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Government Finance Officers Association
Best Practices in School Budgeting
May 22, 2017
Before we start today
Quick self-assessment of how the current budget process works for you: What brought you to this lunch/session? What are you hoping to learn?
S2
1-2-4-All Steps
Silent self-reflection 1 minute Expand on your ideas in pairs 2 minutes Share & develop ideas in foursome 4 minutes Each group shares at least one important idea
with all
Need for Better Budgeting Traditional budget model
Incremental changes in resource allocation Limited resources drive spending plan More reactionary than pro-active More focused on current year challenges than multi-
year strategies Need for better alignment of budget process
and student achievement goals Attempts likely made Potential questions on sustainability
S4
Budgetings Future
Best Practices in School Budgeting and Smarter School Spending Pro-active approach Strategic plan drives budget with focus on
student achievement rather than limited resources
CredibilityoContinuous improvement principlesoStrategic financial plan
S5
Focus on 5 major areas:1. Plan and Prepare2. Set Instructional Priorities3. Pay for Priorities4. Implement Plan5. Ensure Sustainability
Best Practices in School Budgeting
Development Best Practices in School Budgeting developed by
GFOA with input of several districts and other experts -http://gfoa.org/pk-12-budget
Smarter School Spending initially developed in partnership with four districts - resource library of examples, tools, etc. - http://smarterschoolspending.org/
Award for Best Practices in School Budgeting is a new GFOA budget award based on the Best Practices in School Budgeting - http://gfoa.org/school-budgeting
Alliance for Excellence in School Budgeting is an early adopter group of over 70 districts formed by GFOA to aid in implementing the new Best Practices -http://gfoa.org/alliance-excellence-school-budgeting
http://gfoa.org/pk-12-budgethttp://smarterschoolspending.org/http://gfoa.org/school-budgetinghttp://gfoa.org/alliance-excellence-school-budgeting
How are they related?
Best Practices
Guidelines
Peer Review
Award
Resources
Smar
ter
Scho
ol
Spen
ding
Core Concepts Plan and Prepare Set Instructional
Priorities Pay for Priorities Implement Plan Ensure Sustainability
More Information Smarter School Spending
Free resources including case studies, district examples, templates, etc.
www.smarterschoolspending.org GFOA School Budgeting Resource Center
Additional free resources more district examples, outside links, GFOA best practices, etc.
www.gfoa.org/pk-12-budget Additional Information about joining Alliance,
national trainings, etc. can also be found at www.gfoa.org
http://www.smarterschoolspending.org/http://www.gfoa.org/pk-12-budgethttp://www.gfoa.org/
Implementing the Best Practices
Not meant as an outright replacement of existing budget process
Framework to integrate current efforts to help move the bar forward
Way to help identify areas that may need improvement
Not a linear path - focus on areas of most immediate benefit to gain quick wins
S10
S11
Best Practices in School Budgeting
First How to Begin
Emphasis on planning and setting the stage Collaboration Framing the process Baseline performance Engagement
S12
S13
Best Practices in School Budgeting
1. Plan and PrepareA. Establish a Partnership between the
Finance and Instructional LeadersB. Develop Principles and Policies to
Guide the Budget ProcessC. Analyze Current Levels of Student
LearningD. Identify Communications Strategy
Second What is the Focus
Establishing direction Goal-setting Deep dive on issues Develop strategies Prioritization
S14
S15
Best Practices in School Budgeting
2. Set Instructional PrioritiesA. Develop GoalsB. Identify Root Cause of Gap between Goal and Current StateC. Research and Develop Potential Instructional PrioritiesD. Evaluate Choices amongst Instructional Priorities
Third How to Fund
Allocating/finding resources Analyzing current programs Evaluating new proposals
S16
S17
Best Practices in School Budgeting
3. Pay for PrioritiesA. Applying Cost Analysis to the Budget ProcessB. Evaluate & Prioritize Use of Resources to Enact the
Instructional Priorities
Fourth Put Plans to Action
Implementing with fidelity Financially Clear steps/responsibilities for implementation Impacts to school sites Communicating through the budget
S18
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Best Practices in School Budgeting
4. Implement PlanA. Develop a Strategic Financial PlanB. Develop a Plan of ActionC. Allocate Resources to Individual School SitesD. Develop Budget Presentation
Finally - Sustaining
Measuring results and evaluating process
S20
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Best Practices in School Budgeting
5. Ensure SustainabilityA. Put the Strategies into Practice and Evaluate Results
Alliance 1.0 Members
AZ Amphitheater Public Schools NJ Elizabeth Public SchoolsHayward Unified School District NY Rochester City School DistrictPomona Unified School District OH Bexley City School DistrictSanta Ana Unified School District Columbus City SchoolsTracy Unified School District Dayton City School District
CO Boulder Valley School District OR Beaverton School DistrictMoffat 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 DistrictIL St. Charles Community Unit School District 303 PA Upper Moreland School District IA Des Moines Public Schools TX DeSoto Independent School DistrictKY Fayette County Public Schools Wylie Independent School DistrictLA DeSoto Parish School System VA Goochland County Public SchoolsMD Howard County Public School System Hanover County Public SchoolsMI St. Johns Public Schools WA Bellevue School District
Traverse City Area Public Schools WI School District of Fort AtkinsonNE Beatrice Public Schools
CA
Alliance 2.0 Members
CA Education for Change NV Carson City School District San Francisco Unified School District OH Lakota Local School District
CO Eagle County School District RE50J Springfield City School District Jeffco Public Schools Toledo Public Schools
FL School District of Palm Beach County Trotwood-Madison School DistrictVolusia County Schools OR Hillsboro School District 1J
GA Atlanta Public Schools RI Bristol Warren Regional School DistrictID Nampa School District SC Greenville County Schools IL River Trails School District 26 TX Fort Worth Independent School District
Rockford Public School District 205 Lamar Consolidated Independent School DistrictThornton Township High School District 205 WA Auburn School District
MA Cambridge Public Schools Central Kitsap School District Organization Pittsfield 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 SchoolsNE Omaha Public Schools School District of Menomonee Falls
How this being implemented?
S24
More from the Alliance
Miami-Dade County Public Schools, FL Upper Moreland School District, PA Jeffco Public Schools, CO School District of Palm Beach County, FL Boulder Valley School District, CO Volusia County Schools, FL
S25
Miami Perspective
Commitment from Superintendent to allocate resources and time Re-align thought process of Senior Staff Acknowledge it will take time and significant effort Be very willing to restart and learn from missteps It is evolutionary and will always change (for the
better) CFO and Budget Finance Staff will need to lead the
change with tremendous commitment from Chief Academic Officer
S26
Where we started CAO/CFO along with select staff, attended the Alliance
Training in Chicago in July 2015 Initially team was very hesitant to proceed
Can we be successful? Is this an undertaking we can win? Is it worth the effort?
Began budget development planning in September and looked at where we were Agreed budget development never stops under this model
Realized some of the foundation was built Budget Policy Communication Plan Strategic Vision 20/20 Clear budget development process existed
S27
Unlikely Marriage The Chief Academic Officer (CAO) and
Chief Financial Officer (CFO) as partners Step outside what we have traditionally
seen as our roles Lots of listening Some natural tension
CAO seat at the table with GFOA Alliance Team
Cabinet tension
S28
Acceptance Communication
First changes to Budget Executive Summary Resources from the Alliance
Make sure non-instructional needs are addressed Long term equipment plans Long term vehicle replacement plans Capital outlay/restricted funds need to be part of
the discussion Align to Strategic Plan
S29
About Upper Moreland School District
Suburb of Philadelphia (Montgomery Co.)
Population 24,993 Student Enrollment 3,115 Median Family Income $61,143 Special Education Population
15.09% Free & Reduced Lunch 32.76% Annual General Fund Budget $65
million Currently under $25 million capital
improvement program
Upper Moreland School District
Strengths School District is desired
and has increased property values
Commercial base increasing
Strong programs aligned with student population
Forward thinking
Challenges State funding uncertainty Limit on local revenue
sources and increases to taxes
At times reactive environment
Significant Takeaways for Upper Moreland from Smarter School Spending
Budget Process was organized Timeline, review budget policies Stakeholders at building levels who were not previously engaged were within a central model.
Plan and Prepare
Established funding for curriculum framework
Set Instructional Priorities
Identified and analyzed savings
Pay for Priorities
Adopted strategic financial plan
Implement Plan
Continue to build capacity
Ensure Sustainability
Plans to address staff turnover Over educate and communicate to all
staff in departments Training/procedures Internal succession planning when
practical
Ensure Sustainability
Cost Reductions/Revenue Enhancements
Fully fund initiatives and fund those that provide
measureable results based on needs assessment
Assess and monitor curricular programs and
other goals
Develop new goals based on data analytics
Fully fund initiatives, begin cost reductions/revenue
enhancements
Pay for Priorities
Annually examine staffing levels &
make adjustments
Look to ensure
program efficiency with
staffing and other costs
Results Multi-year financial plan Reviewed financial and operational policies and placed on a
review cycle moving forward Improved operational efficiency in financial and human resource
areas Identified specific building needs to meet instructional goals Implemented alternative fuels for aging fleet Implemented reduction in electric and natural gas through projects
with 2.2 year ROI for 341,118 Deployed technology to students and staff Improved technology infrastructure Established replacement cycles Strategic & Informed Benchmarking Defined Special Education budget and spending Collaboration between finance and educational administrators
Manageable with existing
staff and resources
BOARDENDS
LONG TERM
FINANCIALPLAN
STRATEGICPLANNING
GOALS
with
Budgeting for Outcomes
STUDENT BASED BUDGETING
aligns with
OUR PROCESSES
aligns
Top-performing urban school district in Florida
Best Practices in School BudgetingSchool District of Palm Beach County Perspective
May 22, 2017
Top-performing urban school district in Florida
Support from the Superintendent, primarily through two key initiatives: Development of a dynamic five year Strategic Plan
Partnered with Greenway Strategy Group Nine month process, plan released in March 2016 Strategic Initiative Management (SIM) Council Quarterly Board Updates
Partnership with Education Resource Strategies Preformed a comprehensive ten-month review of how we allocate our resources people, time, and
money concurrently with development of the strategic plan. Helped to change in mindset of the board members and district staff. Helped us to redirect over $15.0 million across all funds to schools.
Assessed what we doing before we joined the Alliance 2.0Tone at the Top
38
L O N G T E R M O U T C O M E SIncrease Reading on Grade Level
by 3rd GradeEnsure High School Readiness
Including:Academic achievement, behavior and
engagement
Increase the High School Graduation Rate
Foster Post-Graduation Success
Including:High school scholars, dual enrollment degrees, industry certification, college enrollment and persistence, military
enlistment
S T R AT E G I C T H E M E S
Goal 75% Goal 75% Goal 75%
Effective and Relevant Instruction to Meet the Needs of All Students
Positive and Supportive School Climate
Talent Development High Performance Culture
O B J E C T I V E S
I N I T I A T I V E S1. Define pillars of effective instruction to
increase the academic achievement of all students
2. Embed cultural competence, equity and access within instructional practices
3. Provide instructional programming customized to the individual strengths, needs, interest, and aspirations of each learner
4. Provide digital and blended learning opportunities utilizing current technology
5. Expand and enhance prekindergarten programs and services in collaboration with our community and agency partners.
6. Develop the capacity to deliver effective instruction in prekindergarten to grade 2
7. Ensure a comprehensive Single School Culture in every school
8. Align behavioral and social/emotional services while increasing accessibility
9. Addressing bullying prevention through Social Emotional Learning (SEL)
10. Align new and existing community and parent partnerships
11. Develop leadership advancement pathways for all employees
12. Develop and implement a recruitment system that attracts high quality and diversity in candidates by job group/category
13. Develop and implement rigor in selection and hiring processes that effectively identify and screen for high quality, skilled applicants
14. Implement a comprehensive performance management system
15. Implement rigorous project management structures, protocols and processes
16. Build a district-wide culture of pride, trust, and respect
17. Establish and implement recognition and differentiated compensation systems
18. Develop resource allocation processes aligned with student needs
19. Enact systemic customer service
Phase 1 Phase 2 Phase 3
Stra
tegi
c Pl
an 2
016-
2021
1. Ensure shared commitment and collective responsibility for the academic success of every student
2. Establish personalized learning opportunities for all students
3. Ensure academic proficiency of all students in prekindergarten through grade 2
1. Ensure a safe and supportive school climate that promotes the social/emotional and academic development of all students
2. Secure parent and community partnerships to support the academic and social/emotional development of all students
1. Promote a culture of learning and development for all employees by providing opportunities and pathways for growth and advancement
2. Recruit, select and hire high quality employees
1. Ensure continuous improvement throughout the district
2. Improve employee engagement, retention and performance
3. Instill resource optimization to yield maximum return on investment
4. Increase customer service and support
39
FY16 54%FY16 88%FY16 54%
FY16 TBD
Goal 90%
Top-performing urban school district in Florida
Budget Advisory Committee Comprised of one representative appointed by each board member, principal
representation from each grade level, president of the Palm Beach Classroom Teachers Association
Public meetings approximately six per year
Superintendents Budget Review Committee Comprised of principals and executive level leadership Internal meetings three to six per year depending on the amount of changes
Annual Department Budget Review Meetings Superintendent and executive leadership meet with each department head and
perform a line item budget review.
Focus was on redirecting existing resources and utilizing non-recurring allocations.
Assessed what we were doing before we joined the Alliance 2.0Stakeholder Involvement
40
Top-performing urban school district in Florida
Where are we at in the GFOA Best Practices in School Budgeting Program?
41
Plan and Prepare
Set Instructional Priorities
Pay for Priorities
Implement a Plan
Activity Needs Work Confident
We have a good Finance-Academic Partnership. Area of improvement Improve our formal adopted
budget policies. We are a data rich district analyzing all aspects student
performance data. We have stakeholder involvement.
We have developed clear district-wide goals (strategic plan).
We have identified root cause of gap between goal and current state (development of strategic plan and work with ERS).
We have identified instructional priorities (strategic plan) We had stakeholder involvement in development of the
strategic plan.
We have staff allocation formulas for basic teacher, ESE and ELL, and support staff. We recently revised our basic teacher allocation formula and are plan to revise ESE and ELL student allocations in FY19.
We prioritize redirecting existing resources and aligning new needs to the strategic plan.
Area of improvement- identifying performance metrics that measure success, sunset more programs, and calculating an academic return on investment.
Area of improvement - The Strategic Financial Plan needs the most work, we need to compile all the pieces into a formal Strategic Financial Plan Document.
We have a dynamic five year strategic plan that is a plan of action. It is updated continuously throughout the year.
We allocate resources (staff) to individual school sites using average salary and benefits.
We take a more centralized approach, with earned autonomy.
Majority of our resources are allocated to schools, 7.0% compared to an average of 7.5% based on our work with ERS.
Sheet1
ActivityNeeds WorkConfident
Plan and Prepare
Set Instructional Priorities
Pay for Priorities
Implement a Plan
NovDecJanFebMarAprMayJuneJulyAugSept
Top-performing urban school district in Florida
FY18 Budget Development Timeline
42
Friday, November 18, 2016 Budget Advisory Committee Friday, December 14, 2016 Board Budget Workshop Kick-off of FY18 Budget Development Process
Friday, February 3, 2017 Budget Advisory Committee February 2017 Board Workshop
Budget Update, ESE and ELL Staff Allocation Changes
Thursday, April 20, 2017 Budget Advisory Committee May 3, 2017 Board Workshop
Budget Update and Strategic Plan Initiatives (Regular Session convened March 7, 2017)
Friday, May 12, 2017 Budget Advisory CommitteeBudget Update, Departments, Strategic Plan Initiatives, and Capital Work Plan (Last day of
Regular Session extended to May 8, 2017)
Thursday, June 15, 2017 Budget Advisory Committee June 2017 Board WorkshopBudget Update
Thursday, July 13, 2017 Budget Advisory Committee, if needed July 2017 Board Workshop Budget Update
July 26, 2017 Tentative Budget Adoption September 6, 2017 Final Budget AdoptionFY18 Budget Adoption
Examples of Resources
S43
S44
Best Practices in School BudgetingPrinciples and Policies
Potential Principles Student achievement goals drive the process Data driven decisions Total value created for children Critically re-examine patterns of spending Equality of opportunity Long-term perspective Transparency
S45
Traverse City Area Public Schools, Michigan
Articulate Best Practices/SSS as district principles
Makes decisions better, not easier Culture trumps strategy
S46
http://smarterschoolspending.org/resources/district-examples/traverse-city-area-public-schools-principles-policies-case-study
http://smarterschoolspending.org/resources/district-examples/traverse-city-area-public-schools-principles-policies-case-study
Portland Public Schools, Oregon
Key Principles: Providing students an exceptional educational
experience and ensuring academic success should drive the budget process
Decisions should be driven by data Base resourcing decisions on cost-effectiveness Prioritize the core program in all schools Critically re-examine patterns of spending Provide every student with equitable access Take a long-term perspective
S47
http://smarterschoolspending.org/resources/district-examples/portland-public-schools-budget-principles
http://smarterschoolspending.org/resources/district-examples/portland-public-schools-budget-principles
Recommended Policies General fund reserve Definition of a balanced budget Financial emergency policy Long-term forecasting Asset maintenance & replacement Budgeting and management of categorical funds Budgeting for staff compensation Program review and sunset/alternative service
delivery Year-end savings Funding new programs
S48
Templates for Two Policies
Templates available for the following policies which will help frame the budget process:General fund reserve policyBalanced budget policy
Available at: http://www.gfoa.org/step-1-
plan-and-prepare
S49
Budget Process
http://www.gfoa.org/step-1-plan-and-prepare
S50
Best Practices in School BudgetingStrategic Financial Plan
Essential Elements
Reference to districts strategic plan Goals for the district Description of the instructional priorities Evaluation criteria for student outcomes Funding of instructional priorities Long-term forecasts Analysis of scalability to impact Review trigger Strategic Financial Plan template
S51
http://smarterschoolspending.org/resources/strategic-financial-plan-template
Lake Countys Strategic PlanS52
http://smarterschoolspending.org/resources/district-examples/lake-county-school-district-strategic-financial-plan-case-study
http://smarterschoolspending.org/resources/district-examples/lake-county-school-district-strategic-financial-plan-case-study
Beavertons Multiyear Finance PlanS53
http://smarterschoolspending.org/resources/district-examples/beaverton-school-district-multiyear-finance-plan
http://smarterschoolspending.org/resources/district-examples/beaverton-school-district-multiyear-finance-plan
Questions?
S54
Thank You!Matt BubnessSenior [email protected]
S55
mailto:[email protected]
Best Practices in School BudgetingBefore we start today1-2-4-AllNeed for Better BudgetingBudgetings FutureBest Practices in School BudgetingDevelopmentHow are they related?More InformationImplementing the Best PracticesSlide Number 11First How to BeginSlide Number 13Second What is the FocusSlide Number 15Third How to FundSlide Number 17Fourth Put Plans to ActionSlide Number 19Finally - SustainingSlide Number 21Alliance 1.0 MembersAlliance 2.0 MembersHow this being implemented?More from the AllianceMiami PerspectiveWhere we startedUnlikely MarriageAcceptanceAbout Upper Moreland School District Upper Moreland School District Significant Takeaways for Upper Moreland from Smarter School Spending Slide Number 33Slide Number 34ResultsSlide Number 36Best Practices in School BudgetingSchool District of Palm Beach County PerspectiveMay 22, 2017Assessed what we doing before we joined the Alliance 2.0Tone at the TopSlide Number 39Assessed what we were doing before we joined the Alliance 2.0Stakeholder InvolvementWhere are we at in the GFOA Best Practices in School Budgeting Program?FY18 Budget Development TimelineExamples of ResourcesSlide Number 44Potential PrinciplesTraverse City Area Public Schools, MichiganPortland Public Schools, OregonRecommended PoliciesTemplates for Two PoliciesSlide Number 50Essential ElementsLake Countys Strategic PlanBeavertons Multiyear Finance PlanQuestions?Thank You!