CIS Budget Defense

2022-2023
Anna Underhill
EAD 510-Education Finance
Dr. Scot Beckerman
December 1, 2021
 Previous Years Budget
2020-2021 2021-2022
Previous Years Budget
15,358,571.50 14,636,963.00 15,600,000
15,400,000

Why such a drastic change?

15,200,000
15,000,000
• In the 2020-2021 school year, there was an expense 14,800,000
of $2,303,800.00 in the Capital Projects area to 14,600,000
provide improvements on and expand the buildings 14,400,000
of Central Primary and Central Intermediate. This 14,200,000
Year
expense went down by 90% in the 2021-2022 school
year to $224,403.00. 20-21 21-22
 Educational Fund Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Salaries 6,114,452.00 6,331,043.00 4% 6,584,284.72
Benefits 1,775,778.00 1,774,610.00 0% 1,775,778.00
Purchased Services 829,300.00 811.683.00 -2% 815,683.00
Supplies & Materials 419,750.00 534.450.00 27% 450,000.00
Capital Outlay 86,000.00 377,390.00 339% 200,000.00
Other Objects 236,000.00 216,000.00 -8% 215,000.00
O&M Transfer 0.00 0.00 0% 0.00
Contingency 0.00 0.00 0% 0.00
Total 9,461,290.00 10,045,176.00 10,040,845.72
Educational Fund Allocations
by Category
Educational Fund

Salaries Benefits Purchased Services Supplies and Materials

Capital Outlay Other Objects Permanent Transfers Contingency
Educational Fund Line Explanations
Description 21-22 Budget Proposed 22-23 Explanation
Budget
Salaries 6,331,043.00 6,544,284.72 Calculated at 5% to accommodate all raises and
one teacher salary cut.
Benefits 1,774,610.00 1,775,778.00 Slight change calculated for a rise in premiums
and one position being taken out.
Purchased Services 811.683.00 815,683.00 Some services are not being renewed within the
district.
Supplies & Materials 534.450.00 450,000.00 Less materials need to be purchased for the
upcoming year.
Capital Outlay 377,390.00 200,000.00 Major projects have been completed. Budget
allocates for smaller projects to continue.
Other Objects 216,000.00 215,000.00 Remained similar to previous year.

O&M Transfer 0.00 0.00 No change.

Contingency 0.00 0.00 No change.

Total 10,045,176.00 10,000,845.72

 Educational Fund Change from
2021-2022 to 2022-2023 Year
2021-2022 2022-2023
10,045,176.00 10,000.745.72
-$44,430.30 (.5% decline from previous year)
Despite the current raises of 3% being accounted for in the budget,
there is still a decline in expenses in the education fund total of
$4,430.30 providing a 1% decline in expenses overall.

The major change in this section to accommodate for the salaries is

budgeting out less for Capital Outlay (all done with major projects) and
lowering the expense of Supplies and Materials (new laptops for staff
will be purchased on a rotating basis).
 O & M Fund Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Salaries 309,500.00 390,850.00 23% 411,442.50
Benefits 64,860.00 83,600.00 29% 86,108.00
Purchased Services 313,000.00 446,300.00 43% 400,000.00
Supplies & Materials 152,000.00 192,000.00 26% 192,000.00
Capital Outlay 16,000.00 275,000.00 1619% 100,000.00
Permanent Transfer to C.P 0.00 0.00 0% 0.00
Contingency 0.00 0.00 0% 0.00
Total 865,360.00 1,388,750.00 1,186,550.50
O & M Allocations by Category
O&M

Salaries Benefits Purchased Services Supplies and Materials

Capital Outlay Permenant Transfer Contingency
 O & M Fund Line Explanation
Description 21-22 Budget Proposed 22-23 Explanation
Budget
Salaries 390,850.00 411,442.50 Increased due to more positions added and
raises.
Benefits 83,600.00 86,108.00 Increased to accommodate for new
positions and premiums.
Purchased Services 446,300.00 400,000.00 Lowered due to less projects needing
attended to.
Supplies & Materials 192,000.00 192,000.00 Remained the same to accommodate to
additional supplies for the pandemic.
Capital Outlay 275,000.00 100,000.00 Lowered due to less projects being
completed.
Permanent Transfer to C.P 0.00 0.00 No change.
Contingency 0.00 0.00 No change.
Total 1,388,750.00 1,186,550.50
 O & M Fund Change from
2021-2022 to 2022-2023 Year
2021-2022 2022-2023
1,388,750.00 1,189,550.50
-$199,199.50 (14.3% decline from previous year)
Despite the current raises of 3% being accounted for in the budget,
there is still a decline in expenses in the education fund total of
$4,430.30 providing a 1% decline in expenses overall.

The major change in this section to accommodate for the salaries is

budgeting out less for Capital Outlay (all done with major projects) and
lowering the expense of Supplies and Materials (new laptops for staff
will be purchased on a rotating basis).
 Transportation Fund Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Salaries 177,000.00 207,880.00 17% 218,274.00
Benefits 9,275.00 9,350.00 29% 9,630.00
Purchased Services 440,350.00 456,160.00 43% 456,000.00
Supplies & Materials 25,000.00 24,000.00 26% 30,000.00
Capital Outlay 5,000.00 0.00 1619% 0.00
Contingency 0.00 0.00 0% 0.00
Total 656,625.00 637,390.00 713,904.00
Transportation Allocations by
Category
Transportation

Salaries Benefits Purchased Services

Supplies and Materials Capital Outlay Contingency
Transportation Fund Line Explanation
Description 21-22 Budget Proposed 22-23 Explanation
Budget
Salaries 207,880.00 218,274.00 Budgeted 5% to account for raises and
overtime.
Benefits 9,350.00 9,630.00 Up 3% to account for premiums.
Purchased Services 456,160.00 456,000.00 Remained the same due to utilizing outside
source.
Supplies & Materials 24,000.00 30,000.00 Increased to accommodate for rising gas
prices.
Capital Outlay 0.00 0.00 No change.
Contingency 0.00 0.00 No change.
Total 637,390.00 713,904.00
Transportation Total Change from
2021-2022 to 2022-2023 Year
2021-2022 2022-2023
637,390.00 713,904.00
+$76,514.00 (11% increase from previous year)
More positions were added in the 2021-2022 school year which brought
increased the proposed 2022-2023 school year line of salaries due to
more salaries being adjusted on the raise schedule.

Due to the pandemic, the increase in gas prices has been reflected in
the budget to accommodate for the drastic fluctuation from the
previous year causing an increase to the overall budget.
 IMRF/Social Security Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
IMRF/Social Security 330,124.00 360,831.00 9% 367,606.02
Contingency 0.00 0.00 0% 0.00
Total 330,124.00 360,831.00 367,606.02
 IMRF/Social Security Line
Explanation
Description 21-22 Budget Proposed 22-23 Explanation
Budget
IMRF/Social Security 360,831.00 367,606.02 2% increase to show influx in salaries.
Contingency 0.00 0.00 No change.
Total 360,831.00 367,606.02
IMRF/Social Secuirty Change from
2021-2022 to 2022-2023 Year
2021-2022 2022-2023
360,390.00 367,606.02
+$7,216.02 (2% increase from previous year)
A 2% increase was budgeted to accommodate for the influx of salaries
from the previous year.
 Capital Projects Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Purchased Services 0.00 0.00 0% 0.00
Supplies and Materials 0.00 0.00 0% 0.00
Capital Outlay 2,303,800.00 224,403.00 -90% 75,000.00
Total 2,303,800.00 224,403.00 75,000.00
 Capital Projects Line
Explanation
Description 21-22 Proposed 22-23 Explanation
Budget Budget
Purchased Services 0.00 0.00 No change.
Supplies and Materials 0.00 0.00 No change.
Capital Outlay 224,403.00 75,000.00 Lowered due to projects being completed.
Total 224,403.00 75,000.00
 Capital Projects Total Change from
2021-2022 to 2022-2023 Year
2021-2022 2022-2023
224,403.00 75,000
-$149,403.00 (67% decrease from previous year)
A majority of the major projects have been completed! There is a small
budget allocated for a few odds and ends that need to be touched up
from construction.
 Working Cash Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Purchased Services 0.00 0.00 0% 0.00
Total 0.00 0.00 0.00

No change in this area.

 Tort Fund Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Tort Fund 104,535.00 106,000.00 0% 110,000.00
Total 104,535.00 106,000.00 110,000.00

Remained the same with the exception of a small adjustment to

accommodate for rising fees.
 Health and Safety Total
Description 20-21 Budget 21-22 Budget Percentage Proposed 22-23
Change for Two Budget
Previous Years
Health and Safety 70,000.00 213,000.00 67% 220,000.00
Total 70,000.00 213,000.00 220,000.00
Remained the same with the exception of accommodating for the influx in prices.
Total Expenditures
20-21 Budget 21-22 Budget Proposed 22-23
Budget
15,358,571.50 14,636,963.00 12,666,806.24
-$1,930,156.80 (13% decrease from previous year)
18000000
16000000
14000000
12000000
10000000
8000000
6000000
4000000
2000000
0
2020-2021 2021-2022 2022-2023
What Major Areas Saw Cuts in
the 2022-2023 Budget?
Category Line Item Explanation
Educational Fund Supplies and Materials In the previous year there were
additional purchases allocated
for new materials across
subject areas. This is not
needed this current year.
Educational Fund Capital Outlay Less funding needs to be
reserved due to most big
projects being completed at
this time. However, there is
still funding budgeted for to
allow for small updates to
continue to happen across the
outdated area of the building.
What Major Areas Saw Cuts in
the 2022-2023 Budget?
Category Line Item Explanation
O & M Total Purchased Services Less services need to be
provided this year due to
construction being complete.
O & M Total Capital Outlay Less funding needs to be
reserved due to most big
projects being completed at
this time. However, there is
still funding budgeted for to
allow for small updates to
continue to happen across the
outdated area of the building.
What Major Areas Saw Cuts in
the 2022-2023 Budget?
Category Line Item Explanation
Capital Projects Total N/A The budget is starting to go
back to normal after all the
construction. This category was
budgeted down to $75,000.00.
 Teacher Position RIF
2018-2019 2019-2020 2020-2021 2021-2022 Projected
2022-2023
8 8 6 6 4
 Looking at the data from previous school years, here are the number of ELL students receiving services.

 These numbers cover both the intermediate and primary building.

 Currently, we have two ELL teachers. One serving at the primary school and one serving at the
intermediate school.
 Due to declining attendance of students who receive ELL services, one ELL teacher can service both
building providing services for the projected 4 students attending for the 2022-2023 school year.
WHAT HAPPENS IF ELL ENROLLMENT RISES AFTER NEXT YEAR?
 There has never been more than 10 students enrolled in the district at a time. However, if attendance
becomes too high for one teacher to manage, the position can be added back in as a split position.
How is the Projected 2022-
2023 budget determined?
 The main determination comes from looking at all the major projects that have
been completed between the 2020-2021 and 2021-2022 school year. The completion
of these projects have allowed our budget to drastically be lowered.
 New curriculum in ELA and science along with licenses for an online curriculum in
case of remote learning was budgeted in the previous years budget that does not
need to be budgeted for moving forward since everything has been purchased.
 We’re still in the middle of a pandemic, so additional supplies related to this issue
has continued forth in the 2022-2023 budget to adhere to state guidelines as they
continue to change.
 The budget was determined with the current inflation prices in mind, in worse case
scenario, we utilize all funding within the budget. The best case scenario is that
prices begin to trend downwards back to normal and we are under budget.
What is the Plan for Technology in
This Upcoming Budget?
 In the 2020-2021 budget, Special Education received new laptops and their outdated laptops were
cycled out.
 In the 2021-2022 school year budget, 650 student Chromebooks were ordered to cycle out outdate
Chromebooks for students.
 In the proposed 2022-2023 budget, there is finances set aside to continue the cycling of outdated
teacher laptops to be replaced with new ones. This cycle will continue by replacing in small
numbers by FLA’s each year.

WHY NOT REPLACE ALL LAPTOPS AT ONCE?

 Our budget could not withstand such a hefty amount of money needed to do this. It also would
mean that all the laptops would need to be replaced around the same time and they would begin
needing serviced around the same time. By replacing smaller amounts in a time frame, it allows
the technology department to keep up on servicing and allows the budget to continue foreword as
normal since that’s how it’s been budgeted in previous years.
How Does the Current Proposed
Budget Align with the SIP Plan?
This budget was created with
the SIP plan in mind. The “School reform prescriptions,
leadership team has been most notably school-based
budgeting, emphasize that
working diligently on the principals, either implicitly or
improvement plan throughout explicitly, are accountable for
educational results (2015).”
the year and has determined
what resources are needed to
reach the goals.
How Does This Budget Align to
Our Mission?
ENCOURAGE EXCELLENCE EVERYDAY THROUGH
COMPASSION, COMMITMENT, AND COMMUNITY
 SEL professional development
 DESSA licensing
 Extracurriculars
 Curriculum
 Essentially all components of the budget adhere to this mission because every
category is important whether it’s making sure students have a clean
environment to learn in, they’re fed a balanced meal, or they’re taught by
skilled professionals.
How Does This Budget Align to
Our Strategic Plan Alignment?
STRATEGY 5: THE DISTRICT WILL PROVIDE A COHESIVE, WELL-
BALANCED CURRICULUM WITH ACTIVE, ENGAGING
EXPERIENCES FOR THE WHOLE CHILD AT ALL LEVELS.
 Continuing the purchases of licenses to teach curriculum.

 Professional development provided to teachers for this curriculum.

 STAR license has been continued

STRATEGY 7: THE DISTRICT WILL CONTINUE TO SUPPORT AND

DEVELOP PROGRAMS TO MEET THE SOCIAL AND EMOTIONAL
NEEDS OF STUDENTS.
“Research suggests that school counselors
 Social worker has continued to be employed
 The DESSA license has been extended
 Professional development for teachers has been budgeted for
 Curriculum has been aligned to SEL topics
have important roles to play in helping
elementary, middle, and high schools
establish and sustain effective programs of
family and community involvement that
contribute to student success in school
(2010).”
How Can We Continue Improving the
Building Without Extra Resources
Budgeted?
 Since there is no extra resources budgeted to provide the
district with the funds to complete grounds keeping projects
after the renovation, the district has reached out to the
community to volunteer to improve the gardens and flower
beds.
 There is a leadership club being created for students who
would like to receive community service hours for working
on small projects improving the school.
How Does This Budget Address
Student Needs?
 Each year student needs continue to evolve. Technology continues to be a
priority among students and staff.
 Improving teacher laptops is a priority to allow them to continue to provide
engaging curriculum.
 Budgeting for student Chromebook repairs is important to allow for students to
continue their education without issues.
 Maintaining licensure agreements to the various software's teachers and
students use is important for continuing education.
 As we all know, the social and emotional needs of students has become more of
a responsibility within schools, this is why it’s budgeted to allow for
professional development of teachers and continue the licensing of SEL tools
along with the employment of our social worker.
How Will the Budget Be
Monitored?
 The budget will be presented at the
board on a monthly basis.
 Staff, teachers, and administrators will
present on new items purchased within
the budget.
 The leadership team will meet on a
monthly basis to go over the SIP plan
and continue working through the goals.
“Many reforms aimed at improving
public schools involve transferring
control over resources from
central authorities to school-level
decision-makers while at the same
time holding school decision-
makers accountable for student
achievement. The underlying logic
is that decision-makers who are
“closer to the ground” will be
better able to allocate resources
to students with different
backgrounds, learning styles, and
needs in general (2003).”
References
 Epstein, J. L., & Van Voorhis, F. L. (2010). School Counselors’ Roles in Developing
Partnerships with Families and Communities for Student Success. Professional
School Counseling, 14(1), 1–14. http://www.jstor.org/stable/42732745
 SNOW, D., & WILLIAMSON, A. (2015). ACCOUNTABILITY AND MICROMANAGEMENT:
DECENTRALIZED BUDGETING IN MASSACHUSETTS SCHOOL DISTRICTS. Public
Administration Quarterly, 39(2), 220–258. http://www.jstor.org/stable/24772854
 Stiefel, L., Schwartz, A. E., Portas, C., & Kim, D. Y. (2003). School Budgeting and
School Performance: The Impact of New York City’s Performance Driven Budgeting
Initiative. Journal of Education Finance, 28(3), 403–424. http://
www.jstor.org/stable/40704176