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Knowing Your School/School District and Understanding Your Role Within School

Administration

AASBO LOCAL SCHOOL FINANCIAL MANAGEMENT PROGRAM

NOVEMBER 2014

Knowing Your School/School District and Understanding Your Role Within School

Administration

Understanding Your Role

How Your School District is Funded

Organization of Alabama School Boards

Board Policies and Procedures And Student Records

What is the Certificate in Local School Financial Management?

The Certificate is designed to develop your professional knowledge, understanding and competence to a level where you will be able to contribute effectively to key areas of school administration.

The program aims to provide you with a framework for developing and improving your own professional administrative practices within the organization where you work.

The program encourages you to think about what you do and how you do it within your job.

The program promotes best practices within educational administration.

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Certificate in Local School Business Management

Need for program

◦ No established training program for local school finance personnel

◦ Majority of auditing findings occurring at local school level

◦ Develop standard procedures state-wide

◦ Develop future leaders in School Business Management

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What are the objectives of the program?

The specific objectives of this program are to provide opportunities to—

◦ Do your existing job better

◦ Gain additional knowledge and understanding about your current role

◦ Apply your skills at work

◦ Maximize your personal and professional development

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Course Content

OFFICE MANAGEMENT

SCHOOL FINANCE

MANAGEMENT & ADMINISTRATION

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OFFICE MANAGEMENT

Knowing Your School/School District and Understanding Your Role within School Administration

Effective Communication/Working with People

Utilization of Technology

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SCHOOL FINANCE

Principles of Accounting I

Principles of Accounting II- Activity Fund Accounting

Elements of Local School Accounting I

Elements of Local School Accounting II

Budget and Financial Reporting

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MANAGEMENT & ADMINISTRATION

School Law

Personnel Management

OFFICE MANAGEMENT

Knowing Your School/School District and Understanding Your Role Within School Administration Objective- The course is designed to give participants an overview of their school/school district in terms of its purpose, objectives, structure, culture and systems. Participants will gain an understanding of how following policies and procedures make the school a more effective and efficient organization.

Understanding Your Role How Your School District is Funded Organization of Alabama School Boards Board Policies and Procedures And Student Records

Understanding Your Role within School Administration

Provide appropriate administrative and organizational support to school contacts and the wider community ◦ Request for information

◦ Use of school premises

◦ Extended services

◦ Substitutes

◦ Student Safety

◦ Other

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Presenting a Positive Image of Yourself and Your School

What is your role in the local school organization? ◦ Is it general or specialized?

Who are the stakeholders in your school? ◦ Which stakeholders do you have the most contact with?

◦ For what reason do you come into contact with them?

Presenting a Positive Image of Yourself and Your School

It takes 15 seconds to make a first impression, and the rest of your life to undo it if it was a negative one.

Image…….

Image may not be everything, but it does speak volumes about you, your office values, achievements,

work ethic and professionalism.

Studies have shown that 55 percent of how you are judged is based on your appearance, 7 percent on the

words that you use and 35 percent on the tone of voice.

Professionalism

Professionalism is like beauty.

It is hard to define, but

people know it when they see it.

The Five Keys to Being a True Professional

Character

Attitude

Excellence

Competency

Conduct

Understanding Your Role within School Administration

Operate school administration systems

◦ Financial

◦ Do you have a procedures manual?

◦ Are procedures standardized across the district?

◦ Account codes

◦ Vendors

◦ Are you utilizing all the tools of the software?

◦ Student information systems

Produce reports in line with school procedures

Reporting of violation of procedures/policies

◦ Case Study

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Understanding Your Role within School Administration

Safeguard confidential information and record management

◦ What safeguards are in place ?

◦ How secure is it ?

Utilizing technology in information management !!!!!

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School Business Management In the 21st Century

The Challenge to Change!!! ◦ Pattern breaking –from structures, processes or functions that

are no longer effective or necessary

◦ What century is your office operating in?

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But, we've always done it that way," This is a warning sign, a symptom of impending disaster for any organization

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How Your School District Is Funded

Summary of K-12 Personnel

2008-2013

Total Personnel

Year FTE Total Salaries

2008 96,996.10 $3,712,251,352

2009 96,297.76 $3,708,565,919

2010 94,705.46 $3,674,409,972

2011 93,342.51 $3,639,831,628

2012 90,619.12 $3,553,896,982

2013 90,492.87 $3,541,497,562

Financial Statements

General Fund‒The primary operating functions of the district are accounted for in this fund.

◦ State Appropriations ◦ Foundation program

◦ Transportation

◦ Local taxes ◦ Property

◦ Sales taxes

Financial Statements

Special Revenue Fund‒Accounts for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.

◦ Federal Allocations

◦ Title I

◦ IDEA B

◦ Food Service Program

◦ Local School Funds‒Public

Financial Statements

Debt Service Fund ‐ Accounts for the resources for the payment of long-term debt (principal and interest) of the district.

Capital Projects Fund - Accounts for the resources to acquire or construct major capital projects.

Expendable Trust Fund- Accounts for the resources of district support organizations (PTA, booster club, student organizations). ◦ Non-Public Funds

LEA Budget

State

Financial Statements Revenues ◦ State: Revenues allocated from the ETF or other state funds

◦ Foundation Program

◦ Public School Fund

◦ Other State Programs

◦ Federal: Direct allocations from federal government or pass through allocations

◦ Entitlement Programs/Grants

◦ National Lunch Program

◦ Local:

◦ Property Taxes

◦ Sales Taxes

◦ Other Local Revenue Sources

◦ Local School Funds

◦ Other Sources

What Is The Foundation Program?

Funding program to insure educational opportunity in each school district ◦ Every student in Alabama has an adequate educational opportunity

◦ Requires a level of local tax support for each school district

◦ State funds are distributed in an equitable manner (ability to pay)

What is the Foundation Program? The Foundation Program is the state funding mechanism for K-12 school districts in Alabama.

The program provides a funding formula for the allocation of funds for—

w Teacher Units

w Instructional Support Units (principals, assistant principals, counselors, librarians)

w Support Personnel (aides, custodians, etc.)

w CIS Funds‒textbooks, instructional supplies, professional development, technology

Additionally, all school districts are required to contribute local effort equivalent to the value of 10 mills of local district property tax for its share of the cost of the Foundation Program.

How Does The Foundation Program Work ?

Foundation dollars are earned based on the average enrollment for the 20 days after Labor Day for the previous school year (ADM)

Teacher units are earned by school by grade using funding divisors (FY15)

◦ K-3 14.25

◦ 4-6 21.85

◦ 7-8 20.20

◦ 9-12 18.45

A state salary matrix is used to calculate the dollar allocation for earned teacher and certified support units

K-12 Instructional Support Standards Used for Foundation Program Funding

Elementary School Secondary School Unit School Middle School

Principal ½ up to 263 enrollment 1 ½ up to 249 enrollment ½ up to 249 enrollment

1 per school after 263 1 per school after 249 1 per school after 249

Assistant 1-659 0 1-299 0 1-499 0 1-249 0

Principal 660-879 ½ 300-649 ½ 500-650 ½ 250-499 ½

880-1099 1 650-999 1 651-1249 1 500-999 1

1100-1319 1 ½ 1000 and up 1 ½ For each 250 students ½ 1000-1249 1 ½

1320 and up 2 above 1000 ½ 1250 and up 2

Guidance 1-499 ½ 1-499 ½ 1-499 ½ 1-499 ½

500-749 1 500-749 1 500-749 1 500-749 1

750-999 1 ½ 750-999 2 For each 250 students 750-999 2

1000-1249 2 1000 and up 2 ½ above 500 add ½ 1000-1249 2 ½

1250-1499 2 ½ 1250 and up 3

1500 and up 3

Librarian* 1-263 ½ 1-299 ½ 1-299 ½ 1-249 ½

264-439 1 300-999 1 300-749 1 250-499 1 + ½ aide

440-659 1 + ½ aide 1000 and up 2 750-999 1 + 1 aide 500 and up 1 + 1aide

660 and up 1 + 1 aide 1000 and up 2 + 1 aide

Local Revenue Sources

Local revenue is used to supplement the Foundation Program funding ◦ Additional teaching units

◦ Enhance curriculum programs

◦ Capital improvements/Debt Service

◦ Operations/Maintenance

◦ Administrative Cost

Local Revenues

Levied

◦ County-wide taxes are allocated on the Foundation Program basis

◦ District taxes are allocated within the district where they are levied and collected

◦ Other- Statutory

Local Revenue Sources

Property Taxes

◦ County-Wide

◦ District

Sales Tax

◦ County-Wide

◦ District

Other

City/County Appropriation

Local Revenue

Property Taxes‒ad valorem taxes

◦ Property‒real and personal including motor vehicles

◦ Levied in Millage Rates

Example‒If your district has 27 mills of ad valorem taxes for schools, a single family home (Class III) with a FMV of $100,000 would generate $270 per year in property taxes for schools

◦ Example:

◦ 100,000 FMV = $10,000 AV

◦ $10,000 x.027 = $270

Funding K-12 Public Education is a Local Responsibility

Some communities are willing to pay more in local taxes for educations.

Education is the economic engine for the community/town.

Return on Investment

Jobs-Jobs-Jobs!!!!!

State Issues

Widening of the gap in local financial support

State population shift to employment centers

Consolidation of schools

Elimination of services

Decline in quality of educational programs in many communities because of poor local support

Alabama State Board of Education

PLAN 2020

Our Vision Every Child a Graduate – Every Graduate

Prepared

for

College/Work/Adulthood in the 21st Century

Prepared Graduate Defined

Possesses the knowledge and skills needed to enroll and succeed in credit-bearing, first-year courses at a two- or four-year college, trade school, technical school, without the need for remediation.

Possesses the ability to apply core academic skills to real- world situations through collaboration with peers in problem solving, precision, and punctuality in delivery of a product, and has a desire to be a life-long learner.

Alabama’s PLAN 2020 Priorities

ALABAMA’S 2020

LEARNERS

ALABAMA’S 2020

PROFESSIONALS

ALABAMA’S 2020

SUPPORT SYSTEMS

ALABAMA’S 2020

SCHOOLS/SYSTEMS

Alabama’s 2020 Learners

Objectives

1. All students perform at or above proficiency and show continuous improvement (achievement/growth).

2. All students succeed (gap closure).

3. Every student graduates from high school (grad rate).

4. Every student graduates high school prepared (college and career readiness).

Plan 2020 STRATEGIES for Learners

Develop and implement a unified PreK through college and career readiness plan. Develop and adopt college- and career-ready aligned standards in all subject areas. Create and implement a balanced and meaningful assessment and accountability system. Develop and implement a unified School Readiness Plan. Align available programmatic and fiscal resources to support local school needs in the area of instruction.

Knowing Your School/School District and Understanding Your Role Within School

Administration

UNDERSTANDING YOUR ROLE

HOW YOUR SCHOOL/SCHOOL DISTRICT IS FUNDED

DAVID SMITH- AASBO

SOURCES:

P ROFESS IONALI SM I S FOR E V ERYONE — JAMES R . BALL

T HE S I MPLE T R UT HS OF S ERVI CE —KEN B LANCHARD & BARBARA G L ANZ

A L ABAMA STAT E D EPARTMENT O F E DUCATION