Rules For Budget Hearing
• The hearing is a forum to permit the public to be informed of the details
of the spending plans of the Hinds County School District and is not a
press conference.
• The Media is invited to cover the meeting as it would any other public
meeting.
• Please take this opportunity to sign the comment list if you wish to
make comments or ask questions.
• Comments and questions will be restricted to budget related issues.
• Speakers will be limited to three (3) minutes for making comments or
asking questions
1
This presentation and support handouts are intended to provide summary financial and general statistical data about the various funds of the Hinds County
Public School District. These funds are supported by Mississippi Adequate Education Program (MAEP) funds, local Ad Valorem tax collections, federal
grant funds and funds generated locally within the school district.
Public Hearing on Proposed Budget
Fiscal Year 2015-2016
June 11, 2015
Hinds County School District
3
Hinds County School District
Board of Trustees
Name
Position
District
Term
Caroline Jacobs
Secretary
Dist. 1
2011-2016
Dist. 2
2011-2016
Robbie Anderson
Linda Laws
President
Dist. 3
2013-2018
Bill Elkins
Vice President
Dist. 4
2014-2019
Dist. 5
Superintendent
2014-2019
Carolyn Samuel
Delesicia Martin, Ed. D.
4
Vision Statement
The Hinds County School District envisions its schools as
learning environments that…
PROVIDE the safest possible learning environment;
TEACH so that every student masters the fundamentals;
CHALLENGE students to reach their potential;
ENSURE a broad range of experiences for students;
BUILD a strong partnership between school, home & community;
PREPARE students to live productive lives as informed, responsible
citizens.
5
Impact of Hinds County School District
The success of Hinds County School District …
Serves approximately 47,450 citizens;
Fosters higher property values;
Directly employs approximately 770 people - Largest employer
in rural county & 15th largest employer in Hinds County;
Pays on average $2.5 M in monthly payroll; $1.8 M to vendors
Provides education for Bolton, Edwards, Raymond, Terry,
Byram, Utica and surrounding communities;
6
Fiscal Year Budget
• Section 37-61-9, Mississippi Code Annotated (1972), requires
the school district, to prepare a budget of anticipated revenues
and expenditures on or before August 15th for the coming
fiscal year.
• The district’s educational plan expressed in dollars and used to
measure and monitor revenues and expenditures.
• Annual budgets are essential for sound financial management.
• The budget may change or may be amended as the instructional
needs of our students change.
• All information provided during this presentation is based on
source information available at this time.
7
Simplified Budget Development Process
• Determine Board’s budget guiding principles
• Use strategic plan to guide identification of budget
priorities
• Include other stakeholders in budgeting process
• Identify inclusion/deduction recommendations
• Determine Board & Superintendent’s action regarding
recommendations
• Present final proposed budget to Public
• Board adopts budget
8
Guiding Principles
• Identify budget priorities for instruction, support activities,
etc.
• Maintain parity among all schools
• Actively pursue cost cutting measures and identify budget
reducing options
• Build in appropriate budget safeguards
• Be Conservative and Realistic!
9
Enrollment (ADA vs ADM)
Historic by School
School Name
Grade FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13
Byram Middle
6-8
959 1032 1080 1038 987 942 941 961
Carver Middle (RFA excluded)*
6-8
201 210 212 225 215 224 207 194
Gary Road Elementary
k-2
878 875 897 938 868 897 863 879
Gary Road Intermediate
3-5
903 950 971 979 940 936 915 888
Utica k-8
k-8
547 502 476 447 436 392 388 387
Terry High
9-12 1002 1073 1157 1235 1254 1261 1231 1204
Raymond High (RFA included)*
9-12
534 502 530 552 539 532 544 528
Raymond Elementary
k-5
424 414 443 446 445 422 429 420
Bolton Edwards k-8
k-8
634 585 561 564 565 531 539 516
Average Daily Attendance (ADA)
6082.28 6144.11 6326.75 6423.41 6250.14 6137.44 6056.59 5977.67
LESS SPED INCLUSION (MAEP)
6051.17 6099.79 6285.09 6416.96 6172.80 6066.26 5988.57 5910.76
Average Daily Membership (ADM)
6610.00 6710.00 6577.00 6412.00 6302.00 6189.00
STUDENTS FUNDED MORE (LESS) MAEP
(324.91) (293.04) (404.20) (345.74) (313.43) (278.24)
10
FY14
954
188
902
882
361
1193
540
425
485
5930.23
5860.68
6218.00
(357.32)
FY15
946
182
902
884
334
1186
627
426
481
5984.10
5915.02
6278.00
(362.98)
Enrollment (ADA vs ADM)
Historic District
11
Budget Highlights
Personnel
Annual Step and Scale increases for all certified
staff (+$1,355,000) - $464,000 MAEP
Annual Step increases for support staff (+1.52%/$273,000))
Annual Step increases for Administrative Staff
(+$180,000)
Retiree savings related to lower replacement
salaries (-$210,720)
14
Budget Highlights
Operations
14TH Year of Contracted Transportation
Services Contract; (2.5%)
Service agreements of provision of substitute
teachers, food service staff (+2.5%)
 Cleaning staff will remain at prior year rates
(+2.5%)
Increase in Property, General and Liability
Insurance (-20%)
15
Budget Highlights
Instructional
Maintain our current academic and
instructional programming
AmeriCorps Tutors (10) –GRE, GRI,
BEMS, RES ($60,000)
Replacement and New Band Instruments
($80,000)
Audio Visual Equipment for new Career
and Technical Center Program ($30,000)
16
Proposed Budget Highlights
 Capital Projects (estimate $7,000,000)
 Phase 1
 Tracks – RHS & THS
 Phase 2
 Softball/Soccer Field House – RHS
 Softball/Baseball/ Soccer Field House – THS
 Visitor Public Toilets & Concession – RHS
 Visitor Public Toilets & Concession – THS
 Bleacher Replacements
 Phase 3
 Upgrade of practice football fields at Utica, Bolton Edwards,
and Byram
 Phase 4
 Construct new playgrounds
 Modify classroom at CMS/RFA to Biology Lab Space
 Installation of emergency generators
17
Proposed Budget Highlights
Technology
Replacement/Upgrade of Computer Hardware –
(+$150,000)
Project Computer Access (Phase 3) –
(+$178,000)
Intercom system for Hinds Career Technical
Center(+40,000)
Smart Board purchases ($100,000)
Debt Service
Debt Service payments ($6,263,451)
18
Allocations To Schools
Funds are allocated to schools based on a
per student and /or per teacher basis.
Principal is responsible for managing their
individual school budget (site based
management).
Funds may be transferred between certain
accounts to accommodate needs.
19
Allocations To Schools
Description
PROFESSIONAL/EDUCATION SERVICE
CURRICULUM IMPROVEMENT SERVICE
RESOURCE OFFICERS/OT PROFESSIO
TECHNICAL SERVICES
DATA PROCESSING SERVICES
SECURITY
WATER & SEWER
ELECTRICITY
NATURAL GAS
TELEPHONE
LAWN SERVICES
WASTE DISPOSAL
REPAIR & MAINTENANCE SERVICES
TECHNOLOGY REPAIRS
RENTAL OF EQUIPMENT
OTHER PURCH PROPERTY SERVICES
20
$ per
Student
$ 9.71
$ 12.03
$ 31.00
$ 27.76
$ 15.42
$ 0.93
$ 13.88
$ 185.07
$ 24.68
$ 30.85
$ 38.56
$ 18.74
$ 254.47
$ 77.11
$ 46.27
$ 6.17
Description
INSURANCE
FREIGHT AND SHIPPING
PRINTING & BINDING
TRAVEL & PER DIEM
TRAVEL MILEAGE REIMBURSEMENT
TRAVEL LODGING AND MEALS
TRAVEL AIRPLANE AUTOMOBILE ETC
TRAVEL STUDENTS
GENERAL SUPPLIES
OFFICE SUPPLIES
INSTRUCTIONAL SUPPLIES
JANITORIAL SUPPLIES
SOFTWARE
PAPER (SUPPLIES)
TEXTBOOKS
BOOKS & PERIODICALS
OTHER FURNITURE & EQP < $5,000
$ per
Student
$ 2.31
$ 7.71
$ 6.17
$ 5.40
$ 5.40
$ 9.25
$ 3.08
$ 3.08
$ 69.40
$ 5.40
$ 11.57
$ 15.42
$ 21.59
$ 9.25
$ 154.23
$ 20.05
$ 61.69
21
Budget Projection Summary
Combined budget of all funds
1 Fund Balance at July 1, 2015
15,416,188
Re ve nue s
71,330,972
Expe nditure s
71,330,972
Excess (deficiency) of revenues over
expenditures
Total Othe r Financing
2
Fund Balance Use d
Fund Balance at June 30, 2016
Notes:
1.
Fund Balance at July 1, 2015 is an estimate until FY 2015 General Ledger is closed.
2.
22
-
Fund Balance Used is a projection based on expected revenues and expenditures.
15,416,188
MAEP ALLOCATION
(LAST 12 YEARS)
FY16
26,863,742
FY15
25,099,766
24,344,030
3,361,101
FY13
24,218,472
3,002,215
24,503,022
FY11
24,850,808
2,783,414
2,816,191
FY10
29,415,776
FY09
28,234,166
FY08
FY05
FY04
23
2,060,707
921,762
26,492,067
FY07
FY06
}+$1,763,976
2,983,833
FY14
FY12
2,388,059
23,582,001
19,815,006
18,980,531
18,772,036
Under funded amount
FY09 to FY 2016
=$20,317,282.00
Revenue Projection By Source
Revenue Source
Local Sources
Intermediate Sources
State Sources
Federal Sources
Sixteenth Section
Total Revenues
$
Budgeted
Amount
34,489,704
29,756,103
6,239,380
845,785
Budget
%
48.35%
0.00%
41.72%
8.75%
1.19%
71,330,972
100%
Budgeted Revenue by Percentage
1.19%
8.75%
48.35%
Local Sources
Intermediate Sources
41.72%
State Sources
Federal Sources
Sixteenth Section
24
0.00%
Expenditures By Function
Budgeted
Expenditure
32,118,193
22,889,290
2,909,938
125,100
7,025,000
6,263,451
Expense Function
Instruction Programs
Support Services
Non-Instructional Services
Sixteenth Section Land Management
Facility Acquisition and Construction
Debt Services
Total Expenditures
$
0.18%
4.08%
9.85%
71,330,972
8.78%
45.03%
32.09%
25
Budgeted
%
45.03%
32.09%
4.08%
0.18%
9.85%
8.78%
100.00%
Expenditures By Function
Expense Function
Support Services - Student
Support Services - Instructional
Support Services -General Administration
Support Services - School Administration
Support Services - Business Services
Support Services - Operations & Maintenance Services
Support Services - Transportation Services
Support Services - Central Services
Total Expenditures
18.83%
Budgeted
Expenditure
2,408,581
2,817,672
1,385,400
3,055,013
805,563
5,877,970
4,310,053
2,229,684
$
9.74%
22,889,290
10.52%
12.31%
6.05%
25.68%
3.52%
13.35%
26
Budgeted
%
10.52%
12.31%
6.05%
13.35%
3.52%
25.68%
18.83%
9.74%
100.00%
Expenditures By Object
Expenditure by Object Code
Budgeted
Expenditure Object Code
Expenditure
Personal Services - Salaries
29,370,133
Personal Services - Employee Benefits
10,363,439
Purchased Professional & Technical Services
3,152,797
Purchased Property Services
4,542,023
Other Purchased Services
829,645
Supplies
5,504,546
Property
5,274,023
All Other Objects
7,054,098
Total Expenditures
71,330,972
7.98%
100.00%
10.67%
44.44%
8.33%
1.26%
6.87%
4.77%
15.68%
27
Budgeted
%
46.31%
16.74%
4.42%
6.37%
1.16%
7.72%
7.39%
9.89%
Debt Service Due FY 2015
28
Ad Valorem
Local Revenue Request
29
HIND COUNTY SCHOOL DISTRICT
FY 2016 MILL COMPUTATION
(Based on 2014 AV from Tax Assessor)
Operations
New Program
G.O.B
Total Dollars To Be Raised:
Include estimated Home Stead reimbursement
Exclude Ad Valorem Tax Reduction
Total Assessed Value (AV):
Less: Amount Special Homestead Value:
Net Assessed Value:
Est. Collection Rate:
Final Net Assessed Value:
Total
$ To Be
Raised
Plus:
Homestead
CR
($ Lossed)
Less:
HomesteadCosts
Reimbursement
Plus:
Collection
19,327,083
417,351,809
24,010,607
393,341,202
95%
373,674,142
19,327,083--
245,920
- .
417,351,809
24,010,607
393,341,202
95%
373,674,142
245,920--
Net $ To Be Raised
Divided By Net Assessed Value
Mills
Mills (Adj for 3 Months Delay)
19,327,083
373,674,142
51.7218
51.7218
245,920
373,674,142
0.6581
0.6581
48.1803
51.7218
3.5415
0.6581
0.6581
4.1996
4,828,120
L.T.N
Totals
417,351,809
24,010,607
393,341,202
95%
373,674,142
4,828,120--
1,017,331
417,351,809
24,010,607
393,341,202
95%
373,674,142
1,017,331--
25,418,454
417,351,809
24,010,607
393,341,202
95%
373,674,142
25,418,454--
4,828,120
373,674,142
12.9207
12.9207
1,017,331
373,674,142
2.7225
2.7225
25,418,454
373,674,142
68.0230
68.0230
Millage Applications:
Prior Request for FY 2015:
New Request for FY 2016:
Amount of Change:
Net Change for Operations:
Net Change for Debt Service:
Prior Requested Total Millage FY 2015
New Requested Total Millage FY 2016
Net Increase Over Previous Year
1 Mil generates-------------------------------->
14.3792
12.9207
(1.4585)
2.5510
2.7225
0.1715
(1.2870)
65.11
68.02
2.91
$
373,674 $
-
$
373,674 $
373,674
31
Ad Valorem Tax Millage
32
Example Calculation
How much Ad Valorem Tax would a single family
home valued at $100,000 generate in the Hinds
County School District, at the school taxes of 68.02
mills?
Facts:
Formula:
$100,000 = true value
10% = Class II ratio
.06802 = millage rate of 68.02 mills
“true value” X “ratio” = “assessed value”
“assessed value” X “millage rate” = “tax bill”
Application of Formula to $100,000 X 10% = $10,000
Facts:
$10,000 X .06802 = $680.02
Thus, in this example, the ad valorem tax bill is
$680.02.
33
Tax Bill Implications by True Value
True Value of Class II Property at 10% Tax Ratio
Millage
Rate
65.00
65.11
65.50
66.00
66.50
67.00
67.50
68.00
68.02
$50,000 $100,000 $150,000 $200,000
$250,000 $300,000
$350,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
2,275
2,279
2,293
2,310
2,328
2,345
2,363
2,380
2,381
Annual
Increase
$
87 $
102
49
325
326
328
330
333
335
338
340
340
$
$
$
$
$
$
$
$
$
15 $
650
651
655
660
665
670
675
680
680
$
$
$
$
$
$
$
$
$
29 $
975
977
983
990
998
1,005
1,013
1,020
1,020
$
$
$
$
$
$
$
$
$
44 $
1,300
1,302
1,310
1,320
1,330
1,340
1,350
1,360
1,360
58 $
1,625
1,628
1,638
1,650
1,663
1,675
1,688
1,700
1,701
$
$
$
$
$
$
$
$
$
73 $
1,950
1,953
1,965
1,980
1,995
2,010
2,025
2,040
2,041
Notice of Tax Increase
NOTICE OF PROPOSED AD VALOREM TAX EFFORT
HINDS COUNTY SCHOOL DISTRICT
• Advertisement of Notice of Tax
Increase is required by
Mississippi Code Section 27-39207
• Advertisement as run indicates
that the district’s proposed request
may cause an increase in the ad
valorem millage rate.
35
The Hinds County School District will hold a public
hearing on its proposed school district budget for
fiscal year 2016 on Thursday, June 11, 2015 at
5:00 p.m. at the Hinds County School District
Career Technical Center, 14020 Highway 18
Raymond, Mississippi. At this meeting, a proposed
ad valorem tax effort will be considered.
The Hinds County School District is now operating
with projected total budget revenue of
$66,631,282. Of that amount, 37.6 percent or
$25,048,850 of such revenue is obtained through
ad valorem taxes.
For next fiscal year, the proposed budget has total
projected revenue of $67,633,236. Of that amount,
38.6 percent or $26,050,804 is proposed to be
financed through a total ad valorem tax levy.
For the next fiscal year, the proposed increase in
ad valorem tax effort by Hinds County School
District may result in an increase in the ad valorem
tax millage rate. Ad valorem taxes are paid on
homes, automobile tags, business fixtures and
equipment, and rental real property. Any citizen of
Hinds County School District is invited to attend
this public hearing on the proposed ad valorem tax
effort, and will be allowed to speak for a reasonable
amount of time and offer tangible evidence before
any vote is taken.
Proposed Ad Valorem Tax Request
The District requests a specific dollar amount of support
and does not set millage. The information about millage
is provided only as clarification of the district’s estimated
affect on taxes.
The ad valorem tax effort discussed and advertised is
the District’s estimate based on available information.
Forces outside the District come together to determine
what the final millage rate will be.
The final millage rate will be higher or lower based on
final assessed valuation and homestead exemption.
36
Proposed Ad Valorem Tax Request
Request that the Hinds County Board of Supervisors levy a
millage rate that will generate total proposed ad valorem tax
revenues of $25,418,454.
Represents $1,088,345 increase over last year due to lack
of MAEP full funding and partially offset by anticipated new
property growth.
Authority to request additional funds is granted in MS Law
37-57-104(3) and is not subject to 4% or 7 % tax increase
limitations.
Proposal is based on the 2014 Assessed Valuations.
37
Next steps in budget process
Modifications or corrections related to the public hearing will be
reviewed and incorporated into Budget.
Conduct individual budget review meetings with Principals.
Board will approve final budget at June 18, 2015 special board
meeting.
Resolution will be sent to the Hinds County Board of Supervisors
requesting final request amount.
38
Questions or Comments?
39