Fulton County Schools FY10 Budget April 14, 2009 Board Work Session.

Fulton County SchoolsFY10 Budget

April 14, 2009

Board Work Session

Summary of FY10 Budget Process

Superintendent and central staff met with principals to review proposed budget cutsPrincipals worked with superintendent at administrative staff meetings to prioritize potential budget cutsSuperintendent met with Teacher Advisory Council, Superintendent’s Community Council, Superintendent’s Parent Council, to share process and gather inputBoard adopted class size changes for FY10 planning purposesSuperintendent communicated initial budget changes in communications to all staff

Budget Calendar Updates

March 19, 2009 4:30 – Dunwoody Springs • Red Book Presentation

April 14, 2009 1:30 – Admin. Center• Blue Book (General Fund) Presentation

April 23, 2009 3:30- Dunwoody Springs• Q&A Blue Book

Public Hearing #1 on Budget : 4:30 p.m.

Salary Hearing #1: 6:00 p.m.

Budget Calendar UpdatesMay 12, 2009 2:00 p.m. Admin. Center• Work session on Budget ( if needed)• 4:30 p.m. : Salary Hearing #2• 6:00 p.m. : Public Budge Hearing #2

May 21, 2009: ( Dunwoody Springs)• Work session on Budget if needed• FY2010 Tentative Budget and Tentative Millage

Rate Adoption

June 9, 2009 (Administrative Center)– Final Budget Adoption


Millage rate time line:• “Option A”

– June 9, 2009 11:00 am : Public Hearing #1 – Administrative Center

– June 9, 2009 7:00 pm : Public Hearing #2 – Administrative Center

– June 18, 2009 6:00 pm : Public Hearing #3 – Dunwoody Springs Charter

– June 18, 2009 7:00 pm Adopt Millage Rates


Millage rate time line:• “Option B”

– June 18, 2009 11:00 am : Public Hearing #1 – Dunwoody Springs Charter

– June 18, 2009 6:00 pm : Public Hearing #2 – Dunwoody Springs Charter

– July 9, 2009 6:00 pm : Public Hearing #3 – Administrative Center

– July 9, 2009 6:30 pm Adopt Millage Rates Administrative Center

Change in Total Budget FY09 to FY2010

in $millions

FY2009 (amended mid-

year)

FY2010 $ Change %Change

General $839.1 $845.3 $6.2 .7%

Special Revenue

$53.9 $51.1 (2.8) (5.2)%

Debt Service

$42.1 $24.5 $(17.6) (41.8)%

School Nutrition

$43.1 $42.3 $(0.8) (1.9)%

Total $978.2 $963.2 $(15.0) (1.5)%

Total Revenue (excludes Capital)

Where Does Fulton County School's Funding (All Funds) Come From?

Local Revenue 62.0%

State Revenue29.9%

Federal Revenue

8.1%

Total Expenditures (excludes Capital)

2.54%

4.39%

5.31%

87.76%

Special Revenue Fund

General Fund

School Nutrition Service Fund

Debt ServiceFund

General FundFY2008 Actual

FY2009 Original

FY2009 (amended in April)

FY2010 Proposed

Beg Balance $133.0 $106.2 $111.9 $83.6

Revenue 794.2 857.4 789.1 847.5

Expenditures 820.9 857.4 817.4 845.4

Ending Balance

$106.2 $106.2 $83.6 $85.6

Per Student $9,546 $9,710 $9,257 $9,374

General Fund Revenue

65%

32%

1% 2%

Taxes

State

Other Local

Federal

Revenue AssumptionsMinimal digest growthAny growth due to increased assessments will be offset by appropriate roll backHigher than normal “prior year” collections due to delay in FY09 from temporary collection order.75 mill moved from excess debt service Interest rates remain at their current low levels

Revenue AssumptionsQBE includes projected student growth of approximately 2,000 Five mill share will decline slightly due to law to maintain 80/20 split statewideAusterity reductions will grow to $23 millionTeacher gift card revenue originally included was eliminated in final budget recommendationGraduation Coach grant rolled into QBENursing grant reduced by 3 %$12.8 million of federal stimulus funds

General Fund State QBE Revenue

(in $millions) FY2007 FY2008 FY2009 FY2010

FTE $377.1 $404.7 $412.1 $437.0

Five-Mill (130.1) (137.1) (149.0) (148.5)

Austerity ( 8.1) (6.9) (16.2) (23.0)

Nursing Grant 1.4 1.4 1.4 1.3

Transportation 6.2 6.4 6.3 6.0

Net State $246.5 $268.4 $254.7 $272.8

Per FTE $2,966.06 $3,138.29 $2,912.95 $3,040.93

Austerity Reductions

FY03 $6,100,110

FY04 $12,824,008

FY05 $15,059,439

FY06 $15,059,303

FY07 $8,124,205

FY08 $6,939,915

FY09 $16,153,693

FY10 Est. $23,001,584

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$103,262,257

Five Mill Share History

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

FY

88F

Y89

FY

90F

Y91

FY

92F

Y93

FY

94F

Y95

FY

96F

Y97

FY

98F

Y99

FY

00F

Y01

FY

02F

Y03

FY

04F

Y05

FY

06F

Y07

FY

08F

Y09

FY

10 e

st.

Five Mill Share History

FY98FY99FY00FY01FY02FY03FY04FY05FY06FY07FY08FY09FY10 est.

Local Fair Share Tax History

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

FY88 $ 28,691,111FY89 $ 34,100,929FY90 $ 38,098,333FY91 $ 41,951,163FY92 $ 47,897,000FY93 $ 47,864,544FY94 $ 47,995,662FY95 $ 53,790,440FY96 $ 54,000,000FY97 $ 53,264,900FY98 $ 55,050,097FY99 $ 68,902,433FY00 $ 72,639,716FY01 $ 80,676,953FY02 $ 91,814,395FY03 $103,502,568FY04 $114,109,045FY05 $114,856,875FY06 $119,837,263FY07 $130,068,762FY08 $137,142,161FY09 $148,954,056FY10 $148,484,365

Five Mill Buy InFulton County Schools

Local Fair Share Comparisons(Amounts Expressed In Millions)

$137

.1

$149

.0

$101

.9

$107

.4

$112

.4

$120

.1

$111

.4

$100

.8 $128

.4

$139

.2

$121

.6

$130

.6

$139

.0

$151

.0

$96.

0

$105

.5

$108

.6

$119

.2

$130

.1

$119

.8

0

20

40

60

80

100

120

140

160

FY2006 FY2007 FY2008 FY2009

Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools

3.24

Five Mill Share Comparison

35.08%

23.81%24.86%

18.12%

46.54%

18.46%

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

Fulton DeKalb Cobb Gwinnett Atlanta PublicSchools

State Average

Local Fair Share AnalysisMetro-Atlanta Schools Districts

Sales Ratio Comparison Sales Ratio Study

Property Tax Assessment Level Comparison

Cla

yton

Fay

ette

D

eKal

bC

obb

Gw

inne

tt

Ful

ton Ful

ton

Cla

yton

Cla

yton

Cla

yton

Cla

yton

Cla

yton

Fay

ette

Fay

ette

Fay

ette

Fay

ette

Fay

ette

DeK

alb

DeK

alb

DeK

alb

DeK

alb

DeK

alb

Cob

b

Cob

b

Cob

b

Cob

b

Cob

b

Gw

inne

tt

Gw

inne

tt

Gw

inne

tt

Gw

inne

tt

Gw

inne

tt

Ful

ton

Ful

ton

Ful

ton

Ful

ton

34.50

35.00

35.50

36.00

36.50

37.00

37.50

38.00

38.50

39.00

39.50

2002 2003 2004 2005 2006 2007

Digest Value per StudentAnalysis Of Average Digest (Gross Value) Per Student

$488,016

$220,208

$287,493

$250,979

$369,292

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000


Tax Digest (Net) Per StudentAnalysis Of The Average Digest (Net Value) Per Student

$220,522$200,680

$485,705

$236,321

$351,878

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000


Tax RevenueTax Yr 2005 2006 2007 2008

(advertised)2008

(projected)

Gross Digest

$25,347 $27,553 $30,535 $34,520 $32,797

Net Digest

$24,087 $26,200 $29,139 $33,246 $31,323

M&O Rate

17.825 17.825 16.903 16.403 16.403

Net Levy $429 $467 $493 $545 $514

Budget $416.6 $447.5 $486.4 $515.9 $480.5

Actual $420.0 $452.5 $466.5 465.0

Expenditures by Function Expenditures Summary by Function

(*) The percentage breakdown of expenditures by function for Instructional Services is as follow: Fct. 1000 - Instruction, 64.2%; Fct. 2100 - Pupil Services, 3.8%; Fct. 2210 - Improvement of Instructional Services, 2.2%, and Fct. 2220 - Educational Media Services, 1.6%.

Note: Figures are rounded up to the tenth decimal place.

Direct Instruction71.8%

$605,964,212

Maintenance & Operation of Plant Services

9.1%$76,702,831

Student Transportation Services

5.4%$45,739,251

School Administration

6.3%$53,286,170

Support Services -Central1.7%

$14,059,378

Transfers to Other Funds1.7%

$15,500,322

Administration2.3%

$18,967,997

Other Support Svcs1.7%

$15,179,028

Total Proposed Expenditures: $845,399,189

Where does the money go?

Expenditure Categories

15%

85%

Non-Personnel

Personnel

Expenditures (increases)

Fund positions and facility cost associated with opening 5 new schools: $10 millionFund teaching positions for approximately 2,000 additional students at increased class size: $5 millionIncrease to Teachers’ Retirement percentage paid by Board: $3.2 million (9.28% to 9.74%)Fund textbooks for growth: $3.4 millionContinue funding nurses and clinic workers with reduced state funding Non state funded graduation coaches: $633,422

Expenditures (decreases)

Increase class size by 1 at K-8 and 2 at 9-12: $10.8 millionElem. art, music and p.e. allocated based on increased class sizes: $1.7 millionUndistributed position : $3.2 millionCustodial allocations (23,000 to 25,000 sq.ft.) : $2 millionDental premium increase to employee ($15 per month): $2 millionReduction in employee work days: $8.4 million10% reduction in substitute pay

Expenditure (decreases)

Close Connected Academy: $375,000

Fund EIP positions only if earned: $980,000

Two year phase of reduction to pre-k resource coordinator pay level: $200,000

Implement social security alternative for subs and other part-time : $1 million

Eliminate attendance incentive: $48,000

Expenditure (decreases)Decrease per pupil allocation from $111.88 to $90: $2 million

Revise charter school funding: $2.5 million

Eliminate 11 central positions: $1 million

Freeze vacant central positions : $2.3 million

Cut general fund professional learning: $1.4 million

Reduce building maintenance : $1.5 million

Reduce media materials for schools: $165,500

Fund Balance

The budget is built with the goal of having no less than 1.2 months of operating reserves budgeted.

Class Size ChangesGeneral Ed.

Grade Level

FY2009

State Max. Per

Individual Class

FY2010 Proposed

State Max. Per

Individual Class

FY2009 FCSS

Max. Per

Individual Class

FY2010 FCSS

Proposed Max.

Per Individual Class

Kindergarten

With IP

20 22 19 20

Grade 1

Grade 2

Grade 3

21

21

21

23

23

23

20

20

20

21

21

21

Grade 4

Grade 5

28

28

30

30

27

27

28

28

Grades 6-8 (Includes IDT

+ Connect.)

28 30 27 28

Grades 9-12 32 32 27 29

Salary Schedules/Calendars- recommendationsThis budget recommendation includes a

reduction in days from 190 to 180 for

Clinic assistants

Media paraprofessionals

Family service workers

Instructional paraprofessionals

School liaisons

School nurses

Salary Schedules/Calendars- recommendations

School nutrition program workers from 193 to 184 days

Bus drivers : 187 days to 186 days

School data clerks and school nutrition training specialists : 220 to 210 days

Asst. principals and personnel investigators:

240 days to 220 days


All of the following are recommended to work 190 days (all currently 205 days)• Counselors • Data support specialists (Title I)• Elementary CST’s• Graduation coaches• School psychologists• School resource officers• School social workers• Work-based learning administrators


All of the following are recommended to work 235 days (all currently 240 days)• Administrative/professional

• Central office classified

• Custodians

• Maintenance

• Principals

• Professional assistants (12 months)

• Transportation mechanics

• Warehouse staff


All of the following are recommended to continue on current work day schedule:• Classroom teachers

• Instructional support teachers (IST)

• Media specialists

• Professional assistants (190 day )

• School technology specialists

• School nutrition program managers


All employees will move up on the appropriate salary schedule for earned step

Salary schedules will shift so that step reflects no increase

Public hearings as required have been scheduled

Competitive rankingsPosition FY2009 Metro

RankFY2010 Metro Rank

H.S. Principal 4 4

M.S. Principal 4 4

E.S. Principal 4 4

H.S. Asst. Principal

2 3

M.S. Asst. Principal

1 2

E.S. Asst. Principal

1 3

Competitive rankingsPosition – Teacher T-4 Beginning

FY2009 FY2010

Atlanta $44,312 $44,312

DeKalb $42,144 $42,144

Cherokee $41,500 $41,500

Clayton $40,624 $40,624

Forsyth $39,672 $39,672

Fulton $40,224 $39,132

Gwinnett $38,895 $38,895

Salary and Benefit Budget

FY2010 General Fund Budget :

• 85% in personnel

• $718.9 million

Tax rate recommendationGeneral fund built with transfer of .75 from debt service to M&O (rates will be adjusted once reassessment data received)

FY2009 FY2010

M&O 16.403 17.153

Debt 1.099 .349

Total 17.502 17.502

Millage Rate History Fiscal Year

1997 2002 2006 2009

Maintenance and Operations

19.260 18.260 17.825 16.403

Debt Service 2.00 .760 .282 1.099

Total 21.260 19.020 18.107 17.502

Total Millage Rate Comparisons

3.4

0

10

20

DeKalb 22.480 22.230 21.980 21.980 22.980 22.980 22.980 22.980 22.900 22.900 $25.0M

Gwinnett 19.750 19.170 20.420 20.300 20.300 20.300 20.550 20.550 20.550 20.550 $29.9M

Cobb 19.050 19.050 20.050 19.900 19.900 19.900 19.900 19.000 18.900 18.900 $25.0M

Fulton 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.520 $29.5M

Atlanta 25.930 24.800 22.060 21.784 21.569 20.524 20.524 22.703 22.703 21.694 $23.8M

FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 Approx.

Value of 1 Mill

Tax Digest Growth

56%

44%

53%

47%

64%

36%

21%

79%

52%

48%

61%

39%

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

2003 2004 2005 2006 2007 2008

Property Tax Digest History And TrendReassessments vs. Real Growth

Reassessments Real Grow th

Enrollment vs. FTE

55,000

60,000

65,000

70,000

75,000

80,000

85,000

90,000

95,000

100,000

Enrollment FTE

Enrollment 67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903

FTE 64,837 67,659 68,689 70,362 72,142 74,756 79,197 83,111 85,526 87,429 89,352 90,782 92,416 94,080

FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013

Budget – Future

$500$550$600$650$700$750$800$850$900$950

$1,000

Revenues Exp with TRS Exp without TRS

Cost Per Student

Cost Per Student Analysis

5,000

7,000

9,000

11,000

13,000

15,000

FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.

Atlanta City Schools Fulton County DeKalb County Cobb County Gw innett County Wake County

Cost /student – Graduation Rate

Fulton County

Cobb County

Wake County, NC

DeKalb County

Gwinnett County

Atlanta City Schools

2,600

5,600

8,600

11,600

14,600

50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%

Green Zone

Red Zone

Orange Zone

Yellow Zone

Cost/Student – SAT Scores

Fulton County

DeKalb County Cobb County

Gw innett CountyWake County

Atlanta City Schools

$2,600

$5,600

$8,600

$11,600

$14,600

1200 1300 1400 1500 1600 1700 1800

SAT Scores

Effectiveness (Outcome)

HighLow

Effi

cien

cy (

Inpu

t)

Cos

t Per

Stu

dent

Yellow Zone

Green Zone

Red Zone

Orange Zone

Cost Per Student Comparison

Cost Per Student ComparisonFY03 - FY09

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.

Atlanta City Schools Fulton County DeKalb County Cobb County Gw innett County Wake County

7.10

Cost per Student Comparison

$13,493

$9,710 $8,962 $8,883 $8,408 $8,470

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

Atlanta CitySchools

FultonCounty

DeKalbCounty

Cobb County GwinnettCounty

WakeCounty

FY09 Est. Cost Per Student Comparison

7.9

NEXT STEPS

Please submit questions on “Blue Book” to

Dr. Loe by 20th.

Answers to all questions will be summarized and presented at budget work session on April 23 at 3:30.

Thank you!

Fulton County Schools FY10 Budget April 14, 2009 Board Work Session.

Documents

Transcript of Fulton County Schools FY10 Budget April 14, 2009 Board Work Session.