School Budget - Board Pay

Members of the Wasatch County School Board, find their pay on the high end of comparable sized schools according to Utahsright.com.    From the Wasatch School Budget, the only reference for FY 2011 to 2013 appears to be:

Salaries - District Board and Administration

158,374

157,339

137,500

As the total for five members would be $86,440, and the Superintendent is well over $100K, the remaining amounts must be elsewhere.  Perhaps some of their pay is in Non-Taxable benefits (health insurance??)

School District	Students	Board Member Salary	per student
Park City	4400	$18,385	$4.18
Wasatch	5253	$17,228	$3.28
Iron	8508	$15,982	$1.88
Sevier	4546	$8,515	$1.87
So. Sanpete	3124	$3,000	$0.96
Carbon	3423	$3,000	$0.88
Logan	6120	$4,392	$0.72
Duchesne	4574	$3,230	$0.71
Murray	6417	$3,900	$0.61
Uintah	6993	$3,230	$0.46

Bricks OR Aides?

A recent report stated that the School District "is currently in excellent shape financially," and that the shortfall this year was covered "without individuals losing their jobs."

Perhaps it needs to be asked why 2/3's of the teacher's aides need to be fired for next year. It would seem that these employees are probably more important, and helpful to EDUCATION than, for example, a third gym.

A few suggestions, in no particular order, on how to save these positions (listed at $671,098 in the original 2009 budget, page 5 item 161):

• The School District finally posted employee salaries on utahsright.com; the author of the District's press releases to the Wave is listed as the highest paid teacher in the District. He is also the official PR person for the District. Assuming that his extra $9,623 pay may be for his PR work, eliminating that job would save 1.5 aides.
• In an earlier report the PR said that "The total cost for the reconfiguration (Grade realignment in schools) of the district will come to about $1 million," including high school upgrades. A later report stated "We authorized an additional $750,000 to be spent at the high school to finish the portion of the school that had been scheduled to be "shelled in" for future use. This includes four classrooms, the little theater and one practice gym." One could assume that the remaining $250K is being spent for the unpopular 5/6 and 7/8 school swap - There's enough for 40 aides.
• Cutting three "Quality Teaching Days" (paid, but no teaching) would decrease the average $47,963 teacher salary (from salaries reported at utahsright.com) by about $787 or $200K total enough for 30 more aides, who are there to help teachers in educating students.
• Cutting one class day, according to the press release, would save about $250K (total operating cost $43 MILLION, up over 60% with an enrollment increase of 10% since 2005) or another 40 aides.

I have no idea of the cost of the third gym or little theater, but NOT building them now could save even more money to offset some of the other proposals.

I won't even ask why we need three assistant Superintendents and a business administrator at salaries over $100K, or multitudes of other administrators.

Reports are now being made that the reconfiguration will require more money for new buses and drivers.

Which is more important - Bricks and Mortar (gym) or teachers (and aides) in the classroom?

That question was answered here years ago in this blog. "By focusing on a extravagant oversized school/community center, we, necessarily, place our money where our collective mouth is. Apparently, we value the bricks more than the educators. Again, why not put less money in a new building and more in enticing and rewarding more quality teachers. Expending excessive taxpayer money on buildings will make it even more difficult to garner support for better salaries. It all emanates from the same taxpayers' pockets."

School Budget - Fiscal Responsibility

The Board of Education's Statement of Purpose is void of any recognition of financial responsibility, which is inherent in the position and should be acknowledged.   Rather than simply acknowledging the need to help and educate students and working closely, rather than simply "trusting" in the administration, it is absolutely necessary to have verification, questioning, and in-depth knowledge of school finances to fulfill responsibility to the taxpayers.

While the January 2011 Purposes have admirable statements, they shortchange the idea of fiduciary responsibility to the voters and taxpayers who elected them.  Their responsibility might be considered multi-fold -  Students (5,500), Parents (1800), School Employees (700), Residents not in those categories (17,000).

"The responsibility and purpose of the Wasatch County Schools is to help each student develop to their fullest potential.

To achieve this, the schools must teach thoroughly the fundamental skills of reading, writing, and mathematics, teach students to think independently and clearly, and educate them in a sound body of knowledge that prepares them for the responsibilities of living in a democracy.

The Board of Education is mindful that public schools have long undertaken other tasks to the extent that its primary functions are not weakened. The school system will strive to assist in the development of character and citizenship, of health and safety, and proper recreational and cultural interests. The schools shall require discipline and hard work, and will attempt to inspire a desire to learn which will carry beyond all formal education.

Public schools have an equal responsibility to all students, and an obligation to help each student develop to their fullest capacity. The Board recognizes the vital importance of quality in education, and the achievement of excellence in all subjects taught shall be a prime objective.

In order to accomplish these aims, the Board of Education strives to obtain and keep the most competent teaching and administrative staff obtainable: to provide, with the assistance of the community, facilities which will meet the growth needs of the system; to work closely with the community in keeping the public informed of the program of the schools and the needs of the system, and to formulate and carry out in co-operation with the school staff the educational policies and standards that are necessary to achieve these goals."

Where is fiscal responsibility? Where is the acknowledgment of a need to conserve the taxpayers scarce resources? Yes, the primary function of the Board is to educate the students. But included in that function is following the responsibility of fiscal responsibility. It is commonly said that the best lessons are taught by EXAMPLE – are we teaching the right lessons - in thrift, economics, fiscal responsibility?

New High school over budget??

Ogden School District grapples with a $40 million shortfall, with plenty of projects in the pipe - excerpt:

Ogden district isn't alone.

Wasatch School District voters approved a $59.5 million bond in November 2006. The district estimated $50 million to construct its new high school and $9.5 million for the land purchase and furniture.

Bids are still coming in and could be decided in mid-June. But Wasatch district officials believe the total will be much higher than was originally projected.

"All of us (school districts) are going through sticker price shock," said Wasatch Superintendent Terry Shoemaker.

"Cost of square footage has gone up in the last few months," Shoemaker said. "It doesn't take a genius to know part of it is gas and diesel prices making construction costs go up."

He said the district hopes it won't have to cancel its new high school project in Heber City. Instead, officials will look at economizing on materials or cutting back on square footage.

Wasatch district is using architect and construction companies different from those Ogden district is using. "We are talking about economic forces at work here -- not bad data," Shoemaker said.

Football Stadium Financing

In response to a query that the football stadium had been planned for a long time and that funds had been set aside for 'years',  an Email dated 15 Nov 2010, the WSD Business Administrator reported "the board has been discussing a possible stadium for quite some time but nothing has been "earmarked" or approved by the board of education except for the SOIQ, the selection committee, and the approval of an architect. The board has also worked with the board president on the formation of a design committee to work with the architect. That is all that has been done to date."

Budgets and minutes provided on the School website make it difficult to determine the actual source of the funding or the amount spent on the football Stadium.

NO mention of any specific budget item for a football Stadium is found in the 2011 BoE minutes.    The 2011 Budget   does not have any category for football stadiums (other than a generic buildings?) The 2010 budget also has sufficient fund balance to accommodate the expenditure, but neither gives a specific allocation for a stadium.  A breakdown of the capital expenditures for 'buildings' is not readily available.

Here are ALL of the Stadium references found in the 2011 minutes

• 17 March 2011

$1,053,500 in various Capital Projects FY 2012 – none for football

$12,065 to Epic Engr for “Testing and Inspection Company for WHS Football Stadium

• 21 April 2011

Schedule walk-thru of stadium construction site

(“Premium Increase, 5.5%” Fiscal Impact from 2011 Legislature ??????)

• 17 May 2011

Study sessions: “Capital Projects FY 2012 “

discussed Football Stadium Progress and Football and Track Considerations

Regular Meeting: “Capital Projects”

nothing about stadium

“Transformer for Football Field” $12,023

“Contract for Football Stadium Construction w/ Bud Mahas” Keith Johansen  (no further info - followed by a motion re radio broadcasting agreement)

• 16 Jun 2011

Budget Hearing and Adoption

motion to amend 09-10 budget for FY 2011 for an additional $1,427,882 for Capital Fund (plus other additions, “authorizing the receipt of additional funds in the amount mentioned from State, Federal and Local sources and to reconcile and expend the amount to meet the requirements of State school Law.”

• 21 Jul 2011 “Francis Harrison presented the update on the football stadium”

Stadium Open House Committee

• 5 Jul, 18 Aug, 15 Sep, 15 Dec NO mention of stadium

Overtaxation OR 'Community' reserves?

Once again in 2015, the School District collected an extra $1.6 million over budget.   2014, 2013
Don't worry, it will all be (or has been) spent.  (School is emphasized here as the largest tax recipient, and they want to bond for more.)
(For older school budget analyses, click here)

And all of the other property tax recipients also receive windfalls. For example:
County $502K, 5.98%;       Heber $35K, 3.2%;    Midway $17K, 2.5%;       Fire $77K, 5.5%
         Would any entity consider reducing taxes one year because of this continuing overtaxation?

School Budget - Salaries

With the current economic downturn, wages are going down, right?
Well, maybe, but apparently not in certain areas here in Wasatch County schools, draw you own conclusions.
(Please note, these are total, aggregate, figures; it is unknown if this reflects raises or more employees - those numbers are NOT provided, numbers in first column are 'categories')    For individual gross 2010 salaries, click here
Utahsright.com also provides comparative information of all school districts, click here for Superintendents  but it does not contain all the district and has other superintendents.  Click here for Business Administrators  (#4 of 24)   Wasatch is 18 of 41 in enrollment - Fingertip Facts

Here's an overview of Superintendent salaries, Wasatch is slightly above the medium school average salary and 10% above per capita.

schools	number	students	Avg. Salary	per capita
Large > 10K	14	465032	$210,699.79	$6.34
Medium 3-10K	10	53358	$146,556.20	$27.47
Small < 3K	12	21162	$121,390.50	$68.83

					change		change
			FY 2011	FY 2012	2011/2012	FY 2013	2012/2013
131	Salaries - Teachers		$14,002,806	$14,431,242	3.1%	$14,560,241	0.9%
161	Salaries - Teacher Aides and Paraprofessionals		$699,462	$692,732	-1.0%	$618,690	-10.7%
100	Salaries - All Other		$100,506	$39,868	-60.3%	$50,520	26.7%
	Total Salaries (100)		$14,802,774	$15,163,842	2.4%	$15,229,451	0.4%
110	Salaries - District Board and Administration		$158,374	$157,339	-0.7%	$137,500	-12.6%
115	Salaries - Supervisors and Directors		$109,264	$292,157	167.4%	$326,500	11.8%
152	Salaries - Secretarial and Clerical		$200,628	$235,645	17.5%	$202,500	-14.1%
	Total Salaries (100)		$468,266	$685,141	46.3%	$666,500	-2.7%
121	Salaries - Principals and Assistants		$961,046	$1,038,128	8.0%	$1,063,684	2.5%
152	Salaries - Secretarial and Clerical		$334,175	$330,569	-1.1%	$388,777	17.6%
	Total Salaries (100)		$1,295,221	$1,368,697	5.7%	$1,452,461	6.1%

School Budget - Benefits

Wasatch County schools provide very well for their employees.   Let's consider benefits, particularly, "Health."    Employees, (unknown if it is for all or just certain groups or perhaps just teachers according to a board member) pay nothing for Health, Dental and Life.  
The Bureau of Labor Statistics reports:

     * State and local government employers paid a greater share of medical premiums than private 
       industry employers.  For single coverage, 87 percent of the total premium was assumed by 
       employers in state and local governments, compared with 79 percent in private industry. For 
       family premiums, the corresponding figures were 71 and 68 percent, respectively. 

At the risk of comparing apples and oranges, if school employees were asked to pay their "fair share," 

taxpayers could save $537,356; going to the draconian 79% paid would give a taxpayers a bonus of 

$868,000.        (Note these figures and the chart below are based on select groups in the budget, the total 

of ALL salaries is $22,566,321 with total of $11,950,012 in benefits (53%), but were not broken down 

further so the taxpayer benefit would be even MORE)

Totals		FY 2011	FY 2012	2011/12	FY 2013	2012/13
Salaries	100.00%	$16,723,542	$17,240,317	3.1%	$17,295,742	0.3%
Retirement	17.6%	$2,946,093	$3,249,385	10.3%	$3,748,401	15.4%
Social Security	7.6%	$1,276,229	$1,313,793	2.9%	$1,330,722	1.3%
Insurance (Health/Dental/Life)	24.2%	$4,044,325	$4,139,520	2.4%	$4,133,506	-0.1%
Other Benefits		0	0		0
Total Benefits (200)	49.4%	$8,266,647	$8,702,698	5.3%	$9,212,629	5.9%

School Budget - Fund Balances

An overview of Fund Balances in the Wasatch County School District continues to show a large unassigned, undesignated, or otherwise unallocated funds which have been found for years in budgets.

From the Rules on Fund Balances (see other post) it appears that the limit on the unassigned General Fund Balance (aka Maintenance and Operation) should be 5% of the $35 million total or $1,750,000.

These are the figures for 30 June 2011 from the current budget:

	Fund balance	Purpose
General Fund	$5,664,646	Unassigned
Student activity	None
NonK-12	$476,040	Unassigned
Debt Service	$2,600,897	Unassigned
Capital Projects	$4,623,809	Retracted=capital Outlay
Building Reserve	None
Food Service	$22,878	Unassigned
Other Funds	$44,519	Unassigned
	$13,432,789

Heber City Budget (?)

From the financial audit back room.  

An Adventurer's Guide to The Heber City Budget  

a lot of questions, and a couple of answers.

 (It appears many of the answers may be Memorial)   

FY 2011 Increase FY 2012 Increase 2012 actual Budg v. Act FY 2013 2 yr Inc % of 2011/12 2012/13 2012 Proposal 2011/13 Budget Salaries $2,173,515 3.6% $2,251,750 9.1% $2,375,000 5.5% $2,456,170 13.0% 44.4% Benefits $887,956 29.1% $1,146,150 12.5% $1,025,000 -10.6% $1,289,350 45.2% 23.3% Improvements $0 $2,000 18990.0% $10,000 400.0% $381,800 6.9% Eqpt $109,857 218.9% $350,330 -32.2% $324,600 -7.3% $237,515 116.2% 4.3% Spec Supplies $153,510 0.0% $153,500 -11.1% $127,900 -16.7% $136,500 -11.1% 2.5% Insurance $112,667 4.7% $117,950 3.8% $118,929 0.8% $122,400 8.6% 2.2% Prof Tech Serv $114,509 12.2% $128,500 -3.5% $108,000 -16.0% $124,000 8.3% 2.2% Eqpt supp & mtce $12,303 768.1% $106,800 3.9% $98,000 -8.2% $111,000 802.2% 2.0% Jail & Disp $87,412 20.7% $105,500 1.7% $105,500 0.0% $107,325 22.8% 1.9% Gasoline $82,164 14.4% $94,000 3.6% $91,750 -2.4% $97,400 18.5% 1.8% Other $516,406 10.2% $569,000 -18.6% $623,359 9.6% $462,940 -10.4% 8.4% Transfers $660,000 $225,000 $100,000 Total (less txfr) $4,250,299 18.2% $5,025,480 10.0% $5,008,038 -0.3% $5,526,400 30.0% (By Dept) Police $1,719,922 16.3% $1,999,600 6.1% $2,046,143 2.3% $2,121,950 23.4% 38.4% Roads $468,716 30.8% $612,850 6.1% $505,800 -17.5% $650,275 38.7% 11.8% Cemetery $204,247 30.8% $267,100 141.5% $267,503 0.2% $645,000 215.8% 11.7% Admin $366,463 13.3% $415,050 -3.2% $394,116 -5.0% $401,800 9.6% 7.3% Animal Service $186,703 45.3% $271,200 17.0% $266,519 -1.7% $317,365 70.0% 5.7% Other $1,304,248 11.9% $1,459,680 -4.8% $1,527,957 4.7% $1,390,010 6.6% 25.2%

HC Budget questions, comments, highlights and lowlights. Pg references to online budget Surely, all the council members could explain this.

pg 2 Veterans Memorial $75K Donations, $88K fm Perpetual Care, $100K fm Cap Proj - where is the remaining $112K to make $300K?? From 2012? When was it approved? (See Cemetery pg 33 $380K)

Discretionary funds $58K Legislative, $25K Admin

pg 3 $4.3 MILLION on airport 4.5% HC ($193,612) (How much revenue did the airport actually produce? = see pg 37 etc) Extrapolate that expenditure per capita to 330 million people, that's $95 Billion No wonder the Federal Govt is $1 Trillion in deficit. At least Heber is doing/taking their fair (?) share. And consider that the "sequester" required cut backs in air traffic controllers. - Which is more important - blacktop on Heber airport or air traffic controllers?

pg 4 Hangars, two sold in 2012 - How much and where did the money go? (see pg 13, $60K 2012, $61.5 2013 - rentals??) Wait, pg 47 = $496K 2012 and $248K in2013 (what was the cost?) Hold on again - Cost of Sale $425K 2012 and $220K in 2013

pg 5 1.7% salary increase AND a 2% merit increase Total salaries up 9.1% from 2012 to 13 (up 13% in two years) New employees??? Benefits up 12.5% 1 yr and 45% 2 yr

City needed $273K from Surplus fund to balance 2012??? (NO, 2013, see pg 12) (Is this the $225K txfr, NO )

pg 8 HC has no other debt??? (Compare to pg 36)

pg 10 Assessed Property values down 25% since 2009 and 4% 2011 to 12 (of course the tax rate will be adjusted to offset for tax revenues)

pg 9 Golly Gee, the school tax rate is 7 times the city

pg 13 HL&P Dividend $225K in 2012/13 $174K in 2011 ? (Director FAUX Payin 2011 was $50K)

You gotta love "Contributions" from general funds (= txfr from rainy day?)

pg 2 4 Elections $13,700 - can you run two elections for that?

pg 26 Planning employee benefits doubled from 2012 to 13

pg 29 Animal Benefits up 72% this year ???

pg 37 Airport see Pig Book

pg 45 WATER Revenue $1.7 Million + $1.3 bond Expenses $1.8 Million (including $600K 'depreciation'

pg 46 SEWER $1 Million in $1/3 out (incl $350K depreciation)

pg 47 Hangar Revenue net 2012 $86K 2013 $28K $496K 2012 and $248K 2013 (what was the cost?) Hold on again Cost of Sale $425K 2012 and $220 in 2013 (that's a pretty big commission?)

pg 48 Hangar Utility Revenue 2012 $100K 2013 $69K (with salary benefits of $80K 2012 and $110 in 2013 (Who is the Ut. man, what does he do?)

pg 49 What in the world is "Internal Service Revenue?" Is that like the IRS, partying and spying? (see pg 4)

Where is the accounting of the various FUND balances? How much is there? (see pg 1 =$924,425 surplus rainy day fund)