FY 2016 Budget Planning Manual. Financial Services Department Budget Office

Transcription

1 FY 2016 Budget Planning Manual Financial Services Department Budget Office

2 FY 2016 BUDGET PLANNING GUIDE Alexandria City Public Schools Financial Services Department 1340 Braddock Place Alexandria, Virginia Stacey B. Johnson Chief Financial Officer, Vacant, Director I Budget, Financial Systems and Reporting, Budget Management Richard Patino Business Data Analyst, Linda Diaz-Paz Budget Analyst II, Shelly Sikhammountry Budget Analyst II, Financial Systems and Reporting Sarah Rhodes Assistant Director, Financial Systems and Reporting, Daniel Fugar Business Systems Analyst,

3 Table of Contents Introduction to the FY 2016 Budget Process... 1 Guiding Principles... 1 Division Priorities.1 Board Budget Priorities... 2 Building the Budget... 3 Expenditure Estimates... 3 Grants Budgets... 4 Participating in the Budget Process... 5 FY 2016 Budget Planning Timelines... 6 Budget Training... 7 Munis Budget Submissions... 7 Strategic Plan....Attachment 1 Key Measures for ACPS Priorities for School Years Attachment 2 FY 2016 School Allocations..Attachment 3 FY 2016 Budget Variables Attachment 4 Next Year Budget Entry.....Attachment 5

4 Introduction to the FY 2016 Budget Process Each year, staff across the division work to develop cost estimates of the total expenditures required to operate the school division that inform the Superintendent s proposed budget to the School Board. Budget planning requires the active involvement from school and department staff. We are committed to fostering inclusive budget discussions centered on student achievement and the following five goal areas of the School Board s strategic plan: 1. Ensure all students demonstrate significant academic growth, and dramatically improve achievement outcomes for students below grade level. 2. Provide a rigorous, relevant, and internationally benchmarked education to enable all students to succeed as citizens in the global community. 3. Create an exceptional learning environment. 4. Implement a focused, transparent governance model which incorporates effective communication and evidence-based decision making. 5. Provide clean, safe and conducive leaning environments that utilize best practices for energy efficiency and environmental sustainability. The full, adopted strategic plan is shown in Attachment 1. Guiding Principles Guiding principles establish a consistent framework upon which all budget decisions are made. ACPS should use the following guiding principles to develop school and department budgets: 1. Champion student achievement. 2. Respond to enrollment increases and changing needs of students. 3. Make evidence-based decisions in the context of the strategic plan and division priorities. 4. Through a process of purposeful abandonment, eliminate activities and/or programs that do not contribute to student success or division improvement. 5. Consider the economic environment and make judicious and prudent decisions. 6. Minimize the impact on ACPS employees while maximizing overall efficiency. 7. Share, among all employees, accountability and responsibility for student achievement and excellence in all that we do. Division Priorities In December 2012, the ACPS School Board approved the Division Priorities for school years through The six identified areas of priority are: 1. Special Education 2. English Language Learners (ELL) 3. Elementary Reading and Mathematics 4. Talented and Gifted Identification 5. Middle Schools 6. T.C. Williams High School Page 1

5 Each priority area was assigned key measures to display past performance as well as future targets in order to gauge progress. Key Measures for ACPS Priorities for School Years , found in Attachment 2, includes all results. Board Budget Priorities In the context of the Strategic Plan, the School Board provides guidance on budget priorities to focus on the division s greatest needs. As reference, the FY 2015 School Board Budget Priorities were: 1. Literacy and Mathematics (Grades K-12) 2. Special Education and English Language Learners 3. Recruitment, Training, and Retention of Staff 4. Targeted Intervention: Disproportionality, Suspension, Attendance, and Dropout Rate 5. Infrastructure and Capacity: Department Support, Continuous Evaluation and Monitoring, Systems/Processes, and Facilities For FY 2016, the School Board is re-evaluating budget priorities, as well as identifying areas for evaluation to determine effectiveness. In addition, schools and departments prepare their school education and department work plans and identify the resources needed to achieve desired outcomes (focus on results) and to consider the possible elimination of ineffective programs or functions (purposeful abandonment). As always, our goal is to promote involvement and make focused, transparent and evidence-based decisions. Last year, schools and departments submitted new funding requests as well as activities recommended for purposeful abandonment. For FY 2016, ACPS will re-evaluate these submissions with each school and department manager to ensure the items are still relevant. Your budget liaison will forward your school and department-specific forms from last year and discuss any changes necessary. Below are descriptions for each recommendation type: New Funding Requests -- Up to five (5) program areas, services, or items that your team collectively recommends for FY 2016 budget consideration. These may be new initiatives, requests for additional personnel resources, or a greater investment in currently funded items. These requests must be aligned to a desired outcome and cost estimates should be provided and be requested above your base allocation. Purposeful Abandonment -- Any areas, programs, services, or items that your team collectively recommends for possible elimination in the FY 2016 budget. These may include old or recently implemented programs, underutilized resources, or underfunded programs that aren t considered a key priority and, in order to be effective, require a significant financial investment. Note: New funding requests may not be captured as part of your Munis budget submissions as they will be evaluated and approved separately. Page 2

6 Building the Budget All ACPS schools and departments will develop a budget using the modified zero-base budget method. Modified zero-based budgeting (MZBB) is a technique used for developing annual budgets that starts from a "zero base". Every line item is analyzed for its need and impact on results rather than copying over the budget that was approved for the previous fiscal year. Budgets are built around what is needed for the upcoming year within the constraints of the annual budget targets. Each school will be given a specific budget allocation and departments will be held to their FY 2015 final budget figures, less funding for any one-time expenditures. In planning for FY 2016, schools and departments review prior year spending to evaluate the effectiveness of programs and activities and what level of funding is required to support programs and operations. For schools, preliminary base allocations are found in Attachment 3. These allocations are based on last year s FY 2016 projected enrollment and FY 2015 per pupil rates and do not include modified school calendar, exemplary programs, extended learning, kindergarten and middle school prep, substitutes, the Writing Project, and stipends, as these will be loaded into Munis by budget staff. For FY 2016, the base allocation of $10,000 remains for all elementary schools due to the large disparity in school size. Your budget request should fall in line with these allocations. Requests that exceed the allocation should not be entered in Munis. Instead, they should be included in the New Funding Requests form. For departments, budget requests should fall in line with your department s FY 2015 final budget. This information can be found in Munis or on the FY 2016 Budget Development reports posted on Blackboard. Requests that exceed the allocation should not be entered in Munis. Instead, they should be included in the New Funding Requests form. Following are a few things that need to be considered when developing your FY 2016 budget: 1. Does the expenditure help achieve School Board Goals? 2. Do I need to adjust my programs to better support the division s goals and the Budget Priorities? 3. How will this affect my budget? 4. Is the funding request data-driven and evidence-based? 5. Is the amount reasonable, given the economic environment? 6. Did my school or department request a lot of budget transfers last year? Why? Do I need to capture these adjustments as part of my FY 2016 submission? Expenditure Estimates ACPS employs a multi-segment account code structure that provides for rich reporting capabilities. The ACPS Chart of Accounts follows the Commonwealth of Virginia s recommended chart of accounts, with additional items added to meet ACPS s own reporting needs. The full ACPS Chart of Accounts, including the definitions of specific items, can be found at ACPS Resources Financial Services Budget and Grants Chart of Accounts. The following explanations of expenditure categories are meant to assist schools and departments in determining how to budget funds for each: Page 3

7 Purchased Services: This category includes professional services, maintenance service and contracts, and printing and binding. Purchased services should be based on contracts the school or department has in place and programs in which the school or department will need to use third-party resources. Internal Services: These accounts are intended for postage for mailings through the ACPS mail room, print shop services, and meals for students who have forgotten their meal money. Other Charges: This category includes a variety of expense types, for example, utilities, travel, and membership and dues. In this category, budget estimates should be based on existing contracts, planned travel, and known memberships with professional organizations. Materials and Supplies: This category includes instructional supplies, textbooks, refreshments, and vehicle parts and fuels. Because these types of expenditures are routine in nature, schools and departments should evaluate prior spending patterns to assist with bugeting. Expenditures should be categorized by appropriate program code, i.e., reading or math, to better illustrate support of the budget priorities and to more accurately reflect where expenditures will be incurred. Capital Outlay: This category funds additional and replacement equipment over $5,000 per unit, such as communications, technology infrastructure, and furniture and fixtures. Budget estimates in this category should be based on known needs and planned purchases. Coordination with the Technology Services and Education Facilities Departments, as appropriate, is required. Attachment 4 includes a list of budget variables. It includes the cost of adding various positions, potential savings of reducing positions, stipends, benefits, and travel/transportation. Please refer to these assumptions when budgeting these areas. Grant Budgets Grant funded positions and expenditures will also be considered during the budgeting process. Grant budgets are prepared by the grant manager working in collaboration with each school principal and department head. These funds should be focused on supplemental services to enhance the delivery of instruction rather than core program requirements. Grant budgets will be incorporated into the proposed budget document. Revisions and updates will be included in the final budget, adopted by the School Board in May. Balancing the Budget The past several years have been tight budget years and this trend continues in FY 2016, with ACPS facing another year of conservative planning. While the overall budget growth has been driven by salary and overhead cost increases, ACPS has been required to make offsetting reductions in both personnel and non-personnel budgets. Our focus remains on funding programs and services that ensure student achievement, effective teaching, and continuous improvement. Balancing the budget is often a very challenging process to identify those activities and initiatives that are the best use of limited resources. Economic conditions impact funding at federal, state, and local levels. ACPS relies on the City of Alexandria for over 80% of our operating fund revenue, and, as a result, local economic conditions must be acknowledged as part of the budgeting process. Page 4

8 Participating in the Budget Process Each principal and department head has been tasked with discussing the budget with their stakeholders and presenting recommendations to the Superintendent. Throughout this process the involvement of teachers, staff, students, parents, and community members is very important. The FY 2016 budget cycle offers many opportunities for interested parties to participate in building the budget. Some of the opportunities include, but are not limited to, public hearings, community meetings, PTA council meetings, Principal s meetings, and Executive Staff meetings. The major roles filled by staff and the stages of this process are as follows: 1. Teacher: Sets educational objectives and develops a plan of action to achieve those objectives. Resource needs are identified and forwarded to the department or gradelevel chairperson or the principal. 2. Department/Grade-level Chairperson: Coordinates the educational program for the entire department or grade level, and determines the appropriate resources. Compiles and reviews resource requests and forwards them to the building principal. 3. Building Principal: Manages the educational program for the entire building. Approves total resources to fit building-wide priorities and prepares justification for building budget to be submitted for the Superintendent s review. 4. Central Office Staff: Coordinates the division-wide educational program. Reviews and consolidates resource requests to ensure enhanced student achievement. 5. Budget Office Staff: Establishes guidelines and timelines for budget development; calculates formula-based allocations; prepares enrollment and staffing projections; and prepares analysis to support decision-making on resource allocation. Reviews and consolidates requests to ensure proper costing. Prepares materials for executive staff, Superintendent, and School Board as well as final budget documentation. 6. Budget Review Committee: The committee will be comprised of a small group of school principals and department administrators. This committee will review various aspects of the budget and make recommendations to the Executive Team for program enhancements, allocation funding, and school staffing. Committee members are appointed by the Chief Financial Officer on an annual basis. 7. Executive Team: Reviews all recommendations from the Budget Review Committee and makes recommendations to the Superintendent. 8. Superintendent: Allocates financial resources based on division-wide priorities; recommends an educational program and budget to the School Board. 9. School Board: Reviews and approves the specific purposes and/or programs for which expenditures are to be made. Submits request to City Council for the appropriation of funds. Page 5

9 FY 2016 Budget Planning Timelines Each year our School Board adopts a budget development calendar to identify major activities in the preparation and implementation of the budget. The FY 2016 Budget Calendar was initially approved by the School Board on June 19, Any changes to the FY 2016 Budget Calendar must be approved by the School Board. Below are supplemental dates representing deadlines for the completion of the specific internal steps and activities. MUNIS Budget Development Activity Description Date Elementary Principals Meeting Budget Training School Board Work Session Secondary Principals Meeting Staff Deadline Principals and Executive Staff Meeting Board Presentation School Board Principals and Executive Staff Meeting Board Action Board Presentation Board Action Board Action MUNIS Opens for Budget Entry--See Blackboard for Additional Information FY 2016 Proposed Budget Priorities Schools and Departments will receive one general training at Central Office on these dates; on-site MUNIS training and budget guidance will be available as requested by schools and departments FY 2016 Budget Priorities and Recommendations Work Session FY 2016 Proposed Budget Priorities MUNIS Budget Requests Completed and Approved; Purposeful Abandonment, and New Funding Requests Approved and Submitted FY 2016 Proposed Budget Updates Superintendent s Proposed FY CIP Budget School Board Work Sessions and Public Hearings Wednesday, October 8, 2014 Tuesday, October 14, 2014 Wednesday, October 15, Friday, October 17, 2014 Tuesday, September 16, 2014 Wednesday, October 22, 2014 Friday, October 31, 2014 Thursday, November 6, 2014 Thursday, December 04, 2014 December March 2015 FY 2016 Proposed Budget Overview TBD, December 2014 School Board s Approved CIP Budget Superintendent s Proposed FY 2016 Combined Funds Budget and Fiscal Forecast School Board s Approved Combined Funds Budget School Board s Final Combined Funds and CIP Budgets Thursday, January 15, 2015 Thursday, January 29, 2015 Thursday, March 12, 2015 Thursday, May 28, 2015 Note: These dates are subject to change. Page 6

10 Budget Training Budget Office staff will schedule group overviews and training sessions for principals, department heads, and treasurers beginning the week of October 13, In addition, individual sessions to review the specific school and department budgets may be requested with your budget liaison. Please use this time to talk about any questions you may have about the budget process, prior year activity, or plans for the upcoming year. In addition, we will have several opportunities for you and your staff to attend Open Lab sessions a place to review the budget entry process in Munis and to ask specific questions about this process. These times will be announced via . Munis Budget Submissions The Next-year Budget Entry module in Munis will be available for budget entry beginning October 8, Instructions that provide step-by-step directions on how to complete next year budget entry in Munis are included as Attachment 5 and also available on Blackboard: ACPS Resources Financial Services Budget and Grants MUNIS Resources. The Munis Next-year Budget Entry Module will be pre-populated with FY 2015 budget figures. You can also view actual expenditures for FY and the FY 2015 final and revised budgets in Munis and in financial reports posted on Blackboard: ACPS Resources Financial Services Budget and Grants Budget Reports. The budget entries, entered by school and department staff, should be completed by October 27, This allows sufficient time for Chief Officer-level approvals to take place by October 31, Munis Budget Entry Deadlines: 1. Treasurer Level Projections, beginning October 8, Principal / Department Head Level Approvals, October 27, Chief Officer Level Approvals, October 31, Budget Office/CFO/Superintendent, December School Board, May 2015 Page 7

11 Attachment 1 Alexandria City Public Schools Strategic Plan Adopted by the Alexandria City School Board March 19, 2009

12 Attachment 1 Vision Set the international standard for educational excellence, where all students achieve their potential and actively contribute to our local and global communities. Mission Provide the environment, resources, and commitment to ensure that each and every student succeeds academically, emotionally, physically, and socially.

13 Attachment 1 Principles We Believe In Educational Excellence Every child deserves a healthy, safe, engaging, supportive and challenging learning environment. All students shall be prepared as life long learners for career, college and civic responsibilities. Educational programs must promote creativity, problem solving, critical thinking, and international understanding so our graduates can succeed in a global economy. We recruit, develop and retain only effective and dedicated administrators, teachers and staff. We Believe In Higher Achievement for All Each and every student can learn. Students will show respect and responsibility for oneself and others, and shall become self-reliant advocates for their learning. Educational outcomes are not presumed by income, race, disability, gender, language or family background. We value, respect and embrace diversity and have high expectations of all students and employees. We strive to diversify our staff to reflect varied cultural backgrounds and serve as positive role models for our students. We Believe In A Culture of Collaboration Home, school and community all play a vital role in student success. We reach out to community stakeholders. By working together, teachers and staff model collaborative behavior and improve the quality of learning for all students. We Believe In Continuous Improvement and Accountability Educational program decisions are based on research-proven best practices. We encourage and nurture innovative educational and business methods. All decisions are transparent, fair, consistent, professional and evidence-based. We set clear, actionable goals and measure, publicize and take responsibility for our results. We are fiscally responsible and use resources efficiently and strategically. We Believe In Environmental Stewardship A healthy environment is critical to our future. We think green, build green, teach green, and live green.

14 Attachment 1 Goals Equity and Excellence: Every student prepared for college, work and life. Each student, with support for their unique circumstances, will graduate from high school with the knowledge and skills necessary for higher education, multiple career paths and active citizenship. 1. Ensure all students demonstrate significant academic growth, and dramatically improve achievement outcomes for students below grade level. 2. Provide a rigorous, relevant, and internationally benchmarked education to enable all students to succeed as citizens in the global community. 3. Create an exceptional learning environment. 4. Implement a focused, transparent governance model that incorporates effective communication and evidence-based decision making. 5. Provide clean, safe and conducive learning environments that utilize best practices for energy efficiency and environmental sustainability.

15 Attachment 1 Strategic Objectives 1. Ensure all students demonstrate significant academic growth, and dramatically improve achievement outcomes for students below grade level. a. Eliminate academic achievement differences among race, income, disability and language subgroups. b. Demonstrate every student achieves at least one year of academic progress annually in reading, writing and math and greater than one year for any student below grade level. c. Lead the development and implementation of a comprehensive and coordinated model that provides quality pre-k experiences for all 4 year olds in the City of Alexandria. d. Ensure every secondary student has a comprehensive plan for success and is equipped with the tools necessary to achieve their goals upon high school graduation. e. Establish a division wide program to empower parents to be supportive and informed advocates for their children. f. Ensure 100% compliance with the implementation of Individualized Education Programs as written and maintain compliance with federal, state and local laws and regulations. g. Create or expand alternative education strategies and programs that will minimize out of school suspensions and improve the graduation rate. h. Create effective partnerships to encourage a sense of community ownership of our schools and to support the development of the academic, social, physical and emotional needs of students. 2. Provide a rigorous, relevant, and internationally benchmarked education to enable all students to succeed as citizens in the global community. a. Develop an adaptable curriculum appropriate for the changing needs of society that addresses 21st century skills, including creativity, higher order thinking skills and project based learning. b. Create a vertically aligned prek-12 ACPS curriculum which exceeds state standards and identifies appropriate international benchmarks and assessments. c. Ensure every child is challenged and engaged with school experiences responsive to each student s talent and interests. d. Increase participation and successful completion of Advanced Placement, honors, world language, advanced math, and science courses.

16 Attachment 1 e. Provide opportunities to develop civic responsibility through community service projects; encourage participation in team sports, internships and after school enrichment activities. f. Promote excellence and increase participation in the fine arts and career and technical education (CTE) courses. g. Implement at each school, an exemplary educational program that enhances the curriculum and meets the needs of the students. h. Institute a consistent, division-wide approach to help students develop positive relationships, show respect and responsibility and become self-reliant advocates for their learning. 3. Create an exceptional learning environment. a. Recruit, retain and develop superior staff. b. Achieve cultural competence for all staff with diversity training that incorporates awareness, understanding, high expectations and appropriate instruction for all students c. Foster collaboration and shared responsibility for student development and achievement with all members of the school community. d. Ensure every student has a responsible adult advocate, mentor, or advisor. 4. Implement a focused, transparent governance model which incorporates effective communication and evidence-based decision making. a. Develop and revise policies to ensure effective governance, continuous improvement and accountability. b. Ensure prudent financial stewardship and resources necessary to achieve the strategic plan. c. Implement an internationally recognized assessment to measure performance management and leadership excellence. 5. Provide clean, safe and conducive learning environments that utilize best practices for energy efficiency and environmental sustainability. a. Integrate environmental stewardship throughout the curriculum, as well as facility design, construction and operations. b. Collaborate with the City of Alexandria to achieve the Eco-City vision.

17 Key Measures for ACPS Priorities for School Years Strategic Plan ACPS Priorities for SY Goal 1 Goal 2 Goal 3 Goal 4 Goal 5 ACPS Benchmarks SY (VA All Students) ACPS Targets SY (based on SY11-12 for Math; based on SY12-13 for other) ACPS Gap to SY Targets 1 ACPS Results SY ACPS Targets SY (based on SY11-12 for Math; based on SY12-13 for other) ACPS Results SY ACPS Results SY SPED % Pass on Reading SOL - SPED students 51%* 52%* TBD 35% 53% 53% 88% (75%) % Pass on Math SOL - SPED students 50%* 27% 41% 32% 50% 55% 82% (68%) % On-time graduation rate - SPED students 77% 72% 77% 90% 3% 83% 93% (88%) % Dropout Rate - SPED students 20% 21% 17% 10% 4% 14% 6% (7%) % Disproportionality between SPED identification and enrollment - Black students 11% 8% reduce to 4% 9% n/a reduce to 2% 0% 2. ELL % Pass on Reading SOL - ELL students 74%* 73%* TBD 46% 42% 60% 88% (75%) % Pass on Math SOL - ELL students 73%* 45% 54% 51% 31% 64% 82% (68%) % On-time graduation rate - ELL students 72% 80% 83% 80% 13% 87% 93% (83%) % Dropout Rate - ELL students 22% 16% reduce to 14% 18% 12% reduce to 11% 6% (7%) 3. Reading & Math % Pass on Grade 3-5 Reading SOL - all students 80%* 80%* TBD 67% 22% 74% 89% (72%) % Pass on Grade 3-5 Reading SOL - Black students / Hispanic students 69%* / 68%* 74%* / 72%* TBD 57% / 53% 32% / 36% 68% / 65% 89% (72%) % of Fall-identified K-3 students who succeed in meeting the PALS Spring benchmark 48% 41% 56% 41% n/a 71% 100% % Pass on Grade 3-5 Math SOL - all students 86%* 55% 62% 65% 19% 70% 84% (67%) % Pass on Grade 3-5 Math SOL - Black students / Hispanic students 79%* / 80%* 40% / 43% 51% / 53% 56% / 51% 28% / 33% 62% / 64% 84% (67%) % Disproportionality between short-term suspensions and enrollment - Elementary School Black male students 34% 30% reduce to 23% 35% n/a reduce to 15% 0% Elementary SPED & ELL 4. TAG Identification (K-5) % Disproportionality between K-5 TAG identification and K-5 student enrollment - FARM (Free & Reduced Meals) 46% reduce to 38% 45% n/a reduce to 23% 0% % Disproportionality between K-5 TAG identification and K-5 student enrollment - Black students 26% reduce to 22% 17% n/a reduce to 13% 0% % Disproportionality between K-5 TAG identification and K-5 student enrollment - Hispanic students 29% reduce to 24% 22% n/a reduce to 15% 0% 5. Middle Schools % Pass on Grade 6-8 Reading SOL - all students 83%* 83%* TBD 61% 24% 69% 85% (73%) % Pass on Grade 6-8 Reading SOL - Black students / Hispanic students 78%* / 73%* 79%* / 75%* TBD 51% / 51% 34% / 34% 62% / 62% 85% (73%) % Pass on Grade 6-8 Math SOL - all students 61%* 53% 60% 57% 24% 67% 81% (63%) % Pass on Grade 6-8 Math SOL - Black students / Hispanic students 58%* / 56%* 42% / 40% 52% / 50% 47% / 48% 34% / 33% 62% / 61% 81% (63%) % Participation in ELA Honors and % Pass on Reading SOL 44% / 95%* 51% / 95%* 55% / TBD 55% / 84% 29% / 11% 68% / 88% 84% / 95% % Participation in Algebra I by Grade 8 and % Pass on Algebra SOL 50% / 99%* 59% / 63% 65% / 64% 84% / 58% 15% / 22% 79% / 72% 99% / 80% % Disproportionality between short-term suspensions and enrollment - Middle School Black male students 28% 27% reduce to 21% 23% n/a reduce to 14% 0% 6. TCW % of Students taking an AP class (Grades 10, 11, 12) 35% 37% 40% 38% n/a 40% n/a % of AP Scores earning a score of '3', '4' or '5' 56% 59% TBD 58% 18% 64% 76% % of Students taking dual-enrollment classes 5% 6% 7% 6% 2% 8% 8% % Graduation based on Federal Graduation Indicator 2 67% 70% 74% 74% 14% 79% 88% (82%) % Completion of SAT or ACT by graduating seniors (SAT data only; ACT has not been validated yet) 64% 65% 69% 62% 18% 73% 80% (72%) % Pass on English SOL 95%* 91%* TBD 85% 9% 88% 94% (89%) % Pass on Math SOL 83%* 60% 64% 66% 13% 70% 79% (68%) % Dropout Rate - Black students / Hispanic students 14% / 24% 12% / 19% 11% / 18% 10% / 15% 5% / 9% 9% / 13% 6% (7%) % Disproportionality between short-term suspensions and enrollment - High School Black male students 16% 24% reduce to 18% 19% n/a reduce to 12% 0% Secondary Improved Reached Target Strategic Plan Goal 1. Ensure all students demonstrate significant academic growth, and dramatically improve achievement outcomes for students below grade level. Goal 2. Provide a rigorous, relevant, and internationally benchmarked education to enable all students to succeed as citizens in the global community. Goal 3. Create an exceptional learning environment. Goal 4. Implement a focused, transparent governance model which incorporates effective communication and evidence-based decision making. Goal 5. Provide clean, safe and conducive learning environments that utilize best practices for energy efficiency and environmental sustainability. Stayed constant (+/ 2%) Declined Notes: Attachment 2 *Data are based on old, less rigorous Reading and Mathematics SOL assessments. SY serves as the new baseline in Mathematics and SY in Reading for year-to-year comparisons moving forward. SOL data are reported using the adjusted pass rate, adjustments were made for certain transfer statuses, English language proficiency, and/or remediation. The column "ACPS Gap to SY Targets" compares a specific subgroup (as identified in the measure) to ACPS's final outcome target for school year The highest performing subgroup from the benchmarking year was set as the target for SY This is a more aspirational goal than comparing ACPS to the Virginia State "All Students" group, and directly addresses ACPS's internal achievement gap. 1 Federal Graduation Indicator: % of students who graduate with a Standard or Advanced Studies Diploma in four, five, or six years (T.C. Williams is using the four-year measure); current ACPS data are based on the SY yr cohort. 2 As of 03/27/2014

18 Alexandria City Public Schools FY 2016 School Allocations The base allocations below are intended to cover core materials and supplies and other instructional expenditures. These allocations are based on last year s FY 2016 projected enrollment and FY 2015 per pupil rates. Please allocate these funds in Munis. Attachment 3 For FY 2016, school level allocations for the modified school calendar, exemplary programs, extended learning, kindergarten and middle school prep programs, substitutes, the Writing Project, and stipends will be loaded in Munis by budget staff. School FY 2016 Projected Enrollment School Base Allocations Per Pupil Rate Total FY 2015 School Base Allocation* Charles Barrett ,450 Cora Kelly ,805 Douglas MacArthur ,250 George Mason ,295 James Polk ,390 Jefferson Houston ,725 John Adams ,255 Lyles Crouch ,180 Matthew Maury ,795 Mount Vernon ,610 Patrick Henry ,310 Samuel Tucker ,960 William Ramsay ,600 SUB TOTAL 8, ,625 Jefferson Houston ,610 Francis Hammond 1, ,175 George Washington 1, ,450 SUB TOTAL 2, ,235 TC Williams Minnie Howard Campus ,060 TC Williams King Street Campus 2, ,790 TC Williams Districtwide Athletics 186,800 SUB TOTAL 3, ,650 GRAND TOTAL 14,607 2,340,510 * For FY 2016, the base allocation of $10,000 remains for all elementary schools due to the large disparity in school size.

19 Alexandria City Public Schools FY 2016 Budget Variables Attachment 4 Description Rate Per Notes A: Rates for Adding Positions 10 month positions/modified calendar positions Teacher, General Education $62,024 year New hire salary for 10 month general education teacher Teacher, Special Education, TAG $66,123 year New hire salary for 10 month Special Education or TAG teacher Other Teacher Scale (Counselor, Psychologist, Social Worker, $63,886 year New hire salary for 10 month Counselor, Nurse, etc. Nurse, Librarian) Instructional Coach $74,376 year New hire salary for 10 month Instructional Coach Paraprofessional, Kindergarten $23,892 year New hire salary for 10 month Kindergarten Paraprofessional Paraprofessional, Special Education $24,611 year New hire salary for 10 month Special Education Paraprofessional 11 month positions Assistant Principal, Elementary $78,761 year New hire salary for 11 month Elementary Assistant Principal Administrative Intern, Elementary $78,550 year New hire salary for 11 month Elementary Administrative Intern 12 month positions Principal, Elementary $104,724 year New hire salary for Elementary Principal Principal, Middle School $109,963 year New hire salary for Middle School Principal Administrative Assistant $53,146 year New hire salary for 12 month Administrative Assistant Registrar $40,742 year New hire salary for 12 month Registrar Support Specialist $37,286 year New hire salary for 12 month Support Specialist Technical Support/Analyst $71,424 year New hire salary for technical support (Business Support Specialist, Analyst, Technical Specialist, Coordinator) Other Professional/Specialist $63,475 year New hire salary for other professional staff (junior specialist positions) B: Adding additional FTE or hours/days to existing position Teacher Scale, extending from 10 month to 12 month 22.5% Teacher Scale, extending from 10 month to 11 month or 11 month to 12 month 12.2% To calculate the cost of increasing the number of days for a position, multiply the current salary by this percentage.

20 Alexandria City Public Schools FY 2016 Budget Variables Attachment 4 Description Rate Per Notes C: Supplements Professional development during the summer $150 day After school tutoring $46 hour Teachers only. Paras are paid their hourly (or overtime, if eligible) rate. Additional stipend rates will be provided by Human Resources D: Employee Benefits (must be budgeted with all salary/compensation accounts including stipends, overtime, substitutes, and casual) FICA/Medicare (all salary accounts) 7.65% Health/Dental (all contract positions 20 hours or more) 11.58% Retirement (all contract positions 30 hours or more) 16.36% E: Transportation & Travel **Please use the GSA per diem rates when planning out of area travel: Mileage reimbursement Federal reimbursement rate is $0.560 per mile. A copy of the standard mileage between ACPS facilities is available on Blackboard (ACPS Resources >Financial Services >Accounting >Business Meals, Travel Regulation and Forms)

21 Attachment 5 Objective This document provides step by step instructions on how to complete your fiscal year budget request using the Next Year Budget Entry function in Munis. These instructions are intended for a Munis user who is designated to enter next year budget entry requests. Overview This document addresses entry of the next year budget requests by using detailed budget entry. The Next Year Budget Entry module allows the user to enter, modify, and delete budget information for the upcoming fiscal year, enter descriptions and justifications and select the appropriate School Board goal with which the budget most closely aligns. Munis also permits a user with access to Next Year Budget Entry to view the budget process as budgets are entered, rolled to the next level, reviewed, and modified. Prerequisites A. Active Munis Login B. Before you can successfully make Next Year Budget entries, you must ensure that the necessary parameters and codes are in place. Users must be set up with permissions to enter into their respective levels and must have access to view, create, modify and delete. o o o o o Level 1 Treasurer Level 2 Department Head/School Principal Level 3 Chief of Staff/Chief Academic Officer/Chief Operating Officer/Chief Human Resources Officer/Chief Technology Officer/Chief Student Services Officer/Chief Accountability Officer/Chief Financial Officer Level 4 Superintendent/Chief Financial Officer Level 5 School Board If you have questions about how your school or departments codes are set up, please contact your Budget Office Liaison. C. Download your school or department FY 2016 Budget Development reports which will include actual expenditures for FY 2012, FY 2013, and FY 2014, and budget information for FY These reports will be useful in helping you identify prior year activity and appropriate amounts to request for FY Page 1

22 Attachment 5 Procedure Use the following steps: Log in to Munis. Open Menu>Financials > Budget Processing > Next Year Budget Entry Page 2

23 Attachment 5 The following screen will appear. Select the appropriate projection number from the drop down box. For FY 2016 budget entry, the projection number for your department is the department code followed by 6. o Example: For Charles Barrett, the projection number is where 2001 is the department/school code. Accept your selection by clicking the green check mark button on the top left side of the above screen. The following GL Segment Find screen will appear. Page 3

24 Attachment 5 This screen may be left blank unless the user wants to exclude accounts from the projection screen. Accept your selection by clicking the green check mark button on the top left side of the above screen. The following screen will appear. Page 4

25 Attachment 5 Active Set Sort Order Definition. i. Choose the segment order you wish to use to display the accounts. Depending on your specific sites segments. The default order of segments varies based on past settings. It is recommended for all users to generate the projection organized by program area. To do so, please select the following fields in this order (as shown above): ii. 01 Fund iii. 04 Department iv. 06 Program This arrangement of account codes presents the projection in the same order as the FY 2016 Projected Budget Reports you downloaded from Blackboard. See sample on next page of this document. Alternatively, you may choose to arrange your accounts by object code: i. 01 Fund ii. 04 Department iii. 11 Object Page 5

26 Attachment 5 Then click to accept. The following screen will appear. Page 6

27 Attachment 5 DETAIL BUDGET ENTRY: Click on the account you wish to enter the budget (once selected the line will be highlighted in blue as in the screenshot below) and click the More button and select the Detail Info option. The following instructions are numbered to correspond with the various areas of the Detail Info screen in Next Year Budget Entry. Please refer to these instructions to complete the detailed entry for each line item in your school or department budget. Page 7

28 Attachment Not Applicable for FY 2016 Budget Entry Click the add (plus sign) button to activate the fields on this screen. 2. Enter 2016 in the Yr field. 3. Please select the appropriate code that corresponds to one of the five School Board goals: 1441 GOAL 1 Ensure all students demonstrate significant academic growth and dramatically improve achievement outcomes for students below grade level. Page 8

29 Attachment GOAL 2 Provide a rigorous, relevant and internationally benchmarked education to enable all students to succeed as citizens in the global community GOAL 3 Create an exceptional learning environment GOAL 4 Create Implement a focused, transparent governance model which incorporates effective communication and evidence based decision making GOAL 5 Provide clean, safe and conducive learning environments that utilize best practices for energy efficiency and environmental sustainability. 4. Select the appropriate description from the drop down and check the appropriate box(es) (one time expenditure, priority item). This information will be used as part of the review and decision making process and it is important that this section is completed. a. Continuing Item This description is appropriate for existing program which do not vary in scope from prior years. b. New Item in Existing Program This category describes all items required to expand the scope of an existing program. c. New or Expanded Program This description should be used for new programs and initiatives requested for FY 2016 that are budgeted within your target allocations. Any funding requests above allocation must be submitted separately. Details regarding the purpose and alignment of the new program to Board priorities must be included. B. Is this a 1 time expenditure or revenue? Check this box if this will not be a recurring expense. C. Priority Item Leave this box unchecked. 5. No data entry is required 6. Please key in the quantity and unit cost and provide a detailed description and justification for each line item. Detailed descriptions and justifications of each line are critical to the budget entry and review process. Your Budget Office liaison will work with you to ensure these fields are completed appropriately and may request additional details or justification be provided as part of their work with you. Hint: The Tab key on your keyboard helps to easily toggle through these fields. Try using this key instead of your mouse. 7. After carefully reviewing your information entered, click the check mark on the top left corner of the screen to accept/save this entry to your FY 2016 Budget Projection. 8. Repeat steps 1 to 7 above for all lines related to the selected account. Please note that you can enter multiple detailed lines for each account string. For example, the instructional supplies account in the Page 9

30 Attachment 5 reading program can have one line for composition notebooks, another for maps, and another for classroom manipulative. 9. Click Return to close the window to go back to the Next Year Budget Entry Screen. 10. Repeat steps 1 to 9 for all of your accounts that you need to budget. Hint: To update an amount, highlight the account you wish to change and click on the update to make the necessary changes. Click on the check mark changes. To exit the next year budget entry screen click on Return. to accept/save these When you have completed the budget request for your school or department, click More, then Dept Alert from the drop down menu. a. Type your department code or Click on the button to select your department code from the divisionwide list. Page 10

31 Attachment 5 b. Click the check mark to accept. The following screen will appear. c. If you have finished, click the Yes and the notification will be sent to workflow that you have completed your budget entry. Contact your Budget Liaison via as well. If you clicked it by accident, choose the No and the notification will not take place. Once these steps have been completed and you have completed the Dept Alert, your budget will be rolled over to the next level. Departments and schools must notify their budget liaison that the completed Next Year Budget Entry has been completed in order to roll it to the next level. Note: once you submit your Next Year Budget Entry, you can no longer make changes to your entries. The budget levels are shown below: RequestorSchool Principal/Department HeadChief OfficerBudget Office team for consolidation in preparation for Executive Team and Superintendent review. Staff will be available to assist you with budget entry in Munis and answer questions you may have. Page 11

32 Attachment 5 If you have any questions about this process, please contact your Budget Office liaison or the Financial Systems and Reporting team: Budget Office Staff: Richard Patino Linda Diaz Paz Shelly Sikhammountry Financial Systems and Reporting Staff: Sarah Rhodes Daniel Fugar Page 12

33 FY 2016 Projection Numbers for Departments/Schools Next Year Budget Entry Dept Code Department Description FY 2016 Projection # FY 2016 Projection Description 2001 Charles Barrett ES CHARLES BARRET FY16 OPERATING (Non Comp) 2002 Cora Kelly ES CORA KELLY FY16 OPERATING (Non Comp) 2003 Douglas MacArthur ES DOUGLAS MACARTHUR FY16 OPERATING (Non Comp) 2004 George Mason ES GEORGE MASON FY16 OPERATING (Non Comp) 2005 James K. Polk ES JAMES K POLK FY16 OPERATING (Non Comp) 2006 Jefferson Houston School JEFFERSON HOUSTON FY16 OPERATING (Non Comp) 2007 John Adams ES JOHN ADAMS FY16 OPERATING (Non Comp) 2008 Lyles Crouch Academy LYLES CROUCH FY16 OPERATING (Non Comp) 2009 Matthew Maury ES MATTHEW MAURY FY16 OPERATING (Non Comp) 2010 Mount Vernon Community School MOUNT VERNON FY16 OPERATING (Non Comp) 2011 Patrick Henry ES PATRICK HENRY FY16 OPERATING (Non Comp) 2012 Samuel W. Tucker ES SAMUEL W TUCKER FY16 OPERATING (Non Comp) 2013 William Ramsay ES WILLIAM RAMSAY FY16 OPERATING (Non Comp) 3000 Francis C. Hammond MS FRANCIS C HAMMOND FY16 OPERATING (Non Comp) 3010 George Washington MS GEORGE WASHINGTON FY16 OPERATING (Non Comp) 3040 T.C. Williams High School TC WILLIAMS HS FY16 OPERATING (Non Comp) 3041 T.C.W. Division Wide Athletics TCW DW ATHLETICS FY16 OPERATING (Non Comp) 3042 T.C.W. Financial Aid Program TCW FINANCIAL AID FY16 OPERATING (Non Comp) 3043 T.C.W. Minnie Howard Campus MINNIE HOWARD FY16 OPERATING (Non Comp) 3050 NVJDC Juvenile Detention NV JUVENILE DETENTION FY16 OPERATING (Non Comp) 3060 Alternative Education ALTERNATIVE EDUCATION FY16 OPERATING (Non Comp) 4000 School Board SCHOOL BOARD FY16 OPERATING (Non Comp) 4100 Office of the Superintendent OFC OF THE SUPERINTENDENT FY16 OPERATING(Non Comp) 4500 Alternative Programs & Equity ALTERNATIVE PROGS & EQTY FY16 OPERATING(Non Comp) 4600 Accountability ACCOUNTABILITY FY16 OPERATING (Non Comp) 5000 Chief Academic Officer CHIEF ACADEMIC OFFICER FY16 OPERATING (Non Comp) 5099 School Wide Resources SCHOOL WIDE RESOURCES FY16 OPERATING (Non Comp) 5100 Curriculum Design and Services CURRICULUM DESIGN & SRVS FY16 OPERATING (Non Comp) 5110 Career and Technical Education CAREER & TECHNICAL ED FY16 OPERATING (Non Comp) 5200 Professional Learning PROFESSIONAL LEARNING FY16 OPERATING (Non Comp)

34 Dept Code Department Description FY 2016 Projection # FY 2016 Projection Description 5300 Pre K 12 Programs PRE K 12 PROGRAMS FY16 OPERATING (Non Comp) 5310 Adult Education ADULT EDUCATION FY16 OPERATING (Non Comp) 5320 Pre Kindergarten Programs PRE KINDERGARTEN PROGRAMS FY16 OPERATING(Non Comp) 5330 Talented and Gifted Programs TALENTED & GIFTED PROGS FY16 OPERATING (Non Comp) 5340 IB and AVID Programs IB AND AVID PROGRAMS FY16 OPERATING (Non Comp) 5400 Special Education Services SPECIAL EDUCATION SRVS FY16 OPERATING (Non Comp) 5500 English Language Learning ENGLISH LANGUAGE LEARNING FY16 OPERATING(Non Comp) 5600 Title I Programs TITLE I PROGRAMS FY16 OPERATING (Non Comp) 5700 Elementary School Instruction ELEMENTARY SCH INSTRUCTION FY16 OPERATING(Non Comp 5800 Secondary School Instruction SECONDARY SCH INSTRUCTION FY16 OPERATING(Non Comp) 6100 Technology Services TECHNOLOGY SERVICES FY16 OPERATING (Non Comp) 6400 Student Services STUDENT SERVICES FY16 OPERATING (Non Comp) 6410 Health Services HEALTH SERVICES FY16 OPERATING (Non Comp) 6500 Policy Development POLICY DEVELOPMENT FY16 OPERATING (Non Comp) 6600 Family & Community Engagement FAMILY & COMMUNITY ENG FY16 OPERATING (Non Comp) 7000 Chief Operating Officer CHIEF OPERATING OFFICER FY16 OPERATING (Non Comp) 7100 Human Resources HUMAN RESOURCES FY16 OPERATING (Non Comp) 7199 Division Wide Human Resources DW HUMAN RESOURCES FY16 OPERATING (Non Comp) 7200 Financial Services FINANCIAL SERVICES FY16 OPERATING (Non Comp) 7299 Division Wide FSD Reserve DW FSD RESERVE FY16 OPERATING (Non Comp) 7300 Pupil Transportation PUPIL TRANSPORTATION FY16 OPERATING (Non Comp) 7400 Educational Facilities EDUCATIONAL FACILITIES FY16 OPERATING (Non Comp) 7500 Food and Nutrition Services FOOD & NUTRITION SRVCS FY16 SNF (Non Comp) 7600 Communications and Public Relations COMMS & PUBLIC RELATIONS FY16 OPERATING (Non Comp) 7700 Chief of Staff CHIEF OF STAFF FY16 OPERATING (Non Comp)