Fulton County Schools FY2015 Budget · MAGNET/IB 19.16 $ 3,370,790 Teachers and Professional Assistants, Magnet and IB Funds GRADUATION COACHES 35.00 $ 2,945,812 Graduation Coaches

Fulton County SchoolsFY2015 Budget

April 16, 2014Budget Update and Markup #2

Objectives• Challenges• Revenue• Expenditure• Fund Balance• Summary• Long‐term Forecast

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FY2015 Proposed Budget ‐ ChallengesFulton County Schools is focused on identifying all the financial resources that are available to the school system and is also developing ways to maximize all resources. Our goal is to be good stewards of taxpayer dollars. The budget incorporates the priorities of the many diverse constituents of the school system, provides enhancements to funding for our educational program, and maintains adequate reserves for the system as we look ahead to the challenges.

1. Local fair share2. Economic slowdown3. Housing market crisis4. Digest growth and digest reassessment5. Digest exemptions and appeals6. Enrollment growth7. Health insurance cost increases8. Reduction and/or elimination of some State and Federal Grants9. Competitive Wages

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Revenue Projections

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Local Sources59.68% State Sources

38.73%

Federal Sources 0.08%

Other Local Sources1.51%

FY2015 General Fund Revenue Projections

Revenue Projections

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Resources from Operating Funds

FY 2014 Projected Actual

FY2014 Revenue Per Pupil

FY2015 Projected Budget

FY2015 Revenue Per Pupil

% Change

Local 503,819,674 5,279 511,349,659 5,305 1.49%

State of Georgia 304,784,970 3,193 323,738,210 3,358 6.22%

Federal 695,500 7 685,000 7 ‐1.51%

Other 75,000 1 150,000 2 100.00%

Total Revenues 809,375,144 8,480 835,922,869 8,672 3.28%

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‐6.00%

‐4.00%

‐2.00%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

2004 2005 2006 2007 2008 2009 2010 2011 2012 2013

5.02% 4.95%

8.78%

11.22%

6.60%

‐0.28% ‐5.62%

‐3.17%‐2.56%

‐1.50%

Calendar Year

Net M&O % Change

Continue to ValueTax Digest

Tax Revenue Projections

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Fiscal Year Ended June 30,

Tax Year

Tax Rate Per $1000

Valuation

Property Values(in

Millions) Total Market Values

Property Values(in

Millions) Total Taxable Values

Taxes Levied (3) (in Millions)

Percent Collected of billed Taxes Within Fiscal

Year

2008 2007 16.904 72,846.50 29,138.60 492.56 97%

2009 2008 16.403 72,762.02 31,984.24 513.27 99%

2010 2009 17.502 72,562.27 30,984.24 542.28 96%

2011 2010 18.502 69,126.86 29,364.14 543.29 98%

2012 2011 18.502 69,808.22 27,923.28 516.63 98%

2013 2012 18.502 68,958.68 27,583.47 510.35 98%

2014 2013 18.502 67,927.15 27,170.86 502.71 98%

2015 2014 18.502 67,927.15 27,170.86 502.71 98%

Georgia Department of Education QBE Allotment Sheets

• No Change in QBE formula• Local fair share $150 million• Increase in FTE earnings• $4 Million to Support Charter System• Decrease in Austerity cuts

– FY2015 $33 million– Since 2003 $319 million

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Expenditure Summary for Proposed FY2015 General Fund

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Expenditures

Function FY15 Per Pupil %

Instruction $596,943,257 $6,192.55 67.34%

Pupil Services $27,442,289 $284.68 3.10%

Improvement Of Instruction $20,660,227 $214.32 2.33%

Educational Media Services $13,094,246 $135.84 1.48%

General Administration $2,450,272 $25.42 0.28%

School Administration $48,372,419 $501.80 5.46%

Support Services‐Business $19,268,770 $199.89 2.17%

Maintenance And Operating $82,326,886 $854.04 9.29%

Student Transport Services $50,450,487 $523.36 5.69%

Support Services‐Central $25,350,457 $262.98 2.86%

Other Support Services $29,535 $0.31 0.00%

Other Outlays $62,000 $0.64 0.01%

Total Expenditures $886,450,846 $9,195.83 100.00%

Expenditure Summary for Proposed FY2015 General Fund

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63% 22%

7%

3%

1%4%

FY 2015 Total General Fund Expenditures = $886,450,846

Salaries 63% costs paid to persons who are employed by the Fulton County Schools in a permanent, temporary, or part-time position or one who substitutes for those with a permanent status situation.

Employer Benefits 22% costs paid by Fulton County Schools on behalf of employees, in addition to the regular salary.

Utilities 3% costs include basic service such as electricity, gas, or water.

Transfers and Other <1% costs for non-operational expenditures.

Supplies and Materials 4% costs for supplies and materials to support daily operations

Purchased Services 7% costs paid for contractual services rendered by personnel who are not on the payroll of Fulton County Schools.

Equipment 1% costs for equipment

Field Trips and Travel <1% costs mostly covered by parents

Student Enrollment vs. General Fund Staffing

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9,600

9,800

10,000

10,200

10,400

10,600

10,800

11,000

11,200

11,400

80,000

82,000

84,000

86,000

88,000

90,000

92,000

94,000

96,000

98,000

FY08 FY09 FY10 FY11 FY12 FY13 FY14 Est. FY15 Est.

Student Enrollment vs. General Fund Staffing

Enrollment Staffing

Compensation

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Reduction of contracted days, 6 Furlough days, class size increase

3 Furlough days, reduced 3 school days, class size increase

No furlough days, one‐time compensation

No furlough days, one‐time compensation

3% COLA2.5% COLA

FY2010FY2011

FY2012

FY2013FY2014

FY2015

Fulton County SchoolsFY15 Salary Highlights

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Salary IncreaseEmployees will receive a salary step for which they are eligible on their respective salary schedules that will include on average a 2.5% COLA increase. The FY15 Teaching and Non‐Teaching salary schedules will be shifted upward, so FY15 salaries reflect a 2.5% increase but no additional step increase over FY14 salaries (No Cost Step).

*In order to avoid/correct an unprecedented longevity period that could negatively impact our ability to attract and retain teachers, STEPS 4 and 5 only of the FY15 teacher salary schedule will reflect a 3.5 increase.

Work CalendarsThe work calendar for all Paraprofessionals will be increased to 178 days from 177 days to align with the instructional calendar for students. The work calendar for Clinic Aides and School Nurses will increase to 180 days from 177 days to allow for needed preparation/training time to ensure that these employees are effectively readied to work with our most medically fragile students.

T4 ‐ Bachelors T5 ‐Masters T6 ‐ Specialist T7 ‐ DoctorateSTEP MONTH ANNUAL MONTH ANNUAL MONTH ANNUAL MONTH ANNUAL0 $3,359 $40,308 $3,729 $44,748 $4,065 $48,780 $4,368 $52,416 1 $3,443 $41,316 $3,822 $45,864 $4,167 $50,004 $4,478 $53,736 2 $3,443 $41,316 $3,822 $45,864 $4,167 $50,004 $4,478 $53,736 3 $3,443 $41,316 $3,822 $45,864 $4,167 $50,004 $4,478 $53,736 *4 $3,477 $41,719 $3,860 $46,314 $4,207 $50,487 $4,521 $54,251 *5 $3,477 $41,719 $3,860 $46,314 $4,207 $50,487 $4,521 $54,251

Compensation ‐ Benefits

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FY13 FY14 FY15

Certified Health $937.34 $945.00 $945.00 Per employee ‐ per month

Noncertified Health $446.20 $596.20 $596.20 Per employee ‐ per month

TRS 11.41% 12.28% 13.15%On regular salary

FY2015 School Allotments Budgets‐ Special Program AnalysisFY2015 Positions FY2015 Budget Notes

KINDERGARTEN 656.01 $ 33,936,966 Teachers and Paras

GRADES 1‐3 980.04 $ 68,038,728 Teachers

GRADES 4‐5 513.02 $ 35,691,291 Teachers

GRADES 6‐8 IDT 602.10 $ 42,292,587 Teachers

GRADES 9‐12 1,003.54 $ 73,045,535 Teachers

SUBJECT SPECIALIST 561.25 $ 37,210,771 Teachers

CONNECTIONS 123.50 $ 8,841,017 Teachers

SPECIAL ED. CAT. I‐V 1,478.58 $ 94,399,455 Teachers and Paras

ADAPTIVES 11.26 $ 877,425 Teachers

TAG 352.40 $ 26,166,687 Teachers

EIP/ Remedial 215.61 $ 18,294,099 Teachers, At Risk Funds

ESOL 228.48 $ 15,676,217 Teachers, Para's, ESOL Funds

ADD. INSTRUCTION 2.30 $ 216,362 SAT Prep

TECHNICAL LABS 71.10 $ 6,059,274 Teachers, Para's, Tech Lab Funds

CTI 40.00 $ 2,349,957 Teachers and Paras

ROTC 20.00 $ 871,223 Teachers

ALTERNATIVE 36.00 $ 1,144,511 ISS Paras

GENERAL INSTRUCTION 312.50 $ 53,894,423 Counselors, Tech Specialist, CST's, Materials and Supplies

SCHOOL ADMIN 665.00 $ 47,349,415 Principals, Asst. Principals, Professional Assistants, Data Clerks

FACILITY SERVICES 583.99 $ 24,597,161 Custodians, School Resource Officers

PUP.SER.‐IST,PSY,SSW 177.00 $ 12,698,674 ISTs, Psychologist, School Social Workers

MEDIA CENTER 186.00 $ 10,382,873 Media Specialist and Paras

ATH. SERV/COACHING ‐ $ 4,580,618 Supplements

NURSING SERVICES 108.00 $ 3,776,691 Clinic Aides, Nurses

MAGNET/IB 19.16 $ 3,370,790 Teachers and Professional Assistants, Magnet and IB Funds

GRADUATION COACHES 35.00 $ 2,945,812 Graduation Coaches

Requesting an additional $65 per pupil allocation for FY2015 to meet individualized needs of schools based on the recommendation of the School Allocation Review Team.

Excludes State Grants, Seed Funds, Charters, and 2.5 % recommended COLA, additional per pupil funds, and other new recommendations.

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Staffing Allocations and Formulas Increase of Per Pupil allotment $6,241,468 Increase Days for Clinic Aide/Nurses $48,000 Virtual Lab Paras $555,000 AVID/IB Program $630,000 Additional One School Day $185,834

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A Modified Zero Based Budgeting Approach

Prepare DevelopSubmit and

Present

Review and

Approve

Comm. Input & Final

Adoption

Department Leaders & Budget ManagersBudget Services

Continuous Improvement

December Jan ‐ Feb Feb ‐Mar Mar‐Apr Apr – Jun 10th

Cabinet & Superintendent

Board

Timeline and Key MilestonesWHEN?

WHAT?

WHO?

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Strategic Plan 2017: Building Our FutureFive key areas to drive improvements in student achievement

Instruction

Continuous Achievement &

Customized Learning

Effective Assessment of Learning & Feedback

Tailored Instruction & Supports

Challenging & Innovative Instruction

Application of Learning

People

Supportive Culture

Accountability

Support & Development

Top Talent

Effective Employees

Technology

Student Access

Data‐Driven Decision Making

Stakeholder Skills

Effective Schools

School Governance

Strong School Support

Promote School Choice

Resources

Resource Flexibility

Operational Efficiency

Financial Stability

Graduation Rate

College Readiness

Work Readiness

Improving Stud

ent A

chievemen

t

FINANCIAL SECTION – DEPARTMENTS*Administrative Services

FY2015 Budget $3,029,617As a % of General Fund 0.34%Per Pupil $31.43Positions 27.75


Notable One‐timeServices as contracted with the Broadcast and Video Department, including Graphic Design, Audio Visual support for events, streaming and Video on Demand servicesContractual services to support marketing and external communication efforts

Notable One‐timeServices as contracted with the Broadcast and Video Department, including Graphic Design, Audio Visual support for events, streaming and Video on Demand servicesContractual services to support marketing and external communication efforts

AcademicsFY2015 Budget $43,518,290As a % of General Fund 4.27%Per Pupil $393.05Positions 118.66


Notable One‐timeSchool Quality Review Follow‐ups, FultonConnect, Communities in Schools, Teach‐to‐OneRemap K‐8 mathematics curriculum, Science Fair ‐ judge honoraria, materials for math tournament tests, Content Specialists lead math teams to review curriculum, Metro RESA math PD lesson study and math literacy, STEM consultants, Elementary Science Endorsement, curriculum day speaker, and additional teacher payFultonConnect fees, CTE teacher additional pay for FultonConnect, Technology Tools, and registration

Notable One‐timeSchool Quality Review Follow‐ups, FultonConnect, Communities in Schools, Teach‐to‐OneRemap K‐8 mathematics curriculum, Science Fair ‐ judge honoraria, materials for math tournament tests, Content Specialists lead math teams to review curriculum, Metro RESA math PD lesson study and math literacy, STEM consultants, Elementary Science Endorsement, curriculum day speaker, and additional teacher payFultonConnect fees, CTE teacher additional pay for FultonConnect, Technology Tools, and registration

*Budgets do not reflect 2.5% COLA recommendation

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FINANCIAL SECTION – DEPARTMENTS*Strategy and Innovation

FY2015 Budget $5,047,993 As a % of General Fund .57%Per Pupil $52.37Positions 28.5


Notable One‐timeResearch Agenda to guide resource allocation for rigorous evaluations of district‐ and school‐level programs, including charter system innovationsExecutive coaches for Cohort 3, background checks and election softwareCharter System Foundation, Consultants for Strategic Compensation Design, District portion of new Broad Resident (lead SACS, policy work, and balanced scorecard)

Notable One‐timeResearch Agenda to guide resource allocation for rigorous evaluations of district‐ and school‐level programs, including charter system innovationsExecutive coaches for Cohort 3, background checks and election softwareCharter System Foundation, Consultants for Strategic Compensation Design, District portion of new Broad Resident (lead SACS, policy work, and balanced scorecard)

Operations



Notable One‐timePurchasing of additional mobile and handheld radios for Fulton County Communications transition to digital radiosRouting software upgrade to a GIS based system. Will be working with Operational Planning Team to both staff and implementStipends will be provided to "green leads" in the 20 pilot schools as part of the energy incentive project. Manpower for Energy Incentive Project. Energy incentive project ‐ Dashboard Costs: Up‐front

Notable One‐timePurchasing of additional mobile and handheld radios for Fulton County Communications transition to digital radiosRouting software upgrade to a GIS based system. Will be working with Operational Planning Team to both staff and implementStipends will be provided to "green leads" in the 20 pilot schools as part of the energy incentive project. Manpower for Energy Incentive Project. Energy incentive project ‐ Dashboard Costs: Up‐front


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FINANCIAL SECTION – DEPARTMENTS*Financial Services



Notable One‐timeCharter School AuditsProcess/Procedure DocumentationNew Software for SAF (Schools)Overtime related to Summer and Admin moves

Notable One‐timeCharter School AuditsProcess/Procedure DocumentationNew Software for SAF (Schools)Overtime related to Summer and Admin moves

Talent

FY2015 Budget $6,829,555As a % of General Fund .77%Per Pupil $70.85Positions 54.75

FY2015 Budget $6,829,555As a % of General Fund .77%Per Pupil $70.85Positions 54.75

Notable One‐timeTeach For America (TFA) corp member fees. Travel and Temp Services.

Notable One‐timeTeach For America (TFA) corp member fees. Travel and Temp Services.


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FINANCIAL SECTION – OTHER*

Instructional Technology

FY2015 Budget $14,643,948 As a % of General Fund 1.65%Per Pupil $151.91Positions 63

FY2015 Budget $14,643,948 As a % of General Fund 1.65%Per Pupil $151.91Positions 63

Contracted temporary technical staff that provides support to schools, administration, infrastructure, back‐end data stores, and assist in other areas as needed. Provides support and maintenance contracts to protect our network infrastructure hardware investment, data center facility, cloud storage, server farms, and data storage systems.

Contracted temporary technical staff that provides support to schools, administration, infrastructure, back‐end data stores, and assist in other areas as needed. Provides support and maintenance contracts to protect our network infrastructure hardware investment, data center facility, cloud storage, server farms, and data storage systems.

Districtwide

FY2015 Budget $29,118,319As a % of General Fund 3.28%Per Pupil $302.07Positions 0


The large increase in the Districtwide accounts is attributed to the way the General Fund contribution to Pension is being distributed in FY2015. As expected the Pension Fund contribution increased by $195,000

The large increase in the Districtwide accounts is attributed to the way the General Fund contribution to Pension is being distributed in FY2015. As expected the Pension Fund contribution increased by $195,000


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FINANCIAL SECTION – OTHER*

Schools

FY2015 Budget $638,547,894 As a % of General Fund 72.03%Per Pupil $6,624.15Positions 9,022.84

FY2015 Budget $638,547,894 As a % of General Fund 72.03%Per Pupil $6,624.15Positions 9,022.84

Increase of Per Pupil AllotmentIncrease Days for Clinic Aide/NursesSchool Resource Officer ReorganizationVirtual Lab ParasAVID/IB ProgramAdditional One School Day

Increase of Per Pupil AllotmentIncrease Days for Clinic Aide/NursesSchool Resource Officer ReorganizationVirtual Lab ParasAVID/IB ProgramAdditional One School Day

Startup Charters



Adding a new charter school, Chattahoochee HillsAdding a new charter school, Chattahoochee Hills

*Budgets do not reflect 2.5% COLA recommendation. The Schools budget does include other recommendations proposed by the Superintendent.

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Fund Balance

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$‐

$50,000,000

$100,000,000

$150,000,000

$200,000,000

$250,000,000

$300,000,000

FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14 Est. FY15 Est.

Ending Fund Balance History

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Fiscal Year 2015‐ Summary of All FundsGeneral Fund School Nutrition Debt Service Special Revenue Capital Program Total All Funds

Service Fund Fund Fund Fund

Estimated Beginning Fund Balance, July 1, 2014 $202,057,118 $10,116,896 $4,359,747 - $219,589,375 $436,123,136Revenues:Local Revenues 498,903,745 - - - 160,193,049 659,096,794State Revenues 323,738,210 857,035 - 5,650,000 35,656,423 365,901,668Federal Revenues 685,000 27,533,486 - 42,943,806 1,564,177 72,726,469Other Local Revenues 12,595,914 13,744,201 24,000 220,456 - 26,584,571Transfers - - 16,203,288 - - - Total Revenues 835,922,869 42,134,722 16,227,288 48,814,262 197,413,649 1,124,309,502Total Available Resources $1,037,979,987 $52,251,618 $20,587,035 $48,814,262 $417,003,024 $1,560,432,638

Appropriations:Total Appropriations 886,450,846 41,951,962 20,538,044 48,814,262 367,895,099 1,365,650,213Estimated Ending Fund Balance, June 30, 2015 151,529,141 10,299,656 48,991 - 49,107,925 210,985,713Total Appropriations & Ending Fund Balance $1,037,979,987 $52,251,618 $20,587,035 $48,814,262 $417,003,024 1,576,635,926

Long‐term Forecast

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• Health Benefit Cost

• Enrollment Growth

• Growth in Tax Digest

• Impact of New Legislation

• Strategic Plan

• Georgia Economic Conditions

Long‐term Forecast

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General Fund FY2015 FY2016 FY2017 FY2018 FY2019

Beginning Fund Balance

$202,057,118 $151,529,141 $139,001,164 $132,473,187 $134,945,210

Revenue $835,922,869 $847,922,869 $859,922,869 $871,922,869 $883,922,869

Expenditures $886,450,846 $860,450,846 $866,450,846 $869,450,846 $872,450,846

Ending Fund Balance $151,529,141 $139,001,164 $132,473,187 $134,945,210 $146,417,233

% of Expenditures 17% 16% 15% 16% 17%

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$1.4Billion

Documents

Fulton County Schools FY2015 Budget · MAGNET/IB 19.16 $ 3,370,790 Teachers and Professional Assistants, Magnet and IB Funds GRADUATION COACHES 35.00 $ 2,945,812 Graduation Coaches