(c) 2008 The McGraw ‑ Hill Companies 1 School District Budgeting.
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Transcript of (c) 2008 The McGraw ‑ Hill Companies 1 School District Budgeting.
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(c) 2008 The McGraw‑Hill Companies 1
School District Budgeting
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(c) 2008 The McGraw‑Hill Companies 2
Class Outline
• Defining Budgets
• Approaches to Budgeting
• Budget Preparation
• Budget Implementation
• Case Studies
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(c) 2008 The McGraw‑Hill Companies 3
What is a Budget?
A document which specifies the planned expenditures and anticipated revenues of a school district in a given fiscal year, along with other data and information relating the fiscal elements to the educational philosophy, programs, and needs of the district.
Hartman
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(c) 2008 The McGraw‑Hill Companies 4
Budget Triangle
Program
Revenue Expenditures
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(c) 2008 The McGraw‑Hill Companies 5
Why Do We Need Budgets?
• How do Public Budgets Differ from Private Company Budgets?– Why?– Should They?
• What does a Budget Tell Us?
• Why do we Care?
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(c) 2008 The McGraw‑Hill Companies 6
Four Functions of a Budget
• Policy Document– Reflects philosophy of school board, administration and
community
– Emphasizes that philosophy in terms of resources
• Financial Plan – Past
– Present
– Future
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(c) 2008 The McGraw‑Hill Companies 7
Four Functions of a Budget
• Operations Guide – Fiscal accountability
– Program accountability
– Personnel accountability
• Communications Tool– Share strengths and challenges of education program
with the community
– Shows how educational dollars are spent
– Identifies the district’s programs and priorities
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(c) 2008 The McGraw‑Hill Companies 8
Features of Classical Budgets
• Unity
• Regularity
• Clarity
• Balance
• Publicity
• Operational Adequacy
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(c) 2008 The McGraw‑Hill Companies 9
Class Activity
• Groups review budgets
• Consider the six features of Classical budgets
• Ascertain how well budgets meet each of the six characteristics
• Discuss strengths and weaknesses identified in the budgets
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(c) 2008 The McGraw‑Hill Companies 10
Budgetary Reforms
• Line Item Budgeting
• Program Budgeting
• Zero Based Budgeting
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(c) 2008 The McGraw‑Hill Companies 11
School Site Budgets Using the Evidence Based Adequacy Model
• Determine school characteristics – Number of students by grade – Percent free and reduced price lunch eligible
(or poverty measure used in your state)– Percent English Language Learners (ELL)– Percent of students with disabilities that qualify
for special education services
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(c) 2008 The McGraw‑Hill Companies 12
School Site Budgets Using the Evidence Based Adequacy Model
• Example using an Elementary School• Personnel Resources
– Core teachers• K-3 1:15
• 4 5 1:25
– Specialist teachers @ 20% of core teachers
– Instructional facilitators/coaches (1 per 200 students)
– Tutors for struggling students (1 per 100 poverty students)
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(c) 2008 The McGraw‑Hill Companies 13
School Site Budgets Using the Evidence Based Adequacy Model
• Personnel Resources (continued)– Teachers for ELL (1 for every 100 ELL
students) – Extended day (1/2 poverty enrollment at ratio
of 1:15 at 0.25 FTE)– Summer School (1/2 poverty enrollment at ratio
of 1:15 at 0.25 FTE)
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(c) 2008 The McGraw‑Hill Companies 14
School Site Budgets Using the Evidence Based Adequacy Model
• School Elements– Students with mild and/or learning disabilities
(3 additional professional teacher positions per 432 students)
– Students with severe disabilities (100 percent state reimbursement minus Federal funds)
– Gifted Students ($25 per student based on total school enrollment
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(c) 2008 The McGraw‑Hill Companies 15
School Site Budgets Using the Evidence Based Adequacy Model
• School Elements (continued)– Pupil support staff (1 for every 100 poverty
students)– Non-instructional aides (2 for every 432
students) – Librarian/medial specialist (1.0) – Principal (1.0)– School clerical staff (1 secretary [12 mo.] one
clerical [9 mo.])
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(c) 2008 The McGraw‑Hill Companies 16
School Site Budgets Using the Evidence Based Adequacy Model
• School Elements (continued)
• Professional development – Included in above estimates
• Facilitators/coaches
• 10 summer days for planning and preparation
– $100 per pupil for other PD expenses such as trainers, travel, conferences, etc.
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(c) 2008 The McGraw‑Hill Companies 17
School Site Budgets Using the Evidence Based Adequacy Model
• School Elements (continued)– Technology -- $250 per student – Instructional materials -- $140 per student – Student activities -- $200 per student
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(c) 2008 The McGraw‑Hill Companies 18
Contents of a Typical Budget
• Introduction
• Financial Summary Information
• Expenditures
• Revenues
• Position Counts
• Explanation of Expenditure Calculations
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(c) 2008 The McGraw‑Hill Companies 19
Budget Process
• Development of Budget Guidelines– Superintendent’s message– Budget Calendar– Guidelines for participation– Budget forms– Information on structure– Other information
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(c) 2008 The McGraw‑Hill Companies 20
Budget Process
• Budget Preparation– Enrollment Forecasting
• Comparative projection
• Extrapolation
• Ratio and Correlation Methods
• Component Analysis
• Build out rates
• Ultimate population analysis
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(c) 2008 The McGraw‑Hill Companies 21
Budget Process
• Estimating Personnel Needs– Certificated Staff
• Teachers
• Other Certificated, Non-Admin. Staff
• Site Administrators
• Central Office Administrators
– Classified Staff
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(c) 2008 The McGraw‑Hill Companies 22
Budget Process
• Estimating Expenditures– Identify Specific Programs Around Which
Budget is to be Constructed– Ascertain Resources Needed to Operationalize
the Tasks Essential to Each Program – Estimate the Costs of the Resources Needed for
Implementation
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(c) 2008 The McGraw‑Hill Companies 23
Budget Process
• Expenditures – Object
– Function– Program
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(c) 2008 The McGraw‑Hill Companies 24
Budget Process
• Estimation of Revenue– Property Taxes– State Revenue– Federal Revenue– Other Sources of Revenue
• Budget Modification
• Budget Approval
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(c) 2008 The McGraw‑Hill Companies 25
Distribution of Funds to School Sites
• Staff– Total dollar budget – Personnel allocations based on staffing ratios
• Non-staff (site or district?)– Technology – Transportation – Maintenance and operations – Risk management – Food services – Purchasing
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(c) 2008 The McGraw‑Hill Companies 26
Distribution of Funds to School Sites
• Alternative Approaches – Weighted pupil methods (“fund the child”)– 65 percent solution
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(c) 2008 The McGraw‑Hill Companies 27
Examples
• Seattle – 58.4% of resources distributed to schools– Relies on a weighted pupil formula plus a base
allocation for each school• San Francisco
– Resources allocated to schools on staff basis using average staff cost
– Additional revenues to schools based on student characteristics
• Special education is a central responsibility in both districts