Superintendent's Preliminary
Recommended Budget
FY2015
May 5, 2014
Strategic Goal #5 – To provide high quality support services delivered on time and within
budget to promote student academic success in the Clayton County Public Schools.
Luvenia Jackson, Interim Superintendent
Ken Thompson, Chief Financial Officer
Lonita Evans, Executive Director, Business Services
FY15 BUDGET PROCESS
STAKEHOLDER INVOLVEMENT
Citizens’ Budget Advisory Committee
• Several public budget meetings were held with employees, parents,
community members, and community advocates.
Principals & Department Heads
• Principals and department heads represented their schools &
departments.
Budget Web Link
• Budget suggestions were submitted via the web link.
County Officials, GaDOE, Legislators
• Meetings with public officials were held to discuss revenue.
2
Five-Year General Fund History
Revenues versus Expenditures
Revenues
Expenditures
Revenue
Over/(Under)
Expenses
FY10
366.0
387.3
(21.3)
FY11
359.2
346.8
12.4
FY12
346.0
337.9
8.1
FY13
341.9
324.0
17.9
FY14
(Projected)
350.3
334.5
15.8
Year
Numbers are in Millions
3
FUND BALANCE HISTORY
80,000,000
70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
FY10
4
FY11
FY12
FY13
FY14
Projected
FY 2015 Projected Revenue Increases
State Revenues:
Net QBE Earnings
Austerity Reduction
$ 6,150,961
$ 9,249,367
$15,400,328
Local Revenues:
Property Taxes
Other Local
5
$ 9,133,145
$ 1,540,000
$10,673,145
Superintendent’s Guidelines for
Review of Improvements
6

Alignment with District’s Strategic Goals, Improvement
Plan, Academic Achievement Plan and AdvancED
External Review.

Begin to restore the tremendous cuts that have had to
be made to both instructional and support
infrastructures in order to increase capacity for
improving student achievement.

Focus on early childhood education and student safety.

Maintain financial viability of the district.
Highlights of
Critical Budgetary Investments
Strategic Goal #1 – Academic Achievement
In an effort to increase academic achievement for all students, the
following enhancements are recommended for FY 15:
Teaching and Learning:
7

Opening of M.E. Stilwell School of Arts
Personnel (24)
$1,180,993
Non-Personnel
$ 143,122

School Staffing to Meet Projected Enrollment Growth
and Student Needs
Personnel (166)
$11,096,468
Highlights of
Critical Budgetary Investments
Strategic Goal #1
Teaching and Learning (continued):

Update and Ensure Instructional Supplies are Aligned
with Standards
Non-Personnel
$1,500,081

Race to the Top Sustainment
Personnel (34)

8
$2,340,176
Re-allocation of Funding from Federal Programs
Personnel (34)
$2,890,291
Highlights of
Critical Budgetary Investments
Strategic Goal #1
Teaching and Learning (continued):
9

Instructional Support Staff to Strengthen Content
Areas, Gifted, CTAE and Student Services
Personnel (12)
$885,117

Staff to Support Instructional Technology
Personnel (7)
$589,673
Highlights of
Critical Budgetary Investments
Strategic Goal #1
Teaching and Learning (continued):

10
System-wide Software Requirements for District
Licensing and to Improve Efficiency and Effectiveness
of School and District Operations
Non-Personnel
$2,059,919
Highlights of
Critical Budgetary Investments
Strategic Goal #2 – Safe, Orderly and Secure Learning
Environment
In an effort to maintain a safe, orderly and secure learning environment
for all students, the following enhancements are recommended for FY 15:
Safety and Security:

Staff to Provide Year-Round Coverage
Personnel (21)
$2,052,282
Non-Personnel
$ 45,475
Transportation:

11
Staff to Manage Expansion of Bus Routes
Personnel (1)
$ 55,925
Highlights of
Critical Budgetary Investments
Strategic Goal #3 – Engagement of All Stakeholders
Strategic Goal #4 – Effective Communications
In an effort to actively engage all stakeholders and to improve
communications both internally and externally , the following
enhancements are recommended for FY 15:
Communications:

12
Staff, Supplies and Equipment to Increase Stakeholder
Understanding of the District Through Multiple Medias
Personnel (3)
$143,893
Non-Personnel
$ 82,657
Highlights of
Critical Budgetary Investments
Strategic Goal #5 – Organizational Processes
In an effort to provide high quality support services to
support academic success, the following enhancements are
recommended for FY 15:
Schools:

Increase Custodians in Elementary Buildings
Personnel (12)
$289,017
Athletics:

13
Staff to Support Athletic Fields
Personnel (1)
$ 35,785
Highlights of
Critical Budgetary Investments
Strategic Goal #5 – Organizational Processes
Business Services:

Staff to Accommodate Business Operations and
Replacement Furniture for Schools
Personnel (2)
$ 129,049
Non-Personnel
$ 205,000
Human Resources:

14
Increases in Employee Benefit Costs to Include
Retirement, Workers’ Compensation and the Affordable
Care Act
Cost
$3,707,627
Highlights of
Critical Budgetary Investments
Strategic Goal #5 – Organizational Processes
Operations:

Increases in Utility Costs and Custodial Equipment for
Schools
Non-Personnel
15
$656,357
Highlights of
Critical Budgetary Investments
Strategic Goal #6 – Highly Qualified and Effective
Staff
In an effort to recruit and retain highly qualified staff, the
following enhancements are recommended for FY 15:
Human Resources:

Software and Contracted Services to Improve the
Recruitment and Hiring of Teachers and Other Staff
Non-Personnel
16
$137,870
Highlights of
Critical Budgetary Investments
Total Investment Recommended for All Goals
Goal
17
Personnel
Non-Personnel
Total
Goal #1
$
18,982,718
$
3,703,122
$
22,685,840
Goal #2
$
2,108,207
$
45,475
$
2,153,682
Goal # 3 & 4 $
143,893
$
82,657
$
226,550
4,161,478
$
861,357
$
5,022,835
Goal #5
$
Goal #6
$
-
$
137,870
$
137,870
Total
$
25,396,296
$
4,830,481
$
30,226,777
PROPOSED BUDGET OPTIONS
Option #1 – Restore 5 Instructional Days - No Pay Raises
$7,579,514
Option #2 – 2% Pay Raise for All Employees - $ 5,690,590
- Restore 3 Instructional Days
$ 4,502,708
$10,193,298
Option #3 – 3% Pay Raise for All Employees - $ 8,409,051
- One-Time 1% Bonus for Those
Employed as of July 1, 2014
$ 2,579,340
$10,988,391
18
Multi-Year Projections
(Unaudited 6/30/13 Fund Balance)
Proposed Budget Option #1- Restoring 5 Days
FY12-13
Actual
19
FY13-14
Projected
Actual
FY14-15
Proposed
Budget
FY15-16
FY16-17
Projections Projections
Beginning Fund
Balance
38,221,707 56,163,007 71,938,361 48,153,891 39,169,421
Revenues
341,919,810 350,321,744 372,231,152 383,031,152 393,831,152
Total Available
Funds
380,141,517 406,484,751 444,169,513 431,185,043 433,000,573
Expenditures
323,978,510 334,546,390 396,015,622 392,015,622 392,015,622
Ending Fund
Balance
56,163,007 71,938,361 48,153,891 39,169,421 40,984,951
Multi-Year Projections
(Unaudited 6/30/13 Fund Balance)
Proposed Budget Option #2 – Restoring 3 Days, 2% Raise
20
FY12-13
Actual
FY13-14
Projected
Actual
FY14-15
Proposed
Budget
Beginning Fund
Balance
38,221,707
56,163,007
71,938,361
Revenues
341,919,810 350,321,744 372,231,152 383,031,152 393,831,152
Total Available
Funds
380,141,517 406,484,751 444,169,513 428,571,259 427,773,005
Expenditures
323,978,510 334,546,390 398,629,406 394,629,406 394,629,406
Ending Fund
Balance
56,163,007
71,938,361
45,540,107
FY15-16
FY16-17
Projections Projections
45,540,107
33,941,853
33,941,853
33,143,599
Multi-Year Projections
(Unaudited 6/30/13 Fund Balance)
Proposed Budget Option #3 - 3% Raise, One-time 1% Bonus
FY12-13
Actual
21
FY13-14
Projected
Actual
FY14-15
Proposed
Budget
FY15-16
FY16-17
Projections Projections
Beginning Fund
Balance
38,221,707 56,163,007 71,938,361 44,745,014 35,051,667
Revenues
341,919,810 350,321,744 372,231,152 383,031,152 393,831,152
Total Available
Funds
380,141,517 406,484,751 444,169,513 427,776,166 428,882,819
Expenditures
323,978,510 334,546,390 399,424,499 392,724,499 392,724,499
Ending Fund
Balance
56,163,007 71,938,361 44,745,014 35,051,667 36,158,320
Superintendent’s Recommendation
Proposed Budget Option #3
Beginning Balance
(07/01/14)
71,938,361
Revenues
372,231,152
Expenditures
399,424,499
Ending Fund Balance
(06/30/15)
44,745,014
Approve FY2015 Budget with a 3% across the board pay
increase for all employees and a one-time 1% bonus for
those employed as of July 1, 2014. This equals a 4% salary
increase for the 2014-15 school year.
22
Rationale for Recommendation
Most
strategic use of available funds
Recruit
and retain quality teachers
Increase
competiveness with surrounding districts
Research
shows that quality teachers have the
greatest impact on learning.
Add
instructional days in future budgets as funds
materialize
23
FY2015 Preliminary Budget Book
Account
code structure & definition
Budget
summary report
Sample
departmental budget sheet with budget key
FY2015
projected revenue
Salary
and operational budgets for every school and
department
Total
24
expenditures for all budgets
Remaining Budget Timeline
 May
5th
- Board Meeting – Board will have opportunity to ask
budgetary questions
 May
6th
- Public Hearing (Proposed Budget) – 6:00 p.m.
 May
13th
- Public Hearing (Proposed Budget) – 6:00 p.m.
 May
19th
- Board Adopts Tentative Budget
 June
2nd
- Public Hearings (Teacher Salaries) – 10:30 a.m. & 5:00 p.m.
 June
2nd
- Public Hearings (Budget) – 11:00 a.m. & 5:30 p.m.
 June
23rd
- Board Adopts Final 2014 - 2015 Budget and Tentative
Millage Rate
 July
25
10th
- Board Adopts Millage Rate
26