Preliminary Budget Reduction Plan

DRAFT

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Preliminary Budget Reduction Plan
DRAFT

Preliminary Budget
Reduction Plan
Presented by
Michael Hinojosa
Superintendent of Schools
Alan King
Chief Financial Officer
Date Created: 2.10.2011 2
Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Class

2009-2010 2010-2011 Percent

Description Amended Adopted Change
Payroll Costs 1,013,057,510 1,031,808,992 1.85%
Professional & Contracted Services 147,343,075 148,514,545 0.80%
Supplies & Materials 36,717,908 41,506,243 13.04%
Other Operating Costs 18,937,461 18,117,193 -4.33%
Debt Service Expense 5,706,936 5,794,249 1.53%
Capital Outlay – Land/Building/Equipment 6,134,742 4,921,207 -19.78%
Other Uses 752,000 724,321 -3.68%
1,228,649,633 1,251,386,750 1.85%

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Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Class

Supplies & Materials Other Operating Costs Debt Service Capital Outlay Other Uses
$41,506,243 $18,117,193 $5,794,249 $4,921,207 $724,321
3.32% 1.45% 0.46% 0.39% 0.06%
Purchase & Contracted Services
$148,514,545
11.87%

Payroll Costs
$1,031,808,992
82.45%

Total: $1,251,386,750
Preliminary Budget Reduction Plan

DRAFT
General Fund Budget by Function
General Operating
Function Description Fund
00 Non-Operating Expenses 724,321
11 Instruction 738,842,393
12 Instructional Resources & Media Services 23,871,329
13 Curriculum Development & Instructional Staff Development
10,374,179

21 Instructional Leadership 26,256,910

23 School Leadership 74,586,094
31 Guidance Counseling & Evaluation Services 49,073,898
32 Social Work Services 2, 736,069
33 Health Services 17,226,327
34 Student Transportation 24,440,072
36 Extracurricular Activities 13,088,655
41 General Administration 46,766,030
51 Facilities Maintenance & Operations 151,042,326
52 Security & Monitoring Services 20,330,541
53 Data Processing Services 34,358,869
61 Community Services 3,016,161
71 Debt services 5,794,249
95 Payments to Juvenile Justice AE Program 890,000
97 Payments to Tax Increment Fund 4,000,067
99 Other Intergovernmental Charges 3,968,260 5
1,251,386,750
Preliminary Budget Reduction Plan
DRAFT
General Fund Budget by Function

SUPPORT SERVICES ADMINISTRATION ANCILLARY SERVICES DEBT SERVICES

– STUDENT $46,766,030 $3,016,161 $5,794,249
$106,565,021 3.74% 0.24% 0.46%
8.52%

SUPPORT SERVICES -
NON STUDENT BASED
$205,731,736
16.44%

INTERGOVERNMENTA
L CHARGES
$8,858,327
0.71% INSTRUCTION
INSTRUCTIONAL $773,087,901
RELATED SERVICES 61.78%
$100,843,004
8.06%

Total: $1,251,386,750
Preliminary Budget Reduction Plan

DRAFT
Summary Definitions of Function Codes

10 - Instruction and Instructional-Related Services

o 11- Instruction - interaction between teachers and students.
o 12- Instructional Resources and Media Services establishing and
maintaining libraries.
o 13 - Curriculum Development and Instructional Staff
Development- aid instruction staff in planning, developing and
evaluating the process of providing learning experiences for
students. This function also includes in-service training and other
staff development.

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Summary Definitions of Function Codes
(cont’d)

20 - Instructional and School Leadership

o 21- Instruction Leadership-managing, directing, supervising and
providing leadership for staff who provide general and specific
instruction services.
o 23- School Leadership-direct and manage a campus.

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Preliminary Budget Reduction Plan

DRAFT
Summary Definitions of Function Codes
(cont’d)

30 - Student Support Services

o 31- Guidance, Counseling and Evaluation Services-assessing and testing
students’ abilities, aptitudes and interests; counseling student with respect to
career and educational opportunities and helping them establish realistic
goals.
o 32- Social Work Services-Investigating and diagnosing student social needs,
interpreting those needs for other staff members and promoting modification
of the circumstances surrounding the individual student related to his or her
social needs.
o 33- Health Services-providing physical health services to students.
o 34- Student (Pupil) Transportation-transporting students to and from school.
o 35- Food Services-food service operation, including the cost of food, labor,
preparation, transportation and storage of food to provide students and staff.
o 36- Extracurricular Activities-school-sponsored activities outside of the school.
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Preliminary Budget Reduction Plan

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Summary Definitions of Function Codes
(cont’d)

40 - Administrative Support Services

o 41- General Administration-managing or governing the school district as an overall
entity.

50 - Support Services – Non-Student Based

o 51- Facilities Maintenance and Operations-keep the facilities and grounds open,
clean, comfortable and in effective working condition and state of repair, and
insured.
o 52- Security and Monitoring Services-keep student and staff surroundings safe,
whether in transit to or from school, on a campus or participating in school-
sponsored events at another location.
o 53- Data Processing Services-hardware/software maintenance for PC networks and
mainframe computers that include student and general administrative software
and service multiple functions, webmaster, technology network, data, system
security, information technology developer, programmer, tester, or systems analyst.10
Preliminary Budget Reduction Plan

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Summary Definitions of Function Codes
(cont’d)

 60 - Ancillary Services
o 61- Community Services-activities or purposes other than
regular public education and adult basic education relating
to the whole community or some segment of the community.
70 - Debt Service
o 71- Debt Service-payment of debt principal and interest.

80 - Capital Outlay

o 81- Facilities Acquisition and Construction-acquiring, equipping,
and/or making additions to real property and sites.

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Preliminary Budget Reduction Plan

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Summary Definitions of Function Codes
(cont’d)

90 - Intergovernmental Charges

o 95- Payments to Juvenile Justice Alternative Education Programs
(JJAEP)-provides financial resources for JJAEP under Chapter 37,
Texas Education Code.
o 97- Payment to Tax Increment Fund (TIF)-provides financial
resources paid into a tax increment fund under Chapter 311, Tax
Code.
o 99- Other Intergovernmental Charges-amounts paid to the
county appraisal district for costs related to the appraisal of
property.

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Preliminary Budget Reduction Plan

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2010-11 General Fund Budget

Budget Dollars Percentage

Fixed Costs
Total Payroll $ 1,031,808,992 82.5%
Total Utilities 56,922,766 4.5%
Appraisal District 3,968,260 0.3%
Audit Fees 1,250,000 0.1%
Property Insurance 3,953,544 0.3%
Tax Collections 479,500 0.0%
Transportation Contract with Dallas County Schools 26,123,806 2.1%
*Total Budget to DCS, $22,595,114 (basic contract)

Total Fixed Costs 1,124,506,868 89.9%

Non - Fixed Costs 126,879,882 10.1%

Total Budget $ 1,251,386,750

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Preliminary Budget Reduction Plan

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2010-11 General Fund Budget

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Preliminary Budget Reduction Plan

DRAFT2010-11 General Fund Budget –

Other Budgeted Items

Budget Dollars

Non - Fixed Costs $ 126,000,000

Classroom 26,000,000
Co-Curricular 9,000,000
Library 4,000,000
Principal's Office 1,000,000
Maintenance 21,000,000

65,000,000

Data Processing 31,000,000

$ 34,000,000

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Preliminary Budget Reduction Plan

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Budget Outlook

 “Worst case” Scenario:  “Better case” scenario:

 losses on the order of 20%  losses on the order of 10%
 $253 Million  $168 Million

“Either Scenario”,
 Dallas can expect to have personnel cuts
 Dallas will be confronted with a new reality

Date Created: 16
Preliminary Budget Reduction Plan

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Preliminary Budget Reduction Plan

DRAFT Five Comparison Districts

Reduction Impact
District Amount (millions)
 Austin $181
 El Paso $ 46
 Fort Worth $ 82
 Houston $348
 San Antonio $ 38

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Preliminary Budget Reduction Plan

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Areas off the Table
 Best Teachers
 Maintain Fine Arts

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Preliminary Budget Reduction Plan

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Approximate Proposed Reductions

Category Reduction
 3100 - Campus Employees $ 161,000,000
 800 - Non Campus Employees $ 48,000,000
 Contracted Services $ 10,000,000
 Supplies $ 1,400,000
 Employee Travel $ 1,200,000
 Workday Reduction $ 3,000,000

Date Created: 20
Preliminary Budget Reduction Plan

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Approximate Proposed Reductions (cont.)

Categories Reduction
 Stipends
 Bilingual $ 7,200,000
 Math $ 1,920,000
 Science $ 1,040,000
 Sp Ed
$ 400,000
 Supplies
$ 2,800,000
 Substitutes
 Signing Bonus $ 2,300,000
Total Reductions $ 600,000
$ 240,860,000

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DRAFT Comparison of Changes to Staffing Formulas

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DRAFT Comparison of Changes to Staffing Formulas

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Areas Not Authorized by Legislature

 10 Furlough Days $ 44,000,000

 10% Salary Reductions $ 85,000,000
 25:1 Elementary $ 21,660,000

Date Created: 24
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Preliminary Budget
Reduction Plan

Q&A
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