preliminary budget reduction plan draft 1. preliminary budget reduction plan draft 2 preliminary...

Preliminary Budget Reduction Plan

DRAFT

1


DRAFT

2

Preliminary Budget Reduction PlanPresented byMichael HinojosaSuperintendent of Schools Alan KingChief Financial Officer

Date Created: 2.10.2011

General Fund Budget by Class

3

Description2009-2010Amended

2010-2011Adopted

PercentChange

Payroll Costs 1,013,057,510 1,031,808,992 1.85%Professional & Contracted Services 147,343,075 148,514,545 0.80%Supplies & Materials 36,717,908 41,506,243 13.04%Other Operating Costs 18,937,461 18,117,193 -4.33%Debt Service Expense 5,706,936 5,794,249 1.53%Capital Outlay – Land/Building/Equipment 6,134,742 4,921,207 -19.78%Other Uses 752,000 724,321 -3.68%

1,228,649,633 1,251,386,750 1.85%


DRAFT

General Fund Budget by Class

4

Total: $1,251,386,750


DRAFT


DRAFTGeneral Fund Budget by Function

5

Function DescriptionGeneral Operating

Fund00 Non-Operating Expenses 724,32111 Instruction 738,842,39312 Instructional Resources & Media Services 23,871,329

13 Curriculum Development & Instructional Staff Development10,374,179

21 Instructional Leadership 26,256,910

23 School Leadership 74,586,094

31 Guidance Counseling & Evaluation Services 49,073,89832 Social Work Services 2, 736,069

33 Health Services 17,226,32734 Student Transportation 24,440,072

36 Extracurricular Activities 13,088,655

41 General Administration 46,766,030

51 Facilities Maintenance & Operations 151,042,326

52 Security & Monitoring Services 20,330,54153 Data Processing Services 34,358,869

61 Community Services 3,016,16171 Debt services 5,794,249

95 Payments to Juvenile Justice AE Program 890,000

97 Payments to Tax Increment Fund 4,000,06799 Other Intergovernmental Charges 3,968,260

1,251,386,750

General Fund Budget by Function

6

Total: $1,251,386,750


DRAFT


DRAFTSummary Definitions of Function Codes

10 - Instruction and Instructional-Related Serviceso 11- Instruction - interaction between teachers and students.o 12- Instructional Resources and Media Services establishing and

maintaining libraries.

o 13 - Curriculum Development and Instructional Staff Development- aid instruction staff in planning, developing and evaluating the process of providing learning experiences for students. This function also includes in-service training and other staff development.

7


DRAFTSummary Definitions of Function Codes(cont’d)

20 - Instructional and School Leadershipo 21- Instruction Leadership-managing, directing, supervising and

providing leadership for staff who provide general and specific instruction services.

o 23- School Leadership-direct and manage a campus.

8



30 - Student Support Serviceso 31- Guidance, Counseling and Evaluation Services-assessing and testing

students’ abilities, aptitudes and interests; counseling student with respect to career and educational opportunities and helping them establish realistic goals.

o 32- Social Work Services-Investigating and diagnosing student social needs, interpreting those needs for other staff members and promoting modification of the circumstances surrounding the individual student related to his or her social needs.

o 33- Health Services-providing physical health services to students.o 34- Student (Pupil) Transportation-transporting students to and from school.o 35- Food Services-food service operation, including the cost of food, labor,

preparation, transportation and storage of food to provide students and staff.

o 36- Extracurricular Activities-school-sponsored activities outside of the school. 9



40 - Administrative Support Serviceso 41- General Administration-managing or governing the school

district as an overall entity.

50 - Support Services – Non-Student Basedo 51- Facilities Maintenance and Operations-keep the facilities and

grounds open, clean, comfortable and in effective working condition and state of repair, and insured.

o 52- Security and Monitoring Services-keep student and staff surroundings safe, whether in transit to or from school, on a campus or participating in school-sponsored events at another location.

o 53- Data Processing Services-hardware/software maintenance for PC networks and mainframe computers that include student and general administrative software and service multiple functions, webmaster, technology network, data, system security, information technology developer, programmer, tester, or systems analyst. 10



60 - Ancillary Serviceso 61- Community Services-activities or purposes other than

regular public education and adult basic education relating to the whole community or some segment of the community.

70 - Debt Serviceo 71- Debt Service-payment of debt principal and interest.

80 - Capital Outlayo 81- Facilities Acquisition and Construction-acquiring, equipping,

and/or making additions to real property and sites.

11



90 - Intergovernmental Chargeso 95- Payments to Juvenile Justice Alternative Education Programs

(JJAEP)-provides financial resources for JJAEP under Chapter 37, Texas Education Code.

o 97- Payment to Tax Increment Fund (TIF)-provides financial resources paid into a tax increment fund under Chapter 311, Tax Code.

o 99- Other Intergovernmental Charges-amounts paid to the county appraisal district for costs related to the appraisal of property.

12


DRAFT2010-11 General Fund Budget

13

Budget Dollars Percentage

Fixed CostsTotal Payroll $ 1,031,808,992 82.5%Total Utilities 56,922,766 4.5%Appraisal District 3,968,260 0.3%Audit Fees 1,250,000 0.1%Property Insurance 3,953,544 0.3%Tax Collections 479,500 0.0%Transportation Contract with Dallas County Schools 26,123,806 2.1%*Total Budget to DCS, $22,595,114 (basic contract)

Total Fixed Costs 1,124,506,868 89.9%

Non - Fixed Costs 126,879,882 10.1%

Total Budget $ 1,251,386,750


DRAFT2010-11 General Fund Budget

14


DRAFT2010-11 General Fund Budget – Other Budgeted Items

15

Budget Dollars

Non - Fixed Costs $ 126,000,000

Classroom 26,000,000 Co-Curricular 9,000,000 Library 4,000,000 Principal's Office 1,000,000 Maintenance 21,000,000

65,000,000

Data Processing 31,000,000

$ 34,000,000


DRAFT

16

Budget Outlook

“Worst case” Scenario: losses on the order of

20% $253 Million

“Better case” scenario: losses on the order of

10% $168 Million

Date Created:

“Either Scenario”, Dallas can expect to have personnel cuts Dallas will be confronted with a new reality


DRAFT

17


DRAFT Five Comparison DistrictsReduction Impact

District Amount (millions) Austin $181 El Paso $ 46 Fort Worth $ 82 Houston $348 San Antonio $ 38

18


DRAFT

19

Areas off the TableBest TeachersMaintain Fine Arts

Date Created:


DRAFT

20

Approximate Proposed Reductions

Category 3100 - Campus Employees 800 - Non Campus Employees Contracted Services Supplies Employee Travel Workday Reduction

Reduction $ 161,000,000

$ 48,000,000

$ 10,000,000

$ 1,400,000

$ 1,200,000

$ 3,000,000

Date Created:


DRAFT

21

Approximate Proposed Reductions (cont.)

Categories Stipends

Bilingual Math Science Sp Ed Supplies Substitutes Signing Bonus

Total Reductions

Reduction

$ 7,200,000

$ 1,920,000

$ 1,040,000

$ 400,000

$ 2,800,000

$ 2,300,000

$ 600,000

$ 240,860,000

Date Created:


DRAFT

22Date Created:

Comparison of Changes to Staffing Formulas


DRAFT

23Date Created:

Comparison of Changes to Staffing Formulas


DRAFT

24

Areas Not Authorized by Legislature

10 Furlough Days $ 44,000,000 10% Salary Reductions $ 85,000,000 25:1 Elementary $ 21,660,000

Date Created:


DRAFT

25

Q&ADate Created: 2.10.2011:



DRAFT

26


DRAFT

27

preliminary budget reduction plan draft 1. preliminary budget reduction plan draft 2 preliminary...

Documents