Pinellas County Schools School Improvement Budget

1. Pinellas County Schools School Improvement Budget Presented by: Cathy Davidson, Budget Specialist

2. Budget Process Budget Process begins School Board workshops FTE counts Budget Review meetings Publish Annual Budget Summary Budget requests received Budget approved Staffing allocations to schools Public Hearings Budget Steering Committee meets New fiscal year begins Discretionary & SIP allocated

3. DO PLAN How will we communicate the plan? How will we gain support and buy it? How will improvement be communicated? How will improvement be made visible? Who will collect the data? How will they collect the data? How will the data be made readily accessible? When, where and to whom will the data be reported? What are we improving? Why do we need to improve it? Who are the customers? What are their requirements? Do these requirements align to PCS objectives? What is the current process? What are root causes of problems? What are best practices? How will we know if we’re getting better? What are current and past performance levels? What is the improvement target? What needs to be done to make the improvement? What are the results? How do they compare to past results? What worked and didn’t work? What could we do better? What changes should we make? How can we standardize the improvements? Who should we share this information with? What behaviors should be reinforced? What results should be celebrated and how? How will we address lack of improvement? What changes should be included in a plan for improvement? Who else will benefit from this knowledge? How will new knowledge be managed? STUDY ACT

4. Who’s Who in Budget

5. What Is FTE and Why ? FTE is how students are counted for State funding. If a student is present during “Date Certain”. The date designated by the state on which to count the students. It happens two times a year for funding. ull ime Equivalent

6. Full Time Equivalency Feb. count Oct. count (.5)+ (.5)

7. FTE Counts • FTE IS GENERATED BY... Counting Students by Grade and Program Reporting Data to State at Required Times (Survey Periods)

8. 1 2 FTE Surveys 5 4 • Survey 6 -- September • Survey 2 -- October • Survey 9 -- December (Delinquent and Homeless) • Survey 3 -- February • Survey 4 -- June • Survey 1 -- July • Survey 5 -- August (End of Year Data) 3 9

9. Program Cost Factors • Program Description Cost Factor • 101 Basic Ed (KG-3) 1.074 • 102 Basic Ed (4-8) 1.000 • 103 Basic Ed (9-12) 1.033 • 111 Basic PK-3 w/ ESE Services 1.074 • 112 Basic 4-8 w/ ESE Services 1.000 • 113 Basic 9-12 w/ ESE Services 1.033 • 130 ESOL 1.124 • 254 ESE Support Level 4 3.520 • 255 ESE Support Level 5 4.854 • 300 Vocational (9-12) 1.050

10. The Calculation x Cost Factor = 1 WFTE 1 UFTE District Cost Differential (1.0041) Base Student Allocation (3,630.62) x x WFTE

12. The History of School Improvement • Pinellas County School Board implemented school based budgeting, allowing for increased flexibility in the use of school funds • Each school received from the state an allocation of $10 per UFTE. • This money was to be used in the development, implementation and evaluation of the school improvement objectives

13. The Uses of School Improvement • The School Advisory Council (SAC) should ensure that the use of SIP funds is aligned to the highest priorities of the school listed in the School Improvement Plan • Some uses include • Conducting needs assessments • Developing the plans

14. The Uses of School Improvement • Some uses include (Con’t) • Training activities • Parental involvement • Implementation • Release time for staff participation • Florida Statutes, State Board of Education rules and school board policies and other district guidelines govern the use of the funds.

15. The Uses of School Improvement • Any unused dollars can be carried forward over to the school improvement budget for use in the following years, although the intent is to use in in the year for which it was allocated.

16. School Improvement Budget Process: Proposed - May Final – January Based on the October FTE count. This uses the current school year population to create the budget for the current year. Formula • School Improvement: $5 per unweighted FTE

17. School Improvement • Last year the amount funded by the state was $5 per unweighted FTE

18. School Improvement • During this years Legislative session the amount funded by the state was zero but the district provided the $5 per unweighted FTE for the schools

19. School Improvement • The SAC shall be involved in the development and approval of expenditures of school improvement funds. The secret to a successful plan is to keep it general and do not define activities so specific that plan amendments need to be done when a proving a particular use of the money. • Project 1110 • Subproject 4201

20. Questions about Certain Uses of the School Improvement Money • Red Book is the best source of information • The Supplies vs. Equipment section of Redbook is an invaluable source

21. ‘Red Book’ – A Department of Education Publication • Creates standardized reporting across all districts • Provides Florida School Districts with a uniform chart of accounts for budgeting and financial reporting. • Establishes a comprehensive and uniform structure for reporting education fiscal data.

22. Classification Supplies vs. Equipment • APPENDIX A • SUPPLIES AND EQUIPMENT • In this section criteria are provided for the solution of the ever-present problem in financial accounting • distinguishing between supplies and equipment. These guides consist of criteria for classifying an item as • supply and criteria for classifying an item as equipment. Equipment built-in or fixed to the building or grounds • is considered a part of the building or land improvement, and is to be charged to those respective accounts. • CRITERIA FOR SUPPLY ITEMS • A supply item is any article or material which meets any one or more of the following conditions: • 1. It is consumed in use. • 2. It loses its original shape or appearance with use. • 3. It is expendable, that is, if the article is damaged or some of its parts are lost or worn out, it • is usually more feasible to replace it with an entirely new unit rather than repair it. • 4. It is an inexpensive item, having characteristics of equipment, whose small unit cost makes • it inadvisable to capitalize the item.

23. Classification Supplies vs. Equipment • APPENDIX A • SUPPLIES AND EQUIPMENT CRITERIA FOR SUPPLY ITEMS (Con’t) 5. It loses its identity through incorporation into a different or more complex unit or substance. CRITERIA FOR EQUIPMENT ITEMS An equipment item is a material unit which meets all of the following conditions: 1. It retains its original shape and appearance with use. 2. It is nonexpendable, that is usually more feasible to repair it rather than replace it with an entirely new unit. 3. It represents an investment of money which makes it feasible and advisable to capitalize the item. 4. It does not lose its identity through incorporation into a different or more complex unit or substance. Criterion number 4 is very important, especially if capital outlay expenditures are to be depreciated, in memorandum accounting, to arrive at equipment use cost.

24. Questions/Comments Budget Department Phone 588-6479 Fax 588-6478 http://pcsb.pinellas.k12.fl.us/budget/buintranet/buintranet.htm