Developing and Implementing A Balanced Scorecard

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					FY2009 Budget
                       Significant Challenges

Revenue Constraints
       • Austerity Reductions (7 Years)
       • Millage Rate (20 mill cap)
       • Local 5 Mill Share
       • Transportation Funding
       • Technology Funding

Expenditure Constraints
       • State Mandated Class Sizes
       • 2.5% State Salary Increase
       • Employer Contributions for Benefits
       • Limited Control Type Expenditures
       • Growth . . . 2 New Schools
       • Labor Intensive General Fund Budget
          State Austerity Reductions



$30,000,000
                    FY09, $2,189,321
$25,000,000         FY08, $3,243,614

                    FY07, $3,666,470
$20,000,000
                    FY06, $5,765,643
$15,000,000

$10,000,000         FY05, $5,765,695



 $5,000,000         FY04, $4,884,991

                    FY03, $2,262,578
        $0
                 Total: $27,778,312
              Tax Millage Analysis

YEAR       MAINTENANCE    BOND        TOTAL
          AND OPERATION
1994-95       17.00       4.50        21.50
1995-96       17.00       4.50        21.50
1996-97       17.50       4.00        21.50
1997-98       17.50       4.00        21.50
1998-99       17.50       4.00        21.50
1999-00       17.50       4.00        21.50
2000-01       17.15       3.06        20.21
2001-02       17.15       3.06        20.21
2002-03       17.65       3.06        20.71
2003-04       18.90       3.06        21.96
2004-05       18.90       3.06        21.96
2005-06       19.40       3.06        22.46
2006-07       20.00       3.06        23.06
2007-08       20.00       3.06        23.06
2008-09       20.00       3.06   23.06 (projected)
     FY2008 Millage Rates
         Metro School Systems


School         General Fund      FTE
Gwinnett           19.25        158,726
 Cobb              18.90        108,759
 Dekalb            22.98        98,815
 Fulton            16.90        85,526
Clayton            19.83        52,667
 Atlanta          22.649        49,036
 Henry             20.00        39,397
Cherokee           18.45        36,296
 Forsyth          14.395        30,969
Fayette           18.596        22,248
Coweta             18.59        21,229
Rockdale           22.00        15,442
               Millage Rate Information

                 ITEM                                Current
                                                   M &O Millage
House assessed at Fair Market Value               $    150,000
40% Assessment Rate                                     X 40%

Assessed Value for Tax Purposes                   $     60,000
Homestead Exemption                                     - 4,000

Tax Base for Property Tax                         $     56,000
Millage Rate                                                20 Mills

M & O School Tax                                  $      1,120


Property Taxes are levied on real and personal property. Based on values as
of January 1 each year, taxes are levied using a “millage rate” which taxes
citizens based on $1 per $1,000 of assessed property value.
                     QBE Mandated Local Five Mill Share

                                                                                         Year       Local Share
                                                                                         2000        $11,426,580
                  $40,000,000
                  $35,000,000                                                            2001        $13,142,262
                  $30,000,000
                                                                                         2002        $14,372,992
L o cal S h are




                  $25,000,000
                  $20,000,000                                                            2003        $16,987,244
                  $15,000,000
                                                                                         2004        $20,256,061
                  $10,000,000
                   $5,000,000                                                            2005        $21,887,674
                          $0
                                2000 2001 2002 2003 2004 2005 2006 2007 2008 2009
                                                                                         2006        $24,630,968
                                                   Fiscal Year                           2007        $27,781,939
                                                                                         2008        $30,823,198
   Local Five Mill Share – The Local Share for
   each local system is an amount of                                                     2009        $33,961,929
   money equal to the amount that can be
                                                                                    These amounts are deducted from
   raised by levying five (5) mills on the forty                                    the State revenue earned by Henry
   (40) percent equalized property tax                                              County
   digest.
                                        Facility Growth

                               Henry County Schools
                                 Number of Schools
                                Last Ten Fiscal Years

 Fiscal Year      Elementary           Middle           High   Total


    2000              16                  4              4      24
    2001              17                  6              6      29
    2002              17                  6              6      29
    2003              17                  6              6      29
    2004              18                  6              6      30
    2005              20                  7              7      34
    2006              21                  7              7      35
    2007              23                  8              8      39
    2008              26                  9              9      44
    2009              28                  9              9      46


Patrick Henry included in totals.
             Student Population Growth

Five Year Projection
Year          2009       2010     2011     2012     2013
Enrollment    40,050     41,497   42,971   44,421   46,044
Change         1,222      1,447    1,474    1,450    1,623
from prior
year



Five Year History

Year          2004       2005     2006     2007     2008
Enrollment    29,921     32,413   35,454   37,468   38,828
Change          ------    2,492    3,041    2,014    1,360
from prior
year
                      Salary Increase



• 2.5% State increase to salary schedules
• 3% step increase
                               Health Insurance


                        Health Insurance
                         Employer Rates
                      Last Five Fiscal Years
            2009                       18.534%(projected)

            2008                               18.534%

            2007                               16.713%

            2006                               14.200%

            2005                               13.100%

            2004                               13.100%


Note: Board’s Projected Cost For FY09 - $30,477,005.
                         Pupil Transportation
                      Revenue/Expenditures


16,000,000
14,000,000
12,000,000
10,000,000
 8,000,000
 6,000,000
 4,000,000
 2,000,000
        0
             2002   2003   2004   2005     2006     2007   2008   2009

                           State Funding          Expenditures
                  Operating Fund Balance




Fund Balance 6/30/2007             $25,344,776*


Projected Fund Balance 6/30/2008   $26,500,000*



 * - Cash Basis
REVENUE                       $326,712,526
             8.67% Increase

EXPENSE                       $326,712,526
             7.62% Increase




Note: FY08 Revenue Increase – 10.11%
      FY08 Expenditure Increase – 10.57%
            Revenue




            Local Revenue
      43%   $138,408,705


57%         State Revenue
            $187,739,821
                               Local Revenue

     Year          State       Local          Total       Local %
                 Revenue      Revenue       Revenue
     2009       187,739,821   138,408,705   326,148,526    43%

     2008       168,675,491   129,937,042   298,612,533    44%

     2007       148,553,693   116,279,080   264,832,773    44%

     2006       125,601,436   100,768,580   226,370,016    45%

     2005       113,963,881   93,035,417    206,999,298    45%

     2004       102,009,180   88,929,950    190,939,130    47%

     2003        97,883,824   72,361,369    170,245,192    43%

     2002        90,384,657   64,358,975    154,743,630    42%

     2001        78,550,240   53,240,365    131,900,605    40%

     2000        76,475,059   50,810,913    127,285,972    40%


Note: State amounts include mid-term adjustment. FY 2009 amounts
are projections and exclude Federal revenue.
  Statewide Funding for K-12 Public Education:
                General Fund


                         Funding Gap
              State Contribution             Local Contribution
65.0%
60.0%
55.0%
50.0%
45.0%
40.0%
35.0%
30.0%
         FY01     FY02     FY03     FY04     FY05     FY06      FY07
 Source: GDOE – Financial Data Collection System. Data not available for
 FY08 & FY09.
       Tax Digest History

2008          6% Projected
2007             10.02%
2006             10.19%
2005             10.11%
2004             9.33%
2003             13.01%
2002             10.20%
2001             16.90%
2000             16.10%
1999             11.71%
                       State Funding

QBE Formula Earnings        $201,574,859
Local Fair Share               33,961,929
Cumulative Austerity            2,189,321
Equalization                   12,073,939
Pupil Transportation            1,939,609
Nurses                            657,067
Mid-Term Earnings               6,000,000
Other Grants                    1,645,597



TOTAL FUNDING              $187,739,821
                             (11% increase)
                              Equalization Grant

 FY2009 (Projected)                                         $12,073,939
 FY2008                                                       $6,315,873
 FY2007                                                       $3,625,688
 FY2006                                                       $1,163,020
 FY2005                                                       $1,913,976
 FY2004                                                       $1,097,119
 FY2003                                                       $1,819,088
 FY2002                                                       $2,739,232
 FY2001                                                       $2,175,882
Equalization grants are additional State funds earned by school districts
whose property “wealth per student” (WPS) is below the 75th percentile of all
districts in the State.
                               Equalization Grant
                            Property Wealth Rank
     School System        Property Wealth Rank for   Property Wealth Rank for
                                   FY2008                     FY2009
         Atlanta                      3                         3
          Butts                      61                         61
       Cherokee                      39                         43
        Clayton                      72                         79
        Coweta                       52                         55
        Fayette                      34                         34
         Forsyth                     19                         19
        Greene                        1                         1
        Gwinnett                     50                         56
         Henry                       59                         64
        Newton                       92                         94
        Paulding                     101                        99
         Rabun                        2                         2
        Rockdale                     55                         54

Note: Systems ranked #47 - #180 receive funding.
  Expenditures
How the money is spent

     Instruction 71%

     Maintenance & Operation 9%

     School Administration 6.5%

     Support Services 2.5%

     Student Transportation 5%

     Educational Media 2%

     Business Services .5%

     Central Support Services 1%

     General Administration .5%

     Pupil Services 2%
        Per Student Expenditure



        (40,050 Students)
              $8,158

Note:
 Amount represents annual operating
 expenses only. Excludes capital
 expenditures for new schools and
 improvements.
               Per Student Expenditures


$9,000.00
$8,000.00
$7,000.00
$6,000.00                                                       Per Student State
                                                                Average
$5,000.00
$4,000.00                                                       Per Student Henry
                                                                County Average
$3,000.00
$2,000.00
$1,000.00
   $0.00
            2009 2008 2007 2006 2005 2004 2003 2002 2001 2000




  Note: FY2008 & FY2009 State averages not available.
Expenditures for Salaries and Benefits



            12%
                      Other
                      Expenditures
                      $39,551,529

                      Salaries
                      $219,453,485
                      Benefits
                      $67,707,512
   88%
                       New Positions for FY2009
50 -   Regular Education Teachers (5 positions Art, Music, P.E. and 2 ESOL positions)
11 -   Special Education Teachers
 2-    Principals
 2-    Assistant Principals
 2-    Media Specialists
 2-    Media Paraprofessionals
 4-    Clinic Aides
 6-    School Secretaries
 1-    Assessment Coordinator
22 -   Custodians
 1-    School Resource Officer
 1-    Social Worker
13 -   Bus Drivers
.5 -   Community Development from half-time to full-time
 1-    Administrative Services Coordinator
 1-    Compliance Coordinator
 1-    Math Coordinator
 1-    Human Resources Employment Specialist/Coordinator
 1-    Payroll/Benefits Coordinator
                                   Departments

•   Administrative Services - $150,050
•   Curriculum - $9,016,390
•   Facilities - $3,271,000
•   Finance - $246,700
•   Human Resources - $121,000
•   Professional Learning - $917,406
•   School Improvement - $206,750
•   Special Education - $400,000
•   Student Services - $341,215
•   Technology - $2,539,915
•   Testing - $613,600
•   Transportation - $5,303,017

Note: Expenditures exclude salaries/benefits.
                 Expenditures by Object

Salaries                  $219,453,485
Benefits                    67,707,512
School Allotments            3,386,583
Purchased Professional       4,353,601
Utilities                    9,666,100
Fuel                         2,933,980
Repairs & Maintenance        2,165,000
Insurance                    1,044,778
Travel                         393,776
Supplies                     4,290,945
Textbooks                    5,570,582
Equipment                    4,133,318
Computers                      725,508
Dues and Fees                  687,358
Contingency                    200,000

Total                     $326,712,526
                                     Summary

• Mission Statement – 71% Budget Direct Instruction
• Balanced Budget
• Millage Rate
• Personnel Requests
• Fund Balance
• 88% Budget Employee Salaries/Benefits
• Salary Increase
• State Austerity Reduction
• Tax Digest Growth
• Transportation & Technology Funding