Preliminary Budget Handbook - FY 2022 - Matanuska-Susitna Borough ...
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FY 2022 Preliminary Budget Handbook
WE BELIEVE
IN KIDS.
We believe in the magic of schools that celebrate
achievements, from kids exploring their kindergar-
ten classrooms for the first time, to the senior class
moving their tassels at graduation.
We believe students want to succeed...and we
believe teachers do, too.
We believe administrators make the best decisions
they can to help others, that the State of Alaska
values education, and that working together ac-
complishes more than working separately.
BUT MOST OF ALL, WE BELIEVE IN KIDS.
We want every decision we make as a District to
reflect that.
Developing a balanced budget that presents the priori-
ties of many is hard work and for that reason, we value
your honest feedback and comments.
Email BUDGET@matsuk12.us to share your thoughts and
questions. We look forward to hearing from you!
2GET INVOLVED IN THE
BUDGET PROCESS
PRESENTATIONS
All events are available online for your convenience and safety
DATE TIME LOCATION
FEBRUARY
3 Feb. 6 pm School Board Meeting: Preliminary Budget Presentation
4 Feb. 5 pm Education Matters Podcast with Dr. Trani
8 Feb. 8 am Budget Overview & Balancing Act Introduction Facebook Video @akmatsuk12
16 Feb. 8 am Radio Free Palmer: Inside the District
16 Feb. 4 pm Borough Assembly Meeting: Discussion on Education funding/Bond Debt
17 Feb. 6 pm School Board Meeting: Balancing Act Review
MARCH
3 Mar. 6 pm School Board Meeting: Introduction of the Preliminary Adopted Budget
17 Mar. 6 pm School Board Meeting: Adoption of the Preliminary Adopted Budget
23 Mar. 6 pm Joint School Board/Borough Assembly Meeting: Budget Presentation
OTHER OPTIONS & ADDITIONAL RESOURCES
• Attend School Board meetings and speak in-person or by calling 907.746.9272. To call in, sign
up by 3PM the day of the meeting.
• Listen to live or archived Borough Assembly and School Board meetings via Radio Free Palmer.
• Attend Borough Assembly Meetings and submit your opinions to the Borough Assembly here.
• Click here to access budget information online.
• Take the District’s brief online budget priority survey to communicate your budget priorities.
• Follow @akmatsuk12 on Facebook to access the Facebook event.
• View MSBSD’s historical Budgets and Comprehensive Annual Financial Reports (CAFR) here.
SCHOOL BOARD DISTRICT LEADERSHIP
• Ole Larson, President • Dr. Randy Trani, Superintendent
• Thomas Bergey, Vice President • Luke Fulp, Deputy Superintendent
• Ryan Ponder, Clerk • DeeDee Hanes, Assoc. Superintendent
• Dr. Sarah Welton, Member • Dr. Justin Ainsworth, Assoc. Superintendent
• Jeff Taylor, Member • Reese Everett, Assoc. Superintendent
• Jim Hart, Member • Traci Pedersen, Assoc. Superintendent
• Dwight Probasco, Member • Katie Gardner, Assoc. Superintendent
• Ryan Thomas, Student Rep.
3STUDENTS:
THE STARTING POINT
The Budget Development process is centered on students. Each November, the state of Alaska requires that
the District submit a projected student enrollment for the upcoming fiscal year. Based on a methodology re-
ferred to as the Cohort Survival Analysis, the District is able to project student enrollment with accuracy: less
than a 0.52% variance over the last ten years.
This methodology examines several questions, all
geared towards better understanding MSBSD stu-
dents:
• What schools are students attending?
• In what grades are students?
• How many students will graduate?
• If students are aging out of schools (such as leav-
ing 5th grade or 8th grade), what school will they
be attending the following year?
• Are students attending specific schools due to
programmatic offerings?
The goal? To identify how and where students
move through our schools and adjust that infor-
mation based on other factors:
• Are new housing developments being built?
Where?
• Based on State reports, are people moving into
or out of the Valley?
• Based on live birth rate data with a look-back
period of five years, how many preschool and
kindergarten students do we think will move into
our school district?
• Are businesses creating new jobs?
As the Budget and Finance team finds answers to these questions, they are able to project student enrollment
for the next fiscal year.
FY 2022 PROJECTED AVERAGE DAILY MEMBERSHIP (ADM):
19,135 STUDENTS 4HISTORIC STUDENT ENROLLMENT BY ADM
FY 2022 ENROLLMENT PROJECTION BY GRADE
Pre-School 100
Kindergarten 1,443
1st Grade 1,502
2nd Grade 1,497
3rd Grade 1,505
4th Grade 1,476
5th Grade 1,480
ELEMENTARY SCHOOL 9,003
6th Grade 1,439
7th Grade 1,463
8th Grade 1,460
MIDDLE SCHOOL 4,362
9th Grade 1,542
10th Grade 1,450
11th Grade 1,421
12th Grade 1,357
HIGH SCHOOL 5,770
5FINANCES:
ESTIMATING REVENUES
After developing and submitting a student
projection to the State of Alaska in November,
MSBSD next begins projecting revenues. The
District receives revenues from the following primary
27%
sources:
• 72% of general fund revenues comes from the 72%
State of Alaska, appropriated through the State
Foundation Formula (AS 14.17.410-490).
• 27% of revenues comes from the Mat-Su Borough
through an appropriation from property taxes, 1%
and other local revenues generated by the
schools.
• 1% of revenues comes from the Federal
Government in the form of E-Rate, Medicaid, and
other programs.
$171,057,118
First, MSBSD utilizes the projected student
enrollment and the State Foundation Formula to
calculate revenues from the State of Alaska.
Next, the District estimates the Borough’s
$66,316,806
appropriation based on Borough Ordinance
18-014, which ties the local education contribution
directly to the amount of property taxes collected
and historical trends.
Finally, an estimate of Federal Revenues is generat-
ed based on historical trends and projected needs. $1,037,606
FY 2022 TOTAL REVENUE PROJECTION:
$238,411,530 65 YEAR COMPARISON:
ENROLLMENT & PER-PUPIL REVENUES
Assumptions:
Flat funding from the State of Alaska
Base Student Allocation (BSA) maintained at $5,930
Borough funding at 6.3 mills, with the tax base increasing by 5.67% over FY 2021
7FINANCES:
ESTIMATING EXPENDITURES
9.1%
After a preliminary revenues projection is finalized,
the District begins projecting expenditures. MSBSD
expends money from four primary classifications: 83.3%
4.4%
3.2%
83.3% of expenditures are for salaries and benefits,
based on current negotiated agreements with em-
ployee groups. $204,123,189
9.1% of expenditures are classified as non-personnel
$23,805,261
and are used for school and department spending in
the areas of supplies, professional services, software/
licenses, equipment, etc.
4.4% of expenditures are for District-centralized costs,
including contracts, insurance, leases, and more.
$10,932,268
$7,906,975
3.2% of expenditures are allocated for utilities based on prior
year usage and known rate increases.
FY 2022 TOTAL EXPENDITURE PROJECTION:
$246,767,693 85 YEAR COMPARISON:
ENROLLMENT & PER-PUPIL EXPENDITURES
Assumptions:
Staffing maintained with teacher adjustments based on enrollment
Utility costs increase by 2.5%
Insurance Bonds & Premiums increase by 15%
Per-pupil metrics are maintained
All other costs are maintained
9FINANCES:
WHEN THINGS DON’T
BALANCE
When MSBSD does not expect to receive sufficient revenues to cover planned expenditures, there are two
options that can be pursued to balance the budget. The District may pursue a plan that combines both op-
tions.
1. Identify and make reductions to expenditures. This may include reducing non-personnel expenditures or
programs, looking for ways to reduce other operating costs, or making personnel reductions.
2. Use available fund balance to cover the revenue shortage. Fund balance is similar to a savings
account that the District can use for operations. Fund balance is limited, however, and cannot be used
indefinitely.
The School Board considers these actions at two key times: in March, prior to the date the preliminary budget
is submitted to the Borough, and in May/June, prior to the date the adopted budget is submitted to the State
of Alaska. See page 3 for specific School Board meeting dates.
FY 2022 TOTAL DEFICIT PROJECTION:
$(8,356,163)
1011
STUDENTS:
THE ENDING POINT
BECAUSE KIDS ARE AT THE HEART OF ALL WE DO, WE
BELIEVE THAT FUNDING SHOULD FOLLOW THE STUDENT.
MSBSD builds a budget for each
location, focusing on how many
students are projected to attend each
school. By allocating funds where they are
most needed, either educationally or pro-
grammatically, we are able to prepare all
students for success.
MSBSD uses various ratios and metrics to
ensure that resources are equitably distrib-
uted District-wide in both staffing and sup-
plies.
Non-personnel allocations include the following:
PER-PUPIL
• Health supplies NON-PERSONNEL ALLOCATION
• Postage Elementary School $ 71.00
• Instructional supplies Middle School $108.00
• Class fees (at middle and high school levels) High School $115.00
High schools receive an additional $91 per student participating in
High School with
Accelerated Learning (AP/IB) classes. $206.00
Accelerated Learning
Staffing is established based on the published pupil-to-teacher ratios PUPIL-TO-TEACHER RATIOS
(as noted in the table to the right). However, actual class size may
Grades K-2 23 : 1
vary across the District, as principals have the discretion to develop
staffing plans based on educational objectives and to hire specific Grades 3-5 26 : 1
types of teachers using their allotted staffing numbers.
Grades 6-8 29 : 1
Grades 9-12 32 : 1
12Instructional needs are met through quality and effective hiring and staffing. The District communicates staff-
ing through the total amount of full-time-equivalent (FTE) positions.
For example, a general education classroom teacher is 1.0 FTE. They work a full seven and a half hour day.
Alternatively, a school monitor is 0.25 FTE; they only work two hours per day. A special education assistant is
0.875 FTE, meaning that they work seven hours per day. The total FTE for these three positions is 2.125 FTE (1.0 +
0.25 + 0.875 = 2.125).
STAFFING TABLES SHOW THE FTE
DISTRICT-WIDE, NOT THE NUMBER
OF ACTUAL PEOPLE WHO WORK
FOR THE DISTRICT.
FY 2021 FY 2022
CERTIFIED STAFFING
REVISED FTE PRELIMINARY FTE
Director 6.49 6.49
Administrator 64.38 61.48
Classroom Teacher 701.81 708.11
SPED Teacher 208.89 207.99
Specialist—Schools 94.83 94.28
Counselor 38.55 38.05
Nurse 31.03 33.13
Specialist—Department 89.74 91.74
TOTALS 1,235.72 1,241.27
FY 2020 FY 2022
CLASSIFIED STAFFING
REVISED FTE PRELIMINARY FTE
School Board 7.00 7.00
Director 6.00 5.00
Supervisor 32.00 32.00
Instructional Support 319.78 322.09
Administrative Support 146.81 145.50
Custodial 103.13 107.33
Specialist—Department 74.30 74.30
TOTALS 689.01 693.21
FY 2022 TOTAL STAFFING:
1,934.48 FTE 13FY 2022: SUMMARY
PROJECTED ENROLLMENT:
19,135 STUDENTS
Elementary: Middle: High:
9,003 ADM 4,362 ADM 5,770 ADM
PROJECTED STAFFING:
1,934.48 FTE
Certified: Classified:
1,241.27 FTE 693.21 FTE
REVENUES
REVENUE PROJECTION:
$238,411,530
$171,057,118 $66,316,806 $1,037,606
EXPENDITURES
EXPENDITURE PROJECTION:
$10,932,268
$246,767,693
$204,123,189 $23,805,261 $7,906,975
DEFICIT PROJECTION:
$(8,356,163)
14FAQ:
YOU ASK, WE ANSWER
How do you ensure my student stays safe?
Schools have a responsibility to protect the physical and psychological well-being of their students and staff. This includes
creating positive school climates, preventing negative behaviors such as bullying and harassment, and being prepared to
respond to potential threats such as weather emergencies, fires, and acts of violence. The annual “Keeping Schools Safe”
report explains the District’s concerted efforts to maintain safe and healthy schools. It is available HERE or by visiting
www.matsuk12.us > Departments > Safety & Security > Forms > Keeping Schools Safe Report.
What is the District doing to keep students and staff safe during COVID-19?
MSBSD is a COVID Smart School Community with strict school-based COVID-19 mitigation strategies in place. Some of
these strategies include enhanced disinfecting, requiring face masks for staff and students, routine hand washing, and
practicing social distancing where space allows. In addition, district leadership and our local Public Health Officials meet
daily as the Health Advisory Team reviewing the Mat-Su Valley’s daily COVID transmission and providing guidance on ap-
propriate school facility response to school risk levels.
What does Administration do for the District?
Roles within District Administration Buildings ensure the District functions smoothly, efficiently, and without preventable
disruption to student learning. Staff ensure payroll is processed accurately and timely; necessary items are procured,
delivered, and paid for; contracts are executed; staff receive training; technology supports student learning; facilities are
safe; and finances are managed appropriately. The District strives to ensure resources are allocated first to students and
schools. Currently, Administrative costs make up only about 5.76% of the total District projected expenditure budget for FY
2022.
Why doesn’t the class size at my school match the District’s published class size?
The District hires teachers based on enrollment to meet standardized class sizes. However, Principals have discretion at
their schools to fill certain positions over others. For example, a Principal may choose to hire a librarian rather than a gen-
eral education teacher. This could cause the average class size to be higher at one school than at another.
Why do you maintain programs that only serve a small number of students?
Public education is a right held by all. The State of Alaska mandates that students with disabilities are provided with special
education and related services (AS 14.30.274). MSBSD offers programs that help meet students’ various cognitive, emotion-
al, social, and developmental needs.
How are you managing utility usage and costs?
A Utility Program Review was conducted in FY 2019. It provides an overview of MSBSD’s utility management program, in-
cluding electricity, natural gas, fuel oil, water and sewer, communications, refuse, and recycling. It is available HERE or by
visiting www.matsuk12.us > Departments > Facilities > Forms & KnowledgeBase > 2019 Utility Program Review.
Does my input matter?
Yes. Administration reads every comment, email, and response received from budget events, Balancing Act and Budget
Surveys. They are all provided to the School Board for consideration prior to budget adoption. While not every request is
incorporated into the final budget, every request is considered in light of the District’s mission to prepare all students for
success.
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