anchorage, alaska asd memorandum #131 (2016 …...pro forma. 5 • it – $6.3 million •...

ANCHORAGE SCHOOL DISTRICT ANCHORAGE, ALASKA

ASD MEMORANDUM #131 (2016-2017) February 21, 2017 TO: SCHOOL BOARD FROM: DR. DEENA BISHOP, SUPERINTENDENT SUBJECT: FY 2017-18 PRELIMINARY FINANCIAL PLAN AND BUDGET –

(SECOND READING) ASD Core Value: The district will be open, transparent and accountable to the public. RECOMMENDATION: It is the Administration’s recommendation that the Anchorage School Board approve the 2017-18 Financial Plan on Second Reading. PERTINENT FACTS: Consistent with the upper limit budget set in the Board’s pro forma financial planning guidance and updated enrollment projections, the total Anchorage School District managed funds for FY 2017-18 is $789.689 million, or about 2.9 percent above the prior year. Including the State of Alaska on-behalf payments, the total for all funds is $835.689 million or about 2.6 percent higher than FY 2016-17. The increase is primarily due to a requested change in accounting practice surrounding prior year appropriations, which are detailed below.

Municipal Upper Limit SummaryTable 1. Individual Fund Budget Summary (in millions $)

Actual [1] Actual [1]Adopted Budget Preliminary

Individual Funds FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 $ %General Fund 547.368$ 555.161$ 560.271$ 563.571$ 3.300$ 0.6%Project Carryover [3] - - - 19.000 19.000 100.0%Transportation Fund 22.441 31.487 24.192 24.911 0.719 3.0%Grants Fund 46.165 41.928 58.090 57.307 (0.783) -1.3%Debt Service Fund 86.763 84.743 84.634 82.780 (1.854) -2.2%Capital Projects Fund 1.376 - 7.797 10.000 2.203 28.3%Food Service Fund 22.850 21.745 25.517 24.220 (1.297) -5.1%Student Activities Fund 7.726 7.904 7.900 7.900 - 0.0%ASD Managed Total 734.689 742.968 768.401 789.689 21.288 2.9%

SOA PERS/TRS On-behalf 721.619 [2] 47.347 46.000 46.000 - 0.0%

Total All Funds 1,456.308$ 790.315$ 814.401$ 835.689$ 21.288$ 2.6%

[1] GAAP basis expenditures with on-behalf pension payments removed from individual funds[2] PERS and TRS on-behalf has been updated for FY 2014-15 due to SB 119 appropriations of $3B into PERS/TRS[3] Change in accounting practice for transparency and efficiency only - not additional funding

FY 18 Prelim vs FY 17 Adopted

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*Please note the revision to expected Debt Service cost for FY 2017-18 due to updated estimates for a potential bond sale next November. Summary of Changes by Fund General Fund: Revenues Anchorage schools are primarily funded through the State of Alaska Foundation Funding Formula and local property taxes, with additional Federal revenues coming from Federal Impact Aid (FIA). FIA is a program to help offset lost local tax revenue for students living on Joint Base Elmendorf Richardson and other federally connected students. Other reimbursements for JROTC instructors and Medicaid are also included in Federal revenue. Other local revenues include interest earnings, user fees, facility rentals, and E-rate, a program which reimburses some costs of telecommunications. The following changes are expected in General Fund revenue:

• State Revenue The Base Student Allocation (BSA) within the foundation formula is expected to remain flat at $5,930 per adjusted average daily membership (AADM). Other changes within the formula affects changes in the amount the district will receive:

o Enrollment – an overall reduction in enrollment means less funding. The District is anticipating a loss of about 270 students which results in about $0.32 million less in State revenue after adjusting for an increase in the Special Education intensive needs count and creating a new school site for Alaska Middle College School.

o Required local taxes – local taxpayers are required to pay 2.65 mills of property values which reduce state revenue on a dollar-for-dollar basis. The property values went up 4.12 percent to $40.67 billion in the FY 2017-18 formula, resulting in a shift of $4.27 million from State funding to local taxpayers.

o Federal Impact Aid deduction – the State also reduces District revenue based on funding received from the Federal Impact Aid program. For FY 2017-18 the amount of the deduction increased by about $0.215 million.

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• Local Property Tax Revenue Local funding primarily consists of tax appropriations. The amount of the appropriation is set by the State with the required local contribution being the minimum amount local government has to contribute, and a maximum amount that is determined by the additional allowable contribution. The additional allowable contribution is calculated as 23 percent of the basic need (BSA multiplied by the AADM). For FY 2017-18, the additional allowable contribution is expected to decline by $0.07 million due to lower enrollment. With the increase in the required amount, the total amount of property taxes is projected to increase by about $4.2 million.

• Other Local Revenues

The District’s other local revenues are projected to stay consistent with the current year, with the exception of:

o E-rate – the District is anticipating an increase in E-rate revenue in FY 2017-18 due to reimbursements for a wireless modernization project to install higher density wireless connectivity in schools which has become necessary as instruction and testing is increasingly technology based. For FY 2017-18, the District is projecting an increase of $2.752 million for E-rate.

o Fund balance – the School Board approved the use of $1.938 million in fund balance for FY 2016-17 to offset vetoes made by the Governor in June 2016. While this veto was eventually rolled back after the budget was adopted, the year-over-year change reflects a reduction in the use of fund balance. The preliminary budget is predicated on the use of $4 million in fund balance to support General Fund and Pupil Transportation activities, with $1.71 million being invested in the General Fund and $2.29 million invested in transportation. Funds which are currently encumbered for lower-priority projects will be redirected to fund FY 2017-18 expenditures and help reduce the overall amount of FTE losses.

• Federal Revenues

Federal Impact Aid is the only material change expected in federal revenues with a projected decline of $0.573 million. Funding for Federal Impact Aid is mostly based on the students living on JBER, and as the number of students has declined, the associated revenue has declined as well.

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Table 2 below shows total General Fund revenue by funding source for FY 2017-18.

For FY 2017-18, the District is requesting additional upper limit spending authority to account for prior year, ongoing projects being carried into the next fiscal year. This does not change the total dollars available to spend; it only changes the accounting practice of managing multiple budget years. This change in practice will increase transparency, reduce accounting, budget, and IT staff time spent on managing multiple budgets. In alignment with the Board’s Destination 2020 goal of efficiency this change will substantially increase efficiency for end-users at schools and in departments. Projects carried over include:

• Charter schools - $8 million • Career Technical Education - $0.6 million • Curriculum/Instruction - $2.7 million

Table 2. General Fund Revenue Budget

Adopted PreliminaryFY 2016-17 FY 2017-18 $ %

Local RevenueProperty taxes 205,283,878$ 209,478,622 4,194,744$ 2.04%Fund balance 1,938,150 1,710,047 (228,103) -11.77%E-rate 1,355,176 4,107,004 2,751,828 203.06%Interest earnings 1,000,000 1,000,000 - 0.00%Facility rentals 725,000 725,000 - 0.00%User fees 1,404,000 1,404,000 - 0.00%Other local 390,000 390,000 - 0.00%Total local revenue 212,096,204 218,814,673 6,718,469 3.17%

State RevenueFoundation funding 328,729,441 325,866,369 (2,863,072) -0.87%Operating grants outside BSA - - - 0.00%Quality School Grant 1,191,056 1,189,986 (1,070) -0.09%State tuition reimbursement 405,000 408,484 3,484 0.86%Total state revenue 330,325,497 327,464,839 (2,860,658) -0.87%

Federal RevenueFederal Impact Aid 16,589,000 16,016,033 (572,967) -3.45%JROTC instructor reimbursement 760,000 775,000 15,000 1.97%Medicaid reimbursement 500,000 500,000 - 0.00%Total federal revenue 17,849,000 17,291,033 (557,967) -3.13%

Total Budgeted Revenue 560,270,701$ 563,570,545$ 3,299,844$ 0.59%

FY17 Adopted vs. FY18 Pro Forma

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• IT – $6.3 million • Maintenance projects and ADA compliance - $1.4 million

Expenditures The District has created a balanced budget where revenues equal expenditures. With flat revenues and increasing inflationary costs, the District has created a budget that puts student instruction as a priority, with nearly 78 percent of funding directed to instructional categories as defined by the State Department of Education and Early Development. A summary of what types of expenditures are included in each State Function code can be found in Appendix E – State Chart of Accounts Function Summary. Figure 1 below shows the breakout of expenditures by function with the blue representing instructional categories and grey being non-instructional.

Instruction; $265,203,032 ; 47.1%

Special Education; 104,947,886 ; 18.6%

Support Services; 45,879,985 ; 8.1%

School Administration; 21,194,063 ; 3.8%

School Admin. Support Services; 18,583,106 ;

3.3%

District Admin. and Support; 22,586,796 ;

4.0%

Operations and Maintenance;

79,070,745 ; 14.0%

Student Activities; 5,607,131 ; 1.0% Community Services;

497,801 ; 0.1%

Figure 1. FY 2017-18 General Fund Expenditures by Function

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Table 3 shows the FY 2017-18 Preliminary Budget plus three years of historical adopted budgets for comparison:

In order to provide responsive, relevant, and rigorous instruction, as well as a clean and safe learning environment, the District made deliberate changes during the budgeting process to increase student outcomes next year. The Administration is instituting metrics-based staffing models to provide a more equitable, transparent process to allocate resources to schools. In addition to new standards for staffing, the District prioritized the following modifications for FY 2017-18:

• Instructional Coaches for elementary schools The Administration realigned staffing between the General Fund and grants to place 48 Instructional Coaches in elementary schools. These coaches will provide job-embedded professional development and improve the use of data to guide instruction for increased student performance.

• Capturing Kids’ Hearts school climate/safety program This program for secondary schools provides professional development for teachers on how to create high-achieving classrooms. This program helps strengthen students’ connectedness to others through enhancing

Table 3. General Fund Expenditure Budget History( in millions $) Adopted Adopted Adopted Preliminary

FY 2015 FY 2016 FY 2017 FY 2018Instruction 270.28$ 282.45$ 276.26$ 265.20$ Special Education Instruction 77.75 79.72 82.44 81.97 Special Education Support Services 22.24 22.83 22.81 22.97 Support Services - Students 25.51 25.76 26.34 25.31 Support Services - Instruction 21.02 18.55 17.77 20.57 School Administration 21.38 21.80 21.89 21.19 School Administration Support Services 17.96 18.07 17.96 18.58 District Administration 5.22 5.37 5.00 5.04 District Administration Support Services [1] 23.57 11.42 4.49 17.54 Operations and Maintenance of Plant 74.54 76.97 79.17 79.07 Student Activities 5.34 5.71 5.67 5.61 Community Services 0.46 0.46 0.47 0.50 Grand Total 565.28$ 569.10$ 560.27$ 563.57$

[1] significant variance between years due to wide variations in unsettled labor cost and attrition estimates

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healthy relationships with their teachers and establishing collaborative agreements of acceptable behavior.

• Alaska Middle College School (AMCS) AMCS will be a school choice where students in grades 11-12 can take University of Alaska college courses while simultaneously earning high school credit. By creating AMCS as a separate school site, this school will offset the cost by increasing revenue associated with the school size adjustment in the State Foundation Formula.

• Computers for instructional staff The District is replacing and standardizing its aging school-based computers. Many staff computers have not been updated since the last large computer replacement cycle in 2008.

• ADA compliance and clean schools As a top priority of the community the District is investing in clean and safe schools. This includes adding funding to meet emergent ADA requirements as well as investing in custodial and maintenance work to ensure adequate resources are available to meet District needs.

Additional information for General Fund revenues, expenditures, and changes in personnel can be found in the appendices and FY 2017-18 Preliminary Budget document. Pupil Transportation: The District is anticipating an increase in State revenue of approximately $1.3 million or about 6 percent. The increase is due to adding back transportation formula funding that was previously vetoed by the Governor, partially offset by a reduction in revenue due to decreased enrollment. The District is currently budgeting for State funding of $481 per Average Daily Membership (ADM). As state revenues have stagnated or been reduced through veto, and costs have substantially increased, the District has backfilled the gap in revenues and expenses with contributions from the General Fund. For FY 2017-18, the District is anticipating using $2.29 million to close the gap while keeping the same level of Pupil Transportation service currently available. Table 4 shows the budgeted revenues and expenditures for FY 2017-18.

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Local/State/Federal Grants: The District anticipates receiving $57.3 million in grants in FY 2017-18, a decrease of about 1.3 percent. An increase in Federal Title grants is offset by reductions in other Federal grants and contingency as well as slight decreases in anticipated local grants. Federal Title grants constitute approximately 69 percent of the Grants Fund with other Federal grants and contingency for awards which have not yet been received providing another 27 percent. State and local grants make up the remaining 4 percent of expected grants. Figure 2 below shows the amounts and percentages of local, state and federal awards which are expected for FY 2017-18.

Table 4. Pupil Transportation

2015-16 2016-17 2017-18REVENUES BY SOURCE Actuals Revised Preliminary $ %

Local SourcesGeneral Fund Contributions 9,454,974$ 2,350,000$ 2,289,953$ (60,047)$ -2.6%Transportation Fund Balance 500,000 - (500,000) -100.0%Other Local Revenue 6,396 - - - 0.0%

Total Local Revenue 9,461,370 2,850,000 2,289,953 (560,047) -19.7%

State Sources State Transportation Revenue 22,727,173 21,342,000 22,621,055 1,279,055 6.0%Supplemental State Funding, PERS/TERS 230,423 - - - 0.0%Total State 22,957,596 21,342,000 22,621,055 1,279,055 6.0%

Total Revenue 32,418,966$ 24,192,000$ 24,911,008$ 719,008$ 3.0%

EXPENDITURES BY ORGANIZATIONGeneral Administration 1,110,692$ 1,099,204$ 1,125,435$ 26,231$ 2.4%Bus Operations 29,150,725 21,603,818 22,276,790 672,972 3.1%Operations and Maintenance 1,455,567 1,488,978 1,508,783 19,805 1.3%

Total Expenditures 31,716,984$ 24,192,000$ 24,911,008$ 719,008$ 3.0%

Anchorage School DistrictFiscal Year 2017-2018

PUPIL TRANSPORTATION FUND

FY 18 Prelim vs FY 17 Budget

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Debt Service Fund The Debt Service Fund is used to pay expenses associated with voter-approved bonding for the purpose of major capital outlay relating to acquisition, construction, and renovation of capital facilities. Annual debt service payments used to pay long-term bonded debt principal, interest and related costs are expected to be $82.780 million, about $0.195 million less than the current year. The District’s total gross bonded debt as of June 30, 2016 is $625.012 million, down from $786.336 million a decade ago. Funding for repayment of principal, interest, and other expenses comes primarily from the State Capital Debt Reimbursement program and local property taxes. The calendar year tax assessment for the repayment of bonds is estimated at 1.075 mills for 2017, down .04 mills from the prior year or about 2.5 percent. [See page 2, ASD 2016-17 Preliminary Budget] Figure 3 shows the revenue sources by agency and the expenditures by type for the Debt Service Fund.

Figure 3. Debt Service Fund

$0.554 , 1%$1.798 , 3%

$39.739 , 69%

$15.216 , 27%

Figure 2. Local/State/ Federal Grant Awards (in millions)

Local Grants

State Grants

Federal Title Grants

Other FederalGrants/Contingency

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The proportionate share of the cost to repay bonded debt is expected to increase over the next five years as the State has placed a moratorium on the reimbursement program for any new debt approved by voters January 1, 2015 and after. Capital Projects Fund The Capital Projects Fund is used to account for State Legislative capital grants and has varied widely from year to year. The District is budgeting for a $2.203 million increase over the current year, consistent with the Board’s pro forma guidance. There were no Legislative grants issued during the 2015 or 2016 sessions and the total of $10 million is included to preserve upper limit spending authority within the fund if any grants are received. Food Service Fund The Food Service Fund is slated to decrease by $1.297 million, or about 5.1 percent. Decreases in meal sales and the anticipated number of meals served, eligible for Federal reimbursement, are salient factors to the decline of Food Service revenue. In accordance with USDA rules, Student Nutrition is currently required to increase the cost of meals next year. The initial planned increase is $0.25 per meal but efforts are being made to increase revenue in order to avoid the Paid Lunch Equity requirement. USDA Regulations at 7 CFR 210.14(e) “require school food authorities (SFAs) participating in the National School Lunch Program to ensure sufficient funds are provided to the nonprofit school food service account for meals served to students not eligible for free or reduced price meals.” The Community Eligibility Provision (CEP) program continued to expand in FY 2016-17 with the addition of six new schools. This brings the total number of

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schools receiving no-cost meals from 30 to 36. The Administration is currently planning to add additional CEP schools next year. Appendix D shows revenue by source and expenditures by organization for the Food Service Fund. More detailed information can be found in the Preliminary Budget for FY 2017-18. Student Activities Fund The Student Activities Fund is used to account for revenues and expenditures generated from student body organizations. For FY 2017-18, no material change is expected from the current year. Appendices Appendix A – FY 2017-18 ASD Budget Summary Booklet Appendix B – General Fund Personnel History Appendix C – Summary of Budget Changes Appendix D – Student Nutrition Summary Appendix E – State Chart of Accounts Function Summary DB/JA/MG/TR/TH/MF/AR Prepared by: Andy Ratliff, Senior Director, OMB Approved by: Jim Anderson, Chief Financial Officer Mike Graham, Chief Academic Officer Tom Roth, Chief Operating Officer Todd Hess, Chief Human Resource Officer Mike Fleckenstein, Chief Information Officer Attachment – FY 2017-18 Preliminary Budget

Anchorage School District

2017-18 Preliminary Budget Handbook

Educating All Students for Success in Life

DRAFTFebruary 6, 2017

Appendix A

The Anchorage School District…educates

48,000students

encompasses

2,000square miles

has more than

130schools & programs

is one of the

100largest districts in the nation

81.786.4

59.6

80.2 79.7

5-year graduation rate4-year graduation rate2015-162014-152004-05

100+ languages spoken at home. The top languages, other than English are: Spanish, Hmong, Filipino, Samoan, and Korean.

Data DashboardAt the request of the Anchorage School Board, the District built a system to bring current student performance data to one easy-to-use location, called the Data Dashboard. “The dashboard should be seen as a flashlight, not a hammer. It will illuminate areas in which we can improve,” said Tam Agosti-Gisler, Anchorage School Board President. These data afford us the opportunity to ask questions and create a plan to move us to where we want to be. It gives school staff the ability to talk about student groups and outcomes with data that haven’t been easily accessible before now. These conversations will help improve academic outcomes for all students.

Dashboards available

• Academic status• 90% attendance

• On track for graduation• Student behavior

View the dashboards at www.asdk12.org/data.

Annual student achievement data is not available for 2015 –16; the State of Alaska did not conduct a summative assessment of students.

Appendix A

2017-18 ASD Preliminary Budget Handbook

| 1Learn more about Destination 2020, how it was created and review data on performance measures at www.asdk12.org/destination2020

Performance90 percent of students will be proficient in language arts and math and will achieve at least one year’s academic growth each year.

Recommendation90 percent of parents will recommend their child’s school to others.

Graduation90 percent of students will graduate high school.

Safety100 percent of students and staff will be safe at school.

AttendanceEvery student will attend school at least 90 percent of the time.

Efficiency100 percent of departments will rank in the top quartile for operational efficiency.

Northern Lights ABC School students pictured will graduate in the year 2020.

ASD GOALS

Appendix A


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Destination 2020 Investments from FY 2017 to FY 2018

Investments D2020 Goals

Measures of Academic Progress (MAP) assessment

Alaska Middle College School startup

4 new Site Based Behavior Support (SBBS) programs

Elementary Instructional Coaches

IT: second year of Apple lease, student technology

Special Education – summer staff & transportation

Capturing Kids’ Hearts – school culture & safety

Proposed ASD employer-sponsored health clinic

Personnel: custodian, summer staff

Project Mgt: ADA construction & PM software

Maintenance & Custodial supplies, summer student hires

Maintenance assumes Student Nutrition support

Warehouse restores support for summer projects

Use of $4M in FY17 fund balance: retain 40 positions

Legend

Performance

Graduation

Attendance

Recommendation

Safety

Efficiency

Appendix A


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State Foundation Formula and Local Taxes

Step 1School Size Adjustment

46,385 51,359 51,359 51,359 51,359 61,631 61,631 62,556 62,556 63,506 63,506 74,374

Step 2District Cost Factors

Step 3Special Needs Factor

Step 4Vocational Ed Funding Factor

Step 5Correspondence

Step 6Intensive Needs

The appropriate formula from the school size factor table

is used to calculate the adjusted ADM for each

school.

The district’s school size adjusted ADM is multiplied by the district cost factor.

BilingualEducation

Special EducationGifted &Talented

VocationalEducation

The district’s previously adjusted ADM is multiplied by the Special Needs factor of 1.20, providing the district

with an additional 20%.

The district’s previously adjusted ADM is now

multiplied by the Career & Technical Education factor of 1.015, providing the district

with an additional 1.5%.

The district’s correspondence count is now added to the previously adjusted ADM

to arrive at the Final Adjusted ADM.

The district’s intensive count is added to

the previously adjusted ADM.

$= $+

+

$

$$

$

$

= $

$

$ $

$$

$$

$$

$

Vocational Education

$

ADM = Average Daily Membership

ASD isBaseline

District adjusted ADM 74,374Base Student Allocation $5,930 Basic need (BSA x ADM) $441,038,532

$40,666,438,940 MOA Property ValuesRequired local effort (property taxes) $(107,766,063) x 2.65 MillsState Reduction for Federal Impact Aid Received (7,406,100) $107,766,063 Total Required Local TaxesState Foundation Revenue 325,866,369 State Quality Schools Grant 1,189,986 Total State Revenue $327,056,355

Required Local Taxes $107,766,063 Additional Allowable Taxes (23% of Basic Need + Quality Schools) 101,712,559Total Allowable Taxes $209,478,622

{

FY 2017-18 Projected State/Local Revenue for ASD

Appendix A


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2016-17 General Fund Budget $560.27 Million

State funding = 59%

Oil Revenue

Local Taxes 37% + Other Revenue 1%

Federal Funding = 3%

General Fund Revenue

General Fund Budget by State Function

InstructionSpecial Education Instruction

Operations and Maintenance of PlantSupport Services - Students

Special Education Support ServicesSchool Administration

School Administration Support ServicesSupport Services - Instruction

Student ActivitiesDistrict Administration

District Administration Support ServicesCommunity Services $470,774

$4,493,660$5,000,257

$5,669,503

$17,774,459$17,959,793

$21,894,145$22,805,053

$26,341,642$79,166,661

$82,437,890$276,256,864

FY 2016 – 17 General Fund Expenditures by Type

Contract

0.5%89.2%Salaries & Benefits

5.3%Utilities/

Building Rent

2.7%Other Purchased

Services

2.3%Supplies & Equipment

Insurance & Other Items

Appendix A


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FY 2017–18 General Fund Expenditures by Type

Contract

0.4%88.9%Salaries & Benefits

5.1%Utilities/

Building Rent

3.1%Other Purchased

Services

2.5%Supplies & Equipment

Insurance & Other Items

State of Alaska($327,464,839)

Local Taxes($209,478,622)

Federal Government($17,291,033)

Other Revenue($9,336,051)

58% 37%

3%2%

Instruction($265,203,032) Special Education($104,947,886)

Support Services($45,879,985)

School Administration($21,194,063)

School Admin. Support Svcs.($18,583,106)

District Admin. and Support($22,586,796)

Operations and Maintenance($79,070,745)Student Activities($5,607,131)

Community Services($497,801)

47.1%

18.6%

8.1%

14.0%

0.1% 1.0%

4.0%3.3%3.8%

FY 2017–18 Preliminary Budget HighlightsRevenueAnchorage schools are primarily funded through the State of Alaska Foundation Funding Formula, local property taxes, and additional Federal revenues coming from Federal Impact Aid and reimbursements for JROTC instructors and Medicaid. Other local revenues include interest earnings, user fees, facility rentals and E-rate, which is a program reimbursing some telecommunications costs. The District is projecting to have 270 fewer students in FY18 which led to a decrease in projected overall revenue. The projected revenue is depicted to the right.

FY 2017–18 General Fund Revenue

FY 2017–18 General Fund ExpendituresExpendituresWith flat revenues and increasing inflationary costs, the District made reductions totaling more than $15.3 million in order to create a preliminary budget which prioritizes student instruction. Nearly 79 percent of the total budget is being placed directly into instructional categories as defined by the Alaska Department of Education and Early Development.

Appendix A


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Budget DevelopmentStudent enrollment, or membership, drives the state’s funding formula. Projected enrollment numbers are used to develop the budget. Enrollment data during the first 20 school days in October is used to develop the Average Daily Membership (ADM); this confirms the State’s revenue for the school year.

Despite rising labor, equipment and supply costs, the District’s revenue has not significantly increased. The following chart depicts ASD’s per-student revenue during the past several years.

ADM Revenue per Student

FY12 48,422 $11,613 FY13 48,493 $11,371 FY14 47,770 $11,410 FY15 47,562 $11,966 FY16 47,756 $11,709 FY17 47,685 $11,754 FY18 47,686 $11,783

$0

$2,000

$4,000

$6,000

$8,000

$10,000

$12,000

FY 2018Preliminary

FY 2017Projected

FY 2016FY 2015FY 2014FY 2013FY 2012

State Revenue per Student (AADM)

Budget AssumptionsThe State’s legislative session is scheduled to end in late April requiring some assumptions to be made in order to develop the budget within required timelines. The budget must be balanced prior to submission to the Anchorage School Board in February and to the Anchorage Assembly no later than the first Monday in March. The following assumptions were used for the preliminary budget:• No increase to the State’s Base Student Allocation

(BSA) at $5,930.• No changes to the State’s Funding Foundation

Formula.• No decrease in State’s portion of ASD’s debt

reimbursement. Last year the Govenor vetoed funding by 25 percent.

• Additional revenue or offsets could be achieved by adding: Alaska Middle College School (AMCS) at approximately $1 million; reprioritizing prior-year encumbered funds to soften personnel cuts ($4 million), and anticipated increased Intensive Needs revenue (Intensive Need student enrollment increased from 828 to 836 in FY18).

Appendix A


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Budget DevelopmentDuring the budget development process, reductions were made in all areas of the District, however no area was eliminated completely. This effort reflects the feedback from

the community budget survey which valued clean and safe schools, class size, and effective and rigorous course offerings.

Valued School Functions Overall Ranking Students Parents Employees Parents &

Employees Community

Clean and Safe Schools and Facilities 1 1 1 2 2 1Class size 2 5 2 1 1 3Effective and rigorous course offerings 3 2 3 3 3 2Counseling services at schools 4 7 7 4 4 4Options and choice in schools and programs 5 4 4 7 6 7Updated computers and information technology 6 6 5 5 5 5Cocurricular activities and sports 7 3 6 8 8 8Library services full time at schools 8 8 8 6 7 6

Response rate 4,592 145 2,477 1,029 841 100% of survey respondents 100% 3.16% 53.94% 22.41% 18.31% 2.18%

Personnel ReductionsNearly 90 percent of the District’s budget is used to pay salaries and benefits for employees. As a result, budget cuts of more than $15 million required a reduction of personnel along with efforts to increase revenue. The pupil-teacher ratio (PTR) staffing formula was adjusted to meet budget goals. The PTR formula divides the total number of students in the school by a ratio (e.g. 1 teacher to 25 students); this determines the total number of teachers allocated per school. In previous years, the

District was able to add supplemental positions, outside the PTR formula, to many schools. This year, the supplemental positions were added back in to the baseline numbers for final staffing allocations. As a result, some schools will see reductions in teaching staff even though the PTR ratio will be lower. A comparison of past and proposed PTRs is depicted below.

School TypeFY 2017 PTR – Grade Level Groupings

K 1 2–3 4–5 6 7–8 9–12Secondary Schools 30.5Middle Schools 27Elementary Schools 21 22 25 26 27 28.25

School TypeFY 2018 PTR – Grade Level Groupings

K 1 2–3 4–5 6 7–8 9–12Secondary Schools 29Middle Schools 27Elementary Schools 21 22 24 25 26 27

Appendix A


8 |

Staffing Levels Reduction from FY 2013 to 2017

Operations and

Maintenance of PlantDistrict Administration

Support ServicesDistrict

AdministrationSchool Administration

Support ServicesSchool

AdministrationSupport Services-

InstructionSupport Services-

StudentsSpecial Education

Support ServicesSpecial Education

InstructionInstruction

-2.4% -3.3%

-6.9%-8.0%

-24.8%

-0.9% -1.1%

-13.8%

-7.0%

-10.5%

Staffing Levels Reduction from FY 2013 to 2017

Added Secretary FTE to Elementary

Schools

Added Instructional Coaches to Elementary

Schools

ASD Staffing OverviewThe District had multiple personnel reductions during the past five years. The chart below depicts prior year reductions, sorted by state function. Support Services and Administration have taken the bulk of the prior year reductions but many

areas (Maintenance, Custodial, Transportation, etc.) are unable to sustain further reductions without affecting the District’s ability to operate and maintain safe schools.

School ReductionsThe following series of charts depict proposed staff allocations, at all grade levels, in order to standardize the number of staff positions at each school. Some schools do have unique

requirements with additional staff and other resources may still be provided as needed.

Number of StudentsLibrarians Nurses Office Administration BPO

FTE<300 1 1 1.5 1

300 to 400 1 1 2 1400 to 500 1 1 2 1500 to 750 1 1 2 1

Changes• Reduced 41.4 FTE for Teachers

Investments• Added 16.81 for Secretaries• Added 48 FTE for Instructional Coaches (Funded by

Title I and IIA)• Added 2.44 FTE for Kindergarten TA (KTA) Pilot

expansion

Appendix A


| 9

Changes• Reduced 31.4 FTE for Teachers• Reduced 4 FTE for Counselors• Reduced 8 FTE for Office Admin• Reduced 7.5 FTE for Security

Investments• Capturing Kids’ Hearts

Elementary SchoolsThe elementary school teacher allocation is being reduced by 41.4 teachers, an average of 0.68 FTE per school. New investments are being made in elementary and consist of additional Secretary FTE as most schools currently aren’t fully staffed to manage the office throughout the entire school

day. Additionally, schools will receive Instructional Coaches, funded by Title I and Title IIA funds, in order to have a dedicated instructional coach for job-embedded professional learning and improved use of data to guide instruction for increased student performance.

Middle SchoolsThe middle school teacher allocation is being reduced by 31.4 teachers, an average of 3.14 FTE per school. Actual reductions per school will vary, with larger schools having slightly higher reductions than smaller schools. Additional reductions for counselors, office administrative and security staff are being standardized across the schools; unique requirements may result in changes to these allocations. Analysis of the community survey indicated that when parents and students referenced “clean and safe schools,” they were most concerned

about the “affect behavior” aspect of safety (e.g. bullying, equal treatment, etc.). ASD is implementing Capturing Kids’ Hearts in FY 2017–18. This program for secondary schools provides professional development for teachers on how to create high-achieving classrooms. This program helps strengthen students’ connectedness to others through enhancing healthy relationships with their teachers and establishing collaborative agreements of acceptable behavior.

Principals Counselors Nurses Office Admin BPO Security

Metric 400:1 300:1 1 per school Principals + 3 1 per school 450:1

Proposed Allocations Difference

School Total

Housed Principals Counselors Nurses Office

Admin BPO Security Principals Counselors Nurses Office Admin BPO Security

Central 527 2.00 2.00 1.00 3.00 1.00 1.00 — — — (1.00) — (1.00)

Clark 1,016 3.00 3.00 1.00 3.00 1.00 4.00 — (1.00) — (1.00) — —

Gruening 590 2.00 2.00 1.00 3.00 1.00 1.00 — — — (1.00) — (1.00)

Hanshew 713 2.00 2.00 1.00 3.00 1.00 2.00 — (1.00) — (1.00) — —

Mears 803 2.00 3.00 1.00 3.00 1.00 2.00 — — — (1.00) — (0.50)

Mirror Lake 670 2.00 2.00 1.00 3.00 1.00 1.00 — — — (1.00) — (1.00)

Romig 762 2.00 2.50 1.00 3.00 1.00 2.00 — — — (1.00) — (1.00)

Wendler 450 2.00 1.60 1.00 3.00 1.00 1.00 — — — (1.00) — (1.00)

Goldenview 710 2.00 2.00 1.00 3.00 1.00 1.50 — (1.00) — (1.00) — (1.00)

Begich 993 3.00 3.00 1.00 3.00 1.00 3.00 — 0.40 — 1.00) — —

Totals = 7,234 22.00 23.10 10.00 30.00 10.00 18.50 — (2.60) — (10.00) — (6.50)

Appendix A


10 |

High SchoolsThe high school teacher allocation is being reduced by 19 teachers; that is an average of 3.38 Full Time Equivalent (FTE) positions per school. Actual reductions per school will vary, with larger schools having slightly higher reductions than smaller schools. Additional reductions or changes for principals, counselors, office admin and security are being standardized across the schools; unique requirements may result in changes to these allocations. ASD will be starting Alaska Middle College School (AMCS) in Eagle River this fall.

It will provide a choice school for students in grades 11-12 to take University of Alaska college courses while simultaneously earning high school credit. ASD is implementing Capturing Kids’ Hearts in FY 2017–18. This program for secondary schools provides professional development for teachers on how to create high-achieving classrooms. This program helps strengthen students’ connectedness to others through enhancing healthy relationships with their teachers and establishing collaborative agreements of acceptable behavior.




School Total

Housed Principals Counselors Nurses Office


Bartlett 1,555 4.00 5.00 1.00 7.00 1.00 3.00 (1.00) — — (1.00) — (1.00)

Chugiak 1,084 3.00 4.00 1.00 6.00 1.00 2.00 (1.00) — — (1.00) — (2.00)

Dimond 1,717 4.00 6.00 1.00 7.00 1.00 4.00 (1.00) — — (1.00) — —

East 2,111 5.00 7.00 1.00 8.00 1.00 5.00 — — — — — —

Service 1,600 4.00 5.00 1.00 7.00 1.00 3.00 (1.00) (1.00) — (1.00) — (1.00)

West 1,854 5.00 6.00 1.00 7.00 1.00 4.00 — 1.00 — — — —

South 1,411 4.00 5.00 1.00 7.00 1.00 3.00 — — — — — (1.00)

Eagle River 908 3.00 3.00 1.00 6.00 1.00 2.00 — — — (1.00) — (1.00)

Totals = 12,240 32.00 41.00 8.00 54.00 8.00 26.00 (4.00) — — (5.00) — (6.00)

Changes• Reduced 4 FTE for Principals• Reduced 19 FTE for Teachers• Reduced 4 FTE for Office Admin• Reduced 6 FTE for Security

Investments• Added 2 FTE for AMCS Teachers• Added 0.5 FTE for AMCS Counselor• Added Capturing Kids’ Hearts

Appendix A


| 11

Alternative SchoolsReductions or increases at alternative schools are not equally dispersed across each school, in this category, as they operate differently from each other. The District is developing a plan

to move Crossroads into the King Career Center in order to reduce costs and increase efficiency.




School Total Housed Principals Counselors Nurses Office


King Career Center 490 2.00 1.00 1.00 4.00 1.00 1.00 — — — (0.50) — —

ASD iSchool 150 — — — 1.00 — — — — — — — —

Polaris K-12 479 1.00 0.60 1.00 2.00 1.00 1.00 — — — — — —

Crossroads 15 — — — — — — — (1.00) — — — —

Save I 182 1.00 1.00 1.00 2.00 1.00 1.00 — — — — — —

Steller 287 1.00 0.60 1.00 2.00 1.00 — — — — — — —

McLaughlin 102 0.34 1.60 — 1.00 — — 0.34 — — — — —Benson SEARCH/SAVE II

271 1.00 1.80 0.50 3.00 1.00 1.00 — — — — — —

AVAIL 76 0.33 — — 0.50 — — (0.17) — — — — —

New Path 21 0.33 — — 0.50 — — (0.17) — — — — —

Totals = 2,073 7.00 6.60 4.50 16.00 5.00 4.00 — (1.00) — (0.50) — —

Changes• Reduced 17.3 FTE for Teachers• Reduced 1 FTE for Counselor

• Reduced 0.5 FTE for Office Admin

Appendix A


12 |

District-level Reductions and ChangesSpecial Education services are provided across the District to eligible students from ages 3-21 who experience disabilities and require specially designed instruction. The reductions to Special Education for FY18 will not disrupt services currently provided at schools. Mt. Iliamna, located on Joint Base Elmendorf Richardson, will be closed at the end of FY17 and new Site-Based Behavior Supports sites will be established at four elementary schools. This will realign services and best practices which are consistent in school districts nationwide.

Other reductions are found in District administration and the English Language Learner (ELL) program. ELL students are unable to communicate fluently or learn effectively in English, often come from non-English-speaking homes or backgrounds, and require specialized or modified instruction during their academic courses. The ELL program has averaged a 3 percent annual increase in students, over the past five years, and nearly 1-in-5 ASD students has qualified for ELL services at some point during their enrollment in the District.

District-level ChangesSpecial Education:

• 1 FTE for Teachers• 2 FTE Open Speech• 4 FTE Teacher Assistants• 1 FTE Educational Interpreter• 1 FTE (TBD)

Mt. Iliamna:

• Principal, Nurse, Admin, BPO/CustodianELL:

• 12.25 FTE TutorsDistrict Executives:

• 3 FTE and associated Admin/Secretaries• Teacher Experts: 0.5 FTE

Appendix A


| 13

What do you value in public education?

Join theconversation

about the school budget

Email

Email the [email protected]

Submit to the online budget comment box available at asdk12.org/budget.Communicate with legislatorsShare a public opinion message with all legislators www.akleg.gov/poms

Email the governor and legislators at [email protected]

Contact individual senators and representatives

SEP. 2016

OCT.

NOV.

DEC.

JAN.

FEB.

MAR.

APR.

MAY 2017

Budget development process for the 2017-18 school year

Budget analysis

Budget development

Pro Forma analysis

Community discussions

Legislative session

Assembly approval

Community testimony

= Community feedback

School board

approval

Pro Forma Projection

Preliminary budget

released

Public testimony

Testify at any Anchorage School Board Meeting. Meetings are generally held at 7 p.m. on the first and third Monday of each month at the ASD Education Center. See the full schedule online at www.asdk12.org/school_board.

Budget Development Process

Appendix A

5530 E. Northern Lights Blvd.Anchorage, AK 99504

907-742-4000www.asdk12.org

Anchorage School Board

Tam Agosti-Gisler, presidentBettye DavisPat Higgins

Starr Marsett

Kameron Perez-VerdiaKathleen Plunkett

Elisa SnellingSuperintendent

Dr. Deena Bishop

Appendix A

Appendix B

General Fund Personnel HistoryFY 2017-18 Preliminary plus 5 years

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018Instruction 2,662.43 2,623.17 2,617.83 2,656.55 2,599.88 2,489.91

Professional/Technical 21.00 21.00 22.00 25.00 25.00 25.00 Teacher Assistants 225.94 218.06 219.83 211.16 212.25 201.69 Elementary Teachers 1,326.61 1,333.61 1,339.95 1,349.45 1,299.55 1,260.86 Secondary Teachers 886.68 887.50 855.75 902.54 900.89 840.47 Special Service Teachers 106.80 94.30 91.80 98.30 98.79 98.89 CTE Teachers 95.40 68.70 85.00 69.10 63.40 63.00 Counselors - 3.50 1.00 -

Special Education Instruction 963.78 906.53 902.08 904.84 928.79 920.26 Professional/Technical 22.00 22.00 22.00 23.00 24.00 23.00 Teacher Assistants 471.94 422.19 422.19 424.69 439.44 434.32 Elementary Teachers 5.00 5.00 5.00 5.00 7.00 7.00 Secondary Teachers 0.50 0.50 0.50 0.50 4.00 3.00 Special Service Teachers 450.34 442.84 446.40 445.15 447.85 446.44 CTE Teachers 14.00 14.00 6.00 6.50 6.50 6.50

Special Education Support Services 241.93 233.68 229.68 228.18 228.30 226.01 Program Directors 5.00 5.00 5.00 5.00 5.00 5.00 Professional/Technical 35.50 35.50 34.00 32.00 32.00 34.25 Clerical 16.88 17.75 13.75 14.75 13.88 13.88 Teacher Assistants 18.35 18.23 18.23 18.23 18.23 17.56 Nurses 2.00 2.00 2.00 1.00 Special Service Teachers 153.20 153.20 152.70 152.70 152.70 149.32 Counselors 13.00 4.00 4.00 3.50 4.50 5.00

Support Services - Students 359.99 336.98 326.64 324.70 331.09 317.37 Program Directors 1.00 1.00 1.00 1.00 1.00 1.00 Professional/Technical 14.50 7.50 7.00 6.00 7.00 7.00 Clerical 2.00 2.00 1.00 1.00 1.00 1.00 Teacher Assistants 16.88 0.75 0.75 Nurses 86.89 86.89 85.00 86.29 87.30 87.30 Secondary Teachers 0.20 0.20 Special Service Teachers 1.00 1.00 1.00 1.00 Counselors 99.80 105.40 96.70 95.30 98.80 95.70 Safety/Security Specialists 65.50 61.00 61.00 61.00 61.00 47.50 Noon Duty Attendants 73.42 73.19 73.94 73.11 73.04 75.92

Appendix B

FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018Support Services - Instruction 206.13 176.63 167.12 158.35 155.26 162.47

Program Directors 11.00 11.00 12.00 13.00 15.30 15.30 Professional/Technical 23.75 18.25 15.24 12.79 13.00 14.70 Clerical 30.38 25.38 23.38 22.38 18.88 16.29 Teacher Assistants 24.50 14.00 14.00 14.69 14.69 14.69 Sr. Curriculum Specialists 8.00 6.00 5.00 5.00 5.00 4.00 Librarians 79.50 79.50 79.50 79.50 78.90 78.50 Elementary Teachers 16.00 11.00 8.00 9.00 8.00 14.00 Secondary Teachers 8.00 10.00 8.00 2.00 1.50 5.00 CTE Teachers 2.00 Counselors 1.50 Maintenance 5.00

School Administration 149.30 151.80 149.00 149.00 148.00 142.49 Principals 149.30 151.80 149.00 149.00 148.00 142.49

School Administration Support Services 247.85 247.85 242.07 243.09 244.03 246.76 Professional/Technical 2.72 2.72 2.20 3.40 4.40 4.20 Clerical 245.13 245.13 239.87 239.69 239.63 242.56

District Administration 32.50 32.00 32.00 32.00 28.00 27.92 School Board 7.00 7.00 7.00 7.00 7.00 7.00 Superintendent 1.00 1.00 1.00 1.00 1.00 1.00 Chief Academic Officer 1.00 1.00 1.00 1.00 1.00 1.00 Chief Operating Officer 1.00 1.00 1.00 1.00 1.00 1.00 Program Directors 3.00 3.00 4.00 4.00 3.00 3.25 Professional/Technical 13.50 13.00 12.00 12.00 9.00 9.00 Clerical 6.00 6.00 6.00 6.00 6.00 5.67

District Administration Support Services 195.95 191.95 179.50 181.20 182.20 184.00 Program Directors 13.00 12.00 12.00 13.00 14.70 13.70 Professional/Technical 130.45 128.95 118.00 119.70 119.00 120.80 Clerical 36.50 32.00 30.50 29.50 29.50 30.50 Maintenance 16.00 19.00 19.00 19.00 19.00 19.00

Operations and Maintenance of Plant 552.90 507.60 498.60 495.80 494.60 500.13 Program Directors 2.80 1.00 2.00 2.00 2.00 4.00 Professional/Technical 11.50 11.50 11.50 11.50 11.30 10.83 Clerical 8.30 6.30 6.30 6.50 6.50 6.50 Custodian Security Supervisor 10.00 10.00 10.00 10.00 10.00 10.00 Custodians 367.30 330.80 330.80 331.80 332.80 333.80 Maintenance 153.00 148.00 138.00 134.00 132.00 135.00

Community Services 4.00 4.00 4.00 4.00 4.00 4.00 Program Directors 1.00 1.00 1.00 1.00 1.00 1.00 Clerical 3.00 3.00 3.00 3.00 3.00 3.00

Grand Total 5,616.74 5,412.17 5,348.50 5,377.70 5,344.15 5,221.32

Appendix C

Anchorage School DistrictSummary of FTE and Significant Discretionary Budget ChangesGeneral Fund FY 2017-18

Instruction Total Cost FTETeachers allocations (9.941)$ (99.41) Teacher assistants (0.718) (10.56) Reduce elementary unallocated funds for noon-duty pilot (0.166) - Alaska Middle College services 0.700 - English Language Learners summer school 0.126 - CTE transportation and added duty (0.313) - Lease for new teacher computers 0.983 -

Special Education InstructionTeacher assistants (0.328) (5.12) Teachers (0.241) (2.41) Nurse (Mt. Iliamna closure) (0.100) (1.00) Other professionals (0.205) (2.00) Summer school transportation 0.077 - Psychology internships to aid in recruiting 0.127 -

Special Education Support ServicesTeachers (0.338) (3.38) Counselors 0.050 0.50 Teacher assistants (0.043) (0.67) Other professionals 0.325 3.25

Support Services - StudentsCounselors (0.310) (3.10) Safety/security specialists (0.907) (13.50) Expand kindergarten teacher assistant/noon-duty pilot program 0.089 2.88

Support Services - InstructionAssistant Superintendent of Support Services (0.162) (1.00) Director of Instructional Performance and Evaluation (0.155) (1.00) Clerical (0.192) (2.59) Other professionals 0.318 2.70 Teacher experts (from Title IIA) 0.950 9.50 Librarians (budget adjustment only) (0.040) (0.40) Increase use of MAP testing 0.233 - PLD added duty and Capturing Kids Hearts contract (from Title IIA) 1.426 -

Appendix C

School Administration Total Cost FTEPrincipals (4 sec. AP, 1 Mt. Iliamna, .51 charter schools) (0.744)$ (5.51)

School Administration Support ServicesElementary secretaries 1.251 16.81 Secondary secretaries (0.685) (12.50) Other school based admin (0.107) (1.58)

District AdministrationEvaluation staff 0.003 (0.08) Testing Coordinators (from Title IIA) 0.130 1.00 Data Coordinator (moved to District admin support) (0.113) (1.00)

District Administration Support ServicesEmergency Preparedness staff (moved to Ops and Maintenance) (0.311) (2.00) Energy Conservation Manager (moved from Ops and Maintenance) 0.106 0.80 Data Coordinator (moved from District admin) 0.113 1.00 Benefits Specialist 0.096 1.00 Clerical (budget correction only) 0.088 1.00 Classroom and administration technology 0.100 - Software cost increases 0.419 - ADA compliance and construction management software 0.303 - Warehouse summer work 0.073 -

Operations and Maintenance of PlantCustodians/BPO 0.066 1.00 Emergency Preparedness (moved from District Admin) 0.311 2.00 Streamline supervision of Student Nutrition Maintenance employees 0.322 3.00 Reimbursements from Student Nutrition for maintenance work (0.240) - Energy Conservation Manager (moved from Ops and Maintenance) (0.106) (0.80) Recycling coordinator 0.032 0.33 Custodial supplies 0.100 - Custodial extra help 0.127 - Maintenance supplies 0.091 - Maintenance contracted services 0.082 -

Total General Fund FTE and Discretionary Budget Changes (7.248)$ (122.84)

Appendix D

REVENUES BY SOURCE

2015-2016 2016-2017 2017-2018Actuals Revised Preliminary $ %

Local SourcesSales 2,163,981$ 2,398,079$ 2,044,321$ (353,758)$ -14.8%

Total Local 2,163,981 2,398,079 2,044,321 (353,758)

State Sources Supplemental State Funding, PERS/TERS 363,749 - - - 0.0%Nutritional Alaska Foods Grant 76,168 263,558 250,000 (13,558) -5.1%

Total State 439,917 263,558 250,000 (13,558) -5.1%

Federal SourcesReimbursements for Meals 17,999,096 21,276,661 20,475,582 (801,079) -3.8%Fresh Fruit and Vegetable Grant 568,017 679,150 549,977 (129,173) -19.0%USDA Commodities 534,492 900,000 900,000 - 0.0%

Total Federal 19,101,605 22,855,811 21,925,559 (930,252) -4.1%

Total Revenue 21,705,503$ 25,517,448$ 24,219,880$ (1,297,568)$ -5.1%

EXPENDITURES BY ORGANIZATION

Food Service Administration (6639) 2,006,694$ 2,946,121$ 2,331,911$ (614,210)$ -20.8%

Food Service Center (6640) 3,867,841 4,466,771 4,312,308 (154,463) -3.5%

Elementary Kitchens (6641) 6,756,688 7,942,074 7,457,733 (484,341) -6.1%

Middle School Kitchens (6642) 3,319,776 3,511,092 3,617,527 106,435 3.0%

High School Kitchens (6643) 3,618,013 4,143,624 3,975,766 (167,858) -4.1%

Food Service Delivery (6644) 1,896,052 1,887,766 1,791,635 (96,131) -5.1%

Student Nutrition Grants (6650) 644,184 620,000 733,000 113,000 18.2%

TOTAL 22,109,248$ 25,517,448$ 24,219,880$ (1,297,568)$ -5.1%

The Food Service Fund is to account for the operations of the school district's Student Nutrition Program. Financing is providedby user fees and proceeds received under the National School Lunch and Breakfast Programs and state and federal grants.

Anchorage School DistrictFiscal Year 2017-2018

STUDENT NUTRITION DEPARTMENTSFOOD SERVICE FUND

FY 18 Prelim vs FY 17 Budget

Appendix E – State COA Function Summary

State Chart of Accounts – Function Summary

100 - InstructionInstruction includes the educational activities directly involving the interaction between teachers and students. Included here are the certificated classroom teachers or other certificated personnel who are performing as classroom teacher and classroom aides or classroom assistants who directly assist in the instructional process.

200 - Special Education InstructionSpecial education instruction includes the educational activities directly involving the interaction between teachers and special education students in the classroom or other facility. Included here are the certificated special education teachers or other certificated personnel who are performing as the special education teacher and classroom aides or classroom assistants who directly assist in the special education instructional process.

220 - Special Education Support ServicesSpecial education support services - students includes educational activities designed to assess and improve the well being of special education students. Included here is the special education director/coordinator/manager. Also included are the costs of such activities as special education guidance, health services, social work, psychological services, speech pathology services, audiology services, and physical therapy services provided to students as the result of an Individualized Education Program (IEP).

300 - Support Services - StudentsSupport services - students includes the activities designed to assess and improve the well being and health of students and to supplement the instruction process. Included here are guidance services, health services, attendance and social work services and boarding home costs.350 - Support Services - InstructionSupport services - instruction includes those activities that assist instructional staff with the content and process of providing learning experiences for students. Included are improvement of instructional services (curriculum development and techniques of instruction), library services, audiovisual services, and inservice training. Included here are the costs of nonteaching director/coordinator/managers who are specifically trained and directly assigned to instructional programs and librarians and library aides.

400 - School AdministrationSchool administration includes the activities of overall management, direction and leadership of a school. This includes general supervision of the school, evaluation of school staff members, assignment of duties to staff members, and coordination of school instructional activities. Included here are certificated school administration staff including principals and head teachers while not in the classroom teaching.450 - School Administration Support ServicesSchool administration support services includes the activities that support School Administration, function 400 in the overall management of a school. Included here are the noncertificated school administration staff including secretaries and clerks.

510 - District AdministrationDistrict administration includes the activities of broad overall district-wide executive and general administration of the school district. This includes the office of the superintendent; activities of the elected school board and any expenditures for lobbyists; public relations and information services; and any district-wide planning, research, development and evaluation activities.

550 - District Administration Support ServicesActivities of managing and conducting general administrative services of the school district including accounting, payroll and budgeting, purchasing, recruiting and placement, statistical manipulation and reporting, and data processing.600 - Operations and Maintenance of PlantActivities of keeping buildings open and ready for use, equipment in an effective state of repair and grounds keeping. This includes the director/coordinator/manager of operations, janitors, and custodial staff.

780 - Community ServicesActivities provided by a school or school district for purposes of relating to the community as a whole or some segment of the community not directly related to providing education for students.

anchorage, alaska asd memorandum #131 (2016 …...pro forma. 5 • it – $6.3 million •...

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