Post on 18-Jan-2016
Fiscal Year 2013-14 Proposed Budget Presented by Chief Financial Officer Charles A. Burbridge
Budget Community MeetingJune 5, 2013
Atlanta Metro Area School Districts – Comparison Data
APS DeKalb Cobb Clayton Fulton
FY14 Furlough Days
3 1 5 0 0
FY13 - Approved class size waiver
1-5 (All) 1-8 (Reg. Ed., Gifted, EIP, REP)1-6 (ELL, CTAE, AEP)1-4 (SpEd.)
1-5 (All) 1-7 (Gifted, Reg. Ed.)1-5 (EIP, REP)
1-5 (All)
FY14 - Number of instructional days
180 180 175 (reduction of 5 days
in FY14)
175 177
FY14 - Reserves as % of budget
8% N/A* 8.33% 12% 21%
Amount of reserves to be used in FY14
($20 million) ($9 million) ($22 million) ($6 million) ($36 million)
Difference in M&O millage rate
FY2007 – FY2012(1)
[21.64 – 22.64]+1.08
[23.98 – 22.9]No change
[18.9 - 18.9]No Change[20 – 20]
+1.596[18.5 – 16.904]
Percent change in Gen Fund staff
FY2008 – FY2012
(6.4%)[5652 – 6038]
(4.8%) estimate[8670-9112]
(9.1%)[11980.96 - 13185.08]
(6.6 %)**[6820 – 7300]
(4.5%)[10,248.5 – 10731.69]
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*N/A – Data on total financial reserves proposed to be held in FY14 by DeKalb County Schools are not included in proposed budget documents.** - Based on FY08 vs. FY11 all employees including grants estimate – DeKalb position change estimate based on FY08 restructuring & FY11 vs. FY12 staff reduction.
Atlanta Metro Districts Revenue / Expenditures
Total Revenue FY2008 FY2012 % Change
Atlanta Public Schools Revenue 724,136,723 669,864,021 -7%
Clayton County Revenue 440,233,113 400,089,786 -9%
Cobb County Revenue 952,001,178 862,441,223 -9%
DeKalb County Revenue 1,011,169,397 858,887,246 -15%
Fulton County Revenue 838,998,617 878,843,596 5%
Henry County Revenue 316,729,841 307,216,274 -3%
Total Expenditures FY2008 FY2012
Atlanta Public Schools Expenditures 672,303,008 668,191,903 -1%
Clayton County Expenditures 429,017,889 386,932,593 -10%
Cobb County Expenditures 958,858,108 893,991,279 -7%
DeKalb County Expenditures 977,901,472 916,216,646 -6%
Fulton County Expenditures 833,547,448 846,841,897 2%
Henry County Expenditures 311,635,565 306,448,441 -2%
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Atlanta Metro Districts Head Counts – All Funds
Head Count
School Districts 2008 2012 Net Change % Change
ATLANTA INDEPENDENT SCHOOL SYSTEM
9,172
8,929
(243) -2.6%
CLAYTON COUNTY BOARD OF EDUCATION
10,649
8,627
(2,022) -19.0%
COBB COUNTY SCHOOL DISTRICT 21,465
19,017
(2,448) -11.4%
DEKALB COUNTY BOARD OF EDUCATION
17,884
16,206
(1,678) -9.4%
FULTON COUNTY BOARD OF EDUCATION
15,457
14,843
(614) -4.0%
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Atlanta Metro Districts Salary Expenditures – All Funds
EXPENDITURES
School Districts 2008 2012 Net Change % Change
ATLANTA INDEPENDENT SCHOOL SYSTEM
387,841,272
376,170,009
(11,671,263) -3.0%
CLAYTON COUNTY BOARD OF EDUCATION
311,400,973
267,669,618
(43,731,355) -14.0%
COBB COUNTY SCHOOL DISTRICT 684,326,344
641,148,539
(43,177,805) -6.3%
DEKALB COUNTY BOARD OF EDUCATION
682,709,025
628,245,820
(54,463,205) -8.0%
FULTON COUNTY BOARD OF EDUCATION
552,969,891
542,941,310
(10,028,581) -1.8%
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Revenue Assumptions
Comments:
• Local tax revenues for fiscal year 2012 include $25 million in TAD settlement
• Other Sources for Fiscal Year 2013 include $15 million in E-rate funding
• FY 2014 other sources include indirect cost, E-rate funding, sale of property, and beltline payments
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Closing the Gap ($ Millions)
Fiscal Year 2014 Budget (Projections)
Total revenues $ 570.5
Appropriations $ 590.5 Add:
26 Teachers 2.0
Deduct: Operations (0.4) Furlough (0.1)
Total Appropriations $ 592.0
Net Change to Fund Balance $ (21.5)
Fiscal Year 2013 Fund Balance 69.5
Fiscal Year 2014 Fund Balance $ 48.0
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Analysis of Fund Balance FY09-FY14 (millions)
Positions By Chief
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Chiefs Number of PositionsFY13(FTE Actual
Payroll as of April 15th 2013) FY14(Budgeted) % Chg. Year Over Year
Instruction 4306 4,342 0.8%
Operations 651 732 12.5%
Finance 66 72 9.1%
Organizational Advancement 13 13 0.0%
Associate Superintendent 24 27 11.1%
Human Resources 42 60 42.9%Board of Education/Internal Compliance 24 24 0.0%
Information Technology 197 206 4.6%
Legal 7 10 42.9%
Total 5,330 5,486 2.9%
FY14 Budgets By Chief
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Chiefs Fiscal Year ComparisonFY13 Expenditures FY14 Budget % Chg Year Over Year
Instruction 357.6 $356.6 -0.28%
Operations 78.0 79.4 1.79%
Finance 6.6 7.0 6.06%Organizational Advancement 1.4 1.5 7.14%Associate Superintendent 3.2 2.8 -12.50%
Human Resources 5.7 7.5 31.58%
Board of Education 1.6 1.5 -6.25%Information Technology 29.9 28.7 -4.01%
Legal 4.3 4.9 13.95%
District Wide 91.4 102.5 12.14%
Total $579.7 $592.4 2.19%
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Tentative Budget % ofSalaries & Benefits FY 14 Budget1000 - Salaries $ 262,233,125 2000 - Employee Benefits 76,479,241 Total Salaries & Benefits $ 338,712,366 95.0% Non - Salaries 3000 - Professional Services $ 3,628,795 4000 - Purchased Property Services 969,810 5000 - Other Purchased Services 4,501,588 6000 - Supplies and Materials 8,553,322 7000 - Property 145,114 8000 - Other Purchased Services 119,786 9000 - Other uses - Total Non-Salaries $ 17,918,415 5.0% Total Program Expenditures $ 356,630,780 100%
Instruction
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Tentative Budget % ofSalaries & Benefits FY 14 Budget1000 - Salaries $ 28,777,720 2000 - Employee Benefits 8,394,116 Total Salaries & Benefits $ 37,171,836 46.8%
Non - Salaries 3000 - Professional Services $ 3,158,081 4000 - Purchased Property Services 13,640,019 5000 - Other Purchased Services 1,601,405 6000 - Supplies and Materials 23,566,530 7000 - Property 113,600 8000 - Other Purchased Services 142,000 9000 - Other uses - Total Non-Salaries $ 42,221,635 53.2%
Total Program Expenditures $ 79,393,471 100%
Operations
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Tentative Budget % of Salaries & Benefits FY 14 Budget
1000 - Salaries $ 4,343,806 2000 - Employee Benefits 1,257,874 Total Salaries & Benefits $ 5,601,680 79.8% Non - Salaries 3000 - Professional Services $ 660,000 4000 - Purchased Property Services 29,500 5000 - Other Purchased Services 162,603 6000 - Supplies and Materials 439,999 7000 - Property - 8000 - Other Purchased Services 121,505 9000 - Other uses - Total Non-Salaries $ 1,413,607 20.2% Total Program Expenditures $ 7,015,287 100%
Finance
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Tentative Budget % of
Salaries & Benefits FY 14 Budget1000 - Salaries $ 1,161,602 2000 - Employee Benefits 224,025 Total Salaries & Benefits $ 1,385,627 92.5% Non - Salaries 3000 - Professional Services $ 40,000 4000 - Purchased Property Services 20,200 5000 - Other Purchased Services 17,500 6000 - Supplies and Materials 15,000 7000 - Property - 8000 - Other Purchased Services 20,000 9000 - Other uses - Total Non-Salaries $ 112,700 7.5% Total Program Expenditures $ 1,498,327 100%
Organizational Advancement
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Tentative Budget % of
Salaries & Benefits FY 14 Budget1000 - Salaries $ 1,969,660 2000 - Employee Benefits 424,354 Total Salaries & Benefits $ 2,394,014 86.5% Non - Salaries 3000 - Professional Services $ 28,000 4000 - Purchased Property Services 62,384 5000 - Other Purchased Services 185,512 6000 - Supplies and Materials 43,660 7000 - Property - 8000 - Other Purchased Services 55,269 9000 - Other uses - Total Non-Salaries $ 374,825 13.5% Total Program Expenditures $ 2,768,839 100%
Associate Superintendent
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Tentative Budget % of
Salaries & Benefits FY 14 Budget
1000 - Salaries $ 3,651,857 2000 - Employee Benefits 989,045 Total Salaries & Benefits $ 4,640,902 61.8% Non - Salaries 3000 - Professional Services $ 540,051 4000 - Purchased Property Services 22,530 5000 - Other Purchased Services 2,211,665 6000 - Supplies and Materials 86,722 7000 - Property 4,865 8000 - Other Purchased Services 8,471 9000 - Other uses - Total Non-Salaries $ 2,874,304 38.2% Total Program Expenditures $ 7,515,206 100%
Human Resources
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Tentative Budget % of
Salaries & Benefits FY 14 Budget1000 - Salaries $ 1,001,5952000 - Employee Benefits 221,486 Total Salaries & Benefits $ 1,223,081 79.7% Non - Salaries 3000 - Professional Services $ 178,486 4000 - Purchased Property Services 11,766 5000 - Other Purchased Services 54,189 6000 - Supplies and Materials 16,000 7000 - Property - 8000 - Other Purchased Services 51,500 9000 - Other uses - Total Non-Salaries $ 311,941 20.3% Total Program Expenditures $ 1,535,022 100%
Board of Education, Archives and Internal Compliance
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Tentative Budget % of
Salaries & Benefits FY 14 Budget1000 - Salaries $ 13,151,269 2000 - Employee Benefits 3,325,953 Total Salaries & Benefits $ 16,477,222 57.5% Non - Salaries
3000 - Professional Services $ 2,587,514
4000 - Purchased Property Services 861,946
5000 - Other Purchased Services 3,970,284
6000 - Supplies and Materials 4,625,373 7000 - Property 40,000
8000 - Other Purchased Services 107,768 9000 - Other uses - Total Non-Salaries $ 12,192,885 42.5%
Total Program Expenditures $ 28,670,107 100%
Technology
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Tentative Budget % ofSalaries & Benefits FY 14 Budget1000 - Salaries $ 1,054,220 2000 - Employee Benefits 244,924 Total Salaries & Benefits $ 1,299,144 26.8% Non - Salaries 3000 - Professional Services $ 3,491,653 4000 - Purchased Property Services 15,453 5000 - Other Purchased Services 7,020 6000 - Supplies and Materials 32,000 7000 - Property - 8000 - Other Purchased Services 8,000 9000 - Other uses - Total Non-Salaries $ 3,554,126 73.2% Total Program Expenditures $ 4,853,270 100%
Legal
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Tentative Budget % ofSalaries & Benefits FY 14 Budget1000 - Salaries -
2000 - Employee Benefits$ 54,000,000
Total Salaries & Benefits $ 54,000,000 52.7%
Non - Salaries 3000 - Professional Services - 4000 - Purchased Property Services - 5000 - Other Purchased Services - 6000 - Supplies and Materials - 7000 - Property - 8000 - Other Purchased Services - 9000 - Other uses $ 48,538,235 Total Non-Salaries $ 48,538,235 47.3%
Total Program Expenditures $ 102,538,235
District - Wide
Budget By Tiers
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1 - Classroom2 - School
House
Subtotal:
Classroom &
School House
3 - Direct
Support of
Schools
4 - Support of
SchoolsGrand Total Percentage
Instruction 345,413,660$ 11,217,117$ 356,630,777$ -$ 356,630,777$ 60.2%
District Wide Programs 45,415,882 3,122,353 48,538,235 54,000,000 102,538,235 17.3%
Operations - 65,608,820 65,608,820 6,990,587 6,794,063 79,393,470 13.4%
Technology 9,014,867 1,502,617 10,517,484 18,152,625 28,670,109 4.8%
Human Resources - - - 7,515,207 7,515,207 1.3%
Finance - 946,578 946,578 6,068,710 7,015,287 1.2%
Legal - - - 4,853,271 4,853,271 0.8%
Superintendent - - - 2,768,838 2,768,838 0.5%
Board - - - 1,535,022 1,535,022 0.3%
Organizational
Advancement - - - 1,498,327 1,498,327 0.3%
Grand Total 399,844,409$ 82,397,484$ 482,241,894$ 6,990,587$ 103,186,062$ 592,418,543$ 100.0%
Percentage 67% 14% 81% 1% 18% 100%
FY2014 Budget Adoption Calendar
June 5
Atlanta Board of Education Budget (ABE) Budget Commission Meeting Fiscal Year 2014 Proposed BudgetCenter for Learning and Leadership | Time: 3:00 p.m.
June 5
Community Meeting on Fiscal Year 2014 Proposed BudgetCenter for Learning and Leadership | Time: 6:00 p.m. – 8:00 p.m.
June 6
Public Hearing on Fiscal Year 2014 Proposed BudgetCenter for Learning and Leadership | Time: 6:00 p.m. – 8:00 p.m. Fiscal Year 2014 Adoption of Tentative Budget Time: 8:00 p.m.
June 10
Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Special Revenue Funds- Budget Presentation Time: 6:00 p.m.
June 17
Atlanta Board of Education Budget (ABE) Legislative Meeting,Center for Learning and Leadership Final Reading of Millage Rate and Sinking FundTime: 6:00 p.m.
June 27
Atlanta Board of Education Budget (ABE) Legislative Meeting, Center for Learning and Leadership Final Adoption of Fiscal Year 2014 Budget Time: 6:00 p.m.
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