JACKSON SCHOOL BOARD: A GLOOMY FISCAL OUTLOOK

JACKSON -- In the wake of a resounding defeat last week of Proposition B, Jackson School Superintendent Wayne Maupin decided to change the title of his usual superintendent's report to the Jackson R-2 Financial Outlook Report.

The bottom line was somber and to the point: "Very simply, our expenditures are outstripping our receipts," Maupin told a Jackson Board of Education meeting Tuesday night. "We cannot continue to spend more than we make; we've got to bring back into line a balancing of receipts and expenditures."

After the meeting, school board President Jack Knowlan Jr. said the board has some major decisions to make in the coming year. He hinted that the board might seek an increase in the operating levy rather than make drastic cutbacks in school programs and curriculum.

"If all factors remain constant expenditures, receipts, state funding levels it is my opinion that the 1992-93 school year will be a key year in the district for decisions that will impact the 1993-94 school year," said Maupin. "We are looking at some major decisions next school year."

Maupin and district business manager Howard Alexander outlined for the school board the rapidly deteriorating condition of the district's general fund, from which all bills are paid; and the special revenue fund, which must be used for teacher salaries and benefits.

Because of consecutive, annual reductions in state funding of the teacher fund in the past several years, Maupin warned both the general and special revenue funds will be in the red by the end of next year.

That's because current beginning balances in both funds will be exhausted as projected receipts fail to keep up with estimated expenditures during the next two fiscal years.

As state funding continues to decrease each year, Maupin said the district will grow by about 75 students per year. But there will be no money to hire more teachers.

Because the district had some large beginning balances in its funds, Maupin said the district, unlike other Missouri school districts, has been able to buy some time.

"We do have some time for decisionmaking. We are not forced into taking drastic measures right now, today," he said. "But 1992-93 will be crucial if all factors remain constant. If our projections are accurate to any significant degrees, we will be in the red in both the general and special revenue funds. There will be no balances there, and we will be facing financial obligations that we cannot meet.

"That cannot happen, and we will not allow it to happen," Maupin said. "That's the bottom line."

Maupin said a number of revenue, services, and curriculum options that were developed for the board last year in the event the district's financial outlook did not improve this year "will have to be taken down off the shelf, dusted off, and reviewed."

Following the meeting, Knowlan said the school board has one year to figure out what it is going to do to meet the district's financial crisis. He said the board will examine expenditures and take a close look at revenues.

"Obviously, if we cannot get any help from the state, we may have to ask our patrons if they would support an increase in the levy," said Knowlan.

"Personally, I feel there would be. The voters in the Jackson School District really support our schools and know they are important, and they know that the school board has done its best to make sure the money has been spent wisely."

Knowlan said any cuts in extra-curricular programs such as sports or band would not impact the overall budget. "Doing those things will not solve the problem," he said. "All of this is due to continued decreases in state funding. Our local receipts have been right on track."

Knowlan said he would rather ask for an increase in the tax levy than make cuts in school curriculum or cuts in the teacher staff.

"I'm concerned that we are adding 75 students each year and not allowing for any increase in teachers," said Knowlan. "That means class sizes could go up significantly, and I'm not happy about that at all."