Knowing Your School/School District and Understanding Your Role Within School
Administration
AASBO LOCAL SCHOOL FINANCIAL MANAGEMENT PROGRAM
NOVEMBER 2014
Knowing Your School/School District and Understanding Your Role Within School
Administration
Understanding Your Role
How Your School District is Funded
Organization of Alabama School Boards
Board Policies and Procedures And Student Records
What is the Certificate in Local School Financial Management?
The Certificate is designed to develop your professional knowledge, understanding and competence to a level where you will be able to contribute effectively to key areas of school administration.
The program aims to provide you with a framework for developing and improving your own professional administrative practices within the organization where you work.
The program encourages you to think about what you do and how you do it within your job.
The program promotes best practices within educational administration.
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Certificate in Local School Business Management
Need for program
◦ No established training program for local school finance personnel
◦ Majority of auditing findings occurring at local school level
◦ Develop standard procedures state-wide
◦ Develop future leaders in School Business Management
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What are the objectives of the program?
The specific objectives of this program are to provide opportunities to—
◦ Do your existing job better
◦ Gain additional knowledge and understanding about your current role
◦ Apply your skills at work
◦ Maximize your personal and professional development
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Course Content
OFFICE MANAGEMENT
SCHOOL FINANCE
MANAGEMENT & ADMINISTRATION
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OFFICE MANAGEMENT
Knowing Your School/School District and Understanding Your Role within School Administration
Effective Communication/Working with People
Utilization of Technology
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SCHOOL FINANCE
Principles of Accounting I
Principles of Accounting II- Activity Fund Accounting
Elements of Local School Accounting I
Elements of Local School Accounting II
Budget and Financial Reporting
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MANAGEMENT & ADMINISTRATION
School Law
Personnel Management
OFFICE MANAGEMENT
Knowing Your School/School District and Understanding Your Role Within School Administration Objective- The course is designed to give participants an overview of their school/school district in terms of its purpose, objectives, structure, culture and systems. Participants will gain an understanding of how following policies and procedures make the school a more effective and efficient organization.
Understanding Your Role How Your School District is Funded Organization of Alabama School Boards Board Policies and Procedures And Student Records
Understanding Your Role within School Administration
Provide appropriate administrative and organizational support to school contacts and the wider community ◦ Request for information
◦ Use of school premises
◦ Extended services
◦ Substitutes
◦ Student Safety
◦ Other
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Presenting a Positive Image of Yourself and Your School
What is your role in the local school organization? ◦ Is it general or specialized?
Who are the stakeholders in your school? ◦ Which stakeholders do you have the most contact with?
◦ For what reason do you come into contact with them?
Presenting a Positive Image of Yourself and Your School
It takes 15 seconds to make a first impression, and the rest of your life to undo it if it was a negative one.
Image…….
Image may not be everything, but it does speak volumes about you, your office values, achievements,
work ethic and professionalism.
Studies have shown that 55 percent of how you are judged is based on your appearance, 7 percent on the
words that you use and 35 percent on the tone of voice.
Professionalism
Professionalism is like beauty.
It is hard to define, but
people know it when they see it.
The Five Keys to Being a True Professional
Character
Attitude
Excellence
Competency
Conduct
Understanding Your Role within School Administration
Operate school administration systems
◦ Financial
◦ Do you have a procedures manual?
◦ Are procedures standardized across the district?
◦ Account codes
◦ Vendors
◦ Are you utilizing all the tools of the software?
◦ Student information systems
Produce reports in line with school procedures
Reporting of violation of procedures/policies
◦ Case Study
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Understanding Your Role within School Administration
Safeguard confidential information and record management
◦ What safeguards are in place ?
◦ How secure is it ?
Utilizing technology in information management !!!!!
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School Business Management In the 21st Century
The Challenge to Change!!! ◦ Pattern breaking –from structures, processes or functions that
are no longer effective or necessary
◦ What century is your office operating in?
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But, we've always done it that way," This is a warning sign, a symptom of impending disaster for any organization
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How Your School District Is Funded
Summary of K-12 Personnel
2008-2013
Total Personnel
Year FTE Total Salaries
2008 96,996.10 $3,712,251,352
2009 96,297.76 $3,708,565,919
2010 94,705.46 $3,674,409,972
2011 93,342.51 $3,639,831,628
2012 90,619.12 $3,553,896,982
2013 90,492.87 $3,541,497,562
Financial Statements
General Fund‒The primary operating functions of the district are accounted for in this fund.
◦ State Appropriations ◦ Foundation program
◦ Transportation
◦ Local taxes ◦ Property
◦ Sales taxes
Financial Statements
Special Revenue Fund‒Accounts for the proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.
◦ Federal Allocations
◦ Title I
◦ IDEA B
◦ Food Service Program
◦ Local School Funds‒Public
Financial Statements
Debt Service Fund ‐ Accounts for the resources for the payment of long-term debt (principal and interest) of the district.
Capital Projects Fund - Accounts for the resources to acquire or construct major capital projects.
Expendable Trust Fund- Accounts for the resources of district support organizations (PTA, booster club, student organizations). ◦ Non-Public Funds
LEA Budget
State
Financial Statements Revenues ◦ State: Revenues allocated from the ETF or other state funds
◦ Foundation Program
◦ Public School Fund
◦ Other State Programs
◦ Federal: Direct allocations from federal government or pass through allocations
◦ Entitlement Programs/Grants
◦ National Lunch Program
◦ Local:
◦ Property Taxes
◦ Sales Taxes
◦ Other Local Revenue Sources
◦ Local School Funds
◦ Other Sources
What Is The Foundation Program?
Funding program to insure educational opportunity in each school district ◦ Every student in Alabama has an adequate educational opportunity
◦ Requires a level of local tax support for each school district
◦ State funds are distributed in an equitable manner (ability to pay)
What is the Foundation Program? The Foundation Program is the state funding mechanism for K-12 school districts in Alabama.
The program provides a funding formula for the allocation of funds for—
w Teacher Units
w Instructional Support Units (principals, assistant principals, counselors, librarians)
w Support Personnel (aides, custodians, etc.)
w CIS Funds‒textbooks, instructional supplies, professional development, technology
Additionally, all school districts are required to contribute local effort equivalent to the value of 10 mills of local district property tax for its share of the cost of the Foundation Program.
How Does The Foundation Program Work ?
Foundation dollars are earned based on the average enrollment for the 20 days after Labor Day for the previous school year (ADM)
Teacher units are earned by school by grade using funding divisors (FY15)
◦ K-3 14.25
◦ 4-6 21.85
◦ 7-8 20.20
◦ 9-12 18.45
A state salary matrix is used to calculate the dollar allocation for earned teacher and certified support units
K-12 Instructional Support Standards Used for Foundation Program Funding
Elementary School Secondary School Unit School Middle School
Principal ½ up to 263 enrollment 1 ½ up to 249 enrollment ½ up to 249 enrollment
1 per school after 263 1 per school after 249 1 per school after 249
Assistant 1-659 0 1-299 0 1-499 0 1-249 0
Principal 660-879 ½ 300-649 ½ 500-650 ½ 250-499 ½
880-1099 1 650-999 1 651-1249 1 500-999 1
1100-1319 1 ½ 1000 and up 1 ½ For each 250 students ½ 1000-1249 1 ½
1320 and up 2 above 1000 ½ 1250 and up 2
Guidance 1-499 ½ 1-499 ½ 1-499 ½ 1-499 ½
500-749 1 500-749 1 500-749 1 500-749 1
750-999 1 ½ 750-999 2 For each 250 students 750-999 2
1000-1249 2 1000 and up 2 ½ above 500 add ½ 1000-1249 2 ½
1250-1499 2 ½ 1250 and up 3
1500 and up 3
Librarian* 1-263 ½ 1-299 ½ 1-299 ½ 1-249 ½
264-439 1 300-999 1 300-749 1 250-499 1 + ½ aide
440-659 1 + ½ aide 1000 and up 2 750-999 1 + 1 aide 500 and up 1 + 1aide
660 and up 1 + 1 aide 1000 and up 2 + 1 aide
Local Revenue Sources
Local revenue is used to supplement the Foundation Program funding ◦ Additional teaching units
◦ Enhance curriculum programs
◦ Capital improvements/Debt Service
◦ Operations/Maintenance
◦ Administrative Cost
Local Revenues
Levied
◦ County-wide taxes are allocated on the Foundation Program basis
◦ District taxes are allocated within the district where they are levied and collected
◦ Other- Statutory
Local Revenue Sources
Property Taxes
◦ County-Wide
◦ District
Sales Tax
◦ County-Wide
◦ District
Other
City/County Appropriation
Local Revenue
Property Taxes‒ad valorem taxes
◦ Property‒real and personal including motor vehicles
◦ Levied in Millage Rates
Example‒If your district has 27 mills of ad valorem taxes for schools, a single family home (Class III) with a FMV of $100,000 would generate $270 per year in property taxes for schools
◦ Example:
◦ 100,000 FMV = $10,000 AV
◦ $10,000 x.027 = $270
Funding K-12 Public Education is a Local Responsibility
Some communities are willing to pay more in local taxes for educations.
Education is the economic engine for the community/town.
Return on Investment
Jobs-Jobs-Jobs!!!!!
State Issues
Widening of the gap in local financial support
State population shift to employment centers
Consolidation of schools
Elimination of services
Decline in quality of educational programs in many communities because of poor local support
Alabama State Board of Education
PLAN 2020
Our Vision Every Child a Graduate – Every Graduate
Prepared
for
College/Work/Adulthood in the 21st Century
Prepared Graduate Defined
Possesses the knowledge and skills needed to enroll and succeed in credit-bearing, first-year courses at a two- or four-year college, trade school, technical school, without the need for remediation.
Possesses the ability to apply core academic skills to real- world situations through collaboration with peers in problem solving, precision, and punctuality in delivery of a product, and has a desire to be a life-long learner.
Alabama’s PLAN 2020 Priorities
ALABAMA’S 2020
LEARNERS
ALABAMA’S 2020
PROFESSIONALS
ALABAMA’S 2020
SUPPORT SYSTEMS
ALABAMA’S 2020
SCHOOLS/SYSTEMS
Alabama’s 2020 Learners
Objectives
1. All students perform at or above proficiency and show continuous improvement (achievement/growth).
2. All students succeed (gap closure).
3. Every student graduates from high school (grad rate).
4. Every student graduates high school prepared (college and career readiness).
Plan 2020 STRATEGIES for Learners
Develop and implement a unified PreK through college and career readiness plan. Develop and adopt college- and career-ready aligned standards in all subject areas. Create and implement a balanced and meaningful assessment and accountability system. Develop and implement a unified School Readiness Plan. Align available programmatic and fiscal resources to support local school needs in the area of instruction.
Knowing Your School/School District and Understanding Your Role Within School
Administration
UNDERSTANDING YOUR ROLE
HOW YOUR SCHOOL/SCHOOL DISTRICT IS FUNDED
DAVID SMITH- AASBO
SOURCES:
P ROFESS IONALI SM I S FOR E V ERYONE — JAMES R . BALL
T HE S I MPLE T R UT HS OF S ERVI CE —KEN B LANCHARD & BARBARA G L ANZ
A L ABAMA STAT E D EPARTMENT O F E DUCATION