -150)) 311.36 North Star 231.275 218.10 +(1.08'(232 -150)) 305.88 Peterson 238.725 218.10 + (1.08'(245 -150)) 313.92 KMS 487.75 471.6 + (.92'(490 -400)) 552.33 KHS /Learning Center 753.6 793.60 +(,84`(754 -750)) 796.62 2,400.55 2,992.78 Correspondence 120.85 2,521.40 ErjStrktCoSt :. sr :` w ":Ma "' :1;289 Total After Adjustment for District Cost Factor 3,857.69 $PecidYNe ESCtor a'' ""flair, ksAe ° . s _ -ei r Total After Adjustment for Special Needs Factor 4629.23 VetadgnalEducati0n.a4tor aa71*". =1”. .2 aitasi 1' s Total After Adjustment for Voc Ed Funding Factor 4,698.67 . ... , 455 .. * SP�G ai' �duc aUnpVatensi�;Fadn�.(95r93ai ._. Adjusted Students + Special Education 5,153.67 Total District Adjusted ADM 5,250.35 Base StudentAUloaadithi7al - ..: Basic Need $29,821,988 Required Local Effort (.00265 mills x FY11 Assessed Valuation) $3,652,381 = .00265x$1,378,257,100 As per 0338182 Estimated Impact Aid Received $1,919,431 Impact Aid Percentage ($3,652,381/310,359.350) 35.26% Deductible Impact Aid (($1,919,431'. %) 5609,112 Regular State Aid FY 13 $25,560,495 33'P age Assembly Joint Work Session Packet January 31, 2013 Page 39 of 100 APPENDIX B: FUND ACCOUNTING WHAT IS A "FUND "? The use of public resources typically is constrained by legal restrictions and similar limitations. Some of these constraints are imposed by outside parties (e.g., higher level governments, grantors, creditors); others reflect limitations that the government itself has placed upon the use of resources. State and local governments historically have established separate funds to help ensure and demonstrate compliance with such constraints. A fund is a tool that accountants use to segregate resources related to specific activities (e.g., highway construction). Originally, each fund represented a separate bank account. In more recent decades, funds have come to function, for the most part as simple bookkeeping devise designed to facilitate budgeting and to ensure legal compliance. A private- sector enterprise that operates multiple lines of business will provide segment disclosures in the notes to its financial statements to allow financial statement users to assess each opeating segment of the business separately. The funds of a state or local government might be compared to the operating segments of a private - sector business. Funds v. operating segments { Type of data Location Business Information on individual Segment disclosure in notes to lines of business (segments) the financial statements Government Information resources Fund financial statements segregated for specific activities (funds) l HOW ARE FUNDS CATEGORIEZED AND GROUPED WITHIN CATEGORIES? All funds arc classified into one of three broad categories. Governmental Funds typically arc used to account for activities supported by tares, grants, and similar resources. Proprietary funds are used to report business -type activities (e.g., utilities or motor pools). Fiduciary funds are used to account for resources that are not available to support a government's own programs because the government holds the resources as an agent or trustee. Within each of the three categories just described, funds are further classified by fund type. i The governmental funds are classified into five fund types: the General Fund (i.e. chief operating fund) Special Revenue Funds (i.e., revenues legally restricted to specific use), Debt Service Funds, Capital Project Funds, and Permanent Funds (i.e., endowments and similar arrangements). ➢ The proprietary funds comprise two fund types. Enterprise funds are used to account for services provided on a total or partial cost - recovery basis to parties outside the government (e.g., water, mass transit, hospitals). Internal service funds are used, for the most part, to allocate selected costs (e.g., data processing, motor pool)within the government itself 3411'age Assembly Joint Work Session Packet January 31, 2013 Page 40 of 100 APPENDIX B: FUND ACCOUNTING The fiduciary funds consist of four fund types: private- purpose trust funds (e.g., escheat property), pension and other employee benefit trust funds, investment trust funds (e.g., intergovernmental investment pools), and agency funds (i.e., resources held in a temporary and essentially custodial capacity). Thus, whether a government elects to use ten funds or one hundred, all of those funds can he classified into one of eleven fund types, which, in turn, can be placed into one of three fund categories. Classifying funds Fund categories and fund types Category Type Use Governmental funds (taxes General fund I Principal operating fund and grants) Special revenue funds Restricted revenues Debt service funds Repayment of debt Capital projects funds Capital outlays Permanent funds Endowment (and similar arrangements) Proprietary funds (business- Enterprise funds Services provided to type activities) i customers (e. motor pool) Internal service funds Cost allocation (e.g., motor pool) Fiduciary funds (activities as Private- purpose trust funds Resources managed for agent or trustee) I outsiders as a trustee Pension and other employee Resources managed for benefit trust funds outsiders as a trustee Investment trust funds Investments managed for outside parties as a trustee Agency funds Resources held temporarily in a custodial capacity ' Gauthier, S. J. (2009). The Neu' Fund Balance. Chicago: Government Finance Officers Association of the United States and Canada. 35 'Page Assembly Joint Work Session Packet January 31, 2013 Page 41 of 100 APPENDIX C: GLOSSARY OF TERMS Accounting System The total methods and records established to identify, assemble, analyze, record, classify, and report information on the financial position and results of operations of a government or any of its funds, fund types, account groups, or organizational components. Account Number A system of numbering or otherwise designating accounts, in such a manner that the symbol used reveals certain information. Accrual Basis The basis of accounting under which the financial effects of a transaction and other events and circumstances that have cash consequences for the governmental entity are recorded in the period in which those transactions, events and circumstances occur, rather than only in the periods in which cash is received or paid by the entity. Activity A specific and distinguishable service performed by one or more organizational components of a government to accomplish a function for which the government is responsible. ADM Average Daily Membership. The aggregate days of membership of pupils divided by the actual number of days in session for the counting period for which a determination is being made. Adopted Budget Refers to the budget amounts as originally approved by the Kenai Peninsula Borough Assembly at the beginning of the year and also to the budget document which consolidates all beginning of the year operating appropriations and new capital project appropriations. Annual Budget A budget development and enacted to apply to a single fiscal year. Appropriation The legal authorization granted by the legislative body of a government which permits officials to incur obligations and make expenditures of governmental resources for specific purposes. Appropriations are usually limited in amounts and time it may he expended. ASBO Association of School Business Officials International Assessed Value The value placed on property for tax purposes and used as a basis for division of the tax burden. Audit A systematic collection of the sufficient, competent evidential matter needed to attest to the fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities. The auditor obtains this evidential matter through inspections, observation, inquiries and confirmations with third parties. Balanced Budget A budget in which planned funds available equal planned expenditures. Basis Of Accounting A term used to refer to when revenues, expenditures, expenses and transfers — and the related assets and liabilities — are recognized in the Assembly Joint Work Session Packet January 31, 2013 Page 42 of 100 APPENDIX C: GLOSSARY OF TERMS accounts and reported in the financial statements. Specifically, it relates to the timing of the measurements made, regardless of the nature of the measurement, on either the cash or accrual method. Benefits Contributions to Employee Retirement Systems, Healthcare, and Life insurance. Budget A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing thei Sometimes the term "budget" designates the financial plan presented to tl appropriating governing body for adoption, and sometimes, the plan finally approved by that body. Budgetary Control The control or management of a government or enterprise in accordance with an approved budget to keep expenditures within the limitations of available appropriations and available revenues. Budget Document The official written statement prepared by the School District's administrative staff to present a comprehensive financial program to the School Board. "the first part provides overview information, together with a message from the budget - making authority, and a summary of the proposed expenditures and the means of financing them. The second consists of schedules supporting the summary. These schedules show in detail the past years' actual revenues, expenditures and other data used in making the estimates. The third part is composed of personnel and salary schedules, the chart of accounts, and a glossary. Budget Process The schedule of key dates or milestones which the Borough follows in the preparation and adoption of the budget. Capital Improvements A plan that identifies: (a) all capital improvements which are proposed to be undertaken during a five fiscal year period; (h) the cost estimate of each improvement; (c) method of financing each improvement; and (d) the recommended time schedule for each project. Capital Outlay Expenditures which result in the acquisition of items such as tools, desks, machinery, and vehicles that cost more than $500 have a useful life of more than one year, and are not consumed through use are defined as Capital Outlays. Career Development These are expenses related to negotiated agreements with employee groups. Categorical Aid Money from the state or federal government that is allocated to local school districts for special children or special programs. (Grant funding) Component Unit A Separate government unit, agency or nonprofit corporation that is combined with other component units to constitute the reporting entity in conformity with GAM". 37 It age Assembly Joint Work Session Packet January 31, 2013 Page 43 of 100 APPENDIX C: GLOSSARY OF TERMS Comprehensive Annual The official annual report of a government. It includes: (a) the five Financial Report (CAF() combined financial statements in the combined statement- overview and their related notes and (b) combining statements by fund type and individual fund and account group financial statements prepared in conformity with GAAP and organized into a financial report pyramid. It also includes supporting schedules necessary to demonstrate compliance with finance- related legal and contractual provisions, required supplementary information, extensive introductory material and detailed statistical sections. Encumbrances Commitments related to unperformed contracts, in the form of purchase orders or contracts for goods or services. Used in budgeting, encumbrances are not expenditures or liabilities, but represent the estimated amount of expenditures that will result if unperformed contracts in process are completed. Expenditure Decreases in net financial resources. Expenditures include current operating expenses, requiring the present or future use of net current assets, debt service and capital outlays, and inter - governmental grants, entitlements and shared revenues. Extra - Duty Contract Contract addenda for co- curricular activity coaches or club sponsors. Fiscal Year The twelve -month period to which the annual operating budget applies and at the end of which a government determines the financial position and results of its operations. The School District's fiscal year extends from July I to the following June 30. Full Time Equivalency The number of employees divided by the number of hours that would be (FTE) considered a full -time assignment. Function A group of related activities aimed at accomplishing a major service for which a government is responsible. Fund A fiscal and accounting entity with a self - balancing set of accounts in which cash and /or other financial resources, all related liabilities, and residual equities, or balances, and changes therein, are recorded and segregated to carry on specific activities or attain certain objectives in accordance with special regulations, restrictions or limitations. Fund Balance The difference between fund assets and fund liabilities of governmental and similar trust funds. GFOA Government Finance Officers Association General Fund A type of governmental fund used to account for revenues and expenditures for regular clay -to -day operations of the Borough, including the School District, which arc not accounted for in specific purpose funds. The primary sources of revenue for this fund are local taxes and federal and suite revenues. 3811' a g c Assembly Joint Work Session Packet January 31, 2013 Page 44 of 100 APPENDIX C: GLOSSARY OF TERMS Generally Accepted Uniform minimum standards and guidelines for financial account and Accounting Principles reporting. They govern the form and content of the financial statements (GAAP) of an entity. GAAP encompass the conventions, rules and procedures necessary to define accepted accounting practices at a particular time. They include not only broad guidelines of general applications, but also detailed practices and procedures. GAAP provides a standard by which to measure financial presentations. Governmental Fund Types Funds used to account for the acquisition, use and balances of expendable financial resources and the related current liabilities — except those accounted for in the proprietary funds and fiduciary fund. Under current GAAP, there are four governmental fund types: general, special revenue, debt service and capital projects. Grants Contributions or gifts of cash or other assets from another government or other organization to be used or a specified purpose, activity or facility. Typically, these contributions are made to local governments from the state and federal governments. Interfund Transfers Transfers of money from one fund to another without a requirement for repayment. KAA Kodiak Administrators Association KIBSD Kodiak Island Borough School District KEA Kodiak Education Association LOG Learning Opportunity Grant — categorical funds awarded FY02 by Alaska Legislature. Maintenance Contracts Service agreements for mainframe computer, copiers, postage meters, and telephones, etc. Measurement Focus The accounting convention that determines (I) which assets and which liabilities are included on a government's balance sheet and where they are reported there, and (2) whether an operating statement presents information on the flow of financial resources (revenues and expenditures) or information on the flow of economic resources (revenues and expenses). Mill A measure of the rate of property taxation, representing one one - thousandth of a dollar of assessed value. Millage Rate The tax rate in property, based on mill(s). A rate of I mill applied to a taxable value of $100,000 would yield $ 100 in tax. Modified Accrual Basis of A basis of accounting in which revenues and other financial resources Accounting are recognized when they become susceptible to accrual, that is when they are both "measurable' and "available" to finance expenditures of the current period. "Available" means collectible in the current period or soon enough thereafter to be used to pay liabilities of the current period. 39 IPag_ Assembly Joint Work Session Packet January 31, 2013 Page 45 of 100 APPENDIX C: GLOSSARY OF TERMS Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used, and (2) prepaid insurance and similar items that may be considered expenditures either when paid for or when consumed. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis of accounting. Operating Budget Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled. The use of annual operating budgets is usually required by law. Annual operating budgets are essential to sound financial nianagement and should be adopted by every government. Operating Transfers All interfund transfers other than residual equity transfers. Ordinance A formal legislative enactment by the legislative body which, if not in conflict with any higher form of law, has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has a lower legal status. Revenue raising measures, such as the imposition of taxes, special assessments and service charges, usually require ordinances. Other Expenses A miscellaneous category for items not normally falling into a defined category. Included would be items such as ASAA region dues or Northwest Accreditation dues. Oversight Responsibility The basic, but not the only, criterion for including a government department, agency, institution, commission, public authority or other organization in a government unit's reporting entity for general purpose financial reports. Oversight responsibility is derived from the government unit's power and includes, but is not limited to, financial interdependency, selection of governing authority, designation of management, ability to significantly influence operations and accountability for fiscal matters Performance Measures Specific quantitative productivity measures of work performed within an activity or program. Also, a specific quantitative measure of results obtained through a program or activity. Purchased Services Services such as printing, advertising, contracted building repairs, computer site licenses, umpires and referees, internet access charges and DI -IL charges Rentals Expenditures for the lease or rental of land, buildings, and equipment for temporary or long -range use. This includes bus and other vehicle rental when operated by District personnel, lease of data processing equipment, oxygen, acetylene, etc. cylinder rental, lease - purchase arrangements and 401Pagc Assembly Joint Work Session Packet January 31, 2013 Page 46 of 100 APPENDIX C: GLOSSARY OF TERMS similar rental agreements. School District A portion of the overall Borough budget is under the control of KIBSD, Administration which is governed by the Board of Education. The Borough School District receives a lump -sum appropriation from the Borough for School District operations. Revenue Increases in the net current assets of a governmental fund type other than expenditure refunds and residual equity transfers. General long -term debt proceeds and operating transfers arc classified as 'other financing sources' rather than as revenues. Increases in the net total assets of a proprietary fund type other than expense refunds, capital contributions, and residual equity transfers. Operating transfers, as in governmental fund types, arc classified separately from revenue. Single Audit An audit performed in accordance with the Single Audit Act of 1984 and the Office of Management and Budget (OMB) Circular 1 -128, Audits of State and Local Governments. The Single Audit Act allows or requires governments (depending on the amount of federal assistance received) to have one audit performed to meet the needs of all federal agencies. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than expendable trust or major capital projects) that are legally restricted to expenditure for specified purposes. Specialists Librarians, counselors, psychologists, speech therapists and occupational /physical therapists. Support Staff Secretaries, accountants, bookkeepers, clerks, data processing personnel, theater technicians, custodians, warehouse and purchasing staff. Teachers Certificated staff members (not including administrators and specialists). 41II'agc Assembly Joint Work Session Packet January 31, 2013 Page 47 of 100 APPENDIX D: BASIC ACCOUNTING PRINCIPLES Economic entity States that economic events can be identified with a particular unit of assumption accountability. The activities of an accounting entity can be and should be kept separate and distinct from its owners and all other accounting entities. The entity concept does not necessarily refer to a legal entity. Going concern assumption Assumes that the enterprise will continue in operation long enough to carry out its existing objectives and commitments. Sometimes called the continuity assumption, it assumes the entity will continue in operation long enough to recover the cost of its assets. This assumption serves as a basis for basic principles such as the historical cost principle. Because of this assumption, liquidation values of assets are not relevant. Monetary unit assumption States that only transaction data capable of being expressed in terms of money should be included in the account records of the economic entity. All transactions and events can he measured in terms of a common denominator — units of money. A corollary is the added assumption that the unit of measure remains constant from one period to the next (some people call the corollary the "stable dollar assumption'). Periodicity assumption Assumes that the economic life of a business can he divided into artificial time periods. Although some companies choose to subdivide the business life into months or quarters, others report financial statement only for an annual period. Historical cost principle States that assets should initially be recorded and subsequently accounted for at acquisition cost. The principle also states that cost is measured by the fair market value (cash equivalent value) of the consideration given or the fair market value (cash equivalent value) of the consideration received, whichever is the more objectively determinable. In addition, the cost of an asset includes all costs necessary to acquire the hem and get it in the place and condition for its intended use. Revenue recognition Dictates that revenue should be recognized when (1) realized or principle realizable and (2) earned. Revenues are realized when products (goods or services, merchandise, or other assets) are exchanged for cash or claims to cash. Revenues are realizable when assets received or held are readily convertible into cash or claims to cash. Assets are readily convertible when they are salable or interchangeable in an active market at readily determinable prices without significant additional cost. Revenues are considered earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. The revenue generating process for most entities includes a number of steps. As a result, revenue is earned when the "critical point" in the earnings process illustrate. Examples are: (I) when a sale is involved, the point of sale is the critical event, (2) when long- term construction contracts are involved, progress toward completion is 42 !Page Assembly Joint Work Session Packet January 31, 2013 Page 48 of 100 APPENDIX I): BASIC ACCOUNTING PRINCIPLES the critical event, (3) when products are salable in an active market at readily determinable prices without significant additional cost, the completion of production is the critical event, and (4) when uncertainty about the collection of receivables exists for credit sales of goods and services, the receipt of cash is the critical event. In the example (1), the sales basis is used for revenue recognition. In example (2), the percentage -of- completion method is appropriate for revenue recognition. In example (3), recognition of revenue at the end of production is justified. In example (4), the installment method is used. Matching principle Dictates that expenses be matched with revenues whenever it is reasonable and practical to do so. Expenses (efforts) are recognized in the same period as the related revenue (accomplishment) is recognized. Thus, a factory worker's wages are not recognized as an expense when cash is paid or when the work is performed, or when the product is produced; they are recognized as an expense when the labor (service) or the product actually makes its contribution to the revenue generating process (which is when the related product is sold). Full disclosure principle Dictates that circumstances and events that make a difference to financial statement users be disclosed. An entity is to disclose through the data contained in the financial statements and the information in the notes that accompany the statements all information necessary to make the statements not misleading. To he recognized in the main body of the financial statements, and item should meet the definition of one of the basic elements, be measurable with sufficient certainty, and be relevant and reliable. The notes to financial statements generally amplify or explain the items presented in the body of the statements. Information in the notes does not have to be quantifiable, nor does it need to qualify as an element. Cost - benefit relationship States that the costs of providing the information must he weighed against the benefits that can be derived from using the information. In order to justify requiring a particular measurement or disclosure, the benefits perceived to be derived from it must exceed the costs perceived to be associated with the measurement or disclosure. When the perceived costs exceed the perceived benefits, a measurement or disclosure may be foregone based on its lack of practicality. Materiality constraint Dictates that an immaterial item need not be given strict accounting treatment; it can be given expedient treatment. An immaterial item or amount is one that does not make a difference in the decisions that are being made based on an analysis of the financial statements. The point involved her is one of relative size and importance. If the amount involved is significant when compared with other revenues and expenses, assets and liabilities, or net income of the entity, it is a material item and generally acceptable standards should be followed. If 43 !Pa ge Assembly Joint Work Session Packet January 31, 2013 Page 49 of 100 APPENDIX D: BASIC ACCOUNTING PRINCIPLES the amount is so small that it is quite unimportant when compared with other items, strict treatment is of less importance. The nature of an item may also - affect the judgment of its materiality. As misclassification affecting cash has a lower threshold of materiality than the same dollar amount of a misclassification affecting plant assets. Industry practices States that the peculiar nature of some industries and business concerns constraint sometimes requires departure from what would normally be considered good accounting practice. For example, current assets usually appear first on a balance sheet; however, for a public utility, it is an acceptable industry practice to report plant assets (noncurrent items) first on the balance sheet to highlight the entity's capital- intensive nature. Conservatism constraint Dictates that in matters of doubt and uncertainty, the accountant should choose the solution that will he least likely to overstate assets and net income. The axiom "anticipate no gains but provide for all losses" comes from this constraint. There is no virtue, however, in being overconservative. If the accountant is overeonsetvative, other accounting principles such as historical cost, revenue recognition, and matching will be violated. 441page Assembly Joint Work Session Packet January 31, 2013 Page 50 of 100 BOR®UG REVENUE CAP ESTIMATE Estimated Required FY 14 Contribution Options (The Lesser of the Following Two) ' - - 1.1 j I A. 2012 Full Tax Value x 2.65 Mills = $1,436,477,600.00 x .00265' $3,806,666 ....._ _. _.._. L., B. FY 13 Basic Need x .45% = -__ $29,821,988.00#. x .45% -1 $ I -__ Estimated Additional Allowable Local. FY 11 Contribution Options Greater of the Following Two) l A. 23% of FY 14 Basic Need = $29,752,408.00 x .23 = $6,843,054,; B. .002 of 2011 Tax Base = ' , $1,436,477,600.001 x .002 = j $2 872 9554 ;Estimated Maximum Local Contribution Allowable FY 13 ( The Sum of the Following Two). - l i _ L j 'Required Local Contribution ; $ i 3,806,666 # — __ t t : - - Additional Allowable Local I , $ 6843,054 ` Total Estimated Maximum Allowable Contribution 1 -14 -2013 = $10,649,720 • l 1 KIB Support FY 13,• $� 10,250,350 {_. REFER TO HANDOUT ' . Amount Below Cap FY 14( . $399,370. i Assembly Joint Work Session Packet January 31, 2013 Page 51 of 100 r` • ; KODIAKISLAnD Budget Performance Report .. BOROUGH Fiscal Year to Date 06/30/12 % ° ' Include Rollup Account and Rollup to Account Adopted Budget Amended Current Month YTD YTD Budget - no 11 used/ Account Account Description Budget Amendments Budget Tmnsarndn$ Encumbrances Transaction Transactions Rota Prior Year Total -' '° neuron Support rand REVENUE Lsnr,.n i. 000 -Fund Revnnucs 311 Real Property Tax 311.100 Real Property Tax 8,685,795.00 .00 8,685,795.00 .00 .00 8989995 .75 95,799.25 99 .00 311.200 Personal PropertTax 892,084.00 .00 892,089.00 .00 .00 870581.60 21,502.10 98 .00 311 - Real Property Tax Totals $9,577,879.00 $000 $9,577,879.00 $0.00 $0.00 $9,460,577.35 $117,30165 99% $0.00 313 Motor Vehicle Tax 313.110 Motor Vehicle Tax 250,00000 .00 250,00000 73,741.68 .00 286,631.68 (36,631.68) 115 .00 313 - Motor Vehicle Tax Totals 1250,000.00 50.00 5250,000.03 $73,741.68 $0.00 1286,631.68 ($36,63168) 115% $0.00 391 General Fund 391.100 General Fund 331,877 00 .00 331,871.00 .00 .00 331,871.00 .00 WO .00 391.276 Facilities Fund 90,600.00 .00 90,600.00 .00 .00 100,000.00 (9,400.00) 110 .00 391 - General Fund Totals $422,471.00 $0.00 $422,471.00 $0.00 $0.00 $431,87100 (59,400.00) 102% $0.00 000 - Fund Revenues 7'.;:is 510,250,35000 50.00 $10,250,350.00 $73,741.68 $0.00 $10,179,080.03 171,269.97 99% $0.00 REVENUE TOTALS $10,250,350.00 $0.0 620,250,350.00 173,741.68 1000 $10,179,080.03 $71,269.97 99% $0.00 EXPENSE Ltpe ta%"i' 301 - Education Support 430 Providence M.H. Sere 430.165 Providence M.R. Sew 381,35000 .00 381,35000 190,675.00 .00 381,350.00 .00 100 .00 430 - Providence M.H. Sera Totals $381,350.00 $0.00 3381,350.00 $190,67500 $000 $381,350.00 $0.00 100% $0.00 432 Audit Expenses 432.000 Audit Expenses 30,000.00 .00 30,000.00 7,500.00 .00 48,500.00 (18,500.00) 162 .00 432.110 Out Of Pocket Exp 700000 .00 7,00000 2,679.31 ,00 7,679.31 4,320.69 38 .00 432 - Audit Expenses Totals $37,000.00 $0.00 33711)00D $10,179.31 $0.00 $51,179.31 ($14,179.31) 138% $0.00 450 Insur And Bonding 450.220 Insu r And Bonding 150,000.00 .00 150,000.00 9.46 .00 151,117.22 (1,117.22) tEl .00 450.221 Property Insurance 91,000.00 00 91,00000 .00 .00 106,855.00 (15,855.00) 112 .00 450.320 Bad Debts Expense .00 .00 .00 (35.04) .00 .00 .00 450.380 Snow Removal/Sanding 110,000.00 .00 110,00000 .00 .00 144,556.00 (34,556.00) 131 .00 450.430 Repairs/Maintenance .00 00 .00 .0D .00 11,975.00 (11,475.00) +. .00 450. Insur And Bonding Totals $351,000.00 $000 $351,000.00 ($25.58) $0.00 $414,003.22 ($63,003.22) 118% $0.00 494 KIM 494.290 101500 9,481,000.00 .00 9,481,000.00 712,900.80 .00 9,403,817.43 77,16257 99 .00 454- (0850 Totals $9,481,000.00 3000 19,481,000.00 $712,900.60 1000 $9,403,817.43 $77,182.57 99% $0.00 6v'nam •nt 701 - Education Support l::.c. $10,250,350.00 $000 $10,250,35000 $913,729.53 $0.00 $10,250,349.96 $004 100% 5000 EXPENSE TOTALS $10,250,350.10 $0.00 $10,250,35000 $913,729.53 $0.00 310,250,349.96 $0.04 100% $0.00 . ace 1 203 - Education Si' pport Fend Totals REVENUE TOTALS 10,250,35000 .00 10,250,350.00 73,791.68 .00 10,179,080.03 71,269.97 99 .00 EXPENSE TOTALS 10,250,35000 .00 10,250,35000 913.729.53 00 10,250,349.96 .04 100 .00 Run by Karl Short on 01/24/2013 11:14:16 AM Page 1 of 2 Assembly Joint Work Session Packet January 31, 2013 Page 52 of 100 °?`� Budget Performance Report V: j r + .,; KODIAK ISLAND Fiscal Year to Date 06/30/12 BOROUGH Include Rollup Account and Rollup to Account 0�1e , Adopted Budget Amended Current Month YTD YTD Budgc: - YID %used/ Account Account Description Budget Amendments Budget Transactions Encumbrances Transactions Transactions Rec'd Prior Year Total Cimd 201 - Education Support Fund T■a s $0.00 $0.00 $0.00 ($839,987.85) $0.00 ($71,269.93) $71,269.93 $0.00 Grend T,!, :!6 REVENUE TOTALS 10,250,350.00 .00 10,250,350.00 23,241.68 .00 10,179,080.03 71,269.97 99 .00 EXPENSE TOTALS 10,250,350.00 .00 10,250,350.00 913,729.53 .00 10,250,349.96 .09 100 .00 am.. ∎DCs $0.00 $0.00 $0.00 ($839,987.85) $0.00 ($71,269.93) $71,269.93 $0.00 • Run by Karl Short on 01/24/2013 11:14:16 AM Page 2 of 2 Assembly Joint Work Session Packet January 31, 2013 Page 53 of 100 I j II�VIEIJ�'II���JC�T�I I I I1 G 1 Ql -.1,171 Av u D ! 1 f , ! i I COO DD IAK GLAND BOROUGH D4 OO L DD[ TRICT j — - ,s . J,A N U,A R Y 3 1, 2 01 3 1 , JOINT WORK S'ESS KIBSD• - : . . Assembly Joint Work Session Packet January 31, 2013 Page 54 of 100 FY14 REVENUE PROJECTION Li L i ASSUMPTIONS I Enrollment increase by 8 students 2 , 529 FY14.,(2,521- Students : . ` ' includes 2 less: intensive' needs students weighted x13 - ! ■ .. o Static level.of contribution from_KIB• ($10,250,350 FY12,& FY13) _ d . No increase to BSA. ($5680 FY11, FY12, FY13) . . 30% Sequestration of Federal Impact Aid. _ . E - Rate funding -level maintains the same{ }, { 1 I I 8% decrease in Feder.al Entitlement Grants- - -- Assembly Joint Work Session Packet January 31, 2013 Page 55 of 100 1 i i f . :r, o- The s Proposed budget released December '12, . ; 2012 included no increase to K -12 education Base - Student Allocation -(BSA) t = -. ' The Governor's Proposed budget included`'$25 Million • one-time ..funding of -- wl ich KI`BSD- would realize - '- . • • $530,393. This would offset -FY13 one time funding of 1 $523,962. , i i Assembly Joint Work Session Packet January 31, 2013 Page 56 of 100 i r + WHAT IS UNKNOWN FOR FY14 o a HI J i ■ Whether. or. not assumptions will hold true ` . 0 Level of local funding from�Kodiak.Island Borough - i . E 1 o` Legislative Implications for K 'I2 � unding.from . 7 the State of Alaska - i '. " Federal Fiscal Cliff effect on sequestration of Federal -. • .Funds; particularly Impact Aid . - j .z- I Assembly Joint Work Session Packet January 31, 2013 Page 57 of 100 1 G Kodiak Island Borough School District FY14 Preliminary Revenue Projections - Presented January 14, 2013 1 DESCRIPTION FY09 FY10 FY11 FY12 FY13 FY14 ACTUAL ACTUAL ACTUAL ACTUAL WINTER REVISION Revenue Eatm• l. 1 1/1412013 11 1 OCAL REVENUE SOURCES; . Annual Appropriator • _ 9,230657 9,350,268 9,494,388 0403,817 9.398,500 9,396,500 In-kind Services 1008961 940,081 780,962 848,533 853,850 853,850 Use of Facilities 80,250 42,715 54,581 28.889 65,000 85,000 • ' Use of Facilities- Audilorium 1 Academic-Athletic Fees 9,275 11.050 11.100 12,880 11,000 11,000 ti Village Rent 8,950 2.575 5,500 5,625 6,000 6,000 Use of Fund Balance: Designatediundesignatad - - - - - - Prior Year Encumbrances - - - - 534,176 500,000 , Other 5,468 4,037 69,896 30,273 10,000 - E- Rate Reimbursements 642,287 658,258 1,120,715 1,268,301 1,542,140 1,542,140 I Subtotal Local Sources 10,989,827 11,009,285 11,637,122 11 598,358 12,418,688 12,374,490 STATE SOURCES; Foundation 21,185,808 22,179.252 23,398,575 23,459,703 25,438,796 25,315,381 • ' State Military Contract 878,582 879,582 879,582 879,582 879,582 879,582 School Improvement grant - Looming Opportunity - - Dualiy Schools 75,421 78,032 80,389 80,854 82,126 80,000 Supplemenlal State Aide I Energy Relief 415,089 523,962 530,393 TRS On Behalf 4,794,689 4,263,118 4,188481 4,991,480 8484,242 6.484,242 PERS On Behalf 731,178 318,193 487,596 718,008 872,446 872,446 Other Stale Revenue 149 911 - - - Non- resident Tuition Sub-total Slats Sources 27,686807 27,719,088 29,052,822 50,644,715 34,281,154 34,162,044 I FEDFRAI SOURCES' Other Impact Ald - MOSary (mm steel 1,841,898 1,787,991 1,971,706 1,879,120 1,500,000 1,320,087 ' Impact Aid-Military Spec Ed (aao Beta) 62,173 19,240 24,834 22,448 25,000 25,000 Department of Delensa 114,479 95,182 100.342 100,080 100,000 � Medicaid Contract 16.189 12,145 - Impact Aid- Direct 1,145 - 1,676 - 2,000 2,000 Impact Ai- Special Ed, - - 16,067 - 1 Subtotal FederalSouroes • 1,905.214 1,021,710 2,109.887 . . 2.030,122 1,627,000 1,447,087 . OTHFR SOURCES; Indirect Cost Factor 198,811 364,535 182106 207,438 234,328 234,328 Capital Leases If Sub-total Other Sources 196,811 364,535 • 182,108 207,438 234,326 234,528 ! TOTAL REVENUE 40,758,659 41,014,618 42,861, 44,378,632 46,561,144 48,217,947 • TRS On Behalf 4,794,889 4,263,118 4,188,481 4,991,480 6,484,242 6484,242 PERS On Behalf 731,178 318,193 487,595 718,008 872,446 872,446 !i .:e' r"OPERATIONAL :FutlWNG i«:35;nu.12 1 :- ,1 3g r 433.30t- 1.i,.`.3al93iS4S h ;1'.: %144 rij4.Vi41i204;468 ti :1 .: REFER TO HANDOUT Assembly Joint Work Session Packet January 31, 2013 Page 58 of 100 FY14 PRELIMINARY REVENUE SOURCE , , I OVERALL 1 -, Fe deral Allocation of Fund , Federal : Impact,Aid'& Other - " Balance 1 . E-rate : 3:49% 1.04% . T . 3:42% Local Revenue • ' State Revenue — 21.43% ■ I PERS /IRS On- Behalf s 15.26% \ _ ` Total Revenue • • i State Revenue $48 947 55 • 36% I • Less PERS /TR On- b . 7;356,688 g i Total Operational Funding $40,861,259 Page 59 of 100 Assembly Joint Work Session Packet January 31, 2013 I I FY14 PRELIMINARY REVENUE SOURCE ? 1 .( ( 1 OPERATIONAL — LESS ON— BEHALF Ia 1 1 Allocation of-Fund , " ._ I: - .- Federal Balance 1.22% -' - * i Impact Aid & Other - Local Revenue I 4.11% 25.30% Federal ."1 : t E -Rate -! - ,, a 3.77% r.`. T - -i gyp. -, ° P*" P r � f _ Total Revenue - .. $48,217,947 Less PERS /TRS On- behalf 7,356,688 State Revenue I 60% - 1 Total Operat - - ._ : I $40,861,259 ... , . _ ;i Assembly Joint Work Session Packet January 31, 2013 Page 60 of 100 1 '/ FACE 't'®LLAR OF FUNDING e I , r I State Sources . . ! Local Sources : - ,_ Federal Sources '- ' $0.25 , ' $0.71 $0.04 .. . A � , � aluiFl(i17R�7iaeaT a �n �aarsff,: �"' �/ f ... ,- ` I �- : B1 886 , 8 +11'4N y • ,,,, S i I 'X - := ` \.. ,., ,}� K : ... * � y a�v ` b ' �t . : . { ( �j , It, �� (�� ♦ . e � �� mo , y 3 B ).8"8.6.0,11144 hi ° ; ;� f `l �' _ i ... tf,� O a. l J '. - -- - a - 9-17 ► -Jr Al it ei, c 4-. 1• Assembly Joint Work Session Packet January 31, 2013 Page 61 of 100 li �Y14 FO UNDATION ESTIMATE .1 ,, i ) I SCIIOUI eteII n Ihlxnl FORMULA ADM ( - Akhkk _'2)1 1) 6 s )60 � • Chank Danger liar. 0 0 • 'Karluk > 12 -39.6 39.60 - ,� • - l irs oBJV 1960 1 • Ok] I larbor 37 80 (149(3730)) 6621 Oumdc 43 5560.(140743-30)) 75.17 Pon I.inv 25 3960 +(162 "125-211)) 4270 I e si 293 _ 328.10. (.97')294-250)1. 367.81 _ _ 1 Mein LW ' 21810 (1 08 234 ISO)) 3UR$2 • _ Peter-on 149 216. W . (1.08`(24615ip) _ 3U 304- KNIS 494 471.fi.1.92'(490-4)0)) 558.08 ,.W♦ KITS /1c ° amrig Center - ]Si 703 60 ]9] 80 - r_ • - 240900 3.00197 , . Cmresprnxlcaec 12)1110 -, - , j ( 2.52`).110 j • Total After Adjustment for Dishmt Cost Factor . 1.8(9.54 1 Total After Adjustment for Special Needs Factor 4643 43 ' f Total After Adjustment for Voc Ed Funding Factor 4,713.10 It ' ' Adjusted Students * Special Education - a °' e 142.10 ' I - Total District Adjusted ADM5,2 }8J6 1 Bask Need $29,752,408 1 Required Local Effort I Om ) 00265 $1436477,600 $1,806,666 { ' . .., -. , Estimated Impact Ad Receivetl - 6 -2 `_. St 880 839 'Impact Ad Pecentagelei mIe elfal tactual acz t 1r7ro ($3606 666/810, 250, 350) 3714S2 • ' REFER TO HANDOUT Reg ° StaeAd Y14) ss am� e aau '9 w 1943e t A , J) 352fih1 , 5630.161 , 15 1 — Assembly Joint Work Session Packet January 31, 2013 Page 62 of 100 ' I . 1 I r � LOCAL CONTRIBUTION OC CO N O • 'CAP' EgTOMGJMC o APPEC PQOQMO0a ON- ZOfrJDD @L VD©l24 • • • _ I Assembly Joint Work Session Packet January 31, 2013 Page 63 of 100 LOCAL CONTRIBUTION MAXIMUM ! ' ESTIMATE t. i . R e_quire'd Local`. Contribu 2012 Full Tax Value $1,436,477,600 x 2.65 Mills $3,806,666 Additional Allowable I. 23% of FY14 Basic._Need $29,752,408 x 23% CI $6,843,054 I is ti.', - Total Allowable Cap - Estimated- -. 1 o $10,649,720 e � 1 Assembly Joint Work Session Packet January 31, 2013 Page 64 of 100 I BOROUGH REVENUE CAP ESTIMATE t - ` Estimated Required FY 14 Contribution Options (The - Lesser ofthe Following`Two) `"'"'"' A. 2012 Full Tax Value x 2.65 Mills = $1,436,477,600.00 x .00265 $3,806,666 -• B. FY 13 Basic Need x .45% = $29,821,988 x ".45 %o,= $13,419;895 Estimated Additional, Allowable LocaL<FY,11 Contribution Options ( The Greater ofthe Following Two) • A. 23% of FY 14 Basic Need = $29,752,408.00 x .23 '3® , 8: of 2011 Tax Base= , $1,436,477,600.00;. x .002 = $2,872,955 • . • Estimated Maximum Local Contribution Allowable: FY 13 (The Sum of the Following Two). . Required Local Contribution -` ,. $ • • 3,806,666. r . Additional:Allowable Local = _ $ 6,843.054 .1 • • Total Estimated Maximum Allowable Contribution 1 -14 -2013 = $10,649,720 ' KIB•Su ort'FY 13 $.-• 10,250;350 REFER-TO- HANDOUT . - Amount Below Cap FY.14 $399,370 - j Assembly Joint Work Session Packet January 31, 2013 Page 65 of 100 � t LOCAL CONTRIBUTION PRESENTATION • aowaroG, Source Amount .; Preliminary FY14 Appropriation_ H $ 9,396,500_i In -Kind Services 853,850 Total �; $ 10,250,350 • $10,243,618 FY09 100.00% of cap • $10,290,350 FY10 96.96% of cap • $10,275,350 FY11 93.27% of cap • $10,250,350 FY12 92.36% of cap • $10,250,350 FY13 98.67% of cap * Calculation formula changed • $10,250,350 FY14 96.25% of cap � I Assembly Joint Work Session Packet January 31, 2013 Page 66 of 100 IN -KIND SERVICES i FY13 & i ' PRJKSFN7ED AS FY14 ESTIMATE LI !� � e Amount Mental Health Servic ' . .$381,350 1 Audit Services $37,000 ; • i� General Liability Insurance `. _ . _.$175,500] • Property Insurance $150,000 Grounds Maintenance (snow removal): . $-1.10,000 - it .. ___. - I Total $853,850 . .. , �y i Assembly Joint Work Session Packet January 31, 2013 Page 67 of 100 � _- = 1 4 i ; , , LOCAL SUPPORT HISTORY I j I $12,000,000 $10;000,000 _ ,. - - - - - $8,000,000 _ - ❑ L ocal Support - I El Max Allowable • $6,000,000 - I - $4,000,000 - -'I , 1 r , $2,000,000 r _ ■ $ 1 _ t a _ 0 0 0 . 0 � 0 " 0 - 0 O b 0 0 % O q _ • � 0 N `3," " _ [O [O (O [O - [O - (O (O- O [O (�O -0 (O _ (O O .., t x ° _ V Assembly Joint Work Session Packet January 31, 2013 Page 68 of 100 WHAT'S N O Legislation process 0 Ongoing communication with Borough O Expense roll over C. KBEA negotiations O Health Insurance Renewal FY14 O Joint KIB / KIBSD Meeting January 31, 2013 O Full Preliminary Budget February 9, 2013 1/4 _ Assembly Joint Work Session Packet January 31, 2013 Page 69 of 100 Component — Foundation Program State of Alaska FY2014 Governor's Operating Budget Department of Education and Early Development Foundation Program Component Budget Summary FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 1 Assembly Joint Work Session Packet January 31, 2013 Page 70 of 100 Component — Foundation Program `Com p onent Foundation Program . Contribution to Department's Mission To provide financial support to Alaska's public schools. Core Services • The Public School Funding Program provides the primary state financial support for 53 school districts and Mt. Edgecumbe Boarding School. Major Component Accomplishments in 2012 • In FY2012, the Public School Funding Program provided approximately $1.4 billion in "Basic Need ", as determined by AS 14.17.410. Approximately $1.1 billion was state aid distributed to 53 school districts and Mt. Edgecumbe High School. • Alaska's 53 school districts and Mt. Edgecumbe High School provided educational services to 128,926 Alaska students enrolled in grades K -12, in FY2012. • In addition to the foundation basic need, the operating fund provided a one -time $20 million distribution to school districts based on the Average Daily Membership (ADM) the same calculation as used for basic need distribution. Key Component Challenges The foundation program provides resources schools need to help students meet higher academic standards in reading, writing, and mathematics. Schools and districts are held accountable for their students' performance. Improvement in student performance requires a continuous commitment to providing the resources to ensure that all students meet high academic standards. A school district's ability to have advanced notice of any potential increases in the foundation program allows for proactive planning of meaningful programs. This ensures that students at risk of not meeting standards will be able to reach them at the appropriate age levels. Significant Changes in Results to be Delivered in FY2014 In FY2014, an additional one -time $25 million will be distributed as state aid to school districts based on the public school funding formula allocations. In FY2013, about $1.4 billion will be distributed to school districts, according to "Basic Need" as determined by AS 14.17.410, less the required local contributions and deductions for eligible Impact Aid. The Public Education Fund (AS 14.17.300) has a sufficient balance to fully fund the current FY2014 Foundation Program and Pupil Transportation projections. FY2014 Foundation Program and Pupil Transportation was "forward - funded" in Chapter 15, SLA 2012, HB 284 for a total of $1,139,716.00. In addition, Chapter 19, SLA 2012, SB 182 provided for additional FY2014 funding for the Foundation Program ($21,296,400 Foundation Program /local effort and $5,911,300 for career and technical /vocation education) and Pupil Transportation ($12,700,200). Statutory and Regulatory Authority AS 14.17 4 AAC 09 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 2 Assembly Joint Work Session Packet January 31, 2013 Page 71 of 100 Component — Foundation Program Contact Information Contact: Elizabeth Nudelman, School Finance Director Phone: (907) 465-8679 Fax: (907) 463-5279 E -mail: elizabeth.nudelman @alaska.gov FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 3 Assembly Joint Work Session Packet January 31, 2013 Page 72 of 100 Component — Foundation Program - Foundation Program ' ' Component Financial Summary' . m' ", - ` .>!'..' '. ,, ,r All dollars shown''iti thousands FY2012 Actuals FY2013 FY2014 Governor Management Plan Formula Program: Component Expenditures: 71000 Personal Services 0.0 0.0 0.0 72000 Travel 0.0 0.0 0.0 73000 Services 0.0 0.0 0.0 74000 Commodities 0.0 0.0 0.0 75000 Capital Outlay 0.0 0.0 0.0 77000 Grants, Benefits 1,124,505.2 1,163,762.0 1,172,039.0 78000 Miscellaneous 0.0 0.0 0.0 Expenditure Totals 1,124,505.2 1,163,762.0 1,172,039.0 Funding Sources: 1004 General Fund Receipts 1,091,364.2 1,129,721.0 1,140,748.0 1043 Impact Aid for K -12 Schools 20,791.0 20,791.0 20,791.0 1066 Public School Fund 12,350.0 13,250.0 10,500.0 Funding Totals 1,124,505.2 1,163,762.0 1,172,039.0 Estimated R evenue Collections . . Description Master FY2012 Actuals FY2013 FY2014 Governor Revenue Management Plan Account Unrestricted Revenues None. 0.0 0.0 0.0 Unrestricted Total 0.0 0.0 0.0 Restricted Revenues Public Law 81 -874 51130 20,791.0 20,791.0 20,791.0 Public School Fund 51225 12,350.0 13,250.0 10,500.0 Restricted Total 33,141.0 34,041.0 31,291.0 Total Estimated Revenues 33,141.0 34,041.0 31,291.0 FY2014 Governor Released December 14th, 2012 12/18112 4:01 PM Department of Education and Early Development Page 4 Assembly Joint Work Session Packet January 31, 2013 Page 73 of 100 Component — Foundation Program • Summary`of Component Budget Changes • From FY2013 Management Plan to FY20T4 Governor -.. All dollars showh in thousands Unrestricted Designated Other Funds Federal Total Funds Gen (UGF) Gen (DGF) Funds FY2013 Management Plan 1,129,721.0 13,250.0 0.0 20,791.0 1,163,762.0 Adjustments which get you to start of year: - FY2014 Foundation 1,115,748.0 0.0 0.0 0.0 1,115,748.0 Program Public Education Fund Tracking Adjustments which will continue current level of service: • - Reverse Ch19, SLA 2012 - 21,296.4 0.0 0.0 0.0 - 21,296.4 (SB182) FY2013 Payments for 2.65 Mill Rate on Required Local Effort (Foundation Program) - Reverse Ch19, SLA2012 - 5,911.3 0.0 0.0 0.0 - 5,911.3 (SB182) FY2013 Vocational Education Factor of 1.015 Added to Foundation Formula - Reverse FY2013 - 1,077,513.3 0.0 0.0 0.0 - 1,077,513.3 Conference Committee Tracking Foundation Expenditures from PEF - Reverse Sec20, Ch17, SLA - 25,000.0 0.0 0.0 0.0 - 25,000.0 2012 (SB160) State Aid to Districts According to Adjusted ADM under AS 14.17.410(b)(1)(A) -(D) Proposed budget decreases: - Public School Trust Fund 0.0 - 2,750.0 0.0 0.0 - 2,750.0 Formula Adjustment Proposed budget increases: - Additional State Aid to 25,000.0 0.0 0.0 0.0 25,000.0 School Districts for Fixed Cost Increases FY2014 Governor 1,140,748.0 10,500.0 0.0 20,791.0 1,172,039.0 FY2014 Governor Released December 14th, 2012 12118/12 4:01 PM Department of Education and Early Development Page 5 Assembly Joint Work Session Packet January 31, 2013 Page 74 of 100 Component Detail All Funds Department of Education and Early Development Component: Foundation Program (AR17660) (141) RDU: K -12 Support (53) FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Committee Plan FY2014 Governor 71000 Personal Services 0.0 0.0 0.0 0.0 0.0 0.0 0.0% 72000 Travel 0.0 0.0 0.0 0.0 0.0 0.0 0.0% 73000 Services 0.0 0.0 0.0 0.0 0.0 0.0 0.0% 74000 Commodities 0.0 0.0 0.0 0.0 0.0 0.0 0.0% 75000 Capital Outlay 0.0 0.0 0.0 0.0 0.0 0.0 0.0% 77000 Grants, Benefits 1,124,505.2 1,111,554.3 1,163,762.0 1,163,762.0 1,172,039.0 8,277.0 0.7% 78000 Miscellaneous 0.0 0.0 0.0 0.0 0.0 0.0 0.0% Totals 1,124,505.2 1,111,554.3 1,163,762.0 1,163,762.0 1,172,039.0 8,277.0 0.7% Fund Sources: 1004 Gen Fund (UGF) 1,091,364.2 1,077,513.3 1,129,721.0 1,129,721.0 1,140,748.0 11,027.0 1.0% 1043 Impact Aid (Other) 20,791.0 20,791.0 20,791.0 20,791.0 20,791.0 0.0 0.0% 1066 Pub School (DGF) 12,350.0 13,250.0 13,250.0 13,250.0 10,500.0 - 2,750.0 -20.8% Unrestricted General (UGF) 1,091,364.2 1,077,513.3 1,129,721.0 1,129,721.0 1,140,748.0 11,027.0 1.0% Designated General (DGF) 12,350.0 13,250.0 13,250.0 13,250.0 10,500.0 - 2,750.0 -20.8% Other Funds 0.0 0.0 0.0 0.0 0.0 0.0 0.0% Federal Funds 20,791.0 20,791.0 20,791.0 20,791.0 20,791.0 0.0 0.0% Positions: Permanent Full Time 0 0 0 0 0 0 0.0% Permanent Part Time 0 0 0 0 0 0 0.0% Non Permanent 0 0 0 0 0 0 0.0% FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 6 Assembly Joint Work Session Packet January 31, 2013 Page 75 of 100 Change Record Detail - Multiple Scenarios With Descriptions Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) Positions Scenario /Change Trans Totals Personal Travel Services Commodities Capital Outlay Grants, Benefits Miscellaneous PFT PPT NP Record Title Type Services ********** * * * * * * * *** *** * * * * * * * * * * * * * * * * ** Changes From FY2013 Conference Committee To FY2013 Authorized **`******* ** * * * * * *** * * * * * * *** * * * * * * * * * * ** FY2013 Conference Committee ConfCom 1,077,513.3 0.0 0.0 0.0 0.0 0.0 1,077,513.3 0.0 0 0 0 1004 Gen Fund 1,077,513.3 FY2013 Conference Committee ConfCom 34,041.0 0.0 0.0 0.0 0.0 0.0 34,041.0 0.0 0 0 0 1043 Impact Aid 20,791.0 1066 Pub School 13,250.0 FY2013 Vocational Education Factor of 1.015 Added to Foundation Formula Ch19 SLA2012 (SB182) Misadj 5,911.3 0.0 0.0 0.0 0.0 0.0 5,911.3 0.0 0 0 0 1004 Gen Fund 5,911.3 Ch19 SLA2012 (SB182, fiscal note #8) Chapter 19 makes changes to both the Pupil Transportation and the Public School Funding (Foundation) program. Fiscal note #8 capitalizes the Public Education Fund (PEF), as set out in CSSB182, in order to provide sufficient funding to implement the changes in the Pupil Transportation and Foundation programs. An adjustment to the Foundation Program component is necessary to track the additional $5,911.3 expenditures from the Public Education Fund that are due to the new FY2013 Career and TechnicalNocational Education factor of 1.015 in the Public School Funding formula. FY2013 Payments for 2.65 Mill Rate on Required Local Effort (Foundation Program) Ch19 SLA 2012 (SB182) Misadj 21,296.4 0.0 0.0 0.0 0.0 0.0 21,296.4 0.0 0 0 0 1004 Gen Fund 21,296.4 Ch19 SLA2012 (SB182, fiscal note #8) Chapter 19 makes changes to both the Pupil Transportation and the Public School Funding (Foundation) program. Fiscal note #8 capitalizes the Public Education Fund (PEF), as set out in CSSB182, in order to provide sufficient funding to implement the changes in the Pupil Transportation and Foundation programs. An adjustment to the Foundation Program component is necessary to track the additional $21,296.4 from the Public Education Fund for increased state aid in FY2013, based on a 2.65 mill rate on required local effort. State Aid to Districts According to Adjusted ADM under AS 14.17.410(b)(1)(A)- (D)Sec20 Ch17 SLA 2012 (SB160) Special 25,000.0 0.0 0.0 0.0 0.0 0.0 25,000.0 0.0 0 0 0 1004 Gen Fund 25,000.0 Ch17 SLA2012 (56 160) (Sec21, P177. L17 -21) The sum of $25,000.0 is appropriated from the general fund to the Department of Education and Early Development to be distributed as state aid to districts according to the average daily membership (ADM) for each district adjusted under AS14.17.410(b)(1)(A) -(D) for the fiscal year ending June 30, 2013. FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 7 Assembly Joint Work Session Packet January 31, 2013 Page 76 of 100 Change Record Detail - Multiple Scenarios With Descriptions Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) Positions Scenario /Change Trans Totals Personal Travel Services Commodities Capital Outlay Grants, Benefits Miscellaneous PFT PPT NP Record Title Type Services Subtotal 1,163,762.0 0.0 0.0 0.0 0.0 0.0 1,163,762.0 0.0 0 0 0 ********** * * * * * * * * * * * * * * * * * * * * * * *** * * * * ** Changes From FY2013 Authorized To FY2013 Management Plan ********** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** Subtotal 1,163,762.0 0.0 0.0 0.0 0.0 0.0 1,163,762.0 0.0 0 0 0 ********** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** Changes From FY2013 Management Plan To FY2014 Governor ********** * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** Reverse Ch19, SLA 2012 (SB182) FY2013 Payments for 2.65 Mill Rate on Required Local Effort (Foundation Program) OTI - 21,296.4 0.0 0.0 0.0 0.0 0.0 - 21,296.4 0.0 0 0 0 1004 Gen Fund - 21,296.4 Ch19 SLA2012 (56182, fiscal note #8) Chapter 19 makes changes to both the Pupil Transportation and the Public School Funding (Foundation) program. Fiscal note #8 capitalizes the Public Education Fund (PEF), as set out in CSSB182, in order to provide sufficient funding to implement the changes in the Pupil Transportation and Foundation programs. A miscellaneous adjustment to the Foundation Program component is necessary to track the additional $21,296.4 from the Public Education Fund for increased state aid in FY2013, based on a 2.65 mill rate on required local effort. Reverse Ch19, SLA2012 (58182) FY2013 Vocational Education Factor of 1.015 Added to Foundation Formula OTI - 5,911.3 0.0 0.0 0.0 0.0 0.0 - 5,911.3 0.0 0 0 0 1004 Gen Fund - 5,911.3 Ch19 SLA2012 (SB182, fiscal note #8) Chapter 19 makes changes to both the Pupil Transportation and the Public School Funding (Foundation) program. Fiscal note #8 capitalizes the Public Education Fund (PEF), as set out in CSSB182, in order to provide sufficient funding to implement the changes in the Pupil Transportation and Foundation programs. A miscellaneous adjustment to the Foundation Program component is necessary to track the additional $5,911.3 expenditures from the Public Education Fund that are due to the new FY2013 Career and TechnicalNocational Education factor of 1.015 in the Public School Funding formula. Reverse FY2013 Conference Committee Tracking Foundation Expenditures from PEF OTI - 1,077,513.3 0.0 0.0 0.0 0.0 0.0 - 1,077,513.3 0.0 0 0 0 1004 Gen Fund - 1,077,513.3 Reverse Sec20, Ch17, 5LA2012 (SB160) State Aid to Districts According to Adjusted ADM under AS 14.17.410(b)(1)(A) -(D) OTI - 25,000.0 0.0 0.0 0.0 0.0 0.0 - 25,000.0 0.0 0 0 0 1004 Gen Fund - 25,000.0 Ch17 SLA2012 (SB 160 - Capital) (Sec21, P177, L17 -21) FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 8 Assembly Joint Work Session Packet January 31, 2013 Page 77 of 100 Change Record Detail - Multiple Scenarios With Descriptions Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) Positions Scenario /Change Trans Totals Personal Travel Services Commodities Capital Outlay Grants, Benefits Miscellaneous PFT PPT NP Record Title Type Services The sum of $25,000.0 is appropriated from the general fund to the Department of Education and Early Development to be distributed as state aid to districts according to the average daily membership (ADM) for each district adjusted under AS14.17.410(b)(1)(A) -(D) for the fiscal year ending June 30, 2013. FY2014 Foundation Program Public Education Fund Tracking Misadj 1,115,748.0 0.0 0.0 0.0 0.0 0.0 1,115,748.0 0.0 0 0 0 1004 Gen Fund 1,115.748.0 This change record is only for tracking the FY2014 Foundation Program anticipated need. Funds will be expended from the Public Education Fund. The current estimated draw from the Public Education Fund for FY2014 Foundation Program expenditures is based on an adjusted daily member (ADM) of 129,322, as of November 15, 2012; regular ADM of 118,673; $5,680 per ADM. Public School Trust Fund Formula Adjustment Dec -2,7500 0.0 0.0 0.0 0.0 0.0 - 2,750.0 0.0 0 0 0 1066 Pub School - 2,750.0 The formula adjustment to the Public School Trust Fund is a decrease of $2,750 and reflects the FY2014 total anticipated expenditure of $10,500.0. AS 37.14.110(a) Additional State Aid to School Districts for Fixed Cost Increases IncOTI 25,000.0 0.0 0.0 0.0 0.0 0.0 25,000.0 0.0 0 0 0 1004 Gen Fund 25,000.0 In FY2014, a third year of funding outside the Foundation formula will continue to provide additional resources for school districts to manage high energy costs and rising expenditures related to fixed costs such as shipping, transportation and other expenses. Costs have remained high since the inception of this revenue stream and the additional authority is still needed so assist school districts in maintaining services at current levels. Totals 1,172,039.0 0.0 0.0 0.0 0.0 0.0 1,172,039.0 0.0 0 0 0 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 9 Assembly Joint Work Session Packet January 31, 2013 Page 78 of 100 Line Item Detail Department of Education and Early Development Grants, Benefits Component: Foundation Program (141) RDU: K -12 Support (53) Line FY2012 Actuals FY2013 FY2014 Governor Number Line Name Management Plan 77000 Grants, Benefits 1,124,505.2 1,163,762.0 1,172,039.0 Expenditure Account Servicing Agency Explanation FY2012 Actuals FY2013 FY2014 Governor Management Plan 77000 Grants, Benefits Detail Totals 1,124,505.2 1,163,762.0 1,172,039.0 77431 Education Foundation Formula grants to school districts. 1,120,337.8 1,161,659.9 1,168,906.5 77438 State Agency Grants EED MEHS Estimated foundation formula entitlement for Mt. 4,167.4 2,102.1 3,132.5 Edgecumbe High School (Impact Aid and State Aid). FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 10 Assembly Joint Work Session Packet January 31, 2013 Page 79 of 100 Restricted Revenue Detail Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) Master Revenue FY2013 Account Description FY2012 Actuals Management Plan FY2014 Governor 51130 Public Law 81 -874 20,791.0 20,791.0 20,791.0 Detail Information Revenue Revenue Collocation AKSAS FY2013 Amount Description Component Code Fund FY2012 Actuals Management Plan FY2014 Governor 51130 Pub Law 81- 874/GF 05111049 11100 20,791.0 20,791.0 20,791.0 This authorization of Federal Impact Aid revenue is shown in the Alaska Department of Education & Early Development (LED) budget only as a place holder- Impact Aid is not received by EED. The funds are sent directly from the US Department of Education to Anchorage, Fairbanks, and Kodiak school districts for Impact Aid. EED deducts the amount granted in calculating the allocation of the Foundation Program. FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 11 Assembly Joint Work Session Packet January 31, 2013 Page 80 of 100 Restricted Revenue Detail Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) Master Revenue FY2013 Account Description FY2012 Actuals Management Plan FY2014 Governor 51225 Public School Fund 12,350.0 13,250.0 10,500.0 Detail Information Revenue Revenue Collocation AKSAS FY2013 Amount Description Component Code Fund FY2012 Actuals Management Plan FY2014 Governor 51225 Public School Fund 05111047 11100 12,350.0 13,250.0 10,500.0 AS 37.14.110 establishes the Public School Trust Fund and each year the sum of one -half of 1 percent of the total receipts from the management of state land, including amounts paid to the state as proceeds of sale or annual rent of surface rights, mineral lease rentals, royalties, royalty sale proceeds, and federal mineral revenue - sharing payments or bonuses are transferred to the fund. The interest earnings are available for appropriation to support the state public school program. This also includes available funds from tobacco tax revenue. FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 12 Assembly Joint Work Session Packet January 31. 2013 Page 81 of 100 Inter - Agency Services Department of Education and Early Development Component: Foundation Program (141) RDU: K -12 Support (53) FY2013 Expenditure Account Service Description Service Type Servicing Agency FY2012 Actuals Management Plan FY2014 Governor 77438 State Agency Grants Estimated foundation formula entitlement for Mt. Intra -dept EED MEHS 4,167.4 2,102.1 3,132.5 Edgecumbe High School (Impact Aid and State Aid). 77438 State Agency Grants subtotal: 4,167.4 2,102.1 3,132.5 Foundation Program total: 4,167.4 2,102.1 3,132.5 Grand Total: 4,167.4 2,102.1 3,132.5 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 13 Assembly Joint Work Session Packet January 31, 2013 Page 82 of 100 Department of Education and Early Development State of Alaska FY2014 Governor's Operating Budget Department of Education and Early Development FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 1 Assembly Joint Work Session Packet January 31, 2013 Page 83 of 100 Department of Education and Early Development Department of Education and Early Development Mission To ensure quality standards -based instruction to improve academic achievement for all students. Alaska Constitution Article 7, Sec. 1; AS 14.17 Core Services UGF DGF Other Fed Total PFT PPT NP % GF (in priority order) 1 Public School Funding 1,216,618.8 13,250.0 0.0 20,791.0 1,250,659.8 0 0 0 95.0% 2 Fiscal Accountability, Compliance 15,110.5 886.3 2,649.1 212,291.7 230,937.6 117 0 1 1.2% and Oversight 3 School Effectiveness Programs 15,713.2 4,900.0 0.0 273.2 20,886.4 11 0 0 1.6% 4 Active Partnerships 26,520.9 1,928.0 22,529.2 6,052.5 57,030.6 207 14 17 2.2% FY2013 Management Plan 1,273,963.4 20,964.3 25,178.3 239,408.4 1,559,514.4 335 14 iB Measures by Core Service (Additional performance information is available on the web at http: / /omb.alaska.gov /results.) 1. Public School Funding Distribution of Public School Funding 400000 0 - 1 v164=9 51.266590 a10AOO.0 - n 1�,m4 '__L_ me= nA =+.r9� 41.0,9),2013 000000.0 - 9lmsn — 000000 - iO0p000 - 4000000 - '200,000.0 - ■ $0.0 2007 20013 2009 2010 2011 2012 2013 Fiscal Yew 2. Fiscal Accountability, Compliance and Oversight Department Fiscal Accountability, Compliance and Oversight 600030.0 • Coans.ff D Tus Dwaman Fuev C0 .000.0 200 0D0.0 0000000 300 000 0 05 P00.0 1 n u01. . 0 ^'d5 4000000 2000000 00 2007 2008 2009 2010 2011 2012 2013 F heal Year FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 2 Assembly Joint Work Session Packet January 31, 2013 Page 84 of 100 Department of Education and Early Development 3. School Effectiveness Programs Statewide Graduation Rate 70 .0% r �� ®A 67 6% ®a>< °L f'10% sm ®v% CO 0% . 50.0% 400% - 300% - 20.0% 10.0% - 0 0% CSender Year • 4. Active Partnerships Fish School Graduates Cortimtng to Postsecondary Education ro% 69% . A14 61% • u s nee ❑ aneflee 60% HIl 3100 X09 2010 Calendar Year Major Department Accomplishments in 2012 • Conducted multiple meetings with stakeholders from industry, higher education, and K -12 educators to review and solicit public comment regarding the revised Alaska content standards in reading, writing and math from grades K through 12; • Following the board adoption of the revised Alaska content standards in reading, writing and math, assembled a department team to develop and provide technical assistance to school districts on the implementation of the standards; • Developed and commenced distribution of "I am ready" literature, aligned to the content standards and Early Learning Guidelines, that describes what young children should know to be prepared for school, and includes parent and caregiver activities to carry out with children; • Conducted several meetings with Alaska stakeholders from the Teacher Quality Working Group to review methods to improve the quality of the teacher and school leader workforce, and developed a proposal to revise state regulations on teacher /leader evaluation, which were brought to the State Board of Education and Early Development; • Worked with school districts to create the Alaska Learning Network, a partnership including all Alaska school districts, to develop and administer efficient Alaska distance education courses; • Reviewed and revised the policy manual for Mt. Edgecumbe High School, which included an improvement in the process to revise and adopt new curricular changes and increased the involvement of the State Board of Education and Early Development; • Secured a construction manager / general contractor (CM /GC for the Alaska State Libraries, Archives and Museums facility project; • Continued to implement the Alaska Performance Scholarship (APS) in collaboration with the Alaska Commission on Postsecondary Education, the Alaska Department of Labor and Workforce Development, and Alaska school districts, resulting in initial APS awards of approximately $3 million to over 800 Alaska high FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 3 Assembly Joint Work Session Packet January 31, 2013 Page 85 of 100 Department of Education and Early Development school 2011 graduates pursuing postsecondary education and training in Alaska; • Awarded grants for the new state Parents -as- Teachers program, and issued new grants for the Pre - Kindergarten Program; and, • Successfully settled two major lawsuits that have been on -going for years: Kasayulie v. Alaska and Moore v. Alaska. Key Department Challenges 1. Academic growth and proficiency for all students in reading, writing and math, and improving the graduation rate Parents, community leaders, state legislators and many other Alaskans want to know about the quality of education in their local schools. They also want to be able to improve the schools that need help and to ensure that each and every school is accountable for producing results. The school reform effort to implement a standards -based system in public education, which includes a robust reporting system for results, has great promise in helping close the achievement gap among our students. The State of Alaska has worked with local districts to ensure curriculum and assessments are aligned to standards. The continued efforts to ensure students receive instruction that meets their needs, and helps to improve achievement when a learner is struggling, remain a challenge. The State System of Support (SSOS) works with schools struggling with student achievement, in addition to all schools as they implement the new content standards, to provide support for increasing student achievement. 2. Implement new state content standards and refine state assessments Statewide Assessment System The State of Alaska has adopted a comprehensive assessment system for all students that includes a developmental profile for children entering kindergarten or first grade, standards -based assessments for grades three through ten, and a High School Graduation Qualifying Examination. This assessment system provides information to hold schools and communities accountable for the academic achievement of children. Each year, all schools report assessment information to their communities regarding their progress. The current assessment system, developed in 2005, remains in place. With the adoption of revised Alaska Content Standards by the State Board of Education and Early Development in June 2012, the department has started to prepare for the development of new assessments to implement in either the spring of 2015 or 2016. Refining assessments or procuring an assessment that can assess the students based on the new standards, and provide information for accountability and instructional improvement, is a significant challenge to be met over the next few years. Change in assessment systems takes multiple years, and requires significant stakeholder involvement to positively impact student achievement. Once a new assessment system is in place the system will require continuous development to refresh items on the tests so that student performance is not about knowing specific items as much as knowing the standards. 3. Implementation of changes, based on the application for a state waiver from the Elementary and Secondary Education Act (ESEA) as authorized by No Child Left Behind (NCLB), to the school accountability system The federal No Child Left Behind (NCLB) legislation, which amended the Elementary and Secondary Education Act (ESEA), required that each state implement a Statewide Accountability Plan to measure whether a school is making progress. The United States Department of Education invited states to apply for waivers from ESEA over the past year, and Alaska submitted a waiver in September 2012. The waiver includes three major components: 1. College and career -ready standards for all students; 2. State - developed differentiated accountability system for schools, including recognition and support; and, 3. Supporting effective instruction and leadership. The new Alaska content standards, and assessing those standards, will address the first component of the waiver. The second component of the waiver changes the accountability system from one based heavily on the test scores from the Standards Based Assessments to a system that accounts for attendance, graduation rate, preparing students for college and career success, and accounts for growth in performance from one year to the next. Finally, the third component of the waiver includes a significant change to the way teachers and principals are evaluated, FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 4 Assembly Joint Work Session Packet January 31, 2013 Page 86 of 100 Department of Education and Early Development requiring the use of student learning data in those evaluations. Each aspect of the waiver provides for improvement in our accountability structure, but will be a challenge to implement as we work to engage all stakeholders and create a vastly different and more appropriate way to hold schools accountable for student achievement. Maintain support for the Alaska Statewide Mentoring Project and the Alaska Administrator Coaching Project; which will result in decreases in turnover of Alaska educators and improved student achievement. Sponsor professional development for the implementation of the new content standards and statewide literacy plan. Continue to develop a statewide longitudinal data system that will expand the focus from P12 to P20 /workforce. Significant Changes in Results to be Delivered in FY2014 • Implement Alaska's new English language arts and mathematics standards, moving all schools from awareness of the standards to transition and implementation of the standards; • Develop a framework for state assessments of the content standards in English language arts and mathematics; • Continue phased implementation of high school curriculum changes to best prepare students for Alaska Performance Scholarship eligibility; • Support districts as they implement new teacher and principal evaluation systems to incorporate student learning data, and provide for a stronger teacher and leader workforce; • Provide focused district and school improvement support services, and increasing concentration on effective reading programs, • Facilitate the implementation of a four -year 1:1 statewide technology plan; • Increase support to the Alaska Learning Network; and, • Provide support for a program to increase the statewide graduation rate (Jobs for America's Graduates). Contact Information Administrative Commissioner: Michael Hanley Services Director: Mark Lewis Phone: (907) 465 -8727 Phone: (907) 465 -2875 Fax: (907) 465 -4156 Fax: (907) 465 -3452 E -mail: mike.hanley @alaska.gov E -mail: mark.lewis @alaska.gov FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 5 Assembly Joint Work Session Packet January 31, 2013 Page 87 of 100 Department of Education and Early Development . Depart Budget Summary by,RDU • .. ,. " ' .... _ FY2012 Actuals FY2013 Management Plan FY2014 Governor UGF +DGF Other Federal Total UGF +DGF Other Federal Total UGF +DGF Other Federal Total Funds Funds Funds Funds Funds Funds Funds Funds Funds Funds Funds Funds Formula Expenditures K -12 Support 1,186,830.3 0.0 20,791.0 1,207,621.3 1,229,868.8 0.0 20,791.0 1,250,659.8 1,237,447.9 0.0 20,791.0 1,258,238.9 AK Performance 3,008.1 0.0 0.0 3,008.1 8,000.0 0.0 0.0 8,000.0 8,000.0 0.0 0.0 8,000.0 Scholarship Awd Non - Formula Expenditures Education Support 3,253.1 1,856.6 145.0 5,254.7 3,573.2 2,606.7 145.0 6,324.9 3,735.8 2,281.7 145.0 6,162.5 Services Teaching and 27,964.5 10,424.3 212,336.4 250,725.2 31,003.2 716.7 212,419.9 244,139.8 37,785.5 716.7 206,801.7 245,303.9 Learning Support Commissions and 1,046.7 194.0 708.0 1,948.7 1,104.8 217.8 793.9 2,116.5 1,105.6 297.8 794.5 2,197.9 Boards Mt. Edgecumbe 4,330.0 5,618.0 0.0 9,948.0 4,278.4 6,077.8 0.0 10,356.2 4,334.5 6,077.8 0.0 10,412.3 Boarding School State Facilities 2,110.0 1,149.5 0.0 3,259.5 2,115.8 1,195.5 0.0 3,311.3 2,098.2 1,205.6 0.0 3,303.8 Maintenance Alaska Library and 7,183.5 1,053.9 2,388.9 10,626.3 8,018.7 1,223.9 3,331.8 12,574.4 8,019.4 1,223.9 3,331,8 12.575.1 Museums Alaska 5,648.4 12,784.5 764.2 19,197.1 6,964.8 13,139.9 1,926.8 22,031.5 6,964.8 14,203.0 1,934.0 23,101.8 Postsecondary Education Totals 1,241,374.6 33,080.8 237,133.5 1,511,588.9 1,294,927.7 25,178.3 239,408.4 1,559,514.4 1,309,491.7 26,006.5 233,798.0 1,569,296.2 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 6 Assembly Joint Work Session Packet January 31, 2013 Page 88 of 100 Department of Education and Early Development . - Fun ding Source Summary '. , All.dollars in thousands. Funding Sources FY2012 Actuals FY2013 FY2014 Governor Management Plan 1002 Federal Receipts 208,094.9 211,272.4 210,631.2 1003 General Fund Match 1,076.9 1,097.7 1,097.7 1004 General Fund Receipts 1,226,295.9 1,269,287.9 1,283,607.4 1005 General Fund /Program Receipts 870.6 1,378.4 1,378.4 1007 Interagency Receipts 19,156.0 10,554.9 11,241.3 1014 Donated Commodity /Handling Fee Account 231.8 374.0 374.0 1037 General Fund / Mental Health 377.8 477.8 477.8 1043 Impact Aid for K -12 Schools 20,791.0 20,791.0 20,791.0 1066 Public School Fund 12,350.0 13,250.0 10,500.0 1092 Mental Health Trust Authority Authorized 100.0 100.0 100.0 Receipts 1106 Alaska Post - Secondary Education 12,623.3 12,879.8 12,941.6 Commission Receipts 1108 Statutory Designated Program Receipts 1,197.9 1,613.6 1,693.6 1145 Art in Public Places Fund 3.6 30.0 30.0 1151 Technical Vocational Education Program 403.4 435.9 430.4 Account 1212 Federal Stimulus: ARRA 2009 8,015.8 6,971.0 2,001.8 1213 Alaska Housing Capital Corporation Receipts 3,100.0 1226 Alaska Higher Education Investment Fund 5,900.0 12,000.0 Totals 1,511,588.9 1,559, 514.4 1,569,296.2 I . Position Summary Funding Sources FY2013 FY2014 Governor Management Plan Permanent Full Time 335 335 Permanent Part Time 14 14 Non Permanent 18 18 Totals 367 367 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 7 Assembly Joint Work Session Packet January 31, 2013 Page 89 of 100 Department of Education and Early Development FY2014 Capital Budget Request • Project Title Unrestricted Designated Other Federal Total Gen (UGF) Gen (DGF) Funds Funds Funds Mt. Edgecumbe High School Heating Plant - Boilers and Utilidor Piping 1,500,000 0 0 0 1,500,000 Replacement State Library, Archives and Museum Facility Construction Funding 20,000,000 0 0 0 20,000,000 Nightmute School Renovation /Addition 0 32,965,301 0 0 32,965,301 Kuinerramiut Elitnaurviat K -12 Renovation / Addition, Quinhagak 0 13,207,081 0 0 13,207,081 School District Major Maintenance Grants 22,263,119 0 0 0 22,263,119 Mt. Edgecumbe High School Deferred Maintenance 1,845,000 0 0 0 1,845,000 Department Total 45,608,119 46,172,382 0 0 91,780,501 This is an appropriation level summary only. For allocations and the full project details see the capital budget. FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 8 Assembly Joint Work Session Packet January 31, 2013 Page 90 of 100 Department of Education and Early Development Summary of Department Budget Changes by RDU From FY2013 Management Plan to FY2014 Governor . - ., . - _, All dollars shown in thousands Unrestricted Designated Other Funds Federal Total Funds Gen (UGF) Gen (DGF) Funds FY2013 Management Plan 1,273,963.4 20,964.3 25,178.3 239,408.4 1,559,514.4 Adjustments which get you to start of year: -K -12 Support 1,190,650.8 0.0 0.0 0.0 1,190,650.8 Adjustments which will continue current level of service: - K -12 Support - 1,205,156.9 0.0 0.0 0.0 - 1,205,156.9 - Education Support Services 4.2 0.0 0.0 0.0 4.2 - Teaching and Learning - 1,812.2 0.0 -100.0 - 5,618.2 - 7,530.4 Support - Commissions and Boards 0.8 0.0 0.0 0.6 1.4 -Mt. Edgecumbe Boarding 46.0 0.0 0.0 0.0 46.0 School -State Facilities Maintenance 0.0 0.0 10.1 0.0 10.1 - Alaska Library and 0.7 0.0 0.0 0.0 0.7 Museums - Alaska Postsecondary - 3,000.0 3,000.0 63.1 7.2 70.3 Education -AK Performance - 3,100.0 3,100.0 0.0 0.0 0.0 Scholarship Awd Proposed budget decreases: -K -12 Support -167.0 - 2,750.0 0.0 0.0 - 2,917.0 - Education Support Services 0.0 0.0 -325.0 0.0 -325.0 - Teaching and Learning 0.0 -5.5 0.0 0.0 -5.5 Support -State Facilities Maintenance -17.6 0.0 0.0 0.0 -17.6 Proposed budget increases: - K -12 Support 25,002.2 0.0 0.0 0.0 25,002.2 - Education Support Services 158.4 0.0 0.0 0.0 158.4 - Teaching and Learning 8,600.0 0.0 100.0 0.0 8,700.0 Support - Commissions and Boards 0.0 0.0 80.0 0.0 80.0 -Mt. Edgecumbe Boarding 10.1 0.0 0.0 0.0 10.1 School - Alaska Postsecondary 0.0 0.0 1,000.0 0.0 1,000.0 Education FY2014 Governor 1,285,182.9 24,308.8 26,006.5 233,798.0 1,569,296.2 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 9 Assembly Joint Work Session Packet January 31, 2013 Page 91 of 100 Department Totals Department of Education and Early Development Description FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Committee Plan FY2014 Governor Department Totals 1,511,588.9 1,484,722.5 1,559,514.4 1,559,514.4 1,569.296.2 9,781.8 0.6% Objects of Expenditure: 71000 Personal Services 31,890.0 35,348.5 35,563.3 36,373.8 36,795.0 421.2 1.2% 72000 Travel 2,034.2 1,948.0 1,960.0 1,947.0 1,917.5 -29.5 73000 Services 39,115.0 46,317.8 46,326.3 46,421.8 55,242.8 8,821.0 19.0% 74000 Commodities 2,253.0 2,591.2 2,593.7 1,767.9 1,797.5 29.6 1.7% 75000 Capital Outlay 511.7 198.8 198.8 111.8 69.1 -42.7 -38.2% 77000 Grants, Benefits 1,435,785.0 1,398,318.2 1,472,872.3 1,472,892,1 1,473,474.3 582.2 0.0% 78000 Miscellaneous 0.0 0.0 0.0 0.0 0.0 0.0 0.0% Funding Source: 1002 Fed Rcpts (Fed) 208,094.9 210,623.4 211,272.4 211,272.4 210,631.2 -641.2 -0.3% 1003 G/F Match (UGF) 1,076.9 1,097.7 1,097.7 1,097.7 1,097.7 0.0 0.0% 1004 Gen Fund (UGF) 1.226,295.9 1,206,014.2 1,269,287.9 1,269,287.9 1,283,607.4 14,319.5 1.1% 1005 GF /Prgm (DGF) 870.6 1,378.4 1,378.4 1,378.4 1,378.4 0.0 0.0% 1007 I/A Rcpts (Other) 19,156.0 10,554.9 10,554.9 10,554.9 11,241.3 686.4 6.5% 1014 Donal Comm (Fed) 231.8 374.0 374.0 374.0 374.0 0.0 0.0% 1037 GF /MH (UGF) 377.8 477.8 477.8 477.8 477.8 0.0 0.0% 1043 Impact Aid (Fed) 20,791.0 20,791.0 20,791.0 20,791.0 20,791.0 0.0 0.0% 1066 Pub School (DGF) 12,350.0 13,250.0 13,250.0 13,250.0 10,500.0 - 2,750.0 -20.8% 1092 MHTAAR (Other) 100.0 100.0 100.0 100.0 100.0 0.0 0.0% 1106 P -Sec Rcpt (Other) 12,623.3 12,879.8 12,879.8 12,879.8 12,941.6 61.8 0.5% 1108 Stat Desig (Other) 1,197.9 1,613.6 1,613.6 1,613.6 1,693.6 80.0 5.0% 1145 AIPP Fund (Other) 3.6 30.0 30.0 30.0 30.0 0.0 0.0% 1151 VoTech Ed (DGF) 403.4 435.9 435.9 435.9 430.4 -5.5 -1.3% 1212 Fed ARRA (Fed) 8,015.8 2,001.8 6,971.0 6,971.0 2,001.8 - 4,969.2 -71.3% 1213 AHCC Rcpts (UGF) 0.0 3,100.0 3,100.0 3,100.0 0.0 - 3,100.0 - 100.0% 1226 High Ed (DGF) 0.0 0.0 5,900.0 5,900.0 12,000.0 6,100.0 103.4% Totals: Unrestricted Gen (UGF) 1,227,750.6 1,210,689.7 1,273,963.4 1,273,963.4 1,285,182.9 11,219.5 0.9% Designated Gen (DGF) 13,624.0 15,064.3 20,964.3 20,964.3 24,308.8 3,344.5 16.0% Other Funds 33,080.8 25,178,3 25,178.3 25,178.3 26,006.5 828.2 3.3% Federal Funds 237,133.5 233,790.2 239,408.4 239,408.4 233,798.0 - 5,610.4 -2.3% Positions: Permanent Full Time 336 332 334 335 335 0 0.0% Permanent Part Time 14 14 14 14 14 0 0.0% Non Permanent 7 8 8 18 18 0 0.0% FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 10 Assembly Joint Work Session Packet January 31, 2013 Page 92 of 100 Component Summary General Funds Only Department of Education and Early Development Results Delivery Unit/ FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Component Committee Plan F12014 Governor K -12 Support Foundation Program 1,103,714.2 1,090,763.3 1,142,971.0 1,142,971.0 1,151,248.0 8,277.0 0.7% Pupil Transportation 70,377.8 62,202.7 73,795.9 73,795.9 74,902.8 1,106.9 1.5% Boarding Home Grants 3,330.8 3,728.8 3,728.8 3,728.8 2,088.8 - 1,640.0 -44.0% Youth in Detention 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0 0.0 0.0% Special Schools 3,313.9 3,314.7 3.314.7 3,314.7 3,316.9 2.2 0.1% AK Challenge Youth Academy 4,993.6 4,958.4 4,958.4 4,958.4 4,791.4 -167.0 -3.4% RDU Totals: 1,186,830.3 1,166,067.9 1,229,868.8 1,229,868.8 1,237,447.9 7,579.1 0.6% Education Support Services Executive Administration 824.4 850.2 850.2 850.2 853.0 2.8 0.3% Administrative Services 577.1 638.6 638.6 638.6 751.7 113.1 17.7% Information Services - 287.0 301.6 301.6 301.6 301.6 0.0 0.07 School Finance & Facilities 1,564.6 1,687.5 1,782.8 1,782.8 1,829.5 46.7 2.6% RDU Totals: 3,253.1 3,477.9 3,573.2 3,573.2 3,735.8 162.6 4.6% Teaching and Learning Support Student and School Achievement 11.662.4 12,679.0 12,764.0 12,764.0 19,865.6 7,101.6 55.6% State System of Support 2,061.9 1,950.0 1,950.0 1,950.0 1,950.7 0.7 0.0% Statewide Mentoring 3,150.0 3,000.0 3,000.0 3,000.0 3,000.0 0.0 0.0% Teacher Certification 593.2 896.5 896.5 896.5 896.5 0.0 0.0% Child Nutrition 83.7 100.0 100.0 100.0 100.0 0.0 0.0% Early Learning Coordination 10,413.3 9,000.2 9,492.7 9,492.7 9,492.7 0.0 0.0% Pre - Kindergarten Grants 0.0 4,000.0 2,800.0 2,800.0 2,480.0 -320.0 -11.4% RDU Totals: 27,964.5 31,625.7 31,003.2 31,003.2 37,785.5 6,782.3 21.9% Commissions and Boards Professional Teaching Practice 253.4 295,8 295.8 295.8 296.5 0.7 0.2% AK State Council on the Arts 793.3 809.0 809.0 809.0 809.1 0.1 0.0% RDU Totals: 1,046.7 1,104,8 1,104.8 1,104.8 1,105.6 0.8 0.1% Mt. Edgecumbe Boarding School Mt. Edgecumbe Boarding School 4,330.0 4,278.4 4,278.4 4,278.4 4,334.5 56.1 1.3% RDU Totals: 4,330.0 4,278.4 4,278.4 4,278.4 4,334.5 56.1 1.3 % State Facilities Maintenance EED State Facilities Rent 2,110.0 2,115.8 2,115.8 2,115.8 2,098.2 -17.6 -0.8% RDU Totals: 2,110.0 2,115,8 2,115.8 2,115.8 2,098.2 -17.6 -0.8% Alaska Library and Museums Library Operations 4,324.2 4,883.2 4,883.2 4,883.2 4,883.9 0.7 0.0% Archives 1,026.9 1,106.8 1,106.8 1,106.8 1,106.8 0.0 0.0% Museum Operations 1,832.4 2,028.7 2,028.7 2,028.7 2,028.7 0.0 0.0% RDU Totals: 7,183.5 8,018.7 8,018.7 8,018.7 8,019.4 0.7 0.0% Alaska Postsecondary Education Commission Program Admin & Operations 2,801.0 3,000.0 4,000.0 4,000.0 4,000.0 0.0 0.0% WWAMI Medical Education 2,847.4 2,964.8 2,964.8 2,964.8 2,964.8 0.0 0.0% RDU Totals: 5,648.4 5,964.8 6,964.8 6,964.8 6,964.8 0.0 0.0% Alaska Performance Scholarship Awards AK Pert Scholarship Awd 3,008.1 3,100.0 8,000.0 8,000.0 8,000.0 0.0 0.0% FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 11 Assembly Joint Work Session Packet January 31, 2013 Page 93 of 100 Component Summary General Funds Only Department of Education and Early Development Results Delivery UniU FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Component Committee Plan FY2014 Governor RDU Totals: 3,008.1 3,100.0 8,000.0 8,000.0 8,000.0 0.0 0.0% Unrestricted Gen (UGF): 1,227,750.6 1,210,689.7 1,273,963.4 1,273,963.4 1,285,182.9 11,219.5 0.9% Designated Gen (DGF): 13,624.0 15,064.3 20,964.3 20,964.3 24,308.8 3,344.5 16.0% Other Funds: 0.0 0.0 0.0 0.0 0.0 0.0 0.0% Federal Funds: 0.0 0.0 0.0 0.0 0.0 0.0 0.0% Total Funds: 1,241,374.6 1,225,754.0 1,294,927.7 1,294,927.7 1,309,491.7 14,564.0 1.1% FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 12 Assembly Joint Work Session Packet January 31, 2013 Page 94 of 100 Component Summary All Funds Department of Education and Early Development Results Delivery Unit/ FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Component Committee Plan FY2014 Governor K -12 Support Foundation Program 1,124,505.2 1,111,554.3 1,163,762.0 1,163,762.0 1,172,039.0 8,277.0 0.7% Pupil Transportation 70,377.8 62,202.7 73,795.9 73,795.9 74,902.8 1,106.9 1.5% Boarding Home Grants 3,330.8 3,728.8 3,728.8 3,728.8 2,088.8 - 1,640.0 -44.0% Youth in Detention 1,100.0 1,100.0 1,100.0 1,100.0 1,100.0 0.0 0,0% Special Schools 3,313.9 3,314.7 3,314.7 3,314.7 3,316.9 2.2 0.1% AK Challenge Youth Academy 4,993.6 4,958.4 4,958.4 4,958.4 4,791.4 -167.0 -3.4% RDU Totals: 1,207,621.3 1,186,858.9 1,250,659.8 1,250,659.8 1,258,238.9 7,5791 0.6% Education Support Services Executive Administration 836.3 872.6 872.6 872.6 875.4 2.8 0.3% Administrative Services 1,421.0 1,508.9 1,508.9 1,508.9 1,622.0 113.1 7.5% Information Services 662.5 1,363.0 1,363.0 1,363.0 1,038.0 -325.0 -23.8% School Finance & Facilities 2,334.9 2,485.1 2,580.4 2,580.4 2,627.1 46.7 1.8% RDU Totals: 5,254.7 6,229.6 6,324.9 6,324.9 6,162.5 -162.4 -2,6% Teaching and Learning Support Student and School Achievement 182,451.6 169,319.5 175,022.7 175,022.7 174,506.1 -516.6 -0.3% State System of Support 2,061.9 1,950.0 1,950.0 1,950.0 1,950.7 0.7 0.0% Statewide Mentoring 3,150.0 3,000.0 3,000.0 3,000.0 3,000.0 0.0 0.0% Teacher Certification 593.2 912.9 912.9 912.9 912.9 0.0 0.0% Child Nutrition 51,945.4 50,688.3 50,688.3 50,688.3 52,688.3 2,000.0 3.9% Early Learning Coordination 10,523.1 9,273.4 9,765.9 9,765.9 9,765.9 0.0 0.0% Pre - Kindergarten Grants 0.0 4,000.0 2,800.0 2,800.0 2,480.0 -320.0 -11.4% RDU Totals: 250,725.2 239,144.1 244,139.8 244,139.8 245,303.9 1,164.1 0.5% Commissions and Boards Professional Teaching Practice 253.4 295.8 295.8 295.8 296.5 0.7 0.2% AK State Council on the Arts 1,695.3 1,820.7 1,820.7 1,820.7 1,901.4 80.7 4.4% RDU Totals: 1,948.7 2,116.5 2,116.5 2,116.5 2,197.9 81.4 3.8% Mt. Edgecumbe Boarding School Mt. Edgecumbe Boarding School 9,948.0 10,356.2 10,356.2 10,356.2 10,412.3 56.1 0.5% RDU Totals: 9,948.0 10,356.2 10,356.2 10,356.2 10,412.3 56.1 0.5% State Facilities Maintenance State Facilities Maintenance 1,149.5 1,169.5 1,169.5 1,169.5 1,179.6 10.1 0.9% EED State Facilities Rent 2,110.0 2,141.8 2,141.8 2,141.8 2,124.2 -17.6 -0.8% RDU Totals: 3,259.5 3,311.3 3,311.3 3,311.3 3,303.8 -7.5 -0.2% Alaska Library and Museums Library Operations 7,582.1 9,153.3 9,153.3 9,153.3 9,154.0 0.7 0.0% Archives 1,211.8 1,332.4 1,332.4 1,332.4 1,332.4 0.0 0.0% Museum Operations 1,832.4 2,088.7 2,088.7 2,088.7 2,088.7 0.0 0.0% RDU Totals: 10,626.3 12,574.4 12,574.4 12,574.4 12,575.1 0.7 0.0% Alaska Postsecondary Education Commission Program Admin & Operations 16,3491 18,066.7 19,066.7 19,066.7 20,137.0 1,070.3 5.6% WWAMI Medical Education 2,847.4 2,964.8 2,964.8 2,964.8 2,964.8 0.0 0.0% RDU Totals: 19,197.1 21,031.5 22,031.5 22,031.5 23,101.8 1,070.3 4.9% Alaska Performance Scholarship Awards FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 13 Assembly Joint Work Session Packet January 31, 2013 Page 95 of 100 Component Summary All Funds Department of Education and Early Development Results Delivery Unit/ FY2012 Actuals FY2013 Conference FY2013 Authorized FY2013 Management FY2014 Governor FY2013 Management Plan vs Component Committee Plan FY2014 Governor AK Pert Scholarship Awd 3,008.1 3,100.0 8,000.0 8,000.0 8,000.0 0.0 0.0% RDU Totals: 3,008.1 3,100.0 8,000.0 8,000.0 8,000.0 0.0 0.0% Unrestricted Gen (UGF): 1,227,750.6 1,210,689.7 1,273,963.4 1273,963.4 1,285,182.9 11,219.5 0.9% Designated Gen (DGF): 13,624.0 15,064.3 20,964.3 20,964.3 24,308.8 3,344.5 16.0% Other Funds: 33,080.8 25,178.3 25,178.3 25,178.3 26,006.5 828.2 3.3% Federal Funds: 237,133.5 233,790.2 239,408.4 239,408.4 233,798.0 - 5,610.4 -2.3% Total Funds: 1,511,588.9 1,484,722.5 1,559,514.4 1,559,514.4 1,569,296.2 9,781.8 0.6% Permanent Full Time: 336 332 334 335 335 0 0.0% Permanent Part Time: 14 14 14 14 14 0 0.0% Non Permanent: 7 8 8 18 18 0 0.0% Total Positions: 357 354 356 367 367 0 0.0% • FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 14 Assembly Joint Work Session Packet January 31, 2013 Page 96 of 100 Restricted Revenue Summary by Component Department of Education and Early Development 51015 Interagency Receipts Only Scenario: FY2014 Governor (10289) Master Revenue Account Sub Revenue Account Component Total Department of Education and Early Development Totals: 11,241.3 51015 Interagency Receipts 51015 Interagency Receipts Department -wide 747.7 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 1,532.3 51015 Interagency Receipts 51015 Interagency Receipts Statewide 158.3 51015 Interagency Receipts 59050 Education Behavioral Health Grants 39.8 51015 Interagency Receipts 59050 Education Boarding Home Grants 210.0 51015 Interagency Receipts 59050 Education Child Nutrition 270.0 51015 Interagency Receipts 59050 Education Department -wide 736.4 51015 Interagency Receipts 59050 Education Foundation Program 3,996.2 51015 Interagency Receipts 59050 Education Library Operations 26.0 51015 Interagency Receipts 59050 Education Mt. Edgecumbe Boarding School 1,179.6 51015 Interagency Receipts 59050 Education Not Specified 73.8 51015 Interagency Receipts 59050 Education School Debt Reimbursement 797.6 51015 Interagency Receipts 59050 Education Statewide 155.6 51015 Interagency Receipts 59050 Education Student and School Achievement 1,318.0 RDU: Education Support Services (400) 2,281.7 51015 Interagency Receipts 51015 Interagency Receipts Department -wide 747.7 51015 Interagency Receipts 59050 Education Department -wide 736.4 51015 Interagency Receipts 59050 Education School Debt Reimbursement 797.6 Component: Executive Administration (2736) 22.4 51015 Interagency Receipts 51015 Interagency Receipts Department -wide 22.4 Component: Administrative Services (157) 725.3 51015 Interagency Receipts 51015 Interagency Receipts Department -wide 725.3 Component: Information Services (2148) 736.4 51015 Interagency Receipts 59050 Education Department -wide 736.4 Component: School Finance & Facilities (2737) 797.6 51015 Interagency Receipts 59050 Education School Debt Reimbursement 797.6 RDU: Teaching and Learning Support (56) 363.9 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 363.9 Component: Student and School Achievement (2796) 347.5 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 347.5 Component: Teacher Certification (1240) 16.4 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 16.4 RDU: Commissions and Boards (61) 7.0 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 7.0 Component: Alaska State Council on the Arts (192) 7.0 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 7.0 RDU: Mt. Edgecumbe Boarding School (64) 5,907.8 51015 Interagency Receipts 59050 Education Behavioral Health Grants 39.8 51015 Interagency Receipts 59050 Education Boarding Home Grants 210.0 51015 Interagency Receipts 59050 Education Child Nutrition 270.0 51015 Interagency Receipts 59050 Education Foundation Program 3,996.2 51015 Interagency Receipts 59050 Education Not Specified 73.8 51015 Interagency Receipts 59050 Education Student and School Achievement 1,318.0 Component: Mt. Edgecumbe Boarding School (1060) 5,907.8 51015 Interagency Receipts 59050 Education Behavioral Health Grants 39.8 51015 Interagency Receipts 59050 Education Boarding Home Grants 210.0 51015 Interagency Receipts 59050 Education Child Nutrition 270.0 51015 Interagency Receipts 59050 Education Foundation Program 3,996.2 51015 Interagency Receipts 59050 Education Not Specified 73.8 51015 Interagency Receipts 59050 Education Student and School Achievement 1,318.0 RDU: State Facilities Maintenance (356) 1,205.6 51015 Interagency Receipts 59050 Education Library Operations 26.0 51015 Interagency Receipts 59050 Education ML Edgecumbe Boarding School 1,179.6 Component: State Facilities Maintenance (2346) 1,179.6 51015 Interagency Receipts 59050 Education Mt. Edgecumbe Boarding School 1,179.6 Component: EED State Facilities Rent (2422) 26.0 51015 Interagency Receipts 59050 Education Library Operations 26.0 RDU: Alaska Library and Museums (386) 313.9 51015 Interagency Receipts 51015 Interagency Receipts Statewide 158.3 51015 Interagency Receipts 59050 Education Statewide 155.6 Component: Library Operations (208) 158.3 51015 Interagency Receipts 51015 Interagency Receipts Statewide 158.3 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 15 Assembly Joint Work Session Packet January 31, 2013 Page 97 of 100 Restricted Revenue Summary by Component Department of Education and Early Development 51015 Interagency Receipts Only Scenario: FY2014 Governor (10289) Master Revenue Account Sub Revenue Account Component Total Component: Archives (977) 155.6 51015 Interagency Receipts 59050 Education Statewide 155.6 RDU: Alaska Postsecondary Education 1,161.4 Commission (68) 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 1,161.4 Component: Program Administration & Operations (2738) 1,161.4 51015 Interagency Receipts 51015 Interagency Receipts Not Specified 1,161.4 FY2014 Governor Released December 14th, 2012 12/18/12 4:01 PM Department of Education and Early Development Page 16 Assembly Joint Work Session Packet January 31, 2013 Page 98 of 100 Legislative Bulletin 1 .18.201 3 A WEEKLY DIGEST OF ACTIVITY BY THE ALASKA LEGISLATURE AND U.S. CONGRESS FOR ALASKA'S SCHOOL BOARD MEMBERS This bulletin is distributed by email only. School districts should copy for board members not online. Governor Introduces FY 2014 State Budget with Flat K -12 Funding Gov. Sean Parnell has formally requested funding for K -12 public education in the next fiscal year but with no increases in the basic funding formula for schools. As the 28th Alaska Legislature convened on Tuesday for its 90 -day regular session, the governor introduced his operating and capital budgets for all state services, including education. While Parnell has proposed a hold- the -line budget for K -12 education, he has voiced his support for a statewide effort to provide every student with access to digital learning in the classroom. The Alaska Digital Learning Initiative would be launched with a $5.9 million appropriation in fiscal year 2014, if Parnell wins approval of the Legislature. Parnell's proposed budget for K -12 education includes $1.25 billion in foundation formula funding. The governor would supplement the foundation funding with a $25 million one -time appropriation for higher energy costs in school districts. The $1.25 billion in foundation funding would be $8.2 million above current funding to cover projected enrollment increases in K -12 schools statewide. Another $1.1 million is proposed as an increase to state funding of school transportation services. The governor announced he would ask the Legislature for $32.9 million for renovation to the Nightmute School and $13.2 million for improvements to the Quinhagak School. Another $22.2 million is included for 13 major maintenance projects at schools in Valdez, Metlakatla, Petersburg, Nenana, Tenakee, Nome, Holy Cross, Kake, Cantwell, Galena and at Mt. Edgecumbe High School. The governor's budget includes $128.3 million for school debt reimbursement. Assembly Joint Work Session Packet January 31, 2013 Page 99 of 100 State of the State Address Includes Focus on Education During his annual State of the State address on Wednesday, the governor discussed his views on K -12 education. The following excerpt has been lifted from his full remarks: "To keep the state of our state strong, let us also choose a future of higher standards and higher achievement in our schools. The jobs of tomorrow will require more education and more training, so we must begin preparing our students today. Of all Alaska's natural resources, our children are unquestionably the most valuable. "In a world where college diplomas and advanced certificates are more important than ever, too many of our young people never earn a high school diploma. Alaska's graduation rate remains under 70 percent. As far as I'm concerned, that is not a passing grade." "So tonight, I ask you to join me in achieving a new goal. Let's raise our graduation rate to 90 percent by 2020. That's the threshold for an A grade, and that's what we will strive to meet. "Meeting our goal will require raising expectations. To see the power of high expectations, just look at the success of Alaska Performance Scholarships. More than 4,600 young people have already earned these scholarships by taking more rigorous coursework. "By fully funding performance scholarships, you sent our students a hopeful message: When you achieve high standards in the classroom, we in this chamber will help you achieve your dreams. "Meeting our goal will require outstanding teachers. That's why the State Board of Education has not only raised content standards, but now will evaluate teachers based on how well their students learn. "That's why we recommend giving teachers more freedom to teach, by eliminating the unnecessary Terrallova assessment, while leaving our important standards -based assessments in place. "Meeting our goal will require a commitment to childhood literacy. Our next major initiative will be improving reading instruction for kindergarten through third grade, because literacy is a critical building block for success. "Meeting our goal will require an unwavering focus on the low- performing schools that need the most help. We have resolved time - consuming litigation, so we can get back to improving education. Instead of draining resources in courtrooms, we're investing unprecedented resources in classrooms. "Meeting our goal will require innovation. Through the promise of digital learning, we can deliver world - class instruction to Alaska's students anytime, anywhere, especially in our most rural communities. "Our efforts will include partnering with school districts and the Association of Alaska School Boards on the Alaska 1 -to -1 Digital Learning Initiative, because when it comes to learning online, Alaska should be first in line. "Finally, meeting our goal will require safe learning environments. We will continue working with you and our local districts to improve school safety and security for Alaska's children." Assembly Joint Work Session Packet January 31, 2013 Page 100 of 100 Kodiak Island Borough - Kodiak High School Addition and Renovation Construction Documents 12 26 12 SCHOOL YEAR TERM WINTER SPRING SUMMER FALL WINTER Sports I I I football I swim/dive I NOWetwntw I I wrestling I Wrestling basketball basketball track and field baseball /softball I I aredemic testing volleyball H 2012 .. ;..,. ...,. .1 .�'_ 1. Complete Upper Mill Bay Parking I of 2013 .. • Bidding Mobilizing Phase t UMBPL Paving and shop drawings Phase 2: Gymnasium .. co Phase 3: New Boiler Room/Telecom Room/ Area C Movein /csn Phase 4: Tower /Music and Mat Room . " . . . 2014 Phase 4:Tower /Music and Mat Room I Movein /Cvn (demo LC Phase 5: Rezanof Driveway, con West Parking Lot/Tower court, Welding Rm /Pool Heat %ch Phase 6. Area B No on site food service 2015 Phase 6: AreaB I Move-in Coy I - Phase 7: Design. Business, Cxn _ Construction, parking re - pave, - - Auto and Natural resources Phase 8: Main Entry Parking . I _.. Phase 9: Remain work in area D and E I Om . Noon-site food service I I `. I t I. Assembly Joint Work Session Packet January 31, 2013 Page 100 of 100 ' New Approach for KTBSD budgeting WS *Delayed proposed balanced budget calendar • Increased communication with KIB • Budget adjustments instead of budget cuts Projected revenues for FY14 are $4 0.8 million Anticipated expenditures for FY14 are $42.7 million Currently calculated at $1.9 million adjustment from current programs. 1 Data -- Planning -> Budget - -> instruction Educator response to information about student. learning Student response to instruction Student response to intervention RTTI nriTS8 2 Academic Proficiency By Third Grade coAtingptutuwavpfixtentata: • 10138D 60.87% O fluzkatie / Port MOILS 2596/10096 O Alain/Peterson 77.78%/100% CostvfInterstention- • Reading Intervention -$900,000 • Writing Intervention -$500,000 * Math Intervention- $ 700,000 3 Graduation/Dropout rate • ICIDEM Drop out rate • 2010 (39 students grade 7-12) 3.1% • 2011 (28 students grade 7-12) 2.3% • 2012 (20 atudent,s grade 7-12) 0.83% • ItiB8D Graduation Rate in four Years • 2010 71.49% + Learning Cafe' 17 more • 2011 78.28% + Learning ea& 32 niers • 2012 80.12% + Learning CAW 50 more 4 Graduation /Dropout rate • poeg3 aims and 1nitiktives • Learning Cafe' • Student Activities •• Enrichment beyond Reading, Writing, Mathematics • Engaging and Relevant Ourrictthnn • Advisory Periods and Preshrnari Acaclaxny • TeoTuiology enriched classrooms 5 Mandates Education Mandates • F =.'.?Lx�'SS r.rr£a�!t Mandates drive fs i �v� _• $Ur..•v z a- Mandates drive. a mimimu fe ur trai ! !,n, rr.,itmr. $11,660,000 of the cost of • €rz, ",° s, KI SD educatian !law0.2115x8'P e_tlee tt:VtCt:i, • . 4fri f •Rerij' w ]d(bw Zit • FvIt nAnsIxt4F ?ip • 3.t'1J.L:i .L..lw i r4 IY t1 'T „i+Ilr` • eto.; 1.: a tae ili§ s`text 1 t vcrz;_: r%^i:,T Vif • SR ft1iXC *tote Orar, 1'.j tggtr y`.im' • ;Inc elms!! Aittlyrint2 tat Mtn: MItt•l;r O to r.re8 i °tit •l:. 12 - 2..1i22:25 %At ;Hai • 32rc?gm!'; a2t.t- 41:Zd.1rr;: G. >ri;Y:x. *Fact • rr ate4t•1 • n'Agrat is :tttt:CJ:. pi. just 6 ' "' -....:. ',......,....:1- ,MtaktcmiNcAt .51:4 ifda..,.$ L.:„ . ../;$..1,-BA ;.-11124::',IL: ,.. _ . ,c: .....:,2[Thr.-:-...i.'„,.. i.,..)...'s,:.E.,:iitilf.,;;NciaW.4:raj:16',4%,341.4iYA:Orz.c?,KG'2...:;',:it-.,?.*'1,-;•.:.::-,...:.'. artaOlit , '.. r F..,.:-• ' - •;: 2...4: • • - I iAgste • % ‘Vt Dann i, Mk. 53A4 tallitf 3 ;Amp fro tx‘t fon. fle to.t. two Ictottil to aBk.t. dog ihA MOT% thith 60 blmit4 tiel 40, to4 r ---- :7 -7---- TT. -- 1 d 1 . L— ../ _____I_____. ____1 7 24t G 2 -- -' - ''-''''';''.'6N:='‘isve,,,ft.Scie.iffttacat... 1 : 4 2 ,Pirtp?,, , , , Z):::::;,:',:f.7.:•:.; 'itideSttta:rterzaia .. • ......-:: , .-.....,_ b ett.,arttni1v-34„-malavatt.44,,,ta•...4,-;::,:-,3::,,-,/„.cs-N: -_, ...„.. , _ .-...‘ :- • . . .. J.,......:,„:,:‘,..,„......„,....,„,,Ap„......„..r,„,_,....:„...„.--,,,-, ••::::„: -. • 7, , _ , _: , , ,, ... , :lti. , -,7; , :.,:mr:tio...4 , 1- . 64;s4w3tgvit,fryvm,14:#•vity-:g., , •!:04,- ,, .. • .. .. .. . , its '4 111.0fr9 Is,it rms* i . q 4 a t*4 tan t*** IV eirn r i i boo is :67 tt i walvt 33 V* -I 1 Orer jinn 1 1 1 i I I • rf,s7ir 1 \ 1 fw-o, 1 1 I • 1.....t.n...Ite-c,, 1 4. 1 few ksi rv3t 33t33.342-#3333 latr.4 A. F )t .311 --33-ik) 1‘`.3ILM__.--.3•327 3.-,--"'"-- 1 84 OttliV0014In Ott We I i 6 lb and I lb 10 lb *rod 1 t lb Id! lb sittif 15 rtj 1 1 i 8 - • ' ' '; " . . „ 10th Gncl� Item &..-. arrtp 1., which oviimime‘mitt intve rirottitt;eti liSt: 14-dhYwing tdble? x 10-3 ■ 2 3 I g - 7 ) V t -- 2 it y sb 2 vatich kilt, best desil ilk- -the slop: of the r tItc the 1instriA11 tr; ti Y by t° cy Si d) t e) S 9 - • ' - --?- 6ARC arnpeIen 5 , ‘Fix Mel:t e 4f4 44..4t 4 - 4 4 44444tt at. a ■ I .1 ' ,41 044 n stie t a ( r .444 14 V b•d4 4,44 ` ^4 4 4 i4`4 4 4 4 .1 11 ):31.-atam- -,, : • Ni atu'r't , •€• •• 4 •-"#: 4 •9 ° •a . t " .:•; I••1 7 „e f • ;14tintii; r_ t—t-tet‘te, q 14 4 4 4 ". 4 rt„ ji to .0 4 44 4, tr'tet{ tin criii 1. ! ."'"1.1!". •••jiN• ; ve.r4,4, a 5 , , vg+trng w • €7, 10 Finding Dalance Directs Advocates BO. -- Programs Funding Administers ` ,` -_`? Allocates CEO ° , r " ` "r -, Federal, State and _W Local 11 ms s b ! x att4 ,-w„. 'e. b3`4 �Il ' - k ,4, ' , ? ,' � . : � � �1= make s F s ■ g , 3's £ t T eR. r � $! ! a ' ' ap q ty `ia .y� s`F >- rt Y F. Y 4C ti „ S. �' . 1 13 i - 1 i f t - tell y Y�+ �! a x , �' . i Y ` �'Yd y #-Y a ._ a 5 4 "t 2,, : lei i R y 'Y5 6 . . . AB U c# .i ,� y� g S / -W4 _yy t' _ w 4 Z- 4 ` L c t KI£3SD /1023 Partnership To advocate for strong support for our local education system 13