School Finance 101. Jeffco U September 29, 2018 Kathleen Askelson, Chief Financial Officer Nicole Stewart, Director-Budget and Treasury
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1 School Finance 101 Jeffco U September 29, 2018 Kathleen Askelson, Chief Financial Officer Nicole Stewart, Director-Budget and Treasury
2 AGENDA Colorado School Finance Individual District Finance Two-Part Budgeting Process: Student Based Budgeting (SBB) Budgeting for Outcomes (BFO) Transparency and Accountability
3 Colorado School Finance
4 CO School Finance TOTAL PROGRAM Funding The amount each school district receives through the funding formula prescribed in the School Finance Act. Based on pupil counts and other factors outlined in the formula plus funding for at-risk and on-line students. Funded with a mix of state (income and sales) and local (property) tax. Each district s mix can be different.
5 COLORADO SCHOOL FINANCE ACT Current school finance is legislated by the state and was last revised in Legislated each year with a new bill. Required to fund inflation and growth. Kindergarten funded at.58 of an 1.0 FTE. State Formula
6 CO School Finance Base Funding is adjusted annually for inflation adjusted by factors Cost of living Negative factor Personnel & non-personnel costs Size of district
7 CO School Finance TOTAL PROGRAM Funding Factors Tool used to balance state budget. Reduces what would otherwise be funded if School Finance Act was applied as intended. Implemented in 2009/2010. For 2018/2019, the total statewide loss is $672M of that Jeffco s share is $61M
8 CO School Finance SCHOOL FINANCE Formula Billions of Dollars $8 $7 $6-$130M -$381M Total Program without Budget Stabilization Factor/Recission Total Program with Budget Stabilization Factor/Recission -$774M -$1.0B -$1.0B -$1.0B -$828M -$823M -$672M -$822M $5 $4
9 CO School Finance PER PUPIL: Colorado vs. National Average Source:
10 CO School Finance TOTAL PROGRAM Funding Funded Pupil Count (Oct 1) x Per Pupil Funding Amount + At-Risk Pupil Funding + Online Pupil Funding
11 CO School Finance LOCAL SHARE and STATE SHARE The two sources of revenue that combine to equal Total Program Funding. Local Share + State Share = Total Program Funding
12 CO School Finance LOCAL SHARE is: Received through property tax collections at the county level and a portion of specific ownership tax. Property valuations are set by the county assessor Assessed value for residential property equals 7.2% of the actual value of the property (commercial property is 29%) A set (or frozen) mill is levied by districts A mill is one-tenth of one percent (.001)
13 CO School Finance STATE SHARE is the difference between the amount of local share revenue that districts generate (property tax & and specific ownership tax) and the amount of the Total Program Funding. State funding is necessary if local share does not fully fund Total Program. The state share amount is funded via state income tax and sales and use tax.
14 CO School Finance Formula State and Local Share Revenue per Pupil Mill Levy Overrides per Pupil Local Taxes Funding Level per pupil State Aid AV min Assessed Value (AV) per Pupil AV max
15 CO School Finance WHAT IS Jeffco s split? Revenue per Pupil Jeffco PPR 42% Local 58% State Local Taxes Mill Levy Overrides per Pupil Funding Level per pupil State Aid AV min Assessed Value (AV) per Pupil AV max
16 CO School Finance STATEWIDE IMPACTS to School Finance 70% 64% 60% 57% STATE SHARE General Fund and State Education Fund 50% 40% 43% LOCAL SHARE Mostly Property Taxes 30% TABOR 1992 Amendment Mill Levy Freeze % Relative State and Local Shares of School Finance, 1983 to FY Note: Prior to 1993, K-12 funding was done on a calendar year basis.
17 CO School Finance COMPARISONS TO OTHER STATES State Per Pupil Spending NY $22,366 DC $19,159 CT $18,958 NJ $18,402 VT $17,873 AK $17,510 WY $16,442 MA $15,593 RI $15,532 PA $15,418 US Avg. $11,762 CO $9,575 Source: US Census Bureau 2016 Public Elementary-Secondary Education Finance Data
18 CO School Finance But where s the pot money? Bottomline: Jeffco Public Schools has received $2M from marijuana funding since inception.
19 Individual District Finance
20 District Finance OTHER Local Funding Mill Levy Overrides (MLO) MLO is additional revenue outside of the Total Program Formula Limited to 25% of Total Program Is not included in the total for the local share and, therefore, does not affect the amount of state share funding Capital Projects Bond Mill levies Proceeds and expenditures from debt authorization in separate capital fund Bond mill revenue flows to debt service fund for repayment of debt
21 District Finance JEFFCO HISTORY of Voter Approved Mill Levies Mill Levy Overrides 1998 Defeated 1999 $35.8 Million ($45 Million authorized) 2004 $38.5 Million 2008 Defeated 2012 $39 Million 2016 Defeated TOTAL $113.3 Million (set amount) Note: Mill levies continue unless changed by election.
22 District Finance JEFFCO HISTORY of Bond Levies Bond Levy 1998 $265 Million 2004 $323.8 Million 2008 Defeated 2012 $99 Million 2016 Defeated Note: Bond levies end with repayment of the debt.
23 State Funding District Finance COMPARISONS to Other Districts Comparisons Per Pupil Revenue, Mill Levy and Bond District # of Students State Per Pupil Funding 17/18 Mill Levy Override Per Pupil 17/18 Outstanding Bonds Per Pupil 16/17 Denver 91,794 $7,925 $2,266 $20,585 Jeffco 86,112 (2 nd ) $7,478 (4 th ) $1,316 (5 th ) $4,485 (6 th ) Douglas 67,597 $7,396 $499 $4,513 Cherry Creek 55,657 $7,630 $2,048 $10,299 Boulder 31,282 $7,582 $2,217 $23,203 Littleton 15,643 $7,373 $1,842 $8,695
24 District Finance BILLION DOLLAR BUDGET Comparison District Total Budget Enrollment Lee County, FL $1,484,709,538 91,309 Albuquerque, NM $1,349,158,362 90,566 Denver, CO $1,896,125,256 90,235 Prince William, VA $1,504,365,187 87,793 Fort Worth, TX $1,079,468,276 87,080 Jeffco Public Schools $1,004,844,315 86,731 Davidson County, TN $1,019,952,830 85,598 Baltimore City, MD $1,455,496,000 83,666 Austin, TX $1,614,305,259 83,648 Anne Arundel, MD $1,183,671,500 80,387 Long Beach, CA $1,182,020,011 77,812 Sources: 2014 Data on national ranking by size from National Center for Education Statistics; total budget figures from each district s respective website
25 District Budget
26 TWO-PART Budgeting Process For Schools Student Based Budgeting (SBB) For Departments Budgeting for Outcomes (BFO) These processes work in unison to better align the budget with the district s strategic and long term financial plans.
27 Student Based Budgeting
28 STUDENT BASED BUDGETING Background The Student Based Budgeting (SBB) model was implemented for the majority of schools for the 2015/2016 school year. Allocated resources to schools based on their student counts and factors such as at-risk. Directed funds to schools in support of school-based decision-making. Provided equity as funds were allocated in a uniform and consistent process based on the population each individual school serves. Provided flexibility for site-based decisions for staffing and spending within limited parameters known as defined autonomy.
29 SBB 2018/2019 Factors
30 SBB 2018/2019 School Improvement Fund The Board approved $2.2M for a School Improvement Fund equity funding for schools that are struggling. Funds are allocated based on a combination of these factors:
31 Budgeting for Outcomes
32 BUDGETING FOR OUTCOMES (BFO) BUDGETING FOR OUTCOMES (BFO) aligns with STUDENT BASED BUDGETING aligns OUR PROCESSES with Manageable with existing staff and resources BOARD ENDS STRATEGIC PLANNING GOALS LONG TERM FINANCIAL PLAN
33 BUDGETING FOR OUTCOMES (BFO) BFO OBJECTIVES The key objective of BFO is to identify the best uses of our district s limited resources and to create a budget to maximize those resources. Other objectives of BFO: Budgeting priorities change with changes in the strategic plan. Focuses on programs that directly contribute to the success of the strategic plan. Takes into consideration future needs of the district.
34 District Budget COMPENSATION: 80 percent of the Budget Negotiations with two groups Jefferson County Education Association (JCEA) Jeffco Education Support Professionals Association (JESPA) Compensation negotiated every year Administrators not a bargaining unit
35 Oversight & Accountability
36 OVERSIGHT and ACCOUNTABILITY Annual Budget Awards for Financial Reporting and Budget Annual External Audit Transparency DEMONSTRATED FINANCIAL EXCELLENCE Ratings Agencies Moody s and S&P Community Oversight Committees Best Practice Audit Committee
37 LEARN MORE FUTURE FUNDING Learn more re: school funding initiatives ON THE ISSUES Superintendent messages on Jeffco s Budget $1 billion budget Administrative spending Per pupil spending Marijuana money JEFFCO GENERATIONS A Learning-Centered Vision for our Community Schools
38 QUESTIONS
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