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School Budget Hearings
September 2013 Alabama School Connection
Why bother? “Trust, but verify”
Monetary decisions impact our children’s
daily lives in our schools
State Federal Local
Three Pots of $$$
State Revenue
State Foundation Program Grant Programs
Earmarked Contributions
Handouts 1 - “State Department of Education FY2014 LEA Unit Breakdown – Hoover City” 2 – “State Department of Education – FY2014 Foundation Program”
Federal Revenue
Title Programs Child Nutrition Program
Special Education
Local Revenue
Property Taxes Sales Taxes
Government Appropriations Investment Revenue
Contributions
Handouts
3 – “State of Alabama Department of Education LEA Budget System – FY13 Hoover City Schools” 4 – “Hoover City Schools – Enrollment as of August 31, 2012” 5 – Trace Crossings Unit Breakdown FY13 6 – Trace Crossings Expenditure Breakdown FY13
Expenditures Instructional
Services
Instructional Support Services
General Administrative
Capital Outlay
Debt Service
Operations and
Maintenance
Auxiliary Services
Other
Funds
General Fund Special
Revenue Fund
Debt Service Fund
Capital Fund
Fiduciary Fund/
Proprietary Fund
Cost Centers
By School By Function
Find these on Budget documents
Know Your Cost Center
“The Budget is a Planning Tool”
Funds Expenditures Revenue
Budgets delineate PRIORITIES
Things to Note in a Budget
• Beginning and ending balances of funds • Projected Deficits • General Fund Balance • Capital outlays • Transfers • Uneven or questionable distributions
among schools
What the Budget Doesn’t Show…
Is state, federal, or local money being used?
Why is money being transferred
among accounts?
State Foundation Program
• 2012-2013 Guide to State Allocations • Last year’s Average Daily Membership
(ADM) – average of 20 days after Labor Day
• Student Materials - $300/unit • Local Money fills in the gaps
State ETF Budget FY14
Source: Legislative Fiscal Office FY14 spreadsheet
K-12 $ 4 BILLION Higher Ed $ 1.4 BILLION Other $ 310 million TOTAL $ 5.8 BILLION
State Salary Schedule
Salaries are allotted based on the State Salary Schedule
Many systems have a higher salary schedule per teacher
Local Money fills in the gaps
Handouts
7 – “Certified FTE by Funding Source” – FY13
8 – “Support FTE by Funding Source” – FY13
9 – Long Term Debt – FY12 Audit
Local Money
All the fun stuff! Technology
Smaller class sizes Athletics
Questions to Ask
• What does this budget tell us about your priorities as a board/school district?
• How “real” are these numbers? • What percentage do you spend on core
instruction? • How will this budget improve student
achievement, specifically?