FY 2019 Budget Planning Manual

Transcription

1 FY 2019 Budget Planning Manual September 2017 Every Student Succeeds: Educating lifelong learners and inspiring civic responsibility. Financial Services Department Budget Office

2 FY 2019 Budget Planning Guide Alexandria City Public Schools Financial Services Department 1340 Braddock Place Alexandria, Virginia Michael Herbstman Chief Financial Offi cer, Dominic B. Turner Director, Budget, Financial Systems and Reporting, Budget Robert Easley Assistant Director, Budget, Deborah D. Moye Business Data Analyst, Lauren N. Walker Capital Program Analyst, Shelly Sikhammountry Budget Analyst II, Financial Systems and Reporting Vacant Assistant Director, Financial Systems and Reporting Hunter Kimble Financial Systems and Reporting Consultant Daniel Fugar Business Systems Analyst,

3 TableofContents Introduction... 1 Statutory Guidance... 1 School Board Strategic Plan... 1 School Board Budget Priorities... 2 Operating Fund Revenue Outlook... 2 Budget Process and Timeline... 3 Building School and Department Budgets... 3 Stakeholder Participation in the Budget Process... 3 Department-Specific Budget Process... 4 Schools-Specific Budget Process and Timeline... 5 Additional Funding Requests... 5 Budget Training... 5 Technical Guidance... 5 MUNIS Budget Submissions... 5 Expenditure Estimates... 6 Non-Operating Fund Information... 7 Grant Budgets... 7 School Nutrition Services Budget... 7 Attachment 1: ACPS 2020 Strategic Plan... 9 Attachment 2: Budget Variables Attachment 3: MUNIS Next Year Budget Entry Guidance Attachment 4: Budget Calendar... 31

4 This page intentionally left blank.

5 Introduction On an annual basis, ACPS staff across the Division work to develop cost estimates of the total expenditures required to operate the school division. This work takes into account relevant statutory guidance, the School Board s Strategic Plan and the Budget Priorities set each year by the school board. The completed work product, developed by school and central office employees and reviewed by the Leadership Team, helps to inform the Superintendent s proposed budget to the School Board. StatutoryGuidance Various Virginia statutes, including the following, are considered in the annual budgeting process Estimate of moneys needed for public schools; notice of costs to be distributed. A. It shall be the duty of each division superintendent to prepare, with the approval of the school board, and submit to the governing body or bodies appropriating funds for the school division, by the date specified in , the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division. B. Before any school board gives final approval to its budget for submission to the governing body, the school board shall hold at least one public hearing to receive the views of citizens within the school division. A school board shall cause public notice to be given at least ten days prior to any hearing by publication in a newspaper having a general circulation within the school division. The passage of the budget by the local government shall be conclusive evidence of compliance with the requirements of this section Time for preparation and approval of budget; contents. All officers and heads of departments, offices, divisions, boards, commissions, and agencies of every locality shall, on or before the first day of April of each year, prepare and submit to the governing body an estimate of the amount of money needed during the ensuing fiscal year for his department, office, division, board, commission or agency. SchoolBoardStrategicPlan On June 11, 2015, the School Board adopted ACPS 2020: A Strategic Plan for Alexandria s Future. Concurrently with the annual budget process, Schools align their School Education Plans to the Strategic Plan and use school-specific data to identify SMART (Specific, Measurable, Aggressive and Achievable, Relevant, Time-Bound) goals that will guide their actions throughout the school year. In a parallel process, central office departments map their Department Work Plans to Strategic Plan goals. Budget planning requires the active involvement from school and department staff. ACPS is committed to fostering inclusive budget discussions centered on student achievement and the following goal areas of the School Board s Strategic Plan: Page 1

6 1. Academic Excellence and Educational Equity: Every student will be academically successful and prepared for life, work, and college. 2. Family and Community Engagement: ACPS will partner with families and the community in the education of Alexandria s youth. 3. An Exemplary Staff: ACPS will recruit, develop, support, and retain a staff that meets the needs of every student. 4. Facilities and the Learning Environment: ACPS will provide optimal and equitable learning environments. 5. Health and Wellness: ACPS will promote efforts to enable students to be healthy and ready to learn. 6. Effective and Efficient Operations: ACPS will be efficient, effective, and transparent in its business operations. The full, adopted strategic plan is shown in Attachment 1. SchoolBoardBudgetPriorities As an initial step in the budget development process, the School Board set the following as FY 2018 budget priorities: Core Achievement: Literacy, Mathematics, Science, Social Studies, and Writing Student Services: Specialized Instruction, English Learners, Talented and Gifted/ Honors Support/ Opportunities for Acceleration, Family, Student and Community Engagement and Health and Wellness. Targeted Intervention: Gap Group Achievement, Pre-K Initiatives, Alternative Education Programming and Substance Abuse Prevention and Intervention Services. Recruitment, Training and Retention: Effective Recruitment, Creative Retention Strategies, Leadership Development/Succession Planning and Cultural Competency. Operational Effectiveness: Revenue and Grants Development, Communications, Optimal and Equitable Learning Environments and Redistricting. These priorities are subject to change as the FY 2019 budget priorities are discussed during the School Board s work session on September 21, 2017 and adopted during the School Board meeting on September 28, The final School Board priorities will guide decisions throughout the rest of the budget process. All school and department budgets are created with these priorities as a focus. In addition, all budget decisions by the Superintendent and Leadership Team are based on budget priorities and their relationship to the strategic plan. OperatingFundRevenueOutlook ACPS receives the vast majority (83.3 percent in FY 2018) of its Operating fund revenues from the City of Alexandria, through its annual appropriation. The ACPS fiscal forecast shows a growing deficit based on current expenditure levels. For this reason, it will be necessary to identify cost savings and other efficiencies throughout the Division in order to accomplish key objectives with limited funding. For FY 2019, department budgets will be held to 95.0 percent of the FY 2018 School Board Approved Operating Fund non-personnel budget, except to accommodate enrollment changes or address extenuating circumstances as approved by the Superintendent. Page 2

7 BudgetProcessandTimeline Moving the budget through the various stages of approval requires a comprehensive process. The following sections outline the key activities and due dates. The Budget Office thanks all schools and departments in advance for their attention and adherence to these deadlines. BuildingSchoolandDepartmentBudgets All ACPS schools and departments will develop their budgets using the modified zero-base budget method (MZBB). MZBB is a technique used for developing annual budgets that starts from a "zero base". Every line item is analyzed for its need and impact on results rather than copying over the budget that was approved for the previous fiscal year. Budgets are built around what is needed for the upcoming year within the constraints of the annual budget targets. The following should be carefully considered by department and school leadership while developing the FY 2019 budget. These questions will be considered by the Leadership Team as they evaluate requests: 1. Does the proposed expenditure help achieve the ACPS 2020 Strategic Plan s Objectives and the School Board s Budget Priorities? 2. Do I need to adjust my programs to better support the division s Strategic Plan s Objectives and the School Board s Budget Priorities? How will this affect my budget? 3. Is the funding request data-driven and evidence-based? Prior year actuals? 4. Is the requested amount reasonable, given the economic environment? 5. Did my school or department request budget transfers last year? Why were these requests made? Do I need to capture these adjustments as part of my FY 2019 submission? StakeholderParticipationintheBudgetProcess Each principal and department head has been tasked with discussing the budget with their stakeholders and presenting recommendations to the Superintendent. Throughout the budget process, the involvement of teachers, staff, students, parents and community members is very important. These conversations should be held early in the process to ensure any unmet needs are communicated to the Leadership Team prior to finalizing the budget in November. The FY 2019 budget cycle offers many opportunities for interested parties to participate in building the budget. Some of the opportunities include, but are not limited to, public hearings, community meetings, PTA meetings, Principal s meetings and Executive Staff meetings. The major roles filled by staff and the stages of this process are as follows: 1. Teacher: Sets educational objectives and develops a plan of action to achieve those objectives. Resource needs are identified and forwarded to the department or gradelevel chairperson or the principal. 2. Department/Grade-level Chairperson: Coordinates the educational program for the entire department or grade level and determines the appropriate resources. Compiles and reviews resource requests and forwards them to the building principal. 3. Building Principal: Manages the educational program for the entire building. Approves total resources to fit building-wide priorities and prepares justification for building budget to be submitted for the Executive Director of Elementary School Page 3

8 Instruction or Executive Director of Secondary School Instruction and Superintendent s review. 4. Central Office Staff: Coordinates the division-wide educational program. Reviews and consolidates resource requests to ensure enhanced student achievement. 5. Budget Office Staff: Establishes guidelines and timelines for budget development; calculates formula-based allocations; prepares enrollment and staffing projections; and prepares analysis to support decision-making on resource allocation. Reviews and consolidates requests to ensure proper costing. Prepares materials for leadership team, Superintendent and School Board as well as final budget documentation. 6. Leadership Team: Reviews all proposals and makes recommendations to the Superintendent. 7. Superintendent: Allocates financial resources based on division-wide priorities; recommends an educational program and budget to the School Board. 8. School Board: Reviews and approves the specific purposes and/or programs for which expenditures are to be made. Submits request to City Council for the appropriation of funds. DepartmentSpecificBudgetProcess Department budget allocations can be requested up to 95.0 percent of the department s total FY 2018 final non-personnel budget amount, excluding one-time additional resource requests. Wherever possible, savings opportunities should be identified to respond to fiscal challenges. For reference, the FY 2018 budget can be found in MUNIS or on the FY 2019 Budget Development reports posted on Canvas. Requests that exceed the allocation should not be entered in MUNIS. Each line item of funding requested in MUNIS must be tied to the Strategic Plan goals during MUNIS data entry. Table1:KeyBudgetProcessActivitiesandDueDates(DepartmentBudgetingProcess) Page 4

9 SchoolsSpecificBudgetProcessandTimeline School budgets, which are largely driven by enrollment, staffing formulae and non-personnel allocations, will be populated by the Budget Office during the initial data entry period in September. Principals should expect to coordinate with Central Office staff as department budgets are developed, especially in areas such as Curriculum Design Services, English Learning, Special Education, Technology Services, and Facilities. In Spring 2018, after the City Manager releases the City of Alexandria s budget, schools will review and realign their budgets in MUNIS as necessary. Table2:KeyBudgetProcessActivitiesandDueDates(SchoolBudgetingProcess) BudgetTraining Budget Office staff will schedule group overviews and training sessions for department heads and treasurers. In addition, individual sessions to review the specific department budgets may be requested with your budget liaison. Please use this time to talk about any questions you may have about the budget process, prior-year activity, plans for the upcoming year, and MUNIS budget entry. School training dates will be available to schedule closer to the school budgetentry period. TechnicalGuidance MUNISBudgetSubmissions The Next-year Budget Entry module in MUNIS will be available for Departments budget entry beginning September 19, Instructions that provide step-by-step directions on how to complete budget entry in MUNIS are included as Attachment 3 and are also available on Canvas: Employee Resources Financial Services MUNIS Resources. You can view prior-year budgets and actuals for each account code in the Next Year Budget Entry module by highlighting the account code, selecting More from the ribbon and clicking on Account Info. More information can be found in the Next Year Budget Entry document Page 5

10 (Attachment 3). You can also view actual expenditures, final and revised budgets in MUNIS and in financial reports posted on Canvas: Employee Resources Financial Services Budget and Grants Budget Reports. The budget entries, entered by department staff, should be completed and approved by department heads by October 12, Chief Officer-level approvals should be completed by October 17, MUNIS Budget Entry Deadlines: 1. Department Projections, September 19, 2017 October 12, Department Head Level Approvals, October 12, Chief/Executive Officer Level Department Approvals, October 17, Budget Office/CFO/Superintendent, November School Projections, March 08, 2018 March 22, Principal Level Approvals, March 22, Chief/Executive Officer Level School Approvals, April 03, School Board, June 07, 2018 ExpenditureEstimates ACPS employs a multi-segment account code structure that provides for rich reporting capabilities. The ACPS Chart of Accounts follows the Commonwealth of Virginia s recommended chart of accounts, with additional items added to meet ACPS s own reporting needs. The full ACPS Chart of Accounts, including the definitions of specific items, can be found at Employee Resources Financial Services Budget and Grants Chart of Accounts. The following explanations of expenditure categories are meant to assist schools and departments in determining how to budget for each: Salaries: Contract salaries and standard school stipends are budgeted through the budget office. Intermittent (casual), supplemental and overtime accounts are budgeted in this category based on historical usage or based on known program additions or reductions. Benefits: FICA and Medicare benefits are required for non-personnel salaries (Intermittent, Overtime, Substitute, and Supplemental). Please contact your budget liaison to enter into MUNIS. Purchased Services: This category includes professional services, maintenance service and contracts, and printing and binding. Purchased services should be based on contracts the school or department has in place and programs for which the school or department will need to use third-party resources. Internal Services: These accounts are intended for postage for mailings through the ACPS mail room, print shop services and meals for students who have forgotten their meal money. Other Charges: This category includes a variety of expense types including utilities, travel and membership and dues. In this category, budget estimates should be based on Page 6

11 existing contracts, planned travel and known memberships with professional organizations. Materials and Supplies: This category includes instructional supplies, textbooks, refreshments and vehicle parts and fuels. Because these types of expenditures are routine in nature, schools and departments should evaluate prior spending patterns to assist with budgeting. Expenditures should be categorized by appropriate program code, i.e., reading or math, to better illustrate support of the budget priorities and to more accurately reflect where expenditures will be incurred. Capital Outlay: This category funds additional and replacement equipment over $5,000 per unit, such as communications, technology infrastructure and furniture and fixtures. Budget estimates in this category should be based on known needs and planned purchases. Coordination with the Technology Services and Education Facilities Departments, as appropriate, is required. Attachment 2 includes a list of budget variables. It includes the cost of adding, stipends, benefits and travel/transportation. Please refer to these assumptions when budgeting for these areas. NonOperatingFundInformation GrantBudgets Grant-funded positions and expenditures will also be considered during the budgeting process. Grant budgets are prepared by the grant manager working in collaboration with each school principal and department head. These funds should be focused on supplemental services to enhance the delivery of instruction rather than core program requirements. Grant budgets will be incorporated into the proposed budget document. Revisions and updates will be included in the final budget, adopted by the School Board in June. SchoolNutritionServicesBudget The School Nutrition Services (SNS) budget should be self-funding, meaning the program expenditures should not exceed the program revenues. The use of SNS fund balance is also allowable to improve the quality of meals, provide basic supplies and replace and repair equipment. SNS staff should coordinate with the budget office regarding use of excess fund balance. Page 7

12 This page intentionally left blank.

13 Attachment 1 ACPS 2020: Every Student Succeeds Page 9

14 Attachment 1 Mission Every student succeeds: Educating lifelong learners and inspiring civic responsibility. Vision Our students achieve at high levels, are well-rounded, critical thinkers, and have a passion to learn. ACPS has an engaging and collaborative climate that promotes ethical behavior and values diversity. ACPS is a vital part of the fabric of our community, and Alexandria residents and businesses take pride in our schools. Priorities We Believe In Educational Excellence We Believe In High Achievement for All We Believe In a Culture of Collaboration We Believe In Continuous Improvement and Accountability We Believe In Environmental Stewardship Goals 1. Academic Excellence and Educational Equity: Every student will be academically successful and prepared for life, work, and college. 2. Family and Community Engagement: ACPS will partner with families and the community in the education of Alexandria s youth. 3. An Exemplary Staff: ACPS will recruit, develop, support, and retain a staff that meets the needs of every student. 4. Facilities and the Learning Environment: ACPS will provide optimal and equitable learning environments. 5. Health and Wellness: ACPS will promote efforts to enable students to be healthy and ready to learn. 6. Effective and Efficient Operations: ACPS will be efficient, effective, and transparent in its business operations. Page 10

15 Attachment 1 Introduction In the summer of 2014, the Alexandria City School Board initiated a stake-holder driven process to develop a new long-range plan for the Alexandria City Public Schools. It began the process by drafting new Mission and Vision statements for the school division and by appointing co-chairs for the planning effort John Lennon and Janet Eissenstat and a Steering Committee to guide the effort. It then appointed a Stakeholder Committee responsible for reviewing the needs of the school division, the educational landscape, and the aspirations of the Alexandria community. The Stakeholder Committee consisted of Bill Campbell, Michael Carrasco, Amelia Castañeda, Trisha Christopher, Dr. Alvin Crawley, Keenan Cooper, Erin Davidson, Daria Dillard, McKenya Dilworth, Janet Eissentstat, Pilar Garcia, Bill Hendrickson, Purvi Irwin, Justin Keating, Ellen Kennedy Folts, Ellen Klein, John Lennon, Mari Lou Livingood, Dr. Tammy Mann, Dr. Terri Mozingo, Linda Odell, Denny Okudinani, Clinton Page, Joyce Rawlings, Marguerite Rippy, Tricia Rodgers, Dr. Nancy Runton, LaDonna Sanders, Cynthia Skinner, Jennifer Walker, and Deborah Warren. The Stakeholder Committee met frequently between October 2014 and May 2015 and conducted a number of forums to gather community input into the process of settling on the Goals and Objectives for ACPS The committee was assisted by an External Scan of Local, State, National, & International Factors Influencing the Future of the School Division and by a Survey of the Alexandria Community that attracted 1200 respondents. Following completion of the first draft of ACPS 2020, the committee conducted two forums and met with various stakeholder groups, including students at the school division s secondary schools. The committee presented its recommendations to the School Board on May 6. The draft plan was introduced as new business at the School Board s May 14 meeting. The Board conducted public hearings on the plan on May 14 and May 28 and held work sessions on May 21 and June 2. It adopted the plan on June 11 and directed the Superintendent of Schools to deploy the plan throughout the school division and to formulate a strategy for regular reporting to the Board and to the community on progress toward meeting the goals and objectives of ACPS Page 11

16 Attachment 1 1. Academic Excellence and Educational Equity: Every student will be academically successful and prepared for life, work, and college. Why this is important: The preparation of students for post-secondary life is a fundamental purpose of PK-12 education. ACPS pledges to educate students in an atmosphere of excellence and educational equity, and to ensure that students are challenged to stretch their talents and aspirations. Upon graduation, students will be ready to pursue college, or a career, or independent living. Although educational equity does not mean that all students will have the same experiences or the same results, it does mean that the education provided by ACPS will respond to each student s individual challenges, interests, and abilities, and that each student will be provided with the tools needed to excel. 1A: A Curriculum that Challenges and Engages: Every student will experience a rigorous, relevant, and engaging learning environment that responds to his or her interests and challenges. Why this is important: Students who are challenged learn to problem-solve and create solutions to difficult issues. They stretch themselves to do things they did not know they could do, and they prepare for facing and resolving issues and circumstances they will face in other settings. All students can be challenged and thereby motivated to reach beyond perceived limits. A challenging education engages students and encourages them to reach new levels of personal excellence. Objectives 1.1 Educational Excellence ACPS will regularly assess and respond to the needs, interests, and abilities of individual students. 1.2 Achievement Gaps ACPS will target academic achievement gaps and increase positive educational outcomes across race/ ethnicity, income, disability, and language subgroups. 1.3 Disproportionality ACPS will focus on increasing representation of minority students in talented and gifted programs and in Honors and Advanced Placement courses; decreasing suspension rates of minority students, particularly males; and preventing over-identification of racial/ethnic minorities for remedial or special education services. ACPS will also focus on eliminating gender and racial/ethnic disparities among students enrolling in science, technology, engineering, math, and literature classes and in advanced classes such as honors and Advanced Placement. 1.4 Educational Equity ACPS will provide each student with opportunities to be challenged and supported. 1.5 Teacher Resources and Supports ACPS will make available to each teacher the resources and supports needed to provide an outstanding education for each and every student, differentiated according to the student s learning style and background. 1.6 Early Childhood Education ACPS will continue to participate with the Early Care and Education Work Group to create an Page 12

17 Attachment 1 early care and education (ECE) system focused on improved access, quality, and public awareness of ECE services available for children and families. 1.7 Adult Education and Services for Adult English Language Learners In pursuit of its desire to provide life-long learning opportunities, ACPS will facilitate Englishlanguage education programs in support of individual economic advancement and civic engagement in Alexandria. 1.8 Alternative Education ACPS will create or expand alternative education strategies and programs that will respond to individual learning styles, minimize out of school suspensions, and improve opportunities for all students. 1B: An Inclusive Organizational Culture: Every student will develop habits and attitudes that reflect the principles of cultural inclusiveness, civic responsibility, and ethical and respectful behavior. Why this is important: In the change-dominated and technology-driven world of the 21st century, students must see themselves in the curriculum they study. They must be challenged and supported to maximize their achievement. This process requires that the demographic diversity of the school division guide and inform educators commitment to cultural competence and building an atmosphere of mutual respect in every school and office. In addition to a rigorous, relevant, and engaging curriculum, students must also have access to a range of school and community service opportunities that promote civic engagement. Finally, ACPS must set expectations for the habits and behaviors that every student needs to succeed, laying the foundations for students exploration and demonstration of ethical conduct. Objectives 1.9 Cultural Competence and an Atmosphere of Respect ACPS will implement practices that maximize the benefits of cultural, linguistic, racial, ability, religious, gender, gender-identity, and ethnic diversity within the student body to ensure optimal levels of cultural competence among staff members and students, and that engage every student in a respectful school environment Civic Engagement and Civic Responsibility ACPS will engage with its students in an atmosphere conducive to mutual respect, civic engagement, and good citizenship Ethics and Behaviors for Success ACPS will set expectations for the habits and behaviors students need to succeed and will lay the foundations for student explorations of ethical conduct. 2. Family and Community Engagement: ACPS will partner with families and the community in the education of Alexandria s youth. Why this is important: The education of Alexandria s young people is a shared responsibility of families and schools, and by recognizing the important role that families play and by assisting families to understand curricula and ways they can support children, we all benefit. By recognizing the role of the community in its public schools, we can extend the reach of the school division and strengthen the supports we provide to students. By nurturing welcoming Page 13

18 Attachment 1 environments at school facilities, we can help make schools centers of civic activity and help develop pride in school facilities. Community engagement, including outreach to the business community, can expand the number of partnerships that provide services to schools, including tutoring, internships and jobs, and other opportunities for students. Objectives 2.1 Family Engagement ACPS will collaborate with parents and guardians in providing the high-quality services they need to be leaders in the education of their children. 2.2 School Engagement ACPS will create an atmosphere of mutual trust and respect to ensure effective communication in schools, enhanced engagement with families, and culturally responsive relationships. 2.3 Community Engagement ACPS will actively engage families, students, staff, and community members regarding school programs and activities, volunteer opportunities, and events. 2.4 Partnerships and Civic Engagement ACPS will partner with external organizations to extend its services and programs, to encourage a sense of community ownership of our schools, and to support the development of the academic, social, physical, creative, and emotional needs of students. 2.5 Media and Public Outreach ACPS will use a wide variety of media to reach out to the community on issues of importance to the people of Alexandria. 2.6 Collaboration with Social Service Organizations ACPS will promote the general welfare of its students, their families, and members of its community by collaborating with local and state agencies and non-profit organizations. 3. An Exemplary Staff: ACPS will recruit, develop, support, and retain a staff that meets the needs of every student. Why this is important: Our employees need to be resourceful, flexible, and creative. They must value diversity and collaboration and work well in teams. To this end, we must actively recruit, hire, train, and retain our staff using innovative methods and incentive. We must empower our people to be educational leaders. We must be driven by research and a constant adaptation in light of evidence. We must seek to reflect in our workforce the diversity of our community and meet the diverse needs of a multicultural student body. The school district needs to ensure that there are no barriers between the central office and school sites to create an effective flow of services and support. Pockets of excellence programs and methods proven to work for students should be shared, replicated, and made systemic. Objectives 3.1 Staff Recruitment and Retention ACPS will hire the best employees possible and create an environment that motivates, competitively compensates, and retains them. 3.2 Collaborative Instructional Achievement ACPS will nurture a school culture in which professionals collaborate closely to share knowledge, skills, and best practices aimed at improving student achievement. Page 14

19 Attachment Individual Professional Development Opportunities and Strategic Plan Focus ACPS will expand professional development opportunities that include self-identified goals and that provide teachers and other staff members with multiple opportunities for improving their individual effectiveness and that respond to Strategic Plan priorities. 3.4 Staff Wellness ACPS will promote the health and wellbeing of all members of the staff. 3.5 Leadership Development ACPS will establish programs to identify talent and provide opportunities for future leadership roles. 3.6 Staff Evaluation and Performance Improvement ACPS will provide multiple opportunities for all employees to receive feedback and coaching on their performance and resources needed to improve and excel. 4. Facilities and the Learning Environment: ACPS will provide optimal and equitable learning environments. Why this is important: High quality facilities and a comprehensive infrastructure are fundamental to learning and teaching. The physical environment of school buildings and school grounds is a key factor in the overall health and safety of students, staff members, and visitors. Student achievement can be affected positively by the physical environment. Safe and clean environments are most conducive to learning and teaching. A robust infrastructure, including central office supports and an ever-improving technological framework, facilitates student learning and high quality teaching. Schools should be a source of pride for students, teachers, and community members. Objectives 4.1 Optimal Learning Environments and Infrastructure In collaboration with City partners, ACPS will move aggressively to modernize all learning environments, expand or otherwise adapt facilities to meet projected changes in school enrollment, and ensure equitable application of capital improvements throughout the school division. 4.2 Well Maintained Facilities ACPS will ensure that facilities are maintained at high levels and that repair needs are addressed in a timely and efficient manner to support the educational mission and daily operations of the district. 4.3 Sustainable Facilities ACPS will model sustainable environmental practices. 4.4 Safe and Secure Facilities ACPS will ensure that its facilities are safe and secure. 4.5 Information Technology Infrastructure ACPS will maintain an IT infrastructure within which an equitable distribution of resources provides support to every educational program and learning environment. 4.6 Outdoor Learning and Recreational Opportunities ACPS will ensure its outdoor recreation and learning spaces are accessible and appealing to the community. Page 15

20 Attachment 1 5. Health and Wellness: ACPS will promote efforts to enable students to be healthy and ready to learn. Why this is important: Students who are healthy are better able to learn and attend school than those who are not. Students with high levels of such developmental assets as family support, relationships with caring non-family adults, an ethos that promotes service to others, and safe environments are more likely to engage in positive social interactions and exhibit respect, tolerance, and self-discipline. Families that are knowledgeable about health and wellness activities are able to encourage their students to make healthy decisions and pursue active lifestyles. Objectives 5.1 Student Physical, Social, and Emotional Health ACPS will develop, implement, and monitor effective programs that promote physical, social, and emotional wellness in order to maximize students learning potential. 5.2 Values, Experiences, Relationships, and Qualities that Benefit Young People ACPS will help students develop positive attitudes, self-confidence, and self-direction by increasing the values, experiences, relationships, and qualities that have been identified to benefit young people. 5.3 Physical Fitness, Recreation, and Play ACPS will promote activities and curricula designed to promote lifelong commitments to active, healthy lifestyles among its students and to creative expression. 5.4 Safe Routes to Schools ACPS will encourage walking and bicycling and collaborate with city authorities to ensure that safe routes are available and publicized in order that students will develop a sense of autonomy and healthy, life-long habits. 5.5 Healthy Meals and Nutrition ACPS will ensure that all students are ready to learn by having the benefit of access to nutritious, appealing school meals and that lessons on the importance of nutritious foods are included in the curriculum. 5.6 Persistence and Resilience ACPS will provide opportunities and motivations for students to develop the attributes, dispositions, social skills, attitudes, and intrapersonal resources that high-achieving individuals draw upon to succeed. 6. Effective and Efficient Operations: ACPS will be efficient, effective, and transparent in its business operations. Why this is important: To maintain the confidence and trust of stakeholders, an organization must be responsible for implementing, and accountable for maintaining, sound business practices. As a steward of taxpayers funds, ACPS must implement fiscal, administrative, and personnel practices that meet both legal requirements and accepted professional standards. All procedures regarding current and future budgets must be transparent, and ACPS must live within its means. ACPS must protect Alexandria s financial investment in its children and, in so doing, maintain its credibility and integrity through the use of a comprehensive performance management system. Page 16

21 Attachment 1 Objectives 6.1 Fiscal Policies and Practices ACPS will plan, manage, monitor, and report spending to provide decision-makers and the community with a reliable, accurate, and complete view of the financial performance of the educational system at all levels. 6.2 Continuous Improvement ACPS will engage in cycles of continuous improvement at every level of the school division, and it will employ evidence-based decision-making in its consideration of process improvements, policy making, and budgeting and accountability. 6.3 Operational Efficiency and Performance Management ACPS will focus resources on student learning by utilizing a comprehensive performance management system that ensures efficient, cost-effective business operations. Page 17

22 This page intentionally left blank.

23 Attachment 2 AlexandriaCityPublicSchools FY2019BudgetVariables Description Salary + Benefits Per Notes Supplements Professional development during the $150 day summer Professional development, curriculum $30 hour development and school improvement teams After school tutoring $46 hour Teachers only. Paras are paid their hourly rate (or overtime, if eligible). Summer School $48 hour Additional stipend rates will be provided by Human Resources Non-Contract Employee Benefits (must be budgeted with all salary/compensation accounts including stipends, overtime, substitutes, and casual) FICA/Medicare (all salary accounts) 7.65% Transportation & Travel **Please use the GSA per diem rates when planning out-of-area travel: Mileage reimbursement Federal reimbursement rate is $0.535 per mile. A copy of the standard mileage between ACPS facilities is available on Blackboard (ACPS Resources-->Financial Services-->Accounting-->Business Meals, Travel Regulation and Forms) Page 19

24 This page intentionally left blank.

25 Attachment 3 Objective Thisdocumentprovidesstepbystepinstructionsonhowtocompleteyourfiscalyearbudgetrequestusingthe NextYearBudgetEntryfunctioninMUNIS.TheseinstructionsareintendedforaMUNISuserwhoisdesignated toinputnextyearbudgetentryrequests. Overview Thisdocumentaddressesentryofthenextyearbudgetrequestsbyusingdetailedbudgetentry. TheNextYearBudgetEntrymoduleallowstheusertoenter,modifyand/ordeleteinformationforthe upcomingfiscalyear,suchasbudgets,descriptionsandjustifications,aswellasselecttheappropriateschool Boardgoalwithwhichthebudgetmostcloselyaligns.MUNISalsopermitsauserwithaccesstoNextYear BudgetEntrytoviewthebudgetprocessasbudgetsareentered,rolledtothenextlevel,reviewedand modified. Prerequisites A. ActiveMUNISLogin B. BeforeyoucansuccessfullymakeNextYearBudgetentries,youmustensurethatthenecessary parametersandcodesareinplace.usersmustbesetupwithpermissionstoenterintotheirrespective levelsandmusthaveaccesstoview,create,modifyanddelete. o o o o o MUNIS Next Year Budget Entry Guidance Level1Treasurer Level2 DepartmentHead/SchoolPrincipal Level3 ChiefOfficer Level4 Superintendent/ChiefFinancialOfficer/Budget Level5 SchoolBoard Ifyouhavequestionsabouthowyourschoolordepartmentscodesaresetup,pleasecontactyour BudgetOfficeLiaison. C. Downloadyourschoolordepartment sfy2019budgetdevelopmentreportsfromblackboardwhich willincludeactualexpendituresforfy2015,fy2016,andfy2017(preliminary),andbudgetinformation forfy2018.thesereportswillbeusefulinhelpingyouidentifyprioryearactivityandappropriate amountstorequestforfy2019. Page 21

26 Attachment 3 Procedure Usethefollowingsteps: LogintoTylerMUNIS. OpenTylerMenu>Financials>BudgetProcessing>NextYearBudgetEntry Page 22

27 Attachment 3 Thefollowingscreenwillappear. Selecttheappropriateprojectionnumberfromthedropdownbox.ForFY2019budgetentry,the projectionnumberforyourdepartmentisthedepartmentcodefollowedby9. o Example:ForCurriculumDesignandInstructionalServices,theprojectionnumberwillbe 51009where5100isthedepartment/schoolcode. Acceptyourselectionbyclickingthegreencheckmarkbuttononthetopleftsideoftheabovescreen. ThefollowingGLSegmentFindscreenwillappear. Tosortbysegment,firstclickonthislinkontherightsideoftheribbon. Page 23

28 Attachment 3 ActiveSetSortOrderDefinition. Choosethesegmentorderyouwishtousetodisplaytheaccounts.Thedefaultorderofsegments variesbasedonpastsettings.itisrecommendedforalluserstogeneratetheprojectionorganized byprogramarea.todoso,pleaseselectthefollowingfieldsinthisorder(asshownabove): i. 01 Fund ii. 04 Department iii. 06 Program ThisarrangementofaccountcodespresentstheprojectioninthesameorderastheFY2019 BudgetDevelopmentreportswhichareavailableonBlackboard. Alternatively,youmaychoosetoarrangeyouraccountsbyobjectcode: i. 01 Fund ii. 04 Department iii. 11 Object Page 24

29 Attachment 3 Acceptyourselectionbyclickingthegreencheckmarkbuttononthetopleftsideoftheabovescreen. Youwillreturntothescreenabove. Thisscreenmaybeleftblankunlesstheuserwantstoexcludeaccountsfromtheprojectionscreen. Acceptyourselectionbyclickingthegreencheckmarkbuttononthetopleftsideoftheabovescreen. Thefollowingscreenwillappear. Page 25

30 Attachment 3 DETAILBUDGETENTRY: Clickontheaccountyouwishtoenterthebudget(onceselectedthelinewillbehighlightedinblueas inthescreenshotbelow).selectthedetailinfooptionontheribbon. ThefollowinginstructionsarenumberedtocorrespondwiththevariousareasoftheDetailInfoscreeninNext YearBudgetEntry.Pleaserefertotheseinstructionstocompletethedetailedentryforeachlineiteminyour schoolordepartmentbudget Clickthe add (plussign)buttontoactivatethefieldsonthisscreen. Page 26

31 Attachment 3 SelectOperating/CapitalandclickonOK Not Applicable for Budget Entry Enter 2019 intheyearfield. 3. A.Selecttheappropriatedescriptionfromthedropdownandchecktheappropriatebox(es)(onetime expenditure,priorityitem).thisinformationwillbeusedaspartofthereviewanddecisionmaking processanditisimportantthatthissectioniscompleted. a. ContinuingItem Thisdescriptionisappropriateforexistingprogramwhichdonotvaryin scopefromprioryears. b. NewIteminExistingProgram Thiscategorydescribesallitemsrequiredtoexpandthescope ofanexistingprogram. c. NeworExpandedProgram Thisdescriptionshouldbeusedfornewprogramsandinitiatives requestedforfy2019thatarebudgetedwithinyourtargetallocations.anyfundingrequests Page 27

32 Attachment 3 aboveallocationmustbesubmittedseparatelyoutsideofmunis.detailsregardingthepurpose andalignmentofthenewprogramtoboardprioritiesmustbeincludedontheappropriate additionalrequestforms. B.Isthisa1timeexpenditureorrevenue? Checkthisboxifthiswillnotbearecurringexpense. C.PriorityItem Leavethisboxunchecked. 4. PleaseselecttheappropriatecodeunderUserdefinedthatcorrespondstooneofthesixSchoolBoard goals: 1441Goal1 AcademicExcellenceandEducationalEquity:Everystudentwillbeacademicallysuccessfuland preparedforlife,work,andcollege. 1442Goal2 FamilyandCommunityEngagement:ACPSwillpartnerwithfamiliesandthecommunityinthe educationofalexandria syouth. 1443Goal3 AnExemplaryStaff:ACPSwillrecruit,develop,support,andretainastaffthatmeetstheneeds ofeverystudent. 1444Goal4 FacilitiesandtheLearningEnvironment:ACPSwillprovideoptimalandequitablelearning environments. 1445Goal5 HealthandWellness:ACPSwillpromoteeffortstoenablestudentstobehealthyandreadyto learn. 1446Goal6 EffectiveandEfficientOperations:ACPSwillbeefficient,effective,andtransparentinits businessoperations. 5. Nodataentryisrequired 6. Pleasekeyinthequantityandunitcostandprovideadetaileddescriptionandjustificationforeachline item.detaileddescriptionsandjustificationsofeachlinearecriticaltothebudgetentryandreview process.yourbudgetofficeliaisonwillworkwithyoutoensurethesefieldsarecompleted appropriatelyandmayrequestadditionaldetailsorjustificationbeprovidedaspartoftheirworkwith you. Hint:The Tab keyonyourkeyboardhelpstoeasilytogglethroughthesefields.tryusingthis keyinsteadofyourmouse. 7. Aftercarefullyreviewingyourinformationentered,clickthecheckmarkonthetopleftcornerofthe screentoaccept/savethisentrytoyourfy2019budgetprojection. Page 28

33 Attachment 3 8. Repeatsteps1to7aboveforalllinesrelatedtotheselectedaccount.Pleasenotethatyoucanenter multipledetailedlinesforeachaccountstring.forexample,theinstructionalsuppliesaccountinthe readingprogramcanhaveonelineforcompositionnotebooks,anotherformaps,andanotherfor classroommanipulative. 9. Click Return toclosethewindowtogobacktothenextyearbudgetentryscreen. 10. Repeatsteps1to9forallofyouraccountsthatyouneedtobudget. Hint:Toupdateanamount,highlighttheaccountyouwishtochangeandclickonupdate tomakethenecessarychanges.clickonthecheckmark toaccept/savethese changes.toexitthenextyearbudgetentryscreenclickon Return. Onceyouhavecompletedbudgetentryforallyouraccounts,pleasesendan toyourbudgetliaison copyingyourschoolprincipalordepartmenthead,sothattheprojectiontoberolledtothenextlevel. StaffwillbeavailabletoassistyouwithbudgetentryinMunisandanswerquestionsyoumayhave. Ifyouhaveanyquestionsaboutthisprocess,pleasecontacttheBudgetOfficeortheFinancialSystemsand Reportingteam: MichaelHerbstman DominicB.Turner BudgetOfficeStaff: RobertEasley DeborahD.Moye LaurenN.Walker ShellySikhammountry FinancialSystemsandReportingStaff: HunterKimble DanielFugar Page 29

34 This page intentionally left blank.

35 Attachment 4 ACPS FY 2019 Budget Calendar Draft as of August 30, 2017 For Discussion During the September 7, 2017 School Board Work Session = School Board Meeting August2017 September2017 = School Board Work Session S M T W T F S S M T W T F S = School Board Add/Delete = School Board Budget Adoption = SB/Staff 2x2 or Posting Deadline = Superintendent's Budget Proposals = Public Hearing/Forum = City/Schools Joint Event = First/Last Day of School = City Budget Event = Holiday October2017 November2017 December2017 S M T W T F S S M T W T F S S M T W T F S Date Description CF CIP 8/3/2017 Modified Calendar (Tucker) School Opens 8/14/2017 School Board Preliminary Two-by-Two Meetings with Superintendent and CFO Begin 9/4/2017 Labor Day: ACPS Schools and Administrative Offices Closed 9/5/2017 Traditional Calendar Schools Opens 9/7/2017 School Board Work Session: Budget Calendar, Budget Process Resolution, Rules of Engagement, Fiscal Forecast Regular School Board Meeting: Including Public Hearing on the Combined-Funds Budget and CIP as well as 9/14/2017 Adoption of the Budget Calendar, Budget Process Resolution, Rules of Engagement and Discussion of the Combined-Funds and CIP Budget Priorities 9/21/2017 School Board Work Session: Fiscal Forecast, Employee Compensation, Combined-Funds and CIP Budget Priorities 9/25/2017 City Council/School Board Subcommittee Meeting 9/28/2017 Regular School Board Meeting: Including Adoption of the Combined-Funds and CIP Budget Priorities 10/10/2017 (Estimate - Final TBD) Community Forum on the FY 2019 Combined-Funds Budget and FY CIP Budget 10/12/2017 Regular School Board Meeting 10/23/2017 City Council/School Board Subcommittee Meeting 10/26/2017 Regular School Board Meeting 10/27/17 (Estimate - Final TBD) Ad Hoc Joint City-Schools Facility Investment Task Force - Projected Release of Draft CIP 11/4/17 (Estimate - Final TBD) City Manager Proposed Guidance and Revenue Outlook 11/9/2017 Regular School Board Meeting 11/22/ /24/2017 Thanksgiving Holiday: ACPS Schools and Administrative Offices Closed 11/27/2017 City Council/School Board Subcommittee Meeting Regular School Board Meeting 11/30/2017 Presentation of the Superintendent's Proposed FY CIP Budget (During Regular School Board Meeting) 12/5/2017 School Board CIP Work Session #1 12/7/2017 School Board CIP Work Session #2 Public Hearing on the CIP 12/8/2017 Deadline for School-Board Questions on the CIP Budget 12/11/2017 School Board CIP Work Session #3 Staff Deadline to Publicly Post Responses to School-Board Questions on the CIP Budget 12/12/2017 (Estimate - Final TBD) School Board Combined-Funds Two-by-Two Meetings with Superintendent and CFO Begin 12/13/2017 School Board Deadline to Submit CIP Add/Delete Requests to Staff 12/14/2017 Regular School Board Meeting Staff Deadline to Compile CIP Add/Delete Log and Submit Back to School Board for Co-Sponsorships 12/15/17 (Estimate - Final TBD) Ad Hoc Joint City-Schools Facility Investment Task Force - Projected Release of Final Deliverables 12/17/2017 School Board Deadline to Submit CIP Add/Delete Co-Sponsorships to Staff 12/18/2017 Staff Deadline to Compile CIP Add/Delete Co-Sponsorships, Publicly Post Co-Sponsorships and Publicly Post Updated Superintendent's Recommendations 12/19/2017 School Board CIP Add/Delete Work Session #1 12/22/2017-1/1/2017 Winter Break: ACPS Schools and Administrative Offices Closed Note: All School Board and Staff deadlines are at the end of the day except February 12, May 7 and May 14 (as noted on Page 2). Page 31