2016-2017 budget request...w. jeffrey booker superintendent 943 osceola street p.o. box 1397...

W. Jeffrey Booker Superintendent

943 Osceola Street

P.O. Box 1397 Gastonia, NC 28053

Phone (704) 866-6100

Fax (704) 866-6175

www.gaston.k12.nc.us

WE ARE Gaston County Schools

GASTON COUNTY SCHOOLS

GASTON COUNTY BOARD OF EDUCATION GASTONIA, NORTH CAROLINA

2016-2017 BUDGET REQUEST



2016-2017

BUDGET REQUEST

GASTON COUNTY BOARD OF EDUCATION

CHAIRMAN VICE-CHAIRMAN

KENNETH R. LUTZ, JR. JEFF RAMSEY

DOT CHERRY KEVIN L. COLLIER LEE DEDMON

DOT GUTHRIE CHRIS HOWELL CATHERINE ROBERTS MARK UPCHURCH

SUPERINTENDENT W. JEFFREY BOOKER

CHIEF ASSISTANT FINANCIAL OFFICER FINANCE OFFICER GARY F. HOSKINS JAMES A. BECKFORD

BUDGET ANALYST SUSAN H. BROOKS


Board of Education

Gaston County Schools 943 Osceola Street

P.O. Box 1397 Gastonia, North Carolina 28053

Phone: 704-866-6100 GCS 21 Education Station Fax: 704-866-6175 www.gaston.k12.nc.us

GASTON COUNTY

BOARD OF EDUCATION


Mission

Through outstanding employees and community

partners, Gaston County Schools provides innova-tive educational opportunities for all students in a

safe and nurturing learning environment.

Vision

The vision of Gaston County Schools is to inspire success and a lifetime of learning.

Beliefs

Diversity

Innovation

Collaboration

Excellence

Safety

Goals

Every student will graduate prepared for post-

secondary opportunities.

Every member of our diverse student popula-

tion has the opportunity for individualized instruction.

Every employee is capable and committed to

the education of the whole child.

Every school has up-to-date technology to

support teaching and learning.

Every student has the opportunity to learn in a

safe school environment.

Lee Dedmon Gastonia Township

Kevin Collier Riverbend Township

Catherine Roberts Dallas Township

Chris Howell South Point Township

Dot Cherry At-Large Member

Jeff Ramsey Vice Chairman

At-Large Member

Kenny Lutz

Chairman

Crowders Mtn. Township

Dot Guthrie Gastonia Township

Mark Upchurch Cherryville Township

TABLE OF CONTENTS


October 25, 2010


943 Osceola Street


Phone (704) 866-6100 Fax (704) 866-6175


TABLE OF CONTENTS

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A-14

A-15

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B-2

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C-2

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Budget Resolution – FY 2015-16

A. OVERVIEW

Superintendent and Board Chairman's Budget Letter

Budgetary Process Flow Chart – FY 2016-17

Budgetary Process Narrative

Budget Calendar – FY 2016-17

State Planning Allotment ADM – FY 2016-17

State Initial Allotment Formulas – FY 2015-16

Average Daily Membership (ADM) – Last Ten Fiscal Years

General and Special Revenue Funds – Revenue by Source – Last Ten Fiscal Years

Per Pupil Expenditures – Five Year History

B. BUDGET SUMMARY

C. OPERATING REQUEST

Factors Impacting the FY 2016-17 Budget Costs

Budgeted Revenues and Expenditures – FY 2015-16

D. CAPITAL OUTLAY

Capital Outlay Budget – FY 2016-17

Building Age Graph – Percent by Age as of 2016

Budget Summary Narrative – Financial Position – Current Expense

Revenue History and FY 2016-17 Funding Request

Proposed Current Expenses and Funding Request – FY 2016-17

Narrative of Budget Requirements – FY 2016-17

Funding Expansion Request – FY 2016-17

Capital Outlay Narrative – FY 2016-17

AT A GLANCE

FOR THE 2014-15 SCHOOL YEAR


NUMBER OF SCHOOLS Total Number of Schools . . . 56

Elementary Schools . . . . . 30 Intermediate Schools . . . . . 2

Middle Schools . . . . . . . . 11 High Schools . . . . . . . . . 11

Special Needs School . . . . . . 1

Alternate School . . . . . . . . 1

ETHNIC DISTRIBUTION White . . . . . . . . . . . 61.1% Black . . . . . . . . . . . . 21.4%

Hispanic . . . . . . . . . . 11.6% Asian . . . . . . . . . . . . 1.4%

Multiracial . . . . . . . . . . 4.2% American Indian . . . . . . . 0.2%

Hawaiian or Pacific Islander . . 0.1%

HIGH SCHOOL STUDENTS Graduates . . . . . . . . . . . 2,172

Graduates Continuing Their Education

Post Secondary Education . . . 86% Four-Year College . . . . 40%

Two-Year College . . . . 41% Vocational/Trade/Business . 5%

Military . . . . . . . . . . . . . 5%

Employment . . . . . . . . . . 8% Other . . . . . . . . . . . . . 1%

ENROLLMENT Total Number of Students . . 31,421

Grades K-5 . . . . . . . . . 14,339 Grades 6-8 . . . . . . . . . . 7,198

Grades 9-12 . . . . . . . . . 9,868 Early College . . . . . . . . . . 16

TRANSPORTATION Total Number of Students Transported Daily . . . . 16,000

Miles Traveled Daily . . . . . 12,000 Buses . . . . . . . . . . . . . 210

SCHOOL NUTRITION Breakfasts Served Daily . . . . . . 9,000

Breakfasts Served Annually . . 1,600,000

Lunches Served Daily . . . . . . 22,000 Lunches Served Annually . . . 3,900,000

PER PUPIL EXPENDITURES Instructional $5,993 Support $1,100

EMPLOYEES Total Number of Employees

(Part and Full Time) . . 3,848 Total Number of Teachers . . . 1,869

Average Years of Experience

for Teachers . . . . . . . 11

ACADEMIC PERFORMANCE Met or Exceeded Growth . . . . . . . . 75% Gaston County Schools SAT Scores . . . 1,410

North Carolina SAT Scores . . . . . . . 1,478 National SAT Scores . . . . . . . . . . 1,490


943 Osceola Street


Phone (704) 866-6100

Fax (704) 866-6175


OVERVIEW


May 6, 2016

To: Gaston County Board of Commissioners Gaston County Citizens

The Gaston County Schools Budget Request for 2016-2017 includes the local funds necessary to maintain essential instructional programs, ensure student safety, and provide the resources and personnel needed to operate at a level consistent with the policies of the State of North Carolina and the Gaston County Board of Education. The Budget Request also includes funds necessary to support the maintenance and capital replacement needs for our aging public school facilities. This budget was prepared in accordance with N.C.G.S. 115C-426. The vision of Gaston County Schools is “to inspire success and a lifetime of learning.” We are committed to providing full and equitable educational opportunities for all children in a safe and nurturing learning environment – we believe this is what the citizens of Gaston County expect from the school system. As part of the budget process that began in December 2015, we considered what new initiatives should be funded and which ones should be expanded; which existing programs should be modified and/or eliminated; how to best realize cost savings opportunities; and how to prioritize our capital needs. We also surveyed a number of our stakeholders to gain a better understanding of the funding needs for our school system. These stakeholders included students, parents, teachers, principals, district administrators, and community/business leaders. The top issues among our stakeholders related to the need to improve the local supplement pay for teachers, increase salaries for classified employees, (bus drivers, cafeteria workers, etc.) and hire more school/classroom/support personnel. Our stakeholders also expressed a need to provide funding for remediation programs, literacy teachers, technology, professional development, and career and technical education. Our Budget Request includes approximately $7.5 million in additional funding to address many of the issues identified by our stakeholders and fulfill strategic priorities:

Salary Adjustment: An increase in the local salary supplement for certified employees such as teachers, social workers, nurses, etc. and funds for an increase

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in salary for classified employees such as clerical staff, teacher assistants, custodians, bus drivers, cafeteria workers, maintenance personnel, etc.;

Hawks Nest STEAM Academy: Funds for salaries, professional development, technology, and curriculum resources at the new elementary magnet school (K-5) scheduled to open in August 2016 on the current Hawks Nest Intermediate School campus;

Literacy Teachers for Grades K-3: Funds for 29 additional literacy teachers for kindergarten through third grade and necessary literacy materials/technology;

Teaching Positions: Funds to hire 22 middle school teachers to lower the existing student-to-teacher ratio and provide a better instructional experience for students;

SMART Board Technology: Funds to replace out-of-date desktop computers for SMART Boards;

Middle School Math Training: Funds to provide additional professional development (training) for middle school math teachers;

Kindergarten Summer Camp: Funds to make a summer camp screening program available for incoming kindergarten students;

Department of Exceptional Children Compliance: Funds to ensure the Department of Exceptional Children remains in compliance with state/federal regulations;

Employer-Paid Benefits: Funds to pay for a projected state health insurance premium rate increase and increases in employee retirement benefits; and

Imaging of Student Records: Funds to preserve student records in digital format as required by state guidelines.

While it has been challenging to manage the district’s operating budget in recent years, it has been more difficult to find adequate capital funding to maintain almost five million square feet of space. More than 50 percent of our buildings are at least 40 years old. For the past several years, we have received $1.2 million in annual capital funding. However, more capital funding is necessary to address the substantial maintenance needs of our aging facilities. As such, we are requesting that the county increase our annual capital maintenance budget to $5.2 million. This request would amount to approximately $1.00 per square foot. We appreciate the continued commitment from the County to provide funding from the 2007 school bond referendum for the construction of a new elementary school and middle school. We have awarded bids for the construction of both schools. These two new schools will replace four older facilities. The consolidation of these four aging schools into two new schools will help us to meet some of our critical facility needs.

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Despite the budget challenges we continue to face, our students and employees continue to make us proud. This past school year, Gaston County Schools earned regional, state, and/or national recognition in academics, athletics, fine arts, extracurricular activities, and other areas. The Class of 2015 earned more than $45 million in merit, athletic, military, and fine arts scholarships to attend the most prestigious colleges and universities in the country. The school district’s graduation rate of 86.3 percent is the highest ever, and we continue to rank as the safest large school district in the state because of our on-going efforts to enhance school security. The Gaston County Schools’ Budget Request for 2016-2017 in the amount of $53.9 million contains the funding sufficient to maintain essential programs, operate safe schools on a daily basis, and provide resources and personnel to help us attain our vision: “to inspire success and a lifetime of learning.” We believe the leadership of our community – County Commissioners, civic leaders, business owners, and others – understand the importance of addressing the funding needs of Gaston County Schools. Most important, our citizens expect the school system to have sufficient local funds to provide full and equitable educational opportunities for all children in a safe and nurturing learning environment. As approved by the Gaston County Board of Education, we respectfully submit the 2016-2017 Budget Request to the Gaston County Board of Commissioners for review, consideration and approval.

Sincerely,

W. Jeffrey Booker Kenneth R. Lutz, Jr. Superintendent Chairman, Gaston County Board of Education

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Gaston County Schools Budgetary Process Narrative

The North Carolina School Budget and Fiscal Control Act requires that the

Board's fiscal accounts be maintained on an encumbered budgetary basis. Encumbrances are commitments for goods which have not been received or for services which have not been rendered. Accordingly, the budget is prepared on the basis of legal requirements, not in accordance with Generally Accepted Accounting Principles (GAAP).

The cost of public school education in North Carolina is financed primarily by the State, which establishes minimum programs. Local funds supplement the basic programs and are appropriated by the boards of local County Commissioners. Local boards of education have no tax levying or borrowing authority and are required to maintain accounting and budgetary records in a uniform State format.

The 2016-2017 budget was developed from information from the strategic plan and input from stakeholders. Following a review of the consolidated information, the Cabinet makes recommendations to the Superintendent.

The Superintendent submits the result of the budget process to the Board of Education. After review of the Superintendent's Budget Request, the Board of Education submits the Board of Education Budget Request to the County by May 15, as required by the North Carolina School Budget and Fiscal Control Act. The County Commission reviews the budget as submitted by the Board of Education, determines the levels of funding, and adopts a budget appropriation for County funding by June 30.

After the General Assembly adopts a budget, the Board of Education reviews the current information and adopts a final budget.

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Gaston County Schools Budget Calendar FY 2016-17

January 2016

Ongoing Discussion and input – Principals, Fund Managers and Directors

Ongoing Budget discussions – Superintendent, Cabinet and Finance Department

direct budget discussions to formulate a budget request

January 11 Board of Education receives Budget Calendar as information

February 2016

February 15-16 Board receives initial budget information, budget forecast and methodology Board Retreat

Ongoing Superintendent develops a budget request

March 2016

March 7 Board of Education work session – Budget public hearing to review and discuss

funding needs

March 21 Formal presentation of “2016-2017 Superintendent’s Budget Request” to the Board of Education for review and discussion

April 2016

April 11 Board of Education meeting and adoption of Budget Request

May 2016

May 15 “2016–2017 Board of Education Budget Request” delivered to County

May/June County Commissioners review “2016-2017 Board of Education’s Budget Request”

June 2016

June 20 Board of Education adopts Interim Budget

County Commission adopts a budget ordinance – notifies Board of Education of budget allocation

Open North Carolina Budget signed into law

Superintendent recommends such budget revisions as may be required by

State and County budget allocations

Board of Education adopts “2016-2017 Budget Resolution”

Final budget compiled, typed, proofed and printed

Budget Calendar may change depending upon the County’s Budget Calendar

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Principals and Other

Stakeholders

Gaston County SchoolsBudgetary Process Flow ChartFY 2016-17

Adopted Budget

Board of Education

North Carolina Budget signed into law

Gaston County BudgetJune 2016

County Commission

Budget RequestApril 2016

Finance Department

Ideas

Costs

Finance Department

Ideas

Costs

Federal Government

State of North Carolina

Board of Education

Budget RequestMarch 21 2016

Superintendent

Cabinet

Feedback

Recommendations January - March 2016

Consultation with Stakeholders

Federal Budget State Budget

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Gaston County Board of Education

Budget Resolution

FY 2015-16

BE IT RESOLVED by the Board of Education of the Gaston County Schools Administrative Unit:

Section 1 - The following amounts are hereby appropriated for the operation of the school administrative unit in the State Public School Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Instructional ServicesRegular Instructional Services 103,232,207$

Special Population Services 17,106,965 Alternative Programs and Services 7,042,131 School Leadership Services 9,077,232 School-Based Support Services 12,506,436

System-Wide Support ServicesSupport and Development Services 375,665 Special Population Support and Development Services 290,326 Alternative Programs and Services Support 60,625 Technology Support Services 187,492 Operational Support Services 10,901,423 Financial and Human Resources Services 995,579 Accountability Services 444,459 System-Wide Pupil Support Services 284,667

Policy, Leadership & Communication/Public Information Services 948,814 Ancillary Services

Nutrition Services 220,439

Total State Public School Fund Appropriation 163,674,460$

Section 2 - The following revenues are estimated to be available to the State Public School Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

State Public School Fund Allocation 163,674,460$

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Budget Resolution

FY 2015-16

Section 3 - The following amounts are hereby appropriated for the operation of the school administrative unit in the Local General Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Instructional ServicesRegular Instructional Services 12,129,335$ Special Population Services 1,203,156 Alternative Programs and Services 636,973 School Leadership Services 4,284,031

Co-Curricular Services 1,485,877 School-Based Support Services 1,206,002

System-Wide Support ServicesSupport and Development Services 652,529 Special Population Support and Development Services 340,251 Alternative Programs and Services Support 197,550 Technology Support Services 4,406,510 Operational Support Services 14,767,979 Financial and Human Resources Services 1,925,028 Accountability Services 244,975 System-Wide Pupil Support Services 263,644 Policy, Leadership & Communication/Public Information Services 1,365,560

Ancillary ServicesNutrition Services 6,304

Non-Programmed ChargesTransfers to Charter Schools 2,300,000

Total Local General Fund Appropriation 47,415,704$

Section 4 - The following revenues are estimated to be available to the Local General Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

County Appropriation 43,816,704$ Local Revenues 750,000 Fund Balance Appropriated 2,849,000

Total Local General Fund Revenue 47,415,704$

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Budget Resolution

FY 2015-16

Section 5 - The following amounts are hereby appropriated for the operation of the school administrative unit in the Federal Grants Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Instructional ProgramsRegular Instructional Services 415,095$ Special Population Services 6,724,767 Alternative Programs and Services 9,243,775 School-Based Support Services 833,486

System-Wide Support ServicesSupport and Development Services 800,786 Special Population Support and Development Services 758,234 Alternative Programs and Services Support 315,987 Technology Support 16,500 Financial and Human Resources Services 234,061

Non-Programmed ChargesPayments to Other Governmental Units 791,939

Total Federal Grants Fund Appropriation 20,134,630$

Section 6 - The following revenues are estimated to be available to the Federal Grants Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Total Federal Grants Fund Allocation 20,134,630$

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Budget Resolution

FY 2015-16

Section 7 - The following amounts are hereby appropriated for the operation of the school administrative unit in the Capital Outlay Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Capital OutlayOperational Support Services 1,620,292$ Debt Service 605,935Capital Outlay 15,666,748

Total Capital Outlay 17,892,975$

Section 8 - The following revenues are estimated to be available to the Capital Outlay Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Other SourcesBonds 5,956,171$ Other 5,083,059 County Capital 6,837,765 State ADM 15,980

Total Capital Outlay Fund Revenue 17,892,975$

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Budget Resolution

FY 2015-16

Section 9 - The following amounts are hereby appropriated for the operation of the school administrative unit in the Child Nutrition Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Ancillary ServicesNutrition Services 16,379,500$ Payments to Other Governmental Units 791,000

Total Child Nutrition Fund Appropriation 17,170,500$

Section 10 - The following revenues are estimated to be available to the Child Nutrition Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Local and Other Revenues 4,745,500$ Federal Allocation 12,425,000

Total Child Nutrition Fund Revenue 17,170,500$

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Budget Resolution

FY 2015-16

Section 11 - The following amounts are hereby appropriated for the operation of the school administrative unit in the Other Special Revenue Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Instructional ServicesRegular Instructional Services 10,000$ Special Population ServicesAlternative Programs and Services 4,393,699Student Support Services 100,000

System-Wide Support ServicesAlternative Programs and Services Support 114,102Financial and Human Resources Services 736,000

Total Other Special Revenue Fund Allocation 5,353,801$

Section 12 - The following revenues are estimated to be available to the Other Special Revenue Fund for the fiscal year beginning July 1, 2015, and ending June 30, 2016:

Total Other Special Revenue Fund Revenue 5,353,801$

TOTAL ALL FUNDS 271,642,070$

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Budget Resolution

FY 2015-16

Section 13 - All appropriations shall be paid firstly from revenues restricted as to use, and secondly from general unrestricted revenues.

Section 14 - All unpaid encumbrances at June 30, 2015, are hereby reappropriated and are to be added to this approved budget.

Section 15 - The Superintendent is hereby authorized to transfer appropriations within a fund under the following conditions:

a. Proposed expenditures from State, Federal, or other sources of revenuesmay be amended upon receipt of information altering the anticipated revenues. A report of such budget amendments shall be made to theBoard of Education on a monthly basis.

b. Allocations may be transferred within a function without limitation.

c. Transfers between functions may be made without limitation, with a report of such transfers made to the Board of Education.

d. The Superintendent may not transfer any amounts between funds.

e. The threshold for capitalizing fixed assets is $5,000 and al least a three-year useful life.

Section 16 - Copies of the Budget Resolution shall be immediately furnished to the Superintendent and School Finance Officer for direction in carrying out their duties.

Signed

Seal

Adopted this 5th day of October, 2015

Kenneth R. Lutz, Jr.

Chairman

W. Jeffrey Booker

Superintendent

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Public Schools of North Carolina

North Carolina Department of Public Instruction

Enter LEA#

360 Gaston County

PROJECTED

KINDERGARTEN 2,485

GRADE 1 2,405

GRADE 2 2,485

GRADE 3 2,389

GRADE 4 2,436

GRADE 5 2,493

GRADE 6 2,323

GRADE 7 2,240

GRADE 8 2,360

GRADE 9 2,793

GRADE 10 2,604

GRADE 11 2,340

GRADE 12 2,312

TOTAL 31,665

Average Daily Membership (ADM)Fiscal Year 2016-17

North Carolina Department of Public Instruction

Division of School Business Services

School Allotments Section A-14

State Initial Allotment Formulas

FY 2015-16

Administration

Category Basis of Allotment (Funding Factors are rounding.)

Central Office Administration Increased by LEA from FY 14-15 Initial Allotment is -.34%

Instructional Personnel and Support Services

Category Basis of Allotment (Funding Factors are rounded.) Allotted Salary

Classroom Teachers

Grades Kindergarten 1 per 18 in ADM.

Grades 1 - 3 1 per 17 in ADM.



Grade 9 1 per 26.5 in ADM.

Grades 10 - 12 1 per 29 in ADM. LEA Average

Math/Science/Computer Teachers 1 per county or based on sub agreements.

Teacher Assistants $32,559

Instructional Support 1 per 218.55 in ADM. LEA Average

School Building Administration Principals 1 per school with at least 100 ADM or at least 7 state paid teachers or LEA Average

Assistant Principals 1 month per 98.53 in ADM. LEA Average

Career Technical Ed. - MOE Base of 50 Months of Employment per LEA with remainder distributed LEA Average

(LIMITED FLEXIBILITY- Salary Increase) based on ADM in grades 8-12.

Classroom Materials/Instructional $ 28.38 per ADM plus $2.69 per ADM in grades 8 and 9 for PSAT Testing

Supplies/Equipment

Textbooks $29.05 per ADM in grades K-12. (Indian Gaming funds are not included)

Employee Benefits

Category Basis of Allotment

Hospitalization $5,471 per position per year.

Retirement 15.32% of total salaries.

Social Security 7.65% of total salaries.

Statewide Average Salaries for FY 2015-16 (Benefits are not included)

Category Basis of Allotment

Teachers $44,299

Principals (MOE) $5,291

Assistant Principals (MOE) $4,906

Career Technical Ed. (MOE) $4,634

Instructional Support $50,263

The number of classes is determined by a ratio of 1:21. K - 2 TAs per every 3

classes; Grades 1-2 - 1 TA for every 2 classes; and Grade 3 - 1 TA for every 3

classes

instructional support personnel. Schools opening after 7/1/2011 are eligible

based on at least 100 ADM only.

Note: Dollars for 2015-16 position/month allotments are based on LEA's average salary including benefits, rather

than the statewide average salary. They are still position/month allotments and you must stay within the

positions/months allotted, not the dollars. This calculation is necessary to determine your LEA's allotment per

ADM for charter schools.



State Initial Allotment Formulas

FY 2015-16

Support

Category Basis of Allotment (Funding Factors are rounded.)

Noninstructional Support Personnel $240.94 per ADM.

$6,000 per Textbook Commission member for Clerical Assistants.

Categorical Programs

Category Basis of Allotment (Funding Factors are rounded.)

Academically or Intellectually $1,295.27 per child for 4% of ADM.

Gifted Students

At-Risk Student Services Each LEA receives the dollar equivalent of one resource officer ($37,838) per high school.

Of the remaining funds, 50% is distributed based on ADM ($90.22 per ADM) and 50% is

distributed based on number of poor children, per the federal Title 1 Low Income

poverty data ($342.43 per poor child). Each LEA receives a minimum of the dollar

equivalent of two teachers and two instructional support personnel ($254,450).

Children with Disabilities

School Aged $3,985.24 per funded child count. Child count is comprised of the lesser of the

April 1 handicapped child count or 12.5% of the allotted ADM.

Preschool Base of $59,946 per LEA; remainder distributed based on December 1 child count of ages

3, 4, and PreK- 5, ($3,162.24) per child.

Group Homes Approved applications.

Developmental Day Care (3-21) To be allotted in Revision

Community Residential Centers To be allotted in Revision

Disadvantaged Student Supplemental Funding

Driver Training $169.40 per public, private and federal 9th Grade ADM.

Limited English Proficiency Base of a teacher asst. ($32,226); remainder based 50% on number of funded LEP students

($386.92) and 50% on an LEA's concentration of LEP students ($4,219.86).

School Technology No New Appropriation for FY 15-16.

ADM <

600

1,300

1,700

2,000

2,300

2,600

2,800

3,200

Transportation 80% of the Governor's Recommended Allotment. The remaining funds will be allotted in December.

Career Technical Education -

Program Support $10,000 per LEA with remainder distributed based on ADM in grades 8-12 ($34.02).

Category Restrictions

Central Office Administration No transfers into Central Office Administration.

Teacher Assistants No transfers out of this category.

CTE Months and Support Transferred only as permitted by federal law and grants or rules by State Board of Education.

Children with Disabilities Transferred only as permitted by federal law and grants or rules by State Board of Education.

School Technology No transfers in or out .

Position/MOE Allotments No Transfers into position or MOE categories. No transfers to purchase the same type of position.

Please see the allotment policy Manual for Special Provisions.

Small County Supplemental

Funding

Allotment

1,710,000

1,820,000

1,548,700

1,600,000

1,560,000

Restrictions for FY 2015-16 through an ABC transfer.

1,470,000

Low Wealth Supplemental FundingSee the Allotment Policy Manual for formula allocating supplemental funds to eligible LEAs that are

located in counties that do not have the ability to generate revenue to support public schools at the

state average level.

See the Allotment Policy Manual for formula for allocating supplemental funding to address the

capacity needs of LEAs in meeting the needs of disadvantaged students.

1,498,000

1,548,000



2007 2008 2009 2010 2011 2012 2013 2014 2015 2016ADM * 32,460 32,585 32,444 31,654 31,415 31,033 31,189 31,152 31,421 31,555

SOURCE: Principal's Monthly Report - Month 01

* These numbers do not include Pre-Kindergarten students

30,000

30,500

31,000

31,500

32,000

32,500

33,000

GASTON COUNTY BOARD OF EDUCATIONAverage Daily Membership (ADM)Last Ten Fiscal Years

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Year Ended June 30 2006 2007 2008 2009 2010State of North Carolina 146,314,038$ 157,742,335$ 169,263,603$ 169,975,593$ 151,732,042$ Gaston County 34,471,700 35,954,643 37,669,679 41,656,204 41,956,204 U.S. Treasurer 16,273,782 17,184,019 18,693,148 20,021,532 36,093,330 Other 4,155,648 4,387,582 6,397,516 4,780,614 3,748,587 Totals 201,215,168$ 215,268,579$ 232,023,946$ 236,433,943$ 233,530,163$

Year Ended June 30 2011 2012 2013 2014 2015

State of North Carolina 154,589,134$ 155,756,823$ 160,344,742$ 160,102,493$ 170,150,839$

Gaston County 41,526,204 41,526,704 41,526,704 42,781,704 43,881,704

U.S. Treasurer 38,064,755 26,631,342 21,812,505 20,286,937 20,758,427

Other 6,028,102 4,432,576 3,201,276 3,760,436 4,905,760

Totals 240,208,195$ 228,347,445$ 226,885,227$ 226,931,570$ 239,696,730$

SOURCE: 2006 - 2015 Gaston County Board of Education annual financial statements

$0

$25

$50

$75

$100

$125

$150

$175

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

DO

LLA

RS

(in

mill

ions)

State of North Carolina Gaston County U. S. Treasurer Other

GASTON COUNTY BOARD OF EDUCATIONGeneral and Special Revenue FundsRevenue by SourceLast Ten Fiscal Years

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Gaston County Schools Per Pupil Expenditures Five Year History

Change

Dollars Rank Dollars Rank Dollars Rank Dollars Rank Dollars Rank over pd.

State 4,832$ 106 4,930$ 112 4,986$ 109 4,989$ 109 5,327$ 107 10%

Federal 1,130$ 62 794$ 78 640$ 81 596$ 81 589$ 83 -48%

Local 1,288$ 76 1,337$ 72 1,377$ 84 1,423$ 84 1,579$ 76 23%

Total 7,250$ 109 7,061$ 112 7,003$ 114 7,008$ 113 7,496$ 109

GASTON COUNTY SCHOOLS

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Governmental Operating Funds 2010-2011 to 2014-2015

As the chart above illustrates, Gaston County Schools’ share of the State funding provided to all

North Carolina School Districts has gone from being the 106th highest (out of 115 school districts

statewide) to 107th over the period from 2010-2011 to 2014-2015. What this ranking means is

only eight (8) of the 115 school districts in the State currently receive less State per pupil funding

than we do and 108 of the 115 school districts in the State currently receive more per pupil State

funding than we do.

When the non-governmental operating fund, the Child Nutrition Fund, is added in, our State and

local rankings remain unchanged, but our federal revenue ranking improves slightly compared

with the rest of the State because our Child Nutrition program is financially solvent and generates

a significant amount of federal subsidies and reimbursements as well as local revenue in the form

of charges for meals. Although the State provides a small amount of support for Child Nutrition

operations, it does not materially impact the overall ranking of State funding to Gaston County

Schools in most years.

The chart below gives an indication of the North Carolina statewide per pupil average for the

same five year time period.

Change

over pd.

State $ 5,156 $ 5,357 $ 5,395 $ 5,385 $ 5,634 9%

Federal $ 1,035 $ 847 $ 690 $ 643 $ 635 -39%

Local $ 1,774 $ 1,769 $ 1,949 $ 1,969 $ 2,027 14%

Total $ 7,966 $ 7,972 $ 8,033 $ 7,997 $ 8,296

NORTH CAROLINA STATEWIDE AVERAGE

Governmental Operating Funds 2010-2011 to 2014-2015

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

Dollars Dollars Dollars Dollars Dollars

SOURCE: North Carolina Department of Public Instruction SOURCE: School Business Services

A-19

BUDGET SUMMARY


Gaston County Schools Budget Summary Narrative Financial Position – Current Expense

The North Carolina schools, counties, and the State are required to operate under a balanced budget (deficit financing is not allowed). The budgeted revenues included, represent our best approximation of the funding we will receive from the County. In addition to the County Appropriation, we expect to receive State and Federal funding and once the State and Federal revenues are set, the budget is then adjusted to the corresponding revenue and expense amount. A conservative stance is taken when projecting revenues.

Fund balances are appropriated as deemed necessary based upon the amounts available as set forth in North Carolina General Statutes.

As prescribed by the North Carolina General Statute 115C-432, the following directions and limitations shall bind the Board of Education in adopting a budget: 1. The school budget resolution shall conform to the County budget ordinance.

2. The full amount of lawful deficit from a prior fiscal year shall be appropriated.

3. Contingency appropriations in a fund may not exceed five percent of the total of all appropriations in that fund.

4. Sufficient funds to meet the amount to be paid during the fiscal year under continuing contracts previously entered into shall be appropriated.

5. The sum of estimated net revenues and appropriated fund balances in each fund shall be equal to the appropriations in that fund.

6. No appropriation may be made that would require the levy of supplemental taxes in excess of the amount approved by voters.

7. Revenues realized from levying supplemental taxes may not exceed the percentage of tax actually received in cash during the preceding fiscal year.

8. Amounts realized from the collection of supplemental taxes shall be included in estimated revenues.

9. No appropriation may be made to or from the capital outlay fund or to or from any other fund, except as permitted by the North Carolina General Statutes.

A formal presentation of the proposed budget is made to the Board and public hearings will be scheduled as the Board deems appropriate. Approval of the budget request by the Board of Education and submission to the County Commissioners is anticipated by May 15, as required by the North Carolina School Budget and Fiscal Control Act.

B-1

FY 2016-17 Funding Request

Operating Revenue Proposed

REVENUE 11-12 12-13 13-14 14-15 15-16 16-17

Gaston County Appropriation 41,526,704$ 41,526,704$ 42,726,704$ 43,816,704$ 43,816,704$ 51,191,704$

Other Miscellaneous Revenue 1,990,000 1,960,000 750,000 750,000 750,000 750,000

Fund Balance Appropriated 1,200,000 1,200,000 1,200,000 1,200,000 2,849,000 1,981,500

TOTAL 44,716,704$ 44,686,704$ 44,676,704$ 45,766,704$ 47,415,704$ 53,923,204$

EXPENDITURES 44,716,704$ 44,686,704$ 44,676,704$ 45,766,704$ 47,415,704$ 53,923,204$

Capital Outlay Revenue Proposed

REVENUE 11-12 12-13 13-14 14-15 15-16 16-17

County Funds 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

State Funds - ADM Funds 250,000 - - - - -

TOTAL 1,477,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

EXPENDITURES 1,477,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

Gaston County Schools

Revenue History and

Adopted Budget

Adopted Budget

B-2

Proposed Current Expenses and Funding Request

FY 2016-17

Description Amended Per Pupil Funding Per Pupil Increase

Budget Funding Request Funding Requested

Expenses:

Operating Funding 31,007,224$ 987$ 37,514,724$ 1,185$ 6,507,500$

Facilities Maintenance 3,246,871 103 3,307,871 104 61,000

Utilities 7,461,000 237 7,400,000 234 (61,000)

Technology 3,400,609 108 3,400,609 107 -

Charter School Allocation 2,300,000 73 2,300,000 73 -

Total Current Expenses 47,415,704$ 1,509$ 53,923,204$ 1,703$ 6,507,500$

Revenues:

County Appropriation 43,816,704$ 1,395$ 51,191,704$ 1,617$ 7,375,000$

Fund Balance 2,849,000 91 1,981,500 63 (867,500)

Other Local Revenues 750,000 24 750,000 24 -

(fines/forfeitures/interest)

Total Revenues 47,415,704$ 1,509$ 53,923,204$ 1,703$ 6,507,500$

ADM 31,421 31,665

(1) Based on North Carolina Department of Public Instruction Planning Allotment for FY 2016-2017

(1)


FY 2015-16 FY 2016-17

FY 2016-17

B-3

OPERATING REQUEST


Gaston County Schools Factors Impacting the FY 2016-17 Budget Costs

The proposed FY 2016-17 local budget totaling $53.9 million is impacted by both external and

internal factors, some of which are calculated based on cost of inputs, others which are estimated

based on previous years’ expenditure increases as well as possible cost increases proposed such

as for salary and benefits increases. Other external factors may arise at a later time depending

on decisions taken by the Governor and the General Assembly.

Some of the external factors impacting the FY 2016-17 budget include:

1. An estimated State mandated increase for employer retirement contribution rate of 1%

amounting to approximately $37,000

2. A State mandated increase in the employer-paid health insurance premiums of 2%

(estimated, effective January 1, 2017) amounting to approximately $23,000

3. Additional positions for the Department of Exceptional Children to focus on legal and

compliance issues as required by the State - $300,000

Some internal factors impacting the budget include expansion of current programs and new

initiatives:

1. Technology supplies: Replacement of end of life SMART Board Computers - $1,000,000

2. Increasing the number of K-3 Literacy Teachers by 29 - $1,812,500

3. Increase Middle School teachers by 22 to lower the existing student to teacher ratios -

$1,200,000

4. Hawks Nest STEAM Magnet Program. Start-up costs - $540,000

5. Teacher salary supplement adjustment, a further move towards the State average -

$500,000 per year (over 3 years)

6. Imaging student records – converting from paper to digital records - $300,000

7. A proposed salary adjustment of 3% (including benefits) for classified staff amounting to

$685,000

Other factors impacting the FY 2016-17 budget costs (positively and negatively) include the level

of inflation experienced nationally. To date, this rate has been low and stable, influenced largely

by the fall in oil prices worldwide and consequently fuel and transport costs. Analysts have

predicted that these prices will possibly hold throughout the calendar year 2016. Any increase in

Gaston County charter schools or charter school students as well as North Carolina Virtual Public

School in FY 2016-17 will negatively impact our local budget.

The budgeted revenues and expenditures for FY 2015-16 is presented on the following page for

informational purposes.

C-1

Gaston County Schools Budgeted Revenues and Expenditures

FY 2015-16

REVENUES

EXPENDITURES

Salaries and Benefits $ 191.6 M

Materials and Other 22.7 M

Services 22.3 M

TOTAL $ 236.6 M

State $ 163.7 M

County 44.6 M

Fund Balance 2.8 M

Federal Grants 20.1 M

Other 5.4 M

TOTAL $236.6 M

C-2

Gaston County SchoolsNarrative of Budget Requirements

FY 2016-17

FY 16 FY 17 FY 17

Description Local Budget

Increase/

(Decrease) Local Budget

$ $ $

A. Personnel Cost: Instruction

Narrative:

1. Certified Salary Cost

Includes: Instructional Staff (Teachers), Salaries and Benefits 4,248,000 4,248,000

Instructional Support (Guidance, Counselors,

Nurses and Social Workers) School

Administrators (Principals and Assistant

Principals)

New: Literacy Teachers Salaries and Benefits 1,812,500 1,812,500

- Increase K-3 teachers (29)

Hawks Nest STEAM Magnet Program

- Increase teachers (2) 100,000 100,000

2. Salary Supplements

To retain and attract highly qualified Salaries and Benefits 6,730,000 6,730,000

instructional and instructional support

personnel

New: Recurring cost to move supplement Salaries and Benefits 500,000 500,000

towards State Average

3. Employer Paid Benefits

New: Projected increased cost of employer Benefits 20,000 20,000

paid benefits (retirement from 15.32%

to 15.55%; health insurance premiums

from $5,471 to $5,581) for FY2017

Total Instruction Personnel Cost 10,978,000 2,432,500 13,410,500

C-3


FY 2016-17

FY 16 FY 17 FY 17


Increase/


$ $ $

B. Other Schools Personnel Cost

Narrative:

1. Non-certified Instructional Support

Includes: Tutors, Interpreters, Therapists, Salaries and Benefits 1,490,000 1,490,000

Substitutes, Teacher Assistants

New: Increase number of teacher Salaries and Benefits 1,200,000 1,200,000

assistants (31)

2.

Includes: Leadership, Program Directors, Salaries and Benefits 8,770,000 8,770,000

Managers, Athletic Coaches, Band

Assistants, Skilled Trades, Administrators,

Technicians

New: DEC Mandated Compliance

Legal/Para-Legal positions Salaries and Benefits 300,000 300,000

3. Benefits Related/Extra Duty Pay Salaries and Benefits 3,370,000 3,370,000

4. Classified Employee Salary Adjustment

New: Classified Salary Adjustment 685,000 685,000

Proposed 3%

5. Employer Paid Benefits

New: This amount estimates the increased Benefits 40,000 40,000

cost of employer paid benefits, based

on proposed rates for retirement (from

15.32% to 15.55%)and for health

insurance premiums (from $5,471 to

$5,581)

Total Other Schools Personnel Cost 13,630,000 2,225,000 15,855,000

Total Personnel Cost 24,608,000 4,657,500 29,265,500

Other Non Certified Personnel

Supervisors, Clerical Support, Business

C-4


FY 2016-17

FY 16 FY 17 FY 17


Increase/


$ $ $

C. Instructional/Instructional Support Programs

Narrative:

School Based Support Services

1. Program Support, school supplies and Purchased Services 4,863,320 4,863,320

materials, books, co-curricular activities, Supplies and Materials

educational media services, guidance

services, health and safety support

services

New: Professional Development

Middle School Math Training Workshops 50,000 50,000

New: Hawks Nest STEAM Academy

Start-Up Costs Supplies and Materials 270,000 270,000

Technology 110,000 110,000

Workshops 60,000 60,000

New: Kindergarten Summer camp

Screening and orientation Purchased Services 60,000 60,000

Supplies and Materials

2. System-Wide Support Services

Program leadership, support and Purchased Services 149,000 149,000

development services Supplies and Materials

New: Student records imaging

Digitizing student records Purchased Services 300,000 300,000

Total Instructional Support Programs 5,012,320 850,000 5,862,320

C-5


FY 2016-17

FY 16 FY 17 FY 17


Increase/


$ $ $

D. Operations

Narrative:

1. Operational Support Services

Gaston County Schools' Central Office Purchased Services 1,012,500 1,012,500

departments (human resources, Supplies and Materials

finance/risk management, safety &

security and central office administration)

2. Technology Support Services

Central based activities, supporting and Purchased Services, 3,401,000 3,401,000

maintaining technical infrastructure, Hardware and Software

computer hardware and software;

New: Equipment Replacement

End of Life SMART Board Hardware 1,000,000 1,000,000

computers Supplies and Materials

3. Utilities

Electricity service, natural gas and Purchased Services 7,461,000 (61,000) 7,400,000

water supplies

4.

Purchased Services 3,246,871 61,000 3,307,871

Supplies and Materials

Equipment

5. Transportation

Vehicle maintenance and repair costs, Supplies and Materials 374,013 374,013

fuel, contracted transportation Equipment

6. Charter School Transfers Services 2,300,000 2,300,000

Total Cost of Operations 17,795,384 1,000,000 18,795,384

Grand Total 47,415,704 6,507,500 53,923,204

Facilities Maintenance

C-6




943 Osceola Street P.O. Box 1397

Gastonia, NC 28053

Phone (704) 866-6100

Fax (704) 866-6175


Ongoing New Total

60,000$ -$

1 1,000,000$ 500,000$

2 - 685,000

3 - 1,000,000

4 - 480,000

5 - 1,200,000

6 - 1,740,000

7 - 50,000

8 - 60,000

9 - 300,000

10 - 300,000

Proposed County Funding Increase 1,060,000$ 6,315,000$ 7,375,000$

-$ -$ 72,500

- - 60,000

- - (1,000,000)

Proposed GCS Fund Balance Change -$ -$ (867,500)$

Total Additional Funding Requested 6,507,500$

Fund Balance Usage for Certified Employee Salary Supplement

Middle School Math Training

Replacement of End of Life SMART Board Computers

Increase Number of Teaching Positions

Increase Number of K-3 Literacy Teachers

Hawks Nest STEAM Magnet Program - Workshop Expenses

Increase Number of K-3 Literacy Teachers - Supplies

B. GCS Fund Balance Changes

Kindergarten Summer Camp

Department of Exceptional Children Compliance

Image Student Records

Ongoing Expenditures


Certified Employee Salary Supplement Adjustment

State Mandated Increase in Employer Paid Benefits

Classified Employee Salary Adjustment

New Initiatives

Funding Expansion Request (FY 2016-17)FY 2016-17 Local Operating Budget Proposal

A. County Funding

Priority Recommendation Item

Funding Expansion Request

Cost

C-8


School:

Department:

Project Title: State Mandated Increase in Employer Paid Benefits

Total Cost: 60,000$

Expenditure

Salaries and Benefits 60,000$ 60,000$ 60,000$ 180,000$

Materials and Supplies - - - -

Contracted Services - - - -

Other Operating Expenses - - - -

Capital Outlay - - - -

Total 60,000$ 60,000$ 60,000$ 180,000$

Requested by:

Approved by:

Background & Justification / Status

All Schools

Finance

Project Description

State mandated increases in employer paid retirement and health insurance benefits.

Gary F. Hoskins, Chief Financial Officer

W. Jeffrey Booker, Superintendent

The State budget is expected to include a projected health insurance premium rate increase for FY 2016-

2017. This increase is expected to be about 1.0% effective January 1, 2017. This increase would be

comparable to last year's increase and would amount to an increase of $23,000. Also, the State is

expected to approve increases for retirement rates comparable to last year's increase of 2.0% beginning

July 1, 2016. This would amount to an increase of $37,000.

Potential Impact If Not Funded or Delayed

If not funded, the State-mandated increases in employee benefits will be funded using local funds already

budgeted for educational purposes.

Estimated Three Year Costs

FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost

Three Years

C-9


School:

Department:

Project Title: Certified Employee Salary Supplement Adjustment

Total Cost: 1,500,000$

Expenditure

Salaries and Benefits 1,500,000$ 2,000,000$ 2,500,000$ 6,000,000$





Total 1,500,000$ 2,000,000$ 2,500,000$ 6,000,000$

Requested by:

Approved by:


All Schools

Payroll

Project Description

Increase local supplements paid to certified school personnel (i.e. teachers, social workers, nurses, etc.)

Gary F. Hoskins, Chief Financial Officer


The average GCS certified staff supplements of $2,229 for 2014-15 fall significantly below the State average

of $3,689. GCS is also below the average certified salary supplements of Union County ($3,516) and

Cabarrus County ($3,029). We are proposing to bring the GCS average supplement up to the Cabarrus

County average over a three year period. In order to increase the average GCS salary supplement to the

level of Cabarrus County, we would need to increase our salary supplement $1.5 million. This amounts to

$500,000 per year for three years. In addition, last year the Board of Education funded a $1.0 million

increase in the certified salary supplement using fund balance. This funding is a recurring expenditure

which will continue to draw down the GCS fund balance over time, so we are requesting County funding for

this amount.


GCS will continue to experience difficulty in recruiting and retaining highly qualified certified staff and

school administrators, together with low morale, if the local supplements offered remain uncompetitive.


FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost

Three Years

C-10


School:

Department:

Project Title: Classified Employee Salary Adjustment

Total Cost: 685,000$

Expenditure

Salaries and Benefits 685,000$ 685,000$ 685,000$ 2,055,000$




Total 685,000$ 685,000$ 685,000$ 2,055,000$

Requested by: Gary F. Hoskins, Chief Financial Officer

Approved by:


All Schools

Payroll

Project Description

Salaries and benefits adjustments for non-certified employees such as cafeteria workers, bus drivers, clerical,

maintenance, technology, etc.


The FY 2014-15 NC budget included a 1% one-time salary increase for all non-exempt (hourly) employees

such as clerical staff, teacher assistants, custodians, bus drivers, cafeteria workers, etc. Salaried (exempt)

employees were not included in this increase. Prior to this one-time increase for certain employees, there

had been no salary adjustments for non-certified employees for several years. In the mean time, the State

and County have both increased pay for similar type workers over the past several years. As a result,

vacancies are more difficult to fill and qualified employees are seeking employment elsewhere. This proposal

provides for a 3% salary increase for each classified employee, non-exempt and exempt, plus employer paid

benefits.


GCS will continue to experience difficulty in recruiting and retaining highly qualified classified employees

without this salary increase.


FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost - Three

Years

C-11


School:

Department:

Project Title:


Expenditure

Salaries and Benefits -$ -$ -$ -$ Materials and Supplies - - - - Contracted Services - - - - Capital Outlay 1,000,000 - - 1,000,000 Total 1,000,000$ -$ -$ 1,000,000$

Requested by:

Approved by:

All Schools

Technology Support Services (TSS)

Replacement of End of Life SMART Board Computers

Replacement of end of life desktop computers that are utilized with SMART Boards.

Project Description


Project 2050 was implemented during the summer of 2011. Each classroom received a current

desktop to work with their SMART Board. A desktop is required for the SMART Board station to run

Smart Notebook Software (42% of teachers utilize this software) and PowerTeacher, which is the

student gradebook.

These computers are end of life, end of support, running slowly and negatively impacting teaching,

learning, and testing.

We currently have 2,143 SMART Boards in our schools. There are a few schools that do not require

new computers at this time due to closure or new openings.

The District needs to replace 1,979 computers at $475 plus tax each.


FY 2018-19

Planning

Total Cost - Three

Years

FY 2017-18

Planning


Cindee Matson, Assistant Superintendent for Administration

FY 2016-17

Request

Computers will stop functioning or will be extremely slow and students and teachers will not have

access to an adequate computing device and SMART Board in their classrooms.


C-12


School:

Department:

Project Title:


Expenditure

Salaries and Benefits 100,000$ 160,000$ 160,000$ 420,000$ Materials and Supplies 270,000 50,000 50,000 370,000 Contracted Services - - Workshop Expense 60,000 60,000 60,000 180,000 Computer Software/Hardware 110,000 5,000 5,000 120,000 Other Operating Expenses - - - - Total 540,000$ 275,000$ 275,000$ 1,090,000$

Requested by:

Approved by:

The STEAM magnet was approved by the BOE as a result of community meeting requests for more

school choice. Since the entire Hawks Nest building will be emptied to house the new magnet

program, materials will be needed for Kindergarten through 5th grade classes. Some salvageable

materials may be available from the closing of Forest Heights, but the vast majority of materials will

follow teachers and students to their new schools.

The K-5 Hawks Nest STEAM Academy will open in August 2016. Funding is needed for: Salaries,

Professional Development, and Curriculum Resources. Technology cost projections are also included.


Hawks Nest STEAM Academy

Project Description

K-8 Instruction


Students and teachers will not have the resources needed to be successful.



FY 2016-17

Request

Estimated Three Year CostsTotal Cost -

Three Years

Dr. Melissa Balknight, Assistant Superintendent of Academic Services

FY 2018-19

Planning

FY 2017-18

Planning

C-13


School:

Department:

Project Title: Increase Number of Teaching Positions


Expenditure

Salaries and Benefits 1,200,000$ 1,200,000$ 1,200,000$ 3,600,000$





Total 1,200,000$ 1,200,000$ 1,200,000$ 3,600,000$

Requested by: Dr. Melissa Balknight, Assistant Superintendent of Academic Services

Approved by: W. Jeffrey Booker, Superintendent

Historically, middle schools have had higher student to teacher ratios than our high schools and elementary

schools. In addition, test results for many of our middle school students have been below expectations. In

order to improve the instructional experience for our middle school students, we have developed a multi-

faceted strategy. Part of that strategy is to add 22 teachers to our middle schools. These additional

educators would improve overall instruction in the middle school classrooms, including remediation. The

average cost (including benefits) for a Teacher is about $55,000.


If this item is not funded, our middle school teachers will continue to work as fervently as possible to help

our children. However, it is imperative as we strive to improve and address achievement gaps and reading

proficiency levels that additional instructional support be available.


FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost

Three Years


All Middle Schools

K-8 Instruction

Project Description

Hire additional Middle School Teachers to lower the existing student to teacher ratios.

C-14


School: All Elementary Schools

Department: K-8 Instruction

Project Title: Increase Number of K-3 Literacy Teachers


Expenditure

Salaries and Benefits 1,740,000$ 1,740,000$ 1,740,000$ 5,220,000$ Materials and Supplies 72,500 - - 72,500 Contracted Services - - - - Other Operating Expenses - - - - Total 1,812,500$ 1,740,000$ 1,740,000$ 5,292,500$


Approved by: W. Jeffrey Booker, Superintendent


A significant number of K-3 students will continue to read at below-proficient levels. This will hinder their ability to

learn in later grades and their ability to be successful in life.


FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost

Three Years

Project Description

These funds would be used to provide additional Literacy Teachers to all Gaston County K-3 elementary schools

and enable any below proficient reader access to this research-based approach to literacy instruction. This

request includes salary and benefits totaling $1,740,000 per year for 29 teachers and $72,500 in start-up costs for

materials/technology.


With the implementation of Read to Achieve, it is expected that every student be able to read at or above grade

level by the end of 3rd grade. On average, 750+ third graders end the year below grade level in reading. This

deficiency could impact the students' future potential to learn and to achieve our vision of "success and lifelong

learning". Individuals who are not literate are more likely to drop out of school and earn lower wages. Over 75%

of non-readers are considered economically disadvantaged. In order to achieve our vision and reach our goals,

Literacy Teachers would be employed and utilized at each school to work with students in focused, small groups

on a daily basis. When considering the need in terms of kindergarten, first, second, and third grades, the

approximate number of students in need of this program is 3,000. The actual need for literacy personnel in our

system is well over 75 teachers. This proposal is the beginning step of addressing this need. This proposal would

provide one Literacy Teacher in each of the 29 K-3 schools (not to include 4-5 schools) to serve approximately

1,200 K-3 students. This proposal also takes into account that Title I funding would be used to supplement this

program with an additional Literacy Teacher in each of 18 K-3 Title I schools, with the potential to serve an

additional 800 students. The result should be a significant improvement in early grades literacy.

C-15


School:

Department:

Project Title:

Total Cost: 50,000$

Expenditure

Salaries and Benefits -$ -$ -$ -$ Materials and Supplies - - - - Workshop Expense 50,000 25,000 25,000 100,000 Computer Software/Hardware - - - - Other Operating Expenses - - - - Total 50,000$ 25,000$ 25,000$ 100,000$

Requested by:

Approved by:

All Middle Schools

Project Description

K-8 Instruction

Middle School Math Training

Middle school math teachers do not have prescribed math resources that are consistently used across

the district. The Academic Services Department's focus is on Middle School Math and providing

resources and training is the top priority to help increase student achievement. This should have a

positive impact on our Middle School student's math comprehension and understanding, resulting in a

higher level of math proficiency.

With the implementation of an adopted math textbook resource for Middle Schools, intensive on-going

training from the vendor will need to be provided to all Middle School Math Teachers throughout the

year. This cost does not include textbooks which are funded with State dollars.


Currently without math resources that are consistently used across the district, Middle School math

scores are below proficiency at 48%. Unless a consistent and effective Middle School math program is

implemented, math proficiency scores are not expected to increase significantly.



FY 2016-17

Request


Three Years


FY 2018-19

Planning

FY 2017-18

Planning

C-16


School:

Department:

Project Title:

Total Cost: 60,000$

Expenditure

Salaries and Benefits 60,000$ 60,000$ 60,000$ 180,000$ Materials and Supplies - - - - Contracted Services - - - - Computer Software/Hardware - - - - Other Operating Expenses - - - - Total 60,000$ 60,000$ 60,000$ 180,000$

Requested by:

Approved by:

It will take schools longer to get to know their students and meet their needs.




Currently, kindergarten students are not screened until the first days of school. By screening these

students during the summer, we can do a better job assigning the children to teachers. Also, allowing

the children to preview kindergarten will help familiarize them with school.

K-8 Instruction

All Elementary Schools

Kindergarten Summer Camp

Project Description

The $60,000 will be used to screen kindergarten students and familiarize them with a kindergarten

schedule. For some kindergarten students this will be their first time in a school setting.


FY 2018-19

Planning

Total Cost -

Three Years

FY 2016-17

Request


FY 2017-18

Planning

C-17


School:

Department: Department of Exceptional Children (DEC)

Project Title:


Expenditure

Salaries and Benefits 250,000 250,000 250,000 750,000 Materials and Supplies - - - - Contracted Services - - - - Computer Software/Hardware 50,000 - - 50,000 Total 300,000$ 250,000$ 250,000$ 800,000$

Requested by:

Approved by:

All Schools

Project Description

DEC Compliance

The State Department of Public Instruction is requiring that school system transition to the MTSS

approach to identify children for exceptional children services. There are specific clarifications related

to interventions and processes that have to be implemented. This can lead to parent concerns as well

as potential State and OCR complaints. The additional compliance support would provide frequent,

targeted support to our schools and allow staff to be proactive in interactions with parents. As we

have transitioned to the MTSS process in Gaston County Schools, we are noticing an increase in

schools exceeding the 90-day timeline for placement of students eligible for services. If funded,

schools from within the district will have better access to intervention plans for students as they move

from school to school.

Improved DEC compliance by providing additional positions to focus on legal and compliance issues

related to children that may be served by DEC and funding for proper training of the State-mandated

Multi Tiered Systems of Support (MTSS) model to appropriately identify and serve exceptional children.


The state mandates that we are 100% trained and using the MTSS model by the year 2020. If this is

not funded, it will greatly impact our ability to reach that mandate in a timely manner. The additional

support will provide the appropriate exceptional children services to all students that meet the

definition.



FY 2016-17

Request


Three Years


FY 2018-19

Planning

FY 2017-18

Planning

C-18


School:

Department:

Project Title:


Expenditure

Salaries and Benefits -$ -$ -$ -$


Contracted Services 300,000 300,000 300,000 900,000



Total 300,000$ 300,000$ 300,000$ 900,000$


Approved by:

FY 2016-17

Request

FY 2017-18

Planning

FY 2018-19

Planning

Total Cost

Three Years



All Schools

Student Support Services

Image Student Records

Project Description

A record retention schedule must be established to ensure compliance with State guidelines and security of

student information. Records of students that no longer attend school in Gaston County because they have

graduated or transferred to another district must be electronically maintained for a minimum of 40 years.


In 2010 Gaston County Schools closed our student records facility as a cost saving measure. The staff was

eliminated and a facility was closed in an effort to reduce overall district cost. Schools now store their

student records until they are picked up to be scanned and imaged by a third-party vendor.


Student information being kept in paper format on school premises makes that sensitive student

information more at risk than if it were scanned and the paper copies were shredded.

C-19

CAPITAL OUTLAY


Gaston County Schools Capital Outlay Narrative FY 2016-17

The capital outlay budget is designed to provide funding for the systematic repair and replacement of the school system's major assets such as roofs, heating and air conditioning units, paved areas, furniture, equipment, and vehicles. This funding is also used for funding major renovation projects. Funding for capital outlay is provided from various sources. These sources include a special sales tax levy authorized by the State of North Carolina and held by the County, (by statute, these amounts must go to reduce the school system's debt service or for capital needs), revenue from annual County appropriation and Capital Improvement Bond issues. Gaston County Schools (GCS) maintains almost five million square feet of space located across 55 schools and various administrative buildings (which are generally converted schools). With the exception of several of our newest buildings and additions, the vast majority of GCS building systems are either beyond or approaching their expected service life. In some cases these components have been in service twice as long as their expected life cycle. This not only risks component failures, but also means that many systems are operating at minimum performance levels which significantly increases utility costs. In the 2009 Association of Physical Plant Administrators Book of Knowledge, entitled Capital Renewal and Deferred Maintenance Programs, Harvey Kaiser states that an appropriate annual budget allocation for routine maintenance and capital replacement is 2 to 4 percent of aggregate replacement value of the facilities in the inventory. At roughly five million square feet of inventory and a replacement cost of $180 per square foot, that would mean the total budget for GCS routine maintenance and capital replacement should be at least $18 million. Whitestone Research is often cited as the definitive source of data on facilities funding. Their 14th annual edition of The Whitestone Facility Maintenance and Repair Cost Reference indicates an average cost for an elementary school to be $3.37 per gross square foot. For GCS that would work out to almost $17 million. The Council of the Great City Schools does an annual report of benchmarks for various expenditures. This is an organization that includes a broad range of school districts from across the country. This organization has published a document entitled, Reversing the Cycle of Deterioration in the Nation’s Public Schools. In that document they recommend a funding level $3.06 to $4.08 per square foot for total maintenance and operations funding. That would be between $15 and $20 million for GCS. We are currently working with the County Commissioners on obtaining capital funding through the sale of bonds for two new schools that will be used to replace four aging facilities. GCS also needs to receive bond funding of around $35 million for existing capital needs and additional funding to acquire land for future growth and/or replacement of aging facilities. In addition to this bond funding, we are requesting funding for annual routine maintenance. The median routine maintenance as calculated in 2014 by the Council of the Great City Schools was $1.06 per square foot. This would equate to $5.2 million, which is the amount of our request for routine annual maintenance.

D-1

Gaston County SchoolsCapital Outlay Budget

FY 2016-17

Proposed

11-12 12-13 13-14 14-15 15-16 16-17

1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

250,000 - - - - -

1,477,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

Proposed

11-12 12-13 13-14 14-15 15-16 16-17

250,000$ -$ -$ -$ -$ -$

100,000 100,000 100,000 100,000 84,020 100,000

150,000 150,000 150,000 150,000 150,000 150,000

290,000 290,000 290,000 95,000 - 1,750,000

10,000 10,000 10,000 10,000 - 10,000

52,000 52,000 52,000 102,000 - 250,000

40,000 40,000 40,000 12,000 - 750,000

40,000 40,000 40,000 50,000 - 75,000

50,000 50,000 50,000 10,000 - 200,000

400,000 400,000 400,000 588,000 882,980 1,790,000

95,000 95,000 95,000 110,000 110,000 150,000

ADM FUNDS 250,000$ -$ -$ -$ -$ -$

COUNTY CAPITAL 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

GRAND TOTAL 1,477,000$ 1,227,000$ 1,227,000$ 1,227,000$ 1,227,000$ 5,225,000$

HVAC

Paving/Landscaping

Architect/Site/Testing

Roofing

Adopted Budget

Adopted Budget

TOTAL

Revenues

County Funds

State Funds - ADM Funds

TOTAL

Computer/Tech - ADM Funds

Furniture and Equipment

General Renovations & Improvements

Electrical & Electronic Systems

Plumbing

Vehicles/ Buses/ Activity Buses

Expenditures

Computer/Tech - Non-ADM Funds

In 2014, the Board of Education engaged a third party to conduct a comprehensive facilities study on thirteen schools

located throught the district. This study identified more than $121 million in total capital needs for these thirteen

schools. In addition, the district recently completed a State-mandated Facilities Needs Survey which identified over

$661 million in total capital needs for all 55 schools in the district. We are currently in the process of updating the

Gaston County Schools’ Capital Improvement Plan CIP with new information obtained in our Facilities Needs Survey.

In addition, the Board of Education and the County Commissioners have agreed to consolidate three aging

elementary schools into a new elementary school and replace one aging middle school with a new middle school.

D-2

Gaston County Schools Building Age Graph Percent by Age as of 2016

7.0%

13.5%

15.0%

7.5%

18.0%17.5%

18.5%

3.0%

0.0%

2.0%

4.0%

6.0%

8.0%

10.0%

12.0%

14.0%

16.0%

18.0%

20.0%

0-9 Yrs(2007/2016)

10-19 Yrs(1997/2006)

20-29 Yrs(1987/1996)

30-39 Yrs(1977/1986)

40-49 Yrs(1967/1976)

50-59 Yrs(1957/1966)

60-69 Yrs(1947/1956)

=>70 Yrs(Pre 1946)

As with many school systems across the United States, Gaston County Schools

has many old school buildings. The accompanying chart displays the ages of

school buildings. The Board of Education is working with the Board of County

Commissioners to develop a long-range plan to provide funding to maintain the

integrity and safety of these buildings and to replace the older buildings with new

facilities.

D-3

Per Pupil Rank

Capital Outlay Capital Outlay State

Fiscal Year 5 year Average 5 year Average 5 year Average

2014-15 $586 19 $451

2013-14 $682 18 $456

2012-13 $846 17 $595

2011-12 $803 30 $728

2010-11 $685 41 $836

2009-10 $635 48 $896

2008-09 $559 51 $903

2007-08 $447 62 $849

2006-07 $364 74 $786

2005-06 $333 73 $763

This chart represents a five year rolling average of capital outlay per pupil. Construction of a

new high school began in FY 2010-2011, resulting in an improved ranking. The school began

operation in FY 2013-2014.

North Carolina Department of Public InstructionDivision of School Business Services


History of Capital Outlay

5 Year Average

D-4

Year Ended June 30 2006 2007 2008 2009 2010

RevenueCounty 1,332,833$ 1,011,259$ 1,745,315$ 1,314,765$ 1,314,765$ County Bonds 10,776,866 6,197,049 15,226,168 27,342,321 27,342,321 State of North Carolina 2,016,479 2,077,450 1,681,747 2,703,269 2,703,269 Other 323,942 123,032 878,944 1,314,103 1,314,103

Total Revenue 14,450,120$ 9,408,790$ 19,532,174$ 32,674,458$ 32,674,458$

Total Expenditures 15,090,989$ 10,948,439$ 19,533,033$ 35,606,956$ 35,606,956$

Year Ended June 30 2011 2012 2013 2014 2015

RevenueCounty 1,327,324$ 1,068,733$ 1,907,273$ 1,920,987$ 1,771,953$ County Bonds 18,914,210 24,730,833 16,616,048 4,580,975 5,845,318 State of North Carolina 1,263,462 926,717 732,456 197,364 419,873 Other 805,183 191,566 96,877 - -

Total Revenue 22,310,179$ 26,917,849$ 19,352,654$ 6,699,326$ 8,037,144$

Total Expenditures 23,713,891$ 27,746,415$ 25,054,166$ 7,637,489$ 8,738,396$

SOURCE: 2006 - 2015 Gaston County Board of Education annual financial statements

$0

$5

$10

$15

$20

$25

$30

2006 2007 2008 2009 2010 2011 2012 2013 2014 2015

RE

VE

NU

ES

(in

mill

ions)

County County Bonds State of North Carolina Other

GASTON COUNTY BOARD OF EDUCATIONCapital OutlayRevenues by Source and Expenditures in TotalLast Ten Fiscal Years

D-5



WE ARE . . . NEIGHBORHOOD SCHOOLS All schools are fully accredited. We are proud of our schools—they are a source of community pride.

WE ARE . . . CERTIFIED TEACHERS Our teachers are highly qualified—40 percent of our employees have advanced degrees and certifications.

WE ARE . . . TOP ACADEMIC ACHIEVERS We offer rigorous academics and superior learning opportunities for every student at every ability level.

WE ARE . . . OUTSTANDING GRADUATES Our high school graduates earned more than $47 million in college scholarships.

WE ARE . . . SAFE SCHOOL CAMPUSES School safety is a top priority. We rank as the safest school district in the Charlotte region.

WE ARE . . . CLASSROOMS CONNECTED All classrooms are equipped with SMART Boards and state-of-the-art computer technology.

WE ARE . . . STATE, NATIONAL AWARD WINNERS Year after year, we capture top recognition in academics, visual and performing arts and other areas.

WE ARE . . . CHAMPIONSHIP SPORTS Our teams win conference, regional and state titles on a regular basis. We also have many scholar-athletes.

WE ARE . . . GOING GREEN FOR OUR FUTURE We produce biodiesel to fuel buses, promote recycling in our schools and are tapped into solar energy.

WE ARE . . . COMMUNITY STRONG Loyal parents, volunteers and business/civic partners offer tremendous support to our schools.

GASTON COUNTY BOARD OF EDUCATION

POST OFFICE BOX 1397

GASTONIA, NORTH CAROLINA 28053-1397 TELEPHONE: (704) 866-6100 FAX: (704) 866-6175


2016-2017 budget request...w. jeffrey booker superintendent 943 osceola street p.o. box 1397...

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