Tight Times, Tough Choices:
Taxpayer Input into the Upper Darby
School District Budget Process
February 28, 2013
March 10, 2013
Harris Sokoloff, Ph.D.
Center for School Study Councils and
Penn Project for Civic Engagement
University of Pennsylvania
March 5, 2013
March 11, 2013
Your Work at This Forum
¡
¡
¡
To assess some of the
difficult budget choices
facing your school district.
To consider what’s best
for the entire school
district and community.
To advise the Board of
School Directors and
administration about your
priorities and values in
making some of those
difficult budget choices.
3
Revenues:
Preliminary Budget 2013-2014
(rounded to nearest 100,000)
1%
3%
Local Revenue
$99,100,000 (62%)
33%
62%
State Revenue
53,200,000 (33%)
Federal Revenue
%5,400,000 (3%)
Other revenue
$1,700,000 (1%)
4
Local, State and Federal Revenue as a
Percent of Overall Spending (2008-2012)
100.00%
90.00%
80.00%
70.00%
60.00%
Local
50.00%
State
Federal
40.00%
Other
30.00%
20.00%
10.00%
0.00%
2008/09
$146,440,414
2009-10
$152,500,000
2010/11
$158,200,000
2011/12
$158,200,000
2012/13
$162,400,000
5
Local Revenue Sources
(Rounded to nearest 100,000)
Property/Real Estate Taxes
($93,900,000) (96.5%)
Other Local taxes
($1,400,000) (1.4%)
IDEA (Federal Pass-Thru)
(1,800,000) (1.8%)
Summer School Tuition, performing
arts (students) Summer recreation
fees and community activities
($458,000) (0.5%)
Extended Day Care fees
($1,300,000) (1.3%)
Miscellaneous income (includes
interest, dividends, child
development fees and rental
income)
($276,600) (0.3%)
6
Effect of Proposed Millage Increase
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(+2)3"3')%4#$+5$'
6$78#$'#$7$#$%9"3
<8&+*'()**+,$
-./01
./:;
-1/;=
Example:
House assessed at $100,000
Increase of $22.99 per month or
$276.00 per year
NOTE: Each one mill increase
adds $8.33 per month,
or $100.00 per yr.
7
Expenditures:
Preliminary Budget 2013-2014
(rounded to nearest 100,000)
3%
Instruction
111,600,000
(66%)
4%
27%
66%
Instruction Support
Services
45,000,000 (27%)
Non-Instructional
Support Services
5,000,000 (3%)
Other Expenditures
7,400,000 (4%)
8
Mandated/Non-Mandate
Discretionary/Non-Discretionary
Some Examples
Mandated (State/Federal) Bussing -­‐ Charter Schools Bussing -­‐ Special Educa6on X X X X X Bussing – Private Schools X X Number of Professionals X Non-­‐Professional Salaries by Contract X Number of Non-­‐Professionals X Student ac6vi6es Special Educa6on Voca6onal Technical Summer School Non-­‐Discre6onary X Bussing – Regular Public Schools Professional Salaries by Contract Non-­‐Mandated Discre6onary X X X 9
Sub-Group Enrollment Over Time
as a Percent of Total Enrollment
18.0%
16.0%
14.0%
12.0%
Special education
10.0%
ELL
8.0%
Charter School
Enrollment
6.0%
4.0%
2.0%
0.0%
2008-2009
(11,737)
2009-2010
(11,839)
2010-2011
(12,004)
2011-2012
(12073)
2012-2013
(12228)
10
Expenditures Over Time
as a Percent of Total Expenditures
20.0%
18.0%
16.0%
14.0%
12.0%
Spec Ed
% TOTAL
10.0%
Charter
% TOTAL
8.0%
ELL
% TOTAL
6.0%
4.0%
2.0%
0.0%
2008/2009
2009/2010
2010/2011
2011/2012
BUDGETED - PRELIMINARY
$146,482,279 $152,421,658 $158,148,170 $158,225,817
2012/13
2013/14
$162,396,763 $169,105,890
11
2013-14 Preliminary Budget
Revenue & Expenditure Summary *
REVENUES
Description
Preliminary
Budget 2013-14
Local
Revenue
$99,126,070
State
Revenue
53,244,098
Federal
Revenue
5,358,253
Other
Revenue
1,700,000
TOTAL
REVENUE
$
159,428,421
EXPENDITURES
Preliminary
Budget
2013-14
Description
Instruction
$111,607,566
Support
Services
45,101,986
Noninstructional
Services
5,011,788
Other
Expenditures
TOTAL
EXPENDITURES
7,384,550
$
SHORTFALL = $9,677,469
169,105,890
12
Budget Categories for Workshop
Included
in Worksheet
Not Included
in Worksheet
Instructional - Regular
Instruction - Other
Support Services
(related to instruction)
Special Education
Support Services
(not instruction related)
Debt Service and Transfers
Community services
Student Activities
13
How We’ll do this work:
¡
¡
Reach 100 points (or get as close as
possible)
As you review the choices, which are:
l
l
l
l
¡
The Low-Hanging Fruit - “Sure, let’s start there.”
The No Hows, No Ways - “Take those off the
table.”
The Shared Pain - “Ouch, but if we really have to
….”
The Gut-wrenchers - “Wow, this is really hard.
Consider trade-offs with each other & decide
14
SAMPLE WORKSHEET – 1
Service Area: Instruction (regular) Action (current) Impact Your Choice Points (@97000) Reduce regular elementary school regular education by anticipated loss of 10 teachers through attrition(retirement, moving, etc. -­‐-­‐ for the upcoming Elementary class size would increase from average of 21 to up to an year for retirement or other average of 24 per class. reasons). Elementary Classroom Reduce elementary school staff by Elementary class size would increase Teachers 10% (roughly 26 regular education from an average of 21 up to an average of 29 per class teachers). More students would enter the district without academic or social skills and classroom experience. Parents would Eliminate Kindergarten (which have to Vind alternative options for is only 1/2 day). This would Kindergarten with potential cost to the mean a reduction of 27 district. Possible loss of additional teachers. students to charter schools 9 23 24 15
Your Work at This Forum
¡
¡
¡
To assess some of the
difficult budget choices
facing your school district.
To consider what’s best
for the entire school
district and community.
To advise the Board of
School Directors and
administration about your
priorities and values in
making some of those
difficult budget choices.
16
Ground Rules
¡
Listen to each other – it’s as important as talking.
¡
Talk with each other, not to the moderator.
¡
Everyone is encouraged to participate.
¡
Everyone understands the talk is deliberative, involving weighing
choices
¡
If you disagree, explore where you disagree and why.
¡
Examine trade-offs across choices.
¡
Everyone works toward making a decision about what’s best for
the Upper Darby School District.
¡
Listen to each other – it’s as important as talking.
17
Your Work at This Forum
¡
¡
¡
To assess some of the
difficult budget choices
facing your school district.
To consider what’s best
for the entire school
district and community.
To advise the Board of
School Directors and
administration about your
priorities and values in
making some of those
difficult budget choices.
18