Budget Analysis Presented by: Jay Masterson

Preface ► The budget was developed with reduced funding as an expectation ► Recognition of the current economic climate ► Budget was developed with the 3 year Strategic plan as the guiding document

Goal # 1 ► By June 2011, 100% of Cumberland students will demonstrate academic proficiency by achieving or exceeding the standards as measured by data including, but not limited to, state and district defined assessments.  Data systems (NECAP, AIMS web, NWEA) ► Aims web has been in place at the elementary schools for $14, 050 ► Middle school budget of $25, 555 (not in place)  Important for RTI compliance  Have developed paper and pencil assessments for hand scoring

Goal # 1 Analysis ► Aims web has proven a worthy purchase  Provides baseline measurement for student learning  Proves effectiveness of interventions  Assessment for budget purposes for the next school year  The district should publish performance results tied to expenditure per student in the school by academic efficiency of dollars spent ► Report the academic growth of students ► Data could be used to refute/corroborate state achievement data

Goal # 2 ► By June 2011, 100% of Cumberland students will graduate into post secondary schools or careers as measured by data including, but not limited to, student surveys and post secondary program admissions.  No budgeted amount of money to support this goal  Narrative ► No mention of how data was to be collected, programming, persons responsible, financial needs

Goal # 2 Analysis ► There is no plan for this to be tracked  Should be reported on June of this school year ► No amount of money is budgeted  Helps provide justification  MBA checklist: budget should provide performance measures that state the accomplishments of the goals and objectives.  There is no data to state where students are.  Business manager states that postage and paper (minimum resources) are budgeted

Goal# 3 ► By June 2011, 100% of Cumberland students will adopt safe and healthy lifestyles as measured by data including, but not limited to, SALT data, discipline data, climate surveys, state Health assessments and student interviews.  There is no narrative in the budget concerning resources for healthy lifestyles.  PBIS?

Goal# 3 Analysis ► No extension/justification ► Could justify it around the Wellness policy ► Health/physical education curriculum change? ► Data should be published with the growth or improvement of student learning/choice

Goal# 4 ► By June 2011, 100% of Cumberland teachers will utilize effective instructional techniques that accommodate diverse learning styles as measured by data including, but not limited to, SALT data, Cumberland Teachers evaluation data, and feedback from classroom walkthroughs and increases in scores on state and district defined assessments.  Doubling of investment in programming ► 2010: $178, : $384, 225  Purchase of a new reading program (structured, scientific and evidences based approach to literacy) ► Dana math initiative only costs money in substitutes  Provides structured scope and sequence

Goal# 4 Analysis ► Reading program could be considered unjustified  Reading at 80% proficiency as a district already  There was no discussion at school committee level to make such a large purchase of $175,000 ► Mathematics easier to justify with a 50-60% proficiency level ► Should provide interventions for students with needs with data to support their effectiveness in the area.  Back it up with resources

Goal# 5 ► By June 2011, 100% of Cumberland schools will be safe and effective centers for learning as measured by data including, but not limited to, discipline data, drop out rates, SALT visit reports, SALT survey data and facilities data.  PBIS ► District wide focus on systems of support that include proactive strategies for defining, teaching, and supporting expected student behaviors to create a positive school environment (budget narrative) ► Money available in IDEA/ARRA grants ► Budgeted personnel at $70,818 and $72,411 ► Total budgeted $179,861.40

Goal#5 Analysis ► Considerable amount of money set aside ► Personnel have been dedicated to the initiative ► Issue becomes can it be sustained when IDEA/ARRA money is spent? ► Each school is at a different point of implementation  Discontinuation of the position could be detrimental  Audit should be conducted to see how each initiative will be paid for ► Competing priorities (Literacy, Math, Safety)

Goal # 6 ► By June 2011, 100% of Cumberland students will respect and support the mission of the Cumberland schools as measured by data including, but not limited to, participation in school activities, committee involvement, community partnerships and adequate funding.  Narrative states that it is important that collaboration between all stakeholders with all community members is important to the school department.  There was a mention of a town wide learning community café, with no cost associated.

Goal# 6 Analysis ► It would help justify funding/budgeting if the town wide learning community worked together to prioritize initiatives ► Town vs. school  Competing priorities ► Fund balance ► MBA checklist suggests that the school department should include other information to help the reader understand the past and future directions of the school entity  A budget narrative could do that, but more effective at a town wide café

Interview with the business director ► Principals develop budgets, final decisions are made by the Central Leadership Resource Team ► Narrative states that zero based budgeting is embraced, but not utilized ► Believes that he should have more direct contact with principals to discuss finance  Would be welcomed  He has options or connections that principals do not know about ► Strategic goals are not used to build the budget, but rather more for justification

Final Analysis ► The district does not use the standards put forth by the Association of School Business Officials International ► Suggestion to build budget around priorities and programs with data to support the investment ► This would show how the money turns into student achievement ► Puts the district on the offensive vs. reacting to the state testing results ► Data needs to be a part of the conversation more, he states that it would help him justify it and would not cause debate