Zero Based Budgeting Implementation. GPS Zero Based Budgeting Visual Arts Performing Arts Physical Education Special Education Gifted Athletics Electives

GILBERT PUBLIC SCHOOLS

Zero Based Budgeting Implementation

GPS Zero Based Budgeting

WHAT IS OUR CORE?

Instruction•Visual Arts•Performing Arts•Physical Education•Special Education•Gifted

•Athletics•Electives•Reading/Writing•Math


WHAT IS OUR CORE? - INSTRUCTION

Instruction

Human Resources /

PayrollSchool

Administration

Instruction Support

Student Support

Plant Operations

Transportation

Food Services

Business Services


EXAMPLES OF PROGRAM PACKAGES

Elementary Education

Regular Instruction

Gifted Instruction

Admin Clerical

Special Education Instruction

Instrumental Music

General Music

Social Workers

Art

Librarians

Junior HighEducation

Regular Instruction

Admin Clerical


High SchoolEducation

Regular Instruction

Admin Clerical


Business Services Program Package

Finance

Accounts Payable

Procurement

Warehouse

Fixed Assets

Mailroom

Administrative Services

Night Security

Safety and Security

Ed Services

Professional

Development

Assessment

Curriculum

Grants Management

Special Education Technology Operations

Custodial

Human Resources

Payroll / Benefits

Personnel

Serv

ice

Packets


SERVICE PACKET (DECISION UNIT)

Staff• FTE• Salary• Stipends• Benefits

Supplies & Services• Hourly Assignments• Labor Services• Supplies


SERVICE PACKET


1

SERVICE LEVEL PACKET

2013

80%


SERVICE LEVEL PACKET

2013 1

2 3 4 5 6 7

80%

85%

90%

95%

98%

100%

102%


ELEMENTARY PROGRAM PACKAGE

Regular InstructionService Packet

Contracts• FTE• Salary• Stipends• Benefits

Assignments & Supplies• Hourly

Assignments• Labor Services• Supplies

Admin / Clerical

Service Packet




Special EdInstruction

Service Packet




1 2 3 4 5 6 7

1 2 3 4 5 6

1 2 3 4 5 6


BUDGET DEVELOPMENT PROCESS – PHASE 1

Packet Development Committee For each program packet District Office Administrator (Chair) School Administrators (2) Teachers(4) Support Staff Member(1) Community Members (3)


SERVICE PACKET DEVELOPMENTElementary Education

Regular Instruction

Gifted Instruction

Admin Clerical


Instrumental Music

General Music

Social Workers

1 2 3 4 5 6 7

1 2 3 4 5 6

1 2 3 4 5 6

1 2 3 4 5 6

1 2 3 4 5 6

1 2 3 4 5 6

1 2 3 4 5 6

Packet Development Committee


BUDGET DEVELOPMENT PROCESS – PHASE 2

Budget Review and Priority Committee Superintendent (1) Cabinet (5) Finance Director (1) Community Members (3) Principals (4) Teachers (3) Support Staff (2)


SERVICE PACKET PRIORITIZATIONElementary Education

Regular Instruction

Gifted Instruction

Admin Clerical


Instrumental Music

General Music

Social Workers

Review and

Priority Committee

1 6 7

1 3 4 5 6

1 3 4 5 6

1 3 4 5 6

1 3 4 5 6

1 3 4 5 6

1 3 4 5 6

2

2

2

2

3

2

2

2

4 5

•Core service levels are stacked first•At higher levels some areas will take priority•Some areas will receive many level upgrades before others


BUDGET DEVELOPMENT PROCESS –PHASE 3

Superintendent presents proposed budget to the School Board with presentation of all packets and service levels by the packet chair

Board reviews and approves or adjusts recommended priorities

The total revenue will not be finalized

111122211122


SERVICE PACKET REVIEW AND APPROVAL

4

3

1111222111221111222111221111222111221111222111221111222111226


Revenues

SERVICE PACKET FINALIZATION

4

11112221112211112221112211112221112211112221112231111222111226

Dropped Service Levels

ZERO BASED OPERATIONAL

BUDGET


ANALOGY

Program Package 1

Service Packet 1

Service Packet 2

Serv

ice

Packets


PHASE 1 – PACKET DEVELOPMENT

Program Package 2

Program Package 1


PHASE 2 – PRIORITIZATION


PHASE 3 – APPROVAL


Revenues

PHASE 4 – FINALIZATION


TIME LINE

Jan 28th Board Approves Zero Based Budget Development Guidelines

February – March Development of Proposed Zero Based Budget

April – MayBoard Review and Tentative Adoption

July 1 Board Adopts Zero Based Operational Budget


QUESTIONS?


WHAT IS THE COST OF ADMINISTRATION?

Administrators Administration Administrative services Auditor general report District Administration School Administration Budget Presentations 2012 vs 2013 vs 2014


AUDITOR GENERAL REPORT

1XXX Instruction61.11%

21XX Student Support8.91% 22XX Instruction

Support3.00%

26XX Operations and Maintenance

11.14%

27XX Transporta-

tion4.54%

31XX Food Services4.07%

23xx-25xx,29xx

Administration7.23%

Estimated 2013 Results


INSTRUCTION - $150M

Teachers Aides


STUDENT SUPPORT - $22M

Attendance & Student Records Psychology Services Student Hearings Counselors Social Workers Athletics Health Services Speech Pathologists Administrators and Assistants in those areas


INSTRUCTION SUPPORT - $7.4M

Curriculum (Language Arts, Math, Science, etc)

Assessment & Testing Professional Development Librarians Special Education Administrators and Assistants in those

areas


OPERATIONS & MAINTENANCE - $27.5M Building Maintenance Custodians Grounds HVAC Security Telecom Mechanics Administrators and Assistants in those

areas


TRANSPORTATION - $11M

Bus Drivers Mechanics Dispatch Route Supervisor Administrator and Assistant


FOOD SERVICES - $10M

Food Service Workers Administrator Administration specialists in those

areas


ADMINISTRATION SERVICES - $17.8M

Finance / Procurement / Accounts Payable School Administration (Principals, Secretaries) Technology Community Relations Human Resources / Payroll Superintendent Warehouse Administrators and Assistants in those areas


AUDITOR GENERAL REPORT

1XXX Instruction61.11%

21XX Student Support8.91%

22XX In-struction Support3.00%

26XX Opera-tions and

Maintenance11.14%

27XX Transporta-

tion4.54%

31XX Food Services4.07%

23xx-25xx,29xx

Administration7.23%

Administrators w/Benefits @29% District School

% of slice

21XX Student Support 5% 0.0% 5.3%22XX Instruction Support 10% 1.1% 10.9%

26XX Ops and Maintenance 0% 0.0% 0.5%27XX Transportation 1% 0.0% 1.1%31XX Food Services 1% 0.0% 1.3%23xx-25xx,29xx Admin Svcs 6% 37.0% 43.4%Total

Documents

Zero Based Budgeting Implementation. GPS Zero Based Budgeting Visual Arts Performing Arts Physical Education Special Education Gifted Athletics Electives