Fulton County Schools FY10 Budget Blue Book Information

Fulton County SchoolsFY10 Budget

“Blue Book” Information

FY2010 HIGH LEVEL PRELIMINARY COMBINED BUDGETS (*)

The proposed total combined budget for FY2010 (all funds except Capital Programs) is approximately $963.2M representing a decrease of 1.5% from last year total

as shown below:

Dollar

Funds Comprising the FY2009 FY2010 Change Percentage

Total Budget (In Millions) (In Millions) (In Millions) of Change Reference (**)

General Fund (***) $ 839.1 $ 845.3 $ 6.2 0.7% Blue Book

Special Revenue Fund 53.9 51.1 (2.8) (5.2)% Red Book

Debt Service Fund 42.1 24.5 (17.6) (41.8)% Red Book

School Nutrition Service Fund 43.1 42.3 (0.8) (1.9)% Red Book

Total (*) $ 978.2 $ 963.2 $ (15.0) (1.5)%

(*) The combined budget figures are presented here as a “memorandum only”. While for informational purposes only, this combined statement

shows total budget amounts for all funds. Since this statement presents mixed types of funds, data presented here is not comparable to a

consolidation because inter-fund eliminations have not been made.

(**) Additional information related to each of these funds can be found in the Red Book or Blue Book or monthly financial reports to the Board.

(***) Since the Blue Book includes only General Fund, all of the remaining pages and sections of this Blue Book will relate only to the FY2010

General Fund estimated expenditures and forecasted revenues.

(****) Capital Projects will be added prior to final adoption once revised cash flows are approved.

1.14

All Funds

Local TaxesState SourcesAll Other

Local TaxesState SourcesAll Other

100%

Local Taxes61.6%

State Sources36.2%

All Other2.2%

FY09 Revised Revenue Summary Where does the money come from?

Local Taxes66.0%

State Sources32.4%

All Other1.6%

FY10 Proposed Revenue Summary (*)Where does the money come from?

*Estimates are preliminary.

1.18

Revenue

I. Tax Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010

A. Property Taxes 466,701,533 514,789,664 31,737,841 10,195,328 498,439,374 524,984,992

B. Motor Vehicle Taxes 25,840,023 25,000,000 25,840,023 25,000,000

C. Railroad Car Taxes 100,000 100,000 100,000 100,000

D. Intangible Taxes 6,205,024 6,500,000 6,205,024 6,500,000

E. Real Estate Transfer Taxes 1,922,889 1,750,000 1,922,889 1,750,000

F. Sales Taxes - -

G. Other Taxes - -

H. Transfer-In - -

I. SPLOST - -

- -

- -

- -

Sub-Total 500,769,469 548,139,664 31,737,841 10,195,328 - - - - - - 532,507,310 558,334,992

Summary

Revenue SummaryFulton County School System

FY2010 Proposed Budgetfor April 14, 2009

Capital Projects FundGeneral Fund Debt Service Fund Special Revenue Fund School Nutrition Fund

1.19

Revenue

II. Other Local Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010

A. Virtual Campus E-Commerce Tuition 84,545 50,000 84,545 50,000

B. Out of District Tuition 553,840 931,000 553,840 931,000

C. Regular Program Tuition 50,000 50,000 50,000 50,000

D. Staff Development Workshop Tuition 22,475 22,475 22,475 22,475

E. Summer School Tuition 514,897 514,897 514,897 514,897

F. Rental- After School Program 845,000 725,000 845,000 725,000

G. Other Local Facilities Rental 150,000 150,000 150,000 150,000

H. Sales/SVC to Other LUA 960,000 960,000 960,000 960,000

I. Other Local Miscellaneous 720,000 400,000 720,000 400,000

J. Other Local Insurance & Other Loss 90,000 90,000 90,000 90,000

K. Field Trips 750,000 200,000 750,000 200,000

L. Sale of Equipment Including Buses 40,000 - 40,000 -

M. Lease for Commun Network Facilities 824,000 600,000 824,000 600,000

N. Donations/Contribution 178,000 100,000 178,000 100,000

O. Salary Reimbursements 908,200 750,000 908,200 750,000

P. Federal Indirect Reimbursement 497,653 497,653 497,653 497,653

Q. E-Rate Program Reimbursement 1,200,200 1,650,000 1,200,200 1,650,000

R. Transp. Reimbursement - Charter Schools - -

S. Other Sources 230,000 230,000 230,000 230,000

T. Interest 8,743,199 2,900,000 302,912 205,000 265,000 75,000 9,311,111 3,180,000

U. Sale of Breakfast/Lunch 6,453,848 9,663,631 6,453,848 9,663,631

V. Non-Reimbursable Sales 9,021,457 9,513,150 9,021,457 9,513,150

W. BROAD Residency Grant 43,212 115,159 43,212 115,159

X. Bus Driver Road-e-o 2,500 5,000 2,500 5,000

Y. Georgia Council for the Arts 6,571 6,571 6,571 6,571

Z. Michigan State Univ. & FCSS Partnership 141,100 141,100 141,100 141,100

AA. ARCH Educational Network 216,888 216,888 -

BB. Sale of Equipment Excluding Buses 25,000 - 25,000

- -

- -

Sub-Total 17,362,009 10,846,025 302,912 205,000 410,271 267,830 15,740,305 19,251,781 - - 33,815,497 30,570,636

Summary




1.20

Revenue

III. State Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010

A. FTE Earnings 445,684,469 437,198,815 445,684,469 437,198,815

B. Local Fair Share (5 Mills) (148,954,055) (148,484,365) (148,954,055) (148,484,365)

C. Transportation 5,241,621 5,006,249 5,241,621 5,006,249

D. Graduation Coach 1,384,644 - 1,384,644 -

E. Austerity Reduction (12,480,965) (23,001,584) (12,480,965) (23,001,584)

F. Bus Replacement 993,751 993,751 993,751 993,751

- -

QBE Sub-Total 291,869,465 271,712,866 291,869,465 271,712,866

- -

- -

G. State of Georgia- DOE Grants - -

H. Funds from Other State Agencies 41,194 41,194 -

I. State of GA Supervising Tchrs Supp. 13,000 13,000 13,000 13,000

J. Medicare Reimbursement 33,625 -

K. Ace Medicaid Recovery 600,000 -

L. Meals Reimbursement 1,252,697 1,324,512 1,252,697 1,324,512

M. Childcare/Parenting Program - -

N. DHR - Youth Initiative 63,722 50,000 63,722 50,000

O. Virtual Schools State Grant 3,075 8,425 3,075 8,425

P. Charter Schools 72,307 332,307 72,307 332,307

Q. Career Technology 683,364 1,180,946 683,364 1,180,946

R. State Capital Outlay - -

S. Pre-Kindergarten Program 7,372,845 7,118,907 7,372,845 7,118,907

X. Bus Driver Road-e-o 1,341,196 1,592,582 1,341,196 1,592,582

U. Special Education Grant: Residential - -

V. Local Assistance - GADCA 25,000 25,000 -

W. Homestead Credit - - -

W. Svcs/Tuition for Multi-handicapped 182,541 182,541 182,541 182,541

Sub-Total 294,839,767 275,022,667 - - 7,461,567 7,168,907 1,252,697 1,324,512 - - 302,920,406 283,516,086

Summary




1.21

1.22

Revenue

IV. Federal 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010

A. JROTC 663,779 663,779 663,779 663,779

B. Meals Reimbursement 17,829,432 20,096,387 17,829,432 20,096,387

C. Title I 11,977,544 17,296,733 11,977,544 17,296,733

D. Schoolwide School Program 8,032,146 8,032,146 -

D. Title II 1,374,097 3,095,830 1,374,097 3,095,830

E. Title III 1,091,970 1,097,620 1,091,970 1,097,620

F. Title IV 277,676 287,676 277,676 287,676

G. Title V 6,389 6,389 6,389 6,389

H. Title VI 16,844,104 16,945,430 16,844,104 16,945,430

I. Beat The Traffic 183,703 95,503 183,703 95,503

J. Education for Homeless Children 56,228 45,961 56,228 45,961

K. Learn and Serve America 20,000 17,000 20,000 17,000

L. Professional Development Schools 54,999 54,999 54,999 54,999

M. Safety Street Georgia 56,390 56,390 56,390 56,390

N. Smaller Learning Communities 1,389,574 958,406 1,389,574 958,406

O. Students Against Destructive Decisions 27,800 27,800 27,800 27,800

P. Teaching American History 327,854 321,707 327,854 321,707

Q. Career Technology 714,420 714,420 714,420 714,420

R. Charter School Implementation 800,000 670,100 800,000 670,100

S. Value Commod Recd (USDA) 1,466,192 1,593,078 1,466,192 1,593,078

T. Physical Eduction Program (PEP) 247,950 247,950 -

U. Stimulus 12,817,587 - 12,817,587

Sub-Total 663,779 13,481,366 0 0 43,482,843 41,691,963 19,295,624 21,689,465 0 0 63,442,246 76,862,794

X. Bus Driver Road-e-o

TOTAL REVENUES (I - V) 813,635,024 847,489,722 32,040,753 10,400,328 51,354,681 49,128,700 36,288,626 42,265,758 0 0 933,319,084 949,284,509

TRANSERS IN 18,051,177 18,354,089 2,146,338 2,000,322 20,197,515 20,354,412

BEGINNING FUND BALANCE 109,042,100 83,565,164 16,862,178 24,827,370 32,121 7,697,934 859,604 133,602,212 109,284,260

TOTAL FUNDS AVAILABLE 922,677,124 931,054,886 66,954,108 53,581,788 53,501,018 51,161,144 43,986,560 43,125,362 0 0 1,087,118,810 1,078,923,180

PROJECTED EXPENDITURES 825,611,960 829,638,867 24,126,737 24,578,269 53,468,897 51,128,977 43,126,956 42,265,738 946,334,550 947,611,850

TRANSFERS OUT 13,500,000 15,760,322 18,000,000 0 31,500,000 15,760,322

PROJECTED ENDING FUND BALANCE 83,565,164 85,655,698 24,827,370 29,003,519 32,121 32,167 859,604 859,624 109,284,260 115,551,008

TOTAL EXPENDITURES & ENDING FB 922,677,124 931,054,886 66,954,108 53,581,788 53,501,018 51,161,144 43,986,560 43,125,362 0 0 1,087,118,810 1,078,923,180

-

Notes:Since the Blue Book includes only General Fund, all of the remaining pages and section of this Blue Book will relate only to the FY2010 General Fund

estimated expenditures and forecasted revenues.

Preliminary draft subject to change.

Capital Projects will be added prior to final adoption once revised cash flows are approved.

Summary




Funds Comprising FY2010 Preliminary Tentative Budget

87.76%

5.31%

4.39%

2.54%

Special Revenue Fund

General Fund

School Nutrition Service Fund

Debt ServiceFund

2.3

Local Revenue 62.0%

State Revenue29.9%

Federal Revenue8.1%

Where Does Fulton County School's Funding (All Funds) Come From?

2.4

REVENUE ASSUMPTIONS

- Growth in the digest is expected to be minimal. Any reassessments that are included are assumed to be offset by millage rollback associated

with that amount. Revenue for 2010 includes prior year (back taxes) higher than usual and are reflective of anticipated billings once the current

year digest is certified and the appeal level falls below the 3% threshold.

- .75 Mill is assumed to be “moved” from debt service to M&O providing approximately $21 million in revenue for the General Fu nd. The total

millage rate will remain the same for the General and Debt Service Funds combines.

- Interest rates remain at the current level for FY2010.

- State QBE revenue will include anticipated growth in enrollment of approximately 2,000 students. Five-mill share will not grow because of the state

law that requires an 80/20 split state wide. Fulton benefits in FY2010 from this law. The significant decrease in state funding means that the five mill

share will not grow as it would in a year when funding was not impacted by the significant austerity reductions.

- State austerity reductions will grow to approximately $23 million, a direct reduction of QBE earnings.

- Gift card funds that would normally be distributed directly from the state to the teachers are included in net QBE earnings. The cards will not

be distributed ($461,000).

- Graduation coach grants are included in net QBE Earnings ($2 million)

- Nursing grant is eliminated ($1.4 million).

- Interest rates are assumed to remain at current levels

- General Fund includes approximately $12.8 million of Federal Stimulus funds authorized under the American Recovery and Reinvestment Act of 2009

2.5

EXPENDITURE ASSUMPTIONS

Estimated cost assumes the following:

- Continue with cuts put in place during FY09:

o Freeze central office vacancies

o Limit overtime only to critical or emergency needs

o Scale back courier delivery

o Limit field trips

- Across the Board cuts to all department budgets including reduction of out-of-system $ 284,000

travel, software, and registration amounts

- All central 240 staff will see a work day reduction including equivalent $ 852,681

amount reduction to the Superintendent’s contract

- Fund utilities and other “fixed costs” associated with opening 5 new schools $10,000,000

- Fund positions for approximately 2,000 students at revised class size $ 5,000,000

- Increase class size at K-8 by 1 student and by 2 at 9-12 $10,800,000

- Reduction of General Music, Art, and PE at elementary based on new class size $ 1,742,000

- Eliminate .50 undistributed positions funded in FY2009 $ 3,200,000

- Increase square footage from 23,000 to 25,000 for custodial allocations $ 2,014,000

- Do not restore instructional reserve $ 3,200,000

- Eliminate Connected Academy $ 375,000

- No step increases for any employee (employees eligible for step increases will receive a step

in service but will remain at the same FY09 salary)

- Fund growth in special education with federal stimulus money

- Continue delay of K-8 language arts/ reading textbook adoption $ 796,176

- Eliminate “hold harmless” for EIP – allot only if earned – 14 positions $ 980,000

- All employees will experience a reduction in work days except classroom $ 8,426,925

teachers, media specialists, school based 10-month PAs, school technology

specialists and food service managers (currently all 190 day)

- Teachers retirement percentage increase as required by state $ 3,200,000

- Dental premiums will increase for employee by $15 per month $ 2,000,000

2.6

EXPENDITURE ASSUMPTIONS (Continued)

- Decrease substitute pay by 10% $ 1,000,000

- Reduce local funding share for Pre-k resource coordinators (two-year phase in) $ 200,000

- Eliminate any local funding for National Board Certification supplement TBD

- Eliminate Social Security on subs and part time by implementing social $ 1,000,000

security alternative plan that is employee contribution only

- Elimination of the attendance incentive pay $ 48,000

- Decrease per pupil allotment to schools from $111.88 to $90 $ 1,969,200

- Revise charter school funding $ 2,500,000

- Nurses/clinic workers will be locally funded if state funds are removed $ 1,400,000

- Elimination of 11.0 central office positions $ 1,025,643

- Reduction to Professional Learning $ 1,414,240

- Reduction to Maintenance (painting, etc.) $ 1,549,977

- Reduction to media materials for new schools $ 165,500

- Cost to the district for middle school graduation coaches not funded by the state in FY2010 $ 633,422

FUND BALANCE ASSUMPTION

- The budget will be built with the goal of having no less than 1.2 months of operating expense as a

budgeted ending fund balance in reserve

2.7

1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009(*)

State QBE Tax (**) 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000

Maintenance & Operations 14.260 14.260 14.860 14.350 13.260 13.460 12.758 12.315 12.825 12.825 11.904 11.403 12.152 Subtotal 19.260 19.260 19.860 19.350 18.260 18.460 17.758 17.315 17.825 17.825 16.904 16.403 17.152Debt Service (***) 1.500 1.500 0.900 0.800 0.760 0.310 0.298 0.291 0.282 0.282 1.187 1.099 0.350

20.760 20.760 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.502 17.502

****

* Draft for planning and budgeting purposes only.

** 5 Equivalent Mills Local Fair Share (LFS), also known as "Local Five Mills".

*** Starting in 1997 tax year, Debt Service millage rate was reduced one-half mill using Special Purpose LocalOption Sales Tax (SPLOST I) revenues as approved by the voters on March 18, 1997. Then from 1999up to the current year, the Board decreased the debt service millage rate almost every year.

**** Tax year 2009 is a preliminary estimate - subject to change, pending Board adoption.

Total Millage Levied

(Required)

Summary of Millage Rate History (by Tax Year)

3.2

3.3

Property Tax Challenges:Total Millage Rate Summary

Tax Year 2002 2003 2004 2005 2006 2007 2008 2009

Fiscal Year

(2002-2003) (2003-2004) (2004-2005) (2005-2006) (2006-2007) (2007-2008) (2008-2009) (2009-2010)

Total Millage:

18.770 18.056 17.606 18.107 18.107 18.091 17.502 17.502

Change: -0.250 -0.714 -0.450 0.501 0.000 -0.016 -0. 589 0.000

FULTON COUNTY SCHOOLSTotal Millage Rate Comparisons

10

15

20

25

DeKalb 22.480 22.230 21.980 21.980 22.980 22.980 22.980 22.980 22.900 22.900 $25.0M

Gwinnett 19.750 19.170 20.420 20.300 20.300 20.300 20.550 20.550 20.550 20.550 $29.9M

Cobb 19.050 19.050 20.050 19.900 19.900 19.900 19.900 19.000 18.900 18.900 $25.0M

Fulton 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.520 $29.5M

FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 Approx.

Value of 1 Mill

3.4

Tax Total Applicable & Total(Calendar) Property Other % Reassessments Real Growth Reassessments %

Year Gross Amount Exemptions Exemption & Real Growth Total Growth2003 23,115,027 1,262,051 5.46% 837,588 668,999 1,506,587 7.0%

56% 44% 1,506,587 7.0%

2004 24,202,240 1,251,920 5.17% 572,465 514,748 1,087,213 4.7%53% 47% 1,087,213 4.7%

2005 25,346,768 1,260,677 4.97% 737,176 407,352 1,144,528 4.7%64% 36% 1,144,528 4.7%

2006 27,552,684 1,352,566 4.91% 454,651 1,751,265 2,205,916 8.7%21% 79% 2,205,916 8.7%

2007 30,534,604 1,396,004 4.57% 1,554,929 1,426,991 2,981,920 10.8%52% 48% 2,981,920 10.8%

2008 * 33,282,718 1,535,604 4.61% 1,679,323 1,068,791 2,748,115 9.0%61% 39% 2,748,115 9.0%

(*) 2008 represents original information from last year. No reassessments or growth numbers are currently availablefor 2009. The 2008 digest will not be finalized until late April. We will update once the digest is certified by the Department of Revenue.

FULTON COUNTY SCHOOL SYSTEM

DIGEST HISTORY

3.5

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

0.8

0.9

2003 2004 2005 2006 2007 2008

56%53%

64%

21%

52%

61%

44%47%

36%

79%

48%

39%

Property Tax Digest History And TrendReassessments vs. Real Growth

Reassessments Real Growth

(*) 2008 represents original information f rom last year. No reassessments or growth numbers are currently available for 2009. The 2008 digest will not be f inalized until late April. We will update once the digest is certif ied by the Department of Revenue.

3.6

$369,292

$250,979

$287,493

$220,208

$488,016

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000

Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools

Analysis Of Average Digest (Gross Value) Per Student

3.7

$351,878

$220,522

$236,321

$200,680

$485,705

$0

$100,000

$200,000

$300,000

$400,000

$500,000

$600,000


Analysis Of The Average Digest (Net Value) Per Student

3.8

$351

$221$236

$201

$486

$0

$100

$200

$300

$400

$500

$600


Analysis Of Value Of 1 Mill (Est.) Per Student

3.9

69%

58%56%

50%

80%

0%

10%

20%

30%

40%

50%

60%

70%

80%

90%

Fulton County Dekalb County Cobb County Gwinnett County Atlanta Public Schools

Percentage Of Local Contribution Comparison

3.13

60,000

65,000

70,000

75,000

80,000

85,000

90,000

95,000

100,000

105,000

110,000

67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903

FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013

2.4%

2.4%

1.8%

1.5%2.3%

2.4%3.4%

6.8%

3.8%

2.7%

2.5%

1.6%

1.8%

Student Enrollment Growth and

Impact on Five-Year Budget Forecast

3.16

FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013

Enrollment 67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903

FTE 64,837 67,659 68,689 70,362 72,142 74,756 79,197 83,111 85,526 87,429 89,352 90,782 92,416 94,080

55,000

60,000

65,000

70,000

75,000

80,000

85,000

90,000

95,000

100,000

Enrollment FTE

Comparison Between FTE Student Enrollment Gap

3.18

QBE QBE Formula % Of Districts Local Fair Share Gross Earning Local Fair Share Sales Ratio

Fulton County 148,954,056 424,604,464 35.08% 36.77DeKalb County 120,065,611 504,281,023 23.81% 36.47Cobb County 139,200,389 560,011,655 24.86% 38.45Gwinnett County 150,912,106 832,727,767 18.12% 37.90Atlanta Public Schools 119,218,571 256,176,461 46.54% 36.77State Average 1,689,780,604 9,155,835,062 18.46%

Revenue Comparison

Metro-Atlanta Schools Districts Using FY09 Midterm Earnings (QBE)

3.20

Fulton County Schools State Austerity Reductions

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

FY03 $6,100,110

FY04 $12,824,008

FY05 $15,059,439

FY06 $15,059,303

FY07 $8,124,205

FY08 $6,939,915

FY09 $16,153,693

FY10 Est. $23,001,584

$103,262,257

3.21

FY98FY99FY00FY01FY02FY03FY04FY05FY06FY07

FY08FY09FY10 est.

Local Fair Share Tax History

$-

$20,000,000

$40,000,000

$60,000,000

$80,000,000

$100,000,000

$120,000,000

$140,000,000

$160,000,000

FY88 $ 28,691,111FY89 $ 34,100,929FY90 $ 38,098,333FY91 $ 41,951,163FY92 $ 47,897,000FY93 $ 47,864,544FY94 $ 47,995,662FY95 $ 53,790,440FY96 $ 54,000,000FY97 $ 53,264,900FY98 $ 55,050,097FY99 $ 68,902,433FY00 $ 72,639,716FY01 $ 80,676,953FY02 $ 91,814,395FY03 $103,502,568FY04 $114,109,045FY05 $114,856,875FY06 $119,837,263FY07 $130,068,762FY08 $137,142,161FY09 $148,954,056FY10 $148,484,365

3.23

$101

.9

$107

.4

$112

.4

$120

.1

$121

.6

$130

.6

$139

.0 $151

.0

$96.

0

$105

.5

$108

.6

$119

.2

0

20

40

60

80

100

120

140

160

FY2006 FY2007 FY2008 FY2009

Fulton County Schools Local Fair Share Comparisons

(Amounts Expressed In Millions)


3.24

0.00%

10.00%

20.00%

30.00%

40.00%

50.00%

Fulton DeKalb Cobb Gwinnett Atlanta Public Schools State Average

35.08%

23.81%24.86%

18.12%

46.54%

18.46%

Local Fair Share AnalysisMetro-Atlanta Schools Districts

3.25

0

1,000

2,000

3,000

4,000

5,000

Fulton Atlanta DeKalb Cobb Gwinnett

$2,974

$2,736

$3,795 $3,884 $4,245

Analysis Of Average QBE Earning (Net) Per Student

3.26

Cla

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Cla

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Cla

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Cla

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Cla

yto

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Cla

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Fay

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Fay

ette

Fay

ette

Fay

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Fay

ette

Fay

ette

DeK

alb

DeK

alb

DeK

alb

DeK

alb

DeK

alb

DeK

alb

Co

bb

Co

bb Co

bb

Co

bb

Co

bb

Co

bb

Gw

inne

tt

Gw

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Ful

ton

Ful

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Ful

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Ful

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Ful

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Ful

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34.50

35.00

35.50

36.00

36.50

37.00

37.50

38.00

38.50

39.00

39.50

2002 2003 2004 2005 2006 2007

Sales Ratio Study Property Tax Assessment Level Comparison

3.27

FY09 and FY10 Class Size Comparison

General Ed.

Grade Level

FY2009

State Max. Per

Individual Class

FY2010 Proposed

State Max. Per

Individual Class

FY2009 FCSS

Max. Per

Individual Class

FY2010 FCSS

Proposed Max.

Per Individual Class

Kindergarten

With IP

20 22 19 20

Grade 1

Grade 2

Grade 3

21

21

21

23

23

23

20

20

20

21

21

21

Grade 4

Grade 5

28

28

30

30

27

27

28

28

Grades 6-8 (Includes IDT

+ Connect.)

28 30 27 28

Grades 9-12 32 32 27 29

4.1

Where does the money go?

Preliminary Budgetby Major Categories of Expenditures

85%

15%

Non-Personnel

Personnel

FY2009

85%

15%Non-Personnel

Personnel

FY2010

6.1

Expenditures Summary by Function

(*) The percentage breakdown of expenditures by function for Instructional Services is as follow: Fct. 1000 - Instruction, 64.2%; Fct. 2100 - Pupil Services, 3.8%; Fct. 2210 - Improvement of Instructional Services, 2.2%, and Fct. 2220 - Educational Media Services, 1.6%.

Note: Figures are rounded up to the tenth decimal place.

Direct Instruction71.8%

$605,964,212

Maintenance & Operation of Plant Services

9.1%$76,702,831

Student Transportation Services

5.4%$45,739,251

School Administration

6.3%$53,286,170

Support Services -Central1.7%

$14,059,378

Transfers to Other Funds1.7%

$15,500,322

Administration2.3%

$18,967,997

Other Support Svcs1.7%

$15,179,028

Total Proposed Expenditures: $845,399,189

Where does the money go?

6.2

FY2010 PRELIMINARY BUDGET BY FUNCTION

% of % ofDescription FY09 Budget Total Budget FY10 Budget Total Budget

Instruction 557,269,734$ 65.0% 542,880,434$ 64.2%

Pupil Services 29,747,688 3.5% 31,709,437 3.8%

Improvement of Instruction 20,022,702 2.3% 18,177,755 2.2%

Educational Media Services 14,134,014 1.6% 13,196,586 1.6%

General Administration 1,261,293 0.1% 2,466,384 0.3%

School Administration 51,959,224 6.1% 53,286,170 6.3%

Support Services - Business 13,486,328 1.6% 16,501,613 2.0%

Maintenance and Operation of Plant Services 72,243,898 8.4% 76,702,831 9.1%

Student Transportation Service 46,465,610 5.4% 45,739,251 5.4%

Support Services - Central 15,194,836 1.8% 14,059,378 1.7%

Other Support Services 14,861,523 1.7% 15,179,028 1.7%

Transfers to Other Funds 20,741,451 2.4% 15,500,322 1.7%

Total 857,388,301$ 100.0% 845,399,189$ 100.0%

6.3

AS of April 2009

Mid year presented

Actual Original Revised Amendments in Revised as of April Projected FY2010

FY08 Budget FY09 Budget FY09 April FY2009 3/10/2009

(I) Beginning Fund BalanceBeginning Fund Balance 133,003,575$ 106,213,728$ 106,213,728$ 5,642,197$ 111,855,925 83,565,164$

(II) RevenuesNet Tax Revenue 495,772,425$ 536,613,563$ 500,769,469$ 0 500,769,469$ 548,139,664

State Homestead Credit 11,475,000 11,475,000$

State 277,408,332$ 302,748,950$ 294,839,767$ (30,580,904) 264,258,863$ 275,022,667

Other Local 20,499,665$ 17,362,009$ 17,362,009$ (5,401,921) 11,960,088$ 10,846,025$ Federal (JROTC & FEMA) 472,971$ 663,779$ 663,779$ 0 663,779$ 13,481,366$ Total 794,153,393$ 857,388,301$ 813,635,024$ (24,507,825) 789,127,199$ 847,489,722$

(III) ExpendituresPersonnel & Non-Personnel Cost 782,454,574$ 843,888,301$ 843,888,301$ (21,694,000) 822,194,301 829,638,867

Special Transfer 38,488,666$ 13,500,000$ 13,500,000$ 13,500,000 15,760,322

Midyear Budget Cuts (21,000,000)$ (21,000,000)

Midyear Budget Adjustments 2,723,659$ 2,723,659

820,943,240$ 857,388,301$ 839,111,960$ (21,694,000) 817,417,960 845,399,189

(IV) Difference Between Budget Revenues And Expenditures (II - III = IV)

(26,789,847)$ -$ (25,476,936)$ (28,290,761)$ 2,090,533$

(V) Ending Fund Balance (I + IV = V)Total Ending Fund Balance 106,213,728$ 106,213,728$ 80,736,792$ 83,565,164$ 85,655,697$

Adjusted Ending Fund Balance (*) 106,213,728$ 106,213,728$ 80,736,792$ 83,565,164$ 85,655,697$

Fund Balance in Months 1.21 months 1.22 months

(*) Unaudited

Student Enrollment (*) 85,998 88,299 90,183 Average Cost Per Student 9,546$ 9,710$ 9,374$

Note:

FY08 and FY09 student enrollment are based on October count.

Preliminary EstimatesAnd Potential Impact

FULTON COUNTY SCHOOLSPreliminary Review of Fiscal Year 2009-2010 Master Budget (Early Estimates - Subject To Change)

6.4

Graduation

Rate

Fulton County $8,288 $8,558 $8,663 $8,745 $8,919 $9,746 $9,710 1593 83.80%DeKalb County $8,018 $7,827 $7,914 $7,994 $8,228 $8,996 $8,962 1338 75.30%Cobb County $7,193 $7,335 $7,239 $7,382 $8,213 $8,816 $8,883 1523 84.20%

Gwinnett County $7,048 $6,886 $7,216 $7,398 $7,834 $8,338 $8,408 1521 79.10%Atlanta Public

Schools $10,962 $11,116 $11,216 $11,881 $12,762 $13,710 $13,493 1300 71.70%

Wake County, NC $6,578 $6,396 $6,772 $6,709 $7,204 $7,747 $8,470 1562 82.60%What-If Average** $7,420 $7,349 $7,456 $7,591 $8,092 $8,717 $8,751 1,461 79.53%

Sources: Georgia DOE Expenditure Report For FY03 – FY08 (include all funds except: Debt Service; Capital Projects; Internal Service; and

Trust and Agency Funds).

*FY09 figures are estimates based on the Districts' original budgets (General Fund Only).

** What-If Scenario Average is an average of: Cobb, Gwinnett, and Dekalb.

Districts

COST PER STUDENT

FY07 FY08 FY09 Est. SAT ScoreFY03 FY04 FY05 FY06

7.1

5,000

7,000

9,000

11,000

13,000

15,000

FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.

Cost Per Student Analysis

Atlanta City Schools Fulton County DeKalb County Cobb County Gwinnett County Wake County

7.2

High +

Red Zone Yellow Zone

No

Goal

Yes

Orange Zone Green Zone

Low -

Low - High +

Effi

cien

cy /

Inpu

t (C

ost)

Use

of R

esou

rces

Effectiveness / Outcome

Performance Results

Explanation Of Efficiency and Effectiveness Matrix

Consulting Group Performance Matrix), McKinsey Strategic Matrix, and Sorbonne-Paris Analysis Tools

7.3

Explanation Of Efficiency and Effectiveness Matrix

Consulting Group Performance Matrix), McKinsey Strategic Matrix, and Sorbonne-Paris Analysis Tools

Zones:

Green Zone: High performance (high output), low costs (low input) - this is the ideal situation, because these organizations are performing at the highest level with minimal input (making the best use of resources). Therefore, they are being efficient (less use of resources) and, at the same time, very effective (high performance results). Because of environmental change and several factors impacting organizations (SWOT Analysis),the highest performing organizations in the Green Zone maintain their relevance over time by finding proactive ways to move themselvesdownward and to the far right on the matrix (making the best use of resources and increasing performance).

Red Zone: Low performance (low output), high costs (high input) - this is not the ideal situation, because these organizations are performing at the lowest level with high input (not making the best use of resources). Therefore, they are not being efficient (more use of resources) and, at the same time, not effective (low performance results).

Yellow Zone: High performance (high output), high costs (high input).

Orange Zone: Low performance (low output), low costs (low input).

7.4

Cost & Result Analysis - Graduation Rate For The Comparison Districts

Fulton CountyDeKalb County

Cobb CountyGwinnett County

Wake County, NC

Atlanta City Schools

2,600

5,600

8,600

11,600

14,600

50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%

Green Zone

Red Zone

Orange Zone

Yellow Zone

Graduation Rates

7.5

Cost & Result Analysis - SAT For The Comparison Districts

Fulton County

DeKalb County Cobb County

Gwinnett County

Wake County

Atlanta City Schools

$2,600

$5,600

$8,600

$11,600

$14,600

1200 1300 1400 1500 1600 1700 1800

SAT Scores

Effectiveness (Outcome)

HighLow

Effi

cien

cy (I

nput

)

Cos

t Per

Stu

dent

Yellow Zone

Green Zone

Red Zone

Orange Zone

7.6

Function Description Fulton DeKalb Cobb Gwinnett Atlanta

1000 Instruction 6,311$ 5,923$ 6,416$ 5,819$ 8,139$

2100 Pupil Services 337 447 (**) 173 181 459

2210 Improvement of Instruction 227 263 145 83

2220 Educational Media Services 160 181 138 131 228

2300 General Administration 14 107 71 17 191

2400 School Administration 588 704 501 487 719

2500 Support Services - Business 153 51 190 1,137

2600 Maintenance and Operation of Plant Services 818 786 586 515 1,399

2700 Student Transportation Service 526 503 457 533 362

2800 Support Services - Central 172 251 163 258 776

2900 Other Support Services 168 1

4000 Facility Planning/Construction 49 0 0.5

5000 Transfers to Other Funds 235 11 49 124.8

5100 Debt Service 14 6.5Total 9,710$ 8,962$ 8,883$ 8,408$ 13,493$

Notes:

(*) The information is based on the Districts' FY2009 Original Budgets

(**) Pupil Services and Improvement of Instruction are reported together under Pupil Services.

Cost Per Student Comparison Of Metro-Atlanta School Districts By Function (*)

7.7

A B C D=B-C E=D/BFY2009 Cost Per QBE Per Local % of LocalDistrict Student Student Funding FundingFulton County 9,710 2,970 6,740 69%Atlanta Public Schools 13,493 2,736 10,757 80%DeKalb County 8,962 3,795 5,166 58%Cobb County 8,883 3,884 4,998 56%Gwinnett County 8,408 4,245 4,162 50%

STATE vs LOCAL FUNDING

7.8

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000


$13,493

$9,710$8,962

$8,883$8,408 $8,470

FY09 Est. Cost Per Student Comparison

7.9

-

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.

Cost Per Student ComparisonFY03 - FY09


7.10

Documents

Fulton County Schools FY10 Budget Blue Book Information