Los Angeles Unified School Los Angeles Unified School DistrictDistrict

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Budget WorkshopBudget Workshop

Presented by:Presented by:Jannelle Kubinec, Associate Vice Jannelle Kubinec, Associate Vice PresidentPresidentLewis Wiley, Jr., Director, Management Lewis Wiley, Jr., Director, Management Consulting ServicesConsulting Services

March 7, 2008March 7, 2008

Good Plans Need Good BudgetsGood Plans Need Good Budgets

The budget is a necessary ingredient to a good plan

Adequate resources are necessary to implement actions with rigor and fidelity

Thinking through total costs is part of planning, not implementation

Unreasonable to expect a 100% result with a less-than- 100% investment

Improvement plans need “real” budgets

Accurate reflection of costs

Include all available resources

Based on up-to-date budget information

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Building a Better Budget ProcessBuilding a Better Budget Process

Building a Better Budget means taking care of all district and site resources Establish a short list of high-priority needs Understand what’s available Create an aligned budget

Priorities

Stuff to Do

Stuff that Goes

A Better Budget

Current Budget

$ and FTE

Things to KnowProgram Uses

RulesOptionsTimelinesetc, etc. etc.

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Creating an Aligned BudgetCreating an Aligned Budget

Step 1Understand the Environment

“Needs Assessment”

Step 2Determine Priorities

“Key Findings”

Step 3Review and Develop Budget

“Action Plan”

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Key Findings

Action Steps

A Team Effort . . .A Team Effort . . .

District

OtherPartners

Sites

Leadership Direction/Policy Information Support

Support Service provider Program knowledge

Site level leadership Service delivery Direct connection to

students and families

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Based on a Theory of ChangeBased on a Theory of Change

The structure of the Improvement Plan template presumes a connection between planning, action, and results

Findings Needs Strategy Outcomes

Action plans are necessary to advance the strategy

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Action Plans

Keep in Mind…Keep in Mind…

This is strategic planning, not operational planning Both address Who, When, What, and How, but with

different point of focus

StrategicStrategic OperationalOperational

Focus Goals Project

Vision Big picture Immediate requirements

Level of Detail Points out direction Step-by-step

Budget Within the ballpark Down to the penny

Evaluation Progress toward goal Completion of project

Example: Professional Development

All administrators and grade level team leaders will participate in Professional Learning Community training during the summer; monthly structured teacher planning time

Detailed plan for developing Professional Learning Community training agenda and materials

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Planning TipsPlanning Tips

Start by looking at 2007-08

Expenditure patterns

Where did the money go?

Achievement patterns

What were the results of our investment

Carryover

What went unspent? Why?

Did the money come too late to plan for?

Were we too reliant on hiring?

Did plans and budgets get updated when revisions were made to the budget?

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Creating an Aligned BudgetCreating an Aligned Budget

Plan actions drive budgets

In other words, what is needed must be funded

Beware – like most years, plans will be developed based on today’s understanding of student performance and resources

But expect change

Maintaining a strategic linkage between actions and budgets means initial plans are created knowing that things will change

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Creating an Aligned BudgetCreating an Aligned Budget

There are many forms and templates that are helpful to complete as part of the school plan and budget development process

Some of the forms and templates help with processing information and others serve as repositories

Processing – budget worksheets, data analysis

Repositories – Single Plan template

Aligning resources to needs requires:

Knowing what you need

A system for setting priorities

A structure for allocating resources

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Establishing PrioritiesEstablishing Priorities

Since we know the budget will change, be prepared to identify where changes will be made in plans should increases or reductions occur

Decision should be based on priorities

Action: ____________________________

A. Importance 1 = Critically Important 2 = Important 3 = Somewhat Important ______

B. Urgency 1 = Critically Urgent 2 = Urgent 3 = Somewhat Urgent ______

C. Difficulty 1 = Easy 2 = Moderately Difficult 3 = Difficult ______

Total Score (A x B x C) ______

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Activity 1: Check Plan PrioritiesActivity 1: Check Plan Priorities

Using the provided worksheet, list actions and determine relative priority

Action/Item

Check if Action/Item Addresses Prioritization

Priority Index = A x B x C

Research Based

Data/ Evidence

Instructional Focus

A: Importance 1=Extremely Critical; 2=Somewhat Critical; 3=Not Critical

B: Urgency 1=Extremely Urgent; 2=Somewhat Urgent; 3=Not Urgent

C: Ease to Implement 1=Easy; 2=Moderate; 3=Hard

Class Size Reduction X X X 1 1 2 2

ELD Coaching Support X X X 1 1 1 1

Textbook Clerk 3 3 1 9

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Activity 1: Check Plan PrioritiesActivity 1: Check Plan Priorities

Use priority index to inform decisions

Ensure that highest priorities are funded first

If additional resources become available, move down list

If resources are reduced, consider reducing or eliminating lowest-priority items

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Verifying ActionsVerifying Actions

The budget can be used as a test of whether sufficient information is included in the plan

It’s difficult to accurately budget when there is not adequate detail in the plan

Basic questions must be answered, such as:

Will this affect all students/teachers or a targeted group?

How much support/training will be provided?

When will this occur?

Where will this occur?

How much is needed?

What will this cost?

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Activity 2: Check Action Plan ItemsActivity 2: Check Action Plan Items

Select three to five actions from different strategy areas in the plan and complete the action plan validation worksheet

Object Code Expense Type Amount Description and Assumptions

1000 Certificated Salary

2000 Classified Salary

3000 Employee Benefit

4000 Books and Supplies

5000 Services and Other Operating Expenditure

6000 Capital Outlay

TOTAL $

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Allocate FundingAllocate Funding

Effective resource allocation requires spending the best dollar, not the just the easiest

Remember, allocate funding across priorities

Don’t follow the dollars; lead dollars to address priorities

This is the last step in the process

Title I

EIASIP

Title III

ELAPHPSG

Discretionary BG

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Example of How to Choose the Best DollarExample of How to Choose the Best Dollar

There is a variety of funding that can be used to support an after-school supplemental instruction program – but what’s the best?

Class of 12 grade-six students

All Basic or below

Four English Learners CELDT Level 3

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Example of How to Choose the Best DollarExample of How to Choose the Best Dollar

Fund 1/3 of class with ELAP, Title III, and/or EIA Fund balance with Title I or other listed resource

English Learner

Low Performing Students

Enrichment/Other

ELAP (4192) X

Title III (S176) X

EIA (S539/S536) X X

Title I (S046) X X

ASES (varies) X X X

HPSG (A746) X X

QEIA (14310) X X

Discretionary BG (3023)

X X X

SLIBG (14222) X X X

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Activity 3: Identify and Allocate ResourcesActivity 3: Identify and Allocate Resources

The District has prepared a reference table to help sites identify funding options More than one funding source may be necessary and/or

appropriate Consider whether one-time or ongoing expense Identify all options and select the most restricted first

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Final ThoughtsFinal Thoughts

Money is rarely the solution, but often a symptom of the problem

Plans and budgets provide a blueprint, but, along the way, changes may be necessary

Remember – a good budget is not an end in itself, but a means to support improvement

Bottom line – make your budget reflect and support your district and site priorities

And, finally, resources will alwaysbe limited . . . but we decide if theyare limiting

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Thank you for attending ourThank you for attending ourworkshop!workshop!