Pinellas County Schools School Improvement Budget

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Pinellas County Schools School Improvement Budget

• Presented by
• Cathy Davidson, Budget Specialist

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Budget Process
Budget Process begins
School Board workshops
FTE counts
Budget Review meetings
Publish Annual Budget Summary
Budget requests received
Budget approved
Staffing allocations to schools
Budget Steering Committee meets
Public Hearings
New fiscal year begins
Discretionary SIP allocated
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DO
PLAN
How will we communicate the plan? How will we
gain support and buy it? How will improvement be
communicated? How will improvement be made
visible? Who will collect the data? How will they
collect the data? How will the data be made
readily accessible? When, where and to whom will
the data be reported?
What are we improving? Why do we need to improve
it? Who are the customers? What are their
requirements? Do these requirements align to PCS
objectives? What is the current process? What are
root causes of problems? What are best
practices? How will we know if were getting
better? What are current and past performance
levels? What is the improvement target? What
needs to be done to make the improvement?
What are the results? How do they compare to past
results? What worked and didnt work? What could
we do better? What changes should we make? How
can we standardize the improvements? Who should
we share this information with? What behaviors
should be reinforced? What results should be
celebrated and how? How will we address lack of
improvement?
What changes should be included in a plan for
improvement? Who else will benefit from this
knowledge? How will new knowledge be managed?
STUDY
ACT
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Whos Who in Budget
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What Is FTE and Why ?
FTE is how students are counted for State
funding. If a student is present during Date
Certain. The date designated by the state on
which to count the students. It happens two times
a year for funding.
ull
ime

Equivalent
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Full Time Equivalency
Feb. count
Oct. count
(.5)
(.5)
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FTE Counts

• FTE IS GENERATED BY...
• Counting Students by Grade and Program
• Reporting Data to State at Required Times (Survey
  Periods)

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2
1
FTE Surveys
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4
3
9

• Survey 6 -- September
• Survey 2 -- October
• Survey 9 -- December (Delinquent and Homeless)
• Survey 3 -- February
• Survey 4 -- June
• Survey 1 -- July
• Survey 5 -- August (End of Year Data)

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Program Cost Factors

• Program Description Cost Factor
• 101 Basic Ed (KG-3) 1.074
• 102 Basic Ed (4-8) 1.000
• 103 Basic Ed (9-12) 1.033
• 111 Basic PK-3 w/ ESE Services
  1.074
• 112 Basic 4-8 w/ ESE Services 1.000
• 113 Basic 9-12 w/ ESE Services
  1.033
• 130 ESOL 1.124
• 254 ESE Support Level 4 3.520
• 255 ESE Support Level 5 4.854
• 300 Vocational (9-12) 1.050

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The Calculation
x
Cost Factor

1 WFTE
1 UFTE
District Cost Differential (1.0041)
Base Student Allocation (3,630.62)
x
x
WFTE
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(No Transcript)
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The History of School Improvement

• Pinellas County School Board implemented school
  based budgeting, allowing for increased
  flexibility in the use of school funds
• Each school received from the state an allocation
  of 10 per UFTE.
• This money was to be used in the development,
  implementation and evaluation of the school
  improvement objectives

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The Uses of School Improvement

• The School Advisory Council (SAC) should ensure
  that the use of SIP funds is aligned to the
  highest priorities of the school listed in the
  School Improvement Plan
• Some uses include
• Conducting needs assessments
• Developing the plans

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The Uses of School Improvement

• Some uses include (Cont)
• Training activities
• Parental involvement
• Implementation
• Release time for staff participation
• Florida Statutes, State Board of Education rules
  and school board policies and other district
  guidelines govern the use of the funds.

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The Uses of School Improvement

• Any unused dollars can be carried forward over to
  the school improvement budget for use in the
  following years, although the intent is to use in
  in the year for which it was allocated.

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School Improvement

• Budget Process
• Proposed - May
• Final January
• Based on the October FTE count. This uses the
  current school year population to create the
  budget for the current year.
• Formula
• School Improvement 5 per unweighted FTE

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School Improvement

• Last year the amount funded by the state was 5
  per unweighted FTE

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School Improvement

• During this years Legislative session the amount
  funded by the state was zero but the district
  provided the 5 per unweighted FTE for the
  schools

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School Improvement

• Project 1110
• Subproject 4201

• The SAC shall be involved in the development and
  approval of expenditures of school improvement
  funds. The secret to a successful plan is to keep
  it general and do not define activities so
  specific that plan amendments need to be done
  when a proving a particular use of the money.

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Questions about Certain Uses of the School
Improvement Money

• Red Book is the best source of information
• The Supplies vs. Equipment section of Redbook is
  an invaluable source

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Red Book A Department of
Education Publication

• Creates standardized reporting across all
  districts
• Provides Florida School Districts with a uniform
  chart of accounts for budgeting and financial
  reporting.
• Establishes a comprehensive and uniform structure
  for reporting education fiscal data.

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Classification Supplies vs. Equipment

• APPENDIX A
• SUPPLIES AND EQUIPMENT
• In this section criteria are provided for the
  solution of the ever-present problem in financial
  accounting
• distinguishing between supplies and equipment.
  These guides consist of criteria for classifying
  an item as
• supply and criteria for classifying an item as
  equipment. Equipment built-in or fixed to the
  building or grounds
• is considered a part of the building or land
  improvement, and is to be charged to those
  respective accounts.
• CRITERIA FOR SUPPLY ITEMS
• A supply item is any article or material which
  meets any one or more of the following
  conditions
• 1. It is consumed in use.
• 2. It loses its original shape or appearance with
  use.
• 3. It is expendable, that is, if the article is
  damaged or some of its parts are lost or worn
  out, it
• is usually more feasible to replace it with an
  entirely new unit rather than repair it.
• 4. It is an inexpensive item, having
  characteristics of equipment, whose small unit
  cost makes
• it inadvisable to capitalize the item.

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Classification Supplies vs. Equipment

• APPENDIX A
• SUPPLIES AND EQUIPMENT

CRITERIA FOR SUPPLY ITEMS (Cont)
5. It loses its identity through incorporation
into a different or more complex unit or
substance. CRITERIA FOR EQUIPMENT ITEMS An
equipment item is a material unit which meets all
of the following conditions 1. It retains its
original shape and appearance with use. 2. It is
nonexpendable, that is usually more feasible to
repair it rather than replace it with an entirely
new unit. 3. It represents an investment of money
which makes it feasible and advisable to
capitalize the item. 4. It does not lose its
identity through incorporation into a different
or more complex unit or substance. Criterion
number 4 is very important, especially if capital
outlay expenditures are to be depreciated,
in memorandum accounting, to arrive at equipment
use cost.
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Questions/Comments

• Budget Department
• Phone [phone]
• Fax [phone]
• http//pcsb.pinellas.k12.fl.us/budget/buintranet/b
  uintranet.htm