istricts have been forced to make deep cuts over the past several years Its time to have dialogue about what the community sees as priorities for balancing the budget Instructions Contact GSBA Communications Department at 7709622985 to request the PowerPoint ID: 703555
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Slide1
GSBA Finance Kit
A 30-45 minute presentation to assist in communicating the challenges facing districts in balancing their budgets. This presentation may be used with community and employee groups. The central message is that the world has changed, teaching and learning needs have changed. Public schools have been asked to do more than ever, but funding has not kept pace. D
istricts
have been forced to make deep cuts over the past several years. It’s time to have dialogue about what the community sees as priorities for balancing the budget.
Instructions:
Contact GSBA Communications Department at 770-962-2985 to request the PowerPoint.
Download the PowerPoint presentation to your computer.
There are numerous places within the presentation to customize the information for your district.
Recommended handouts for your meetings include: a detailed list of all
changes
made to staff, salaries and/or programs over the past several years; a pie chart that shows the distribution of revenue in the district (there is also a slide in the presentation that does this); an explanation of unfunded programs and services the district provides with local funds.
Please feel free to customize the presentation as needed for your district.
If you have any trouble with the PowerPoint, please contact the GSBA Communications Department at 770-962-2985.Slide2
Options for Communicating About the Budget
Given that most people outside of administration and the board of education don’t understand how complex school finance is, it is important to inform employees, civic leaders and the community about the challenges faced in financing public education. It is
important not
to overwhelm them with numbers or legal citations, or try to make them experts in school finance. It is important that there is general understanding and that common ground is sought on those issues that affect the community.
Possibilities:
Create a local leadership coalition made up of school and community leaders that represent all stakeholder groups. You can use this presentation to help explain the local funding challenges. Meet (in person or via electronic means) with them throughout the budgeting process to keep them informed. Ask for their assistance in informing their stakeholder group.
Present the information at staff meetings throughout the district and ask employees to send input on what their priorities are for balancing the budget.
Present the information at civic group meetings such as the chamber, Rotary, etc.
Hold community conversations for stakeholder groups. (GSBA can assist with this!) The goal is to gather input to assist the board in making decisions that reflect what the community feels is important. Ask your leadership coalition to assist with the planning: where and when to hold the meeting. Also ask their assistance in recruiting stakeholders to come to the meeting. Present the information in a large group setting and then break up participants into groups of about 10-15 people. Have neutral facilitators lead the
discussion
and someone to record the thoughts.
Sample questions: 1) What are the strengths of the district that we are proud of and want to preserve?; 2) What are the challenges (in addition to financial)? 3) What are your priorities for balancing the district’s budget? Compile results and report at a regular board meeting.Slide3
Preparing Students for the Challenges of Tomorrow: We Can’t Do It Without You!Slide4
What We
’
ll Cover…
The world has changed and public schools are asked to do more and more.
Education plays a significant role in our economy.
___________ County students are showing gains.___________ County’s revenue picture shows declining state funds.We have significant funding challenges.We are looking for solutions.Slide5
It’s a Different World for Kids
Email is too slow for
them
Their blackboards are Smartboards
They’ve never seen a Sears catalog or a phone book
They know Clint Eastwood as a sensitive director…not Dirty HarrySlide6
We Are Asked
to Do More
From 1910 to 1950 – schools added P.E. and football, Vocational Schools, mandated transportation, ½ day kindergarten, fine arts, school lunch programs, driver’s ed, sex ed
In the 60s and 70s – Advanced Placement, adult ed, career ed, federally mandated special ed, drug programs, Title IX programs, school breakfast programsSlide7
…and More
In the 80s– mandated child abuse monitoring, bi-lingual education, full day kindergarten, after school programs, expanded health and psychological services
In the 90s – America 2000 (Republicans), Goals 2000 (Democrats), technology use, expanded gifted ed, at-risk and drop out prevention
And in the 2000s – No Child Left Behind (Republicans), Race to the Top (Democrats), body mass monitoring, and much more…Slide8
The Role of Education in our Economy
Without an education, our children won’t be able to find and keep good jobs.
4.2%
8.3%
9.1%Slide9
The Role of Education in our Economy
Our local economy cannot thrive if its citizens can only get the lowest paying jobs.
$38,012
$33,072
$23,868Slide10
_________
County Figures
Unemployment rate: ______% (2012)
_____% of adults have high school diplomas
____% have college degrees or higher Current graduation rate for ____: __% (approximately __% did not graduate)Slide11
Our Economy is Tied to Education
Counties with a large percentage of their populations without at least a high school diploma will find it extremely difficult to attract businesses and sustain a healthy economy.
Georgia Partnership for Excellence in Education, 2012Slide12
A Snapshot of Our District
_______ County Schools educates _____ students.
We spend an average of $______ per student, which is _________ than most districts our size.
There are ___ public schools in ______ County. (_____ elementary, _____ middle school and ___ high school)
All of our schools are accredited by the Southern Association of Colleges and Schools (SACS).Slide13
A Snapshot of Our District
_____ % are eligible for free or reduced lunch
_____ % are in the gifted program
_____ % are receive special education services
______ % of the elementary students are in Early Intervention Program classes
______ % of the middle and high school students are in remedial classesSlide14
Milestones Scores for
Grades 3-8
Students in grades 3 through 8 will take an
end-of-grade assessment in the content areas of
language arts, mathematics, science, social studies.
Customize for your districtSlide15
________ Graduation Rate Trend
Customize for your districtSlide16
2016 2015
Federal Funds = XX% XX%
State Funds = XX% XX%
Local Funds = XX% XX%
Enrollment =
X,XXX X,XXX
How Our Schools are Funded…
Customize for your district.Slide17
Federal Funding
Federal funds can’t be used on expenditures funded by state or local funds in previous years.
Federal funds can only be used for the programs for which they were earned. They cannot be moved around.
Customize for your district.Slide18
State Funding
State funds make up __% of _______ County Schools’ funding.
The state’s education funding formula is based on a 1985 law, the
Q
uality
Basic Education Act. (QBE) A smaller portion of state revenue comes from state grants for specific purposes such as Career Tech, Ag programs and pre-school services.
Customize for your district.Slide19
QBE
QBE was adopted in 1985 and is the basis for the
“
formula
”
used to allocate funds through a partnership between the state and local districts.The law is intended to ensure each student in the state receives a quality basic educationThe state pays districts an amount of money for each student based on a QBE “foundation formula.”Slide20
QBE Cuts to _____ County
2017 Cut by $_________
2016 Cut by $_________
2015 Cut by $_________
2014 Cut by $_________
2013 Cut by $_________
2012 Cut by $_________
2011 Cut by $_________2010 Cut by $_________
Since 2010 total cuts of $_________
Customize for your district.Slide21
What Underfunded Mandates Mean
For ________ County Schools…
Just a couple of examples:
________ County paid 69% of the overall cost of transporting students last year and 100% of the cost of transporting students living within 1.5 miles of a school.
Local districts must provide educators with 12.5 sick days/year, but the state pays only $150 per employee/per year. After the $150, any cost for substitutes, etc. is paid by the local district. Subs are paid a minim of $65/day.
Customize for your district.Slide22
What QBE Does Not Provide Any Funds for……
Social security costs (6.2% of taxable salary) and workers’ compensation
Athletics
Other extra-curricular activities (band, drama, student organizations, etc.)
Technology expenditures for new technology
Customize for your district.Slide23
Local Funding
Property taxes are the primary source of local revenue for local school systems. These funds are used for the operating budget. Most property is taxed, even rental properties.
There are state and local property tax exemptions
Property taxes are based on the county millage rate adopted the Board of Education annually. By state law, millage rates are capped at 20 mills, except in a few rare circumstances.
Customize for your district.Slide24
_________ County School Tax
_________ County’s millage rate is ________
___,___,___,___,___ are the millage rates of the last 5 years
_________
is the value of 1 mill in _______ County
__________
is the value of 1 mill per student
Customize for your district.Slide25
SPLOST
Special Purpose Local Option Sales Tax (SPLOST) funds can be used for capital expenditures like buildings and technology, but NOT for salaries and other operating expenses.
SPLOST is approved by the county voters every five years as called for by the local board. Projects are outlined ahead of time and cannot be changed after approval by voters.Slide26
How funds are used in
___________ County…..
Customize for your district.Slide27
FY 17 Budget Summary
Funds 100-499 State, Local and Federal Regular Operating Accounts
Revenue
State $17,035,838
Federal $ 3,059,212
Local
$ 9,064,362
Total revenue $29,159,412Expenditures Salary $19,477,041
Benefits $ 6,957,776 Other $ 4,202,609
Total Expense $30,637,426
Customize for your district.Slide28
Response to Financial Challenges
2009:
Raised millage 2.25 mills (12.62 to 14.87)
Cut $1,040,135
2010
Rolled back millage to 14.668
Continued cuts from 2008
2011Millage remains at 14.668Continued cuts from previous years
Cut additional $1,666,384
Optional slide or customize for your district.Slide29
Response to Financial Challenges
2012
Millage remains at 14.868
Continued cuts from previous years
Cut additional $1,310,682
2013Millage remains at 14.868Continued cuts from previous yearsCut additional $1,274,275Cumulative savings since 2009: $8,601,294
Optional slide or customize for your district.Slide30
General Fund Balance
Beginning Balance, July 1, 2013, was $3,005,533
Projected ending fund balance on June 30, 2014, is $1,809,300
Projected ending fund balance on June 30, 2014, if no adjustments are made to revenues or expenditures will be
$210,493
Minimal fund balance to operate is about $1,314,600 (5% of revenues)
Customize for your district.Slide31
Our Local Challenges
Teacher furloughs
Teacher shortages
# of days below the 180 day requirement for student seat time
# of days below the 190 required days for teachers
Customize for your district.Slide32
Strategies and Solutions to Local Challenges
Reccomendations to address the local challenges
Customize for your district.Slide33
Our Budget Process
We are seeking input from the community and our employees to begin the process.
The board and superintendent set the vision and use input from the community and employees to set priorities for the district
’
s educational program.
The Budget Committee develops a proposed budget and some specific recommendations and sends to the Board for review.
Customize for your district.Slide34
The Budget Process Continues
Funds are allocated based on state and federal mandates, the state salary schedule and the district’s strategic plan.
The local property tax millage rate is established to generate revenue to fund what the state or federal funds do not provide.
The Board must operate under a balanced budget. Adjustments to the proposed budget have to be made if available revenues and an adequate remaining fund balance do not cover expenses.
The Board must approve a budget by July 1, the start of the fiscal year, or pass a temporary spending resolution.
Customize for your district.Slide35
We Need Your Best Thinking
We want to hear from you on what you believe should be the priorities for _________ County Schools.
These challenges are real. The Board of Education needs your input to help them make the tough decisions.
Our kids and our community deserve no less.
Customize for your district.Slide36
Thank you for your time!
The Board values your input and will use it to assist them in making a decision that reflects the
_________ County Community.