STRATEGIC PLANNING/ BUDGET PROCESS

Transcription

1 STRATEGIC PLANNING/ BUDGET PROCESS MAY 8, 2017

2 Work/Study Session Purpose 2 Discussion Decision Information Direction

3 3 Strategic Goals

4 Session Overview 4 Update on budget picture Review of potential legislative impacts Update on strategic planning and budget process Review of current budget considerations

5 Key Questions 5 What is the updated budget picture? What are the potential impacts of legislative proposals for and beyond? What process will be used to align budget decisions with organizational needs and identified strategic work? What is the Board s feedback on current budget considerations?

6 Our Mission Each student will graduate prepared to lead a rewarding responsible life as a contributing member of our community and greater society

7 Our Vision Every Student Future Ready: Prepared for College Prepared for the Global Workplace Prepared for Personal Success

8 8 Update on budget picture

9 Budget Status 9 The Board receives monthly Budget Status reports Staff complete mid-year review in February to project ending fund balances

10 General Fund 10 Beginning Fund Balance was higher than budgeted Enrollment increased by 2,073 FTE students vs. 1,523 budgeted Revenue and Expenditures lower than budgeted due to planned contingencies Budget Estimated Beginning Fund Balance $41.4 $45.2 Revenues $321.0 $318.6 Expenditures $318.4 $314.5 Ending Fund Balance $44.0 $49.3

11 Debt Service Fund 11 No changes from planned budget Budget Estimated Beginning Fund Balance $14.8 $14.7 Revenues $54.0 $54.0 Expenditures $54.0 $50.0 Other Financing Uses $0.0 $0.0 Ending Fund Balance $14.8 $14.7

12 Capital Projects Fund 12 Beginning fund balance higher then planned due to project work extending beyond August Expenditures greater than budgeted due to updated bond project spending Required budget extension scheduled for June Budget Estimated Beginning Fund Balance $189.4 $200.0 Revenues $46.6 $49.6 Transfers Out ($15.9) ($15.9) Expenditures $81.9 $94.4 Ending Fund Balance $138.2 $139.3

13 Budget Planning What are the potential impacts of legislative proposals for and beyond?

14 How School Funding Currently Works in WA Federal Dollars State Dollars Local Dollars EP&O Levy Capital Levy Bond Basic Education Teacher/staff salaries Materials and supplies Textbooks X X X Enhancements to Basic Ed Athletics, activities Local programs (e.g. New Teacher Support) Technology X X Buildings and Classrooms New buildings Facility-related upgrades X State construction assistance available if local funding is secured X X

15 How School Funding is Supposed to Work in WA Basic Education Teacher/staff salaries Materials and supplies Textbooks Enhancements to Basic Ed Athletics, activities Local programs (e.g. New Teacher Support) Technology Federal Dollars State Dollars Local Dollars X X EP&O Levy X Capital Levy X Bond Buildings and Classrooms New buildings Facility-related upgrades X State construction assistance available if local funding is secured X X

16 Commitment to the Community Build schools and provide quality learning environments and experiences for our growing number of students and families while maintaining the 2015 tax rate 2015 rate: $3.30 for levies and bond

17 2018 Levies and Bond Replacement Educational Programs and Operations (EP&O) Levy Teacher planning, preparation and training Special Education English Language Learners Athletics and activities Textbooks, insurance, utilities and maintenance Replacement Capital Projects Levy Facilities Building Systems & Improvements School & Program Improvements Code, Compliance, Health & Safety Site Improvements, Athletics & Playfield Upgrades Technology Technology Infrastructure & Support Equipment Instructional Software & Support Business & Technology Systems Technology Training & Professional Development 2 nd Phase Long Term Plan Bond Addition at Lake Washington High School New LWLC elementary school Remodel or replace & enlarge Kamiakin Middle ELC/RLC choice high school Remodel or replace & enlarge Alcott Elementary Special Education learning spaces Program contingency Land

18 Educational Programs & Operations Levy The levy lid establishes that districts can collect up to X% of their total state and federal dollars from the local community through passage of an EP&O Levy LWSD can currently collect up to 28.89% of state and federal dollars If the state fully funds Basic Education, then local districts will not need to collect as many local levy dollars

19 State Funding Proposals SB 5023 HB 1843 SB 5607 Delays levy cliff by one year from 2017 to 2018 Establishes that EP&O may not be used for Basic Ed but may be used for enrichment beyond the state provided Basic Ed funding. Requires OSPI to approve EP&O levy prior to election. Requires to separately account for amount and use of levy funds Phases down reduction of 4% levy lid from 28.89% to 24% over 4 years Eliminates some grandfathered dollars from the state calculation ( ghost money) in 2018 Delays levy cliff by one year from 2017 to 2018 Proposes State Local Effort Levy at $1.80 /$1,000 AV beginning 2018 to be placed before the voters November Some of these funds come back to the district in state funding. Eliminates district local levy in 2019 Allows districts to collect local levy up to 10% beginning 2020 Requires OSPI to approve local district EP&O levy prior to election Requires districts to separately account for amount and use of local levy beginning in Significant increase in 2018, decrease in 2019, and potential increase in 2020

20 Levy Proposals 20 Estimated revenue increase (loss) from Levy Proposals (in millions) extension $2.0 ($3.1) ($1.6) $3.4 House $2.0 $6.1 $5.4 ($0.7) Senate $2.0 ($35.7) ($17.1) $13.9 Assumptions: 2018 extension: Assumes COLA plus retirement increase, no other new revenue. House: Assumes COLA plus retirement increase, plus funding increases for salary allocation model change and MSOC Senate: Assumes COLA plus retirement increase, no funding increases for per pupil allocation or salary model as unable to determine

21 2018 Levies and Bond Replacement Educational Programs and Operations (EP&O) Levy Teacher planning, preparation and training Special Education English Language Learners Athletics and activities Textbooks, insurance, utilities and maintenance Replacement Capital Projects Levy Facilities Building Systems & Improvements School & Program Improvements Code, Compliance, Health & Safety Site Improvements, Athletics & Playfield Upgrades Technology Technology Infrastructure & Support Equipment Instructional Software & Support Business & Technology Systems Technology Training & Professional Development 2 nd Phase Long Term Plan Bond Addition at Lake Washington High School New LWLC elementary school Remodel or replace & enlarge Kamiakin Middle ELC/RLC choice high school Remodel or replace & enlarge Alcott Elementary Special Education learning spaces Program contingency Land

22 22 Budget Planning

23 Legislative Proposals 23 House Proposal Senate Proposal Maintains prototypical funding model Eliminates state salary schedule Increases minimum salary for beginning teachers to $45,000 in Makes progress toward increasing state responsibility for Basic Education compensation 2.3%, 2.7% COLA Makes progress toward class size reduction Implements weighted per pupil model Eliminates state salary schedule Increases minimum salary for beginning teachers to $45,500 in No information on salary funding.5% COLA Makes progress toward class size reduction

24 Revenue Scenarios based on OSPI Data 24 Non-committed revenue Over 4-years House: $88.7 Senate: $ House Revenue + EP&O Levy Senate Revenue + EP&O Levy

25 Revenue Scenarios based on OSPI Data Factoring in $3.30 local tax rate 25 Non-committed revenue Over 4-years House: $86.8/ $21.7 per year Senate: $73.6/ $18.4 per year House Revenue + EP&O Levy Senate Revenue + EP&O Levy

26 Potential Revenue Ranges 26 Low: Little to no new non-committed revenue Mid: $9 11 million in new non-committed revenue High: $18 21 million in new non-committed revenue

27 strategic planning and budget process Review of current budget considerations

28 28 Strategic Plan

29 29 Planning, Learning, Implementing, Evaluating (PLIE) Cycle Evaluating Phase: Step 7 Assess Effectiveness toward Meeting Desired Outcomes Step 7 Establish Desired Outcomes using Data to Inform Direction Step 1 Gauge Readiness to Implement Step 2 Planning & Learning Phase: Steps1-3 Refine Approach Step 6 Monitor and Collect Effectiveness Data (quantitative & qualitative) Step 5 Support, Coach, Assist Step 4b Implement Step 4a Research and Development Step 3a Build Readiness to Implement Step 3b Implementing Phase: Steps 4-6 Source: Journal of National Staff Development Council

30 30 Supporting Strategic and Ongoing Work Time People Resources Success

31 31 Budget & Strategic Planning Process and Timeline February March April May June August Staff program survey deploys Board holds Extended Study Session Parent program survey deploys District receives legislative funding level and new mandates Strategic Planning Rep. Group convenes Departments receive budget information for review DLT identifies budget addition requests and submits to Business Office SALT reviews strategic plan and budget requests associated with strategic work Board holds Study Session SALT completes recommendations Board holds Study Session Public budget presentation Public feedback period begins Board holds public hearing Board final budget approval

32 Budget Addition Request Process 32 Describe request and projected costs Provide rationale, origin, driving factors Due to new regulation or conditions? Outcome/impact if request is approved Purpose and connection to student success Alignment with district mission, vision, strategic goals Impact if request not approved Other alternatives considered existing resources, other funding sources

33 Budget Addition Considerations 33 Can the request be funded from existing resources or other sources? (existing dept. budget, categorical, levy) Does the request add resources needed to implement federal or state mandates/reforms? Does the request restore areas that have been cut, or add in areas that have been historically underfunded? Does the request address a need that is impeding our ability to function well as an organization? Does the request add resources needed to accomplish specific current strategic initiatives? Does the request add resources needed to accomplish future strategic goals and objectives or innovations? Is the request one time or ongoing?

34 Overarching Budget Interests Fiscal responsibility and solvency Healthy organizational culture Transparency Balancing the needs of the organization Efficiency and efficacy in processes Clarity

35 Budget Categories Budget Categories Organizational Capacity Strategic Outcomes Contractual/Handbook Resources needed to meet the needs of the organization to function at desired performance levels Resources needed to achieve desired strategic outcomes Resources to attract and retain highly qualified staff Growth, Legal Requirements, Service Levels Strategic Goals & Objectives Compensation and Working Conditions Examples: Administrator Staffing Certificated Staffing Classified Staffing o Health room o Custodians Quest testing Examples: Professional Learning Supports o Professional Learning Coaches Support for New Initiatives o College and Career Ready Specialists o Social Workers Support for Curriculum Adoptions o Elementary Writing Collective Bargaining Agreements o LWEA (2017) o Trades (2018) o LWESP (2019) o SEIU (2019) o Theater Managers and Workers (2017) Professional Handbooks o Prof Tech (2018) o DLT (2018)

36 Budget Decision Making Process Part 1 36 DLT Requests *Needs of specific parts of the organization Go to SALT for consideration SALT Recommendations *Needs of the entire organization Go to superintendent for consideration

37 Budget Decision Making Process Part 2 37 Superintendent Recommendation *Legislative mandates *SALT recommendations *Superintendent assessment of needs of the organization *Board, community priorities *Short and long-term budget picture Goes to Board for consideration Board Decision *Superintendent recommendation *Community input *Board priorities Goes to public for input

38 Budget Categories Organizational Capacity Resources needed to meet the needs of the organization to function at desired performance levels Growth, Legal Requirements, Service Levels Examples: Administrator Staffing Certificated Staffing Classified Staffing o Health room o Custodians Quest Testing Special Education Support Requests come to superintendent through the appropriate channel. SALT advises on overall organizational needs. Examples: Administrator Staffing Admin Model Committee Certificated Staffing Staffing Process Health Room Staffing DLT Budget Add Request Quest Testing DLT Budget Add Request

39 Budget Categories Strategic Outcomes Resources needed to achieve desired strategic outcomes Strategic Goals & Objectives Examples: Professional Learning Supports o Professional Learning Coaches Support for New Initiatives o College and Career Ready Specialists o Social Workers Support for Curriculum Adoptions o Elementary Writing Requests come to superintendent and are processed and prioritized through SALT. SALT makes recommendations. Examples: Professional Learning Coaches DLT Budget Add Request College and Career Ready Specialists DLT Budget Add Request Support for Curriculum Adoptions DLT Budget Add Request

40 Budget Categories Contractual/Handbook Resources to attract and retain highly qualified staff Compensation and Working Conditions Collective Bargaining Agreements o LWEA (2017) o Trades (2018) o LWESP (2019) o SEIU (2019) o Theater Managers and Workers (2017) Decisions are made through the appropriate bargaining or meet and confer processes. Professional Handbooks o Prof Tech (2018) o DLT (2018)

41 Required/Legal/Strategic 41 Vision screening Highly capable testing Custodial positions ALE requirement New Learning and Transition Center Classroom Updated Psych/OT/SLP assessments Dual language immersion planning 7-period day planning Multi-tiered System of Support (MTSS) Equity

42 Organizational Capacity: 42 Service Level/Growth Human Resources: 3 Facilities: 2 Special Education: 4 Professional Learning: 1 School/Transition: 1 Graduation Support: 1

43 Organizational Capacity: 43 Enhance Service Level Special Education: 11 Technology Integration: 1 Technology: 1 Kiln for ICS: 1 Summer School Offerings: 1

44 Strategic Outcomes 44 Curriculum: 3 Professional Learning: 1 Intervention: 2 AVID: 2 Technology Integration: 1

45 Contractual/Handbook 45 Collective Bargaining Agreements LWEA (2017) Theater Managers and Workers (2017) Trades (2018) LWESP (2019) SEIU (2019) Professional Handbooks Prof Tech (2018) DLT (2018)