Earlier budget decisions
John Heim - Emporia superintendent of schools
Wednesday, March 4, 2009
WITH ONLY three months left in the school year, districts across Kansas are struggling to reduce expenses in the current budget in response to state cuts to education. This is only the first wave of cuts to schools; the legislature is expected to enact much higher reductions for 2009-10.
The Emporia Public Schools were in a similar position a year ago, although we could only guess at the magnitude of the needed reductions. After the Tyson layoffs were announced, we anticipated a significant enrollment loss in the fall of 2008. The actual amount would not be known until school opened in the fall.
Several things happened over the next several months that have placed the Emporia district in a better position this spring.
The legislature passed a one-time safety-net bill that allowed the district to plan on a 98 percent budget floor for 2009-10. The district spending plan was based on that amount. The district also put spending freezes in place and made budget cuts recommended by the Performance-Based Budget Committee. Some vacant positions created by retirements and normal job changes were not filled. All of these actions allowed the district to increase cash reserves to help cover anticipated revenue losses in the fall of 2008.
When September arrived, the enrollment loss was not as great as had been feared. Increases in enrollment weightings also provided the district with unexpected state revenue that exceeded our spending plan. The additional revenue and extra cash reserves have provided a cushion to absorb state rescissions approved by the legislature this spring. Therefore, no cuts are planned for the current year.
The board of education and administration have long believed that cash reserves are critical for the district’s good financial health during hard times. Hard times have arrived, and the reserves can be used to help offset future state budget reductions for the short term. Unless the legislature settles on dramatic reductions, local cuts may not be needed in the district for 2009-10.
For the past 11 years, we have asked for staff and community input into budget priorities through the performance-based budgeting process. We are continuing that practice again this year. About 60 people are currently studying the budget and considering ways to save money in the areas of instruction, student and instructional support services and operations. By the end of March, the committee will create a list of priorities for reductions and for enhancements, if any are possible.
Because of the financial challenges we faced a year ago, the Emporia Public Schools are in a better position than some of our neighbors. But we must remember that living off of savings is only a short-term solution.
The budget problems being faced by the state will soon catch up with Emporia. Long-range planning is needed, and in the next few weeks, we hope to appoint a task force to look for ways to find long-term savings. The goal of the task force will be to find efficiencies without sacrificing good instruction and student achievement.