Transcript Document

Pinellas County Schools
School Improvement Budget
Presented by:
Cathy Davidson, Budget Specialist
Budget Process
Budget Process
begins
FTE counts
Budget Review meetings
Publish
Annual
Budget
Summary
Budget
requests
received
Budget
approved
Public
Hearings
School Board
workshops
Staffing
allocations
to schools
New fiscal year begins
Budget Steering Committee
meets
Discretionary & SIP
allocated
DO
PLAN
How will we communicate the plan?
How will we gain support and buy it?
How will improvement be communicated?
What are we improving?
Why do we need to improve it?
Who are the customers?
What are their requirements?
Do these requirements align to PCS objectives?
How will improvement be made visible?
Who will collect the data?
How will they collect the data?
How will the data be made readily accessible?
What is the current process?
When, where and to whom will the data be
reported?
What are root causes of problems?
What are the results?
What are best practices?
How do they compare to past results?
How will we know if we’re getting better?
What worked and didn’t work?
What are current and past performance levels?
What could we do better?
What is the improvement target?
What changes should we make?
What needs to be done to make the improvement?
How can we standardize the improvements?
Who should we share this information with?
What changes should be included in a plan for
improvement?
Who else will benefit from this knowledge?
What behaviors should be reinforced?
What results should be celebrated and how?
How will we address lack of improvement?
How will new knowledge be managed?
ACT
STUDY
Who’s Who in Budget
Budget and Resource Allocation
Lynn Owens
Budget Assistant II
Phone 588 - 6175
Julie Neugebauer
Financial Reporting Analyst
Phone 588 - 6191
Carmen Kizer
Financial Reporting Analyst
Phone 588-6176
Lori Seery
Position Control Coordinator
Phone 588 - 6177
School Budgets
Telephone Budgets
School Improvement
Instructional Materials Cat.
Public School Technology Cat.
Fla Sch Recognition
Conducts/assists Budget training
Salary projections
Budget Plans
Carryforwards
Departmental Budget Review
Remaining Balances
Negatives
Misc Financial Reporting
Financial Reporting
State FTE Database Reports
Assist with FTE Training
Coordinate with MIS re FTE
Analyze Class Size Reporting
Position Control
Monitors the changes in Staffing
Works with Levels to ensure
accurate distribution of Units
Assists Budget Training
Additional Duty Approval
Suzan Mercer
FTE Assistant
Phone 588 - 6545
Susanne Merz
FTE Specialist
Phone 588 - 6462
Jackie Kline
FTE Assistant
Phone 588 - 6492
Charlene Leigh
FTE Assistant
586-1818 ext. 3068
Assist with FTE Surveys
Assist workshop training
Assist FTE Bulletins
Assists Sec. and Centers Data Prep Clerks
Assists with ESE
Monitors and reports on
McKay Scholarships
Assists with Amendments
Assists with Workshop Training
Assist with FTE Surveys
Assist with FTE Surveys
Prepares FTE Workshop Materials
Assist workshop training
Assist workshop training
Manage FTE Surveys with state
Assist FTE Bulletins
Assist FTE Bulletins
Assists with Audits
Assists Elem Data Prep Clerks
Assists Elem Data Prep Clerks
Charter Schools
Prepares Preliminary reports for
Prepares Preliminary reports for
Update State Reporting Handbook
Internal Distribution
Internal Distribution
Provides School help
Maintains Workshop Registrations Maintains Workshop Registrations
Assists Elem Data Prep Clerks
Assists with Amendments
Assists with Amendments
Assists with Amendments
Cathy Davidson
Budget Specialist
Phone 588 - 6178
Doug Forth
Asst. Superintendent
Phone 588 - 6483
All Budget Issues
FTE Surveys
FTE Audit
All Departmental Issues
What Is FTE and Why ?
FTE is how students are
counted for State funding. If a
student is present during
“Date Certain”. The date
designated by the state on
which to count the students.
It happens two times a year
for funding.
Feb.
count
Oct.
count
(.5)
+
(.5)
FTE Counts
 FTE
IS GENERATED BY...
Counting Students by Grade and Program
Reporting Data to State at Required Times
(Survey Periods)
1
2
5
3
 Survey 6 -- September
 Survey
9
2 -- October
 Survey 9 -- December (Delinquent and
Homeless)
 Survey 3 -- February
 Survey 4 -- June
 Survey 1 -- July
 Survey 5 -- August (End of Year Data)
4
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Program
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101
102
103
111
112
113
130
254
255
300
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Description
Basic Ed (KG-3)
Basic Ed (4-8)
Basic Ed (9-12)
Basic PK-3 w/ ESE Services
Basic 4-8 w/ ESE Services
Basic 9-12 w/ ESE Services
ESOL
ESE Support Level 4
ESE Support Level 5
Vocational (9-12)
Cost Factor
1.074
1.000
1.033
1.074
1.000
1.033
1.124
3.520
4.854
1.050
1 UFTE
WFTE
x
x
Cost
Factor
Base
Student
Allocation
(3,630.62)
=
1 WFTE
x
District
Cost
Differential
(1.0041)
FT026 - P
1234 ABC ELEMENTARY
FTE PROGRAM 2008/09
2008/2009
2009/2010
2009/2010
TOTAL
PROGRAM
PROJECTED
COST
PROJECTED
FTE
PERCENT
ENROLLMENT
FACTOR
TOTAL WFTE
RATE
AMOUNT
444
101
257.06
56.90%
252.64
1.074
271.33
23.78
6,452.32
102
114
25.23%
112.04
1.000
112.04
23.78
2,664.29
111
39.21
8.68%
38.54
1.033
39.81
23.78
946.62
112
40.04
8.86%
39.35
1.000
39.35
23.78
935.78
130
0.96
0.21%
0.94
1.124
1.06
23.78
25.22
254
0.5
0.11%
0.49
3.520
1.73
23.78
41.13
451.77
444.00
ESE Guarantee:
Gifted Adjustment:
SCHOOL IMPROVEMENT BUDGET
Proposed UFTE x $5: =
10% Holdback:
2,220.00
222.00
1,998.00
(120.00)
FTE Base:
12,540.36
Base Rate:
1,286.00
School Mileage:
178
Proposed 2009/2010 FTE: 14,004.36
10 % Holdback
Proposed Budget:
1,595.00
Telephone
2009/2010 Proposed Budget
(1,400.44)
-276
12,327.93
The History of School Improvement
Pinellas County School Board
implemented school based budgeting,
allowing for increased flexibility in the use
of school funds
 Each school received from the state an
allocation of $10 per UFTE.
 This money was to be used in the
development, implementation and
evaluation of the school improvement
objectives

The Uses of School Improvement
The School Advisory Council (SAC)
should ensure that the use of SIP funds is
aligned to the highest priorities of the
school listed in the School Improvement
Plan
 Some uses include

◦ Conducting needs assessments
◦ Developing the plans
The Uses of School Improvement

Some uses include (Con’t)
◦
◦
◦
◦

Training activities
Parental involvement
Implementation
Release time for staff participation
Florida Statutes, State Board of Education
rules and school board policies and other
district guidelines govern the use of the
funds.
The Uses of School Improvement
◦ Any unused dollars can be carried forward
over to the school improvement budget for
use in the following years, although the intent
is to use in in the year for which it was
allocated.
School Improvement
Budget Process:
Proposed - May
Final – January
Based on the October FTE count.This uses the current
school year population to create the budget for the current
year.
Formula
 School Improvement: $5 per unweighted
FTE
School Improvement
 Last
year the amount funded by
the state was $5 per
unweighted FTE
School Improvement
 During
this years Legislative session
the amount funded by the state was
zero but the district provided the $5
per unweighted FTE for the schools
 Project
1110
 Subproject 4201
 The
SAC shall be involved in the
development and approval of
expenditures of school improvement
funds. The secret to a successful plan is
to keep it general and do not define
activities so specific that plan
amendments need to be done when a
proving a particular use of the money.
Questions about Certain Uses of
the School Improvement Money
Red Book is the best source of
information
 The Supplies vs. Equipment section of
Redbook is an invaluable source

‘Red Book’ – A Department of
Education Publication
Creates standardized reporting across
all districts
 Provides Florida School Districts with
a uniform chart of accounts for
budgeting and financial reporting.
 Establishes a comprehensive and
uniform structure for reporting
education fiscal data.

21
Classification Supplies vs. Equipment
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APPENDIX A

SUPPLIES AND EQUIPMENT

In this section criteria are provided for the solution of the ever-present problem in financial
accounting

distinguishing between supplies and equipment. These guides consist of criteria for classifying an
item as

supply and criteria for classifying an item as equipment. Equipment built-in or fixed to the
building or grounds

is considered a part of the building or land improvement, and is to be charged to those
respective accounts.

CRITERIA FOR SUPPLY ITEMS

A supply item is any article or material which meets any one or more of the following
conditions:

1. It is consumed in use.

2. It loses its original shape or appearance with use.

3. It is expendable, that is, if the article is damaged or some of its parts are lost or worn out, it

is usually more feasible to replace it with an entirely new unit rather than repair it.
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4. It is an inexpensive item, having characteristics of equipment, whose small unit cost makes
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it inadvisable to capitalize the item.
Classification Supplies vs. Equipment

APPENDIX A

SUPPLIES AND EQUIPMENT
CRITERIA FOR SUPPLY ITEMS (Con’t)
5. It loses its identity through incorporation into a different or more complex unit or substance.
CRITERIA FOR EQUIPMENT ITEMS
An equipment item is a material unit which meets all of the following conditions:
1. It retains its original shape and appearance with use.
2. It is nonexpendable, that is usually more feasible to repair it rather than replace it with an
entirely new unit.
3. It represents an investment of money which makes it feasible and advisable to capitalize the
item.
4. It does not lose its identity through incorporation into a different or more complex unit or
substance.
Criterion number 4 is very important, especially if capital outlay expenditures are to be depreciated, in
memorandum accounting, to arrive at equipment use cost.
Questions/Comments
Budget Department
Phone 588-6479
Fax 588-6478
http://pcsb.pinellas.k12.fl.us/budget/buintranet/buintranet.htm