A Closer Look at Student Based Budgets in DCSD

Closer Look at Site Based Budgeting_update

 

Reference Links:

Per Pupil Revenue:

Historical Per Pupil Revenue (PPR) was presented at the February 19, 2013 Board of Education meeting and included a preliminary estimate of the 2014 PPR.  PPR for 2014 was revised in the May 21, 2013 presentation.

Per Pupil Revenue (PPR) Board of Education presentations – slides used from February 19, 2013 and May 21, 2013

Student Based Budgets (SBB) (also know as Site Based Budget):

The Student Based Budget (SBB) numbers used in this infographic correspond to the amounts provided to principals when their school budgets were finalized in the spring of the prior school year. In 2014, $75 per student in one time money, close to $4,000,000, was returned to the schools in the fall of 2014, months after budgets had been finalized and staffing decisions had been made. The Strong Schools Coalition has expressed concern in the past that inaccurate budgeting on the part of Douglas County School District has caused schools to take unnecessary cuts in the spring which cannot be restored in the fall when one-time money is discovered and becomes available.

Student Based Budget (SBB) email from Chief Financial Officer, Bonnie Betz

For the calculation the District’s portion of PPR, the average SBB for all students was calculated by determining how many elementary, middle and high school schools were enrolled during the school year.   Enrollment numbers for each school type were multiplied by their respective SBB dollar amount, added together, and then divided by the total number of students:

Average SBB = ((# of elementary students * elementary SBB) + (# of ms students * middle SBB) + (# of hs students * high school SBB) / total number of students)

District’s portion of PPR = PPR – Average SBB

SBB only includes neighborhood schools, not charter or on-line schools.  Finally, SBB includes mill levy overrides but PPR does not.  Therefore, the District’s portion of PPR does not include the mill levy override dollars that are kept at the district level.

Finally, the 2009 enrollment numbers were not available at the time this calculation was made.   2010 enrollment numbers were considered to be a close representation of 2009 and were used to calculate the Average SBB for 2010, using the 2010 SBB dollar numbers.

Spreadsheet showing calculation of Average SBB and District’s Portion of PPR

DCSD 2014 Year to Date Expenditures:

Expenditures for the Communications, Legal, Professional Development and Testing and Assessment do not include salaries.

Professional Development Expenditures – 2009/10

Professional Development Expenditures – 2012/13

Legal Expenditures – 2009/10

Legal Expenditures – 2012/13

Testing & Assessment – 2009/10

Testing & Assessment – 2012/13

Communications – 2009/10

Communications – 2013/14