From Strategy to Structure

1

Our District Budget

• Mission drives the budget• Strategic priority is Financial

Stewardship• Not impacting students

2

3Hillsborough County Public Schools

Two Year Expenditure Overview

Object # Object Category 2013-2014 2014-2015 Net Change

100 Salaries $ 982,290,892 $ 1,059,397,964 $ 77,107,072

200 Employee Benefits $ 251,351,846 $ 275,671,926 $ 24,320,080

300 Purchased Services $ 188,555,479 $ 212,823,931 $ 24,268,452

400 Energy Services $ 45,636,656 $ 43,549,290 $ (2,087,366)

500 Materials and Supplies $ 49,226,606 $ 58,256,112 $ 9,029,506

600 Capital Expenses $ 19,520,658 $ 16,982,920 $ (2,537,738)

700 Other Expenses $ 22,259,052 $ 13,371,477 $ (8,887,575)

900 Transfers Out $ 26,980 $ 5,269,882 $ 5,242,902   Total $ 1,558,868,169 $ 1,685,323,502 $ 126,455,333

4Hillsborough County Public Schools

Two Year Expenditure Overview

Object # Object Category Salaries 2013-2014 2014-2015 Net Change

110 Administrators $ 64,568,275.71 $ 74,480,780.35 $ 9,912,504.64

120 Classroom Teachers $ 654,571,651.61 $ 692,643,996.55 $ 38,072,344.94

125 Contracts $ 1,410,500.84 $ 1,493,562.64 $ 83,061.80

130 Other Certified $ 74,576,036.89 $ 84,717,213.50 $ 10,141,176.61

150 Aide $ 39,765,910.11 $ 46,047,805.86 $ 6,281,895.75

160 Other Support Personnel $ 133,002,373.29 $ 146,123,733.14 $ 13,121,359.85

170 Board Members & Attorneys $ 297,171.28 $ 298,158.17 $ 986.89

193 Terminal Pay - Sick Leave $ 12,476,384.81 $ 11,918,322.53 $ (558,062.28)

194 Terminal Pay - Vacation Leave $ 1,622,586.98 $ 1,674,390.78 $ 51,803.80   Total $ 982,290,891.52 $ 1,059,397,963.52 $ 77,107,072.00

Slides 8-12 combine into one slide and just show net change from one year to the next. Teachers (79)School Admin District Support AdminSupport Personnel

5

6 Hillsborough County Public SchoolsTwo Year Expenditure Overview

1 Salary Type 2013-2014 2014-2015 Net Change

2 Overtime $ 5,907,476 $ 8,076,254 $ 2,168,778

3 T-Payroll $ 25,413,531 $ 26,281,648 $ 868,117

4 Bonus/Supplement Payments $ 37,327,236 $ 37,368,521 $ 41,285

5 Total $ 68,648,242 $ 71,726,423 $ 3,078,181

Bonus/Supplement Payments: Advance Placement Bonus, Performance Award, International

Baccalaureate Bonus, National Board Certified Bonus, NJR,Salary Differential, Performance Pay Supplement, PovertyPoverty Pay, Education Recognition Supplements

Hillsborough County Public SchoolsSalary Increase 2014-2015

Group Salary Fingerprinting Insurance Uniforms Mileage

HSEF

Hillsborough Schools Employees Federation $ 7,420,317 $ 61,605 $ 1,944,291 $838,000 $ -

HCTA

Hillsborough Classroom Teachers Association $ 23,477,349 $ 266,654 $ 8,415,475 $ - $114,541

--- Non-Represented Employees $ 3,753,176 $ 16,317 $ 513,281 $ - $ -

--- Administrators $ 7,429,000 $ 13,960 $ 440,895 $ - $ -

Sub-Total $ 42,079,842 $ 358,536 $ 11,313,942 $838,000 $114,541

7

Revenue vs Expenses

9Hillsborough County Public Schools

Revenue Comparison         

 Revenues 2013-2014 2014-2015 Net Change

1 Federal $ 2,660,232 $ 2,691,467 $ 31,235

2 Federal through State $ 10,272,164 $ 9,735,969 $ ($536,195)

3 State $ 991,805,549 $ 1,032,116,639

$ 40,311,090

4 Local $ 500,640,572 $ 502,130,786 $ 1,490,214

5 Transfers $ 13,853,431 $ 55,039,197 $ 41,185,766

6 Beginning Fund Balance $ 269,268,530 $ 229,632,311 ($39,636,219)

7 Sub-Total Revenues $ 1,788,500,478 $ 1,831,346,369 $ 42,845,891

         

10 Hillsborough County Public Schools Revenue vs. Expenses FY 2014-2015

         

1 Expenditures 2013-2014 2014-2015 Net Change

2 Salaries $ 982,290,892 $ 1,059,397,964 $ 77,107,072

3 Employee Benefits $ 251,351,846 $ 275,671,926 $ 24,320,080

4 Purchased Services $ 188,555,479 $ 212,823,931 $ 24,268,452

5 Energy Services $ 45,636,656 $ 43,549,290 $ (2,087,366)

6 Materials and Supplies $ 49,226,606 $ 58,256,112 $ 9,029,506

7 Capital Expenses $ 19,520,658 $ 16,982,920 $ (2,537,738)

8 Other Expenses $ 22,259,052 $ 13,371,477 $ (8,887,575)

9 Transfers Out $ 26,980 $ 5,269,882 $ 5,242,902

10 Sub-Total Expenses $ 1,558,868,169 $ 1,685,323,502 $ 126,455,333

        

11

Hillsborough County Public Schools

Revenue vs. Expenses FY 2014-2015

         

1 Totals 2013-2014 2014-2015 Net Change

2 Total Revenue Received $ 1,788,500,478 $ 1,831,346,369 $ 42,845,891

3 Total Expenditures $ 1,558,868,169 $ 1,685,323,502 $ 126,455,333

4 Fund Balance $ 229,632,309 $ 146,022,867 $ (83,609,442)

6/30/15 Fund Balance: $146,022,869

12

Review of Procurement Contracts

Analyzing Payroll Units (Formulas, Vacancies, Program needs, District Level review)

Utilization of Funds or Expenditure transfers

Technology Program Review

FY 2015-2016: Phase 113

What is the target amount for Phase One ?

Recurring Salary Cost= $101,427152Insurance Increase= $10,000,000Contractual/Negotiated Obligations= $17,000,000Program Sustainability= $14,000,000

Total= $142,427,152

14

Phase One

New Revenue $62,200,000*Current Cost Savings $31,336,296Additional Cost Savings Projections $20,000,000District Hiring Freeze/90 lapse $1,000,000Remaining amount to be reduced$27,890,856

16 Hillsborough County Public Schools Analysis

FY 2016

1 FY 2016 Projected Expenses 2 Salaries $ (104,202,516)3 Employee Benefits $ (10,533,812)4 Purchased Services $ (14,147,939)5 Energy Services $ - 6 Materials & Supplies $ - 7 Capital Expenses $ (287,263)8 Other Expenses $ - 9 Transfers $ -

10 Additional dollars needed in FY 2016 $ (129,171,530)

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Expenditure Reductions - Phase 1

FY 2015-2016

  Category Actual Cost Goal Actual ReductionDeclining Balance

          $ 142,427,152

1Bonus/Supplement Structures: Supplements $ - $ - $ - $ 142,427,152

2Cost Realignment - Advanced Academics (AVID) $ - $ 1,462,314 $ 1,700,804 $ 140,726,348

3Demonstrated Effort Gates Grant $ 20,064,546 $ 3,016,175 $ 3,016,175 $ 137,710,173

4Department Reorganizational Savings $ - $ - $ 30,470 $ 137,679,703

5District-wide Hiring Freeze (vacant Resource Teachers - 18) $ - $ - $ 936,000 $ 136,743,703

6District-wide Overtime reduce by 40% $ 6,233,138 $ 2,493,255 $ 2,493,255 $ 134,250,448

7District-wide Supplies reduce by 10% $ 30,056,872 $ 3,005,687 $ 2,699,702 $ 131,550,746

8Postage reduction for E-report cards $ - $ 50,000 $ 50,000 $ 131,500,746

9Electricity - Utilities $ - $ - $ - $ 131,500,746

10FTE Review (Over/Under) $ - $ - $ - $ 131,500,746

11In-County & Out-of-Country Travel $ 1,000,000 $ 200,000 $ 200,000 $ 131,300,746

12Payroll - T payroll/workshops $ - $ - $ - $ 131,300,746

13Reduction Resource Teacher Units $ - $ - $ 1,247,000 $ 130,053,746

14Review Internal Service Agreements (employees doing additional work) $ - $ - $ - $ 130,053,746

           

18

Hillsborough County Public Schools - Page 2Expenditure Reductions - Phase 1

FY 2015-2016

  Category Actual Cost Goal Actual ReductionDeclining Balance

          $

130,043,746

15Review Programs for Need, Impact and Achievement $ - $ - $ - $ 130,043,746

16Review Staffing Formulas - across district $ - $ - $ - $ 130,043,746

17Review Technical Service Agreements (outside people/companies) $ - $ - $ -

$ 130,043,746

18Review Units at ATOSS, Alternative Ed, & Career Centers $ - $ - $ - $ 130,043,746

19Review, Renegotiate Vendor Contracts $ - $ - $ 4,062,955 $ 125,980,791

20School Wide Student Averages $ - $ - $ - $ 125,980,791

21Title 1 (Funding Shift) - Must be expended by 9/30/2015 $ - $ - $ 1,878,142 $ 124,102,649

22Title 1 (Funding Shift) - STAAR units $ - $ - $ 1,636,864 $ 122,465,785

23Unfilled Unit: Clerk 3/Pupil Administrative Services $ - $ 23,721 $ 23,721 $ 122,442,064

24Unfilled Units: Public Information Officer/Community Relations Officer $ - $ 249,225 $ 249,225

$ 122,192,839

25Unfilled Units: IT Department Manager Architecture & Integration (2 units) $ - $ - $ 151,235

$ 122,041,604

26Unfilled Units: Accountability & Assessment (Coordinator) $ - $ - $ 65,153

$ 121,976,451

27Unfilled Units: Accountability & Assessment (Supervisor) $ - $ - $ 75,617

$ 121,900,834

28Unit Review, Reduction, (Elementary Units) $ - $ - $ 4,524,000 $ 117,376,834

29Utilize vacant space at low enrollment schools $ - $ - $ - $ 117,376,834

30

Transfer Maintenance expenses for repairs and repair parts - Refunding of COPs dollars savings of $11.9 million over 16 years $ 19,986,740 $ 1,000,000 $ 743,750

$ 116,633,084

31Special Revenue Dept. moving to Indirect Cost project $ - $ - $ 259,728 $ 116,373,356

32Reduction in budget - Erate Wireless Bid $ - $ - $ 5,292,500 $ 111,080,856

33  $ - $ - $ - $ 111,080,856

34 Totals: $ 77,341,295 $11,500,377 $ 31,336,296  

19Hillsborough County Public Schools

FY 2016-2017 Phase 2

Estimate as of September 16, 2015  1 FY 2016-17 Revenue $ - General Fund2 Cost Savings $ 15,000,000 Operational Review and Focus3 Salary Check $ 30,000,000 Reduce each P/R by $1.5 mil

4 Freeze/Lapse Process $ 2,000,000 Hold/Freeze certain positions5 Sub-Total: $ 47,000,000  

As of January 2016    1 FY 2016-17 Revenue $ - General Fund 2 Cost Savings $ - Operational Review and Focus3 Salary Check $ - Reduce each P/R by $1 mil

4 Freeze/Lapse Process $ - Hold/Freeze certain positions5 Sub-Total: $ -  

Questions?

Comments?

Suggestions?

Ideas?

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