STATE OF THE DISTRICT

Mark Ferrandino, Chief Financial Officer

Erik Johnson, Executive Director Finance

OUTLOOK

3

5-YEAR FORECAST: BASE CASE ASSUMPTIONS

Teacher Leadership & Collaboration is fully funded to original model; overages need to be solved internally

Enrollment growth projections from Planning & Analysis

No central reductions tied to student enrollment in base case

Capital Reserve Fund stability and all known compensation increases included

Compensation increases assumed at CPI unless otherwise governed by bargaining agreement

FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23

District Enrollment 77.0% 75.2% 73.4% 72.3% 71.3% 70.7%

Charter Enrollment 23.0% 24.8% 26.6% 27.7% 28.7% 29.3%

FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23

District Enrollent Growth -0.78% -2.71% -3.11% -1.95% -1.78% -0.94%

Charter Enrollment Growth 7.30% 7.81% 6.39% 3.43% 3.04% 2.17%

Total Enrollment Growth 0.97% -0.30% -0.75% -0.52% -0.44% -0.05%

FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23

CPI 2.8% 3.1% 2.6% 2.5% 2.3% 2.3%

FY 17-18 FY 18-19 FY 19-20 FY 20-21 FY 21-22 FY 22-23

At Risk Students 47,930 46,851 45,797 44,767 43,759 42,775

Total At Risk Funding 58,293$ 57,832$ 57,405$ 56,827$ 56,081$ 55,184$

Percentage of At-Risk Students (Free) 57.3% 56.1% 55.2% 54.3% 53.3% 52.2%

Percentage of FRL 65.2% 63.4% 61.6% 60.0% 58.6% 57.6%

4

5-YEAR FORECAST: BASE CASE

FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23

Revenue

Total Program Revenue Baseline1 $952,989 $978,937 $1,007,139 $1,028,519 $1,047,224 $1,063,814

Change in Formula Revenue $30,758 $21,639 $15,258 $14,864 $13,080 $17,022

Change in 2012 & 2016 MLO $6,788 $4,529 $5,551 $5,418 $4,231 $4,263

Tuition & Other Revenue Increases ($11,599) $215 $1,258 $1,343 $1,054 $1,054

Total Program Revenue $978,937 $1,005,321 $1,029,206 $1,050,145 $1,065,589 $1,086,152

Expense

Expense Baseline2 $922,176 $992,272 $1,019,671 $1,039,943 $1,056,154 $1,073,284

Enrollment and Purchasing Power Expense Changes $25,119 $22,395 $18,295 $14,098 $14,557 $15,267

DCTA New Compensation Agreement $4,713 $0 $0 $0 $0 $0

Teacher Leadership & 2016 MLO programs $37,032 $3,533 $1,105 $1,207 $1,144 $926

Mill Levy Equalization $1,132 $1,381 $373 $406 $429 $0

Grant Cliffs $0 $0 $0 $0 $0 $0

Footprint Expansion $1,611 $602 $0 $0 $0 $0

Centrally Managed Programs ($11) ($1,012) $0 $0 $0 $0

Total Expense $991,772 $1,019,171 $1,039,443 $1,055,654 $1,072,284 $1,089,478

Net Change in Fund Balance ($12,835) ($13,850) ($10,237) ($5,510) ($6,696) ($3,326)

Fund Balance 109,683$ $95,833 $85,596 $80,086 $73,390 $70,065

10% of Revenue $97,894 $100,532 $102,921 $105,014 $106,559 $108,615

Fund Balance remaining to 10% of Revenue $11,790 ($4,699) ($17,324) ($24,928) ($33,168) ($38,550)

1 Includes all General Fund revenue sources (Program Funding, Specific Ownership Taxes, ECE Tuition and Mill Levy Overrides)

5

STATE OF THE STATE

Overall

Economic

Update

Colorado’s economy is one of the strongest in the nation and economic growth is expected to

continue at a moderate pace through 2019

Unemployment remains strong at 2.7% across the state and will continue to stay low due to the

increasingly tight labor force

Federal tax reform (Tax Cuts and Jobs Act) is expected to increase State revenues over current

projections, however, will continue to be under the TABOR Referendum C cap for the near future

Residential assessment rate is expected to drop from 7.2% in FY 2018 to 6.11% in FY 2019

Budget

Impacts

FY 2017-18

Decrease of State Equalization expense from Adopted Budget of $110M

$12.9 attributable to lower than forecasted pupil counts

$97M attributable to higher local share (property tax collected)

Governor’s proposed supplemental budget includes $12.9M for additional K-12 funding or less than

12% of the additional funds available, while continuing to withhold more than $850M of funding from

Colorado schools annually

FY 2018-19

December Governor’s budget request (proposal) for 2018-19 released Jan 2:

Increases funding for K-12 education by enrollment and inflation

Increases categorical expenses by inflation

Reduces the Budget Stabilization Factor (Negative Factor) by $100M

$30M increase over previous proposal (December 2017)

Likely tied to proposed PERA changes that increase contribution rates for both employees and

employers (see next slide)

6

PROPOSED PERA CHANGES

In an effort to help improve PERA’s risk profile and funding status, Colorado PERA is preparing to make a recommendation to the State Legislature in the 2018 legislative session that will impact all PERA membership. The recommended changes include:

1. Increase member and working retiree contribution rates by 3%, from 8% to 11%

• Impact of over $20M from district-run and charter school employee take-home pay

2. Increase employer contribution rates by 2%

• Increase of ~$12M to district expenditures, and ~$1.5M to charter schools

3. Redefining PERA-includable salary from net pay to gross pay, including payments made to employees for health insurance coverage & benefit programs

• DPS pays over $52M annually in flex benefits to employees which would now be subject to the employee and employer contribution rates

- Impact of over $5M from employees net pay- Increase of $11M to district expenditures

4. Additional reductions to benefit payouts for current and future retirees, including:

• Reducing the Annual Increase from a cap of 2% to a cap of 1.5%• Suspending the Annual Increase for 2 years• Change Annual Increase waiting period from 1 year to 3 years• Increasing the Highest Average Salary calculation used for annual benefit eligibility calculation from 3

years to 5 years

7

CHANGES TO FEDERAL FUNDING

FY 2018-19 Federal funding projected to decrease 10% YOY

$6.5M reduction in competitive funding includes:

Cliffs in TIF/TQ, Career Connect, I3, and 21st Century totaling $4.7M

Decrease of $1.2M in School Improvement Grants due to changes in federal accountability

Demographic changes reduce Formula funding by $1.9M

Additional $3.0M potential decrease if Title II is eliminated

FY 2014-15 to Projected FY 2018-19

$31,478 $32,725 $30,338 $32,860 $32,277

$15,946 $16,762$16,130

$16,959 $16,540

$4,601$4,525

$3,934$3,741 $3,048

$8,447 $8,123$10,394

$10,605 $10,602

$34,759$25,169

$20,896 $14,834

$8,342

$95,231

$87,305

$81,692$78,999

$70,809

$0

$10,000

$20,000

$30,000

$40,000

$50,000

$60,000

$70,000

$80,000

$90,000

$100,000

FY 2014-15Actual

FY 2015-16Actual

FY 2016-17Actual

FY 2017-18Budget

FY 2018-19Forecast

$ in Thousands

TITLE I IDEA TITLE II OTHER FED FORMULA FEDERAL COMPETITIVE

Federal

Competitive

Federal

Formula

FY 18-19 PROPOSED BUDGET CHANGES

9

DPS SPENDING TREND

School budgets have increased by an average of 5.1% per year over the period from FY 13-14 to FY 17-18 on a per pupil basis while Department budgets have increased less than 2%

Much of the increase from FY 2016-17 to FY 2017-18 for both schools and some departments is due to the implementation of the 2016 Mill Levy Override

HR increase primarily due to increased payments to teachers through Teacher Leadership & Collaboration

General Fund Only

Total Total Total Total Total CAGR

Schools

Total School Per Pupil $6,149 $6,334 $6,514 $6,822 $7,501 5.1%

Departments

Leadership, Teaching & Learning $ 1.0

Academic and Innovation Office $535 $601 $537 $495 $452 (4.1%)

Student Equity and Opportunity $498 $514 $546 $505 $525 1.3%

Chief Schools Office $519 $582 $626 $633 $546 1.3%

Total Leadership, Teaching & Learning $1,553 $1,697 $1,708 $1,632 $1,524 (0.5%)

Operations

Transportation $260 $257 $272 $289 $302 3.9%

Department of Technology Services $189 $179 $189 $182 $183 (0.8%)

Facilities Services $734 $736 $748 $763 $811 2.5%

Financial Services $365 $315 $221 $216 $223 (11.6%)

Office of the COO & Other $144 $165 $158 $157 $226 11.9%

Total Chief Operating Officer $1,691 $1,652 $1,587 $1,607 $1,745 0.8%

Total Human Resources $108 $148 $212 $302 $295 28.5%

Other Central Department Services $131 $133 $175 $174 $177 7.9%

Total Departments $3,482 $3,629 $3,682 $3,715 $3,741 1.8%

FY13-14 vs

FY17-18

FY13-14

Amended Budget

FY14-15

Amended Budget

FY15-16

Amended Budget

FY16-17

Amended Budget

FY17-18

Adopted Budget

10

SUMMARY OF NET CHANGES TO BUDGET

SBB (School Budgets) is proposed to increase by $21M - $24M primarily due to inflation and student count while Non-SBB expenses will be reduced by $6M - $8M

Summary of Year over Year Proposed Changes Low High

SBB Inflation and Student Count $18,000 $20,000

Proposed Changes to SBB $3,000 $4,000

Non-SBB Changes ($6,000) ($8,000)

Total Proposed Year over Year Net Changes $15,000 $16,000

11

PROPOSED EXPENSE INCREASES GREATER THAN $225K

Description YoY Change*

SBB Changes (School Budgets)

Inflation and Student Count $18,568

Adjusted Direct Certify student count and weight $1,500

Minimum 1.0 FTE for Psychologists, Social Workers & Nurses (PSN) for Elementary Schools $1,467

Additional 0.5 FTE for every Elementary Affective Needs Center Program $408

Total SBB Changes (School Budgets) $21,943* All YoY Change values are estimates and will be finalized during the school/department site-level budget process

Description YoY Change*

Non-SBB Increases over $225K

Multiple Departments: Compensation Adjustments - Targeted increases to compensation structures for low-wage

employees in chronically underfilled and hard to fill positions

$1,500

Student Equity & Opportunity: Discipline Reform - Supporting schools and teachers with tools to decrease out of school

suspension, eliminate expulsions, and decrease habitually disruptive behaviors for our younger learners

$600

Department of Secondary Education: Sustain and expand the Generation Teach summer program for rising 6th, 7th

and 8th graders.

$350

Department of Secondary Education: Sustain Gear-Up programming at Lincoln HS (Grant Cliff), Funding for Pathways

Advising program (specific to career opportunities for DPS students, CareerConnect opportunities including Apprenticeship

and Technical College) and an additional Future Center at Northfield HS

$330

Student Equity & Opportunity: Establish a pool of behavior techs / paraprofessionals to meet schools needs to meet

behavioural issues

$293

Talent Management: New Teacher Pathways - multiple strategies to work toward our vision of increasing the quality and

extending the developmental runway for future teachers. These include expanding our engagement with preparation

program partners and expanding our training and support of those teachers who are mentoring pre-service candidates.

This funding request also includes shifting resources from the current Denver Teacher Residency strategy to this new

pathway for early teachers.

$232

Total Non-SBB Increases over $225K $3,304* All YoY Change values are estimates and will be finalized during the school/department site-level budget process

12

PROPOSED EXPENSE DECREASES GREATER THAN $225K

Description YoY Change*

Non-SBB Decreases over $225K

Student Equity & Opportunity: SE&O Partner Realignment - Reduce SE&O Partners to one partner per network and

charter to better focus resources (~30 FTE). These resources can likely find positions in schools in upcoming school year.

($2,469)

Student Equity & Opportunity: Vacancy Savings - Reduce perenially vacant positions not seen as being necessary for

ongoing Operations

($1,249)

Curriculum & Instruction: Reduction of FTE in various parts of Curriculum & Instruction to better align with priorities. ($681)

Accountability, Research & Evaluation: Eliminate ANet from the 1819 District Opt-In common assessment option ($425)

Career Connect: Capture 25% of the increased CTE revenue collected . The CTE revenue is expected to increase YoY

over $1.4M, so this is still a net benefit to department albeit at a lower amount.

($344)

Student Equity & Opportunity: Supervisor Reduction - Reduce a layer of mangement to flatten the organization

structure and better align with other districts.

($317)

Facility Operations: Community Use Reimbursements - Improve collection and proper billing for use of District facilities by

non-District organizations.

($300)

Student Equity & Opportunity: Excelsior @ Morey - Recommend moving toward exploring a K-8 therapeutic day school

model in SY18-19 and implementing in SY19-20

($250)

Accountability, Research & Engagement: Consolidate two separate Istation contracts to include intervention and

assessment into existing agreement

($230)

Total Non-SBB Decreases over $225K ($6,266)* All YoY Change values are estimates and will be finalized during the school/department site-level budget process

13

IMPROVEMENTS TO SCHOOL BUDGETINGPositive Changes for Schools Leaders & Students Each Year

• DPS implemented Student Based Budgeting (SBB) for the 2007-08 School Year

• The values that drove the changes at that time guide the improvements we make each year

• Funds Follow Students

• Fund our Highest Priorities

• Increase Flexibility

• Transparency to School Leaders & Community

• More Predictability

SBB Formulas and Base Allocations

• Increase Base Allocation to Maintain Purchasing Power

• Improve Direct Certified Weight from 2017-18 to include all students of High Poverty & Weight Concentrations of High Poverty

• PSN & AN Centers

Tiered Supports Predictability

• Repurpose existing resources to provide predictable funding at Tiered Schools for at least three years

• Eliminate funding cliffs created when schools improved from Red or Orange to Yellow or Green

Central to Schools

~$25M

• Center Programs ($17M)

• ECARE (3.1M)

• Principal Incentives ($3.1M)

• Portions of SEO Budget Assistance for Mental Health and Mild/Moderate funded via formula ($2.5M)

14

TIERED SUPPORTS FRAMEWORK: RECOMMENDED MINIMUM FUNDING

RESTART / REDESIGN (Highest

Priority Intensive Schools)

Intensive Funding for

Restart/Redesign

Provides reliability for school

leaders over five year period

Total commitment of $1.3M to

$1.7M

ACCELERATED IMPROVEMENT (All

Other Intensive Schools)

Schools identified as “Intensive” but

not identified for Restart

Reliable funding, phasing out over

three years

Improves ability for schools to plan

and execute and improvement plan

without the major investment

needed for Restart / Redesign

Great deal of flexibility to re-asses

school needs & total funding

commitment

Total commitment of $420k-$600k

in thousands

340 332 332

235

100

60

440 432 432

285

11090

0

50

100

150

200

250

300

350

400

450

500

Year 1 Year 2 Year 3 Year 4 Year 5 Strategic

Elementary Secondary

After year 3, evaluate if intensive school is on

trajectory to exit

200

140

80

300

200

100

0

50

100

150

200

250

300

350

400

450

500

Year 1 Year 2 Year 3

Elementary Secondary

Constant monitoring to determine if school

should restart 3 year Accelerated improvement

or move to Restart

15

INCREASE TO DIRECT CERTIFICATION WEIGHT: FOCUS ON HIGH CONCENTRATIONS

Proposal: Increase the Direct Certification Weight in schools with high concentrations of High Poverty

• Tiered increase would add an estimated $1M to SBB for school year 1819

• Proposal would deploy add’l ~$500k to schools in the top 15th percentile of High Poverty students at an average of $17k per school

• Schools receiving the highest amount of additional funding would include Trevista, Cheltenham, Pl Bridge, Barnum, West EC, Goldrick, McGlone, and Fl Pitt Waller – all with add’l allocations estimated to be greater than $20k

80

120

150

180

0

20

40

60

80

100

120

140

160

180

200

All High Pov Students 50th% - 70th% 70th% - 85th% 85th% - 99th%

High Poverty Per Student Allocation

16

SBB BASE SUMMARYFY 2018-19

Primary changes to SBB per pupil amounts and weights are increases to maintain purchasing power

FY 2017-18

Funding 1

FY 2018-19

FundingDescription

Base Per Pupil $4,051 for all schools K-12 (K=1.0) $4,260* for all schools K-12 (K=1.0)

The base funding for all students. This amount has

been adjusted in coordination with changing

compensation for teachers tied to inflation to maintain

purchasing power at sites

Student Based ELL Weight $400 per student $421* per student Additional funds for each student identified as CELA

Free and Reduced Lunch

Supplemental Funds

$471 for Elementary

$508 for Secondary

$495 for Elementary

$534 for Secondary

Additional funds for each student eligible for free or

reduced lunch

Direct Certify

Supplemental Funds$80 per DC Student

$80* per Adj. DC Student +

Progressive Funding for High

Concentrations

Additional funds for student identified as direct certified

and additional funding for high concentration of DC

students

Gifted & Talented Per Pupil $120 per student $126* per studentAdditional funds for each student identified as Gifted &

Talented

Targeted Interventions $100,000-$250,000

SPF "Orange" and "Red" per school

Tiered Funding Approach 3-5 Year

Phased Funding

Additional funding for schools scoring “Red” or

“Orange” on the School Performance Framework

Performance Allocation $65 -$115 per student $65 -$115 per student

Per student funding for school wide improvement on

the SPF:

$65 per student - SPF Blue

$95 per – growth to Orange

$100 per – growth to Yellow

$105 per – growth to Green

$115 per – growth to Blue

Supplemental Base for

Center Programs

$7480 x Number of Center Programs

at the school

$7480 x Number of Center Programs

at the school

Additional funding based on the number of center

programs in a school

English Language Learners

ELA Para Hours

ESL Teachers

TNLI Teachers

ELA Para Hours

ESL Teachers

TNLI Teachers

Based upon the number of projected Spanish speaking

ELA students

Mild Moderate $0 $1000* per student above typical

caseload at a school

Add'l funds for high concentrations of Mild Moderate

students

1- Funding levels from 2017-18 are based on the Adopted 2017-18 Budget and do not reflect compensation increases to teachers negotiated in Summer 2017

*All YOY change values are estimates and w ill be f inalized during the budget development process

17

SCHOOL TIMELINES Budgetary and Staffing Timelines for the 2018-19 School Year

• School Leaders develop budgets for the upcoming year in late January and early February so that DPS can be the first school district hiring school positions

• During the State of the District presentation, the financial outlook and programmatic priorities for the upcoming school year are summarized & discussed with the Board of Education

• The Board of Education is scheduled to adopt the budget in May. By that time, School Leaders and Department leaders will have already created their budgets for the upcoming year and will be hiring for vacant or new positions on their teams

Jan Feb

2018

State of the DistrictJan 11th

Budget AdoptionMay BOE Meeting

School Leader SBB Conference CallJan 17

Jan 22- Feb 9

Bud Development

Apr JunMayMar

External Hiring Cycle

Feb 23 – Next School Year

Internal Hiring FairFeb 22

18

5-YEAR FORECAST – INCLUDING RECOMMENDED REDUCTIONS

FY17-18 FY18-19 FY19-20 FY20-21 FY21-22 FY22-23

Revenue

Total Program Revenue Baseline1 $952,989 $978,937 $1,007,139 $1,028,519 $1,047,224 $1,063,814

Change in Formula Revenue $30,758 $21,639 $15,258 $14,864 $13,080 $17,022

Change in 2012 & 2016 MLO $6,788 $4,529 $5,551 $5,418 $4,231 $4,263

Tuition & Other Revenue Increases ($11,599) $215 $1,258 $1,343 $1,054 $1,054

Total Program Revenue $978,937 $1,005,321 $1,029,206 $1,050,145 $1,065,589 $1,086,152

Expense

Expense Baseline2 $922,176 $992,272 $1,016,171 $1,036,443 $1,052,654 $1,069,784

Enrollment and Purchasing Power Expense Changes $25,119 $22,395 $18,295 $14,098 $14,557 $15,267

DCTA New Compensation Agreement $4,713 $0 $0 $0 $0 $0

Teacher Leadership & 2016 MLO programs $37,032 $3,533 $1,105 $1,207 $1,144 $926

Mill Levy Equalization $1,132 $1,381 $373 $406 $429 $0

Grant Cliffs $0 $0 $0 $0 $0 $0

Footprint Expansion $1,611 $602 $0 $0 $0 $0

Centrally Managed Programs ($11) ($4,512) $0 $0 $0 $0

Total Expense $991,772 $1,015,671 $1,035,943 $1,052,154 $1,068,784 $1,085,978

Net Change in Fund Balance ($12,835) ($10,350) ($6,737) ($2,010) ($3,196) $174

Fund Balance 109,683$ $99,333 $92,596 $90,586 $87,390 $87,565

10% of Revenue $97,894 $100,532 $102,921 $105,014 $106,559 $108,615

Fund Balance remaining to 10% of Revenue $11,790 ($1,199) ($10,324) ($14,428) ($19,168) ($21,050)

1 Includes all General Fund revenue sources (Program Funding, Specific Ownership Taxes, ECE Tuition and Mill Levy Overrides)

Assuming $3.5M of Reductions to Base Expenses

$3.5 of reductions are noted in “Centrally Managed Programs” and are in addition to $1M of reductions already assumed

SBB+ UPDATE

20

SBB+ UPDATE: WHERE WE’VE BEEN

In the past decade, we have worked hard to develop one of the most decentralized budget systems of any district in the country:

In 2007-08, we first began student-based budgeting (SBB) to provide schools with increased financial flexibility and have been developing and refining SBB in the years since.

In 2016-17, we launched SBB+ so that schools in our first Innovation Zone would have even more flexibility. This funding model offers select schools the opportunity to decline specific central services in exchange for additional funds.

In 2017-18, we expanded SBB+ to schools in Innovation Management Organizations (IMOs).

This summer and fall we also investigated the possibility of allowing all innovation schools to access SBB+ starting 2018-19.

21

SBB+ UPDATE: WHERE WE ARE

After working collaboratively across central teams to analyze our services and develop an updated SBB+ Menu, we have decided that we will not be expanding SBB+ to all innovation schools next year as the level of complexity, transactional costs, and interdependencies among expenditures made this very difficult to do in a clear and cost-effective way.

While we will not be moving forward with expanding SBB+ to all innovation schools, we will be enhancing school autonomy by increasing the resources going to all schools.

SBB+ will continue for our Innovation Zones and Innovation Management Organizations. The maximum per pupil amount available to each school over and above SBB has decreased for 2018-19 due to shifts of dollars to SBB (raising the SBB amount for all schools), budget reductions and updates to the services available.

22

SBB+ UPDATE: LESSONS LEARNED

Why are we not expanding SBB+ to all innovation schools?

• The change management required for this shift is considerable and would detract from other important district priorities this year and next.

Culture Shift

• As we sought to determine the best way to group services, we often got caught in between larger baskets of services that did not offer schools the individual choices they desired and individual services that were simply not severable or economically independent from other services.

Level of Granularity

• In some cases, providing the option to take dollars in lieu of services appeared likely to result in inequities or moral hazards that worked against key equity goals.

Equity and Legal Concerns

• The deeper we dug into the complexity of these issues, the more it became apparent that untangling these issues would entail significant time, taking away further from key priorities, and transaction costs.

Transaction Costs

CATALOG OF SERVICES

24

PURPOSE OF THE CATALOG

As the Portfolio and Finance teams reviewed services for SBB+, we worked with teams to create the DPS Catalog of Services – a document to publically and transparently share the services DPS centrally provides. The purpose of the DPS Catalog of Services is to increase:

Transparency: By releasing this catalog and displaying how we choose to invest our resources to support our students and schools, DPS will demonstrate a nationally unprecedented level of transparency to schools, the community, and taxpayers.

Accountability: Through increased transparency, DPS will be held accountable to equitably providing high quality services that meet the needs of schools and students.

Clarity around and Equity of Access to Services: School leaders will be able to use this catalog to better understand what services are available to them and the broader family of schools. As we worked with school leaders, several were unaware that some central services even existed.

Quality: Through the factors above, we hope to improve service quality to schools over time.

25

CATALOG OF SERVICES

For each service that DPS centrally provides, the Catalog will list:

a detailed description of the service,

who it intends to serve,

A normalized per pupil cost of the service, and

a central point of contact.

This information was created in partnership with school-support team leaders. The process helped them to re-examine their services and inform budget adjustments for 2018-19

The document will be a resource for school leaders, central teams, and the public to provide detailed information about how we allocate our resources to support our students and schools.

This will not be a resource for determining flexibilities. Any services that are part of SBB+ or Universal Flexibilities will be separately analyzed and defined.

26

UNDERSTANDING THE CATALOG

The DPS Catalog of Services:

Is based on the 2017-18 adopted budget. Is not based on the 2018-19 budget (and

thus does not reflect projected budget

reductions).

Includes per-pupil costs based on the K-

12 student count in non-charter schools

for the 2017-18 adopted budget -- 67,322

students. Using a consistent K-12 count

helps stakeholders to more easily make

comparisons across services.

Does not reflect the actual cost of each

student being served.

Includes services funded, at least in part,

by the General Fund. This includes Mill

Levy Funding.

Does not include funds from grants, Title,

Bond, or other funding sources – or

services exclusively funded from these

sources.

Will be updated annually, after the state

budget has been released and the district

budget has been adopted.

Has not been updated to reflect mid-year

budget changes.

Should be used to inform school leaders

and the public of how DPS allocates its

resources.

Should not be used to inform school

budget decisions or opt-in and opt-out

choices.

27

NEXT STEPS

Action Item Timeline Method

SLT to

cascade

internally

January 2018 Share with senior leadership and

have them cascade to internal

teams

Share with

School

Leaders

1st Quarter 2018 Principal Weekly

Release on

DPS Website

1st Quarter 2018 Post on DPS Commons page

Annual

Revision

Late spring/early summer,

after the budget has been

updated by the state and

adopted by DPS. 2018-19

catalog will be released

~July 2018.

Work with departments to adjust

services, descriptions, per pupil

costs, etc. based on org

structure and adopted budget for

subsequent school year.