Professional Documents
Culture Documents
FY2012-13
Budget in
Brief
April 24, 2012
The School District of Philadelphia's Budget in Brief represents forward-looking statements and any such statements inherently are
subject to a variety of risks and uncertainties that could cause actual results to differ materially from those that have been projected.
Such risks and uncertainties which could affect the revenues and obligations of the School District include, among others, changes in
economic conditions, mandates from other governments, reduced governmental allocations, and various other events, conditions and
circumstances, many of which are beyond the control of the School District. Such forward-looking statements speak only as of the
date of this presentation, April 24, 2012. The School District disclaims any obligation or undertaking to release publicly any updates or
revisions to any forward-looking statement contained herein to reflect any changes in the School Districts expectations with regard
thereto or any change in events, conditions or circumstances on which any such statement is based.
Table of Contents
Letter from the Chairman of the School Reform Commission ................................................................................. 2
Letter from the Chief Recovery Officer .................................................................................................................... 3
Budget Overview ..................................................................................................................................................... 4
Revenues................................................................................................................................................................. 6
Enrollment................................................................................................................................................................11
Expenditures Introduction .....................................................................................................................................13
Expenditures SDP Workforce ...............................................................................................................................16
Expenditures - District Operated Schools................................................................................................................21
Expenditures - Charters...........................................................................................................................................26
Capital Improvement Plan .......................................................................................................................................30
Financial Overview ..................................................................................................................................................32
Operating Funds................................................................................................................................................32
Projected Revenue - FY2012-13 Current Forecast Compared to FY2011-12 Estimate ...................................33
Unified Budget FY2012-13 Proposed Expenditures Compared to FY2011-12 Estimate and FY2010-11
Actual Expenditures ..........................................................................................................................................35
Unified Budget FY2012-13 Proposed Full Time Positions Compared to FY2011-12 Estimate and
FY2010-11 Actual Positions ..............................................................................................................................39
Sincerely,
Pedro A. Ramos
____________________________________________________________________________________________________________________________________________________
Sincerely,
Thomas E. Knudsen
____________________________________________________________________________________________________________________________________________________
1. Budget Overview
The Districts proposed FY2012-13 budget includes operating revenues of $2.33 billion; operating
expenditures of $2.55 billion; and a use of $3 million in reserves, leaving a gap of $218 million.
Although the District is committed to making operational and financial reforms that will result in
structural balance by the end of FY2013-14, implementing these reforms will take time. FY2012-13 is
expected to be a year in transition, of continued painful yet constructive changes that will lead to a
financially sustainable portfolio of schools in which an increasing number of students are achieving
academically and fulfilling their potential.
SDP 2012-13 Budget (Millions)
Total Revenues and Other Financing Sources
Total Expenditures and Other Financing Uses
Excess/ (Deficiency)
Other Rev/ Exp Adjustments TBD
Change in Reserves
Fund Balance @ Year End
Note: Totals may not sum due to rounding.
Operating
$2,326
$2,547
($221)
All Funds
$2,858
$3,080
($221)
$218
$3
$0
$218
$3
$0
It is important to view the FY2012-13 budget proposal in the context of two major initiatives that will
dramatically impact the District over the coming years: the SRCs Blueprint for Transforming the
Philadelphia Public Education System and the Districts Facilities Master Plan.
____________________________________________________________________________________________________________________________________________________
Move students out of unsafe or low performing programs and into safe, high-performing programs.
(Note: This focus on safety and academic quality is new to the FMP process. In previous years, the
process focused mainly on facility utilization and maintenance cost issues.)
Standardize grade configuration to improve K-12 academic pathways;
Reduce excess capacity through building closures/consolidations, termination of leases, and closure
of annexes;
Develop a new Capital Program that addresses deferred maintenance and excess capacity;
Develop a plan for surplus real estate and an opportunity for community engagement; and
Generate revenue from the sale of surplus properties to be applied to debt service or capital fund.
The SRC has held special hearings on ten proposed school closures on March 3, 2012, and subsequently
voted to close eight schools.
Knowing that the facilities master planning process would result in the closure of District-owned
buildings, the SRC adopted a new Adaptive Sale and Reuse Policy (ARP) to guide decisions and establish
a process for surplus property sales. The policy applies to the Districts current surplus properties and
those facilities that will become surplus should the recommendations for school closure be adopted. The
reuse policy seeks to allow for timely disposition of District buildings; initiate a competitive solicitation
to gather ideas for reuse of surplus facilities; qualify buyers based on their proposed plans for reuse or
development; and outline a role for community participation in the evaluation of proposals and
recommendation to the SRC. If the results of the first group of property dispositions implemented under
this policy indicate that changes are warranted, the SRC will review the policy for potential
modifications.
Management is moving forward with the sale of twelve (12) surplus properties and expects to present
recommendations to the SRC on surplus property sales by early summer.
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2. Revenues
Overall, FY2012-13 revenues are projected to be $72.1 million or 2.6% more than in FY2011-12.
SDP Revenues FY2010-11-FY2012-13
3,500
3,000
($Millions)
2,500
2,000
1,500
1,000
500
0
FY11 Actual
Operating
FY12 Est.
Categorical
FY13 Budget
Operating revenues, representing about 81% of FY2012-13 budgeted revenues, are projected to increase
by 3.8%. Categorical revenues, representing another 16% of revenues, are projected to decrease by $15.5
million, or 3.4%. The Food Services Fund is projected to increase by $2.2 million, or 2.6%.
FY2012-13 Projected Operating & Grant Revenues
Other, $19.7, 1%
Federal
Revenues,
$413.5, 15%
Local Taxes,
$824.9, 30%
Other State
Revenues,
$295.6, 10%
PA Education
Block Grant,
$1,086.4, 39%
Local Non-Tax,
$82.8, 3%
City Grant, $48.9,
2%
____________________________________________________________________________________________________________________________________________________
The most important single change in revenues is the $94.5 million increase in real estate tax revenues
proposed by Mayor Nutter as a result of capturing the growth in property values through the Actual Value
Initiative. The following paragraphs describe this initiative and other major assumptions and issues
affecting revenues in the FY2012-13 SDP budget.
____________________________________________________________________________________________________________________________________________________
Assess data related to debt (e.g., economy and time of year when debt was incurred) and collection
performance (e.g., success rates by segment, by collection tool, by day of the week or time of day);
Expand use of a broader set of collection tools, including automated calling with automated payment
options; offering payment plans; reporting debts to credit rating agencies; removing licenses and
authorities; and calling title companies and mortgage holders.
____________________________________________________________________________________________________________________________________________________
6.0%
4.0%
2.0%
0.0%
-2.0%
-4.0%
-6.0%
-8.0%
-10.0%
Note: FY2012-13 Basic Education Subsidy is the Pennsylvania Department of Education estimate of the
Basic Education Subsidy Education Block Grant component.
As in the adopted 2011-12 Commonwealth budget, the Governors proposed 2012-13 budget includes no
funding for reimbursement of charter school payments, the Accountability Block Grant, or the
Educational Assistance Program.
____________________________________________________________________________________________________________________________________________________
4
5
6
Budgeted
Unspent Estimate
Spending Estimate
FY12
100
157
257
FY13
64
155
219
FY14
23
153
176
227
-34
193
212
-16
196
189
-20
169
64
23
--
12
27
____________________________________________________________________________________________________________________________________________________
10
3. Enrollment
The School District of Philadelphia projects total public school enrollment of about 207,700 in FY201213.
Currently, about 25% of Philadelphia public school students attend charter schools. These students may
attend one of the 67 Philadelphia charter schools whose creation has been authorized by the School
Reform Commission; a charter school that has been authorized by a school board in a different
Pennsylvania school district; a cyber charter authorized to operate state-wide by the Pennsylvania
Department of Education; or a Renaissance Charter school, a school that has been converted from a
District-operated school to a charter school.
The remaining 75% of Philadelphias public school students attend schools operated directly by the
District.
School District of Philadelphia Enrollment Trends
FY2002-03 to FY2012-13
200,000
19,633
23,064
25,632
27,806
29,318
31,710
36,342
34,023
51,553
60,697
155,376
152,411
146,982
2010-11
2011-12
Est
2012-13
Proj
43,208
150,000
All Charters
100,000
193,427
190,525
185,671
179,760
174,582
169,742
163,063
162,151
2008-09
2009-10
50,000
2002-03
2003-04
2004-05
200203
193,427
19,100
533
0
213,060
19,633
9%
2005-06
200304
190,525
22,334
730
0
213,589
23,064
11%
200405
185,671
24,327
1,305
0
211,303
25,632
12%
2006-07
200506
179,760
26,338
1,468
0
207,566
27,806
13%
2007-08
200607
174,582
27,438
1,880
0
203,900
29,318
14%
200708
169,742
29,307
2,403
0
201,452
31,710
16%
200809
163,063
31,202
2,821
0
197,086
34,023
17%
200910
162,151
33,206
3,136
0
198,49
36,342
18%
201011
155,376
35,261
3,615
4,332
198,584
43,208
22%
201112 Est
152,411
37,326
4,864
9,363
203,964
51,553
25%
201213 Proj
146,982
41,770
5,895
13,032
207,679
60,697
29%
____________________________________________________________________________________________________________________________________________________
11
The table and chart above show that, in 2012-13, total public school enrollment is projected to increase
slightly by 1.8%. However, the graphs below show how different enrollment changes are projected to
be for charter schools and District-operated schools: enrollment is projected to increase by 17.7% for
charter schools and decrease by 3.6% for District-operated schools.
Enrollment 11-12 Est. to 12-13 Actual
180,000
20.0%
160,000
140,000
15.0%
120,000
10.0%
100,000
80,000
5.0%
60,000
40,000
0.0%
20,000
0
District-Operated
Schools
FY11-12
Charter Schools
FY12-13
-5.0%
District-Operated
Schools
Charter Schools
While enrollment in District-operated schools is projected to decrease overall, enrollment decreases are
not projected to be sufficiently concentrated to allow the District to reduce its costs at the same rate. In
addition, while the conversion of three more District-operated schools to Renaissance Charter schools
HR Edmunds Elementary, Cleveland Elementary, and Jones Middle School will result in instructional
and operational savings, these savings will be partially offset by some growth in enrollment in lower
grades of District-operated schools. The combined effect of these factors, as shown in the Expenditures
sections that follow, is that overall District headcount is projected to remain roughly the same in FY201213.
____________________________________________________________________________________________________________________________________________________
12
4. Expenditures Introduction
In FY2012-13, total expenditures are budgeted at $2.5 billion, a 4.9% increase over the FY2011-12
budget. The following table summarizes the most significant drivers of expenditures increases from
FY2011-12 to FY2012-13.
Major Cost Increases in FY2012-13
Major Cost Drivers
Salary increases: negotiated increases and automatic step
increases
Higher costs for the School Districts self insurance medical
and dental, optical/ prescription plans
Scheduled increases to payments to unions Health & Welfare
funds
Increased contributions to employees pension fund (PSERS)
based on increased state-mandated rates
Increased per pupil payments to Charter Schools
Debt Service -- Loss of One-Time Refinancing Savings,
Repayment of SEPTA Loan, Additional Principal and Interest
Total
All Funds
(Million)
Operating
(Million)
$45.5
$41.5
$13.9
$11.3
$65.9
$50.1
$44.7
$36.2
$44.2
$44.2
$95.5
$95.5
$309.7
$278.8
The District is very limited in its ability to make significant reductions to its budget in the short term
because of the requirements of collective bargaining agreements, other legal agreements, and state and
federal laws.
As illustrated in the table on the following page, a non-comprehensive list of items comprising nearly
63% of the budget is mandated and cannot be reduced in the short term without even counting any
teachers or paraprofessionals for Special Education students, teachers for English as a Second Language
(ESL) students, or services and transportation provided to non-public schools, even though services for all
of these populations are required by state or federal laws. In these cases, laws do not clearly define the
level of service (and therefore expenditure) that is required, but reductions in service would not be easily
implemented, would negatively impact some of Philadelphias most vulnerable students, and may create
risk of litigation.
There are also many cases in which management could make reductions or is in the process of making
reductions but making meaningful reductions will take time, or implementation is not fully within
managements control. For example, the SRC recently voted to close several school buildings, which will
ultimately result in savings due to lower operating costs and new revenues due to the sale of the
properties. However, moving teachers and students out of a building, assessing the building for sale, and
actually going through the sales process require time nearly a year in most cases. This means that the
full savings from the closure of the building will not be realized until a year or more after the original
closure vote.
____________________________________________________________________________________________________________________________________________________
13
FY13 Amt
($M)
Basis
Based on max. allowable class sizes and
Preparatory Time requirements of PFT
contract
Per student payments and transportation as
required by state law
Payments on the Districts bonds and
temporary borrowings are legal obligations
Transportation and bus attendants for Special
Education students as required by state law
State law requires that each schools
personnel are evaluated by a certified principal
The PFT contract requires at least one
counselor in each school
588.4
602.6
267.5
66.5
43.6
24.6
1,593.2
2,548.7
62.5%
Other expenses are only partly within the Districts control. For example, utility expenditures, budgeted
at $66.0 million in FY2012-13, can be and are being controlled through energy efficiency initiatives and
strategic energy purchases; however, actual utility expenditures are significantly affected each year by the
weather.
Operating within these constraints, management has moved and continues to move aggressively to bring
the budget back into structural balance. Management implemented nearly $400 million in recurring cuts
in FY12, including hundreds of layoffs and the painful elimination or shrinking of important resources for
students, like school nurses and police officers. Going forward, management plans additional cost saving
measures through more facilities closures and operating efficiencies. While the Districts overall per
pupil and operations spending are on par with other unionized urban school districts, as indicated by the
chart below, greater efficiency in the use of every dollar is necessary given current and projected financial
constraints and in order to maximize the value of public funding. These plans are described in more
detail in the Transformation Blueprint.
____________________________________________________________________________________________________________________________________________________
14
Chart based on administration, transportation, facilities, maintenance, and custodial expenditure data on district
websites and SDP budgets.
____________________________________________________________________________________________________________________________________________________
15
Number of Employees.
As a result of the Early Retirement Incentive Program (ERIP), the reduction-in-force (RIF) that took
effect July 1, 2011, and subsequent efforts by the SRC and management, the size of the School Districts
workforce decreased dramatically. In FY2012-13, the proposed budget for full-time equivalents (FTEs)
(all funds) is 19,907, which is 3,885 less than the budget for FY2010-11, or 16% fewer employees (17%
fewer than in FY2009-10). The reduction of administrative employees has been especially significant.
The number of these budgeted FTEs supported by Operating funds decreased from 790 in FY2010-11 to
431 in FY2012-13, or a reduction of 45%.
SDP Workforce FY2009-10 Budget-FY2012-13 Budget
30,000
25,000
3,305
2,693
20,000
15,000
9,727
1,976
1,922
8,538
8,323
9,742
9,662
FY2011-12
FY2012-13
9,951
10,000
5,000
0
11,034
11,148
FY2009-10
FY2010-11
Teachers
The 2012-13 budget assumes that the size of the workforce generally remains the same as in FY2011-12,
with specific exceptions that are described elsewhere in this document, such as a reduction in the number
of counselors due to the elimination of centrally-allocated supplemental counselor positions funded from
Title I.
____________________________________________________________________________________________________________________________________________________
16
FTEs
FY2010-11
Amended
FTEs
FY2011-12
Estimated
FTEs
FY2012 -13
Request
Diff
FY13 vs
FY12
Diff
FY13 vs
FY11
Teachers - Regular Ed
Teachers - Special Ed
Teachers - Early Childhood
8,874
1,850
310
8,946
1,864
338
7,823
1,624
295
7,764
1,624
274
-59
0
-21
-1,182
-240
-64
11,034
11,148
9,742
9,662
-80
-1,486
Noontime Aides
Supportive Service Assts
Custodians & Bldg Engineers
Facilities Maintenance
Counselors/Stdnt Adv/ SSLs
Classroom Assistants
Secretaries
Bus Drivers
Principals/Asst Principals
Food Service Workers
Bus Attendants
School Police Officers
Nurses
TOTAL - ALL POSITIONS
ABOVE
1,677
1,312
1,494
353
758
676
590
489
472
706
465
421
314
1,668
1,474
1,453
344
746
786
554
489
487
707
472
445
328
1,356
1,169
1,287
291
474
801
410
489
439
706
467
422
227
1,339
1,067
1,287
291
377
801
410
489
440
706
467
422
227
-17
-102
0
0
-97
0
0
0
1
0
0
0
0
-329
-407
-166
-53
-369
15
-144
1
-46
-1
-5
-23
-101
20,761
21,099
18,280
17,985
-295
-3,114
3,305
2,693
1,976
1,922
-53
-771
DISTRICT TOTAL
24,066
23,792
20,256
19,907
-348
-3,885
Position Type
Wage Increases.
All but 285 or 1.8% of the 15,437 District employees budgeted in 2012-13 are represented by collective
bargaining units. There are five bargaining units representing these employees.
FY2012-13 Budgeted Employees by Bargaining Unit
32BJ/ 1201
17%
Local 634
8%
PFT
67%
CASA
3%
SPAP
3%
Non-Rep
2%
____________________________________________________________________________________________________________________________________________________
17
The table below lists the unions, the end dates of current collective bargaining agreements (CBAs) and
the wage increases that are reflected in the 2012-13 budget based on current CBAs.
School District of Philadelphia Collective Bargaining Units
Bargaining Unit
Philadelphia Federation
of Teachers (PFT)
Service Employees
International Union, Local
32BJ, District 1201
UNITE HERE Local 634
Commonwealth
Association of School
Administrators (CASA)
School Police
Association of
Philadelphia (SPAP)
Approx. No.
Full-Time
Equivalents
End Date of
Current CBA
10,350
8/31/13
3% as of Jan
2012
2,640
8/31/13
3% as of
7/1/12; 2% as
of 1/01/13
1,240
8/31/13
3% as of May
2012;2% as of
May 2013
Principal, Assistant
Principal
535
8/31/13
3% as of
1/01/13
385
8/31/13
3% as of
6/30/12
Examples of Positions in
Bargaining Unit
Teacher, Supportive
Services Assistant,
Classroom Assistant,
Secretary, Counselor,
School Nurse,
Psychologist, School Ops
Officer
General Cleaner,
Custodial Assistant,
Building Engineer, Bus
Chauffeur, Bus Attendant
Noon Time Aide, Food
Service Worker
FY2012-13
Wage
Increase
There are no scheduled wage increases for non-represented employees; rather, effective January 28, 2012,
non-represented employees earning $75,000 or more per year had their salaries reduced according to the
following schedule:
Gross Salary Range
Salary Reduction
$75,000 to $99,999
$100,000 to $144,000
$144,001 to $179,999
$180,000 or more
3.75%
5%
6%
8%
18
negotiated with Local 1201/32BJ for the union to provide medical benefits to the custodial, maintenance
and transportation workforce at fixed, competitive rates. For all other employees, the District moved to a
self-funded medical program, based on cost efficiencies experienced by other large employers.
Self-funded means that the School District pays the actual cost of medical claims plus a negotiated
administrative fee to a third party administrator (TPA). For the fee, the TPA administers the program and
allows the District to use its network of providers at competitive rates. The transition to self-funding
resulted in major savings to the School District in FY2010-11: the cost per employee dropped by 7%,
including a 45% drop in administrative fees. The School Districts actuary estimates that it saved $25
million in FY2010-11 by moving from an insured to a self-funded model.
Total District-wide spending on medical benefits in FY2012-13 is projected to be $231 million, of which
78% is in the operating budget. According to the Districts actuary, the projected FY2012-13 increase for
SDPs self-funded medical program is 8.5%; for 1201/ 32BJ employees, the increase is projected to be
10%. The cost increase for pharmacy, optical, and dental benefits is projected to be 8.5%.
The Districts represented employees do not contribute to the cost of their medical benefits. Effective
February 1, 2012, all of the Districts non-represented employees began to pay for 5% of their monthly
medical insurance premiums.
$20,000
$15,000
$10,000
$5,000
$0
PFT
CASA
Medical
Non Rep
School Police
1201
Other
____________________________________________________________________________________________________________________________________________________
19
26.3%
FY2016
FY2017
21.3%
20.0%
16.8%
15.0%
10.0%
25.6%
12.4%
8.7%
5.0%
0.0%
FY2012
FY2013
FY2014
FY2015
Based on the rates set by Act 120, SDPs mandated state pension contribution is going to increase in
FY2012-13 by over 45%. The District assumes that the state will continue to reimburse the SDP for about
63% of its mandated PSERS contribution. However, at the current reimbursement rate, SDP still projects
a $14 million increase in its FY2012-13 Operating pension payment (net of reimbursement).
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20
0%
-20%
-40%
-60%
-80%
-100%
Common
Planning
Time
Teachers
Reduced
Class Size
Teachers
School
Nurses
School Police
Other
The FY2011-12 budget cuts resulted in painful reductions in core resources, programs, and services,
including special education teachers, regular education teachers, school climate support staff, and school
nurses. Discretionary District programs such as Athletics were also devastated, as illustrated by the table
below.
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21
The most significant budget cut that will be experienced by schools in 2012-13 will be the elimination of
centrally-funded counselors (described in greater detail below).
The paragraphs below describe other key features of the portion of the 2012-13 budget for Districtoperated schools.
Grade
Config.
K-5
K-8
K-8
9-12
6-8
K-8
K-8
9-12
9-12
9-12
9-12
9-12
K-8
5-8
9-12
9-12
9-12
9-12
9-12
SPI
1
1
1
1
2
2
2
2
2
2
2
2
3
3
3
3
3
3
n/a
Recd Seat
Expansion
30
30
75
111
100
60
25
88
42
98
334
152
50
100
163
265
300
151
98
2,272
____________________________________________________________________________________________________________________________________________________
22
____________________________________________________________________________________________________________________________________________________
23
24
number of days (from 21 to 18 days) at a lower cost. In FY2012-13, however, the District will eliminate
operating budget-funded summer programs entirely except for those students who need to attend summer
school in order to graduate from high school, so as to be able to serve larger numbers of students
throughout the year with the programs above.
____________________________________________________________________________________________________________________________________________________
25
7. Expenditures - Charters
A significant driver of the increase in budgeted expenditures from FY2011-12 to FY2012-13 is an
increase in payments to charter schools of $44.2 million.
Payments to charter schools are a function of the payment per student, which is based on prior year
School District expenditures, and the number of students in charter schools. Projected charter school
enrollment in FY2012-13, based on new Renaissance Charter schools, additional charter school seats that
have already been approved by the SRC, and the presumption that the SRC will continue to invest in high
performing seats is projected to be 17.7% higher than in FY2011-12.
3-Year Growth in Charter School Enrollment
70,000
60,000
50,000
40,000
30,000
20,000
10,000
-
2010-11
Philadelphia Charters
2011-12 Est
2012-13 Proj
Renaissance Charters
Potential differences between projected and actual FY2012-13 charter school enrollment create budgetary
uncertainties in at least three ways:
Growth in enrollment at cyber charters and other charter schools that are not under the
jurisdiction of the SRC could be higher than projected.
The SRC could approve more additional charter school seats than have been assumed in the
budget, consistent with the goal of expanding high-performing seats in Philadelphia schools.
Charter schools could expand their enrollments beyond the numbers of seats that have been
approved by the SRC; such expansions have occurred and are the subject of current legal action.
____________________________________________________________________________________________________________________________________________________
26
Charter schools receive funds for each of their students from the school district(s) where its students
reside. The per student payments for charter schools are determined by state statute. The goal of
Pennsylvanias charter school funding law is to provide charter schools with per pupil payments that are
equivalent to the per student amount that school districts spend on students in district-operated schools.
The District funds non-special education students at an amount no less than the Districts budgeted total
expenditure per Average Daily Membership (ADM) of the prior year, adjusted for budgeted
expenditures for programs that charter schools do not offer (e.g. pre-K) and for services that the District
provides for charter schools (e.g. student transportation). Since charters receive federal funding directly
from the Federal Government and the Commonwealth of Pennsylvania, school district Federally- and
State-funded expenditures are also excluded.
For special education students, charters receive for each enrolled student with an Individualized
Education Plan (IEP) the same funding as each non-special education student as well as an additional
amount determined by dividing the Districts total budgeted special education expenditures by the
Districts total enrollment, multiplied by a State-defined percentage to capture the average incidence of
special needs students in the overall student population. The table below shows the results of the stateprescribed formula for per pupil charter payments in 2011-12 and 2012-13.
State Formula for Calculating Charter Per Pupil Payments 2011-12 and 2012-13
2011-12
Minus
Equals
Divided by
Total Expenditures
Total Deductions
Selected Expenditures
Est. ADM
Equals
Minus
Equals
Divided by
Equals
Plus
Equals
2012-13
3,456,369,315
1,641,168,372
1,818,200,943
206,907
2,820,667,206
1,155,206,206
1,665,461,000
206,500
$8,773
$8,065
352,563,747
0
352,563,747
33,105
348,932,825
0
348,932,825
33,040
10,650
10,561
8,773
8,065
$19,423
$18,626
After making equivalent adjustments, the per-pupil amount budgeted by the District for District operated
schools is basically identical to the blended per-pupil amount the District provides to charter schools.
However, the charter school per student amount is calculated using the previous years budget data,
creating a one-year lag in any impacts that major changes in District funding have on charter school per
student payments. Thus, because the District-operated schools made severe cuts in FY2011-12, in
FY2012-13, charter schools per student payments will be significantly lower 8.1% lower for regular
education students, and 4.1% lower for special education students. As a result, total FY2012-13 budgeted
____________________________________________________________________________________________________________________________________________________
27
payments to Philadelphia charters (not including Renaissance Charters or cyber charters) will actually be
slightly lower than in FY2011-12, even though enrollment is projected to be higher.
Charter Per Pupil Payments 2011-12 and 2012-13
$25,000
$20,000
$15,000
$10,000
$5,000
$0
2011-12
2012-13
Regular Ed
Special Ed
Renaissance Charters
FY2010-11
Non-Philadelphia Charter
- Cyber Schools
FY2012-13
In addition to the budgetary risks associated with possible increases in enrollment in charter schools,
charter students can present another budgetary challenge for the overall public school system budget.
Each time a student at a District-run school leaves for a Charter School, the District pays the per-pupil
reimbursement cost, but also has to continue paying certain costs that are not perfectly variable with
____________________________________________________________________________________________________________________________________________________
28
enrollment, like teacher salaries and building maintenance. Therefore, unless enough students depart
from the same District school, the District will continue, in the short run, to incur the same costs it did
previously in addition to also having to reimburse the Charter Schools. Furthermore, about 30% of
Charter School students were not previously School District of Philadelphia students, which means there
are no associated offsetting savings (and no additional revenues).
This budgetary challenge is not created by Renaissance Charter schools, because they serve generally the
same students who attended the school when it was operated by the District.
____________________________________________________________________________________________________________________________________________________
29
1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013
____________________________________________________________________________________________________________________________________________________
30
The proposed Capital Budget for FY2012-13 is $179.7 million, and as of April 2012, will partially fund
150 active construction contracts at 84 locations including:
Completion of the Bridesburg New Addition and Major Renovation Project in December 2012.
47 design projects.
Adjustments may be made to the FY2012-13 Capital Budget as appropriate as the Facilities Master
Plan continues to evolve and be implemented.
Environmental Services
$11.6 6%
Technology Projects
$10.9 6%
Life-Cycle Replacements
$98.9 55%
Admin Support
$14.1 8%
Bond Issuance
Costs $3.4 2%
New Additions
$32.3 18%
Major Renovations
$5.7 3%
____________________________________________________________________________________________________________________________________________________
31
Operating Funds
($ 000's)
1
FY2009-10
Actual
(3/30/2011)
FY2010-11
Actual
(4/16/2012)
FY2011-12
Estimated
(4/16/2012)
FY2012-13
Projected
(4/16/2012)
FY13 Projected
over/(under)
FY12 Estimated
$28,073
$28,059
$30,724
$0
($30,723)
$784,791
$767,563
$811,889
$38,540
$28,050
$1,432,593
$172
$2,284,145
$38,600
$30,107
$1,499,473
$6,037
$2,341,780
$48,930
$37,538
$1,296,896
$5,175
$2,200,428
$906,792
($33,000)
$48,990
$33,824
$1,339,349
$13,571
$2,309,526
$94,903
($33,000)
$60
($3,714)
$42,453
$8,396
$109,098
$5,406
$27,306
$40,156
$16,453
($23,703)
$2,289,551
$2,369,086
$2,240,584
$2,325,979
$85,395
10
Obligations
$2,295,990
$2,454,681
$2,270,977
$2,544,640
$273,663
11
12
13
2
3
3
4
5
6
14
15
16
17
18
20
Change in Reserves
Fiscal Stabilization Reserve Fund
21
19
OBLIGATIONS BY FUND
($ 000's)
22
23
24
25
Total Obligations
32
$11,847
$2,289
$2,331
$2,331
$0
$2,307,837
$2,456,970
$2,273,308
$2,546,971
$273,663
($18,286)
($87,884)
($32,724)
($220,992)
($188,268)
$0
$382,162
$353,329
$28,833
$0
$433,605
$368,301
$65,304
$0
$123,138
$123,138
$0
$217,992
$0
$0
$0
$217,992
($123,138)
($123,138)
$0
$38,620
$5,479
($2,000)
($3,000)
($1,000)
($10,561)
$0
$1,500
$23,745
$2,000
$0
$3,000
$0
$1,000
$0
$28,059
$30,724
$0
$0
$0
FY2009-10
Actual
(3/30/2011)
FY2010-11
Actual
(4/16/2012)
FY2011-12
Estimated
(4/16/2012)
FY2012-13
Projected
(4/16/2012)
FY13 Projected
over/(under)
FY12 Estimated
$2,307,837
$2,456,970
$2,273,308
$2,546,971
$273,663
$583,551
$626,846
$461,354
$445,896
($15,458)
$80,957
$81,947
$84,382
$86,812
$2,429
$2,972,345
$3,165,763
$2,819,044
$3,079,679
$260,635
B
FY2011-12
Adopted Budget
C
FY2011-12
Current Est.
D
FY2012-13
Current Projection
5/31/11
4/16/12
4/16/12
E
FY13 Current Proj.
Better/(Worse)
10
3
4
5
6
7
11
12
13
14
15
16
19
20
17
18
21
22
23
24
25
26
27
28
29
30
32
33
34
$549,717,468
$39,555,012
$547,113,000
$52,500,000
$588,740,000
$44,550,000
$683,243,000
$44,550,000
$94,503,000
$0
$589,272,480
$109,272,547
$43,892,467
$1,114,918
$24,010,810
$767,563,222
$599,613,000
$112,200,000
$43,900,000
$1,115,000
$20,250,000
$777,078,000
$633,290,000
$108,000,000
$45,400,000
$1,099,000
$24,100,000
$811,889,000
$727,793,000
$108,000,000
$45,800,000
$1,099,000
$24,100,000
$906,792,000
$94,503,000
$0
$400,000
$0
$0
$94,903,000
($33,000,000)
($33,000,000)
$7,788,576
$38,600,000
$5,793,286
$443,885
$1,501,274
$14,580,138
$68,707,159
$7,284,000
$38,870,000
$5,000,000
$24,000
$1,830,000
$12,085,000
$65,093,000
$13,384,000
$48,930,000
$5,000,000
$24,000
$1,751,000
$17,379,000
$86,468,000
$13,384,000
$48,930,000
$5,000,000
$0
$1,716,000
$13,784,000
$82,814,000
$0
$0
$0
($24,000)
($35,000)
($3,595,000)
($3,654,000)
$950,182,892
$121,852,159
$968,181,000
$0
$968,111,000
$0
$0
$1,086,408,000
$118,297,000
$0
$0
($43,496,526)
($43,002,000)
$925,179,000
$131,299,000
$0
$53,886,000
$0
$12,500,000
$5,387,000
$49,887,000
$44,120,000
($42,931,000)
$925,180,000
$132,010,000
$0
$56,316,000
$0
$13,420,000
$4,289,000
$41,561,000
$36,751,000
$1,028,538,525
$127,544,350
$109,541,355
$52,741,916
$0
$7,441,344
$6,070,068
$33,781,496
$44,422,061
$0
$1,086,408,000
$132,010,000
$0
$0
$0
$12,500,000
$4,200,000
$63,431,000
$2,082,000
$42,931,000
$161,228,000
$0
$0
($56,316,000)
$0
($920,000)
($89,000)
$21,870,000
($34,669,000)
($48,651,000)
$42,453,000
$89,392,176
$1,499,473,291
$90,356,000
$1,312,614,000
$87,369,000
$1,296,896,000
$38,718,000
$1,339,349,000
$6,037,554
$5,168,000
$5,175,000
$13,571,000
$8,396,000
36
Sale of Property
Other Financing Sources (1)
Other Financing Sources
$5,692,588
$21,612,975
$27,305,563
$1,598,000
$6,000,000
$7,598,000
$70,000
$40,086,000
$40,156,000
$10,898,000
$5,555,000
$16,453,000
$10,828,000
($34,531,000)
($23,703,000)
37
$2,369,086,789
$2,167,551,000
$2,240,584,000
$2,325,979,000
31
35
$85,395,000
33
B
FY2011-12
Adopted Budget
C
FY2011-12
Current Est.
D
FY2012-13
Current Projection
5/31/11
4/16/12
4/16/12
E
FY13 Current Proj.
Better/(Worse)
49
50
51
52
$133,669,896
$44,533,930
$39,378,291
$20,160,809
$16,824,335
$15,130,926
$2,169,291
$1,393,344
$0
$1,779,820
$38,865,069
$313,905,712
$246,310,502
$44,638,328
$39,430,379
$22,150,571
$23,367,075
$7,629,453
$2,595,867
$0
$0
$0
$37,846,110
$423,968,284
$226,993,694
$39,713,011
$39,384,536
$23,649,890
$20,065,652
$7,391,963
$2,149,824
$0
$0
$0
$35,980,265
$395,328,835
$212,115,120
$41,140,128
$39,983,565
$24,773,317
$22,874,950
$8,709,634
$2,565,249
$0
$0
$0
$36,009,573
$388,171,535
($14,878,574)
$1,427,117
$599,029
$1,123,426
$2,809,298
$1,317,671
$415,425
$0
$0
$0
$29,307
($7,157,300)
69
$116,906,255
$19,326,251
$9,318,119
$9,360,462
$8,593,818
$163,504,905
$0
$4,980,072
$2,194,401
$13,314,621
$6,190,978
$26,680,072
$0
$13,330,000
$891,688
$3,410,000
$1,160,694
$18,792,382
$0
$0
$0
$11,775,858
$0
$11,775,858
$0
($13,330,000)
($891,688)
$8,365,858
($1,160,694)
($7,016,524)
70
$477,410,617
$450,648,356
$414,121,217
$399,947,393
($14,173,824)
71
$3,058,563
$3,330,128
$7,824,839
$3,267,030
($4,557,809)
72
$78,104,669
$82,100,000
$83,700,000
$85,900,000
$2,200,000
73
GRAND TOTAL
$3,074,037,786
$2,751,109,430
$2,785,637,780
$2,857,774,905
$72,137,125
39
40
41
42
43
44
45
46
47
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
34
$79,302,543
$20,492,008
$20,150,873
$0
$6,703,870
$12,635,699
$0
$2,239,132
$1,006,817
$146,377,148
$0
$0
$20,217,714
$0
$6,455,611
$12,720,134
$0
$5,930,257
$1,066,874
$47,479,946
$0
$142,001
$20,160,221
$0
$0
$12,102,316
$0
$5,866,267
$0
$39,407,724
$0
$139,034
$20,238,084
$0
$0
$15,373,835
$0
$5,888,542
$0
$42,681,481
$1,645,850,439
$1,360,093,946
$1,336,303,724
$1,382,030,481
$0
($2,968)
$77,864
$0
$0
$3,271,520
$0
$22,275
$0
$3,273,758
$45,726,758
U-L
Unified Budget FY2012-13 Proposed Expenditures Compared to FY2011-12 Estimate and FY2010-11 Actual Expenditures
$ 000
A
FISCAL YEAR 201011
TOTAL
OPERATING
TOTAL
OPERATING
J
DIFFERENCE
FY13 to FY11
TOTAL
AJ-L
TOTAL
I. DISTRICT-OPERATED SCHOOLS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
$575,856,173
$92,283,551
$288,623,263
$48,460,167
$1,005,223,154
$128,853,803
$106,746,880
$6,693,469
$242,294,152
$5,899,649
$89,623,331
$401,116,562
$74,846,366
$182,970,181
$41,329,492
$700,262,602
$97,238,721
$89,997,922
$2,418,005
$189,654,648
$7,582,062
$3,446,285
$129,460,389
$10,597,152
$49,929,273
$1,642,671
$191,629,485
$7,560,440
$19,086,944
$0
$26,647,384
$0
$81,870,761
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$530,576,951
$85,443,518
$232,899,455
$42,972,163
$891,892,087
$104,799,161
$109,084,866
$2,418,005
$216,302,031
$7,582,062
$85,317,046
$434,040,724
$77,875,878
$200,731,858
$44,571,881
$757,220,341
$106,972,111
$103,188,014
$1,981,658
$212,141,783
$8,148,925
$4,054,202
$126,739,353
$12,391,532
$62,756,969
$1,710,077
$203,597,930
$7,561,834
$21,645,331
$0
$29,207,165
$0
$90,359,437
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$560,780,076
$90,267,409
$263,488,827
$46,281,958
$960,818,271
$114,533,945
$124,833,345
$1,981,658
$241,348,947
$8,148,925
$94,413,638
($15,076,097)
($2,016,141)
($25,134,436)
($2,178,208)
($44,404,882)
($14,319,858)
$18,086,465
($4,711,812)
($945,205)
$2,249,276
$4,790,307
-2.6%
-2.2%
-8.7%
-4.5%
-4.4%
-11.1%
16.9%
-70.4%
-0.4%
38.1%
5.3%
$17,895,456
$32,816,199
$50,711,655
$34,814,051
$25,097,348
$10,095,919
$7,480,293
$0
$6,354,744
$6,354,744
$31,619,209
$21,909,786
$6,445,893
$6,507,367
$3,230,885
$13,259,467
$16,490,352
$1,422,958
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3,230,885
$19,614,211
$22,845,096
$33,042,166
$21,909,786
$6,445,893
$6,507,367
$0
$1,327,404
$1,327,404
$34,184,590
$20,660,389
$7,450,626
$7,301,170
$3,231,258
$113,758
$3,345,016
$1,427,630
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$3,231,258
$1,441,162
$4,672,421
$35,612,219
$20,660,389
$7,450,626
$7,301,170
($14,664,198)
($31,375,037)
($46,039,235)
$798,168
($4,436,959)
($2,645,293)
($179,123)
-81.9%
-95.6%
-90.8%
2.3%
-17.7%
-26.2%
-2.4%
$18,460,530
$30,370,640
$48,831,170
$3,786,095
$1,523,856,818
48%
$11,357,325
$20,123,236
$31,480,561
$0
$1,005,263,156
44%
$2,369,268
$1,012,500
$3,381,768
$0
$321,442,707
70%
$0
$0
$0
$0
$0
0%
$13,726,593
$21,135,736
$34,862,330
$0
$1,326,705,864
47%
$12,170,259
$22,199,667
$34,369,926
$0
$1,086,859,355
43%
$2,379,297
$1,012,500
$3,391,797
$0
$331,328,974
74%
$0
$0
$0
$0
$0
0%
$14,549,556
$23,212,167
$37,761,722
$0
$1,418,188,329
46%
($3,910,974)
($7,158,473)
($11,069,448)
$0
($101,882,394)
-21.2%
-23.6%
-22.7%
NA
-6.7%
$44,903,267
$3,098,379
$5,338,553
$898,780
$15,201,325
$2,734,831
$334,642
$16,185,060
$1,364,038
$487,697
$90,546,572
3%
$210,987
$0
$3,742,679
$605,052
$2,278,180
$1,248,960
$3,458,255
$742,260
$1,164,285
$408,758
$13,859,416
1%
$25,963,177
$0
$0
$0
$5,810,872
$0
$0
$0
$0
$0
$31,774,049
7%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$26,174,163
$0
$3,742,679
$605,052
$8,089,052
$1,248,960
$3,458,255
$742,260
$1,164,285
$408,758
$45,633,464
2%
$502,159
$0
$2,850,650
$641,594
$2,282,948
$1,086,159
$0
$985,287
$1,180,712
$425,488
$9,954,996
0%
$30,921,099
$0
$0
$0
$3,943,857
$0
$0
$0
$0
$0
$34,864,957
8%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$31,423,259
$0
$2,850,650
$641,594
$6,226,805
$1,086,159
$0
$985,287
$1,180,712
$425,488
$44,819,953
1%
($13,480,008)
($3,098,379)
($2,487,903)
($257,186)
($8,974,520)
($1,648,673)
($334,641)
($15,199,773)
($183,327)
($62,209)
(45,726,619)
-30.0%
-100.0%
-46.6%
-28.6%
-59.0%
-60.3%
-100.0%
-93.9%
-13.4%
-12.8%
-50.5%
$46,866,514
$30,599,529
$16,881,553
$14,002,204
$9,143,693
$6,258,186
$6,078,857
$5,097,940
$134,928,475
4%
$27,765,853
$25,314,032
$0
$10,221,882
$7,365,680
$2,178,900
$3,729,789
$2,072,864
$78,649,000
3%
$10,699,106
$0
$7,147,416
$0
$0
$1,590,464
$17,579
$0
$19,454,565
4%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$38,464,959
$25,314,032
$7,147,416
$10,221,882
$7,365,680
$3,769,364
$3,747,368
$2,072,903
$98,103,604
3%
$31,596,574
$24,573,509
$0
$14,596,282
$7,324,621
$2,316,677
$3,703,548
$2,530,621
$86,641,834
3%
$2,329,163
$0
$3,976,910
$0
$0
$2,278,960
$0
$0
$8,585,033
2%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$33,925,737
$24,573,509
$3,976,910
$14,596,282
$7,324,621
$4,595,637
$3,703,548
$2,530,621
$95,226,867
3%
($12,940,777)
($6,026,019)
($12,904,642)
$594,079
($1,819,072)
($1,662,549)
($2,375,308)
($2,567,319)
($39,701,607)
-27.6%
-19.7%
-76.4%
4.2%
-19.9%
-26.6%
-39.1%
-50.4%
-29.4%
35
U-L
Unified Budget FY2012-13 Proposed Expenditures Compared to FY2011-12 Estimate and FY2010-11 Actual Expenditures
$ 000
A
FISCAL YEAR 201011
TOTAL
OPERATING
TOTAL
OPERATING
68
$277,374,502
$95,249,273
$38,359,453
$133,608,725
$52,777,289
$27,478,444
$8,247,468
$5,817,940
$0
$94,321,140
$64,682,061
$82,489,710
$31,648,300
$3,163,127
$3,806,211
$38,617,638
$5,588,326
$1,822,019
$2,482,464
$35,270
$701,021,855
22%
$165,748,170
$90,037,824
$34,132,011
$124,169,835
$54,550,000
$29,178,294
$10,678,190
$5,676,938
$0
$100,083,422
$55,997,213
($4,543,135)
$28,766,160
$1,621,563
$3,526,199
$33,913,922
$3,671,000
$3,008,005
$1,940,019
$0
$483,988,452
21%
$0
$1,000,000
$5,000
$1,005,000
$0
$0
$0
$0
$0
$0
$0
$2,674,796
$0
$0
$0
$0
$0
$0
$0
$3,679,796
1%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$80,900,346
$0
$0
$0
$0
$0
$0
$0
$80,900,346
96%
$165,748,170
$91,037,824
$34,137,011
$125,174,835
$54,550,000
$29,178,294
$10,678,190
$5,676,938
$0
$100,083,422
$55,997,213
$79,032,007
$28,766,160
$1,621,563
$3,526,199
$33,913,922
$3,671,000
$3,008,005
$1,940,019
$568,568,594
20%
$261,207,057
$83,110,795
$32,754,850
$115,865,645 $
$55,811,000
$19,949,654
$11,464,795
$5,748,571
$0
$92,974,020 $
$65,353,371
($4,543,135)
$30,552,053
$1,959,764
$3,700,896
$36,212,713
$3,671,000
$3,008,005
$1,991,634
$0
$575,740,310
23%
69
70
71
72
73
74
75
76
77
78
79
$38,392,869
$365,162,134
$38,596,512
$20,129,738
$462,281,252
$67,717,513
$34,901,953
$21,860,269
$56,762,222
$586,760,988
19%
$99,234,857
$383,336,240
$49,274,912
$26,556,195
$558,402,204
$63,755,682
$14,315,098
$22,626,567
$36,941,665
$659,099,551
29%
$0
$7,167,019
$0
$0
$7,167,019
$0
$18,147,092
$0
$18,147,092
$25,314,111
5%
$0
$0
$0
$0
$99,234,857
$390,503,259
$49,274,912
$26,556,195
$565,569,223
$63,755,682
$32,462,190
$22,626,567
$55,088,757
$684,413,662
24%
$122,912,724
$397,053,068
$56,036,098
$26,556,195
$602,558,086
$63,755,682
$14,289,022
$22,626,567
$36,915,589
$703,229,357
28%
$0
$7,167,019
$0
$0
$7,167,019
$0
$19,901,115
$0
$19,901,115
$27,068,134
6%
80
81
82
83
84
85
86
87
$1,523,856,818
$90,546,572
$134,928,475
$701,021,855
$2,450,353,720
$586,760,988
$3,037,114,708
96%
$1,005,263,156
$13,859,416
$78,649,000
$483,988,452
$1,581,760,024
$659,099,551
$2,240,859,575
99%
$321,442,707
$31,774,049
$19,454,565
$3,679,796
$376,351,117
$25,314,111
$401,665,228
87%
$1,326,705,864
$45,633,464
$98,103,604
$568,568,594
$2,039,011,526
$684,413,662
$2,723,425,188
97%
$1,086,859,355
$9,954,996
$86,641,834
$575,740,310
$1,759,196,495
$703,229,357
$2,462,425,852
97%
$331,328,974
$34,864,957
$8,585,033
$2,518,605
$377,297,570
$27,068,134
$404,365,704
91%
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
36
$0
$0
$0
$0
$0
0%
$0
$0
$0
$80,900,346
$80,900,346
$80,900,346
96%
TOTAL
$0
$0
$0
$0
$4,000
$0
4,000 $
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$
$0
$0
$2,514,605 $83,273,195
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$2,518,605 $83,273,195
1%
96%
AJ-L
J
DIFFERENCE
FY13 to FY11
TOTAL
$261,207,057
$83,110,795
$32,758,850
$115,869,645
$55,811,000
$19,949,654
$11,464,795
$5,748,571
$0
$92,974,020
$65,353,371
$81,244,665
$30,552,053
$1,959,764
$3,700,896
$36,212,713
$3,671,000
$3,008,005
$1,991,634
$661,532,110
21%
($16,167,445)
($12,138,477)
($5,600,603)
($17,739,080)
$3,033,711
($7,528,790)
$3,217,327
($69,369)
$0
($1,347,121)
$671,310
($1,245,045)
($1,096,247)
($1,203,364)
($105,314)
($2,404,925)
($1,917,326)
$1,185,986
($490,830)
($35,270)
($39,489,745)
-5.8%
-12.7%
-14.6%
-13.3%
5.7%
-27.4%
39.0%
-1.2%
N/A
-1.4%
1.0%
-1.5%
-3.5%
-38.0%
-2.8%
-6.2%
-34.3%
65.1%
-19.8%
-100.0%
-5.6%
$0
$0
0%
$122,912,724
$404,220,087
$56,036,098
$26,556,195
$609,725,105
$63,755,682
$34,190,137
$22,626,567
$56,816,704
$730,297,491
24%
$84,519,856
$39,057,953
$17,439,586
$6,426,457
$147,443,852
($3,961,831)
(711,816.07)
$766,298
$54,482
$143,536,503
220.1%
10.7%
45.2%
31.9%
31.9%
-5.9%
-2.0%
3.5%
0.1%
24.5%
$0
$0
$0
$83,273,195
$83,273,195
$0
$83,273,195
96%
$1,418,188,329
$44,819,953
$95,226,867
$661,532,110
$2,219,767,260
$730,297,491
$2,950,064,750
96%
($105,668,489)
($45,726,619)
($39,701,607)
($39,489,745)
($230,586,461)
$143,536,503
($87,049,958)
-6.9%
-50.5%
-29.4%
-5.6%
-9.4%
24.5%
-2.9%
$0
$0
$0
$0
$0
U-L
Unified Budget FY2012-13 Proposed Expenditures Compared to FY2011-12 Estimate and FY2010-11 Actual Expenditures
$ 000
A
FISCAL YEAR 201011
TOTAL
OPERATING
TOTAL
OPERATING
TOTAL
AJ-L
J
DIFFERENCE
FY13 to FY11
TOTAL
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
$1,537,155
$3,641,965
$3,348,758
$987,946
$488,001
$863,691
$483,687
$0
$11,351,203
0%
$1,140,569
$1,326,567
$1,677,635
$538,467
$448,166
$696,008
$453,217
$0
$6,280,629
0%
$10,000
$82,835
$0
$305,828
$0
$0
$0
$0
$398,663
0%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$1,150,569
$1,409,402
$1,677,635
$844,294
$448,166
$696,008
$453,217
$0
$6,679,292
0%
$1,124,436
$1,349,834
$1,635,522
$527,289
$445,406
$688,579
$487,745
$0
$6,258,810
0%
$0
$0
($0)
$326,709
$0
$0
$0
$0
$326,709
0%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$1,124,436
$1,349,834
$1,635,521
$853,998
$445,406
$688,579
$487,745
$0
$6,585,519
0%
($412,719)
($2,292,131)
($1,713,237)
($133,948)
($42,595)
($175,112)
$4,058
$0
($4,765,683)
-26.8%
-62.9%
-51.2%
-13.6%
-8.7%
-20.3%
0.8%
N/A
-42.0%
120
121
122
123
124
125
126
127
128
129
130
131
$126,925
$1,473,000
$7,073,900
$5,293,004
$3,704,431
$3,456,110
$2,011,832
$14,242,696
$4,507,435
$0
$41,889,333
1%
$0
$787,157
$6,462,561
$5,511,568
$0
$2,409,709
$2,002,285
$12,984,132
$0
$0
$30,157,413
1%
$0
$0
$0
$0
$0
$0
$0
$0
$4,565,278
$0
$4,565,278
1%
$0
$0
$0
$0
$3,481,947
$0
$0
$0
$0
$0
$3,481,947
4%
$0
$787,157
$6,462,561
$5,511,568
$3,481,947
$2,409,709
$2,002,285
$12,984,132
$4,565,278
$0
$38,204,637
1%
$0
$826,046
$2,168,172
$5,511,515
$0
$2,622,877
$1,274,036
$13,091,535
$0
$0
$25,494,180
1%
$0
$0
$0
$0
$0
$0
$0
$0
$2,963,327
$0
$2,963,327
1%
$0
$0
$0
$0
$3,538,397
$0
$0
$0
$0
$0
$3,538,397
4%
$0
$826,046
$2,168,172
$5,511,515
$3,538,397
$2,622,877
$1,274,036
$13,091,535
$2,963,327
$0
$31,995,905
1%
($126,925)
($646,954)
($4,905,728)
$218,511
($166,035)
($833,234)
($737,796)
($1,151,161)
($1,544,107)
$0
($9,893,429)
-100.0%
-43.9%
-69.3%
4.1%
-4.5%
-24.1%
-36.7%
-8.1%
-34.3%
N/A
-23.6%
132
133
134
135
136
137
138
139
140
141
$3,869,411
$13,207,925
$7,516,707
$3,011,416
$2,404,823
$1,804,941
$792,188
$0
$32,607,411
1%
$2,262,060
$7,547,616
$4,492,502
$1,402,414
$1,296,522
$458,995
$1,073,127
$0
$18,533,235
1%
$1,505,480
$1,417,491
($0)
$39,946
$8,533
$0
$0
$0
$2,971,450
1%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$3,767,540
$8,965,106
$4,492,502
$1,442,360
$1,305,055
$458,995
$1,073,127
$0
$21,504,684
1%
$2,243,772
$7,743,188
$4,458,843
$1,418,483
$995,575
$475,463
$1,022,916
$0
$18,358,239
1%
$0
$1,624,185
($0)
$0
$8,730
$0
$0
$0
$1,632,915
0%
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$2,243,772
$9,367,373
$4,458,843
$1,418,483
$1,004,304
$475,463
$1,022,916
$0
$19,991,154
1%
($1,625,640)
($3,840,552)
($3,057,863)
($1,592,933)
($1,400,518)
($1,329,478)
$230,728
$0
($12,616,257)
-42.0%
-29.1%
-40.7%
-52.9%
-58.2%
-73.7%
29.1%
N/A
-38.7%
88
89
90
91
92
93
94
95
96
97
98
99
$1,774,404
$27,344,070
$2,600,579
$9,521,350
$11,226,326
$7,510,901
$2,537,814
$632,410
$242,514
$442,805
$0
$63,833,172
2%
$1,991,094
$359,944
$473,679
$1,901,341
$961,341
$1,654,686
$778,557
$250,019
$698,698
$670,924
$0
$9,740,282
0%
$360,273
$24,600,291
$2,345,901
$3,983,837
$7,813,569
$1,210,842
$2,600,313
$0
$0
$0
$0
$42,915,025
9%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$2,351,367
$24,960,235
$2,819,580
$5,885,178
$8,774,910
$2,865,528
$3,378,869
$250,019
$698,698
$670,924
$0
$52,655,308
2%
$1,990,868
$357,644
$458,714
$1,972,676
$1,246,289
$1,689,448
$836,007
$271,444
$675,327
$521,860
$0
$10,020,277
0%
$375,773
$10,370,362
$2,599,936
$4,068,458
$8,224,373
$688,681
$2,297,132
$0
$0
$0
$0
$28,624,714
6%
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
0%
$2,366,640
$10,728,005
$3,058,650
$6,041,134
$9,470,662
$2,378,128
$3,133,139
$271,444
$675,327
$521,860
$0
$38,644,991
1%
$592,237
($16,616,064)
$458,071
($3,480,216)
($1,755,664)
($5,132,772)
$595,325
($360,966)
$432,814
$79,055
$0
($25,188,181)
33.4%
-60.8%
17.6%
-36.6%
-15.6%
-68.3%
23.5%
-57.1%
178.5%
17.9%
N/A
-39.5%
$756,228
$2,173,711
$2,336,017
$1,598,564
$1,309,175
$402,410
$0
$8,576,105
0%
$0
$1,351,340
$1,014,988
$1,413,820
$1,006,640
$65,530
$0
$4,852,318
0%
$0
$0
$0
$0
$217,000
$0
$0
$217,000
0%
$0
$0
$0
$0
$0
$0
$0
$0
0%
$0
$1,351,340
$1,014,988
$1,413,820
$1,223,640
$65,530
$0
$5,069,318
0%
$0
$1,108,925
$867,500
$1,503,139
$948,178
$1,540
$0
$4,429,282
0%
$0
$0
$50,000
$0
$0
$0
$0
$50,000
0%
$0
$0
$0
$0
$0
$0
$0
$0
0%
$0
$1,108,925
$917,500
$1,503,139
$948,178
$1,540
$0
$4,479,282
0%
($756,228)
($1,064,786)
($1,418,516)
($95,426)
($360,996)
($400,870)
$0
($4,096,822)
-100.0%
-49.0%
-60.7%
-6.0%
-27.6%
-99.6%
N/A
-47.8%
37
U-L
Unified Budget FY2012-13 Proposed Expenditures Compared to FY2011-12 Estimate and FY2010-11 Actual Expenditures
$ 000
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
A
FISCAL YEAR 201011
TOTAL
$967,995
$705,469
$672,533
OPERATING
TOTAL
$2,345,997
0%
$409,984
$438,041
$407,591
$0
$1,255,617
0%
$0
$0
$0
$0
$0
0%
$0
$0
$0
$0
$0
0%
$3,811,580
$544,675
$6,127,520
($42,249,941)
($31,766,166)
-1%
$3,800,000
$701,747
$3,164,400
($46,037,333)
($38,371,186)
-2%
$0
$500
$0
$8,620,637
$8,621,137
2%
$63,833,172
$8,576,105
$11,351,203
$41,889,333
$32,607,411
$2,345,997
($31,766,166)
$128,837,054
$9,740,282
$4,852,318
$6,280,629
$30,157,413
$18,533,235
$1,255,617
($38,371,186)
$32,448,308
$3,037,114,610
96%
$409,984
$438,041
$407,591
OPERATING
TOTAL
AJ-L
J
DIFFERENCE
FY13 to FY11
TOTAL
$1,255,617
0%
$401,678
$452,447
$403,179
$0
$1,257,304
0%
$0
$0
$0
$0
$0
0%
$0
$0
$0
$0
$0
0%
$401,678
$452,447
$403,179
$0
$1,257,304
0%
($566,317)
($253,022)
($269,354)
$0
($1,088,693)
-58.5%
-35.9%
-40.1%
N/A
-46.4%
$0
$0
$0
$0
$0
0%
$3,800,000
$702,247
$3,164,400
($37,416,696)
($29,750,049)
-1%
$3,800,000
$695,318
$6,288,400
$7,943,366
$18,727,084
1%
$0
$1,914
$0
$7,930,623
$7,932,537
2%
$0
$0
$0
$0
($11,580)
$152,557
$160,880
$58,123,930
$58,425,787
-0.3%
28.0%
2.6%
-137.6%
-183.9%
0%
$3,800,000
$697,232
$6,288,400
$15,873,989
$26,659,621
1%
$42,915,025
$217,000
$398,663
$4,565,278
$2,971,450
$0
$8,621,137
$59,688,552
$0
$0
$0
$3,481,947
$0
$0
$0
$3,481,947
$52,655,308
$5,069,318
$6,679,292
$38,204,637
$21,504,684
$1,255,617
($29,750,049)
$95,618,807
$10,020,277
$4,429,282
$6,258,810
$25,494,180
$18,358,239
$1,257,304
$18,727,084
$84,545,178
$28,624,714
$50,000
$326,709
$2,963,327
$1,632,915
$0
$7,932,537
$41,530,202
$0
$0
$0
$3,538,397
$0
$0
$0
$3,538,397
$38,644,991
$4,479,282
$6,585,519
$31,995,905
$19,991,154
$1,257,304
$26,659,621
$129,613,777
($25,188,181)
($4,096,822)
($4,765,683)
($9,893,429)
($12,616,257)
($1,088,693)
$58,425,787
$776,722
-39.5%
-47.8%
-42.0%
-23.6%
-38.7%
-46.4%
-183.9%
0.6%
$2,240,859,575
99%
$401,665,228
87%
$80,900,346
96%
$2,723,425,149
97%
$2,462,425,852
97%
$404,365,704
91%
$83,273,195
96%
$2,950,064,750
96%
($87,049,860)
-2.9%
$128,837,054
4%
$32,448,308
1%
$59,688,552
13%
$3,481,947
4%
$95,618,807
3%
$84,545,178
3%
$41,530,202
9%
$3,538,397
4%
$129,613,777
4%
$3,165,951,664
$2,273,307,883
$461,353,780
$84,382,293
$2,819,043,956
$2,546,971,030
$445,895,905
$86,811,592
$3,079,678,527
TOTAL
162
163
School Budgets
School Budgets - Percent of Total
165
166
TOTAL
164
38
$776,722
($86,273,137)
0.6%
-2.7%
V-M
Unified Budget FY2012-13 Proposed Full Time Positions Compared to FY2011-12 Estimate and FY2010-11 Actual Positions
$ 000
A
FISCAL YEAR 201011
TOTAL FTE
OPERATING FTE
TOTAL FTE
OPERATING FTE
J
DIFFERENCE
FY13 to FY11
TOTAL
AM-M
TOTAL FTE
I. DISTRICT-OPERATED SCHOOLS
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
7,452
1,101
3,180
498
12,231
1,361
1,286
23
2,670
936
4,787
831
1,977
414
8,009
1,106
1,255
14
2,375
9
60
2
1
3
341
83
287
76
298
195
68
13
110
123
37
16,787
71%
60
63
123
11,137
72%
192
31
4
25
28
1
3
4
288
1%
497
296
252
100
70
98
1,313
6%
1,672
145
439
5
2,261
226
226
778
1
20
4,790
827
1,977
414
8,008
1,106
1,255
14
2,375
9
60
298
195
68
1
318
195
68
3,299
83%
0%
14,436
71%
0%
119
19
6
22
11
32
3
3
215
1%
3
3
78
1%
119
18
137
3%
284
205
110
24
39
662
4%
116
49
20
185
5%
0%
399
205
49
110
44
39
847
4%
284
205
110
24
39
662
4%
19
6
4
11
32
13
6,459
976
2,416
419
10,270
1,106
1,481
14
2,601
9
838
13
73
63
136
60
63
123
11,136
72%
19
6
4
11
32
3
3
78
1%
1,519
145
424
5
2,093
226
226
718
1
20
(1,144)
(129)
(778)
(79)
(2,130)
(255)
195
(9)
(69)
9
(158)
-15.3%
-11.7%
-24.5%
-15.8%
-17.4%
-18.8%
15.2%
-38.5%
-2.6%
N/A
-16.9%
(1)
(1)
(2)
(23)
(83)
(92)
(8)
-50.0%
-100.0%
-66.7%
-6.7%
-100.0%
-32.0%
-10.5%
58
(47)
11
(37)
(2,582)
446.2%
-42.7%
8.9%
-100.0%
-15.4%
1
318
195
68
3,069
84%
0%
71
63
134
14,205
71%
124
18
142
4%
0%
124
19
6
22
11
32
3
3
220
1%
18
0%
301
205
28
110
44
39
728
4%
11
6,308
972
2,402
419
10,101
1,106
1,481
14
2,601
9
778
11
28
20
66
2%
(68)
-35.5%
N/A
(12) -38.7%
2
40.0%
(3) -12.0%
(17) -60.7%
31 3100.0%
N/A
0.0%
(1)
-25.0%
(69)
-23.8%
(196)
(91)
(224)
10
(26)
(59)
(585)
-39.4%
-30.6%
-88.9%
10.0%
N/A
-37.0%
N/A
-60.2%
-44.6%
39
V-M
Unified Budget FY2012-13 Proposed Full Time Positions Compared to FY2011-12 Estimate and FY2010-11 Actual Positions
$ 000
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
40
A
FISCAL YEAR 201011
TOTAL FTE
1,380
347
1,727
573
475
39
1,087
916
416
31
38
485
12
4,227
18%
115
115
115
0%
16,787
288
1,313
4,227
22,615
115
22,730
96%
OPERATING FTE
1,280
305
1,585
520
477
42
1,039
410
43
37
490
11
3,126
20%
14
14
0%
5
5
0%
133
133
133
3%
11,137
78
662
3,126
15,003
5
15,007
97%
3,299
137
185
14
3,634
133
3,767
94%
TOTAL FTE
1,280
305
1,585
520
477
42
1,039
812
410
43
37
490
11
3,937
19%
0%
138
138
138
1%
798
798
798
97%
14,436
215
847
3,937
19,435
138
19,572
97%
OPERATING FTE
1,280
305
1,585
520
477
42
1,039
410
43
37
490
11
3,126
20%
14
14
0%
5
5
0%
133
133
133
4%
11,136
78
662
3,126
15,002
5
15,006
97%
3,069
142
66
14
3,290
133
3,423
94%
TOTAL FTE
1,280
305
1,585
520
477
42
1,039
812
410
43
37
490
11
3,937
20%
0%
138
138
138
1%
798
798
798
97%
14,205
220
728
3,937
19,090
138
19,227
97%
AM-M
J
DIFFERENCE
FY13 to FY11
TOTAL
(100)
(42)
(142)
(53)
2
3
(48)
(104)
(6)
12
(1)
5
(1)
(290)
23
23
23
(2,582)
(69)
(585)
(290)
(3,525)
23
(3,503)
N/A
-7.2%
-12.1%
-8.2%
N/A
-9.2%
0.4%
7.7%
N/A
-4.4%
N/A
-11.4%
-1.4%
39.2%
-2.6%
1.1%
N/A
N/A
-8.3%
N/A
-6.9%
N/A
N/A
N/A
N/A
N/A
N/A
19.6%
N/A
19.6%
19.6%
-15.4%
-23.8%
-44.6%
-6.9%
-15.6%
19.6%
-15.4%
V-M
Unified Budget FY2012-13 Proposed Full Time Positions Compared to FY2011-12 Estimate and FY2010-11 Actual Positions
$ 000
A
FISCAL YEAR 201011
TOTAL FTE
OPERATING FTE
TOTAL FTE
OPERATING FTE
J
DIFFERENCE
FY13 to FY11
TOTAL
AM-M
TOTAL FTE
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
253
1%
132
133
134
135
136
137
138
139
140
141
21
119
36
13
17
8
5
219
1%
88
89
90
91
92
93
94
95
96
97
98
99
11
79
23
33
61
59
17
5
2
4
144
4%
0%
0%
0%
5
10
15
3
2
3
4
42
0%
32
1%
0%
2
2
17
1
10
7
2
5
4
294
1%
4
24
14
14
12
2
70
0%
35
0%
7
30
34
9
3
5
4
92
0%
1
14
59
30
29
21
71
28
50
0%
10
6
10
9
10
47
22
20
58
157
1%
13
71
19
8
8
3
5
127
1%
4
43
20
10
51
7
9
23
6
4
42
42
1%
9
1
10
0%
4
45
22
27
52
17
16
2
5
4
22
3%
0%
143
4%
0%
0%
0%
5
10
13
3
2
3
4
40
0%
32
1%
0%
194
1%
10
6
10
9
35
0%
5
32
21
7
2
3
4
74
0%
22
10
47
22
22
20
58
42
2
2
17
1
10
7
2
5
4
50
0%
10
6
10
9
35
0%
10
47
22
20
58
221
1%
157
1%
13
80
20
8
8
3
5
13
71
19
8
8
3
5
137
1%
127
1%
4
43
21
10
52
3
9
23
6
4
43
43
1%
9
1
10
0%
22
22.00
3%
$0
0%
4
45
23
27
53
13
16
2
5
4
192
1%
10
6
10
9
35
0%
5
32
19
7
2
3
4
72
0%
10
47
22
22
20
58
43
222
1%
13
80
20
8
8
3
5
137
1%
(7)
(34)
0
(6)
(8)
(46)
(1)
(3)
3
(0)
(102)
-63.6%
-42.5%
1.7%
-18.2%
-13.1%
-77.5%
-5.9%
-60.0%
130.0%
-6.3%
N/A
-34.6%
(4)
(14)
(8)
(4)
(3)
(2)
(35)
-100.0%
-58.3%
-57.1%
-28.6%
-25.0%
-100.0%
N/A
-50.0%
(2)
2
(15)
(2)
(1)
(2)
(20)
-25.7%
6.7%
-44.1%
-24.4%
-33.3%
-40.0%
N/A
N/A
-21.7%
(1)
(4)
(12)
(8)
(7)
(1)
(13)
15
(32)
-100.0%
-28.6%
-20.3%
N/A
-36.4%
-24.1%
-4.8%
-18.3%
51.8%
N/A
-12.5%
(8)
(39)
(16)
(5)
(9)
(5)
(82)
-38.1%
-32.8%
-44.4%
-38.5%
-52.9%
-62.5%
N/A
N/A
-37.4%
41
V-M
Unified Budget FY2012-13 Proposed Full Time Positions Compared to FY2011-12 Estimate and FY2010-11 Actual Positions
$ 000
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
A
FISCAL YEAR 201011
TOTAL FTE
7
7
8
OPERATING FTE
TOTAL FTE
OPERATING FTE
0%
0%
0%
8
0%
0%
294
70
92
253
219
22
6
956
50
35
42
157
127
14
8
433
144
32
42
10
229
22,730
96%
15,007
97%
956
4%
23,686
22
0%
6
0%
J
DIFFERENCE
FY13 to FY11
TOTAL
TOTAL FTE
8
0%
0%
8
0%
22
194
35
74
221
137
14
8
683
50
35
40
157
127
14
8
431
143
32
43
10
227
22.00
22.00
192
35
72
222
137
14
8
680
(102)
(35)
(20)
(32)
(82)
(8)
2
(276)
-34.6%
-50.0%
-21.7%
-12.5%
-37.4%
-36.4%
33.3%
-28.9%
3,767
94%
798
97%
19,572
97%
15,006
97%
3,423
94%
797.82
97%
19,227
97%
(3,503)
-15.4%
433
3%
229
6%
22
3%
683
3%
431
3%
227
6%
22.00
3%
680
3%
(276)
-28.9%
15,440
3,996
820
20,256
15,437
3,651
820
19,907
(3,779)
-16.0%
22
8
0%
14
0%
6
4
4
14
0%
(1)
(3)
(4)
0%
14
0%
6
4
4
0%
14
0%
6
4
4
6
4
4
AM-M
(8)
-14.3%
-42.9%
-50.0%
N/A
-36.4%
N/A
33.3%
N/A
N/A
33.3%
TOTAL
162
163
School Budgets
School Budgets - Percent of Total
164
165
166
TOTAL
42