FY2007 Cost Center Budget Development Board Roundtable Tuesday, March 28, 2006 Dunwoody Springs Charter Preliminary School Allocation Formulas and Cost

FY2007 Cost CenterFY2007 Cost CenterBudget DevelopmentBudget Development

Board Roundtable Board Roundtable

Tuesday, March 28, 2006Tuesday, March 28, 2006

Dunwoody Springs CharterDunwoody Springs Charter

Preliminary School Allocation Formulas Preliminary School Allocation Formulas and Cost Center Guidelines and Cost Center Guidelines Recommendations to the BoardRecommendations to the Board

General Fund

Slide 2

AgendaAgenda

PurposePurpose

FY2007 Budget DevelopmentFY2007 Budget Development

Cost Center Resource AllocationsCost Center Resource AllocationsI. Class Size RecommendationsII. School Support Staffing Allocations (Principals, Asst. Principals,

Counselors, etc.)III. Cost Center Base Allocations for Special Programs (i.e., Special Ed.,

TAG, Foreign Language, etc.)IV. Other Guidelines (i.e. Instructional Reserve, 10-Day and Pre 10-Day

adjustments (May-August), Post 10-Day adjustments, etc.)

DiscussionDiscussion

General Fund

Slide 3

Board Approval of Board Approval of PreliminaryPreliminary School Allocation School Allocation Formulas and Cost Center Guidelines Is Sought Formulas and Cost Center Guidelines Is Sought So There Is Authority To Issue FY2007 ContractsSo There Is Authority To Issue FY2007 Contracts

Contracts Must Be Issued Or Non-Renewed Prior Contracts Must Be Issued Or Non-Renewed Prior To April 15To April 15thth

Preliminary Draft FY2007 Budget Has Been Preliminary Draft FY2007 Budget Has Been Balanced Balanced

Objective Is To Provide Preliminary Cost Center Objective Is To Provide Preliminary Cost Center Budgets (Personnel Earnings) To Schools And Budgets (Personnel Earnings) To Schools And Human Resources Before March 31, 2006. Human Resources Before March 31, 2006.

FY07 School Cost Center Budget FY07 School Cost Center Budget DevelopmentDevelopment- - PurposePurpose - -

General Fund

Slide 4

FY07 School Cost Center Budget FY07 School Cost Center Budget DevelopmentDevelopment

- - FY2007 Budget DevelopmentFY2007 Budget Development - -

NO Sale Of NO Sale Of Tax Liens & Tax Liens &

FULL FULL RollbackRollback

NO Sale Of NO Sale Of Tax Liens & Tax Liens & NO RollbackNO Rollback

Sale Of Tax Sale Of Tax Liens & Liens &

FULL FULL RollbackRollback

Sale Of Tax Sale Of Tax Liens & NO Liens & NO

RollbackRollback

$420,067,097$420,067,097 $420,067,097$420,067,097 $420,067,097$420,067,097 $420,067,097$420,067,097

$(31,461,092)$(31,461,092)$(18,403,136)$(18,403,136) $8,705,304$8,705,304 $21,763,260$21,763,260

$388,606,005$388,606,005 $401,663,961$401,663,961 $428,772,401$428,772,401 $441,830,357$441,830,357

LOCAL PROPERTY TAX REVENUE ASSUMPTIONS

General Fund

Slide 5



Review of Fiscal Year 2005-2006 Master BudgetAs of March 28, 2006

General Fund Actual Original Revised Change OriginalMid-Term Budget Review FY05 Budget FY06 Budget FY06 To Revised

(I) Beginning Fund BalanceBeginning Fund Balance 127,055,240$ 93,597,364$ 93,597,364$

(II) RevenuesNet Tax Revenue 397,914,283$ 433,868,492$ 433,868,492$ -$ Total QBE Earnings 192,386,314$ 206,924,142$ 206,615,467$ (308,675)$ Other State Funds 6,732,449$ 6,290,268$ 6,290,268$ -$ Other Local 12,098,724$ 16,168,389$ 16,168,389$ -$ Federal (JROTC & FEMA) 616,295$ 600,000$ 2,800,000$ 2,200,000$

609,748,065$ 663,851,291$ 665,742,616$ 1,891,325$

(III) ExpendituresPersonnel Cost (Salaries/Benefits) 553,444,808$ 581,243,028$ 581,243,028$ -$ Non-Personnel Expenditures @ 89,761,133$ 88,640,520$ 92,640,520$ 4,000,000$ Katrina Budget Increase (Staff) -$ -$ 4,000,000$ 4,000,000$ Katrina Budget Increase (Other) -$ -$ 106,214$ 106,214$

643,205,941$ 669,883,548$ 677,989,762$ 8,106,214$ @ $3,000,000 for summer portable classroom program, $1,000,000 for fuel cost increases

(IV) Difference Between Budgeted Revenues And Expenditures (II - III = IV)(33,457,876)$ (6,032,257)$ (12,247,146)$ (6,214,889)$

(V) Ending Fund Balance (I + IV = V)Total Ending Fund Balance 93,597,364$ 87,565,107$ 81,350,218$ (6,214,889)$ Reserve For Encumbrances -$ -$ -$ -$ Adjusted Ending Fund Balance 93,597,364$ 87,565,107$ 81,350,218$ (6,214,889)$

Adjusted Ending Fund Balance % 14.6% 13.1% 12.0%

Student Enrollment 75,533 78,835 80,659

General Fund

Slide 6

FISCAL YEAR 2005-2006 BUDGETFISCAL YEAR 2005-2006 BUDGET

Beginning Fund BalanceBeginning Fund Balance $ 93,597,364$ 93,597,364

Estimated RevenuesEstimated Revenues $ 665,742,616$ 665,742,616Estimated ExpendituresEstimated Expenditures $ 677,989,762$ 677,989,762

Ending Fund BalanceEnding Fund Balance $ 81,350,218$ 81,350,218

Adjusted Ending Fund BalanceAdjusted Ending Fund Balance 12.0% 12.0%



General Fund

Slide 7



Review of Fiscal Year 2006-2007 Master BudgetAs of March 28, 2006

Preliminary Estimates Actual Revised Preliminary Change FY06And Potential Impact FY05 Budget FY06 Budget FY07 To FY07

(I) Beginning Fund BalanceBeginning Fund Balance 127,055,240$ 93,597,364$ 81,350,218$

(II) RevenuesNet Tax Revenue 397,914,283$ 433,868,492$ 455,631,752$ 21,763,260$ Total QBE Earnings 192,386,314$ 206,615,467$ 237,938,892$ 31,323,425$ Other State Funds 6,732,449$ 6,290,268$ 6,290,268$ -$ Other Local 12,098,724$ 16,168,389$ 16,168,389$ -$ Federal (JROTC & FEMA) 616,295$ 2,800,000$ 600,000$ (2,200,000)$

609,748,065$ 665,742,616$ 716,629,301$ 50,886,685$

(III) ExpendituresPersonnel Cost (Salaries/Benefits) 553,444,808$ 585,243,028$ 678,543,028$ 93,300,000$ Non-Personnel Expenditures 89,761,133$ 92,746,734$ 99,646,734$ 6,900,000$

643,205,941$ 677,989,762$ 778,189,762$ 100,200,000$

(IV) Difference Between Budgeted Revenues And Expenditures (II - III = IV)(33,457,876)$ (12,247,146)$ (61,560,461)$ (49,313,315)$

(V) Ending Fund Balance (I + IV = V)Total Ending Fund Balance 93,597,364$ 81,350,218$ 19,789,757$ (61,560,461)$ Reserve For Encumbrances -$ -$ -$ -$ Adjusted Ending Fund Balance 93,597,364$ 81,350,218$ 19,789,757$ (61,560,461)$

Adjusted Ending Fund Balance % 14.6% 12.0% 2.5%

Student Enrollment 75,533 78,835 80,659

General Fund

Slide 8

PRELIMINARY FISCAL YEAR 2006-2007 BUDGETPRELIMINARY FISCAL YEAR 2006-2007 BUDGET

Beginning Fund BalanceBeginning Fund Balance $ 81,350,218 $ 81,350,218

Estimated RevenuesEstimated Revenues $ 716,629,301$ 716,629,301Estimated ExpendituresEstimated Expenditures $ 778,189,762$ 778,189,762

Ending Fund BalanceEnding Fund Balance $ 19,789,757$ 19,789,757

Adjusted Ending Fund BalanceAdjusted Ending Fund Balance 2.5% 2.5%



Figures Will Change But Trends Used To Balance Budget Will Remain

General Fund

Slide 9

PRELIMINARY FISCAL YEAR 2006-2007 BUDGETPRELIMINARY FISCAL YEAR 2006-2007 BUDGET

Estimated RevenuesEstimated Revenues $ 716,629,301$ 716,629,301

Estimated ExpendituresEstimated Expenditures $ 778,189,762$ 778,189,762Salary Increase ReductionSalary Increase Reduction $ (10,000,000)$ (10,000,000)Central Support AdjustmentsCentral Support Adjustments $ (11,979,017)$ (11,979,017)Educational Programs AdjustmentsEducational Programs Adjustments $ (27,843,029)$ (27,843,029)School Support AdjustmentsSchool Support Adjustments $ (9,188,044)$ (9,188,044)Anticipated Salary LapseAnticipated Salary Lapse $ (3,000,000$ (3,000,000))

$ 716,179,672$ 716,179,672



Budget Balanced, Tax Liens, No Rollback, But Adjustments Needed

General Fund

Slide 10

FY07 School Cost Center Budget DevelopmentFY07 School Cost Center Budget Development- - Average Cost Per Student ComparisonsAverage Cost Per Student Comparisons – –**FY06 And FY07 Are Estimated Based On Surveys From Metro Districts.

$7,193

$7,335

$6,987

$6,981

$7,213

$7,048

$6,886

$7,231

$7,263

$7,250$8,018

$7,827

$7,374

$7,597

$7,977

$8,288

$8,558

$8,567

$8,406

$8,980

$5,000

$5,500

$6,000

$6,500

$7,000

$7,500

$8,000

$8,500

$9,000

$9,500

Cobb $7,193 $7,335 $6,987 $6,981 $7,213

Gwinnett $7,048 $6,886 $7,231 $7,263 $7,250

DeKalb $8,018 $7,827 $7,374 $7,597 $7,977

Fulton** $8,288 $8,558 $8,567 $8,406 $8,980

FY2003 FY2004 FY2005 FY2006* FY2007*

Based On Current Balanced Budget, Average Fulton Schools FY2007 Cost Per Student Would Be $8,263

General Fund

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Cost Center Resource Cost Center Resource AllocationsAllocations

I. Class Size Recommendations

II. School Support Staffing Allocations (Principals, Asst. Principals, Counselors, etc.)

III. Cost Center Base Allocations for Special Programs (i.e., Special Ed., TAG, ESOL, etc.)

IV. Other Guidelines (i.e. Instructional Reserve, 10-Day and Pre 10-Day adjustments (May-August), Post 10-Day adjustments, etc.)

General Fund

Slide 12

*Starting FY04, teacher aides can no longer be used to increase class size.*Starting FY04, teacher aides can no longer be used to increase class size.

I. Class Size RecommendationsClass Size History: State vs. Class Size History: State vs. FCSSFCSS

FY02 FY02 FY03 FY03 FY04* FY04 FY05 FY05

Grade Level State FCSS State FCSS State Max FCSS State Max FCSS

Max Class Size Max Class Size with SB249 Class Size with HB1190 Class Size

Kindergarten (Teacher w/ Aide) 20(24) 22 19(22) 18 20 18 20 18

Grade 1 (Teacher w/ Aide) 23(27) 22 22(24) 21 21 20 21 20



Grade 4 31 26 30 26 30 26 30 26

Grade 5 31 26 30 26 30 26 30 26

Grades 6-8 31 27 30 27 30 27 30 27

Grades 9-12 32 26 30 26 30 26 30 26

General Fund

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A B CFY06 FY06 FY06

Grade Level FCSS Initial State Max State MaxStaffing Alloc. per System Avg. per Individual Class

Kindergarten 19 20 22

Grade 1 21 21 23Grade 2 21 21 23Grade 3 21 21 23

Grade 4 27 30 32Grade 5 27 30 32

Grades 6-8 28 30 32

Grades 9-12 27 30 32

I. Class Size RecommendationsCurrent Class Size RatiosCurrent Class Size Ratios

General Fund

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(*) FCSS initial staffing allocations for planning and budgeting purposes. (**) Tentative, subject to change pending the Governor’s approval of HB 1358.

I. Class Size RecommendationsFY07 Preliminary Staffing RatiosFY07 Preliminary Staffing Ratios

FY07* FY07**

Grade Level FCSS Staffing State Max based on

Allocations HB 1358

Kindergarten 19 20

Grade 1 20 21

Grade 2 20 21

Grade 3 20 21

Grade 4 27 28

Grade 5 27 28

Grades 6-8 27 28

Grades 9-12 27 30/ 32

General Fund

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I. Class Size RecommendationsDistrict Wide Class Size AveragesDistrict Wide Class Size Averages

* Preliminary Estimate Based on March 2006 Proposed Class Sizes

Grade LevelFY06

Class Size Averages

FY07 DRAFT* Class Size Averagesw/o Title II A Teacher

FY07 DRAFT* Class Size Averages

w/ Title II A Teacher

Kindergarten 18.33 17.50 17.50

Grade 1 20.00 18.52 18.52

Grade 2 19.67 18.45 18.45

Grade 3 19.86 18.35 18.35

Grade 4 24.87 23.98 23.98

Grade 5 24.35 23.40 19.53

Grade 6-8 24.22 23.73 23.73

Grade 9-12 22.50 22.49 22.49

General Fund

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II. School Support Staffing Allocations

See the detailed School Based Costs Center Budget Guidelines for a complete list of school based support staff, some of which include:

Clinic AideCustodianResource OfficersIn School SuspensionCSTUndesignated Positions at High SchoolTechnology specialistTechnology Assistants

PrincipalsAssistant PrincipalsCounselorsCounselor ClerksMedia SpecialistMedia ClerksClerical/ SecretarialSchool nurse

General Fund

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III. Cost Center Base Allocations for Special Programs

See the detailed School Based Costs Center Budget Guidelines for a complete list of school based special programs staff, some of which include:

Career Technology ProgramsScheduling ProgramsJROTC ProgramsAlternative ProgramsInstructional Support ProgramsSchool Social WorkersSchool PsychologistsSalary SupplementsAt Risk ProgramsMagnet Programs

Special EducationESOL ProgramsAt PromiseEarly Intervention (EIP)TAG ProgramsRemedial ProgramsWorld Languages ProgramsMusic ProgramsArt ProgramsPhysical Education Programs

General Fund

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III. Cost Center Base Allocations for Special Programs*

1.1. Special Education Teachers and Assistants (ES, MS, HS)Special Education Teachers and Assistants (ES, MS, HS)

Program Administrator: Program Administrator: Nancy Wadel, Executive Director,Nancy Wadel, Executive Director,

Exceptional ChildrenExceptional Children

Formula: Formula: Needs assessments area based on Students’ Needs assessments area based on Students’ Individual Individual Educational Plans (IEPs).Educational Plans (IEPs).

2.2. TAG and Lead TAG Teachers (ES, MS, HS)TAG and Lead TAG Teachers (ES, MS, HS)

Program Administrator: Program Administrator: Amy Barger, Coordinator, TAGAmy Barger, Coordinator, TAG

Formula: Formula: Allocations are based on identified gifted Allocations are based on identified gifted students in students in

grades K-12 and on Student/Teacher Ratios. grades K-12 and on Student/Teacher Ratios.

(*) This is a sample of some special programs allocated to the cost center.

General Fund

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IV. Other Cost Center Guidelines

Appropriate Level of the Instructional ReserveAppropriate Level of the Instructional Reserve

10-Day Cost Center Adjustments (Friday, 8/25/2006)10-Day Cost Center Adjustments (Friday, 8/25/2006)

Pre 10-Day Cost Center Adjustments (May-August)Pre 10-Day Cost Center Adjustments (May-August)

Post 10-Day Adjustments (Potential Growth During the Post 10-Day Adjustments (Potential Growth During the Year)Year)

Other Guidelines Other Guidelines

General Fund

Slide 20

IV. Other Cost Center Guidelines:Instructional Reserve

Current Level

Proposed Adjustments: $6.8 M Local Class Size Monies $3.0M

Scheduling Enhancement $1.5M

Additional Positions through HS $1.3M

At Risk Monies ear-marked for critical needs students at 10-Day Count $0.5M

ESOL/ Special Ed. Monies ear-marked for critical needs students at 10-Day Count $0.5M

Proposed Level

$4.2M

$11.0M

Board Roundtable Board Roundtable

Tuesday, March 28, 2006Tuesday, March 28, 2006

Dunwoody Springs CharterDunwoody Springs Charter

Documents

FY2007 Cost Center Budget Development Board Roundtable Tuesday, March 28, 2006 Dunwoody Springs Charter Preliminary School Allocation Formulas and Cost