Board of Education 2014/2015 Budget Development Update

April, 24 2014

Revenue Projections

• Jeffco’s Preliminary Revenue Outlook

– 2013/2014 - $6,482 per pupil

– 2014/2015 - $6,699 per pupil – up $217

• Overall Increase - $16.7

– Charter pass-through for enrollment

– $12.7M – increased funding to General Fund

Numbers Will Change i.e. – funding from state, Colorado Preschool Program (CPP) revenue, expenditure assumptions, etc.

Total Program Funding The basic formula is:

Funded Pupil Count (Oct 1)

x

Per Pupil Funding Amount

+ At-Risk Pupil

Funding +

On-line Pupil Funding

3

Jeffco’s Total Program Per Pupil Revenue

$6,704

$7,070

$6,637

$6,309 $6,317

$6,482 $6,699

$5,000

$5,500

$6,000

$6,500

$7,000

$7,500

$8,000

2008/2009Actual

2009/2010Actual

2010/2011Actual

2011/2012Actual

2012/2013Actual

2013/2014Estimate

2014/2015Governor's

BudgetRequest

Total Program Funding

2014/2015 Budget Process Review

PRE-WORK

• Establish Revenue Projections

• Receive Direction on Board Priorities and Goals – December 2013

• Assessment of Needs

2014/2015 Budget Process Review

DETAIL WORK

• Financial Oversight Committee

• SPAC Budget Subcommittee

• Community Outreach

Community Survey

BOE Budget Forums

2014/2015 Budget Process Review

FINAL STEPS

• Board Direction

• Proposed Budget and Public Hearings

• Board Adopts Budget – by June 30

2014/2015 Budget Process Review

The following slides contain the new items

included in the 2014/2015 proposed budget to date.

Employee Compensation

• $11,725,100* Investment

*This is the cost to the General Fund only. There will be cost increases in other funds too.

Call to Action Ends

Leadership: Objective 1 Global Ends Statement Board Goals: Reading, Math, Writing, ALP Students, Remediation Rate

Charter Allocation

• Increase per pupil allocation to charter schools Investment

• $3,700,000 - Approximately $585 per pupil based on current charter enrollment Amount

School Impact

Provide additional resources for charter school Boards to direct towards specific school needs.

Special Education

• Transportation for special education students

• Placed out of district (POOD) Investment

• $786,000

• $1,500,000 covered within existing Educational Research and Design funds

Amount

School Impact

Programs to meet our obligations to special needs students

Call to Action Ends

Educational Research and Design: Objectives 2 and 3 Ends 1and 2 Board Goals: Reading, Writing, and Math

Mobile Device Readiness

• Mobile Device Readiness (MDR) Investment

• $4,500,000 (on-going) Amount

School Impact

Infrastructure upgrades to support mobile devices and testing Phased implementation Changing instructional landscape for the future

Call to Action Ends

Educational Research and Design: Objective 1 Business and Finance: Objective 2 Ends 1, 2, and 3 Board Goals: Reading, Math, Writing, ALP Students

Primary Literacy • Increase the percentage of third graders reading at

proficient and advanced from 80% to 85%. Reduce the percentage of students in the unsatisfactory category by 1%.

Investment

• $2,000,000 Amount

• Professional development, materials, literacy coaches for primary teachers, extended school year

Description & Rationale

School Impact

Increased literacy intervention Additional extended learning opportunities

Call to Action Ends

Elementary Schools: Objective 1 Ends: 1, 2, and 3 Board Goal: Reading

Elementary Math Instruction • Increase the percentage of fourth graders

who are scoring in the advanced and proficient category on math from 77% to 80%.

Investment

• $4,000,000 (one time)

• $1,800,000 (on-going) Amount

• Includes staff development, math coaches for elementary, and materials for grades K-5 or 6.

Description

School Impacts

New curriculum for schools who choose it Implementation support (professional development, math coaches, materials)

Call to Action Ends

Elementary Schools: Objective 1 Ends: 1, 2, and 3 Board Goal: Math

Gifted and Talented

• Increase support for the Gifted and Talented Program Investment

• $855,000 (on-going)

• 6.5 FTE and $225,000 in professional development Amount

• Includes professional development, and 6.5 area coordinators

Description

School Impacts

Additional support for Gifted and Talented (GT) assessment and instruction

Call to Action Ends

Leadership: Objective 1 Global Ends Statement Board Goals: Reading, Math, Writing, ALP Students

Virtual Academy

• Expand Virtual Academy to a K-12 program Investment

• $700,000 (on-going)

• Offset by increase in revenue Amount

• Includes additional staff and curriculum development for new grades

Description

School Impacts

Additional virtual offerings of Jeffco education for grades K-6

Call to Action Ends

Elementary Schools: Objective 1 Ends: 1, 2, and 3

Classroom Dashboard • Classroom Dashboard Investment

• $600,000 (on-going)

• $400,000 (on-going) covered within existing funds Amount

• A dashboard for teachers that provides information instead of data Description

School Impacts

Increased teacher time made available for planning, teaching and professional development

Call to Action Ends

Educational Research and Design: Objective 1 Business and Finance: Objective 2 Ends 1, 2, and 3 Board Goals: Reading, Math, Writing, ALP Students, Remediation Rate

Data Security and Privacy

• Data Security and Privacy Enhancement Investment

• $560,000 Amount

Description • Data Privacy Expert • Consulting funds for security oversight of data

School Impacts

Knowing that students’ information is safe

Call to Action Ends

Support Services: Objective 4 Ends 4

Security and Emergency Management

• Safety and Security Staffing Investment

• $200,000 covered with existing custodial funds Amount

Description

• Four new employees • Manager, supervisor, mental health, and crisis

management

School Impacts

Increased capacity for crisis prevention and intervention

Call to Action Ends

Support Services: Objective 4 Ends 4

Athletics

• Athletic programs at schools for students Investment

• $400,000 (covered with facility consolidation) Amount

Description • Equipment replacement • Additional maintenance of fields and floors

School Impacts

Safer equipment and fields and floors for student athletes

Call to Action Ends

Support Services: Objective 1 Ends 3 and 4

What Else Has Changed?

Charter Allocation – revenue impact

Reclassification of Child Care Revenues

Projections and Refinements

Planned Reductions

Reserves

Results & Impacts Amounts in Millions

2014/2015 2015/2016 2016/2017 2017/2018 *Includes Planned Reductions

2018/2019

Beginning Reserves 63.4 63.3 60.5 57.8 60.1

Revenues 648.4 648.4 648.4 648.4 648.4

Expenditures 596.3 598.6 597.8 592.3 592.3

Transfers 52.2 52.7 53.3 53.8 54.3

Revenues Over/Under (0.1) (2.8) (2.6) 2.3 1.8

Ending Reserves 63.3 60.5 57.8 60.1 62.0

Questions

Student Funding Models:

Charter Schools Compared to

District-Managed Schools

Enrollment Practices

District-Managed Autonomous

Neighborhood Schools

Option Schools and Programs

Charter Schools

Who is Eligible to Attend? Any student Any student, although some programs may have “qualifications” (e.g. GT, IB)

Any student

Who is guaranteed enrollment (i.e. “default”)?

Any student residing in the school’s boundary

No one No one

If applicants > seats available, how are students assigned?

Lottery Lottery

(for qualified applicants, when applicable)

Lottery

If applicants ≤ seats available, how are students assigned?

All applicants offered enrollment

All applicants offered enrollment (qualified

applicants, when applicable)

All applicants offered enrollment

How are 1st Round Choice applicants prioritized?

1. Jeffco siblings 2. Jeffco residents 3. Non-Jeffco siblings 4. Non-Jeffco residents

1. Jeffco siblings 2. Jeffco residents 3. Non-Jeffco siblings 4. Non-Jeffco residents (qualified applicants, when applicable)

1. Jeffco siblings 2. Jeffco residents 3. Non-Jeffco siblings 4. Non-Jeffco residents (may also prioritize kids of staff and/or founding families, per their contract with the district)

How are 2nd Round Choice applicants prioritized?

First-come, first-served First-come, first-served (qualified applicants, when

applicable) First-come, first-served

Enrollment Practices

Primary Differences in Enrollment Practices: District-Managed vs. Charter Schools

1. Enrollment Priorities – Children of Staff/Founding Families • Per their contract with the district, charters may give 1st Round enrollment

priority to children of staff and/or founding families.

• District-managed schools may not do this, per Jeffco Policy JFBA-R.

2. Selection of “Qualified” Students • Some district-managed schools (i.e. option programs) may require applicants to

qualify for their program via an exam, interview, or other activity.

• Charter schools may not do this, per Colorado Charter School Statute (22-30.5-104).

3. Enrolling New Students During the School Year • Charter schools are not required to enroll new students during the school year

(though most do if they have space available), nor are they the “default” school for any student changing schools mid-year.

• Most district-managed schools (i.e. neighborhood schools) must enroll new students who live in their boundary at any time, per Jeffco Policy JFBA.

Per-Pupil Funding – What Schools Get

District-Managed Schools Charter Schools

$6,481 $6,481

Colorado funds the district for each student counted at Jeffco schools on October 1.

Colorado funds the district for each student counted at Jeffco schools on October 1.

+ $1,414

+ $247

$7,865

$6,823

+ $95 Colorado provides construction funding for each charter school student counted on October 1.

Mill Levy Override dollars provided by Jefferson County tax payers.

Mill Levy Override dollars provided by Jefferson County tax payers.

Special Education Student Funding – What Schools Get

District-Managed Schools Charter Schools

$1,250 Tier A – Colorado provides additional funding for each student with an IEP attending Jeffco schools.

+ $varies Tier B – In addition to the Tier A funding, Colorado also provides additional funding for “excessive costs” associated with supporting the highest-need Special Education students.

$1,250+

$1,250 Tier A – Colorado provides additional funding for each student with an IEP attending Jeffco schools.

+ $varies Tier B – In addition to the Tier A funding, Colorado also provides additional funding for “excessive costs” associated with supporting the highest-need Special Education students.

$1,250+

SpEd students comprise approximately 8% of total charter school FTE.

SpEd students comprise approximately 10% of total district-managed school FTE.

Grants X

Vending X

Resale X

Fundraising X

Tuition/Fees X

Field Trips X

Donations X

Other Revenue Opportunities

District-Managed Schools Charter Schools

Grants X

Vending X

Resale X

Fundraising X

Tuition/Fees X

Field Trips X

Donations X

District-Provided Allocations & Supports

District-Managed Schools Charter Schools District-managed schools have their funds

“pooled” centrally to fund district-provided services. School staffing and supports are

allocated to schools based on student ratios.

Charter schools operate as autonomous financial entities, spending their funds in alignment with individual school goals.

District Support

School- Provided

Staffing FTE– Non-SpEd X X

Staffing FTE – SpEd Staff X

Business Services (HR, Legal, etc.) X

Food Service X

Student Activities X

Facility Rental/Debt Expense X

Unemployment/Workers Comp X

Transportation X

Custodial/Facility Maintenance X

Capital Construction X

Child Care Activities X

Athletics X

District Admin Support X

Addt’l Instructional, Operational, and Technology Expenses

X

Purchased District Support

School- Provided

Salaries & Benefits – Non-SpEd X

Salaries & Benefits – SpEd Staff X X

Business Services (HR, Legal, etc.) X

Food Service X

Student Activities X

Facility Rental/Debt Expense X

Unemployment/Workers Comp X

Transportation X

Custodial/Facility Maintenance X

Capital Construction X

Child Care Activities X

Athletics X

District Admin Support X

Addt’l Instructional, Operational, and Technology Expenses

X

School Spending

District-Managed Schools Charter Schools District-managed schools have their funds “pooled” centrally to fund district-provided services. School staffing and resources are allocated to schools based on student ratios.

Charter schools operate as autonomous financial entities, spending their funds in alignment with individual school goals.

Charter Billings

• District billings to charter schools are consistent with statute and CDE policies. Categories include:

1. 5% Administrative Services 2. Additional Services (Special Education, English as a

Second Language, Health Services) 3. Optional Services

• Current billing practices have been consistently applied for several years

• As required by CDE, annual per-pupil billing amounts are verified and communicated with charter schools, based on actual district expenditures

What is included in the 5% per-pupil charge for Administrative Services?

As specified in Colorado state statute, 5% of each charter school’s per-pupil revenue is paid to the District to cover administrative costs, including the following:

1. District Leadership, including but not limited to: • Board Of Education • Superintendent’s Office • Communications Office • County Treasurer’s Fees

2. Support & Business Services, including but not limited to: • Employee Relations • Grants Management • Central Information Technology

The 5% charged to charters is slightly below the actual cost of services ($316 vs. $405)

• Administrative Staff Development • Council on Cultural Diversity • Governmental Relations, etc.

• Telecommunications • Human Resources • Financial Services

Why are Charters Billed for SPED services?

The $370 per-pupil charge for Special Education Services contributes to a “pool” of funds that provides district-wide

services available to all students and schools. This amount is also withheld for students who attend district-managed schools

and is not unique to charter schools.

Charter schools are part of the Jeffco system for which most of these services are mandated.

Fletcher Miller Gifted & Talented Special Education Preschool Severe & Profound Dropout Prevention Child Find Student Outreach

Services Provided by this “Pool” of Funds:

SWAP Itinerant Services Sobesky Academy Services to Expelled Students Mt. View Detention Jeffco Transition Intervention Services

Why are Charters Billed for ESL and Student Health Services?

The $115 per-pupil charge for English as a Second Language and the $80 per-pupil charge for Student Health Services both contribute to separate “pools” of funds that provide district-wide services available to all students and

schools. This amount is also withheld for students who attend district-managed schools and is not unique to

charter schools.

Charter schools are part of the Jeffco system for which most of these services are mandated.

What Optional Services Can Charters Purchase from the District?

Homebound Services $26/hr.

Insurance Reserve $87/student

Employee Assistance $35/hr.

Instructional Services $300/half-day; $450/full-day

Fingerprint/Background Checks $55 - $75/employee

Property Management $55/hour

Diagnostics Gr. 9-10 $1.85/student

Science Gr. 5-8 $2.12/student

Accuity Gr. 3-8 $9.45/student

Accuity Training $8.20/student

Outdoor Lab $375/student

Warren Tech 25% PPR -1/2 day; 50% PPR full day per semester

Library Services Jeffcat $3/student

Charter Schools Independently Decide Which Services to Purchase