ACSA Budget Best
Practices
October 25, 2018
Overview of ACSA Established by resolution of the Board of Supervisors of Albemarle
County in 1964.
Operating budget of $33.3M
Capital budget of $6.1M
77 FTE
Overview of ACSA (cont.) Provides retail water and wastewater collection services to the
urban ring around Charlottesville, Crozet, and the Town of
Scottsville
Nearly 20,000 water accounts, serving approximately 74,000
customers
Purchase all water/wastewater treatment from Rivanna Water
and Sewer Authority (RWSA)
ACSA and GFOA Distinguished Budget
Presentation Awards Program
ACSA established team in FY 2015 to evaluate current budget
presentation and the GFOA detailed criteria for award
consideration
Areas that needed attention for award consideration:
Organization-wide strategic goals
Financial policies
Budget Process
Performance measures
Evaluation team worked to enhance document to better address
required areas
ACSA and GFOA Distinguished Budget
Presentation Awards Program (continued)
The ACSA was not awarded for its FY 2016 submission
This Photo by Unknown Author is licensed under
CC BY-NC
ACSA and GFOA Distinguished Budget
Presentation Awards Program (continued)
Detailed review by panel aided preparation for the following
years submission
Specifically focused on enhancing discussion related to financial
policies, performance metrics, and long-term/strategic planning
This Photo by Unknown Author is licensed under CC BY-SA-NC
ACSA and GFOA Distinguished Budget
Presentation Awards Program (continued)
Received the Award in FY 2017 and FY 2018
Ancillary benefits realized from participation in the program
Improved interaction between departments during budget process
Board appears appreciative of more comprehensive process/document
Constructive feedback from independent reviewers
This Photo by Unknown Author is licensed under CC BY-NC
Key Takeaways
Positive process for ACSA
Considerable coordination between departments to meet
different criteria requirements
Enhanced information available for users
Thank you
Contact Information:
Quin Lunsford
Albemarle County Service Authority
(434)-977-4511
School Budget Best Practices
Debbie White
Chief Financial Officer
Goochland County Public Schools
October 25, 2018
VGFOA Conference
District-Wide Buy-in with
Strategic Plan
Vision: Inspire the next generation to make a positive impact
Mission: To maximize the potential of every learner
Core Values: excellence, creativity, courage, honor, optimism
Goal 1: Prepared for Life through Deeper Learning
Goal 2: Improved School Climate
Goal 3: Safe Schools with Effective Management
V I S I O N M I S S I O N CORE VALUES CORE GOALS
All decisions are based in the best interest of students!
Learn more about Goochland Schools:
http://goochlandschools.org/
Embrace New Budget Guidelines from
GFOA on School Best Practices
Guidelines stress “process” not
“presentation”
Strategic Abandonment Example FY19 FTE Amount
Reduce gov. school fees/college reimb. -43,500
Abandon GIST teachers -1.5 -92,289
Fuel and utility savings -25,874
Reduce take-home vehicles -11,000
Superintendent champions operational efficiencies and
strategic abandonment
Simplified Budget Document
Budget document includes narratives and short stories
Challenges and Responses—instructional and personnel priorities
Budget Document—50 pages without appendix; uses hypertext
to link to already-existing presentations, county documents
Detail tables of expenditures are on School website
Problem 1 Solution Budget Impact
How can we raise the level of teaching
and learning in our classrooms in the
most efficient and effective way
possible?
Hire two school-based Instructional
Coaches (one with training in literacy,
one with training in numeracy); 220 day
contracts in order to work with teacher
leaders on curriculum development
$148,500 (salary and benefits, 2 FTE)
Teacher Support for Engagement
(Strategic Plan 1.1.3)
Success Stories
Four Year
Financial Plan
County funds 70% of
budget and indicates
funding level in November
Schools build plan with
anticipated needs
(including student
growth projections)
Keep in mind the
anticipated impact on
the County’s budget
(bottom line)
25 Year Capital Plan
Need to replace/relocate all three
elementary schools (60+ age,
overcapacity)
Very collaborative: Schools
worked closely with County to
develop plan last November
1. Both Schools and County had facilities assessments
2. Schools performed long-term enrollment projections
3. Both Boards approved timeline based on County funding
4. County used information to adopt Master Facility Plan and
Capital Impact Study (basis for proffers)
GOOCHLAND IS GROWING!
New Challenge for all Virginia Schools
in FY2019 and FY2020
Federal ESSA reporting requirements
All “instructional” expenses need to be allocated to schools
Practical issue: Huge expansion of Chart of Accounts
+ Annual School Report for FY19 will be sent to state in “flat
file” with expenditures by school – Sept. 15, 2019 deadline
Political issue: Virginia DOE will publish expenditures by
school Dec. 2019 as part of School Quality Profile; every
division needs to be able to “tell their story” – reasons for
inequity between schools is often based on school
population (special education, English learners, poverty,
etc.)
Thank You!
Questions?
Debbie H. White, CPA
@GCPS_Finance
goochlandschools.org
Best Practices in Budgeting
GFOA Fall Conference
October 2018
•What is Blueprint? • Framework to organize
practices related to budget and strategic planning
• System for establishing and resourcing community priorities
•Establish a brand
•Ensure consistency in processes and communication
Chesterfield County, VA
Blueprint Chesterfield
•Annual budget, longer range planning •Shows changes in
revenues, baseline expenditures, new programs • Incremental investment
in larger initiatives •Starting point for annual
process
Chesterfield County, VA
Five-Year Plan
•“Why don’t you zero base your budget?”
•Visibility on spending/FTEs at program level
•Aligned in financial system
•Measures, performance monitoring
Chesterfield County, VA
Program Inventory
•Making local government approachable
•Online surveys, accessible website
•Citizens’ Budget Advisory Committee
•Year-round conversation
•Workshop style meetings, social media, speaker’s bureau
Chesterfield County, VA
Community Engagement
City of Lynchburg FY 2020 Budget Challenges and Opportunities
OPERATING CHALLENGES
• Implement Salary Study Results
• Debt Service for Unplanned Projects
• Health Benefit Premiums
• Continued Slow Revenue Recovery
• Schools rising costs/State mandated increases for SOQ positions and parity with City Staff
• Citizen Engagement that represents all voices
CIP CHALLENGES
• Public Safety Complex
• College Lake Dam
• Downtown Revitalization coupled with Utility Replacements
• Building Maintenance
• City School Replacements and Renovations
• Less available funding for cash funded maintenance projects
OPPORTUNITIES
• Propose to raise Real Estate and Meals Tax Rates to increase revenue
• Identify Council priorities regarding core services to possibly reduce services
• Defer Capital Projects to better align related debt service
• Phase in the salary study results
• Provide citizens with different platforms for input
Questions?
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