smarter school spendinggomasa.org/wp-content/uploads/gfoa-final-masa-2016-10-06-mb.pdf · business...
TRANSCRIPT
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Government Finance Officers Association
Smarter School Spending:Best Practices in Budgeting for
School Districts
October 2016
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Presenters Matt Bubness– Senior Manager,
Government Finance Officers Association
Paul Soma –Superintendent of Schools, Traverse City Area Public Schools
Donald Sovey, CPA, CFO –President and CEO, School and Municipal Advisory Services
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Observations from the FieldSchool and Municipal Advisory – Donald Sovey
Rapid turnover of top school leadership: Since 2010, superintendency turnover has exceeded 53% for traditional districts
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Observations from the FieldSchool and Municipal Advisory – Donald Sovey
Employment market for business officials: CFO positions have been difficult to fill due to non-competitive salaries, increased employee benefit costs, and a lack of applicants from CPA firms
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Observations from the FieldSchool and Municipal Advisory – Donald Sovey
Business and Budgeting proceduresColleges and universities provide only
minimal, if any, budget process instruction to accounting students
Most districts have poorly documented business systems and business office turnover has resulted in additional process challenges
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Observations from the FieldSchool and Municipal Advisory – Donald
Sovey
Superintendent / Business
partnership more important than ever:
Good business management is
critical to the success of the
superintendent and district
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What you need to know
School and Municipal Advisory – Donald Sovey
GFOA is the leader in the industry
Michigan schools need collaborative, research-based budgeting tools
In Michigan, Traverse City Area Public and St. Johns Public Schools are progressing in the Smarter School Spending process
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Traverse City Area Public Schools
Enrollment 10,000
14 12 elementary schools
2 middle schools
2 traditional high schools
1 alternative high school
37% free and reduced lunch
S8
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Smarter School Spending
Goals for Presentation:
• Share 2 Practical Examples:
1. Building Closing Process
Demonstrates how educational priorities
drive budget.
2. Curriculum Selection Process
Demonstrates action research methodology
using quantitative and qualitative measures
to calculate A-ROI.
S9
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Budgeting: Traditional vs Smarter
School Spending
Baseline Requirements (for either
approach):
• Deep understanding of school finance
• Solid business office
• Effective and efficient finance & budget
system (confidence)
• Solid relationship and partnership with
external audit firm
S10
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Budgeting: Traditional vs Smarter
School Spending
Traditional Model
• Focus on scarce resources
• How much do we have to spend?
• How much will be left at the end of the year?
• Make the cuts.
S11
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Budgeting: Traditional vs Smarter
School Spending
Smarter School Spending (Strategic
Financial Planning)
• Why do we exist?
• What are our educational priorities?
• How do we fund them?
• Academic Return on Investment (A-ROI)
S12
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Budgeting: Traditional vs Smarter
School Spending
Evolution of thinking and language used
to manage educational organization.
• Budget is not “separate from” delivery of
educational priorities.
• Rather, it is an integral, intentional support
driven by educational priorities
• Thus, educational priorities drive the budget.
• The budget is no longer the driving force.
S13
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S14
Traverse City Area Public SchoolsStrategic Financial Planning
Low Enrollment elementary buildings
Analysis & Recommendation To
Board of EducationJanuary 25, 2016
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S15
Introduction
Why do we exist?
We exist to educate Education improves the quality of life for all
A launching pad A place to find passion A life-line
Board Vision: Every learner will reach his or her potential in an engaging, inspiring, and challenging environment
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About the District
Nearly 10,000 students
300 square mile boundary area
19 schools, 6 support buildings
2,000,000 square feet of space
A total budget of over $100 million
$370 million in assets
Millage rate 3.1 mils (State average 5.4 mils)
2nd largest employer in northern Michigan
S16
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Difficult Climate/Multi-year Plan
S17
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S18
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Financial Decisions
Low Cost, Low Tax School District
Lowest foundation amount
646th out of 829 in Total Revenues
818th out of 829 in Central Administration Expense/Pupil
3.1 mil debt levy vs. 5.4 mil state average
Balanced budget 1st time since 2007
Ten straight years receiving Certificate of Excellence in Financial Reporting
S19
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Traverse City Area Public Schools
Strategic Financial Planning
Update
District Advisory Council
December 8, 2015
S20
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Current and Future States
S21
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Executive Team Playbook 2015-16
S22
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Supporting Instructional Priorities
S23
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Reference Sheet:
General Fund Revenues & Expenses
S24
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S25
List of Savings Opportunities
Category # Opportunity
1 Can the district free up funds from general education transportation?
2 Can the district free up funds from energy expenditures?
3 Can the district free up funds from maintenance services?
4 Can the district free up funds from custodial services?
5 Can the district free up funds from food services?
6 Can the district free up funds from classroom and other instructional technology?
7 Can the district address mild special needs differently?
8 Can the district free up funds from paraprofessional positions?
9 Can the district free up funds by increasing the impact of intervention teaching positions?
10 Can the district free up funds from special education teaching positions?
11 Can the district free up funds from speech and language therapist positions?
12 Can the district increase the impact of Title I spending?
13 Can the district free up funds by reducing reliance on out-of-district special education placements?
14 Can the district free up funds by reducing its reliance on alternative schools for students with behavioral challenges?
15 Can the district increase state and federal funding by maximizing free and reduced-priced meals enrollment?
16 Can the district increase federal Medicaid reimbursement for health-related student services?
17 Can the district free up funds from professional development expenditures?
18 Can the district provide more professional development opportunities for core teachers at little or no additional cost?
19 Can the district increase the impact of the coaching model at little to no additional cost?
20 Can the district free up funds from instructional coaching positions?
Rethinking service delivery
models for students who
struggle
Reducing operational costs
Boosting the impact and cost-
effectiveness of professional
development for teachers
Maximizing revenue
Return to Instructions
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S26
How long will it take
to complete?
The Screening Tools are intended to be completed in a relatively short period of time. It should take
districts approximately half a day to complete all 31 Screening Tools, provided the right people are in the
room.
Who should be
involved?
A wide group of district leaders should work to complete the Screening Tools together or as smaller
content-specific teams. Teams should include all relevant department heads and well as their "second-in-
commands," who have a detailed knowledge of current practices. For example, a Screening Tool that aims
to assess, "Can the district increase state and federal funding by maximizing free and reduced-priced meals
enrollment?" would likely require the head of federal programs, the Title I point person, and the head of
food services to help complete the tool.
Note on Scoring
After completing the Screening Tools, districts will have a score for each opportunity. The score indicates
whether or not districts should consider exploring the opportunity further using the Sizing Tools and other
analyses. It is not worth completing the Sizing Tool for any opportunity that scores fewer than 50 points.
Sizing up to 15 of the highest-scoring opportunities should be ample work to identify the highest-leverage
opportunities.
Screening Tools Score Key
0-49 points: Not worth exploring
50-74 points: Might be worth exploring further
75-199 points: Worth exploring - small potential opportunity
200-299 points: Worth exploring - significant potential opportunity
300-399 points: Worth exploring - large potential opportunity
400 + points: Worth exploring - very large potential opportunity
Screening Tools
To use special features of this tool, select Enable Content and Allow Macros
You may also use the buttons on the top and left to access those same features
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S27
SCREENING TOOL 1
Can the district free up funds from general education transportation?
Question Answers Points Score
Yes, 10% or more of all students 20
No, or less than 10% of all students 0
Yes 30
No 0
Yes 30
No 0
Yes 0
No 50
Yes 20
No 0
Yes 0
No 20
Yes, in proportion to the overall budget 0
Yes, in greater proportion than the overall budget 40
No, or in smaller proportion than the overall budget 0
Do not know 40
Yes 20
No 0
Yes 0
No 30
Yes 0
No 50
Do not know 50
80
Instructions: Answer the questions below about the district. For each one, there is a drop-down menu in the gray-shaded cell to its right. Please select
the score that corresponds to the points for your answer choice. The scores will automatically sum at the bottom to give your total points.
Providing transportation for students is often very costly. Some districts have reduced spending on transportation by switching to lower-cost providers,
making routing more efficient, and/or better utilizing their fleet of buses.
Note: This opportunity includes general education transportation, and does not include special education transportation
Do most buses make more than one run in the morning and
more than one run in the afternoon? 0
Does the district utilize routing software to create new bus
routes each year?0
Has the district created new school assignment policies for
students in the past five years?20
Has the district changed transportation providers in the
past 5 years?0
Does the district transport students to charter schools
and/or parochial schools?0
Does the district transport many general education
students in grades 7-12 in school buses?30
Does the district transport general education students who
are not mandated under state law?30
Total points
Has spending on transportation increased in the past 3
years?0
Do most buses have monitors?0
Can the district easily and accurately produce
transportation reports that include duration of each run
and the number of students on each run in the morning
and afternoon on any given day and are these reports used
to adjust routes or stops?
0
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A Student Learning Challenge
Good progress on reading goals
Not as good on math goals
S28
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Making a Smart Investment
Curriculum is a big
investment, but benefits
are not entirely certain
S29
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The Traditional Approach
“The traditional way of
selecting a curriculum is
like buying a house based
on the blueprint…”
-Megan Crandall, TCAPS Board
Vice President
S30
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Channel Your Inner Scientist
TCAPS pilot tested 3 curriculums
• Research proven curriculums
• Full year pilot
• Several schools serve as test sites
• Others continue old curriculum
• Results compared using multiple measures
S31
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Results so Far
S32
Significant gains realized to this point…
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Stakeholder Engagement
S33
Teacher satisfaction 4 is high
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S34
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S35
“It’s crazy exciting what these
kids & teachers are doing. It
will blow your mind!”Jessie Houghton, Principal
“I knew all kids could learn,
but I never expected this!”Ann Chouinard, Teacher
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Making a Smart Investment
“The traditional way of selecting a curriculum is
like buying a house based on the blueprint…
…selecting a curriculum with
a pilot is like doing a walk-
though before you buy.”
-Megan Crandall,
TCAPS Board Vice President
S36
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Making a Smart Investment
TCAPS used academic return on
investment to help make the choice
S37
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Changing the conversation
“For the first time in my board tenure, I feel that decisions have been rooted in objective information”
Megan Crandall, Board Vice President
“The process brought a great deal of credibility to this decision due to its transparency and use of objective data. Perhaps most importantly, it established a framework for future decision-making”
• Paul Soma, Superintendent
S38
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Beyond the Pilot
Best indicators of a successful process
• TCAPS will repeat it for the English curriculum
• Extending the philosophy to other areas via a
strategic financial plan
S39
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Interesting Outcomes…
CPA as Superintendent
More concerned with student
achievement than fund balance
• Qualitative
• Quantitative measures
Risk taking based on needs of student
• Blair example
S40
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Interesting Outcomes..
Focus on what is important
• Has improved relationships with teachersoSupplies
oContract
oWhat’s important.
• Has enhanced community dialog about value/objectives of schools (A-ROI)
• Alignment throughout all levels of the organization
• Creation of entrepreneurial spirit.
S41
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About Smarter School Spending
S42
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S43
Smarter School Spending
Best Practices in School Budgeting
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Project Development
Best Practices in School Budgeting developed by GFOA in conjunction with the Smarter School Spending websitewith input of several districts and other experts• Best Practice documents and Resource Center available at
http://gfoa.org/pk-12-budget
Smarter School Spending developed in partnership with four districts working closely with consultants on their budget process (http://smarterschoolspending.org/)
Award for Best Practices in School Budgeting is a new GFOA budget award based on the Best Practices in School Budgeting
Alliance for Excellence in School Budgeting is an early adopter group of two waves of approximately 30 districts each formed by GFOA to aide in implementing the new Best Practices
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Alliance 1.0 Members
AZ Amphitheater Public Schools NJ Elizabeth Public Schools
Hayward Unified School District NY Rochester City School District
Pomona Unified School District OH Bexley City School District
Santa Ana Unified School District Columbus City Schools
Tracy Unified School District Dayton City School District
CO Boulder Valley School District OR Beaverton School District
Moffat County School District North Bend School District
FL Lake County Schools Portland Public Schools (OR)
Miami-Dade County Public Schools Tigard-Tualatin School District
GA Fulton County School System Willamette Education Service District
IL St. Charles Community Unit School District 303 PA Upper Moreland School District
IA Des Moines Public Schools TX DeSoto Independent School District
KY Fayette County Public Schools Wylie Independent School District
LA DeSoto Parish School System VA Goochland County Public Schools
MD Howard County Public School System Hanover County Public Schools
MI St. Johns Public Schools WA Bellevue School District
Traverse City Area Public Schools WI School District of Fort Atkinson
NE Beatrice Public Schools
CA
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Alliance 2.0 Members
CA Education for Change OH Lakota Local School District
San Francisco Unified School District Springfield City School District
CO Eagle County School District RE50J Toledo Public Schools
Jeffco Public Schools Trotwood-Madison School District
FL School District of Palm Beach County OR Hillsboro School District 1J
Volusia County Schools RI Bristol Warren Regional School District
GA Atlanta Public Schools SC Greenville County Schools
ID Nampa School District TX Fort Worth Independent School District
IL River Trails School District 26 Lamar Consolidated Independent School District
Rockford Public School District 205 WA Auburn School District
Thornton Township High School District 205 Central Kitsap School District Organization
MA Cambridge Public Schools North Mason School District
MI Glen Lake Community Schools Olympic Educational Service District 114
Troy School District Pasco School District
Wayne-Westland Community Schools Shoreline School District No. 412
MT Billings School District WI Milwaukee Public Schools
NE Omaha Public Schools School District of Menomonee Falls
NV Carson City School District
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Implementing the Best Practices
Not meant as an outright replacement of
your existing budget process
Framework to integrate current efforts to
help move the bar forward
Way to help identify areas that may need
improvement
S47
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Focus on 5 major
areas:1. Plan and Prepare
2. Set Instructional
Priorities
3. Pay for Priorities
4. Implement Plan
5. Ensure
Sustainability
Best Practices in School
Budgeting
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S49
Best Practices in School Budgeting
1. Plan and Prepare
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1. Plan and Prepare
A. Establish a Partnership between the
Finance and Instructional Leaders
B. Develop Principles and Policies to Guide
the Budget Process
C. Analyze Current Levels of Student
Learning
D. Identify Communications Strategy
S50
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Establish a Partnership between the
Finance and Instructional Leaders
Collaboration
• Collaboration between the Instructional and Financial
leadership of a district is key to the Best Practices in
School Budgeting
• Aligning the district’s scarce resources to programs that
have the greatest impact cannot be effectively or
efficiently done with the district working in silos…
S51
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Develop Principles and Policies to
Guide the Budget Process
Principles
• Focus on Students
• Data
• Long-Term
• Transparency
S52
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Develop Principles and Policies to
Guide the Budget Process
Policies:
• General Fund Reserve
• Definition of a Balanced Budget
• Asset Maintenance & Replacement
• Several others
S53
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Why Develop?
Principles and policies help to frame and
set the stage for the budget process and
its outcomes
S54
Budget
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Analyze Current Levels of
Student Learning Collecting Performance Data
• Develop a well-rounded perspective on student performance
• Ensure data is: o Relevant
o Consistent
o Can be disaggregated
Measuring Student Performance • Comparison against a standard of proficiency
• Relative improvement
• Changes over multiple years
S55
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High Level Data Example
S56
4-Year Graduation R ate 77.5% 64.3% 77.2% 64.2% 80% 68% 80% 68% 85% 75%
5-Year C ompletion R ate 86.1% 77.5% 89% 84% 89% 81% 91% 85% 96% 94%
C ompleting 3+ More C ollege C ourses 49.8% 33.7% 52% 36% 55% 40%
Post-Secondary Enrollment 72.4% 60.2% 75% 62% 75% 64% 77% 66% 81% 73%
Kinder Assessment Participation 97.3% 96.5% 95% 95%
3rd Grade R eading Proficiency 79.9% 66.3% 74.5% 59.7% 75.7% 61.8% 85% 75%
5th Grade Math Proficiency 74.6% 58.9% 70.4% 55.2% 72.2% 55.3% 82% 70%
6th Grade Not C hronically Absent 89.6% 85.3% 92.2% 88.7% 91.0% 87.4% 92% 89% 94% 92%
8th Grade Math Proficiency 78.5% 63.6% 73.1% 56.8% 75.6% 58.4% 84% 74%
9th Grade C redits Earned 80% 66% 77.8% 63.7% 79.5% 65.5% 85% 75% 89% 82%
9th Grade Not C hronically Absent 83.0% 75.0% 86.1% 79.1% 88.9% 83.1% 88% 82% 91% 87%
College and Career Ready: Are students completing high school ready for college or career?
9th graders
of 2008-09
Traditionally
Underserve
d# 9th graders
of 2009-10
Traditionally
Underserve
d# 9th graders
of 2010-11
Traditionally
Underserve
d# 9th graders
of 2011-12
Traditionally
Underserve
d#
9th graders
of 2014-
15**
Traditionally
Underserve
d#
Progression: Are students making sufficient progress toward college and career Assessment?
A ll
2011-12
Traditionally
Underserve
d#
A ll
2012-13
Traditionally
Underserve
d#
A ll
2013-14*
Traditionally
Underserve
d#
Goal for A ll
2014-15
Traditionally
Underserve
d#
4-Y ear Goal
(2017-18)**
Traditionally
Underserve
d#
• Beaverton School District’s College and Career Ready to help frame district’s progress in key area
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Identify Communications
Strategy
Communication Strategy Components:
• Process overview
• Explanation of decisions
• Stakeholder engagement
Implement Communication Strategy
• Identify the messengers
• Identify target audience and tailor messages
• Select communication channels
• Gather feedback and adjust
S57
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S58
Best Practices in School Budgeting
2. Set Instructional Priorities
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2. Set Instructional Priorities
A. Develop Goals
B. Identify Root Cause of Gap between
Goal and Current State
C. Research and Develop Potential
Instructional Priorities
D. Evaluate Choices between Instructional
Priorities
S59
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Develop Goals
SMARTER Framework:
• Specific - precise outcome or result
• Measureable - verifiable, ideally quantifiable
• Achievable - grounded in reality
• Relevant - focused on student achievement
• Time-bound - short and long-term objectives
• Exciting - reach for ambitious improvement
• Resourced - finances aligned with goals
S60
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Major Goal: Immediate Investment in Struggling Students
Sub-Goal: ELL Students. Fund programs aimed at closing the achievement gap of English Language Learner (ELL) students
What is the need? LCS spends less on ELL students than comparison districts. The LCS ELL population is growing steadily as the student achievement rates continue to be low
Specific - Adds Precision to the Major Goal
Relevant – says why this goal matters
Example: Lake County Schools,
Florida
S61
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Example: Lake County Schools,
FloridaWhat will the District do?
Determine programming options
Compare options by potential A-ROI
Select highest return option(s)
What will it cost?
What gains does the district expect?
Year 1 Year 2 Year 3
$1.9 million $2 million $2 million
Measure Proj. ’15
Act. ’15
Goal ’16
Goal’17
Goal‘18
Goal’19
ELL Grad. Rate 70% 57% 70% 80% 90% 95%
AchievableClear path
laid out
Resourced – Est. cost for budget
Measureable, Time-bound, & Exciting
S62
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Identify Root Cause of Gap between
Goal and Current State
Rationale for Root Cause Analysis
• Move beyond addressing symptom level solutions
• Find underlying true cause of issue
• Results may be surprising
• Process should involve different perspectives –not only to assist analysis - but also develop a broad base of support to implement solutions
Root cause analysis can start from scratch –but may be helpful to examine ‘likely suspect’ categories
S63
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Example: 5 Whys
A Root Cause Analysis on Special Education Beaverton
Q. Why are so few 8th graders who receive special education not meeting State standards? A. They are not prepared to meet the standards.
Q. Why are they not prepared to meet the standards? A. They lack access to appropriate instruction in grade level content.
Q. Why are they not participating in general education classes, where they can get instruction in grade level content? A. The general education teacher may not have the tools or skills to address behavioral needs and scaffold instruction.
Q. Why do general education teachers feel unprepared to instruct students who receive special education services? A. Professional development for general education teachers may not support how to instruct students with varied learning and behavioral needs.
Q. Why doesn’t professional development support these skills? A. The budget for professional development to support special education students is provided exclusively by the special education department, which only trains special education teachers.
! Solution: We need to change the budget so that professional development for helping special education students goes to all teachers, not just special education teachers.
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Research & Develop Potential
Instructional Priorities
What is an Instructional Priority?
• Strategy for overcoming identified problems
and achieving stated goals
Research on Proven Effective Practices
Clearly Articulate Intent
• Limit number of priorities
• Don’t be overly specific with implementation
details – a next step
S65
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S66
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Evaluate Choices between
Instructional Priorities
Identify the Options
Describe Options
Making the Consequences of Choices
Concrete
Public Engagement
S67
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S68
Best Practices in School Budgeting
3. Pay for Priorities
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3. Pay for Priorities
A. Applying Cost Analysis to the Budget
Process
B. Evaluate & Prioritize Use of Resources to
Enact the Instructional Priorities
S69
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Apply Cost Analysis to the
Budget Staffing Analysis
• Analyze staff by school site
• Also group staff by major functions or programs they support
• Identify a clear analytical question to be answered
Cost of Service Analysis• Per unit costs
• Cost per outcome
• Relative cost per outcome
• Academic return on investment (A-ROI)
S70
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Relative Cost Per Outcome
S71
Great! Replicateresults here.
What happened here?
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Academic Return On Investment
(A-ROI)
Basic formula:
S72
((Learning increase) x (Number of students helped))
Dollars Spent
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A-ROI Example
S73
Architecture Engineering
Students Enrolled 80 125
Certificates Granted 64 62
% Receiving Certificates 80% 50%
Cost of program:
Teacher Salary plus Benefits 75,000$ 75,000$
Supplies, etc. 13,000$ 25,000$
Total 88,000$ 100,000$
Cost per child 1,100.00$ 800.00$
AROI 0.0007273 0.0006200
Basic example showing CTE courses with outcomes in
terms of certificate completion
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Evaluate & Prioritize Expenditures to
Enact the Instructional Priorities
Preparing to Evaluate and Prioritize
Expenditures
Finding Resources to Pay for the
Instructional Priorities
Weighing Trade-Offs
Overcoming Constraints on Change
S74
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S75
Best Practices in School Budgeting
4. Implement Plan
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4. Implement Plan
A. Develop a Strategic Financial Plan
B. Develop a Plan of Action
C. Allocate Resources to Individual School
Sites
D. Develop Budget Presentation
S76
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Adopt Strategic Financial Plan
Financial in nature – but needs to provide
greater picture
Goals and strategies of organization
inform financial future – not just external
factors
Prepare for future as best as possible –
as opposed to react to foreseeable events
S77
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Lake County’s Strategic Plan
S78
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Develop a Plan of Action
Taking the steps to ensure Instructional Priorities are successful
The following elements should be included in the Plan of Action:
• Instructional Priorities
• How the Priorities will be funded
• Actions intended to implement and fund Priorities
• Sponsorship structure
• Sources of evidence that action is occurring
• Process for review and adjustment
S79
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Allocate Resources to Individual
School Sites
Districts, particularly those with multiple schools sites, need to have a clear and transparent method for allocating resources to each school site
GFOA does not advocate a specific method between staffing ratio and Weighted Student Funding methods, but ensure:• Use of current enrollment
• Supported by solid rationale
• Transparent
S80
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Develop Budget Presentation
Fundamental Organization of the Budget:
• The Challenges
• Goals – remember SMARTER framework
• Strategies and programs
• Financial Plan
• Risks to long-range financial sustainability
Telling the district’s story
Use as a communication device
S81
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S82
Best Practices in School Budgeting
5. Ensure Sustainability
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5. Ensure Sustainability
A. Put the Strategies into Practice and
Evaluate Results
• Monitor Strategy Implementation
• Evaluate Interim Results throughout the Year
S83
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Early Wins
Beatrice Public Schools, Nebraska
Newer to project, joined little over a year ago
But still have early wins:• View budget and budget process differently now
– group project, not in isolation
• Examine budget together as whole as opposed to each piece of the pie
• Solid strategic plan -
ready to develop
a strategic financial plan
S84
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‘It’s a Beautiful Thing’
Wylie Independent School District, Texas
Entire leadership team developed a
budget aligned with district goals
• Board far more engaged
• Resources used strategically
Budget process described as a ‘beautiful
thing’ by head of academics
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Realignment of Resources
Beaverton School District, Oregon• Below average graduation rates
• Persistent achievement gap
Coming back from the Great Recession, pressure to restore what had been cut
Instead focused on limited set of interventions
Results• 4-year graduation rates now at an all-time high
• Highest community satisfaction scores since 2005
S86
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Contact Information
Matt Bubness
(312) 578-2267
Paul [email protected]
(231) 933-1725
Donald Sovey, CPA, CFO [email protected]
(517) 231-0563 87