Augusta School District Budget analysis 2011-2012

Presented by: Bruce Cooper For EDU 709

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Budget Development Steps

By looking at the Expenditures of the 2010-2011 budget and comparing them to the 2011-2012, A determination of the total resources available to the schools in the form of money or services

and the need to provide an adequate education

with equity for all Stakeholders.
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What are the differences between last years budget and this years?

Why is their an increase/decrease? Variances

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Figure 1

As shown on the figure #1, the Augusta schools have come under budget in 20102011. 5 of the 7 schools did not spend their full budgeted amount and their 2011-2012 budget reflects this. The 2 schools that did go over was one of the elementary schools ( by $23,235 ) and the High School ( by $81,819).

The Subtotal of a budgeted amount for the Augusta Schools in the 2010-2011 school year was $25,745,019. The amount spent was $24,608,108. A difference of $1,136,911. Question? Why such a variance? What happened to the non expended money? I have a request to speak to the business manager about this and other matters. Next week will be when she can see me.

Budgeted Revenues as they compare from 2010-2011 to 2011-2012 ( Figure 2) The money received for the 2010-2011 school year was $25,556,786 and represents a short fall of $188,476. Who makes up that difference? I am missing something here and need to get clarification.

Figure #2

Computation of Unit Allocation from the State, (Maine) to the Augusta Schools

Money from the State is not like snowflakes just falling from the sky.

Figure #3

On figure #3, the Computation of Unit Allocation to Fund Public Schools, Augusta we see in section 12; A-H the breakdown of the cost to staff Augustas schools. Also in this section we observe the teacher per pupil ratio in each of the grade groups. K-5, 6-8, and 9-12

Figure #4

Figure #5

Figure #6

In a closing section, discuss how you react to what you have found in this part of the project and what key concepts or practices you discovered.

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