Ensuring Success For Each Student

FY18 TENTATIVE BUDGET

OPERATING BUDGET

2018 - $380 million (salary increase 3%, major adjustments to nurses, bookkeepers,

& administrative assistants salary schedules)

2017 - $361 million (salary increase 3%, major adjustments to teacher &

paraprofessional salary schedules)

2016 - $341 million (salary increase 5%, major adjustment to bus driver salary

schedule)

2015 - $318 million (salary increase 3%)

2014 - $293 million (5 & 6 furlough days, no salary increase)

2013 - $293 million (no salary increase)

2012 - $296 million (3 & 5 furlough days, no salary increase)

2011 - $284 million (8 & 10 furlough days, no salary increase)

2010 - $317 million (6 furlough days, no salary increase)

Tentative budget includes:Local Tax Digest

• Projected growth 6% ($7 million)

State Revenue

• Projected increase $10 million

• Austerity reduction remains $4 million

• Health insurance rate increase classified employees (employer share

$945 per month per employee…was $846)…$0 state funding

• TRS employer rate increase from 14.27% to 16.81%

Other

• 3% salary increase for all employees (no step) - $7.1 million

• Additional personnel (107 new positions - $5.9 million)

• Salary increase – adjustment to salary schedules for nurses,

school bookkeepers, school secretaries, central office

secretaries ($1.3 million)

• Use cash reserves to balance budget ($12 million)

• School funding increase from $50 to $60 per student

• Challenges – lack of state funding for technology &

transportation, state austerity reduction

• Projected fund balance is 12%

TAX DIGEST HISTORY

Calendar Year Increase /-Decrease

2017 6.00% (projected)

2016 8.69%

2015 7.54%

2014 8.97%

2013 1.03%

2012 -12.02%

2011 -6.57%

2010 -15.3%

2009 -1.97%

2008 8.24%

$6.4

$6.9 $6.8

$5.7 $5.4

$4.7 $4.7

$5.1$5.4

$6.0 $6.4

-

1.0

2.0

3.0

4.0

5.0

6.0

7.0

8.0

2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

$ M

illio

ns

Value of One Mill on M&O Tax Digest

Calendar YearProjected

HOMESTEAD EXEMPTION

AGE Exemption Amount Entity

- $4,000 School M&O

62 $20,000 School M&O/School Bond

65 $80,000 School M&O/School Bond

68 $120,000 School M&O/School Bond

70 Full Exemption School M&O/School Bond

STATE AUSTERITY REDUCTIONS

Total $220,919,503

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

$ M

illio

ns

TEACHERS RETIREMENT SYSTEM (TRS)

Employee Rate Employer Rate

FY2018 6.00% 16.81%

FY2017 6.00% 14.27%

FY2016 6.00% 14.27%

FY2015 6.00% 13.15%

FY2014 6.00% 12.28%

FY2013 6.00% 11.41%

FY2012 5.53% 10.28%

FY2011 5.53% 10.28%

FY2010 5.25% 9.94%

EMPLOYER HEALTH INSURANCE COSTS

CLASSIFIED EMPLOYEESEmployer Cost

Per Classified Employee

Per Month

FY2018 $ 945

FY2017 $ 846

FY2016 $ 746

FY2015 $ 596

FY2014 $ 596

FY2013 $ 446

FY2012 $ 296

PUPIL TRANSPORTATION

REVENUE/EXPENDITURES

-

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

18,000,000

20,000,000

2009 2010 2011 2012 2013 2014 2015 2016 2017 2018

Expenditures

State Revenue

FY18 GENERAL FUND BUDGET

Revenue $ 367,900,969

Expenditures $ 379,860,448

Net Change $ 11,959,479

GENERAL FUND REVENUE

Local 37%$137,449,627

State 62%$228,345,342

Federal 1%$2,106,000

GENERAL FUND EXPENDITURES

Business

Services/General

Administration

1%

Student

Transportation

5%School

Administration

8%Central Support

Services

7%

Maintenance/

Operations

9%

Instruction

70%

SALARIES COMPARED TO

OPERATIONS

Other Expenditures

$49,027,157

13%

Salaries & Benefits

$330,903,344

87%

EXPENDITURES PER STUDENT COMPARISON

$-

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

$14,000

$16,000

Atlanta City

Schools

Fulton

County

Chatham

County

Dekalb

County

State

Average

Cobb

County

Gwinnett

County

Henry

County

Cherokee

County

Clayton

County

Forsyth

County

FY16 Expenditures Per Student Comparison

(10 Largest Districts)

$8,293

$9,020

Source: www.gadoe.org/finance-and-business-operation/financial-review (includes Federal Programs)

$14,713

$9,552$10,064$10,072

$8,893 $8,377 $8,330$7,866

$7,894

PER STUDENT EXPENDITURE FY18

41,735 Students

$9,103

Note: Amount represents annual operating expenses only.

NEW POSITIONS - FY18SCHOOL BASED

Assistant Principal 8

Clinic Aide 11

Psychologist 4

Instructional Technology – Para 35

Project Manager 18

Student Support Facilitator 18

TOSA – Gifted 1

Total 95 ($4,920,484)

NEW POSITIONS - FY18CENTRAL OFFICE

World Language Coordinator 1

Payroll Coordinator 1

Information Systems Specialist 2

Application Specialist 2

Technician Supervisor 2

Help Desk Support 1

Administrative Assistant -Technology I

Network Specialist 2

Total 12 ($989,372)

CENTRAL OFFICE EXPENSESchool System (Students)

FTE 2016

Central Office

Expenditures

Per Student

Rank

Atlanta Public 50,837 $ 833 16

Fulton 95,248 $ 533 49

Gwinnett 180,235 $ 509 55

Chatham 36,910 $ 487 59

Clayton 54,317 $ 449 75

DeKalb 101,014 $ 403 101

State Average 1,736,628 $ 398

Cobb 114,410 $ 347 117

Forsyth 44,529 $ 242 162

Cherokee 41,536 $ 233 165

Henry 42,125 $ 197 172

Source: www.gadoe.org/finance-and-business-operations/financial-review

Note: Rank is based on #1 spending MOST amount per student…180 districts reporting.

(excludes Charter Schools)

9%10%

15%

20%

19%

20%

17% 16%

17%

15%

12%

$-

$10,000,000

$20,000,000

$30,000,000

$40,000,000

$50,000,000

$60,000,000

FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18

PROJECTED

FUND BALANCE – CASH BASIS

*FY18 projection (12%) assumes salary increase 3% ($7,145,664), changes to salary

schedules ($1,364,041) & additional personnel ($5,909,856).