FISCAL YEAR 2021FINAL BUDGET

Monday, June 29, 2020

AGENDA

• General Fund Revenue & Expenditures

• Revenues

• Expenditures

• Positions

• Salaries & Benefits

• All Funds

• Federal Funding

• Capital Projects

• Schedule

2

FISCAL YEAR 2021GENERAL FUND BUDGET OVERVIEW

3

Tentative Budget

Actual Original Budget Draft 5 6 Day Reduction 3 Day Reduction 2 Day Reduction NO Day Reduction

FY2019 FY2020 FY2021 FY2021 FY2021 FY2021 FY2021

Beginning Fund Balance 16,438,061 18,095,150 18,802,448 18,909,111 18,909,111 18,909,111 18,909,111

REVENUES

Local 32,133,831 32,609,100 31,896,800 31,896,800 31,896,800 31,896,800 31,896,800

State & Federal 47,355,163 50,364,513 43,681,032 46,752,228 46,752,228 46,752,228 46,752,228

TOTAL Revenues 79,488,994 82,973,613 75,577,832 78,649,028 78,649,028 78,649,028 78,649,028

EXPENDITURES

Salaries 44,078,204 47,893,957 44,444,400 45,438,524 46,112,114 46,336,644 46,867,544

Benefits 19,643,220 22,935,660 20,416,483 20,631,203 20,811,173 20,871,163 21,012,863

Services - Professional & Skilled 10,657,715 11,552,880 11,854,841 11,935,081 11,942,500 11,944,973 11,949,919

Materials, Equipment & Supplies 1,629,620 2,282,139 1,635,945 1,700,945 1,700,945 1,700,945 1,700,945

Transfers Out 102,222 149,460 190,450 168,360 168,360 168,360 168,360

TOTAL Expenditures 76,110,982 84,814,096 78,542,119 79,874,113 80,735,092 81,022,085 81,699,631

Operating Difference 3,378,012 (1,840,483) (2,964,287) (1,225,085) (2,086,064) (2,373,057) (3,050,603)

Audit/Other Adjustments (241,909)

Ending Fund Balance 19,574,164 16,254,667 15,838,161 17,684,026 16,823,047 16,536,054 15,858,508

FISCAL YEAR 2021GENERAL FUND REVENUES

Assumptions:

Tax Digest

• 0% Growth in digest

• If digest grows 1%, then

revenues are $320,000

higher

• 20% reduction in motor

vehicles or loss of $115,000

• 2% increase in exemptions

or loss of $55,000

State Funding

• Increase $1.3 million for

equalization, property

wealth per child

• Reduce $710,000 in QBE

• TRS contribution

reductions from 21.14%

to 19.06%

• Employee training &

experience

• Student FTE

• Reduce $4.8 million (10%)

due to a reinstatement of

austerity reductions

• $1.9 million for CARES

stimulus funding (reported

in Special Funds)

4

Tentative Budget FINAL Budget

Actual Original Budget Budget Draft 3 Budget Draft 4 Draft 5 Draft 6

Revenues FY2019 FY2020 FY2021 FY2021 FY2021 FY2021

Local Property Taxes 30,683,788 31,189,100 31,004,300 31,004,300 31,004,300 31,004,300

Tuition 414,417 445,000 380,000 380,000 380,000 380,000

Interest Income 492,655 425,000 212,500 212,500 212,500 212,500

Indirect Cost 313,106 250,000 0 0 0 0

Other Local 229,864 300,000 300,000 300,000 300,000 300,000

State QBE Revenue 53,552,069 57,135,086 57,468,165 57,468,165 57,468,165 58,157,568

State QBE Local Fair Share (7,385,838) (7,728,023) (7,928,023) (7,928,023) (7,928,023) (7,692,667)

State QBE Austerity 0 0 (6,935,620) (6,935,620) (6,935,620) (4,798,093)

State Other Grants 460,989 371,700 406,730 376,760 376,760 382,590

Federal stimulus 1,960,541 1,960,541 0 0

Federal E-Rate 419,213 321,000 415,000 415,000 415,000 415,000

Federal JROTC 53,991 54,750 54,750 54,750 54,750 57,830

Federal Medicaid 254,738 210,000 230,000 230,000 230,000 230,000

Subtotal 79,488,994 82,973,613 77,568,343 77,538,373 75,577,832 78,649,028

Transfers In - - - - - -

TOTAL 79,488,994 82,973,613 77,568,343 77,538,373 75,577,832 78,649,028

HISTORIC STATE EQUALIZATION

5

DALTON PUBLIC SCHOOLS

6

FISCAL YEAR 2021GENERAL FUND EXPENDITURES

• Employees advance step

on existing scales

$730,000

• Reduce $300,000 with

each employee work day

reduction

• Address program needs

based on student

enrollment - reduce

teachers by a net of 4.5

& reduce 1

paraprofessional

• Add one principal for

the grade configuration

change

• Add bus monitors

• $957,700 savings from

reducing employer TRS

contribution from

21.14% to 19.06%

• Move expenditures from

General Fund to the

CARES Special Fund

7

• Increase nursing contract $30,000 from 9.5 to 10 nurses

• Shift costs from salary & benefits to contractual services due to efforts in special education,

paraprofessionals, substitutes, and custodians

• Property & Maintenance includes reductions of $91,000 for the removal of the Dalton High mobiles

reductions to vehicle requests, and annual repair projects, however increase cleaning costs & contract

• Maintain technology budget without reduction of $150,000

• Reduced materials & supplies for the school allotments – funded 90% in current year, resort back to

75% in budget like fiscal year 2019

• Student transportation reductions of $225,000 by changing school start times and moving to three

tiers, increase cost for buses in order to add cameras

Actual Original Budget 6 Day Reduction 3 Day Reduction 2 Day Reduction NO Day Reduction

Expenditures FY2019 FY2020 FY2021 FY2021 FY2021 FY2021

Salaries 44,078,204 47,893,957 45,438,524 46,112,114 46,336,644 46,867,544

Benefits 19,643,220 22,935,660 20,631,203 20,811,173 20,871,163 21,012,863

Services 3,422,319 3,802,184 4,418,221 4,425,640 4,428,113 4,433,059

Property & Maintenance 2,859,901 3,034,162 3,026,860 3,026,860 3,026,860 3,026,860

Energy 1,374,188 1,545,000 1,485,000 1,485,000 1,485,000 1,485,000

Materials, Equipment & Supplies 1,629,620 2,282,139 1,700,945 1,700,945 1,700,945 1,700,945

Buses 3,001,308 3,171,534 3,005,000 3,005,000 3,005,000 3,005,000

Subtotal 76,008,759 84,664,636 79,705,753 80,566,732 80,853,725 81,531,271

Transfers Out 102,222 149,460 168,360 168,360 168,360 168,360

TOTAL 76,110,982 84,814,096 79,874,113 80,735,092 81,022,085 81,699,631

POSITION SUMMARY

Category Notation Amount

Exceptional Student

Service Teachers 2 Brookwood, City Park $151,200

Early Intervention -0.5 Roan -$32,150

Middle School

Teachers

-6 1 in 6th, 1 in 7th, and 4 in 8th -$453,500

Social Worker -1 Reduce from 5.6 to 4.6 -$75,600

Counselor -1 Reduce from 16 to 15 -$75,600

Paraprofessional -1 Park Creek Special Education -$37,300

Principal 1 New 10-12 grade High School $161,060

Bus Monitors 30 Part-time for morning routes $228,100

8

POSITION CHANGES

Category Notation To School

Exceptional Student

Services TeacherReallocate elementary

positionDalton Middle

English Language

Learner Teacher

Reallocate high school

positions

Dalton Middle &

Blue Ridge

Paraprofessionals Reallocate elementary

position

Roan Exceptional

Student Services

Psychologist Hiring freeze

Maintenance Hiring freeze

Technology Hiring freeze

9

IMPACT ON EMPLOYEES

• Employees advance step on existing scales

• Implement 2 day work year calendar reductions

• *Nutrition employees would have a 1 day calendar reduction

10

FY2020 FY2021 Reduction

Admin 98,200 98,320 120

Teacher 53,000 53,430 430

Maintenance 38,500 38,590 90

Clerical 27,950 28,030 80

Custodian 24,900 24,900 -

Para 21,510 21,660 150

Nutrition* 14,800 14,970 170

2 Days

BUDGET OF ALL FUNDSNotations on Other Funds

Special Funds – district grants for prekindergarten, and federal programs like Title I and special education, new coronavirus stimulus funding CARES

Nutrition Funds –school breakfast and lunch programs of which 72% of DPS students access free and reduced price meals

Capital Funds –expenditures represent immediate outflow rather than the total project cost; revenue sources include General Obligation bond, ESPLOST V, local funds and state reimbursements

Debt Service Funds –$13.4 million 5 year ESPLOST V revenue bond will be paid infiscal year 2023

$40.4 million 30 yearGeneral Obligation bond will be paid in fiscal year 2048

11

General Fund Special Funds Nutrition Funds Capital Funds Debt Service Funds

Projected Beginning Fund Balance 18,909,111 - 2,129,737 15,540,993 1,054,610

ESTIMATED REVENUES

Local Taxes 31,004,300 5,930,000 2,012,000

Local Other 892,500 662,990

State General 45,666,808

State Other 382,590 1,587,070 132,160 335,679

Federal 702,830 6,789,925 5,005,990

Other Financing Sources - 168,360 2,993,250

Total Revenues 78,649,028 8,545,355 5,801,140 6,265,679 5,005,250

ESTIMATED EXPENDITURES

Instruction 54,840,443 5,113,199

Pupil Personnel 3,038,708 475,043

Improvement of Instruction 2,869,844 1,906,165

Educational Media 1,414,973 46,842

General Administration 843,540 105,481

School Administration 5,083,536 183,360

Business Services 743,306 -

Maintenance and Operations 6,227,571 504,491

Student Transportation 3,275,834 72,090

Central Support Services 2,232,410 90,026

Other Support Services 45,000 48,658

Nutrition 5,704,283

Community Services 238,560

Facilities 18,181,042

Debt Service 5,005,250

Transfers to Other Funds 168,360 2,993,250

Total Expenditures 81,022,085 8,545,355 5,704,283 21,174,292 5,005,250

Projected Ending Fund Balance 16,536,054 - 2,226,594 632,380 1,054,610

NEW CARES FEDERAL FUNDINGC O RON AV I RUS A I D , R E L I E F, A ND E C O NOMI C S E C U R I TY AC T

E X I S T I N G G E N E R A L F U N D E X P E N D I T U R E SA L L O C AT E D T O W A R D T H I S P R O G R A M

Revenues $1,960,541

Expenditures

Technology $758,580

Instructional hardware, software,

replacement adapters,

technology repairs, phones

Professional Learning & Curriculum $150,000

Private School $16,000

Cleaning & Hygiene $50,000

Custodial $444,491 6 months of employee salary & benefits

Paraprofessionals, excludes Special Education $406,409 3 months of employee salary & benefits

Clerical $135,061Less than 2 months of employee

salary & benefits

12

FISCAL YEAR PROJECTS

Project Source Amount

Hammond CreekGeneral

Obligation Bond$11.8 million

JA Discovery Local Capital $2.8 million

New 10-12 ESPLOST $2.6 million

Wireless

Infrastructure

ESPLOST &

Local$489,000

Park Creek PA ESPLOST $143,000

• Student & Staff Devices

$1.2 million

• Blue Ridge & Westwood PA

system upgrades $294,425

• Dalton Middle Athletic Field

improvements $1.0 million

IMMEDIATE PRIORITIES

BASED ON ESPLOST FUNDING

13

CAPITAL FUNDS

REMAINING CALENDAR

June

• Second required public hearing

• Approve compensation

• Approve Final Budget of All Funds

Aug

• Tax Payer Bill of Rights,if necessary

• Approve Final Millage Rate

14

THANK YOU