Transcript Document

Preliminary Budget Reduction Plan
DRAFT
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Preliminary Budget Reduction Plan
DRAFT
Preliminary Budget
Reduction Plan
Presented by
Michael Hinojosa
Superintendent of Schools
Alan King
Chief Financial Officer
Date Created: 2.10.2011
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Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Class
2009-2010
Amended
1,013,057,510
2010-2011
Adopted
1,031,808,992
Percent
Change
1.85%
147,343,075
148,514,545
0.80%
Supplies & Materials
36,717,908
41,506,243
13.04%
Other Operating Costs
18,937,461
18,117,193
-4.33%
Debt Service Expense
5,706,936
5,794,249
1.53%
Capital Outlay – Land/Building/Equipment
6,134,742
4,921,207
-19.78%
752,000
724,321
-3.68%
1,228,649,633
1,251,386,750
1.85%
Description
Payroll Costs
Professional & Contracted Services
Other Uses
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Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Class
Supplies & Materials
$41,506,243
3.32%
Other Operating Costs
$18,117,193
1.45%
Debt Service
$5,794,249
0.46%
Other Uses
$724,321
0.06%
Capital Outlay
$4,921,207
0.39%
Purchase & Contracted
Services
$148,514,545
11.87%
Payroll Costs
$1,031,808,992
82.45%
Total: $1,251,386,750
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Preliminary Budget Reduction Plan
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General Fund Budget by Function
Function
00
Description
Non-Operating Expenses
General Operating
Fund
724,321
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Instruction
12
Instructional Resources & Media Services
13
Curriculum Development & Instructional Staff Development
21
Instructional Leadership
26,256,910
23
School Leadership
74,586,094
31
Guidance Counseling & Evaluation Services
49,073,898
32
Social Work Services
2, 736,069
33
Health Services
17,226,327
34
Student Transportation
24,440,072
36
Extracurricular Activities
13,088,655
41
General Administration
46,766,030
51
Facilities Maintenance & Operations
52
Security & Monitoring Services
20,330,541
53
Data Processing Services
34,358,869
61
Community Services
3,016,161
71
Debt services
5,794,249
95
Payments to Juvenile Justice AE Program
97
Payments to Tax Increment Fund
4,000,067
99
Other Intergovernmental Charges
3,968,260
738,842,393
23,871,329
10,374,179
151,042,326
890,000
1,251,386,750
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Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Function
SUPPORT SERVICES –
ADMINISTRATION
STUDENT
$46,766,030
$106,565,021
3.74%
8.52%
ANCILLARY SERVICES
$3,016,161
0.24%
DEBT SERVICES
$5,794,249
0.46%
SUPPORT SERVICES - NON
STUDENT BASED
$205,731,736
16.44%
INTERGOVERNMENTAL
CHARGES
$8,858,327
0.71%
INSTRUCTIONAL RELATED
SERVICES
$100,843,004
8.06%
INSTRUCTION
$773,087,901
61.78%
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Total: $1,251,386,750
Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
 10 - Instruction and Instructional-Related Services
o 11- Instruction - interaction between teachers and students.
o 12- Instructional Resources and Media Services establishing and
maintaining libraries.
o 13 - Curriculum Development and Instructional Staff
Development- aid instruction staff in planning, developing and
evaluating the process of providing learning experiences for
students. This function also includes in-service training and other
staff development.
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Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
(cont’d)
 20 - Instructional and School Leadership
o 21- Instruction Leadership-managing, directing, supervising and
providing leadership for staff who provide general and specific
instruction services.
o 23- School Leadership-direct and manage a campus.
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Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
(cont’d)
 30 - Student Support Services
o 31- Guidance, Counseling and Evaluation Services-assessing and testing
students’ abilities, aptitudes and interests; counseling student with respect to
career and educational opportunities and helping them establish realistic
goals.
o 32- Social Work Services-Investigating and diagnosing student social needs,
interpreting those needs for other staff members and promoting modification
of the circumstances surrounding the individual student related to his or her
social needs.
o 33- Health Services-providing physical health services to students.
o 34- Student (Pupil) Transportation-transporting students to and from school.
o 35- Food Services-food service operation, including the cost of food, labor,
preparation, transportation and storage of food to provide students and staff.
o 36- Extracurricular Activities-school-sponsored activities outside of the
school.
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Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
(cont’d)
 40 - Administrative Support Services
o 41- General Administration-managing or governing the school
district as an overall entity.
 50 - Support Services – Non-Student Based
o 51- Facilities Maintenance and Operations-keep the facilities and
grounds open, clean, comfortable and in effective working condition
and state of repair, and insured.
o 52- Security and Monitoring Services-keep student and staff
surroundings safe, whether in transit to or from school, on a campus
or participating in school-sponsored events at another location.
o 53- Data Processing Services-hardware/software maintenance for PC
networks and mainframe computers that include student and general
administrative software and service multiple functions, webmaster,
technology network, data, system security, information technology
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developer, programmer, tester, or systems analyst.
Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
(cont’d)
 60 - Ancillary Services
o 61- Community Services-activities or purposes other than
regular public education and adult basic education relating to
the whole community or some segment of the community.
 70 - Debt Service
o 71- Debt Service-payment of debt principal and interest.
 80 - Capital Outlay
o 81- Facilities Acquisition and Construction-acquiring, equipping,
and/or making additions to real property and sites.
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Preliminary Budget Reduction Plan
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Summary Definitions of Function Codes
(cont’d)
 90 - Intergovernmental Charges
o 95- Payments to Juvenile Justice Alternative Education Programs
(JJAEP)-provides financial resources for JJAEP under Chapter 37,
Texas Education Code.
o 97- Payment to Tax Increment Fund (TIF)-provides financial
resources paid into a tax increment fund under Chapter 311, Tax
Code.
o 99- Other Intergovernmental Charges-amounts paid to the
county appraisal district for costs related to the appraisal of
property.
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Preliminary Budget Reduction Plan
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2010-11 General Fund Budget
Budget Dollars
Fixed Costs
Total Payroll
Total Utilities
Appraisal District
Audit Fees
Property Insurance
Tax Collections
Transportation Contract with Dallas County Schools
$
Percentage
1,031,808,992
56,922,766
3,968,260
1,250,000
3,953,544
479,500
26,123,806
82.5%
4.5%
0.3%
0.1%
0.3%
0.0%
2.1%
Total Fixed Costs
1,124,506,868
89.9%
Non - Fixed Costs
126,879,882
10.1%
*Total Budget to DCS, $22,595,114 (basic contract)
Total Budget
$
1,251,386,750
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Preliminary Budget Reduction Plan
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2010-11 General Fund Budget
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Preliminary Budget Reduction Plan
DRAFT2010-11 General Fund Budget –
Other Budgeted Items
Budget Dollars
Non - Fixed Costs
$
Classroom
Co-Curricular
Library
Principal's Office
Maintenance
126,000,000
26,000,000
9,000,000
4,000,000
1,000,000
21,000,000
65,000,000
Data Processing
31,000,000
$
34,000,000
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Preliminary Budget Reduction Plan
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Budget Outlook
 “Worst case” Scenario:  “Better case” scenario:
 losses on the order of
20%
 $253 Million
 losses on the order of
10%
 $168 Million
“Either Scenario”,
 Dallas can expect to have personnel cuts
 Dallas will be confronted with a new reality
Date Created:
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Preliminary Budget Reduction Plan
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Preliminary Budget Reduction Plan
DRAFT Five Comparison Districts
Reduction Impact
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District
Austin
El Paso
Fort Worth
Houston
San Antonio
Amount (millions)
$181
$ 46
$ 82
$348
$ 38
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Preliminary Budget Reduction Plan
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Areas off the Table
Best Teachers
Maintain Fine Arts
Date Created:
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Preliminary Budget Reduction Plan
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Approximate Proposed Reductions
Category
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
Date Created:
3100 - Campus Employees
800 - Non Campus Employees
Contracted Services
Supplies
Employee Travel
Workday Reduction
Reduction
$ 161,000,000
$ 48,000,000
$ 10,000,000
$
1,400,000
$
1,200,000
$
3,000,000
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Preliminary Budget Reduction Plan
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Approximate Proposed Reductions (cont.)
Categories
Reduction
 Stipends







Bilingual
Math
Science
Sp Ed
Supplies
Substitutes
Signing Bonus
Total Reductions
Date Created:
$
$
$
$
$
$
$
7,200,000
1,920,000
1,040,000
400,000
2,800,000
2,300,000
600,000
$ 240,860,000
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Preliminary Budget Reduction Plan
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Date Created:
Comparison of Changes to Staffing Formulas
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Preliminary Budget Reduction Plan
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Date Created:
Comparison of Changes to Staffing Formulas
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Preliminary Budget Reduction Plan
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Areas Not Authorized by Legislature
 10 Furlough Days
 10% Salary Reductions
 25:1 Elementary
Date Created:
$ 44,000,000
$ 85,000,000
$ 21,660,000
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Preliminary Budget Reduction Plan
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Preliminary Budget
Reduction Plan
Q&A
Date Created: 2.10.2011:
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Preliminary Budget Reduction Plan
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Preliminary Budget Reduction Plan
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