Ensuring Success For Each Student
FY18 TENTATIVE BUDGET
OPERATING BUDGET
2018 - $380 million (salary increase 3%, major adjustments to nurses, bookkeepers,
& administrative assistants salary schedules)
2017 - $361 million (salary increase 3%, major adjustments to teacher &
paraprofessional salary schedules)
2016 - $341 million (salary increase 5%, major adjustment to bus driver salary
schedule)
2015 - $318 million (salary increase 3%)
2014 - $293 million (5 & 6 furlough days, no salary increase)
2013 - $293 million (no salary increase)
2012 - $296 million (3 & 5 furlough days, no salary increase)
2011 - $284 million (8 & 10 furlough days, no salary increase)
2010 - $317 million (6 furlough days, no salary increase)
Tentative budget includes:Local Tax Digest
• Projected growth 6% ($7 million)
State Revenue
• Projected increase $10 million
• Austerity reduction remains $4 million
• Health insurance rate increase classified employees (employer share
$945 per month per employee…was $846)…$0 state funding
• TRS employer rate increase from 14.27% to 16.81%
Other
• 3% salary increase for all employees (no step) - $7.1 million
• Additional personnel (107 new positions - $5.9 million)
• Salary increase – adjustment to salary schedules for nurses,
school bookkeepers, school secretaries, central office
secretaries ($1.3 million)
• Use cash reserves to balance budget ($12 million)
• School funding increase from $50 to $60 per student
• Challenges – lack of state funding for technology &
transportation, state austerity reduction
• Projected fund balance is 12%
TAX DIGEST HISTORY
Calendar Year Increase /-Decrease
2017 6.00% (projected)
2016 8.69%
2015 7.54%
2014 8.97%
2013 1.03%
2012 -12.02%
2011 -6.57%
2010 -15.3%
2009 -1.97%
2008 8.24%
$6.4
$6.9 $6.8
$5.7 $5.4
$4.7 $4.7
$5.1$5.4
$6.0 $6.4
-
1.0
2.0
3.0
4.0
5.0
6.0
7.0
8.0
2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017
$ M
illio
ns
Value of One Mill on M&O Tax Digest
Calendar YearProjected
HOMESTEAD EXEMPTION
AGE Exemption Amount Entity
- $4,000 School M&O
62 $20,000 School M&O/School Bond
65 $80,000 School M&O/School Bond
68 $120,000 School M&O/School Bond
70 Full Exemption School M&O/School Bond
STATE AUSTERITY REDUCTIONS
Total $220,919,503
-
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
30,000,000
35,000,000
40,000,000
$ M
illio
ns
TEACHERS RETIREMENT SYSTEM (TRS)
Employee Rate Employer Rate
FY2018 6.00% 16.81%
FY2017 6.00% 14.27%
FY2016 6.00% 14.27%
FY2015 6.00% 13.15%
FY2014 6.00% 12.28%
FY2013 6.00% 11.41%
FY2012 5.53% 10.28%
FY2011 5.53% 10.28%
FY2010 5.25% 9.94%
EMPLOYER HEALTH INSURANCE COSTS
CLASSIFIED EMPLOYEESEmployer Cost
Per Classified Employee
Per Month
FY2018 $ 945
FY2017 $ 846
FY2016 $ 746
FY2015 $ 596
FY2014 $ 596
FY2013 $ 446
FY2012 $ 296
PUPIL TRANSPORTATION
REVENUE/EXPENDITURES
-
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
18,000,000
20,000,000
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Expenditures
State Revenue
FY18 GENERAL FUND BUDGET
Revenue $ 367,900,969
Expenditures $ 379,860,448
Net Change $ 11,959,479
GENERAL FUND REVENUE
Local 37%$137,449,627
State 62%$228,345,342
Federal 1%$2,106,000
GENERAL FUND EXPENDITURES
Business
Services/General
Administration
1%
Student
Transportation
5%School
Administration
8%Central Support
Services
7%
Maintenance/
Operations
9%
Instruction
70%
SALARIES COMPARED TO
OPERATIONS
Other Expenditures
$49,027,157
13%
Salaries & Benefits
$330,903,344
87%
EXPENDITURES PER STUDENT COMPARISON
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
Atlanta City
Schools
Fulton
County
Chatham
County
Dekalb
County
State
Average
Cobb
County
Gwinnett
County
Henry
County
Cherokee
County
Clayton
County
Forsyth
County
FY16 Expenditures Per Student Comparison
(10 Largest Districts)
$8,293
$9,020
Source: www.gadoe.org/finance-and-business-operation/financial-review (includes Federal Programs)
$14,713
$9,552$10,064$10,072
$8,893 $8,377 $8,330$7,866
$7,894
PER STUDENT EXPENDITURE FY18
41,735 Students
$9,103
Note: Amount represents annual operating expenses only.
NEW POSITIONS - FY18SCHOOL BASED
Assistant Principal 8
Clinic Aide 11
Psychologist 4
Instructional Technology – Para 35
Project Manager 18
Student Support Facilitator 18
TOSA – Gifted 1
Total 95 ($4,920,484)
NEW POSITIONS - FY18CENTRAL OFFICE
World Language Coordinator 1
Payroll Coordinator 1
Information Systems Specialist 2
Application Specialist 2
Technician Supervisor 2
Help Desk Support 1
Administrative Assistant -Technology I
Network Specialist 2
Total 12 ($989,372)
CENTRAL OFFICE EXPENSESchool System (Students)
FTE 2016
Central Office
Expenditures
Per Student
Rank
Atlanta Public 50,837 $ 833 16
Fulton 95,248 $ 533 49
Gwinnett 180,235 $ 509 55
Chatham 36,910 $ 487 59
Clayton 54,317 $ 449 75
DeKalb 101,014 $ 403 101
State Average 1,736,628 $ 398
Cobb 114,410 $ 347 117
Forsyth 44,529 $ 242 162
Cherokee 41,536 $ 233 165
Henry 42,125 $ 197 172
Source: www.gadoe.org/finance-and-business-operations/financial-review
Note: Rank is based on #1 spending MOST amount per student…180 districts reporting.
(excludes Charter Schools)
9%10%
15%
20%
19%
20%
17% 16%
17%
15%
12%
$-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
FY08 FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18
PROJECTED
FUND BALANCE – CASH BASIS
*FY18 projection (12%) assumes salary increase 3% ($7,145,664), changes to salary
schedules ($1,364,041) & additional personnel ($5,909,856).