Huntsville City Schools FY 21 Budget Hearing Dustin

Huntsville City Schools FY 21 Budget Hearing Dustin Daehn CSFO September 3, 2020

BUDGET PROCESS The budgeting process is designed to develop for the school system a tool to plan for the use of financial resources that will best serve the needs of the current student body. The annual budget is determined using an analytical, strategic estimate of projected revenues and expenditures. 2

BUDGET PROCESS • The budgeting process begins in the spring with school and departmental staff meetings • Each principal meets with a team of district administrators to collaboratively determine staffing for the upcoming school year. • Staffing is generally completed by springtime, therefore approximately 75% - 85% of the budget is determined at that time. • Principals and department heads submit a budget for non-payroll expenditures for their respective areas of responsibility. • Budgets for federal programs are completed during the summer as funding information becomes available. 3

FY 21 Proposed Budget (B-I) 4

FY 21 Number of Months Reserve in Fund Balance FY 21 Proposed Original Budget Projected Beginning Fund Balance – October 1, 2020 30, 266, 934 Total Revenues 233, 209, 681 Total Other Fund Sources 1, 008, 937 Total 234, 218, 618 Total Expenditures 222, 490, 308 Total Other Fund Uses 10, 381, 565 Total 232, 871, 873 One Month's Operating Expenses 18, 812, 088 Projected Ending Fund Balance – September 30, 2021 31, 613, 679 1. 6 Number of Months Operating Expenses in Fund Balance 3 5

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FY 21 PROJECTED STUDENTS & TEACHERS/ADMINS School Projected Enrollment Administrators & Teachers AAA Elementary AAA Middle ASFL Elementary ASFL Middle BLOSSOMWOOD ELEM SCHOOL CHAFFEE ELEMENTARY SCHOOL CHALLENGER MIDDLE SCHOOL CHAPMAN ELEMENTARY SCHOOL CHAPMAN MIDDLE SCHOOL COLUMBIA HIGH SCHOOL FARLEY ELEMENTARY SCHOOL GOLDSMITH-SCHIFFMAN ELEMENTARY GRISSOM HIGH SCHOOL HAMPTON COVE ELEMENTARY HAMPTON COVE MIDDLE HIGHLANDS ELEMENTARY SCHOOL HUNTSVILLE HIGH SCHOOL HUNTSVILLE JUNIOR HIGH JAMES I DAWSON ELEMENTARY SCHOOL JONES VALLEY ELEMENTARY SCHOOL LAKEWOOD ELEMENTARY SCHOOL 404 256 334 234 616 382 484 503 150 382 942 348 919 1911 654 741 416 1863 486 392 429 420 31. 53 20. 26 27. 72 19. 51 46. 32 28. 52 40. 68 30. 97 25. 36 28. 16 63. 46 26. 83 61. 08 117. 47 44. 39 39. 55 35. 62 110. 63 28. 95 34. 24 34. 21 36. 58 7

FY 21 PROJECTED STUDENTS & TEACHERS/ADMINS School Projected Enrollment Administrators & Teachers LEE HIGH SCHOOL 727 58. 33 MAE JEMISON HIGH SCHOOL 827 65. 34 MARTIN LUTHER KING, JR. ELEMENTARY MCDONNELL ELEMENTARY SCHOOL MONTE SANO ELEMENTARY SCHOOL MONTVIEW ELEMENTARY SCHOOL MORRIS MIDDLE SCHOOL MOUNTAIN GAP ELEMENTARY MOUNTAIN GAP MIDDLE SCHOOL NEW CENTURY TECHNOLOGY HIGH PROVIDENCE ELEMENTARY RIDGECREST ELEMENTARY SCHOOL ROLLING HILLS ELEMENTARY SCHOOL RONALD MCNAIR MIDDLE SCHOOL SONNIE HEREFORD ELEMENTARY WEATHERLY HEIGHTS ELEMENTARY SCHOOL WHITESBURG MIDDLE SCHOOL WILLIAMS ELEMENTARY SCHOOL WILLIAMS MIDDLE SCHOOL TOTAL COUNT (INCLUDES FEDERAL AND OTHER STATE FUNDING) 459 475 245 192 511 471 329 467 479 806 503 448 422 594 485 360 618 463 622 23, 769 EARNED UNITS Local Units (school/district) 34. 47 39. 70 21. 40 23. 53 43. 60 34. 54 27. 94 30. 05 32. 06 54. 44 44. 20 37. 69 27. 51 50. 13 35. 44 33. 36 38. 65 38. 41 39. 84 1, 823. 60 1, 486. 42 115. 07/46. 9 8

FY 21 Total Budgeted Revenues General Fund $ 233, 209, 681 Special Revenue Fund $ 39, 123, 401 Debt Service Fund $ 20, 000 Capital Projects Fund $ 7, 137, 627 Expendable Trust Fund $ 415, 220 Total $ 299, 885, 929. 58 9

FY 21 Total Budgeted Revenues 10

FY 21 Total Budgeted Expenses 11

General Fund

FY 21 General Fund Revenues by Source FY 21 General Fund Revenues State Sources $ 128, 798, 319. 00 Local Sources $ 104, 411, 362. 00 Total $ 233, 209, 681. 00 13

FY 21 General Fund Revenues by Source 14

FY 21 General Fund Revenues - State Highlights of State Funds Fund Source FY 21 FY 20 Change Foundation 115, 310, 106. 00 111, 450, 753. 00 3, 859, 353. 00 School Nurses 832, 951. 00 805, 505. 00 27, 446. 00 Transportation 7, 044, 903. 00 7, 133, 455. 00 (88, 552. 00) ARI 1, 374, 906. 00 1, 480, 668. 00 (105, 762. 00) At Risk 524, 922. 00 544, 924. 00 (20, 002. 00) Pre-K 2, 192, 122. 00 2, 293, 200. 00 (101, 078. 00) 15

FY 21 General Fund Revenues – Local 2020 Budget % Collected FY 21 2020 Actual Amend 2020 Budgeted 5. 5 mil Madison County-wide Real Property Ad Valorem 9, 400, 000. 00 9, 488, 335. 81 100. 94% 9, 903, 203. 00 5. 5 mil Madison County-wide Personal Property Ad Valorem 1, 200, 000. 00 1, 176, 762. 26 98. 06% 1, 200, 000. 00 Limestone County Other Property Ad Valorem 104, 000. 00 114, 174. 35 109. 78% 100, 000. 00 Business Privilege Tax 920, 000. 00 923, 720. 69 100. 40% 850, 000. 00 Madison County-wide Sales Tax 13, 500, 000. 00 12, 060, 109. 00 89. 33% 14, 000. 00 Madison County-wide Motor Vehicle Tax 175, 000. 00 191, 725. 66 109. 56% 175, 000. 00 15. 5 mil District Real Property Ad Valorem 41, 146, 801. 00 41, 504, 633. 35 100. 87% 41, 000. 00 15. 5 mil District Personal Property Ad Valorem 3, 500, 000. 00 3, 572, 797. 86 102. 08% 3, 500, 000. 00 District Sales Tax (City of Huntsville) 24, 600, 000. 00 21, 794, 893. 46 88. 60% 25, 000. 00 Other District Tax - Limestone County 2, 000. 00 1, 923, 262. 94 96. 16% 1, 900, 000. 00 TVA IN LIEU OF TAXES 4, 556, 532. 50 3, 797, 111. 10 83. 33% 4, 500, 000. 00 16

FY 21 General Fund Revenues – Local 17

FY 21 General Fund Expenses Proposed General Fund Expenditures Instruction/Instruction Support Operations/Maintenance Transportation Administrative Debt Service Other $ 171, 660, 220. 34 $ 25, 546, 250. 70 $ 11, 074, 101. 00 $ 8, 997, 537. 31 $ 384, 286. 00 $ 4, 827, 912. 31 18

FY 21 General Fund Expenses Instruction / Instruction Support Total Expenditures $ 171, 660, 220. 34 General Ed Teacher Units Special Ed Teacher Units Pre-K Teacher Units Spur Instructional Assistants 1504. 40 159. 72 38. 00 228. 00 Major Instructional Budget Items Salaries and Benefits $ 149, 871, 248. 21 Materials and Supplies $ 8, 007, 236. 00 Purchased Services $ 13, 594, 057. 00 19

FY 21 General Fund Expenses Operations and Maintenance Total Expenditures $ 25, 546, 250. 70 Custodians Security Maintenance Other Support Units (Spur) 74. 00 32. 00 18. 00 145. 00 Major Budget Items Salaries and Benefits Materials and Supplies Purchased Services $ 8, 717, 021. 70 $ 2, 582, 750. 00 $ 14, 246, 479. 00 20

FY 21 General Fund Expenses Transportation Total Expenditures $ 11, 074, 101. 00 Director 1. 00 Major Budget Items Bus Contract $ 10, 881, 468. 00 21

FY 21 General Fund Expenses General Administrative Total Expenditures $ 8, 997, 537. 31 Board Services (Legal, Dues, Insurance) $ 339, 547. 90 Executive Admin Services (Salaries, Legal, PD, Dues) $ 3, 649, 903. 88 Business Support Services (Salaries, software, Insurance, Audit) $ 3, 047, 846. 06 System-Wide Support Services (IT, HR PR, Dues) $ 1, 960, 239. 47 22

FY 21 Special Revenue Fund • Federal Funds with specific limitations for the expenditures of funds (Title Funds, IDEA, Perkins) • Local school (public) funds • Child Nutrition Program • CARES Funds 23

FY 21 Special Revenue Fund Revenues Special Revenue (Restricted) Funds Revenues Title III Title IV IDEA Part B IDEA Preschool CTE Perkins Local School Funds Child Nutrition Program CARES - GEER CARES - CRF $ 9, 052, 086. 00 $ 1, 090, 734. 00 $ 195, 756. 00 $ 602, 856. 00 $ 5, 550, 180. 00 $ 134, 171. 00 $ 387, 620. 00 $ 6, 150, 944. 51 $ 10, 877, 647. 00 $ 1, 481, 447. 00 $ 4, 562, 347. 00 24

FY 21 Special Revenue Fund Expenditures Special Revenue (Restricted) Funds Expenditures Federal Programs Expenditures Salaries and Benefits $ 6, 883, 869. 00 Purchased Services $ 2, 012, 992. 32 Material and Supplies $ 1, 723, 729. 40 IDEA Special Education Expenditures Salaries and Benefits $ 4, 601, 314. 92 Purchased Services $ 830, 512. 00 Supplies and Materials $ 157, 507. 08 25

FY 21 Child Nutrition Program Revenues USDA Breakfast/Lunch/Other 8, 246, 273. 00 Transfer in from Gen Fund 2, 631, 374. 00 Expenditures Salaries and Benefits 4, 181, 638. 00 Purchased Services 2, 127, 206. 02 Supplies and Materials 4, 409, 591. 00 26

FY 21 Debt Service Fund • The City of Huntsville holds our debt on their books and pays debt service from 6. 5 mil ad valorem tax collected into their accounts. We show the debt service, and the corresponding revenue in Fund 13 as a “Local Sources Paid on Behalf” FY 20 CASH HELD WITH FISCAL AGENT 2, 002, 857. 48 FY 21 1, 258, 303. 58 COH 6. 5 MIL AD VALOREM COLLECTIONS 20, 000. 00 BOARD DEBT PAID BY COH (20, 744, 553. 90) CASH FISCAL AGENT BALANCE FORWARD 1, 258, 303. 58 20, 000. 00 (21, 078, 268. 43) 180, 035. 15 27

FY 21 Debt Service Fund 2021 Debt Service Debt Payment 9/30/20 Balance 6. 5 Mil Debt $ 21, 078, 268. 43 $ 206, 616, 836. 00 PSF Debt $ 2, 391, 344. 00 $ 70, 225, 595. 00 Capital Lease Debt $ 3, 429, 954. 00 $ 5, 446, 642. 00 Total $ 26, 899, 566. 43 $ 282, 289, 073. 00 28

FY 21 Capital Projects Fund Huntsville City Schools 5 Year Plan FY 2020 -FY 2025 PROJECT NAME 1 Huntsville Jr High 2 Highlands Elementary 3 Hampton Cove Elementary 4 Facility 4 4 4 Facility 4 4 Project Description Funding Year Source PRIORITY Budget HVAC Upgrade Boiler & Chiller 2021 PSF $2, 200, 000. 00 MBA roof replacement 2021 PSF $1, 800, 000. 00 Shingle Roof Replacement 2021 PSF $450, 000. 00 Security Bubble 2021 PSCA $33, 651. 00 Security Bubble 2021 PSCA $46, 417. 00 Security Bubble 2021 PSCA $35, 615. 00 Facility Security Bubble 2021 PSCA $10, 100. 00 Facility Security Bubble 2021 PSCA $29, 613. 00 Security Bubble 2021 PSCA $24, 626. 00 Security Bubble 2021 PSCA $71, 319. 00 Facility Security Bubble 2021 PSCA $37, 869. 00 Facility Security Bubble 2021 PSCA $37, 968. 00 4 Facility Security Bubble 2021 PSCA $9, 675. 00 5 ASFL 6 Columbia High 7 Columbia High 8 Hampton Cove Elem HVAC Upgrade 2021 PSCA $1, 500, 000. 00 Stucco Replacement 2021 PSCA $750, 000. 00 Field house additions 2021 PSCA $3, 000. 00 cooling tower, boiler replacement 2021 PSCA $450, 000. 00 District wide HVAC Controls upgrade 2021 PSCA $2, 000. 00 Roof Replacement 2021 PSCA $1, 500, 000. 00 9 Huntsville BOE 10 Mc. Donnell 11 Jones Valley 12 Huntsville High 13 Jemison High/ Mc. Nair 14 Rolling Hills Elem 15 Monte Sano Elem. Cafeteria HVAC Upgrade Track Replacement 2021 PSCA $65, 000. 00 Auditorium Drainage Const Project 2021 PSCA $450, 000. 00 Guard shack 2021 PSCA $300, 000. 00 HVAC Upgrade 2021 PSCA $475, 000. 00 2021 PSCA $140, 000. 00 29

FY 21 Capital Projects Fund 16 Ridgecrest Elementary Play ground 2021 PSCA $500, 000. 00 resurface track 2021 PSCA $63, 000. 00 18 Challenger Elementary Building Stucture Cracks 2021 PSCA $100, 000. 00 19 Challenger Elementary Gym Roof Coating 2021 PSCA $175, 000. 00 Makeup Air Unit Upgrade 2021 PSCA $750, 000. 00 21 Columbia High Sports Complex 2021 PSCA $1, 800, 000. 00 22 Columbia High Guard Shack 2021 PSCA $185, 000. 00 23 Lakewood Ele HVAC Upgrade 2021 PSCA $460, 000. 00 24 HSV Jr High HVAC Upgrade 2021 PSCA $2, 800, 000. 00 25 HSV Jr High Parking Lot Lights LED 2021 PSCA $20, 000. 00 26 Mt Gap Elementary Parking Lot Lights LED 2021 PSCA $20, 000. 00 HVAC Upgrade 2021 PSCA $825, 000. 00 Library/HVAC Upgrade 2021 PSCA $110, 000. 00 HVAC Upgrade 2021 PSCA $435, 000. 00 Gym HVAC 2021 PSCA $200, 000. 00 Addition of more classrooms 2021 PSCA $4, 500, 000. 00 Auditorium Boiler/Cooling Tower Rebuild 2021 PSCA $150, 000. 00 33 Hampton Cove Ele/Mid Parking LED Upgrade 2021 PSCA $85, 000. 00 34 Rolling Hills Elementary Parking LED Upgrade 2021 PSCA $65, 000. 00 35 Challenger Elementary Parking LED Upgrade 2021 PSCA $30, 000. 00 VOIP System for all schools 2021 PSCA $1, 000. 00 Gym renovation insulation, windows, etc. . . 2021 PSCA $750, 000. 00 17 Challenger Middle 20 Challenger Ele/Mid 27 Weatherly Elementary 28 Jones Valley Ele 29 Mt Gap 30 Providence Ele 31 Goldsmith Schiffman Elem 32 Huntsville High 36 I. T. District VOIP 37 Dawson Gym 30

FY 21 Capital Projects Fund Huntsville City Schools 5 Year Plan FY 2020 -FY 2025 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 PROJECT NAME Project Description Montview Elementary Restroom renovations Columbia High Gym Renovations Ridgecrest Elementary Library renovation Ridgecrest Elementary Commons area painting /Cove Base Chapman Middle/Elem property Drainage Providence Sod & Irrigation Columbia High Athletic Field House (2) Challenger Elem Classrooms Counter/sink renov ASFL Classroom painting Challenger Elem Classroom painting Monte Sano Elem. Parking Lot addition Monte Sano Elem. Caferteria Upgrade Grissom High Addition Hampton Cove Middle Addition Hampton Cove Elem Addition Williams Elementary Restroom Renovations Weatherly Elementary Replace Gym Rolling Hills Elementary Replace Gym Ridgecrest Elementary Paint School Hampton Cove Middle Paint Building (Elementary/Middle) Columbia High Library Upgrade Columbia High Expanded Cafeteria /Addition / Stucco Chaffee Elementary Gym Replacement AAA Elementary Main Bldg to gym widening (ADA) Ridgecrest Elementary Expanded parking area Challenger Elementary Play ground upgrades Lakewood Elementary 2 -5 Playground Blossomwood Elem Playground fall surfacing upgrade Mcdonnell Elementary Door/hardware upgrade Rolling Hills Paint Building ASFL Electrical Panel Change Out Ridgecrest Elementary Electrical Panel Change Out Jemison High School Attendance Office by Gym Ridgecrest Elementary Caferteria renovation Funding Year 2022 2022 2022 2022 2022 2022 2022 2022 2022 Source PRIORITY PSF/M M M PSF/M M PSF PSF M M PSF PSF PSF M M M PSF Budget $75, 000. 00 $600, 000. 00 $49, 500. 00 $34, 425. 00 $100, 000. 00 $220, 000. 00 $1, 800, 000. 00 $75, 000. 00 $61, 000. 00 $75, 000. 00 $200, 000. 00 $75, 000. 00 $12, 000. 00 $4, 500, 000. 00 $150, 000. 00 $800, 000. 00 $59, 000. 00 $142, 000. 00 $250, 000. 00 $8, 000. 00 $800, 000. 00 $190, 000. 00 $100, 000. 00 $45, 000. 00 $185, 000. 00 $40, 000. 00 $300, 000. 00 $53, 000. 00 $50, 000. 00 $30, 000. 00 $275, 000. 00 $100, 000. 00 $36, 733, 925. 00 31

FY 21 Capital Projects Fund Huntsville City Schools 5 Year Plan FY 2020 -FY 2025 PROJECT NAME Project Description Funding Year Sourc e PRIORITY Budget 1 Weatherly Elementary HVAC/Controls upgrade 2023 M $750, 000. 00 2 Lakewood Elementary HVAC/Controls upgrade 2023 M $460, 000. 00 3 Huntsville High Boiler/cooling tower upgrade 2023 M $275, 000. 00 4 Weatherly Elementary New Parking Lot Addition 2023 PSF $275, 000. 00 5 Challenger Middle Electrical Panel Change Outs 2023 M $20, 000. 00 6 Ridgecrest Elementary Gym Replacement 2023 PSF $800, 000. 00 7 Providence Elementary Gym/Cafeteria LED Upgrade 2023 M $20, 000. 00 8 Montview Elementary Replace Gym 2023 PSF $800, 000. 00 9 Mc. Donnell Elementary Restroom Renovation 2023 M $75, 000. 00 10 Lee High School Catwalk over tracks, Windows, Flooring 2023 PSF $80, 000. 00 11 Columbia High 12 Highlands Elementary 13 Farley Elementary 15 Montview Elementary 16 17 Soccer Field Lighting 2023 PSF $200, 000. 00 Drainage Reno Canopy to Front Entrance 2023 PSF $150, 000. 00 Gym/Classroom Addition 2023 PSF $12, 000. 00 Parking lot resurfacing 2023 PSF $75, 000. 00 Dawson Elementary Caferteria Ronovation 2023 M $100, 000. 00 Chaffee Elementary Parking Lot resurfacing 2023 M $125, 000. 00 18 Rolling Hills Elementary Parking Lot resurfacing 2023 M $100, 000. 00 19 Chapman Elementary Gym Replacement 2023 PSF $800, 000. 00 $17, 105, 000. 00 32

FY 21 Capital Projects Fund Huntsville City Schools 5 Year Plan FY 2020 -FY 2025 PROJECT NAME 1 Farley Elementary 2 ASFL 3 4 5 Mc. Donnell Elemetary 6 Chaffee Elementary 7 8 9 Columbia High 10 Project Description New Edition Funding Year 2024 Sourc e PRIORITY Budget M $10, 000. 00 $1, 500, 000. 00 HVAC /Controls upgrade 2024 M Providence Elementary Electronic Sign 2024 PSF $200, 000. 00 Monte Sano Elementary Addition for Restroom & Classrooms 2024 PSF $4, 500, 000. 00 Replace Gym 2024 PSF $800, 000. 00 Electronic Sign 2024 PSF $200, 000. 00 Lakewood Elementary Caferteria renovation 2024 M $70, 000. 00 Highlands Elementary Parking Lot resurfacing 2024 M $75, 000. 00 9 th Grade Academy 2024 PSF $15, 000. 00 Farley Elementary Playground Upgrades 2024 M $80, 000. 00 11 Providence Elementary Playground Upgrades 2024 M $50, 000. 00 12 Lakewood Elementary Gym Addition 2024 PSF $500, 000. 00 $32, 975, 000. 00 33

FY 21 Capital Projects Fund Huntsville City Schools 5 Year Plan FY 2020 -FY 2025 PROJECT NAME Project Description Funding Year Source PRIORITY Budget 1 Highlands / Dawson 2 Chapman / ASFL 3 Mountain Gap P-8 4 Mc. Donnell/Ridgecrest 5 Morris Elementary 6 Chaffee Elementary 7 Weatherly Heights Elementary Renovation/New Building Renovation/New Building 2025 2025 Unk Unk $45, 000, 000. 00 $60, 000. 00 $45, 000, 000. 00 $330, 000. 00 34