Zero Based Budgeting Implementation GILBERT PUBLIC SCHOOLS WHAT

Zero Based Budgeting Implementation GILBERT PUBLIC SCHOOLS

WHAT IS OUR CORE? Instruction • Visual Arts • Performing Arts • Physical Education • Special Education • Gifted GPS Zero Based Budgeting • Athletics • Electives • Reading/Writing • Math

WHAT IS OUR CORE? - INSTRUCTION Human Resources / Payroll Business Services Food Services School Administration Instruction Student Support Transportation Plant Operations GPS Zero Based Budgeting Instruction Support

EXAMPLES OF PROGRAM PACKAGES Elementary Education Junior High School Education Business Services Program Package Administrative Services Ed Services Regular Instruction Finance Night Security Professional Developmen t Gifted Instruction Admin Clerical Accounts Payable Safety and Security Assessment Admin Clerical Special Education Instruction Procurement Service Packets Regular Instruction Special Education Instruction Warehouse Instrumental Music Fixed Assets General Music Mailroom Social Workers Art Librarians GPS Zero Based Budgeting Curriculum Grants Management Special Education Technology Operations Custodial Human Resources Payroll / Benefits Personnel

SERVICE PACKET (DECISION UNIT) Staff • • FTE Salary Stipends Benefits Supplies & Services • Hourly Assignments • Labor Services • Supplies GPS Zero Based Budgeting

SERVICE PACKET GPS Zero Based Budgeting

SERVICE LEVEL PACKET 0 2 3 1 80% GPS Zero Based Budgeting

SERVICE LEVEL PACKET 1 20 3 80% 85% 90% 95% 98% 100% 102% GPS Zero Based Budgeting

ELEMENTARY PROGRAM PACKAGE Admin / Clerical Special Ed Instruction Service Packet Contracts • • • Regular Instruction Service Packet FTE Salary Stipends Benefits Assignments & Supplies • Hourly Assignments • Labor Services • Supplies 1 7 2 3 4 5 6 GPS Zero Based Budgeting 1 2 3 4 5 6

BUDGET DEVELOPMENT PROCESS – PHASE 1 � Packet Development Committee � For each program packet � District Office Administrator (Chair) � School Administrators (2) � Teachers(4) � Support Staff Member(1) � Community Members (3) GPS Zero Based Budgeting

SERVICE PACKET DEVELOPMENT Elementary Education Regular Instruction 1 2 3 4 5 6 Gifted Instruction 1 2 3 4 5 6 Admin Clerical 1 2 3 4 5 6 Special Education Instruction 1 2 3 4 5 6 Instrumental Music 1 2 3 4 5 6 General Music 1 2 3 4 5 6 Social Workers 1 2 3 4 5 6 GPS Zero Based Budgeting 7

BUDGET DEVELOPMENT PROCESS – PHASE 2 � Budget Review and Priority Committee � Superintendent � Cabinet (1) (5) � Finance Director (1) � Community Members (3) � Principals (4) � Teachers (3) � Support Staff (2) GPS Zero Based Budgeting

SERVICE PACKET PRIORITIZATION Elementary Education Regular Instruction 1 2 3 4 5 6 Gifted Instruction 1 2 3 4 5 6 Admin Clerical 1 2 3 4 5 6 Special Education Instruction 1 2 3 4 5 6 Instrumental Music 1 2 3 4 5 6 General Music 1 2 3 4 5 6 Social Workers 1 2 3 4 5 6 GPS Zero Based Budgeting 7 • Core service levels are stacked first • At higher levels some areas will take priority • Some areas will receive many level upgrades before others

BUDGET DEVELOPMENT PROCESS –PHASE 3 � Superintendent presents proposed budget to the School Board with presentation of all packets and service levels by the packet chair � Board reviews and approves or adjusts recommended priorities � The total revenue will not be finalized 2 2 1 1 1 2 2 2 1 1 GPS Zero Based Budgeting

SERVICE PACKET REVIEW AND APPROVAL 6 2 2 1 1 1 2 2 2 1 1 3 2 2 1 1 1 2 2 2 1 1 2 2 1 4 1 1 2 2 2 1 1 1 1 2 2 2 1 1 GPS Zero Based Budgeting

SERVICE PACKET FINALIZATION R e v e n u e s 6 2 2 1 1 1 2 2 2 1 1 3 2 2 1 1 1 2 2 2 1 1 2 2 1 4 1 1 2 2 2 1 1 1 1 2 2 2 1 1 Dropped Service Levels GPS Zero Based Budgeting

Service Packets ANALOGY Program Package 1 Program Package 2 Service Packet 1 Service Packet 2 GPS Zero Based Budgeting

PHASE 1 – PACKET DEVELOPMENT Program Package 1 Program Package 2 GPS Zero Based Budgeting

PHASE 2 – PRIORITIZATION GPS Zero Based Budgeting

PHASE 3 – APPROVAL GPS Zero Based Budgeting

PHASE 4 – FINALIZATION R e v e n u e s GPS Zero Based Budgeting

TIME LINE � Jan 28 th Board Approves Zero Based Budget Development Guidelines � February – March Development of Proposed Zero Based Budget � April – May Board Review and Tentative Adoption � July 1 Board Adopts Zero Based Operational Budget GPS Zero Based Budgeting

QUESTIONS? GPS Zero Based Budgeting

WHAT IS THE COST OF ADMINISTRATION? � Administrators � Administration � Administrative services � Auditor general report � District Administration � School Administration � Budget Presentations � 2012 vs 2013 vs 2014 GPS Zero Based Budgeting

AUDITOR GENERAL REPORT Estimated 2013 Results 21 XX Student Support 8. 91% 22 XX Instruction Support 3. 00% 26 XX Operations and Maintenance 11. 14% 27 XX Transportation 4. 54% 1 XXX Instruction 61. 11% 31 XX Food Services 4. 07% 23 xx-25 xx, 29 xx Administration 7. 23% GPS Zero Based Budgeting

INSTRUCTION - $150 M � Teachers � Aides GPS Zero Based Budgeting

STUDENT SUPPORT - $22 M � Attendance & Student Records � Psychology Services � Student Hearings � Counselors � Social Workers � Athletics � Health Services � Speech Pathologists � Administrators and Assistants in those areas GPS Zero Based Budgeting

INSTRUCTION SUPPORT - $7. 4 M � Curriculum (Language Arts, Math, Science, etc) � Assessment & Testing � Professional Development � Librarians � Special Education � Administrators and Assistants in those areas GPS Zero Based Budgeting

OPERATIONS & MAINTENANCE - $27. 5 M � Building Maintenance � Custodians � Grounds � HVAC � Security � Telecom � Mechanics � Administrators and Assistants in those areas GPS Zero Based Budgeting

TRANSPORTATION - $11 M � Bus Drivers � Mechanics � Dispatch � Route Supervisor � Administrator and Assistant GPS Zero Based Budgeting

FOOD SERVICES - $10 M � Food Service Workers � Administrator � Administration specialists in those areas GPS Zero Based Budgeting

ADMINISTRATION SERVICES - $17. 8 M � Finance / Procurement / Accounts Payable � School Administration (Principals, Secretaries) � Technology � Community Relations � Human Resources / Payroll � Superintendent � Warehouse � Administrators and Assistants in those areas GPS Zero Based Budgeting

AUDITOR GENERAL REPORT Administrators w/Benefits @29% 21 XX Student Support 22 XX Instruction Support 26 XX Ops and Maintenance 27 XX Transportation 31 XX Food Services 23 xx-25 xx, 29 xx Admin Svcs Total % of District School slice 5% 0. 0% 5. 3% 10% 1. 1% 10. 9% 0% 1% 1% 6% 0. 0% 37. 0% 0. 5% 1. 1% 1. 3% 43. 4% 21 XX Student Support 8. 91% 22 XX Instruction Support 3. 00% 26 XX Operations and Maintenance 11. 14% 27 XX Transportation 4. 54% 1 XXX Instruction 61. 11% 31 XX Food Services 4. 07% 23 xx-25 xx, 29 xx Administration 7. 23% GPS Zero Based Budgeting