Ksd educational program reductions


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The Kent School District's proposed budget cuts.

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Ksd educational program reductions

  1. 1. KSD Educational Program Reductions<br />KSD Board of Directors’ Resolution<br />April 21, 2010<br />
  2. 2. KSD Educational Program Reductions<br />Due to overall financial support being significantly reduced for the 2010-2011 school year, on April 21, the KSD Board of Directors determined it was necessary to reduce educational programs, services, and staff to the level of reasonably anticipated revenues.<br />
  3. 3. KSD Educational Program Reductions<br />As a result, the Board passed Resolution No. 1349, 2010-2011 Reduced Educational Program, which will make reductions in educational programs, as well as certificated, classified, and administrative positions for the 2010-2011 school year.<br />In accordance with the KEA collective bargaining agreement and statutory requirements, certificated staff members who will be laid off or whose positions will be reduced, must be notified on or before May 15, 2010. <br />
  4. 4. KSD Budget Reductions<br />The Board determined that the $9.5 million budget gap will be addressed through three steps:<br />  I. Elementary Option A $ 2.07 M<br />II. Budget Reduction Priority List 4.93 M<br />  III. 1.0% Fund Balance Reduction 2.50 M<br /> Total $ 9.50 M<br />Note: At the April 21 meeting, the board directed the Superintendent to look into the potential use of an additional 0.25% of the fund balance.<br />
  5. 5. KSD Budget Reductions<br />Step I – Elementary Option A:<br /><ul><li>Equivalent to 1.0 full-time certificated support staff per elementary building (above class size staffing formula).
  6. 6. Information provided by each principal as to the position(s) impacted by this 1.0 reduction.
  7. 7. Human Resources will comply with the terms of the KEA contract to determine impact on staff.</li></li></ul><li>KSD Budget Reductions<br />StepII –Budget Reduction Priority List:<br /><ul><li>Itemized list of reductions based on community input, board priorities, and budget reduction criteria as established by the KSD Board of Directors.</li></li></ul><li>KSD Budget Reductions<br />Step III – 1.0% Fund Balance Reduction:<br /><ul><li>The Board provided direction to the Superintendent that a portion of the undesignated/unreserved fund balance be utilized. This results in using approximately $2.5 million of the fund balance.</li></li></ul><li>KSD Budget Reductions<br />Explanation of Fund Balance<br />Fund balance is comprised of the following:<br />Total ending fund balance from the previous year less the following designated reserves: <br /><ul><li>Insurance
  8. 8. Inventory
  9. 9. Carryover
  10. 10. Other Items</li></li></ul><li>KSD Budget Reductions<br />Reserve Category Explanations: <br /><ul><li>Inventory – The dollar value of inventory, primarily food service items. ($303,994)
  11. 11. Insurance – Because the district is self-insured for workers’ compensation and unemployment claims, a reserve amount must be set aside for unexpected costs that arise over the course of the year. ($1,335,000)</li></li></ul><li>KSD Budget Reductions<br />Reserve Category Explanations: <br /><ul><li>Carryover – Money carried from one year to the next to address commitments and anticipated needs. ($7,591,121)
  12. 12. Examples:
  13. 13. Funds reserved for items or services ordered in one year but paid for after the beginning of the next school year.
  14. 14. A school or department’s unspent budget capacity that may be carried over to the next year. For example, when a school saves over time for a copy machine or other big ticket item, this is where those dollars are held.
  15. 15. Grant funds, for specific purposes, that are allowed to be carried over from one year to the next. </li></li></ul><li>KSD Budget Reductions<br />Reserve Category Explanations: <br /><ul><li>Other items – ($650,000)
  16. 16. Examples:
  17. 17. Allocations for large-ticket items, such as a new textbook adoption or pension cost increases.
  18. 18. Specific allocations such as the $300,000 that was reserved this year for potential expenditures if flooding had occurred in the Kent valley. A similar amount will be allocated for the 2010-2011 school year for the same purpose.</li></li></ul><li>KSD Budget Reductions<br />Fund Balance Reserves – as of 8/31/2009<br />Total Ending Fund Balance: $ 22,648,337<br /> Less Reserves:<br /> Inventory $ 303,994<br /> Insurance 1,335,000 <br /> Carryovers 7,591,121<br /> Other Items 650,000<br />Total Reserves $ 9,880,115<br /> Undesignated/Unreserved<br /> Ending Fund Balance $ 12,768,222 <br />
  19. 19. KSD Budget Reductions<br />Computation of 5% test:<br />Undesignated/Unreserved<br /> Fund Balance: $ 12,768,222<br /> Net General Fund 09-10<br /> Appropriation: $ 254,732,555<br /> x 5% = Fund Balance Test: $ 12,736,628<br /> Amount Over Requirement: $ 31,594<br />
  20. 20. KSD Budget Reductions<br />What’s next relative to <br />Reduction in Force (RIF) <br />for certificated staff?<br />
  21. 21. KSD Budget Reductions<br />Following the KEA contract and statutory requirements:<br /><ul><li>Position reductions are made within categories, for example: elementary, secondary subject areas, counselors, and other specialty areas.
  22. 22. Staff will be retained by seniority in categories. For purposes of KSD employment retention, seniority is determined by district-wide seniority.
  23. 23. Seniority means total years of certificated experience, not just Washington experience. There is no separate seniority by building or category.
  24. 24. Reduction in Force letters to staff will include the layoff notice and recall rights as outlined in the KEA Contract Bargaining Agreement.</li></li></ul><li>KSD Budget Reductions<br />KEA Timeline<br />May 12 – RIF letters distributed to buildings<br />Please notify HR of teachers with pre-scheduled absences when known<br />May 13-14 – RIF letters delivered to teachers <br />June 8 – Benefits information meeting<br />June 8 – Involuntary transfer process<br />Recall – Continuing through summer, as we receive additional retirements/resignations<br />
  25. 25. KSD Budget Reductions<br />KEA Involuntary Transfer Process<br /><ul><li>Employees who are in a building that is overstaffed have an opportunity to select a position in another building. Involuntarily transferred staff will select assignments by seniority.
  26. 26. The involuntary transfer process will be conducted on June 8.
  27. 27. Positions that subsequently become available are filled through the recall processfor laid off staff.</li></li></ul><li>KSD Budget Reductions<br />KEA Recall Process<br /><ul><li>Staff are recalled based on their seniority and qualifications/endorsements. Staff must respond to a recall offer within 24 hours.
  28. 28. Staff may reject the first and second offer of employment. If they reject the third offer, they will be placed at the bottom of the reemployment pool.
  29. 29. Laid off staff retain recall rights for three years.</li></li></ul><li>KSD Budget Reductions<br />More information . . .<br /><ul><li>If you have questions, please use the following contact numbers:</li></ul> Reduction in Force Process: ext. 7097<br /> Budget: ext. 7885 <br /><ul><li>Specific information regarding other employee groups is forthcoming. </li>