developing and implementing a balanced scorecard budget.pdf · developing and implementing a...
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FY2009 Budget
Significant Challenges
• Austerity Reductions (7 Years)
• Growth . . . 2 New Schools
• Local 5 Mill Share• Millage Rate (20 mill cap)
• 2.5% State Salary Increase• Employer Contributions for Benefits
• Technology Funding• Transportation Funding
Revenue Constraints
Expenditure Constraints• State Mandated Class Sizes
• Limited Control Type Expenditures
• Labor Intensive General Fund Budget
State Austerity Reductions
FY03, $2,262,578
FY04, $4,884,991
FY05, $5,765,695
FY06, $5,765,643
FY07, $3,666,470
FY08, $3,243,614
FY09, $2,189,321
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
Total: $27,778,312
Tax Millage Analysis
YEAR MAINTENANCE AND OPERATION
BOND TOTAL
1994-95 17.00 4.50 21.50
1995-96 17.00 4.50 21.50
1996-97 17.50 4.00 21.50
1997-98 17.50 4.00 21.50
1998-99 17.50 4.00 21.50
1999-00 17.50 4.00 21.50
2000-01 17.15 3.06 20.21
2001-02 17.15 3.06 20.21
2002-03 17.65 3.06 20.71
2003-04 18.90 3.06 21.96
2004-05 18.90 3.06 21.96
2005-06 19.40 3.06 22.46
2006-07 20.00 3.06 23.06
2007-08 20.00 3.06 23.06
2008-09 20.00 3.06 23.06 (projected)
FY2008 Millage RatesMetro School Systems
School General Fund FTEGwinnett 19.25 158,726
Dekalb 22.98 98,815Fulton 16.90 85,526
Clayton 19.83 52,667
Henry 20.00 39,397
Forsyth 14.395 30,969
Cobb 18.90 108,759
Atlanta 22.649 49,036
Cherokee 18.45 36,296
Fayette 18.596 22,248Coweta 18.59 21,229
Rockdale 22.00 15,442
Millage Rate Information
ITEM CurrentM &O Millage
House assessed at Fair Market Value40% Assessment Rate
$ 150,000X 40%
Assessed Value for Tax PurposesHomestead Exemption
$ 60,000- 4,000
Tax Base for Property TaxMillage Rate
$ 56,00020 Mills
M & O School Tax $ 1,120
Property Taxes are levied on real and personal property. Based on values as of January 1 each year, taxes are levied using a “millage rate” which taxes citizens based on $1 per $1,000 of assessed property value.
QBE Mandated Local Five Mill Share
$0$5,000,000
$10,000,000$15,000,000$20,000,000$25,000,000$30,000,000$35,000,000$40,000,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
Fiscal Year
Loca
l Sha
re
Year Local Share
2000 $11,426,580
2001 $13,142,262
2002 $14,372,992
2003 $16,987,244
2004 $20,256,061
2005 $21,887,674
2006 $24,630,968
2007 $27,781,939
2008 $30,823,198
2009 $33,961,929
These amounts are deducted from the State revenue earned by Henry County
Local Five Mill Share – The Local Share for each local system is an amount of money equal to the amount that can be raised by levying five (5) mills on the forty (40) percent equalized property tax digest.
Facility Growth
Patrick Henry included in totals.
Henry County SchoolsNumber of Schools
Last Ten Fiscal Years
Fiscal Year Elementary Middle High Total
2000 16 4 4 24
2001 17 6 6 29
2002 17 6 6 29
2003 17 6 6 29
2004 18 6 6 30
2005 20 7 7 34
2006 21 7 7 35
2007 23 8 8 39
2008 26 9 9 44
2009 28 9 9 46
Student Population Growth
Year 2009 2010 2011 2012 2013Enrollment 40,050 41,497 42,971 44,421 46,044Change from prior year
1,222 1,447 1,474 1,450 1,623
Five Year Projection
Year 2004 2005 2006 2007 2008Enrollment 29,921 32,413 35,454 37,468 38,828Change from prior year
------ 2,492 3,041 2,014 1,360
Five Year History
• 2.5% State increase to salary schedules• 3% step increase
Salary Increase
Health Insurance
Health InsuranceEmployer Rates
Last Five Fiscal Years2009 18.534%(projected)
2008 18.534%
2007 16.713%
2006 14.200%
2005 13.100%
2004 13.100%
Note: Board’s Projected Cost For FY09 - $30,477,005.
Pupil Transportation Revenue/Expenditures
02,000,0004,000,0006,000,0008,000,000
10,000,00012,000,00014,000,00016,000,000
2002 2003 2004 2005 2006 2007 2008 2009
State Funding Expenditures
Operating Fund Balance
Fund Balance 6/30/2007 $25,344,776*
Projected Fund Balance 6/30/2008 $26,500,000*
* - Cash Basis
REVENUE $326,712,5268.67% Increase
EXPENSE $326,712,5267.62% Increase
Note: FY08 Revenue Increase – 10.11%FY08 Expenditure Increase – 10.57%
Revenue
43%
57%
Local Revenue $138,408,705
State Revenue $187,739,821
Local Revenue
Year State Revenue
Local Revenue
Total Revenue
Local %
2009 187,739,821 138,408,705 326,148,526 43%
2008 168,675,491 129,937,042 298,612,533 44%
2007 148,553,693 116,279,080 264,832,773 44%
2006 125,601,436 100,768,580 226,370,016 45%
2005 113,963,881 93,035,417 206,999,298 45%
2004 102,009,180 88,929,950 190,939,130 47%
2003 97,883,824 72,361,369 170,245,192 43%
2002 90,384,657 64,358,975 154,743,630 42%
2001 78,550,240 53,240,365 131,900,605 40%
2000 76,475,059 50,810,913 127,285,972 40%
Note: State amounts include mid-term adjustment. FY 2009 amounts are projections and exclude Federal revenue.
Statewide Funding for K-12 Public Education: General Fund
Funding Gap
30.0%35.0%40.0%45.0%50.0%55.0%60.0%65.0%
FY01 FY02 FY03 FY04 FY05 FY06 FY07
State Contribution Local Contribution
Source: GDOE – Financial Data Collection System. Data not available for FY08 & FY09.
Tax Digest History
2008 6% Projected
2007 10.02% 2006 10.19%
2005 10.11%2004 9.33%
2003 13.01%
2002 10.20%2001 16.90%
2000 16.10%1999 11.71%
State Funding
QBE Formula Earnings $201,574,859
Local Fair Share 33,961,929
Cumulative Austerity 2,189,321
Equalization 12,073,939
Pupil Transportation 1,939,609
Nurses 657,067
Mid-Term Earnings 6,000,000
TOTAL FUNDING $187,739,821 (11% increase)
Other Grants 1,645,597
Equalization Grant
FY2009 (Projected) $12,073,939
FY2008 $6,315,873
FY2007 $3,625,688
FY2006 $1,163,020
FY2005 $1,913,976
FY2004 $1,097,119
FY2003 $1,819,088
FY2002 $2,739,232
FY2001 $2,175,882
Equalization grants are additional State funds earned by school districts whose property “wealth per student” (WPS) is below the 75th percentile of all districts in the State.
Equalization GrantProperty Wealth Rank
School System Property Wealth Rank for FY2008
Property Wealth Rank for FY2009
Atlanta 3 3
Butts 61 61
Cherokee 39 43
Clayton 72 79
Coweta 52 55
Fayette 34 34
Forsyth 19 19
Greene 1 1
Gwinnett 50 56
Henry 59 64
Newton 92 94
Paulding 101 99
Rabun 2 2
Rockdale 55 54
Note: Systems ranked #47 - #180 receive funding.
Expenditures How the money is spent
Instruction 71%
Maintenance & Operation 9%
School Administration 6.5%
Support Services 2.5%
Student Transportation 5%
Educational Media 2%
Business Services .5%
Central Support Services 1%
General Administration .5%
Pupil Services 2%
Per Student Expenditure
(40,050 Students)$8,158
Note: Amount represents annual operating expenses only. Excludes capital expenditures for new schools and improvements.
Per Student Expenditures
$0.00$1,000.00$2,000.00$3,000.00$4,000.00$5,000.00$6,000.00$7,000.00$8,000.00$9,000.00
2009 2008 2007 2006 2005 2004 2003 2002 2001 2000
Per Student StateAverage
Per Student HenryCounty Average
Note: FY2008 & FY2009 State averages not available.
Expenditures for Salaries and Benefits
12%
88%
OtherExpenditures$39,551,529
Salaries$219,453,485 Benefits$67,707,512
New Positions for FY2009
50 - Regular Education Teachers (5 positions Art, Music, P.E. and 2 ESOL positions)
11 - Special Education Teachers
2 - Principals
2 - Assistant Principals
2 - Media Specialists
2 - Media Paraprofessionals
4 - Clinic Aides
6 - School Secretaries
1- Assessment Coordinator
22 - Custodians
1- School Resource Officer
1- Compliance Coordinator
1- Math Coordinator
1- Human Resources Employment Specialist/Coordinator
1- Payroll/Benefits Coordinator
1- Social Worker
13 - Bus Drivers
.5 - Community Development from half-time to full-time
1 - Administrative Services Coordinator
Departments
• Administrative Services - $150,050• Curriculum - $9,016,390• Facilities - $3,271,000• Finance - $246,700• Human Resources - $121,000• Professional Learning - $917,406• School Improvement - $206,750• Special Education - $400,000• Student Services - $341,215• Technology - $2,539,915• Testing - $613,600• Transportation - $5,303,017
Note: Expenditures exclude salaries/benefits.
Expenditures by Object
Salaries $219,453,485Benefits 67,707,512School Allotments 3,386,583Purchased Professional 4,353,601Utilities 9,666,100Fuel 2,933,980Repairs & Maintenance 2,165,000Insurance 1,044,778Travel 393,776Supplies 4,290,945Textbooks 5,570,582Equipment 4,133,318Computers 725,508Dues and Fees 687,358Contingency 200,000
Total $326,712,526
Summary
• Balanced Budget
• Millage Rate
• Mission Statement – 71% Budget Direct Instruction
• Personnel Requests
• 88% Budget Employee Salaries/Benefits
• Fund Balance
• Salary Increase
• State Austerity Reduction
• Tax Digest Growth
• Transportation & Technology Funding