Members approved a $42.2 million annual budget at a meeting of the Flossmoor School District 161 Board of Education on Sept. 12.
Though the Fiscal Year 2022-23 budget reflects a $522,000 deficit, district associate superintendent and budget Fran LaBella said a deficit reduction plan is not required at this time. The district still has $28.3 million in cash balances to cover that deficit, LaBella said, more than enough required by the state board of education.
Revenue: Funding the district receives
The largest source of tax revenue the district receives comes from local property owners, supplemented by state and federal funds.
Local funding sources provide 59% of the district’s revenue to support next fiscal year’s budget, while state and federal funding make up 30% and 11% respectively.
District 161 funding in the 2022-23 budget:
- Local funds: $24.76 million
- State funds: $12.62 million
- Federal funds: $4.36 million
The Illinois state funding carries with it some mandates for use, according to LaBella’s budget presentation to the board. For example, the district must set aside $450,000 for students who are district residents but for specific reasons need to attend private facilities. The district must use $600,000 for regular transportation costs and $500,000 for transportation for special education students.
Part of the state funding — $320,000 — comes in the form of an Early Childhood Education grant, and must be used for that purpose.
Federal funds are especially high in this year’s budget, with the addition of COVID-related grants from the Elementary and Secondary School Emergency Relief Fund (ESSER). The district is on its third round of funding from ESSER and other pandemic relief grants, which will contribute a combined $2.4 million to the 2022-23 budget.
Those funds will continue to bolster support services, paying for five math specialists, a trauma specialist, after-school tutoring, the AVID program to enhance college readiness and more.
Expenditures: What the district spends money on
District 161’s expenditures are broken into six categories including staff salaries; staff benefits; purchased services (outside vendors); supplies and materials; capital outlay, which includes property acquisition, building repairs, vehicles, office furniture and machines, etc.; and other objects, which includes any item or service not included in the other categories.
District 161 expenses in the 2022-23 budget:
- Salaries: $22.04 million
- Benefits: $5.05 million
- Purchased services: $7.22 million
- Supplies and materials: $3.2 million
- Capital outlay: $1.17 million
- Other objects: $3.30 million
Staff salaries comprise 52% of the district’s budget expenditures, and benefits for staff comprise 12%. Purchased services total 17%, and supplies and materials comprise 8% of the annual budget.
When comparing this budget to last year’s, some of the biggest increases in expenses include the amount spent on transportation per child; costs for improvement in instruction; the truant’s alternative and optional programs; facilities acquisition and construction programs.
Expenditure per pupil
Since the implementation of the Every Student Succeeds Act in 2015, school districts must calculate the average expenditures per pupil in dollars at each school. This measure is a way to increase transparency for parents.
District 161 average expenditures per pupil:
- Flossmoor Hills $17,326
- Serena Hills $15,624
- Parker Junior High $15,350
- Heather Hill $15,041
- Western Avenue $14,301