fulton county schools fy10 budget blue book information
TRANSCRIPT
Fulton County SchoolsFY10 Budget
“Blue Book” Information
FY2010 HIGH LEVEL PRELIMINARY COMBINED BUDGETS (*)
The proposed total combined budget for FY2010 (all funds except Capital Programs) is approximately $963.2M representing a decrease of 1.5% from last year total
as shown below:
Dollar
Funds Comprising the FY2009 FY2010 Change Percentage
Total Budget (In Millions) (In Millions) (In Millions) of Change Reference (**)
General Fund (***) $ 839.1 $ 845.3 $ 6.2 0.7% Blue Book
Special Revenue Fund 53.9 51.1 (2.8) (5.2)% Red Book
Debt Service Fund 42.1 24.5 (17.6) (41.8)% Red Book
School Nutrition Service Fund 43.1 42.3 (0.8) (1.9)% Red Book
Total (*) $ 978.2 $ 963.2 $ (15.0) (1.5)%
(*) The combined budget figures are presented here as a “memorandum only”. While for informational purposes only, this combined statement
shows total budget amounts for all funds. Since this statement presents mixed types of funds, data presented here is not comparable to a
consolidation because inter-fund eliminations have not been made.
(**) Additional information related to each of these funds can be found in the Red Book or Blue Book or monthly financial reports to the Board.
(***) Since the Blue Book includes only General Fund, all of the remaining pages and sections of this Blue Book will relate only to the FY2010
General Fund estimated expenditures and forecasted revenues.
(****) Capital Projects will be added prior to final adoption once revised cash flows are approved.
1.14
All Funds
Local TaxesState SourcesAll Other
Local TaxesState SourcesAll Other
100%
Local Taxes61.6%
State Sources36.2%
All Other2.2%
FY09 Revised Revenue Summary Where does the money come from?
Local Taxes66.0%
State Sources32.4%
All Other1.6%
FY10 Proposed Revenue Summary (*)Where does the money come from?
*Estimates are preliminary.
1.18
Revenue
I. Tax Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010
A. Property Taxes 466,701,533 514,789,664 31,737,841 10,195,328 498,439,374 524,984,992
B. Motor Vehicle Taxes 25,840,023 25,000,000 25,840,023 25,000,000
C. Railroad Car Taxes 100,000 100,000 100,000 100,000
D. Intangible Taxes 6,205,024 6,500,000 6,205,024 6,500,000
E. Real Estate Transfer Taxes 1,922,889 1,750,000 1,922,889 1,750,000
F. Sales Taxes - -
G. Other Taxes - -
H. Transfer-In - -
I. SPLOST - -
- -
- -
- -
Sub-Total 500,769,469 548,139,664 31,737,841 10,195,328 - - - - - - 532,507,310 558,334,992
Summary
Revenue SummaryFulton County School System
FY2010 Proposed Budgetfor April 14, 2009
Capital Projects FundGeneral Fund Debt Service Fund Special Revenue Fund School Nutrition Fund
1.19
Revenue
II. Other Local Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010
A. Virtual Campus E-Commerce Tuition 84,545 50,000 84,545 50,000
B. Out of District Tuition 553,840 931,000 553,840 931,000
C. Regular Program Tuition 50,000 50,000 50,000 50,000
D. Staff Development Workshop Tuition 22,475 22,475 22,475 22,475
E. Summer School Tuition 514,897 514,897 514,897 514,897
F. Rental- After School Program 845,000 725,000 845,000 725,000
G. Other Local Facilities Rental 150,000 150,000 150,000 150,000
H. Sales/SVC to Other LUA 960,000 960,000 960,000 960,000
I. Other Local Miscellaneous 720,000 400,000 720,000 400,000
J. Other Local Insurance & Other Loss 90,000 90,000 90,000 90,000
K. Field Trips 750,000 200,000 750,000 200,000
L. Sale of Equipment Including Buses 40,000 - 40,000 -
M. Lease for Commun Network Facilities 824,000 600,000 824,000 600,000
N. Donations/Contribution 178,000 100,000 178,000 100,000
O. Salary Reimbursements 908,200 750,000 908,200 750,000
P. Federal Indirect Reimbursement 497,653 497,653 497,653 497,653
Q. E-Rate Program Reimbursement 1,200,200 1,650,000 1,200,200 1,650,000
R. Transp. Reimbursement - Charter Schools - -
S. Other Sources 230,000 230,000 230,000 230,000
T. Interest 8,743,199 2,900,000 302,912 205,000 265,000 75,000 9,311,111 3,180,000
U. Sale of Breakfast/Lunch 6,453,848 9,663,631 6,453,848 9,663,631
V. Non-Reimbursable Sales 9,021,457 9,513,150 9,021,457 9,513,150
W. BROAD Residency Grant 43,212 115,159 43,212 115,159
X. Bus Driver Road-e-o 2,500 5,000 2,500 5,000
Y. Georgia Council for the Arts 6,571 6,571 6,571 6,571
Z. Michigan State Univ. & FCSS Partnership 141,100 141,100 141,100 141,100
AA. ARCH Educational Network 216,888 216,888 -
BB. Sale of Equipment Excluding Buses 25,000 - 25,000
- -
- -
Sub-Total 17,362,009 10,846,025 302,912 205,000 410,271 267,830 15,740,305 19,251,781 - - 33,815,497 30,570,636
Summary
Revenue SummaryFulton County School System
FY2010 Proposed Budgetfor April 14, 2009
Capital Projects FundGeneral Fund Debt Service Fund Special Revenue Fund School Nutrition Fund
1.20
Revenue
III. State Revenue 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010
A. FTE Earnings 445,684,469 437,198,815 445,684,469 437,198,815
B. Local Fair Share (5 Mills) (148,954,055) (148,484,365) (148,954,055) (148,484,365)
C. Transportation 5,241,621 5,006,249 5,241,621 5,006,249
D. Graduation Coach 1,384,644 - 1,384,644 -
E. Austerity Reduction (12,480,965) (23,001,584) (12,480,965) (23,001,584)
F. Bus Replacement 993,751 993,751 993,751 993,751
- -
QBE Sub-Total 291,869,465 271,712,866 291,869,465 271,712,866
- -
- -
G. State of Georgia- DOE Grants - -
H. Funds from Other State Agencies 41,194 41,194 -
I. State of GA Supervising Tchrs Supp. 13,000 13,000 13,000 13,000
J. Medicare Reimbursement 33,625 -
K. Ace Medicaid Recovery 600,000 -
L. Meals Reimbursement 1,252,697 1,324,512 1,252,697 1,324,512
M. Childcare/Parenting Program - -
N. DHR - Youth Initiative 63,722 50,000 63,722 50,000
O. Virtual Schools State Grant 3,075 8,425 3,075 8,425
P. Charter Schools 72,307 332,307 72,307 332,307
Q. Career Technology 683,364 1,180,946 683,364 1,180,946
R. State Capital Outlay - -
S. Pre-Kindergarten Program 7,372,845 7,118,907 7,372,845 7,118,907
X. Bus Driver Road-e-o 1,341,196 1,592,582 1,341,196 1,592,582
U. Special Education Grant: Residential - -
V. Local Assistance - GADCA 25,000 25,000 -
W. Homestead Credit - - -
W. Svcs/Tuition for Multi-handicapped 182,541 182,541 182,541 182,541
Sub-Total 294,839,767 275,022,667 - - 7,461,567 7,168,907 1,252,697 1,324,512 - - 302,920,406 283,516,086
Summary
Revenue SummaryFulton County School System
FY2010 Proposed Budgetfor April 14, 2009
Capital Projects FundGeneral Fund Debt Service Fund Special Revenue Fund School Nutrition Fund
1.21
1.22
Revenue
IV. Federal 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010 2009 2010
A. JROTC 663,779 663,779 663,779 663,779
B. Meals Reimbursement 17,829,432 20,096,387 17,829,432 20,096,387
C. Title I 11,977,544 17,296,733 11,977,544 17,296,733
D. Schoolwide School Program 8,032,146 8,032,146 -
D. Title II 1,374,097 3,095,830 1,374,097 3,095,830
E. Title III 1,091,970 1,097,620 1,091,970 1,097,620
F. Title IV 277,676 287,676 277,676 287,676
G. Title V 6,389 6,389 6,389 6,389
H. Title VI 16,844,104 16,945,430 16,844,104 16,945,430
I. Beat The Traffic 183,703 95,503 183,703 95,503
J. Education for Homeless Children 56,228 45,961 56,228 45,961
K. Learn and Serve America 20,000 17,000 20,000 17,000
L. Professional Development Schools 54,999 54,999 54,999 54,999
M. Safety Street Georgia 56,390 56,390 56,390 56,390
N. Smaller Learning Communities 1,389,574 958,406 1,389,574 958,406
O. Students Against Destructive Decisions 27,800 27,800 27,800 27,800
P. Teaching American History 327,854 321,707 327,854 321,707
Q. Career Technology 714,420 714,420 714,420 714,420
R. Charter School Implementation 800,000 670,100 800,000 670,100
S. Value Commod Recd (USDA) 1,466,192 1,593,078 1,466,192 1,593,078
T. Physical Eduction Program (PEP) 247,950 247,950 -
U. Stimulus 12,817,587 - 12,817,587
Sub-Total 663,779 13,481,366 0 0 43,482,843 41,691,963 19,295,624 21,689,465 0 0 63,442,246 76,862,794
X. Bus Driver Road-e-o
TOTAL REVENUES (I - V) 813,635,024 847,489,722 32,040,753 10,400,328 51,354,681 49,128,700 36,288,626 42,265,758 0 0 933,319,084 949,284,509
TRANSERS IN 18,051,177 18,354,089 2,146,338 2,000,322 20,197,515 20,354,412
BEGINNING FUND BALANCE 109,042,100 83,565,164 16,862,178 24,827,370 32,121 7,697,934 859,604 133,602,212 109,284,260
TOTAL FUNDS AVAILABLE 922,677,124 931,054,886 66,954,108 53,581,788 53,501,018 51,161,144 43,986,560 43,125,362 0 0 1,087,118,810 1,078,923,180
PROJECTED EXPENDITURES 825,611,960 829,638,867 24,126,737 24,578,269 53,468,897 51,128,977 43,126,956 42,265,738 946,334,550 947,611,850
TRANSFERS OUT 13,500,000 15,760,322 18,000,000 0 31,500,000 15,760,322
PROJECTED ENDING FUND BALANCE 83,565,164 85,655,698 24,827,370 29,003,519 32,121 32,167 859,604 859,624 109,284,260 115,551,008
TOTAL EXPENDITURES & ENDING FB 922,677,124 931,054,886 66,954,108 53,581,788 53,501,018 51,161,144 43,986,560 43,125,362 0 0 1,087,118,810 1,078,923,180
-
Notes:Since the Blue Book includes only General Fund, all of the remaining pages and section of this Blue Book will relate only to the FY2010 General Fund
estimated expenditures and forecasted revenues.
Preliminary draft subject to change.
Capital Projects will be added prior to final adoption once revised cash flows are approved.
Summary
Revenue SummaryFulton County School System
FY2010 Proposed Budgetfor April 14, 2009
Capital Projects FundGeneral Fund Debt Service Fund Special Revenue Fund School Nutrition Fund
Funds Comprising FY2010 Preliminary Tentative Budget
87.76%
5.31%
4.39%
2.54%
Special Revenue Fund
General Fund
School Nutrition Service Fund
Debt ServiceFund
2.3
Local Revenue 62.0%
State Revenue29.9%
Federal Revenue8.1%
Where Does Fulton County School's Funding (All Funds) Come From?
2.4
REVENUE ASSUMPTIONS
- Growth in the digest is expected to be minimal. Any reassessments that are included are assumed to be offset by millage rollback associated
with that amount. Revenue for 2010 includes prior year (back taxes) higher than usual and are reflective of anticipated billings once the current
year digest is certified and the appeal level falls below the 3% threshold.
- .75 Mill is assumed to be “moved” from debt service to M&O providing approximately $21 million in revenue for the General Fu nd. The total
millage rate will remain the same for the General and Debt Service Funds combines.
- Interest rates remain at the current level for FY2010.
- State QBE revenue will include anticipated growth in enrollment of approximately 2,000 students. Five-mill share will not grow because of the state
law that requires an 80/20 split state wide. Fulton benefits in FY2010 from this law. The significant decrease in state funding means that the five mill
share will not grow as it would in a year when funding was not impacted by the significant austerity reductions.
- State austerity reductions will grow to approximately $23 million, a direct reduction of QBE earnings.
- Gift card funds that would normally be distributed directly from the state to the teachers are included in net QBE earnings. The cards will not
be distributed ($461,000).
- Graduation coach grants are included in net QBE Earnings ($2 million)
- Nursing grant is eliminated ($1.4 million).
- Interest rates are assumed to remain at current levels
- General Fund includes approximately $12.8 million of Federal Stimulus funds authorized under the American Recovery and Reinvestment Act of 2009
2.5
EXPENDITURE ASSUMPTIONS
Estimated cost assumes the following:
- Continue with cuts put in place during FY09:
o Freeze central office vacancies
o Limit overtime only to critical or emergency needs
o Scale back courier delivery
o Limit field trips
- Across the Board cuts to all department budgets including reduction of out-of-system $ 284,000
travel, software, and registration amounts
- All central 240 staff will see a work day reduction including equivalent $ 852,681
amount reduction to the Superintendent’s contract
- Fund utilities and other “fixed costs” associated with opening 5 new schools $10,000,000
- Fund positions for approximately 2,000 students at revised class size $ 5,000,000
- Increase class size at K-8 by 1 student and by 2 at 9-12 $10,800,000
- Reduction of General Music, Art, and PE at elementary based on new class size $ 1,742,000
- Eliminate .50 undistributed positions funded in FY2009 $ 3,200,000
- Increase square footage from 23,000 to 25,000 for custodial allocations $ 2,014,000
- Do not restore instructional reserve $ 3,200,000
- Eliminate Connected Academy $ 375,000
- No step increases for any employee (employees eligible for step increases will receive a step
in service but will remain at the same FY09 salary)
- Fund growth in special education with federal stimulus money
- Continue delay of K-8 language arts/ reading textbook adoption $ 796,176
- Eliminate “hold harmless” for EIP – allot only if earned – 14 positions $ 980,000
- All employees will experience a reduction in work days except classroom $ 8,426,925
teachers, media specialists, school based 10-month PAs, school technology
specialists and food service managers (currently all 190 day)
- Teachers retirement percentage increase as required by state $ 3,200,000
- Dental premiums will increase for employee by $15 per month $ 2,000,000
2.6
EXPENDITURE ASSUMPTIONS (Continued)
- Decrease substitute pay by 10% $ 1,000,000
- Reduce local funding share for Pre-k resource coordinators (two-year phase in) $ 200,000
- Eliminate any local funding for National Board Certification supplement TBD
- Eliminate Social Security on subs and part time by implementing social $ 1,000,000
security alternative plan that is employee contribution only
- Elimination of the attendance incentive pay $ 48,000
- Decrease per pupil allotment to schools from $111.88 to $90 $ 1,969,200
- Revise charter school funding $ 2,500,000
- Nurses/clinic workers will be locally funded if state funds are removed $ 1,400,000
- Elimination of 11.0 central office positions $ 1,025,643
- Reduction to Professional Learning $ 1,414,240
- Reduction to Maintenance (painting, etc.) $ 1,549,977
- Reduction to media materials for new schools $ 165,500
- Cost to the district for middle school graduation coaches not funded by the state in FY2010 $ 633,422
FUND BALANCE ASSUMPTION
- The budget will be built with the goal of having no less than 1.2 months of operating expense as a
budgeted ending fund balance in reserve
2.7
1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009(*)
State QBE Tax (**) 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000 5.000
Maintenance & Operations 14.260 14.260 14.860 14.350 13.260 13.460 12.758 12.315 12.825 12.825 11.904 11.403 12.152 Subtotal 19.260 19.260 19.860 19.350 18.260 18.460 17.758 17.315 17.825 17.825 16.904 16.403 17.152Debt Service (***) 1.500 1.500 0.900 0.800 0.760 0.310 0.298 0.291 0.282 0.282 1.187 1.099 0.350
20.760 20.760 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.502 17.502
****
* Draft for planning and budgeting purposes only.
** 5 Equivalent Mills Local Fair Share (LFS), also known as "Local Five Mills".
*** Starting in 1997 tax year, Debt Service millage rate was reduced one-half mill using Special Purpose LocalOption Sales Tax (SPLOST I) revenues as approved by the voters on March 18, 1997. Then from 1999up to the current year, the Board decreased the debt service millage rate almost every year.
**** Tax year 2009 is a preliminary estimate - subject to change, pending Board adoption.
Total Millage Levied
(Required)
Summary of Millage Rate History (by Tax Year)
3.2
3.3
Property Tax Challenges:Total Millage Rate Summary
Tax Year 2002 2003 2004 2005 2006 2007 2008 2009
Fiscal Year
(2002-2003) (2003-2004) (2004-2005) (2005-2006) (2006-2007) (2007-2008) (2008-2009) (2009-2010)
Total Millage:
18.770 18.056 17.606 18.107 18.107 18.091 17.502 17.502
Change: -0.250 -0.714 -0.450 0.501 0.000 -0.016 -0. 589 0.000
FULTON COUNTY SCHOOLSTotal Millage Rate Comparisons
10
15
20
25
DeKalb 22.480 22.230 21.980 21.980 22.980 22.980 22.980 22.980 22.900 22.900 $25.0M
Gwinnett 19.750 19.170 20.420 20.300 20.300 20.300 20.550 20.550 20.550 20.550 $29.9M
Cobb 19.050 19.050 20.050 19.900 19.900 19.900 19.900 19.000 18.900 18.900 $25.0M
Fulton 20.760 20.150 19.020 18.770 18.056 17.606 18.107 18.107 18.091 17.520 $29.5M
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 Approx.
Value of 1 Mill
3.4
Tax Total Applicable & Total(Calendar) Property Other % Reassessments Real Growth Reassessments %
Year Gross Amount Exemptions Exemption & Real Growth Total Growth2003 23,115,027 1,262,051 5.46% 837,588 668,999 1,506,587 7.0%
56% 44% 1,506,587 7.0%
2004 24,202,240 1,251,920 5.17% 572,465 514,748 1,087,213 4.7%53% 47% 1,087,213 4.7%
2005 25,346,768 1,260,677 4.97% 737,176 407,352 1,144,528 4.7%64% 36% 1,144,528 4.7%
2006 27,552,684 1,352,566 4.91% 454,651 1,751,265 2,205,916 8.7%21% 79% 2,205,916 8.7%
2007 30,534,604 1,396,004 4.57% 1,554,929 1,426,991 2,981,920 10.8%52% 48% 2,981,920 10.8%
2008 * 33,282,718 1,535,604 4.61% 1,679,323 1,068,791 2,748,115 9.0%61% 39% 2,748,115 9.0%
(*) 2008 represents original information from last year. No reassessments or growth numbers are currently availablefor 2009. The 2008 digest will not be finalized until late April. We will update once the digest is certified by the Department of Revenue.
FULTON COUNTY SCHOOL SYSTEM
DIGEST HISTORY
3.5
0
0.1
0.2
0.3
0.4
0.5
0.6
0.7
0.8
0.9
2003 2004 2005 2006 2007 2008
56%53%
64%
21%
52%
61%
44%47%
36%
79%
48%
39%
Property Tax Digest History And TrendReassessments vs. Real Growth
Reassessments Real Growth
(*) 2008 represents original information f rom last year. No reassessments or growth numbers are currently available for 2009. The 2008 digest will not be f inalized until late April. We will update once the digest is certif ied by the Department of Revenue.
3.6
$369,292
$250,979
$287,493
$220,208
$488,016
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
Analysis Of Average Digest (Gross Value) Per Student
3.7
$351,878
$220,522
$236,321
$200,680
$485,705
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
Analysis Of The Average Digest (Net Value) Per Student
3.8
$351
$221$236
$201
$486
$0
$100
$200
$300
$400
$500
$600
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
Analysis Of Value Of 1 Mill (Est.) Per Student
3.9
69%
58%56%
50%
80%
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
Fulton County Dekalb County Cobb County Gwinnett County Atlanta Public Schools
Percentage Of Local Contribution Comparison
3.13
60,000
65,000
70,000
75,000
80,000
85,000
90,000
95,000
100,000
105,000
110,000
67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
2.4%
2.4%
1.8%
1.5%2.3%
2.4%3.4%
6.8%
3.8%
2.7%
2.5%
1.6%
1.8%
Student Enrollment Growth and
Impact on Five-Year Budget Forecast
3.16
FY2000 FY2001 FY2002 FY2003 FY2004 FY2005 FY2006 FY2007 FY2008 FY2009 FY2010 FY2011 FY2012 FY2013
Enrollment 67,097 68,707 69,709 71,290 73,036 75,533 80,659 83,721 85,998 88,026 90,183 91,610 93,232 94,903
FTE 64,837 67,659 68,689 70,362 72,142 74,756 79,197 83,111 85,526 87,429 89,352 90,782 92,416 94,080
55,000
60,000
65,000
70,000
75,000
80,000
85,000
90,000
95,000
100,000
Enrollment FTE
Comparison Between FTE Student Enrollment Gap
3.18
QBE QBE Formula % Of Districts Local Fair Share Gross Earning Local Fair Share Sales Ratio
Fulton County 148,954,056 424,604,464 35.08% 36.77DeKalb County 120,065,611 504,281,023 23.81% 36.47Cobb County 139,200,389 560,011,655 24.86% 38.45Gwinnett County 150,912,106 832,727,767 18.12% 37.90Atlanta Public Schools 119,218,571 256,176,461 46.54% 36.77State Average 1,689,780,604 9,155,835,062 18.46%
Revenue Comparison
Metro-Atlanta Schools Districts Using FY09 Midterm Earnings (QBE)
3.20
Fulton County Schools State Austerity Reductions
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
FY03 $6,100,110
FY04 $12,824,008
FY05 $15,059,439
FY06 $15,059,303
FY07 $8,124,205
FY08 $6,939,915
FY09 $16,153,693
FY10 Est. $23,001,584
$103,262,257
3.21
FY98FY99FY00FY01FY02FY03FY04FY05FY06FY07
FY08FY09FY10 est.
Local Fair Share Tax History
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
FY88 $ 28,691,111FY89 $ 34,100,929FY90 $ 38,098,333FY91 $ 41,951,163FY92 $ 47,897,000FY93 $ 47,864,544FY94 $ 47,995,662FY95 $ 53,790,440FY96 $ 54,000,000FY97 $ 53,264,900FY98 $ 55,050,097FY99 $ 68,902,433FY00 $ 72,639,716FY01 $ 80,676,953FY02 $ 91,814,395FY03 $103,502,568FY04 $114,109,045FY05 $114,856,875FY06 $119,837,263FY07 $130,068,762FY08 $137,142,161FY09 $148,954,056FY10 $148,484,365
3.23
$101
.9
$107
.4
$112
.4
$120
.1
$121
.6
$130
.6
$139
.0 $151
.0
$96.
0
$105
.5
$108
.6
$119
.2
0
20
40
60
80
100
120
140
160
FY2006 FY2007 FY2008 FY2009
Fulton County Schools Local Fair Share Comparisons
(Amounts Expressed In Millions)
Fulton County DeKalb County Cobb County Gwinnett County Atlanta Public Schools
3.24
0.00%
10.00%
20.00%
30.00%
40.00%
50.00%
Fulton DeKalb Cobb Gwinnett Atlanta Public Schools State Average
35.08%
23.81%24.86%
18.12%
46.54%
18.46%
Local Fair Share AnalysisMetro-Atlanta Schools Districts
3.25
0
1,000
2,000
3,000
4,000
5,000
Fulton Atlanta DeKalb Cobb Gwinnett
$2,974
$2,736
$3,795 $3,884 $4,245
Analysis Of Average QBE Earning (Net) Per Student
3.26
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Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Gw
inne
tt
Ful
ton
Ful
ton
Ful
ton
Ful
ton
Ful
ton
Ful
ton
34.50
35.00
35.50
36.00
36.50
37.00
37.50
38.00
38.50
39.00
39.50
2002 2003 2004 2005 2006 2007
Sales Ratio Study Property Tax Assessment Level Comparison
3.27
FY09 and FY10 Class Size Comparison
General Ed.
Grade Level
FY2009
State Max. Per
Individual Class
FY2010 Proposed
State Max. Per
Individual Class
FY2009 FCSS
Max. Per
Individual Class
FY2010 FCSS
Proposed Max.
Per Individual Class
Kindergarten
With IP
20 22 19 20
Grade 1
Grade 2
Grade 3
21
21
21
23
23
23
20
20
20
21
21
21
Grade 4
Grade 5
28
28
30
30
27
27
28
28
Grades 6-8 (Includes IDT
+ Connect.)
28 30 27 28
Grades 9-12 32 32 27 29
4.1
Where does the money go?
Preliminary Budgetby Major Categories of Expenditures
85%
15%
Non-Personnel
Personnel
FY2009
85%
15%Non-Personnel
Personnel
FY2010
6.1
Expenditures Summary by Function
(*) The percentage breakdown of expenditures by function for Instructional Services is as follow: Fct. 1000 - Instruction, 64.2%; Fct. 2100 - Pupil Services, 3.8%; Fct. 2210 - Improvement of Instructional Services, 2.2%, and Fct. 2220 - Educational Media Services, 1.6%.
Note: Figures are rounded up to the tenth decimal place.
Direct Instruction71.8%
$605,964,212
Maintenance & Operation of Plant Services
9.1%$76,702,831
Student Transportation Services
5.4%$45,739,251
School Administration
6.3%$53,286,170
Support Services -Central1.7%
$14,059,378
Transfers to Other Funds1.7%
$15,500,322
Administration2.3%
$18,967,997
Other Support Svcs1.7%
$15,179,028
Total Proposed Expenditures: $845,399,189
Where does the money go?
6.2
FY2010 PRELIMINARY BUDGET BY FUNCTION
% of % ofDescription FY09 Budget Total Budget FY10 Budget Total Budget
Instruction 557,269,734$ 65.0% 542,880,434$ 64.2%
Pupil Services 29,747,688 3.5% 31,709,437 3.8%
Improvement of Instruction 20,022,702 2.3% 18,177,755 2.2%
Educational Media Services 14,134,014 1.6% 13,196,586 1.6%
General Administration 1,261,293 0.1% 2,466,384 0.3%
School Administration 51,959,224 6.1% 53,286,170 6.3%
Support Services - Business 13,486,328 1.6% 16,501,613 2.0%
Maintenance and Operation of Plant Services 72,243,898 8.4% 76,702,831 9.1%
Student Transportation Service 46,465,610 5.4% 45,739,251 5.4%
Support Services - Central 15,194,836 1.8% 14,059,378 1.7%
Other Support Services 14,861,523 1.7% 15,179,028 1.7%
Transfers to Other Funds 20,741,451 2.4% 15,500,322 1.7%
Total 857,388,301$ 100.0% 845,399,189$ 100.0%
6.3
AS of April 2009
Mid year presented
Actual Original Revised Amendments in Revised as of April Projected FY2010
FY08 Budget FY09 Budget FY09 April FY2009 3/10/2009
(I) Beginning Fund BalanceBeginning Fund Balance 133,003,575$ 106,213,728$ 106,213,728$ 5,642,197$ 111,855,925 83,565,164$
(II) RevenuesNet Tax Revenue 495,772,425$ 536,613,563$ 500,769,469$ 0 500,769,469$ 548,139,664
State Homestead Credit 11,475,000 11,475,000$
State 277,408,332$ 302,748,950$ 294,839,767$ (30,580,904) 264,258,863$ 275,022,667
Other Local 20,499,665$ 17,362,009$ 17,362,009$ (5,401,921) 11,960,088$ 10,846,025$ Federal (JROTC & FEMA) 472,971$ 663,779$ 663,779$ 0 663,779$ 13,481,366$ Total 794,153,393$ 857,388,301$ 813,635,024$ (24,507,825) 789,127,199$ 847,489,722$
(III) ExpendituresPersonnel & Non-Personnel Cost 782,454,574$ 843,888,301$ 843,888,301$ (21,694,000) 822,194,301 829,638,867
Special Transfer 38,488,666$ 13,500,000$ 13,500,000$ 13,500,000 15,760,322
Midyear Budget Cuts (21,000,000)$ (21,000,000)
Midyear Budget Adjustments 2,723,659$ 2,723,659
820,943,240$ 857,388,301$ 839,111,960$ (21,694,000) 817,417,960 845,399,189
(IV) Difference Between Budget Revenues And Expenditures (II - III = IV)
(26,789,847)$ -$ (25,476,936)$ (28,290,761)$ 2,090,533$
(V) Ending Fund Balance (I + IV = V)Total Ending Fund Balance 106,213,728$ 106,213,728$ 80,736,792$ 83,565,164$ 85,655,697$
Adjusted Ending Fund Balance (*) 106,213,728$ 106,213,728$ 80,736,792$ 83,565,164$ 85,655,697$
Fund Balance in Months 1.21 months 1.22 months
(*) Unaudited
Student Enrollment (*) 85,998 88,299 90,183 Average Cost Per Student 9,546$ 9,710$ 9,374$
Note:
FY08 and FY09 student enrollment are based on October count.
Preliminary EstimatesAnd Potential Impact
FULTON COUNTY SCHOOLSPreliminary Review of Fiscal Year 2009-2010 Master Budget (Early Estimates - Subject To Change)
6.4
Graduation
Rate
Fulton County $8,288 $8,558 $8,663 $8,745 $8,919 $9,746 $9,710 1593 83.80%DeKalb County $8,018 $7,827 $7,914 $7,994 $8,228 $8,996 $8,962 1338 75.30%Cobb County $7,193 $7,335 $7,239 $7,382 $8,213 $8,816 $8,883 1523 84.20%
Gwinnett County $7,048 $6,886 $7,216 $7,398 $7,834 $8,338 $8,408 1521 79.10%Atlanta Public
Schools $10,962 $11,116 $11,216 $11,881 $12,762 $13,710 $13,493 1300 71.70%
Wake County, NC $6,578 $6,396 $6,772 $6,709 $7,204 $7,747 $8,470 1562 82.60%What-If Average** $7,420 $7,349 $7,456 $7,591 $8,092 $8,717 $8,751 1,461 79.53%
Sources: Georgia DOE Expenditure Report For FY03 – FY08 (include all funds except: Debt Service; Capital Projects; Internal Service; and
Trust and Agency Funds).
*FY09 figures are estimates based on the Districts' original budgets (General Fund Only).
** What-If Scenario Average is an average of: Cobb, Gwinnett, and Dekalb.
Districts
COST PER STUDENT
FY07 FY08 FY09 Est. SAT ScoreFY03 FY04 FY05 FY06
7.1
5,000
7,000
9,000
11,000
13,000
15,000
FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.
Cost Per Student Analysis
Atlanta City Schools Fulton County DeKalb County Cobb County Gwinnett County Wake County
7.2
High +
Red Zone Yellow Zone
No
Goal
Yes
Orange Zone Green Zone
Low -
Low - High +
Effi
cien
cy /
Inpu
t (C
ost)
Use
of R
esou
rces
Effectiveness / Outcome
Performance Results
Explanation Of Efficiency and Effectiveness Matrix
Consulting Group Performance Matrix), McKinsey Strategic Matrix, and Sorbonne-Paris Analysis Tools
7.3
Explanation Of Efficiency and Effectiveness Matrix
Consulting Group Performance Matrix), McKinsey Strategic Matrix, and Sorbonne-Paris Analysis Tools
Zones:
Green Zone: High performance (high output), low costs (low input) - this is the ideal situation, because these organizations are performing at the highest level with minimal input (making the best use of resources). Therefore, they are being efficient (less use of resources) and, at the same time, very effective (high performance results). Because of environmental change and several factors impacting organizations (SWOT Analysis),the highest performing organizations in the Green Zone maintain their relevance over time by finding proactive ways to move themselvesdownward and to the far right on the matrix (making the best use of resources and increasing performance).
Red Zone: Low performance (low output), high costs (high input) - this is not the ideal situation, because these organizations are performing at the lowest level with high input (not making the best use of resources). Therefore, they are not being efficient (more use of resources) and, at the same time, not effective (low performance results).
Yellow Zone: High performance (high output), high costs (high input).
Orange Zone: Low performance (low output), low costs (low input).
7.4
Cost & Result Analysis - Graduation Rate For The Comparison Districts
Fulton CountyDeKalb County
Cobb CountyGwinnett County
Wake County, NC
Atlanta City Schools
2,600
5,600
8,600
11,600
14,600
50% 55% 60% 65% 70% 75% 80% 85% 90% 95% 100%
Green Zone
Red Zone
Orange Zone
Yellow Zone
Graduation Rates
7.5
Cost & Result Analysis - SAT For The Comparison Districts
Fulton County
DeKalb County Cobb County
Gwinnett County
Wake County
Atlanta City Schools
$2,600
$5,600
$8,600
$11,600
$14,600
1200 1300 1400 1500 1600 1700 1800
SAT Scores
Effectiveness (Outcome)
HighLow
Effi
cien
cy (I
nput
)
Cos
t Per
Stu
dent
Yellow Zone
Green Zone
Red Zone
Orange Zone
7.6
Function Description Fulton DeKalb Cobb Gwinnett Atlanta
1000 Instruction 6,311$ 5,923$ 6,416$ 5,819$ 8,139$
2100 Pupil Services 337 447 (**) 173 181 459
2210 Improvement of Instruction 227 263 145 83
2220 Educational Media Services 160 181 138 131 228
2300 General Administration 14 107 71 17 191
2400 School Administration 588 704 501 487 719
2500 Support Services - Business 153 51 190 1,137
2600 Maintenance and Operation of Plant Services 818 786 586 515 1,399
2700 Student Transportation Service 526 503 457 533 362
2800 Support Services - Central 172 251 163 258 776
2900 Other Support Services 168 1
4000 Facility Planning/Construction 49 0 0.5
5000 Transfers to Other Funds 235 11 49 124.8
5100 Debt Service 14 6.5Total 9,710$ 8,962$ 8,883$ 8,408$ 13,493$
Notes:
(*) The information is based on the Districts' FY2009 Original Budgets
(**) Pupil Services and Improvement of Instruction are reported together under Pupil Services.
Cost Per Student Comparison Of Metro-Atlanta School Districts By Function (*)
7.7
A B C D=B-C E=D/BFY2009 Cost Per QBE Per Local % of LocalDistrict Student Student Funding FundingFulton County 9,710 2,970 6,740 69%Atlanta Public Schools 13,493 2,736 10,757 80%DeKalb County 8,962 3,795 5,166 58%Cobb County 8,883 3,884 4,998 56%Gwinnett County 8,408 4,245 4,162 50%
STATE vs LOCAL FUNDING
7.8
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
Atlanta City Schools Fulton County DeKalb County Cobb County Gwinnett County Wake County
$13,493
$9,710$8,962
$8,883$8,408 $8,470
FY09 Est. Cost Per Student Comparison
7.9
-
2,000
4,000
6,000
8,000
10,000
12,000
14,000
16,000
FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est.
Cost Per Student ComparisonFY03 - FY09
Atlanta City Schools Fulton County DeKalb County Cobb County Gwinnett County Wake County
7.10