fulton county schools fy10 budget april 14, 2009 board work session
TRANSCRIPT
Fulton County SchoolsFY10 Budget
April 14, 2009
Board Work Session
Summary of FY10 Budget Process
Superintendent and central staff met with principals to review proposed budget cutsPrincipals worked with superintendent at administrative staff meetings to prioritize potential budget cutsSuperintendent met with Teacher Advisory Council, Superintendent’s Community Council, Superintendent’s Parent Council, to share process and gather inputBoard adopted class size changes for FY10 planning purposesSuperintendent communicated initial budget changes in communications to all staff
Budget Calendar Updates
March 19, 2009 4:30 – Dunwoody Springs • Red Book Presentation
April 14, 2009 1:30 – Admin. Center• Blue Book (General Fund) Presentation
April 23, 2009 3:30- Dunwoody Springs• Q&A Blue Book
Public Hearing #1 on Budget : 4:30 p.m.
Salary Hearing #1: 6:00 p.m.
Budget Calendar UpdatesMay 12, 2009 2:00 p.m. Admin. Center• Work session on Budget ( if needed)• 4:30 p.m. : Salary Hearing #2• 6:00 p.m. : Public Budge Hearing #2
May 21, 2009: ( Dunwoody Springs)• Work session on Budget if needed• FY2010 Tentative Budget and Tentative Millage
Rate Adoption
June 9, 2009 (Administrative Center)– Final Budget Adoption
Budget Calendar Updates
Millage rate time line:• “Option A”
– June 9, 2009 11:00 am : Public Hearing #1 – Administrative Center
– June 9, 2009 7:00 pm : Public Hearing #2 – Administrative Center
– June 18, 2009 6:00 pm : Public Hearing #3 – Dunwoody Springs Charter
– June 18, 2009 7:00 pm Adopt Millage Rates
Budget Calendar Updates
Millage rate time line:• “Option B”
– June 18, 2009 11:00 am : Public Hearing #1 – Dunwoody Springs Charter
– June 18, 2009 6:00 pm : Public Hearing #2 – Dunwoody Springs Charter
– July 9, 2009 6:00 pm : Public Hearing #3 – Administrative Center
– July 9, 2009 6:30 pm Adopt Millage Rates Administrative Center
Change in Total Budget FY09 to FY2010
in $millions
FY2009 (amended mid-
year)
FY2010 $ Change %Change
General $839.1 $845.3 $6.2 .7%
Special Revenue
$53.9 $51.1 (2.8) (5.2)%
Debt Service
$42.1 $24.5 $(17.6) (41.8)%
School Nutrition
$43.1 $42.3 $(0.8) (1.9)%
Total $978.2 $963.2 $(15.0) (1.5)%
Total Revenue (excludes Capital)
Where Does Fulton County School's Funding (All Funds) Come From?
Local Revenue 62.0%
State Revenue29.9%
Federal Revenue
8.1%
Total Expenditures (excludes Capital)
2.54%
4.39%
5.31%
87.76%
Special Revenue Fund
General Fund
School Nutrition Service Fund
Debt ServiceFund
General FundFY2008 Actual
FY2009 Original
FY2009 (amended in April)
FY2010 Proposed
Beg Balance $133.0 $106.2 $111.9 $83.6
Revenue 794.2 857.4 789.1 847.5
Expenditures 820.9 857.4 817.4 845.4
Ending Balance
$106.2 $106.2 $83.6 $85.6
Per Student $9,546 $9,710 $9,257 $9,374
General Fund Revenue
65%
32%
1% 2%
Taxes
State
Other Local
Federal
Revenue AssumptionsMinimal digest growthAny growth due to increased assessments will be offset by appropriate roll backHigher than normal “prior year” collections due to delay in FY09 from temporary collection order.75 mill moved from excess debt service Interest rates remain at their current low levels
Revenue AssumptionsQBE includes projected student growth of approximately 2,000 Five mill share will decline slightly due to law to maintain 80/20 split statewideAusterity reductions will grow to $23 millionTeacher gift card revenue originally included was eliminated in final budget recommendationGraduation Coach grant rolled into QBENursing grant reduced by 3 %$12.8 million of federal stimulus funds
General Fund State QBE Revenue
(in $millions) FY2007 FY2008 FY2009 FY2010
FTE $377.1 $404.7 $412.1 $437.0
Five-Mill (130.1) (137.1) (149.0) (148.5)
Austerity ( 8.1) (6.9) (16.2) (23.0)
Nursing Grant 1.4 1.4 1.4 1.3
Transportation 6.2 6.4 6.3 6.0
Net State $246.5 $268.4 $254.7 $272.8
Per FTE $2,966.06 $3,138.29 $2,912.95 $3,040.93
Austerity Reductions
FY03 $6,100,110
FY04 $12,824,008
FY05 $15,059,439
FY06 $15,059,303
FY07 $8,124,205
FY08 $6,939,915
FY09 $16,153,693
FY10 Est. $23,001,584
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$103,262,257
Five Mill Share History
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
FY
88F
Y89
FY
90F
Y91
FY
92F
Y93
FY
94F
Y95
FY
96F
Y97
FY
98F
Y99
FY
00F
Y01
FY
02F
Y03
FY
04F
Y05
FY
06F
Y07
FY
08F
Y09
FY
10 e
st.
Five Mill Share History
FY98FY99FY00FY01FY02FY03FY04FY05FY06FY07FY08FY09FY10 est.
Local Fair Share Tax History
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
FY88 $ 28,691,111FY89 $ 34,100,929FY90 $ 38,098,333FY91 $ 41,951,163FY92 $ 47,897,000FY93 $ 47,864,544FY94 $ 47,995,662FY95 $ 53,790,440FY96 $ 54,000,000FY97 $ 53,264,900FY98 $ 55,050,097FY99 $ 68,902,433FY00 $ 72,639,716FY01 $ 80,676,953FY02 $ 91,814,395FY03 $103,502,568FY04 $114,109,045FY05 $114,856,875FY06 $119,837,263FY07 $130,068,762FY08 $137,142,161FY09 $148,954,056FY10 $148,484,365
Five Mill Buy InFulton County Schools
Local Fair Share Comparisons(Amounts Expressed In Millions)
$137
.1
$149
.0
$101
.9
$107
.4
$112
.4
$120
.1
$111
.4
$100
.8 $128
.4
$139
.2
$121
.6
$130
.6
$139
.0
$151
.0
$96.
0
$105
.5
$108
.6
$119
.2
$130
.1
$119
.8
0
20
40
60
80
100
120
140
160
FY2006 FY2007 FY2008 FY2009
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
3.24
Five Mill Share Comparison
35.08%
23.81%24.86%
18.12%
46.54%
18.46%
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
Fulton DeKalb Cobb Gwinnett Atlanta PublicSchools
State Average
Local Fair Share AnalysisMetro-Atlanta Schools Districts
Sales Ratio Comparison Sales Ratio Study
Property Tax Assessment Level Comparison
Cla
yton
Fay
ette
D
eKal
bC
obb
Gw
inne
tt
Ful
ton Ful
ton
Cla
yton
Cla
yton
Cla
yton
Cla
yton
Cla
yton
Fay
ette
Fay
ette
Fay
ette
Fay
ette
Fay
ette
DeK
alb
DeK
alb
DeK
alb
DeK
alb
DeK
alb
Cob
b
Cob
b
Cob
b
Cob
b
Cob
b
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Ful
ton
Ful
ton
Ful
ton
Ful
ton
34.50
35.00
35.50
36.00
36.50
37.00
37.50
38.00
38.50
39.00
39.50
2002 2003 2004 2005 2006 2007
Digest Value per StudentAnalysis Of Average Digest (Gross Value) Per Student
$488,016
$220,208
$287,493
$250,979
$369,292
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
Tax Digest (Net) Per StudentAnalysis Of The Average Digest (Net Value) Per Student
$220,522$200,680
$485,705
$236,321
$351,878
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
Tax RevenueTax Yr 2005 2006 2007 2008
(advertised)2008
(projected)
Gross Digest
$25,347 $27,553 $30,535 $34,520 $32,797
Net Digest
$24,087 $26,200 $29,139 $33,246 $31,323
M&O Rate
17.825 17.825 16.903 16.403 16.403
Net Levy $429 $467 $493 $545 $514
Budget $416.6 $447.5 $486.4 $515.9 $480.5
Actual $420.0 $452.5 $466.5 465.0
Expenditures by Function Expenditures Summary by Function
(*) The percentage breakdown of expenditures by function for Instructional Services is as follow: Fct. 1000 - Instruction, 64.2%; Fct. 2100 - Pupil Services, 3.8%; Fct. 2210 - Improvement of Instructional Services, 2.2%, and Fct. 2220 - Educational Media Services, 1.6%.
Note: Figures are rounded up to the tenth decimal place.
Direct Instruction71.8%
$605,964,212
Maintenance & Operation of Plant Services
9.1%$76,702,831
Student Transportation Services
5.4%$45,739,251
School Administration
6.3%$53,286,170
Support Services -Central1.7%
$14,059,378
Transfers to Other Funds1.7%
$15,500,322
Administration2.3%
$18,967,997
Other Support Svcs1.7%
$15,179,028
Total Proposed Expenditures: $845,399,189
Where does the money go?
Expenditure Categories
15%
85%
Non-Personnel
Personnel
Expenditures (increases)
Fund positions and facility cost associated with opening 5 new schools: $10 millionFund teaching positions for approximately 2,000 additional students at increased class size: $5 millionIncrease to Teachers’ Retirement percentage paid by Board: $3.2 million (9.28% to 9.74%)Fund textbooks for growth: $3.4 millionContinue funding nurses and clinic workers with reduced state funding Non state funded graduation coaches: $633,422
Expenditures (decreases)
Increase class size by 1 at K-8 and 2 at 9-12: $10.8 millionElem. art, music and p.e. allocated based on increased class sizes: $1.7 millionUndistributed position : $3.2 millionCustodial allocations (23,000 to 25,000 sq.ft.) : $2 millionDental premium increase to employee ($15 per month): $2 millionReduction in employee work days: $8.4 million10% reduction in substitute pay
Expenditure (decreases)
Close Connected Academy: $375,000
Fund EIP positions only if earned: $980,000
Two year phase of reduction to pre-k resource coordinator pay level: $200,000
Implement social security alternative for subs and other part-time : $1 million
Eliminate attendance incentive: $48,000
Expenditure (decreases)Decrease per pupil allocation from $111.88 to $90: $2 million
Revise charter school funding: $2.5 million
Eliminate 11 central positions: $1 million
Freeze vacant central positions : $2.3 million
Cut general fund professional learning: $1.4 million
Reduce building maintenance : $1.5 million
Reduce media materials for schools: $165,500
Fund Balance
The budget is built with the goal of having no less than 1.2 months of operating reserves budgeted.
Class Size ChangesGeneral Ed.
Grade Level
FY2009
State Max. Per
Individual Class
FY2010 Proposed
State Max. Per
Individual Class
FY2009 FCSS
Max. Per
Individual Class
FY2010 FCSS
Proposed Max.
Per Individual Class
Kindergarten
With IP
20 22 19 20
Grade 1
Grade 2
Grade 3
21
21
21
23
23
23
20
20
20
21
21
21
Grade 4
Grade 5
28
28
30
30
27
27
28
28
Grades 6-8 (Includes IDT
+ Connect.)
28 30 27 28
Grades 9-12 32 32 27 29
Salary Schedules/Calendars- recommendationsThis budget recommendation includes a
reduction in days from 190 to 180 for
Clinic assistants
Media paraprofessionals
Family service workers
Instructional paraprofessionals
School liaisons
School nurses
Salary Schedules/Calendars- recommendations
School nutrition program workers from 193 to 184 days
Bus drivers : 187 days to 186 days
School data clerks and school nutrition training specialists : 220 to 210 days
Asst. principals and personnel investigators:
240 days to 220 days
Salary Schedules/Calendars- recommendations
All of the following are recommended to work 190 days (all currently 205 days)• Counselors • Data support specialists (Title I)• Elementary CST’s• Graduation coaches• School psychologists• School resource officers• School social workers• Work-based learning administrators
Salary Schedules/Calendars- recommendations
All of the following are recommended to work 190 days (all currently 205 days)• Counselors • Data support specialists (Title I)• Elementary CST’s• Graduation coaches• School psychologists• School resource officers• School social workers• Work-based learning administrators
Salary Schedules/Calendars- recommendations
All of the following are recommended to work 235 days (all currently 240 days)• Administrative/professional
• Central office classified
• Custodians
• Maintenance
• Principals
• Professional assistants (12 months)
• Transportation mechanics
• Warehouse staff
Salary Schedules/Calendars- recommendations
All of the following are recommended to continue on current work day schedule:• Classroom teachers
• Instructional support teachers (IST)
• Media specialists
• Professional assistants (190 day )
• School technology specialists
• School nutrition program managers
Salary Schedules/Calendars- recommendations
All employees will move up on the appropriate salary schedule for earned step
Salary schedules will shift so that step reflects no increase
Public hearings as required have been scheduled
Competitive rankingsPosition FY2009 Metro
RankFY2010 Metro Rank
H.S. Principal 4 4
M.S. Principal 4 4
E.S. Principal 4 4
H.S. Asst. Principal
2 3
M.S. Asst. Principal
1 2
E.S. Asst. Principal
1 3
Competitive rankingsPosition – Teacher T-4 Beginning
FY2009 FY2010
Atlanta $44,312 $44,312
DeKalb $42,144 $42,144
Cherokee $41,500 $41,500
Clayton $40,624 $40,624
Forsyth $39,672 $39,672
Fulton $40,224 $39,132
Gwinnett $38,895 $38,895
Salary and Benefit Budget
FY2010 General Fund Budget :
• 85% in personnel
• $718.9 million
Tax rate recommendationGeneral fund built with transfer of .75 from debt service to M&O (rates will be adjusted once reassessment data received)
FY2009 FY2010
M&O 16.403 17.153
Debt 1.099 .349
Total 17.502 17.502
Millage Rate History Fiscal Year
1997 2002 2006 2009
Maintenance and Operations
19.260 18.260 17.825 16.403
Debt Service 2.00 .760 .282 1.099
Total 21.260 19.020 18.107 17.502
Total Millage Rate Comparisons
3.4
0
10
20
DeKalb 22.480 22.230 21.980 21.980 22.980 22.980 22.980 22.980 22.900 22.900 $25.0M
Gwinnett 19.750 19.170 20.420 20.300 20.300 20.300 20.550 20.550 20.550 20.550 $29.9M
Cobb 19.050 19.050 20.050 19.900 19.900 19.900 19.900 19.000 18.900 18.900 $25.0M
Fulton 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.520 $29.5M
Atlanta 25.930 24.800 22.060 21.784 21.569 20.524 20.524 22.703 22.703 21.694 $23.8M
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 Approx.
Value of 1 Mill
Tax Digest Growth
56%
44%
53%
47%
64%
36%
21%
79%
52%
48%
61%
39%
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
2003 2004 2005 2006 2007 2008
Property Tax Digest History And TrendReassessments vs. Real Growth
Reassessments Real Grow th
Enrollment vs. FTE
55,000
60,000
65,000
70,000
75,000
80,000
85,000
90,000
95,000
100,000
Enrollment FTE
Enrollment 67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903
FTE 64,837 67,659 68,689 70,362 72,142 74,756 79,197 83,111 85,526 87,429 89,352 90,782 92,416 94,080
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
Budget – Future
$500$550$600$650$700$750$800$850$900$950
$1,000
Revenues Exp with TRS Exp without TRS
Cost Per Student
Cost Per Student Analysis
5,000
7,000
9,000
11,000
13,000
15,000
FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.
Atlanta City Schools Fulton County DeKalb County Cobb County Gw innett County Wake County
Cost /student – Graduation Rate
Fulton County
Cobb County
Wake County, NC
DeKalb County
Gwinnett County
Atlanta City Schools
2,600
5,600
8,600
11,600
14,600
50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Green Zone
Red Zone
Orange Zone
Yellow Zone
Cost/Student – SAT Scores
Fulton County
DeKalb County Cobb County
Gw innett CountyWake County
Atlanta City Schools
$2,600
$5,600
$8,600
$11,600
$14,600
1200 1300 1400 1500 1600 1700 1800
SAT Scores
Effectiveness (Outcome)
HighLow
Effi
cien
cy (
Inpu
t)
Cos
t Per
Stu
dent
Yellow Zone
Green Zone
Red Zone
Orange Zone
Cost Per Student Comparison
Cost Per Student ComparisonFY03 - FY09
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.
Atlanta City Schools Fulton County DeKalb County Cobb County Gw innett County Wake County
7.10
Cost per Student Comparison
$13,493
$9,710 $8,962 $8,883 $8,408 $8,470
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
Atlanta CitySchools
FultonCounty
DeKalbCounty
Cobb County GwinnettCounty
WakeCounty
FY09 Est. Cost Per Student Comparison
7.9
NEXT STEPS
Please submit questions on “Blue Book” to
Dr. Loe by 20th.
Answers to all questions will be summarized and presented at budget work session on April 23 at 3:30.
Thank you!