School district budget conservative

"The budget process for the next school year began with an analysis of the current year's student enrollment," Lewis noted. "Last year the budget was based on a student enrollment of 1136. This wasn't a typical year in that we ended the 2010 school year with an average enrollment of 1127 students. That's nine students less than we budgeted for. This meant we had to be even more conservative in our projections for the 2010-11 school year."

To get as accurate of a reading of next year's enrollment as possible, administrators conducted a district-wide, grade-by-grade investigation "that led us to use a projected enrollment of 1116 students for the new school year," Lewis said.

The adjustment in the enrollment figure, however, has had a negative impact on district revenues of approximately $66,000.

Once it came up with an enrollment figure, the administration was able to start developing the new budget. That process, according to Lewis, began with a line-by-line review of the 2009-10 budget.

"Each line item was reviewed against current expenditures and revenues so that adjustments could be made in the new proposed budget," he said.

One item budget writers had to deal with was the loss of about $46,000 in K-4 funding--the result of a reduction in the K-4 funding formula made by the Legislature.

On the plus side, though, the district did not have to issue a Reduction in Force notice to any employee.

"We were fortunate this year in that we did not have to cut any staff or programs," Lewis remarked. "This was possible because of the passing of the levy and the contingencies that were built into the levy to protect the district against further state funding cuts."

For example, the Legislature eliminated from its last budget funding for I-728, the class-size reduction measure approved by voters. "Had this contingency not been built into the current levy, it would have meant a cut in programming and staff of 2.5 (full-time equivalent positions)," Lewis noted.

Nonetheless, he added, the district will have to "front fund" these programs and positions at the beginning of the next school year with about $70,000 in reserves, "because we will receive only 60 percent of the new levy monies in the spring." (The 2010-11 budget includes a projected beginning fund balance of $650,000 and an ending fund balance of $490,000 due to lower projected enrollment and state budget cuts.)

All told, the district has estimated total expenditures for 2010-11 of $12,158,306 and total revenues of $11,997,420.

For more information about the proposed budget, contact the district office at 493-1500, or attend the board's July 21 business meeting, which will start at 7 p.m.