A Deliberate Approach to Budgeting

1. A More Deliberate Approach to Budgeting CUBE 2015 Annual Conference Phoenix, Arizona October , 2015 CUBE 2015 Annual Conference

2. A More Deliberate Approach to BudgetingSession Overview • Student Based Budgeting & School Design Background in Cleveland Metro School District, Megan Traum (45 minutes) • Break (15 minutes) • Seattle Public Schools Framework: • Topics 1 to 3 (45 minutes) • Break (15 minutes) • Topics 4 to 7 (60 minutes) Note: Plan to spend 15 minutes on each topic CUBE 2015 Annual Conference

3. “A More Deliberate Approach to Budgeting” Small Group Discussion Topics (15 minutes each) • Policies: Board budget and related policies • Strategic Plan: Budget aligned to strategic plan • Guiding Principles: Annually review budget guiding principles • Effective Equity Policy integration • Work plan: Confirm budget development calendar • Legislative: Adopt annual legislative priorities • Communicate budget to public • Monitor: Regular budget status reports CUBE 2015 Annual Conference

4. Topic 1) Board Budget and Related Policies: Seattle Example Budget Policies: Other related policies that support budget process: Board committee structure Annual board goals Performance management Legislative program Collective bargaining Fiscal impact statements Strong Equity Focus Active Monitoring responsibilities External/internal audit oversight School capacity & boundaries • Multi-year fiscal plan • Sound financial and budget principals • Community engagement • School Funding Model • Budget implementation • Minimum Fund Balance • Designated Reserves • Capital and technology levies • Inter-fund loans and transfers • Annual/monthly financial reports CUBE 2015 Annual Conference

5. Topic 1) Board Budget and Related PoliciesDiscussion Worksheet Budget policies discussion Related policies discussion _________ _________ _________ _________ _________ _________ __________ • _________ • _________ • _________ • _________ • _________ • _________ • _________ Discussion: Identify common approaches and unique practices among CUBE member districts that support effective board budget oversight CUBE 2015 Annual Conference

6. Topic 2) Budget Aligned to Strategic Plan:Seattle’s Central Planning & Budget Process The Annual Budgeting & Planning process is an integral component of achieving the goals set out in the 5 year strategic plan More Strategic • Strategy is developed every 5 years to guide the district’s work in order to meet its commitment to: • ensure equitable access • closing the opportunity gaps • excellence in education for every student 5 Year District Strategic Plan 5 Yr Frequency 24 month vision / planning helps orgs. get more tactical and create a road map / implementation plan for how to drive positive change and execute on the goals stated in the Strategic Plan 24 Month Vision / Planning 2 Yr Annual Budgeting & Planning Annual reflection on how the services provided tie into the roadmap / implementation plan, and to ensure resources are allocated appropriately to support and achieve annual milestones 1 Yr More Tactical CUBE 2015 Annual Conference

7. Topic 2 cont.) Budget Process Documents Unfunded Needs to Plan“Asks by Type” Count $ CUBE 2015 Annual Conference

8. Topic 2) Align Budget to Strategic Plan Discussion Section Worksheet Review how well District works to align budget to strategic plan. What are ways this can be accomplished? CUBE 2015 Annual Conference

9. Topic 3) Annually Review Budget Development Guiding Principles: Seattle Example • Ensure lean infrastructure • Invest in promising ideas and technology • Protect basic education service levels • Support responses to findings by the State of Washington Auditor’s Office; • Optimize capital expenditures • Ensure the budget process includes short and long-term solutions • Focus on budget sectors unaligned with National spending-per-student benchmarks; • Invite labor partners to work with us to improve operational efficiency; • Ensure supports are in place for employees impacted by job losses; • Develop the professional capacity and skills for all staff • Shift investments to proven and promising ideas that align to our strategic objectives. CUBE 2015 Annual Conference

10. Topic 3) Budget Principles Worksheet List and discuss important budget guiding principles. Note where priniples compete or conflict. How well does your district use equity principals? CUBE 2015 Annual Conference

11. Topic 3a) Effective Equity Policy Integration • School Board is committed to success of every student, responsibility shared by staff, administrators, instructors, communities and families • Focus on closing opportunity gap and ensuring all students graduate from Seattle Public Schools ready to succeed • Fostering a barrier-free environment where all students, have the opportunity to benefit equally • Differentiating resource allocation, within budgetary limitations, to meet the needs of students who need more supports and opportunities to succeed academically • With these commitments in mind, Seattle Public Schools will: • Raise the achievement of all students while narrowing the gaps between the lowest and highest performing students; • Eliminate racial predictability and disproportionality in all aspects of education and its administration CUBE 2015 Annual Conference

12. Topic 3a) Parent Involvement/Equity Survey • Indicator:  Allocation • What is your district currently doing to align your resources to meet the opportunity and academic learning needs of students who have not been well-served due to their race, ethnicity, class, or home language? • Up to five percent of a district’s State poverty (“LAP”) funds may be used to develop partnerships with community-based organizations, ESD’s and other local agencies to deliver academic and non-academic supports.  How are your district’s LAP funds being used to support and sustain partnerships with community based organizations to serve socio-economic, culturally, ethnically, racially, and linguistically diverse students and families? • How is your district using State allocated funds for family/parent involvement? • Indicator:  Collaboration • How does your district’s leadership collaborate with staff, students, families, and community members to equitably allocate flexible funding for students who have not been well-served due to their race, ethnicity, class, or home language? • Indicator:  Alignment with Equity Policy • How is your district's Equity Policy explicitly considered as part of the budget development process? • Indicator:  Budget capacity to support ongoing Equity work • Describe your district’s budget capacity to support your district's Equity work at the district, building, and classroom levels? Discuss how your District would respond to this recent survey from State of Washington’s Puget Sound Educational Service District

13. Topic 4) Confirm Budget Development CalendarSeattle Example • October 14, 2014 - Guiding Principles • October 29 to May 27, 2014 - Board Budget Work Sessions • September 11 to June 15, 2014 - Audit & Finance Committee Meetings • November 17, 2014 - Central Office Budget Instructions • December 15, 2014 - School Funding Model Finalized by Committee • December 19, 2014 - Governor’s Budget • January 12 to April 13, 2015 - State Legislative Session • February 18, 2015 - Budget Instructions to Schools • April 13, 2015 - Washington State Budget Adoption • April 20, 2015 - Final Balancing • June 17, 2015 - Introduce Budget to Board • June 24, 2015 – Required Public Hearing • July 1, 2015 - Board Action to adopt FY 15-16 budget CUBE 2015 Annual Conference

14. Topic 4) Seattle Menu of Future Board Budget Work Sessions Topics Multiple Board Meetings Range of Budget Topics • Dec. 9 – A&F Committee - Budget Update • January 8 - A&F Committee - Budget Update • January 28 – Budget Work Session • February 12 - A&F Committee - Budget Update • March 12 - A&F Committee – Budget Update • March 25 – Budget Work Session • FY15-16 Budget update • Minimum Fund Balance Reserves • Capital Fund budget • April 9 - A&F Committee – Budget Update • May 14 - A&F Committee – Budget Update • May 27 – Budget Work Session • FY15-16 proposed budget • Legislative Update • June 11 - A&F Committee – Budget Update • June 17 – FY15-16 Budget Introduced • June 24 - Public Hearing • July 1 - Board Action on FY15-16 Budget • Required A&F Committee Budget Actions: • Recommend annual budget to board • Capacity Boundaries • Transportation Service Standards • Approve changes to student fees and lunch room rates • Minimum Fund Balance (Mar) • Capital Fund Transfer to General Fund • Important Topics: • Governor’s Budget (Jan, June) • WSS School Funding Committee (Jan) • Central Services Budget (Mar) • Strategic Plan alignment • Bell Time • Racial Equity/Community Engagement • City of Seattle: Universal Pre-K • Enrollment Projections • SPED/ELL Budget • Technology Budget and Plan • Grants/Restricted Budgets: • Title 1/LAP Allocations • Head Start Budget • City of Seattle: Family & Education Levy • Program Placement Decisions • Capital Fund Budget • Associated Student Body Budget CUBE 2015 Annual Conference

15. Topic 4) Budget DevelopmentDiscussion Worksheet Review how well Board covers key budget components throughout year to support board members understanding of district’s budget. CUBE 2015 Annual Conference

16. Topic 5) Adopt Annual Legislative PrioritiesSeattle Example • Fully fund compensation • Class Size/Staff Allocations • Sustainable funding/resolve tax inequity • Reduce dependence on local levy Monitor State Budget Milestones: • Board approves legislative agenda - October • SPS Budget Staff Plan – October • Board adopts legislative priorities • Governor’s Budget (2) – December • House Budget – Late March • Senate Budget – Early April • Final Action – June/July Monitor Key State Budget Drivers: - Class Size/Staff Allocation - Full Day Kindergarten $ - MSOCs (Non salary/benefits) - Pupil Transportation - COLA - Pension - Medical - Operating Levy Base Inflator - Other CUBE 2015 Annual Conference

17. Topic 5) Seattle exampleReceived State Legislative Funding Support Seattle also received $25 million in capital funds. CUBE 2015 Annual Conference

18. Topic 5) Adopt Annual Legislative Priorities Worksheet Who is engaged in process? What levels included in plan? Is plan effective in support district budget objectives? CUBE 2015 Annual Conference

19. Topic 6) Communicate budget to public: Seattle Example Meet with PTA, SPED, parents council, etc. Develop new social media opportunities CUBE 2015 Annual Conference

20. Topic 6) Communicate Budget to PublicBreakout discussion worksheet Participation mechanisms: Likely results: Individual interest vs public interest Little agreement Other …. • Internal and external actors • Legal requirements • Published • Public hearings • Notifications • website • Local customs • Work sessions • Citizens committee • Surveys Discuss how well your school district covers key budget components throughout year to support board members and the public’s understanding of the district’s budget. CUBE 2015 Annual Conference

21. Topic 7) Monitor: Regular budget status reportsSeattle Example City’s Family & Education Levy Charter Schools? (5) Equity Resources: (Title 1, Title 2, & LAP) Funding Priority Order PTA, Private grants funds (4) Non-Staff Funds (3) Core Administration (2) Special Programs Teacher Staffing (Montessori, International, K8s, etc.) • Board Monitoring Tools: • Budget book details • Monthly reports • School details: • Large Spreadsheet Basic Teacher Staffing (General Ed, SPED, ELL) CUBE 2015 Annual Conference

22. Topic 7) Regular budget status reportsMonitor All Phases of District’s Strategic Needs Investments Board Governance Priorities Nine (9) Superintendent SMART Goals Goal 1: Educational excellence & equity for every student Goal 2: Improve systems district wide: Goal 3: Strengthen school, family & community engagement Strategic Plan Initiatives Enterprise Risk Management/Improve Internal Controls Continuous Improvement Projects Other Day-to-Day Operational Work CUBE 2015 Annual Conference

23. 7) Monitor: Regular Budget Status ReportsDiscussion Worksheet List types of Budget monitoring practices that are most helpful to least helpful for board members and their community CUBE 2015 Annual Conference

24. Thank you!! CUBE 2015 Annual Conference

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