FY2007 Cost Center Budget Development Board Roundtable Tuesday, March 28, 2006 Dunwoody Springs Charter Preliminary School Allocation Formulas and Cost Center Guidelines Recommendations to the Board

General Fund Slide 2 Agenda Purpose Purpose FY2007 Budget Development FY2007 Budget Development Cost Center Resource Allocations Cost Center Resource Allocations I. I.Class Size Recommendations II. II.School Support Staffing Allocations (Principals, Asst. Principals, Counselors, etc.) III. III.Cost Center Base Allocations for Special Programs (i.e., Special Ed., TAG, Foreign Language, etc.) IV. IV.Other Guidelines (i.e. Instructional Reserve, 10-Day and Pre 10-Day adjustments (May-August), Post 10-Day adjustments, etc.) Discussion Discussion

General Fund Slide 3 Board Approval of Preliminary School Allocation Formulas and Cost Center Guidelines Is Sought So There Is Authority To Issue FY2007 Contracts Board Approval of Preliminary School Allocation Formulas and Cost Center Guidelines Is Sought So There Is Authority To Issue FY2007 Contracts Contracts Must Be Issued Or Non-Renewed Prior To April 15 th Contracts Must Be Issued Or Non-Renewed Prior To April 15 th Preliminary Draft FY2007 Budget Has Been Balanced Preliminary Draft FY2007 Budget Has Been Balanced Objective Is To Provide Preliminary Cost Center Budgets (Personnel Earnings) To Schools And Human Resources Before March 31, Objective Is To Provide Preliminary Cost Center Budgets (Personnel Earnings) To Schools And Human Resources Before March 31, FY07 School Cost Center Budget Development - Purpose -

General Fund Slide 4 FY07 School Cost Center Budget Development - FY2007 Budget Development - NO Sale Of Tax Liens & FULL Rollback NO Sale Of Tax Liens & NO Rollback Sale Of Tax Liens & FULL Rollback Sale Of Tax Liens & NO Rollback $420,067,097$420,067,097$420,067,097$420,067,097 $(31,461,092)$(18,403,136)$8,705,304$21,763,260 $388,606,005$401,663,961$428,772,401$441,830,357 LOCAL PROPERTY TAX REVENUE ASSUMPTIONS

General Fund Slide 5 FY07 School Cost Center Budget Development - FY2007 Budget Development -

General Fund Slide 6 FISCAL YEAR BUDGET Beginning Fund Balance$ 93,597,364 Estimated Revenues$ 665,742,616 Estimated Expenditures$ 677,989,762 Ending Fund Balance$ 81,350,218 Adjusted Ending Fund Balance 12.0% FY07 School Cost Center Budget Development - FY2007 Budget Development -

General Fund Slide 7 FY07 School Cost Center Budget Development - FY2007 Budget Development -

General Fund Slide 8 PRELIMINARY FISCAL YEAR BUDGET Beginning Fund Balance $ 81,350,218 Estimated Revenues$ 716,629,301 Estimated Expenditures$ 778,189,762 Ending Fund Balance$ 19,789,757 Adjusted Ending Fund Balance 2.5% FY07 School Cost Center Budget Development - FY2007 Budget Development - Figures Will Change But Trends Used To Balance Budget Will Remain

General Fund Slide 9 PRELIMINARY FISCAL YEAR BUDGET Estimated Revenues$ 716,629,301 Estimated Expenditures$ 778,189,762 Salary Increase Reduction$ (10,000,000) Central Support Adjustments$ (11,979,017) Educational Programs Adjustments$ (27,843,029) School Support Adjustments$ (9,188,044) Anticipated Salary Lapse$ (3,000,000) $ 716,179,672 FY07 School Cost Center Budget Development - FY2007 Budget Development - Budget Balanced, Tax Liens, No Rollback, But Adjustments Needed

General Fund Slide 10 FY07 School Cost Center Budget Development - Average Cost Per Student Comparisons – * FY07 School Cost Center Budget Development - Average Cost Per Student Comparisons – *FY06 And FY07 Are Estimated Based On Surveys From Metro Districts. Based On Current Balanced Budget, Average Fulton Schools FY2007 Cost Per Student Would Be $8,263

General Fund Slide 11 Cost Center Resource Allocations I.Class Size Recommendations II.School Support Staffing Allocations (Principals, Asst. Principals, Counselors, etc.) III.Cost Center Base Allocations for Special Programs (i.e., Special Ed., TAG, ESOL, etc.) IV.Other Guidelines (i.e. Instructional Reserve, 10-Day and Pre 10-Day adjustments (May-August), Post 10-Day adjustments, etc.)

General Fund Slide 12 *Starting FY04, teacher aides can no longer be used to increase class size. Class Size History: State vs. FCSS I. Class Size Recommendations Class Size History: State vs. FCSS

General Fund Slide 13 Current Class Size Ratios I. Class Size Recommendations Current Class Size Ratios

General Fund Slide 14 (*) FCSS initial staffing allocations for planning and budgeting purposes. (**) Tentative, subject to change pending the Governors approval of HB FY07 Preliminary Staffing Ratios I. Class Size Recommendations FY07 Preliminary Staffing Ratios

General Fund Slide 15 District Wide Class Size Averages I. Class Size Recommendations District Wide Class Size Averages * Preliminary Estimate Based on March 2006 Proposed Class Sizes Grade Level FY06 Class Size Averages FY07 DRAFT* Class Size Averages w/o Title II A Teacher FY07 DRAFT* Class Size Averages w/ Title II A Teacher Kindergarten Grade Grade Grade Grade Grade Grade Grade

General Fund Slide 16 II. School Support Staffing Allocations See the detailed School Based Costs Center Budget Guidelines for a complete list of school based support staff, some of which include: Clinic Aide Custodian Resource Officers In School Suspension CST Undesignated Positions at High School Technology specialist Technology Assistants Principals Assistant Principals Counselors Counselor Clerks Media Specialist Media Clerks Clerical/ Secretarial School nurse

General Fund Slide 17 III. Cost Center Base Allocations for Special Programs See the detailed School Based Costs Center Budget Guidelines for a complete list of school based special programs staff, some of which include: Career Technology Programs Scheduling Programs JROTC Programs Alternative Programs Instructional Support Programs School Social Workers School Psychologists Salary Supplements At Risk Programs Magnet Programs Special Education ESOL Programs At Promise Early Intervention (EIP) TAG Programs Remedial Programs World Languages Programs Music Programs Art Programs Physical Education Programs

General Fund Slide 18 III. Cost Center Base Allocations for Special Programs* 1. Special Education Teachers and Assistants (ES, MS, HS) Program Administrator: Nancy Wadel, Executive Director, Exceptional Children Formula: Needs assessments area based on Students Individual Educational Plans (IEPs). 2. TAG and Lead TAG Teachers (ES, MS, HS) Program Administrator: Amy Barger, Coordinator, TAG Formula: Allocations are based on identified gifted students in grades K-12 and on Student/Teacher Ratios. (*) This is a sample of some special programs allocated to the cost center.

General Fund Slide 19 IV. Other Cost Center Guidelines Appropriate Level of the Instructional Reserve Appropriate Level of the Instructional Reserve 10-Day Cost Center Adjustments (Friday, 8/25/2006) 10-Day Cost Center Adjustments (Friday, 8/25/2006) Pre 10-Day Cost Center Adjustments (May-August) Pre 10-Day Cost Center Adjustments (May-August) Post 10-Day Adjustments (Potential Growth During the Year) Post 10-Day Adjustments (Potential Growth During the Year) Other Guidelines Other Guidelines

General Fund Slide 20 IV. Other Cost Center Guidelines: Instructional Reserve Current Level Proposed Adjustments: $6.8 M Local Class Size Monies $3.0M Scheduling Enhancement $1.5M Additional Positions through HS $1.3M At Risk Monies ear-marked for critical needs students at 10-Day Count$0.5M ESOL/ Special Ed. Monies ear-marked for critical needs students at 10-Day Count$0.5M Proposed Level $4.2M $11.0M

Board Roundtable Tuesday, March 28, 2006 Dunwoody Springs Charter