Orleans Parish School Board 2018 General Fund Budget Table of Contents Overview Superintendent’s Budget Message ................................................................................................................................4 Our Board Members, By District ....................................................................................................................................7 Who We Are...................................................................................................................................................................8 Overview of the FY17 to FY20 Budget Journey .............................................................................................................9 Our Budget Framework About Our Budget Framework .....................................................................................................................................11 About Our Budget Framework, Revenues ............................................................................................................... 12 About Our Budget Framework, Expenditures .......................................................................................................... 13 FY18 Budget Framework, Preliminary .........................................................................................................................14 FY18 Budget Framework, Highlights ...........................................................................................................................15 FY18 District-Operated School Budget Framework, Preliminary .................................................................................16 FY18 Key Numbers FY18 Revenues ...........................................................................................................................................................18 FY18 Central Office Expenditures by OPSB Core Functional Area .............................................................................19 FY18 Expenditures by Functional Area Detail All Funds..............................................................................................20 FY18 Accounting of Funds FY18 Accounting of the Authorizer Fee .......................................................................................................................23 FY18 Accounting of the Fund Balance Withdrawal ......................................................................................................24 FY18 Accounting of LEA Related Revenues and Expenditures ...................................................................................25 FY18 Accounting of District-Operated Chargebacks and Expenditures .......................................................................26 Our Organization Our Functional Areas ...................................................................................................................................................28 FY18 OPSB Central Office Organizational Chart .........................................................................................................29 Superintendent’s Office ........................................................................................................................................... 30 Legal ........................................................................................................................................................................ 31 Community Affairs ................................................................................................................................................... 32 2 Equity and Student Support ..................................................................................................................................... 33 Exceptional Children’s Services .............................................................................................................................. 34 Federal Programs .................................................................................................................................................... 35 School Performance ................................................................................................................................................ 36 Planning, Policy, and New Schools Authorization ................................................................................................... 37 Operations ............................................................................................................................................................... 38 Finance .................................................................................................................................................................... 39 Human Resources ................................................................................................................................................... 40 Information Technology ........................................................................................................................................... 41 Facilities................................................................................................................................................................... 42 Central Office........................................................................................................................................................... 43 FY18 Central Office Staffing ........................................................................................................................................44 Appendix Glossary of Terms ........................................................................................................................................................46 FY18 Expenditures by Departmental Area ...................................................................................................................47 FY18 Non-personnel Expenditures, Detail ...................................................................................................................48 Appendix: LEA Detail ...................................................................................................................................................50 Appendix: FY18 to FY17 Comparison..........................................................................................................................53 Appendix: FY18 Central Office Budget Detail………………………………………………………………………………..…....54 Appendix: FY18 District-Operated Schools Budget Detail…………………………………………………….………..………56 Budget Resolutions Budget Resolutions ......................................................................................................................................................57 3 Fiscal Year 2018 Budget, General Fund Prepared and Submitted by: Dr. Henderson Lewis, Jr., Superintendent, Orleans Parish School Board Adam Hawf, Chief of Staff Eric Seling, Chief Operating Officer June 15th, 2017 Dear Students, Families, and Community Members, The passage of Act 91 just over a year ago established an historic opportunity for the Orleans Parish School Board (OPSB) to unify all public schools in New Orleans under local governance. By July 1, 2018, all public schools under the Recovery School District will return to the oversight of a democratically elected school board and the central office at OPSB. To prepare for this milestone, we are creating a new and unique public school system for the future of New Orleans, one that serves all families and upholds high standards for all schools. As we build this system, our responsibility is to give schools and the community confidence that we are using funds wisely and are sending as many resources as possible to schools rather than the central office. Today, I am pleased to present a multi-year plan for an organizational and financial journey that OPSB is on as we build this district of the future—as well as a supporting fiscal year 2018 (FY18) budget. This multi-year process will enable us to succeed in delivering on our key priorities, all the while achieving a higher level of fiscal strength. Although this process requires hard tradeoffs, I am confident that the proposed FY18 budget lays a strong foundation for the new and unique school system we are building. In this message, I share a few highlights from our plan: We are transforming our organization to align with our key priorities. Over the past year, we have had the opportunity to engage robustly with our community as we plan for our future school system. As the plan for unifying our public school system was drafted last summer, we engaged over 500 community members through several task force meetings with educators and community experts on targeted topics and priorities,1 focus groups of parents and educators, meetings with charter board chairs, school leaders, elected officials, and the clergy, and open meetings to engage the broader community—all to develop a set of guiding principles for our unified district. In December of 2016, I convened the Superintendent’s Student Advisory Committee (SSAC) to develop an initial set of vision statements and values for our future system—22 students led this charge, with input from hundreds more of their peers from across the city. And this spring, we launched a community-wide survey, through which over 3,800 parents and community members were able to provide input on their priorities and reflections of our system. While our engagement process is still unfolding, the budget and multi-year plan that we are building reflects our community’s voice and our shared priorities and values. In short, the future OPSB will be focused on five key questions that help shape public education in the city: 1. School Oversight and Planning: As a regulator of schools, which schools are allowed to open and which need to be sanctioned or closed? 2. Family and Community Engagement: How do families and community members have a clear voice in decisions regarding public education? 3. Equity and Student Support: How do students and families enroll in schools and access the services they need? 4. Facilities Planning and Preservation: How do we invest to preserve and improve our school facilities? 5. Finance and Administration: How do we fund schools and other citywide educational programs? Last summer, we conducted a series of task force meetings in targeted areas on Planning and Authorization, Facilities, Community Engagement, and Citywide Services and Resources 1 5 By FY19, we will have transformed our organization so that the majority of our staff and our budget are focused on the first four priorities above: school oversight and planning, engagement, student equity, and facilities planning. Direct-run schools will receive the same MFP and local per pupil funding as charter schools Historically, the funds between the OPSB central office have not been distinct from the funds for our direct-run schools, not unlike the reality of many districts around the country. Essentially, while charter schools were obligated to receive 98% of their intended MFP and local per pupil funds by law, our direct-run schools received less than this amount. When I became Superintendent, I committed to ensuring that our direct-run schools received equitable levels of funding relative to charter schools in the city. This FY18 budget fulfills that promise, and we will adhere to this principle going forward. We will dramatically reduce our reliance on one-time revenues In the current fiscal year, we face an operating deficit of $4.8 million, roughly 10% of our total budget. We use a variety of revenue sources to close this gap, most prominently our fund balance. Over the next three years, we anticipate reducing this deficit by over 75% and our reliance on non-recurring revenues by 80%. This transition is driven by massive restructuring efforts in FY18, followed by an FY19 where we are able to integrate both the revenues and expenditures from the remainder of the RSD schools and programs that return. In FY18 alone, we are able to decrease our deficit from $4.8 million to $3.1 million while still sending $2M more to our direct-run schools than we did this year. By FY20, we expect that we will face an operating deficit of just over $1 million—only 2% of our total budget. Our work is certainly not done. In the months ahead, I am committed to exploring a number of potential solutions to fully discontinue the use of one-time revenues in the future. We are committed to greatly enhanced budgetary transparency Starting in FY18, we adopt and present a new budget framework that shows how all of our funds are used, and we commit to provide an accounting of the 2% authorizer administrative fee. Not only does this framework provide a higher level of transparency than we have maintained historically, it illuminates a variety of important aspects of school finance in our city. For example, questions such as, “how many dollars are available for public education in our city, and of those dollars, how many flow directly to schools and school operators?” are questions that the public is now able to access with greater clarity and ease. Finally, we are paying down our historical debts Today, OPSB faces over $90 million in legacy debt obligations. Our plan has us paying down in excess of $20 million annually in debt service, and we expect to retire all long-term debt by the end of FY21. In short, I am confident that we are on the path to building a new public school system for New Orleans: one that ensures that every child in every neighborhood has access to great public schools that we hold accountable to high standards. And as we do so, I am continually committed to building an organization that is financially sustainable and to instilling confidence in our community that the new OPSB is a good steward of its resources. Ultimately, public education is an investment in the future of our city, and we rely on you—the community—to ensure that our schools and our children have the resources they need to succeed. Sincerely, Dr. Henderson Lewis, Jr. Superintendent, Orleans Parish School Board 6 Our Board Members, By District John Brown, Sr. Leslie Ellison District 11 President District 4, Vice President Ethan Ashley Ben Kleban Woody Koppel Nolan Marshall, Jr. Sarah Newell Usdin District 2 District 5 District 6 District 7 District 3 Board Member District Map .. a '0 5 .77 9 .wi. District 2 . . . 9? . id?f?? .111 . .. .. . .. Now one ?Who We Are We are building a new public school system for Orleans Parish to serve our whole community of students, families, and schools: ~50% of those students attend schools overseen by OPSB for the 2017-18 school year, with the remaining to transition over in the 2018-2019 school year  >80% of our students come from “economically disadvantaged” backgrounds2  >90% of our students are persons of color  We oversee schools that serve a community of 45,000 students and their families across Orleans Parish 2 are new schools opening in 2017: Rooted School and Élan Academy  9 are schools that opted to return to the OPSB from the RSD in 2017  By July 2018, we will oversee ~80 charter schools  We authorize and oversee 39 charter schools that serve ~22,000 students This year, we will be the LEA of 7 charter schools and our 4 district-operated schools  All charter schools that OPSB oversees elect to be We are the local education agency (LEA) of 11 either in the OPSB LEA or be an independent LEA of our schools that serve ~4,600 students  As the LEA for the parish, we also serve Orleans Parish students with special needs who attend 60+ non-public schools across the city3 We directly operate four schools—which serve ~2,600 students We will directly run 4 district-operated schools this year:  Ben Franklin Elementary School  Mary Bethune Elementary School  Mahalia Jackson Elementary School  McDonogh #35 College Preparatory High School “Economically disadvantaged” is defined as eligibility for the SNAP, TANF, or Medicaid programs as well as homeless, migrant, incarcerated, or students awaiting foster care 3 See Glossary on page 53 for further definition of a local education agency (LEA) 2 8 Overview of the FY17 to FY20 Budget Journey General Fund Only FY17 FY18 FY19 FY20 Total Revenues $51.6M $46.1M $51.7M $51.9M Recurring Revenues $46.7M $42.9M $49.5M $50.8M Use of One-Time Revenues $4.9M $3.3M $2.2M $1.1M Fund Balance Allocation $1.4M $1.1M $0.8M $0.6M Unification Fund $0.5M $1.0M $0 $0 Restart Fund Balance $0 $0.4M $0 $0 Harrah’s Fund Balance $0 $0.3M $0.9M $0 Child Nutrition $0.6M $0.5M $0.5M $0.5M District-Operated Schools’ Revenue $2.4M $0 $0 $0 Total Expenses $51.6M $46.1M $51.7M $51.9M Recurring Expenses $51.5M $46.0M $51.7M $51.9M One-Time Costs $0.1M $0.1M $0 $0 $0 $0 ($0.1M) $0 ($3.1 M) ($2.2M) Gap (Total Revenue – Total Expenses) Operating Deficit (Recurring Revenue – Recurring Expenses) ($4.8M) ~10% of revenue ($1.1M) ~2% of revenue Our multi-year plan has us on a path to financial sustainability 9 Recurring revenue rises by ~$4M Use of one-time revenue declines by ~80% Expenses rise by $0.3M Zero gap in FY18 and FY20; still a small gap to address for FY19 Operating deficit declines by ~75% Our Budget Framework About Our Budget Framework Our new budget framework is fundamental to our multi-year financial and organizational planning. We have three main objectives for our new framework:    Transparency: Provide all stakeholders with a clear understanding of OPSB’s functions and the extent to which existing revenues support those functions. Organizational Planning: Serve as a tool to facilitate organizational planning that aligns with the responsibilities and functions that the future OPSB willl take on, particularly through unification. Financial Goal-Setting: Identify where budget gaps exist to inform steps that will need to be taken in future fiscal years. We began this process by analyzing each and every revenue and cost line item over multiple budget cycles and segmented each according to this framework. Four key parameters are important to understanding the framework: 1. We illustrate all revenues in this framework, and they are broken out by category: OPSB and our district-operated schools have numerous sources of revenue: most notably, the local per pupil funding and state MFP, but also federal and state funds, enterprise funds, etc. These are further ennumerated on page 12. 2. We split general fund revenues between central office and district-operated schools: We have defined a specific set of revenues that should be designated to support Citywide and LEA expenditures, to ensure that district-operated school revenue is not used to cover central office costs. In the framework illustrated on page 14, this can be seen in the distinction between the second and third column: General Fund: Central versus General Fund: District-Operated Schools and Support. 3. We distinguish between recurring and non-recurring revenue: To help quantify the “operating deficit” that OPSB faces, we distinguish between funding that is available annually, versus nonrecurring or one-time funds that OPSB is able to employ (e.g., fund balance, deferred revenue). 4. We segment all costs into 4 basic categories: OPSB costs can be broken into four basic categories: Citywide Responsibilities, LEA Responsibilities, District-Operated School Supports, and School-Based Funds. These cost categories apply differently across groups of schools, as described on page 13. 11 About Our Budget Framework, Revenues Source of Funds Total ($) OPSB Revenue Categories in our budget framework are described below. Note that at this time, only the general fund is up for adoption; all other budgets are preliminary until their adoption in September 2017 and are subject to change. General Fund: Central General Fund: District-Operated Schools and Support Federal and State Grants Local Revenue Pass Through Debt Service Insurance Fund Enterprise Fund Facilities Preservation Fund $20,822,385 $25,879,406 $11,456,555 $226,967,694 $24,157,496 $193,449 $1,988,767 $363,964  1.75% admin fee that is assessed to all schools  0.25% admin fee that is assessed to charter schools in OPSB’s LEA  State revenue sharing funds  Charter insurance reimbursements  Fee for grant administration for OPSB LEA charters  Variety of miscellaneous funds, including Harrah’s (OPSB share)  Non-recurring revenue sources such as fund balance and unification fund More details available on page 18 These sources support both district-operated schools and the OPSB district-office supports:  MFP revenue LESS the 1.75% admin fee  Fee for grant administration for OPSB districtoperated schools More details available on page 18  Title I, Title II, and Title III  IDEA  LA-4 (State and Federal)  McKinney Vento  Carl Perkins  Climate Grant  Local revenue  Local revenue allocated for Type 1, allocated annually 3, 3B and 5 charter for paying off debts schools  State revenue allocated for Type 1 and 3 charter schools 12  Fund generated from insurance payments that is used to pay for insurance costs  Rental income from  A portion of the properties owned by facilities OPSB preservation fund is reported here: only the $15 per pupil for the central facilities office About Our Budget Framework, Expenditures OPSB costs can be broken into four basic categories, which apply differently across different types of schools under OPSB: Which schools benefit from each category? Citywide Responsibilities LEA Responsibilities OPSB District-Operated Schools Charter Schools in OPSB’s LEA Charter Schools with Independent LEA Status      Provided by school/CMO   Provided by school/CMO Provided by school/CMO Funds flow to schools directly Total Costs ($) $52,561,767 $4,064,426 $1,036,474 $253,833,624 Costs aligned to the key priorities of the future OPSB, many of which the organization already performs today Costs OPSB incurs as the LEA of its district-operated schools and a set of charter schools in FY18 Costs OPSB incurs to support its district-operated schools Funds that flow to school sites/school operators and are not managed by the OPSB central office  Description of Category  Core functions that OPSB will operate by FY19: School Oversight & Planning, Family & Community Engagement, Equity & Student Support, Facilities Planning & Preservation, and Administration & Finance Also includes legacy costs and other obligations unique to Orleans Parish School Board   District-Operated School Supports School-Based Funds  For schools in the LEA, OPSB receives an authorizer fee of 0.25% of per pupil funding, as well as federal and state grants, and performs a number of activities with these funds. For costs that exceed these revenues, OPSB assesses a chargeback to schools known as the “LEA chargeback” Activities include: special education compliance and services, data reporting and submission to federal and state entities, and services and compliance support related to grants such as Title I  Includes a lean, dedicated “district-operated schools supports” team as well as other central office resources that help support direct-run schools (e.g., portions of HR, IT, insurance, finance, and other operations)  In the case of district-operated schools, this includes functions typically borne by autonomous charter schools: staff, facilities, transportation, and the majority of school services and materials Note that the vast majority of costs, functions, and responsibilities have been structured so that they fall into one of these categories. In a few cases where a specific cost supports multiple categories (e.g., both district-operated schools and LEA schools), costs are allocated based on the estimated share of time/resources spent on each category. One exception is senior leadership (e.g., the Superintendent, the COO), whose full cost is reflected in Citywide Responsibilities. 13 FY18 Budget Framework, Preliminary General Fund: Central ($) General Fund: DistrictOperated Schools and Support ($) Total Revenue Recurring LEA Chargeback Fund Balance Allocation Other Non-Recurring 20,822,385 16,802,048 765,306 1,083,853 2,171,178 25,879,406 24,382,806 970,717 525,883 Total Cost Citywide Responsibilities School Oversight & Planning Family & Community Engagement Equity & Student Support Facilities Planning & Preservation Administration & Finance Legacy Costs & Other Obligations LEA Responsibilities OPSB District-Operated Schools OPSB Charter – LEA District-Operated School Supports School-Based Funding OPSB District-Operated Schools OPSB Charter – LEA OPSB Charter – Independent LEA Type 5 20,822,385 19,785,911 1,700,122 1,121,479 5,731,900 26,028 4,250,892 6,955,490 1,036,474 25,879,406 Net Income Net Income, Recurring 0 (3,139,886) Federal and State Grants* ($) 11,456,555 11,456,555 Local Revenue Pass-Through* ($) 226,967,694 226,967,694 Debt Service* ($) 24,157,496 24,157,496 Insurance Fund* ($) Enterprise Fund* ($) 193,449 193,449 1,988,767 1,378,369 Facilities Preservation Fund** ($) OPSB Total ($) 363,964 363,964 311,829,716 305,702,380 1,736,024 1,609,736 2,781,577 363,964 363,964 311,829,716 52,561,767 1,700,122 1,121,479 11,804,080 389,992 6,433,108 31,112,986 4,064,426 2,336,962 1,729,464 1,369,899 253,833,624 25,328,485 12,609,460 105,564,039 110,331,504 610,398 11,456,555 6,072,180 226,967,694 24,157,496 24,157,496 193,449 193,449 1,988,767 1,988,767 6,072,180*** 363,964 193,449 1,988,767 0 0 0 104,602 24,157,496 1,225,262 1,225,262 1,036,474 1,369,899 23,284,245 23,284,245 0 (525,883) 1,802,690 1,111,700 690,990 3,581,685 2,044,376 1,136,134 401,175 226,967,694 0 0 0 0 11,473,326 105,162,864 110,331,504 0 0 0 0 0 (3,561,168) *The FY18 budget framework shows a complete view of the general fund, which will be adopted on June 15th. All other funds are shown on a preliminary basis only, and will be submitted for adoption in September 2017. **The Facilities Preservation Fund reflects only the $15 per student facilities office funding and not the entire Facilities Preservation Fund. ***$5.9 million of these costs are either directly passed through to nonpublic schools, held at OPSB to provide special education identification and services to nonpublic schools, provide services for alternative schools with neglected & delinquent students, or go to the YSC/ALI. 14 FY18 Budget Framework, Highlights The FY18 budget framework provides a comprehensive picture of revenues, costs, and resulting gaps. The following are highlights and areas of focus from the FY18 framework:  OPSB’s budget is balanced. OPSB has a zero operating gap in FY18  We send a tremendous amount of money to schools in our public education system. Of the $311.8 million dollars that flow through OPSB in FY18:  $253.8 million (81.5%) is based at public charter or our four district-operated schools  $10.3 million (3.3%) is either passed through to nonpublic schools or key citywide programs such as the YSC and ALI that support youth in secure care, or is spent directly identifying or serving special education students  $24.2 million (7.7%) is legacy debt that is paid out annually; after FY21,this set of funds will be sent directly to schools  Only $23.5 million (7.5%) is held at the central office to deliver on our key system wide priorities or provide LEA or district-operated school supports  We are shrinking our operating deficit from $4.8 million in FY17 to $3.1 million in FY18 in the general fund. In FY18, the central office operating deficit is closed by the following non-recurring revenue sources:  $0.96 million allocation of the Unification fund  $1.08 million withdrawal of fund balance dollars  $0.40 million of Restart funding, a one-time source of funds allocated after Hurricane Katrina  $0.31 million of reserves from Harrah’s funding  $0.50 million of back-payments from Child Nutrition  (Note that $115,000 of costs are one-time, which offset the use of one-time revenues above)  We are sending over $2 million of new revenue to our direct-run schools in FY18, by intentionally sending district-operated schools their share of deferred revenue and by minimizing central office supports to maximize autonomy at the school level  Each of our direct-run schools is fiscally sustainable, with the exception of Mahalia Jackson, which has a projected $0.5 million deficit based on enrollment projections. We close this deficit through an additional withdrawal from our fund balance  OPSB anticipates receiving ~$11.5 million in federal and state grant funding in FY18, which is insufficient to cover the full costs of services to support schools in our LEA  OPSB will close the gap between revenues and costs assessing an “LEA chargeback” of ~$1.8 million. A detailed accounting of these revenues, costs, and activities can be found on page 25, and the Appendix: LEA Detail on pages 50-52 15 FY18 District-Operated School Budget Framework, Preliminary In FY18, for the first time, we present our district-operated school budgets and funding separately from our central office. At this time, this summary does not include federal and state grants or other miscellaneous funds outside of the general fund—these will be incorporated prior to the adoption of the consolidated FY18 budget in September 2017. Franklin ES Bethune Mahalia Jackson McDonogh 35 Total 769 631 220 990 2,610 Local Per Pupil $4,173,671 $3,424,689 $1,194,028 $5,373,126 $14,165,514 State MFP $3,506,500 $2,498,401 $916,564 $4,458,214 $11,379,678 -- -- -- -- -- $42,956 $21,734 $0 $0 $64,690 $0 $0 $525,883 $0 $525,883 Total Recurring Revenue $7,723,127 $5,944,825 $2,110,592 $9,831,340 $25,609,882 Total Revenues $7,723,127 $5,944,825 $2,636,474 $9,831,340 $26,135,765 $5,275,890 $3,797,818 $1,531,844 $5,704,603 $16,310,155 $893,642 $670,482 $238,842 $1,114,028 $2,916,993 $58,500 $69,024 $15,210 $67,626 $210,360 $1,078,210 $709,324 $499,579 $1,334,532 $3,621,644 $387,815 $524,806 $332,400 $1,286,217 $2,531,237 $29,070 $24,930 $18,600 $42,550 $115,150 $0 $148,441 $0 $281,784 $430,225 $7,723,127 $5,944,825 $2,636,474 $9,831,340 $26,135,765 $0 - $0 - $0 $(525,883) $0 - $0 $(525,883) Estimated Enrollment Revenues Federal and State Grants* Other Recurring* Non-Recurring Revenue: Use of Fund Balance Expenses Salaries & Benefits Purchased Services (Incl. from OPSB) Technology Transportation Property and Facilities Supplies Other Total Expenses Surplus/Deficit (Non-Recurring) Surplus/Deficit *Note: OPSB does not typically budget for deferred revenues. As such, these are not projected in the above summary. 16 4i 09154543 FY18 Key Numbers FY18 Revenues Non-recurring Recurring General Fund Central Office Only (Including District-Operated Supports) 18 Revenue Source $M Authorizer Fee Carveout Revenue Sharing Insurance Reimbursements LEA Revenues LEA Chargeback 0.25% of Admin Fee and Indirect Reimbursement for Schools in LEA District Operator Chargeback MFP and local per pupil funding for Pre-K MFP and local per pupil funding for the YSC/ALI Pass-through for nonpublic textbooks and teacher pay supplements Harrah’s (OPSB share) Indirect Reimbursement for nonpublic grant administration Other Billings for Charter Schools (PowerSchool, IT) Miscellaneous (donations, interest on investments, etc.) Fund Balance Unification Fund Child Nutrition Transfer Restart Funding Harrah’s Fund Balance Total $4.1 $3.0 $2.8 $2.7 $1.8 $0.4 $1.4 $1.1 $1.0 $0.6 $0.4 $0.4 $0.3 $0.3 $1.1 $1.0 $0.5 $0.4 $0.3 $23.4 FY18 Central Office Expenditures by OPSB Core Functional Area All Funds* FY18 Investments FY18 Reductions OPSB Core Functions FY17 Staff FY17 Budget School Oversight & Planning 7 FTE $971K +4 +$500K +$280K Family & Community Engagement 7.75 FTE $934K +1 +$240K +$110K -2 Equity & Student Support 45.15 FTE $7.8M +$150K +$1.8M Facilities Planning & Preservation 3 FTE $361K +$2K Finance & Administration 23.33 FTE $5M Legacy Costs & Other Obligations 3 FTE $7M LEA Support 51.25 FTE $6.6M District-Operated School Supports 13.17 FTE Total Central Office Costs 153.65 FTE FY18 Staff Personnel NonPersonnel NonStaff (FTE) Staff (FTE) ($) Personnel ($) ($) Personnel ($) FY18 Budget -$50K 11 FTE $1.7M -$145K -$15K 6.75 FTE $1.1M -5** -$510K -$715K 40.15 FTE $8.5M +$130K -1 -$95K -$7K 2 FTE $390K +$420K +$115K -5.75 -$570K -$560K 20.58 FTE $4.4M +$35K +$675K -2 -$270K -$465K 1 FTE $7M +1 +$175K +$100K -20 -$1.3M -$1.5M 32.25 FTE $4.1M $2.7M +1 +$120K -6.5 -$880K -$550K 7.67 FTE $1.4M $31.3M +10 FTE +$1.6M -42.25 FTE -$3.8M -$3.8M 121.4 FTE $28.6M +3 +$3.2M In FY18, we undertake a number of major reductions and strategic investments to align our central office staff and expenditures with our key priorities. The major changes are:  Investments in the school performance and planning and authorizing teams to strengthen our ability to oversee and regulate our schools, plan and authorize new schools and programs, and invest in required management capacity  Investments in key citywide services that directly support our most vulnerable students  Appropriate decreases across functions that support our role as the LEA of some schools, in line with the marked decline in LEA operations we face this year  Driving of additional dollars to our district-operated schools, enabling more autonomy for these schools and their leaders, and reducing our central districtoperated school supports at the central office Our transformed central office reflects our key priorities and enables us to oversee a greater number of schools in FY18 and FY19. While these decisions require difficult tradeoffs, we make them while upholding our commitment to achieving fiscal sustainability and responsible stewardship of public funds. *Excluded from this view are pass-through Title dollars for non-public students, Child Nutrition (incl. 4 FTE in FY17), and Enterprise Fund (incl. 8 FTE in FY17 and 3 FTE in FY18) **Reflects the central office funded reduction in 4 FTE at the ALI under the new contract with CEEAS 19 FY18 Expenditures by Functional Area Detail All Funds Central Office School Oversight and Planning Planning, Policy, and New Schools Authorization School Performance FTE 11.00 5.00 6.00 Personnel $1,356,997 Non-Personnel $343,125 Total Budget $1,700,122 $ 638,673 $718,325 $232,750 $110,375 $871,423 $828,700 Family and Community Engagement Equity and Student Support 6.75 40.15 $911,834 $3,076,472 $144,500 $5,515,926 $1,056,334 $8,592,358 Exceptional Children's Services (ECS) Equity Office & CENF Youth Study Center (YSC) EnrollNOLA & SHO Fees Alternative Learning Institute (ALI) Federal Programs Non-Public Obligations: Title II Unification 37.45 2.60 $2,734,441 $335,433 0.10 $ 6,598 $733,639 $1,355,500 $1,023,141 $990,935 $975,000 $298,252 $74,314 $65,145 $3,468,080 $1,690,933 $1,023,141 $990,935 $975,000 $304,850 $74,314 $65,145 $255,367 $2,481,376 $134,625 $1,962,965 $389,992 $4,444,341 6.75 2.58 3.00 6.25 $731,287 $274,846 $629,384 $539,597 1.00 $221,390 1.00 $84,872 $155,338 $555,633 $124,670 $103,487 $570,000 $256,960 $196,877 $886,625 $830,479 $754,054 $643,084 $570,000 $478,350 $196,877 $84,872 1.00 $170,783 $6,784,707 $6,955,490 $3,567,152 $2,315,140 $712,415 $190,000 $3,567,152 $2,315,140 $883,198 $190,000 $14,885,848 $23,138,677 Facilities Planning and Preservation Administration, Finance, and Operations Finance Information Technology Superintendent's Office Human Resources Central Office Operations Board-Related Expenses Legal Support Legacy Costs and Other Obligations Insurance Legacy Costs* Legal Legacy Finance Total Central Office 2.00 20.58 1.00 81.48 $170,783 $8,252,829 *Includes retiree health insurance, PIP, non-public textbooks, and accrued vacation leave payouts 20 FY18 Expenditures by Functional Area Detail All Funds School Supports FTE 32.25 Personnel $2,882,484 Non-Personnel $1,181,941 Total Budget $4,064,426 Exceptional Children's Services (ECS) Federal Programs LEA Support Team Finance Information Technology Community Affairs 21.95 4.90 2.40 2.25 0.50 0.25 $1,717,690 $503,388 $313,446 $272,558 $47,475 $27,928 $536,639 $520,303 $125,000 $2,254,328 $1,023,691 $438,446 $272,558 $47,475 $27,928 District-Operated School Supports 7.67 $777,200 $592,699 $1,369,899 3.00 1.92 1.75 $345,844 $169,573 $172,941 $300,359 $141,967 1.00 $88,841 $646,204 $311,540 $172,941 $150,373 $88,841 LEA Support District-Operated Schools Team & Security Information Technology Human Resources Insurance Finance Total School Supports 39.92 21 $3,659,684 $150,373 $1,774,641 $5,434,325 FY18 Accounting of Funds FY18 Accounting of the Authorizer Fee Our authorizer fee (1.75%) pays for expenditures that are central to our duties as an authorizer and/or are critical to our administrative operations       Description of Activities Under the Authorizer Fee School performance team that develops and maintains clear and rigorous standards for schools in the areas of academic achievement and growth, organizational effectiveness, and financial health; monitors schools and provides ongoing feedback on their performance relative to standards; and assigns interventions as needed, ultimately driving administrative renewal and revocation recommendations ($0.6M)* Planning, policy, and new schools authorization team that identifies areas of need through demographic, enrollment, and academic analyses and develops strategies for filling that need, including opening new schools ($0.9M) EnrollNOLA and Student Hearing Office fees paid to RSD Board Related Expenses ($0.2M) Superintendent’s Office ($0.7M) Finance – portion of team ($0.7M) Total Total Costs ($) OPSB Core Functional Area $1.5M School Oversight and Planning $1.0M Equity and Student Support $1.6M Administration and Finance $4.1 million *Note: Remainder of school performance team budget (~$200K) is funded by unification fund in FY18; full team will be supported by the authorizer fee in FY19 23 FY18 Accounting of the Fund Balance Withdrawal We project a 25% reduction in our usage of fund balance withdrawal compared to FY17 Description of Activities Under Fund Balance for the Central Office  Portion of team that ensures that our communities and families have a clear voice in the decisions that set the direction of public education in the city  Remainder of YSC/ALI not covered by MFP or other revenue sources  Accrued vacation leave payouts due to organizational restructuring Total Total Costs ($) OPSB Core Functional Area $0.37M Family and Community Engagement $0.57M Equity and Student Support $0.15M Legacy and Other Obligations $1.08 million Description of Activities Under Fund Balance for District-Operated Schools  Fund balance withdrawal amount required to cover deficit at Mahalia Jackson 24 Total Costs ($) $0.5M FY18 Accounting of LEA Related Revenues and Expenditures LEA-RELATED REVENUES Source IDEA Title (I, II, III) Other Grants PowerSchool Billing 0.25% LEA Admin Fee Indirect Reimbursements Total LEA-Related Funding FY18 Estimate $1,041,097 $662,700 $104,006 $60,000 $114,212 $309,666 $2,291,681 LEA-RELATED EXPENSES Department Finance Information Technology ECS Equity and LEA Federal Programs LEA Support Expenses FTE 2.25 0.50 21.95 2.40 5.15 32.25 Personnel $ $272,558 $47,475 $1,717,690 $313,446 $531,316 $2,882,485 Non-Personnel $ $536,639 $125,000 $525,415 $1,187,054 Total Budget $272,558 $47,475 $2,254,329 $438,446 $1,056,731 $4,069,539 Notes Special revenues and accounting support Data systems support Child Find at LEA schools and related services Central management and coordination of LEA support Grant management and programmatic support LEA CHARGEBACK Chargeback Accounting LEA-Related Revenue LEA-Related Expenses LEA-Related Gap FY18 Estimate $2,291,681 $4,069,539 ($1,777,858) LEA School Per Pupil Funding Implicit Chargeback (% of MFP) Maximum Chargeback (% of MFP) Implied General Fund Subsidy $45,684,829 3.89% 3.80% $41,834 We estimate that our costs to support schools in our LEA will exceed revenues by ~$1.8M in FY18. Per our agreement with the schools in our LEA, we will assess a chargeback to cover the gap of the cost of services provided. We currently estimate that this chargeback would represent ~3.9% of LEA schools’ state and local per pupil funding. We have committed to capping the LEA chargeback at 3.8% and therefore anticipate a ~$42K subsidy from the central office to cover these expenses. We only bill schools for the actual cost of services, so the LEA chargeback may be less than is currently estimated. 25 FY18 Accounting of District-Operated Chargebacks and Expenditures DISTRICT-OPERATED SCHOOL RELATED REVENUES Source District-Operated School Local Funding District-Operated School State MFP FY18 Estimate $14,165,514 $11,379,678 Total School Funding $25,545,192 DISTRICT-OPERATED SCHOOL RELATED EXPENSES Department District-Operated Schools Office & Security Human Resources Finance Information Technology Insurance Total Expenses FTE 3.00 1.75 1.00 1.92 0.00 7.67 Personnel $ Non-Personnel $ $345,844 $300,359 $172,941 $88,841 $169,573 $141,967 $150,373 $777,199 $592,699 Total Budget $646,204 $172,941 $88,841 $311,540 $150,373 $1,369,898 Notes Finance, admin support, and security Payroll and HR support Accounts payable and procurement Network administration and trouble-shooting Portion of E&O insurance DISTRICT OPERATOR CHARGEBACK Chargeback Accounting Total School Funding District Operator Expenses Implicit Chargeback (%) FY18 $25,545,192 $1,369,898 5.36% We estimate that our central office costs associated with operating our 4 direct-run schools will be ~$1.4M in FY18. We anticipate that this budget will represent ~5.4% of these schools’ state and local per pupil funding. This chargeback will allow OPSB to provide support to our district-operated schools in a number of key administrative areas, including payroll, finance, IT, insurance, and security. 26 Our Organization Our Functional Areas In the new and unique public school system we are building, families and community members need to know what they can expect from OPSB. Below, we describe our core functional areas of work. On subsequent pages, we provide departmental-level organizational charts and further detail that align to these key functional areas. 28 FY18 OPSB Central Office Organizational Chart We present below a snapshot of OPSB’s FY18 organizational structure by department. On subsequent pages, further detail of team structure within departments is illustrated. 29 Superintendent’s Office  Includes: Management, leadership, and administrative support for the central office that sets the strategic direction and priorities for the district in collaboration with key stakeholders 30 Legal   Includes: Counsel and contracts that provide general legal oversight for the district and respond to arising issues and suits Personnel costs associated with maintaining administrative records and providing central office assistance for liaising with the Board 31 Community Affairs   Includes: Personnel and non-personnel costs that support family engagement and ensure that we are able to provide ongoing communication with all families and a clear channel for input, including the student voice Intergovernmental Affairs to liaise between state, local, and federal governmental agencies to advocate for policy that advances the needs of students and schools 32 Equity and Student Support      Includes: Coordination of certain citywide services or funding streams to fulfill critical needs for students with unique needs (e.g., behavioral and mental health, CTE, the Citywide Exceptional Needs Fund (CENF) for special education students, etc.) Educational service provision for youth in secure care: the Youth Study Center and the Alternative Learning Institute Fees paid to the Recovery School District for OPSB students for participation in EnrollNOLA and the Student Hearing Office (SHO) Assessment and accountability operations for schools in our LEA, including: test administration, submission of student and educator data to the LDE, and general management, coordination, and communication activities for schools in our LEA A lean, fully dedicated district-operated schools supports function that provides administrative oversight to our direct-run schools 33 Exceptional Children’s Services     Includes: IEP Services and Compliance Team: Specific services required by student IEP’s and compliance assistance for schools in our LEA, and targeted services for our nonpublic and early childhood students with disabilities, including OT/PT, Child Find/Child Search Team: Identification services of exceptionalities of 3-5 year olds in New Orleans (known as Child Search), ~60 nonpublic schools, and our 11 schools in the LEA through a multi-credentialed team Speech and Language Services Team: Speech pathology services for schools in our LEA, nonpublic schools, and early childhood students Non-personnel costs include funding of extended school year services for students that qualify, legal training and support in accordance with existing judgments, and professional development on CPI, RTI, and compliance 34 Federal Programs    Includes: Fiscal and programmatic monitoring of schools’ use of funds to ensure compliance with federal funding requirements of federal and state funds, including Title I, II, and III Provide guidance for homeless children and youth services to support enrollment, attendance, and success in coordination with services under with McKinney Vento provisions Provide support and technical assistance to build capacity of schools in planning and implementing effective parent and family involvement activities to improve academic achievement and school performance 35 School Performance   Includes: Development and implementation of clear and rigorous standards for all schools under OPSB oversight in three broad areas: academic achievement and growth, organizational effectiveness, and financial health Personnel and non-personnel costs that go towards defining performance standards, developing systems to assess and monitor school performance relative to these standards, providing feedback to schools on an ongoing basis with regards to their standing, identifying gaps in school-level and system-wide performance, assigning interventions as needed, and driving administrative renewal and revocation recommendations 36 Planning, Policy, and New Schools Authorization     Includes: Planning function conducts analysis of student and school-level demographic, academic, and enrollment data to ensure that there are an appropriate number of quality school seats in each area of the city to meet current and projected future student demand Policy function supports the Board’s policymaking role through development and drafting of policy New Schools function supports efforts to address identified gaps in the school portfolio through cultivating a diverse pool of high quality school leaders/operators and launching of new schools, and operating the district’s annual charter application processes as defined by state law Non-personnel costs include software for data storage as well as demographic planning analyses to support a variety of functions related to planning and new schools authorization 37 Operations Chief Operating Officer Executive Director of Finance Executive Director Of Director of Information Technology Human Resources Executive Director of Facilities General Fund 4 FTE I School Oversight and Planning I Facilities FPF 1 FTE I Community Affairs I Administration, Finance, and Ops Total 5 FTE I Equity and Student Support I Legacy Costs Other Obligations I LEA Support I District-Operated School Supports 38 Finance    Includes: Personnel that oversee all financial matters in the district, including taxing and bond authority, budgeting, accounts payable, and audits, including targeted supports for our district-operated schools in some of these areas Personnel that operationalize the differentiated funding formula, and create a policy and process for ensuring that funding levels remain aligned with student need Supports that align with our role as a fiscal agent of grants, including: grant application and disbursement, general financial monitoring of grants, and other compliance based activities to ensure we are fulfilling grant obligations—including for grants that we disburse to nonpublic schools 39 Human Resources  Includes: Personnel that manage system-wide aspects of Human Resources for both the central office and district-operated schools, including recruiting, employee relations, payroll, benefits, and compliance, including for legacy employees who have retired from OPSB 40 Information Technology  Includes: Costs associated with maintenance of IT infrastructure, hardware, software, and IT related contracts at the central office, our districtoperated schools, and a small number of schools throughout the City who contract with the IT department for support 41 Facilities    Includes: Costs associated with facilities planning for building utilization, opening of new buildings and transitioning buildings Non-personnel costs include contract with the Recovery School District for monitoring of building maintenance and longer term issues with buildings In the future, there will be a growing emphasis on creating parameters and policy on and ultimately overseeing the Facilities Preservation Fund, to provide resources for eligible school capital projects in the city 42 Central Office  Includes: Costs that support the maintenance and security of the OPSB central office building 43 FY18 Central Office Staffing Department FY18 Staff (FTE) FY17 Staff (FTE) Variance (FTE) Alternative Learning Institute (ALI) Central Office Community Affairs District-Operated School Supports & Security ECS Equity & LEA Facilities Federal Programs Finance Human Resources Information Technology Legal Operations Planning, Policy, & New Schools Authorization School Performance Superintendent OPSB Total 0.00 3.00 7.00 3.00 59.40 5.00 2.00 5.00 10.00 8.00 5.00 2.00 1.00 5.00 6.00 3.00 124.40 4.00 8.50 7.00 8.00 76.40 6.00 3.00 8.00 12.00 7.75 5.00 3.00 2.00 5.00 2.00 4.00 161.65 (4.0) (5.5) N/A (5.0) (17.0) (1.0) (1.0) (3.0) (2.0) 0.25 N/A (1.0) (1.0) N/A 4.00 (1.0) (37.25) Enterprise Fund 3.00 8.00 (5.0) OPSB Total Less Enterprise 121.40 153.65 (32.25) Our central office is restructured to better align with our key priorities. Highlights include:     Building out our school performance and oversight team to oversee an increased number of schools in FY18, FY19, and beyond Proportionate reductions in our LEA support staff, given the reduction in LEA operations Reduced our district-operated schools office to provide more funding and autonomy to these schools Numerous reductions to our administrative and operations support to create a more sustainable organization 44 Appendix Glossary of Terms Act 91: Louisiana Revised Statute 17:10.7.1 was enacted in May of 2016. This legislation established the process by which public schools in New Orleans currently under the Orleans Parish School Board (OPSB) and the Recovery School District (RSD), two separate districts, would be unified under the governance of the Orleans Parish School Board (OPSB) by July 1, 2018. It codifies in law certain elements of the New Orleans school system: 1) Autonomous public schools, 2) citywide family choice, 3) school authorizing and accountability standards, and 4) focus on student equity. More information about Act 91 can be found here Alternative Learning Institute (ALI): Program that provides educational services to pre- and post-adjudicated students in the secure care of the Orleans Justice Center Charter School: Independent public schools that maintain autonomy in much of their decision-making, including curriculum and faculty, but are held accountable to high standards of student achievement by an authorizing body with the authority to revoke schools’ charters if they are found to violate the terms of the operating agreement. This document references 4 different types of Charter Schools in New Orleans: Type 1 New-start charter schools approved by a local school board Type 3 Conversions of existing public schools, approved by a local school board Type 3B Former Type 5 charter schools that are transferred back to the local school board Type 5 Recovery School District charter schools Charter Management Organization (CMO): Nonprofit entities that manage two or more charter schools; many of the charter schools in New Orleans are part of a CMO EnrollNOLA: Common enrollment system that facilitates school choice for families by managing the application process and admission of students to over 90% of the schools in New Orleans, as well as readmissions and transfers of students. The team also manages the Student Hearing Office (SHO), which handles the exit and expulsion process for students in charter schools. Both are currently operated by the Recovery School District Individuals with Disabilities Education Act (IDEA): Federal law that ensures children with disabilities have the opportunity to receive a free and appropriate public education Local Education Agency (LEA): A public board of education or other public authority legally constituted within a state for administrative control or direction of a school or schools. LEA’s typically serve as the fiscal agent of schools in their control for federal and state funds and may provide special education and other services in compliance with federal and state grants. In New Orleans, there are multiple LEA’s. Orleans Parish School Board has historically served as the LEA for both its charter school and direct-run schools, whereas each of the charter schools under the RSD are independent LEA’s. Per Act 91, schools transferring from the RSD have the option to elect to be in the OPSB LEA or remain their own LEA, and charter schools historically in the OPSB LEA had the option to leave the OPSB LEA. Schools had to inform OPSB of their election to leave or stay by Feb. 2017. The decision of a school to leave or stay in the OPSB LEA has important implications on the finances of the district and is therefore a significant aspect of our financial planning. Minimum Foundation Program (MFP): Louisiana’s formula to equitably allocate funding for education to school districts Orleans Parish School Board (OPSB): Refers to the democratically elected school board, and the governing authority for public education in Orleans Parish. As of July 1, 2018, OPSB will oversee all public schools in the Parish other than the Type 2 charter schools that are overseen by the state. OPSB “central office” refers to its administrative arm that carries forth Board policy Recovery School District (RSD): A statewide school district administered by the Louisiana Department of Education; the majority of RSD-overseen schools are within New Orleans and will return to the OPSB by July 1, 2018 Youth Study Center (YSC): The juvenile detention center for Orleans Parish, administered by the city of New Orleans with education services funded by OPSB 46 FY18 Expenditures by Departmental Area All Funds FY18 Department Alternative Learning Institute (ALI) Board-Related Expenses Central Office Community Affairs District Operated School Supports & Security ECS EnrollNOLA & SHO Fees Equity & LEA Facilities Federal Programs Finance Human Resources Information Technology Insurance Legacy Costs Legal Operations Planning, Policy, & New Schools Authorization School Performance Superintendent Youth Study Center (YSC) OPSB Total Enterprise Fund Federal Pass-Through OPSB Total Less Enterprise and Pass-Through FTE Personnel $ 3.00 7.00 3.00 59.40 $216,917 $939,762 $345,844 $4,452,131 5.00 2.00 5.00 10.00 8.00 5.00 $648,880 $255,367 $509,986 $1,092,685 $712,538 $491,894 2.00 1.00 5.00 6.00 3.00 $255,656 $221,390 $638,673 $718,325 $629,384 124.40 3.00 $12,129,431 $216,917 121.40 $11,912,54 47 FY17 Non-Personnel $ Total Budget FTE Total Budget $975,000 $196,877 $2,341,850 $144,500 $300,359 $1,270,278 $990,935 $1,545,645 $134,625 $4,101,808 $345,338 $103,487 $697,600 $3,717,525 $2,589,453 $712,415 $56,960 $232,750 $110,375 $124,670 $1,023,141 $21,715,592 $1,771,850 $3,276,826 $16,666,915 $975,000 $196,877 $2,558,767 $1,084,262 $646,204 $5,722,409 $990,935 $2,194,524 $389,992 $4,611,794 $1,438,023 $816,025 $1,189,494 $3,717,525 $2,589,453 $968,071 $278,350 $871,423 $828,700 $754,054 $1,023,141 $33,845,023 $1,988,767 $3,276,826 $28,579,429 4.00 $375,897 $207,587 $2,208,359 $837,265 $1,556,922 $6,798,286 $721,000 $2,229,296 $361,398 $7,509,779 $1,774,342 $848,571 $1,546,632 $3,363,268 $2,627,243 $1,166,744 $303,082 $623,143 $348,336 $932,836 $1,039,843 $37,379,830 $1,390,915 $4,661,336 $31,327,579 8.50 7.00 8.00 76.40 6.00 3.00 8.00 12.00 7.75 5.00 3.00 2.00 5.00 2.00 4.00 161.65 8.00 153.65 FY18 Non-personnel Expenditures, Detail All Funds Central Office Non-Personnel ($) School Oversight and Planning $343,125 Family and Community Engagement $144,500       Equity and Student Support $5,515,926    Facilities $134,625    Administration and Finance $1,962,965      Legacy Costs and Other Obligations $6,784,707    Total Central Office Description of Key Expenditures Data storage software, software for demographic planning analyses, etc. Contracts for test monitoring Contracts for translation to meet OCR requirements, and for communications and audio-visual contracts to translate the vision of the district and communicate with parents, families, and students ECS: SPLC legal training, materials and supplies for early childhood and nonpublic services, contracted services for digitizing IEP records and submission to LDE, evaluations for schools exiting the LEA in FY18 CENF: The $1.3 million Citywide Exceptional Needs Fund (CENF) YSC/ALI: ~$2 million of YSC and ALI contracts to support educational services for youth in secure care EnrollNOLA/SHO Fees: OPSB fees to RSD for participation in EnrollNOLA and the Student Hearing Office Professional development contract for nonpublic teachers in alignment with Title II One-time costs to support community focus groups as we develop the vision and strategic goals of our future district Cooperative Endeavor Agreement with RSD for school facilities maintenance monitoring IT: Costs related to maintaining the IT infrastructure of our central office Superintendent’s Office: Variety of purchased services for the district related to recruiting, lobbying, communications, etc. HR: Software to track legacy employee information Central Office: Rent Finance & Ops: Audit costs, contingency, materials, and supplies Board: Board stipends, election fees, professional development Insurance: $3.6 million of property and liability insurance incurred on behalf of schools and the central office Legacy Costs: $2.3 million in retiree health insurance, non-public textbooks, accrued vacation leave payouts, etc. Legal: Legal costs for claims made prior to Hurricane Katrina Other: Interest expenditures reimbursed by the carveout revenue source $14,885,848 48 School Supports LEA Support Non-Personnel $ Description of Key Expenditures  ECS: Professional development for RTI, CPI, and other general compliance, $1,181,941    District-Operated School Supports Total School Supports $592,699  transportation and instructional costs related to Extended School Year Services (ESYS), general supplies for personnel providing special education services for schools in our LEA Federal Programs: Supplies to support year-round activities and summer programming for homeless students under McKinney Vento, transportation for homeless students, supplies to support parental coordination activities, and other requirements under Title grants General LEA Supports: Costs to support test distribution and administration and other coordination activities for schools in our LEA IT: Software and infrastructure to support our 4 district-operated schools Insurance: Insurance costs (liability and errors & omission) incurred due to directrunning of district-operated schools Security: Costs to support district-operated schools’ security and other miscellaneous costs to support a dedicated schools team $1,774,641 49 Appendix: LEA Detail Exceptional Children’s Services (ECS) Department The Exceptional Children’s Services (ECS) department provides Child Find and related services to all schools in our LEA. LEA-RELATED REVENUES LEA-Related Revenue IDEA Indirect Reimbursement Total ECS Funding As the LEA of schools, OPSB receives IDEA funding to ensure all children with disabilities who are enrolled in its schools have access to a free appropriate public education. We have identified the estimated IDEA funding OPSB receives that is associated with students enrolled in schools in OPSB’s LEA; IDEA estimates will be updated in September 2017. FY18 Estimate $1,041,097 $78,356 $1,119,453 LEA-RELATED EXPENSES LEA-Related Expenses ECS LEA Team: Personnel ECS LEA Team: Non-Personnel Total ECS LEA Expenses FY18 Estimate $1,717,690 $536,639 FTE 21.95 0 $2,254,329 21.95 OPSB provides Child Find to schools in its LEA: it identifies, locates, and evaluates all school-age children who may have disabilities. It also provides related services to students with IEPs or 504 plans who are enrolled in schools in our LEA. We have built a team and associated budget to provide these services to the students and schools in our LEA. LEA CHARGEBACK FY18 Estimate Implied Chargeback $1,134,876 Our current estimate of our IDEA funding projects that our ECS budget will exceed its associated revenue by ~$1.1M. This gap is a part of the LEA chargeback assessed to all schools in our LEA. FTE 10.1 FTE 50 Federal Programs Department The Federal Programs department administers grants for schools in its LEA, including Title I, Title II, and Title III, McKinney Vento, Carl Perkins, and others. LEA-RELATED REVENUES LEA-Related Revenue Title (I, II, III) Other Grants* Indirect Reimbursement As the LEA of schools, OPSB receives federal and state grant funding to provide services in alignment with these grants. We have identified the estimated state and federal funding OPSB receives that is associated with students enrolled in schools in OPSB’s LEA; grant estimates will be updated in September 2017. FY18 Estimate $662,700 $104,006 $231,310 Total ECS Funding $998,017 LEA-RELATED EXPENSES LEA-Related Expenses Federal Programs LEA Team: Personnel Federal Programs LEA Team: Non-Personnel FY18 Estimate $531,316 $525,415 FTE 5.15 0 $1,056,731 5.15 FY18 Estimate FTE Total Federal Programs LEA Expenses OPSB administers grants and provides associated services for schools in its LEA. We have built a team and associated budget to provide these services to the students and schools in our LEA. This includes a homeless and parental involvement liaison, homeless services in alignment with McKinney Vento, and management/administration capacity. LEA CHARGEBACK Implied Chargeback $58,714 Our current estimate of our federal and state grant funding projects that our Federal Programs budget will exceed its associated revenue by ~$60K. This gap is a part of the LEA chargeback assessed to all schools in our LEA. 3 FTE 51 Central Office LEA Supports Members of the central office staff provide administrative and coordination support to the schools in our LEA. LEA-RELATED REVENUES LEA-Related Revenue PowerSchool Billing 0.25% LEA Admin Fee As the LEA of schools, OPSB receives an administrative fee from schools in its LEA: 0.25% of their state and local per pupil funding. We also bill schools for the actual costs of the PowerSchool system maintained by OPSB. FY18 Estimate $60,000 $114,212 Total Central Office Funding $174,212 LEA-RELATED EXPENSES LEA-Related Expenses Data Reporting: Personnel Finance: Personnel Equity & LEA: Personnel Equity & LEA: Non-Personnel FY18 Estimate $47,475 $272,558 $313,446 $125,000 FTE 0.50 2.25 2.40 0 $758,479 5.15 Total Central Office LEA Expenses OPSB supports schools in its LEA to meet their data reporting requirements set by LDE and the federal government, test administration functions such as data certification and secure test distribution, special revenue and accounting support, and general management and coordination support for schools in the LEA. LEA CHARGEBACK FY18 Estimate Implied Chargeback $584,267 Our estimate of our central office funding projects that our LEA-supportive central office costs will exceed the associated revenue by ~$580K. This gap is a part of the LEA chargeback assessed to all schools in our LEA. FTE 5.15 FTE 52 Appendix: FY18 to FY17 Comparison General Fund Revenues Local Ad Valorem & Sales Taxes State MFP FY18 Proposed Budget $17,753,433 $12,898,862 FY17 Proposed Budget - FINAL $21,074,726 $17,960,040 FY17 Projected Actuals $17,894,902 $17,710,010 Variance FY17 to FY18 Budget ($3,321,292) ($5,061,178) Admin Fee - All OPSB Charters LEA Chargeback PowerSchool Billings Insurance Billings IT Billings $3,660,783 $765,306 $60,000 $2,694,273 $211,828 $2,478,013 $0 $0 $1,454,699 $200,000 $2,583,561 $0 $0 $1,356,538 $200,000 $1,182,770 $765,306 $60,000 $1,239,574 $11,828 Harrah's Indirect Reimbursement Revenue Sharing Other Pass-Through Miscellaneous $366,536 $744,055 $2,793,000 $623,109 $349,690 $0 $1,643,025 $2,493,000 $599,000 $1,613,239 $0 $1,863,259 $2,765,150 $572,940 $2,380,341 $366,536 ($898,970) $300,000 $24,109 ($1,263,549) Use of Fund Balance General Fund – Central General Fund – Schools Unification Fund* Harrah's Fund Restart Fund Transfers from Other Departments $3,780,914 $1,083,853 $525,883 $962,533 $308,646 $400,000 $500,000 $3,294,007 $1,445,137 $0 $1,500,000 $0 $0 $348,870 $3,803,329 $1,445,137 $0 $1,500,000 $0 $0 $858,192 $486,907 $164,599 $0 ($537,467) $308,646 $400,000 $151,130 $46,701,791 $0 $52,809,749 $0 $51,130,030 $42,935 ($6,107,958) Total Revenues EXCESS REVENUES OVER EXPENDITURES General Fund Expenses Central Office School Oversight and System Planning Equity, LEA, and Student Support Communications and Community Affairs Administration, Finance, and Operations District-Operated School Supports Legacy Costs, Other Obligations FY18 Proposed Budget $23,417,546 $1,700,122 $7,664,434 $1,056,334 $5,075,403 $646,204 $7,275,049 FY17 Proposed Budget - FINAL $24,087,665 $524,112 $6,133,794 $263,644 $6,194,784 $1,693,476 $9,277,855 FY17 Projected Actuals $22,374,986 $546,320 $6,004,237 $286,103 $5,357,191 $1,523,954 $8,657,180 Variance FY17 to FY18 Budget ($670,119) $1,176,010 $1,530,640 $793,690 ($1,119,381) ($1,047,272) ($2,002,806) District-Operated Schools Mary Bethune Elementary School Benjamin Franklin Elementary School Mahalia Jackson Elementary School McDonogh #35 College Preparatory School McDonogh #35 Academy McMain Senior High School $23,284,245 $5,283,654 $6,865,820 $2,400,863 $8,733,908 $0 $0 $28,722,084 $4,394,570 $6,319,286 $2,474,826 $7,867,326 $727,944 $6,938,131 $28,712,109 $4,427,482 $6,283,544 $2,587,928 $7,712,083 $724,942 $6,976,130 ($5,437,839) $889,084 $546,534 ($73,963) $866,582 ($727,944) ($6,938,131) Total Expenses $46,701,791 $52,809,749 $51,087,095 ($6,107,958) VARIANCE ($6,107,958) ($6,107,958) % INCREASE/(DECREASE) -12% -12% GENERAL FUND Revenue Expenditures FY18 Proposed Budget $46,701,791 $46,701,791 FY17 Proposed Budget - FINAL $52,809,749 $52,809,749 *Note: Unification Fund is a one-time allocation of $1.5M intended for use in FY17 and FY18; FY18 amount ($962K) represent remainder of fund after FY17 expenditures, not a new allocation 53 Appendix: Central Office FY18 Budget Detail, General Fund Only School Oversight and System Planning School Performance Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATOR/MANAGER Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Property & Facilities 543000 REPAIRS & MAINTENANCE Administrative Expenses 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES 561500 TECHNOLOGY RELATED SUPPLIES 563100 PURCHASED FOOD 573500 SOFTWARE Total Non-Personnel Expenses Total Expenses 54 $524,684 $40,957 $ 7,608 $139,566 $2,623 $2,886 $718,325 $62,000 $2,500 $25,000 $2,500 $2,000 $ 1,375 $15,000 $110,375 $828,700 Planning, Policy, and New Schools Authorization Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATOR/MANAGER 511800 DEGREED PROFESSIONALS Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Fees 581000 DUES AND FEES Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Property & Facilities 543000 REPAIRS & MAINTENANCE Communications 553000 COMMUNICATIONS Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES 573500 SOFTWARE Total Non-Personnel Expenses Total Expenses 55 $393,274 $75,000 $34,131 $6,790 $124,561 $2,341 $2,576 $638,673 $2,500 $149,000 $2,500 $500 $500 $6,000 $1,750 $70,000 $232,750 $871,423 Equity, LEA, and Student Support Alternative Learning Institute (ALI) Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES $915,248 Total Expenses $915,248 Exceptional Children’s Services (ECS) Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATOR/MANAGER 85,079 511200 TEACHERS 35,971 511300 THERAPISTS/SPECIALISTS/COUNSELOR 1,123,032 511400 CLERICAL/SECRETARIAL 23,307 511800 DEGREED PROFESSIONAL 30,689 Benefits 521000 HEALTH BENEFITS $158,136 522500 MEDICARE $18,822 523100 TRSL $345,289 526000 WORKERS COMP $6,490 525000 UNEMPLOYMENT $7,139 Total Personnel Expenses $1,833,954 Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES $342,268 Administrative Expenses 555000 PRINTING AND BINDING $2,500 558200 TRAVEL EXPENSE REIMBURSEMENT $13,000 584000 CONTINGENCY $50,000 Supplies 561000 MATERIALS AND SUPPLIES $31,000 Total Non-Personnel Expenses $438,768 Total Expenses 56 $2,272,723 Equity & Student Services Office Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATOR/MANAGER 511800 DEGREED PROFESSIONALS Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Communications 553000 COMMUNCATIONS Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT 584000 CONTINGENCY 593200 OPERATING TRANSFERS OUT Supplies 561000 MATERIALS AND SUPPLIES 561500 TECHNOLOGY RELATED SUPPLIES 563100 PURCHASED FOOD 573500 SOFTWARE Total Non-Personnel Expenses Total Expenses 57 406,180 70,000 $34,131 $6,905 $126,664 $2,381 $2,619 $648,880 $133,750 $27,896 $6,000 $5,750 $110,000 $1,196,000 $1,500 $2,500 $2,249 $60,000 $1,545,645 $2,194,524 Federal Programs Personnel Expenses Salaries 511100 OFFICIALS/ADMNISTRATORS/MANAGER 511400 CLERICAL/SECRETARIAL 511800 DEGREED PROFESSIONALS Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Administrative Expenses 555000 PRINTING AND BINDING Total Non-Personnel Expenses Total Expenses $81,846 $45,821 $84,929 $21,161 $3,083 $56,551 $1,063 $1,169 $295,623 $1,000 $1,000 $296,623 Youth Study Center (YSC) Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES Total Expenses $994,382 $994,382 EnrollNOLA & SHO Fees Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES $990,935 Total Expenses 58 $990,935 Community Affairs Community Affairs Personnel Expenses Salaries 511100 OFFICIALS/ADMNISTRATORS/MANAGER 511800 DEGREED PROFESSIONALS Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Services and Contracts 533900 OTHER PROFESSIONAL SERVICES 559100 SERVICES PURCHASED LOCALLY Communications 554000 ADVERTISING / PUBLIC NOTICES Total Non-Personnel Expenses Total Expenses 59 $670,609 $129,733 $46,077 $9,724 $178,382 $3,353 $3,688 $911,834 $95,000 $44,500 $5,000 $144,500 $1,056,334 Administration, Finance, and Operations Board-Related Expenses Personnel-Related Expenses 515000 STIPEND PAY 521000 GROUP INSURANCE 522500 MEDICARE/MEDICAID CONTRIBUTION 522000 FICA Fees 531600 ELECTION FEES 581000 DUES AND FEES 531900 OTHER FEES Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES 563100 PURCHASED FOOD Total Non-Personnel Expenses Total Expenses $69,600 $7,663 $1,009 $4,315 $55,000 $20,000 $3,500 $12,540 $250 $17,500 $3,000 $2,500 $196,877 $196,877 Central Office Property & Facilities 544100 RENTING LAND AND BUILDINGS Total Expenses $570,000 $570,000 Facilities Fees 581000 DUES AND FEES Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Property & Facilities 543000 REPAIRS & MAINTENANCE Administrative Expenses 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 573900 OTHER EQUIPMENT Total Expenses 60 $1,000 $19,403 $2,500 $2,500 $625 $26,028 Finance Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/AMANAGER $503,172 511400 CLERICAL/SECRETARIAL $156,997 511800 DEGREED PROFESSIONALS $77,188 Benefits 521000 HEALTH BENEFITS $68,262 522500 MEDICARE $11,506 523100 TRSL $211,074 526000 WORKERS COMP $3,968 525000 UNEMPLOYMENT $4,364 Total Personnel Expenses $1,092,685 Fees 531900 OTHER FEES $1,000 Services and Contracts 533000 AUDIT / ACCOUNTING $100,000 533200 LEGAL SERVICES $40,000 534000 PURCHASED TECHNICAL $16,627 Property & Facilities 544200 RENTING EQUIPMENT AND VEHICLES $12,250 Communications 553000 COMMUNCATIONS $4,711 554000 ADVERTISING / PUBLIC NOTICES $7,500 Administrative Expenses 555000 PRINTING AND BINDING $750 558200 TRAVEL EXPENSE REIMBURSEMENT $5,750 583000 INTEREST EXPENSE $150,000 Supplies 561000 MATERIALS AND SUPPLIES $5,000 Total Non-Personnel Expenses $345,338 Total Expenses $1,438,023 61 Human Resources Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/MANAGER 511400 CLERICAL/SECRETARIAL 511800 DEGREED PROFESSIONALS 513000 SALARIES FOR OVERTIME Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Personnel-Related Expenses 513000 OVERTIME Services and Contracts 533000 AUDIT / ACCOUNTING 533900 OTHER PROFESSIONAL SERVICES 534000 PURCHASED TECHNICAL Property & Facilities 544200 REPAIRS & MAINTENANCE Communications 554000 ADVERTISING / PUBLIC NOTICES Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES Total Non-Personnel Expenses Total Expenses 62 $233,466 $56,892 $80,000 $9,037 $40,957 $5,370 $98,515 $1,852 $2,037 $519,089 $9,037 $4,000 $8,000 $73,000 $2,000 $3,000 $250 $2,000 $2,200 $103,487 $622,576 Information Technology Personnel Expenses Salaries 511100 OFFICIALS/ADMNISTRATORS/MANAGER 511800 DEGREED PROFESSIONALS Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Services and Contracts 534000 PURCHASED TECHNICAL Property & Facilities 544200 REPAIRS & MAINTENANCE Communications 553000 COMMUNCATIONS Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561500 TECHNOLOGY RELATED SUPPLIES 573500 HARDWARE 573500 SOFTWARE Total Non-Personnel Expenses Total Expenses 63 $93,637 $260,143 $34,131 $5,141 $94,318 $1,773 $1,950 $491,894 $197,000 $95,000 $33,750 $1,000 $16,500 $58,200 $55,500 $240,650 $697,600 $1,189,494 Operations Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/MANAGER Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Fees 58100 DUES AND FEES Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Property & Facilities 543000 REPAIRS & MAINTENANCE Administrative Expenses 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES 561500 TECHNOLOGY RELATED SUPPLIES 562600 FUEL Total Non-Personnel Expenses Total Expenses 64 $166,200 $6,826 $2,410 $44,209 $831 $914 $221,390 $500 $45,000 $2,500 $4,460 $2,500 $1,000 $1,000 $56,960 $278,350 Superintendent’s Office Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/MANAGER 511400 CLERICAL/SECRETARIAL 515000 STIPEND PAY Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Personnel-Related Expenses 515000 STIPEND PAY Fees 581000 DUES AND FEES Services and Contracts 533900 OTHER PROFESSIONAL SERVICES Property & Facilities 543000 REPAIRS & MAINTENANCE Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES Total Non-Personnel Expenses Total Expenses 65 $411,200 $60,454 $25,820 $20,479 $6,839 $125,460 $2,358 $2,594 $629,384 $25,820 $1,500 $75,000 $2,000 $13,000 $4,550 $2,500 $124,670 $754,054 District-Operated Schools Office District-Operated Schools Office & Security Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/MANAGER 511800 DEGREED PROFESSIONALS 513000 SALARIES FOR OVERTIME 514000 SALARIES FOR SABBATICAL LEAVE Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Fees 581000 DUES AND FEES Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES 533900 OTHER PROFESSIONAL SERVICES 559100 SERVICES PURCHASED LOCALLY Property & Facilities 543000 REPAIRS & MAINTENANCE 544200 RENTING EQUIPMENT AND VEHICLES Administrative Expenses 555000 PRINTING AND BINDING 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES 562600 FUEL 573300 FURNITURE AND FIXTURES Total Non-Personnel Expenses Total Expenses $187,274 $64,752 $1,500 $33,000 $24,277 $4,155 $75,836 $1,433 $1,576 $393,803 $2,800 $95,000 $15,000 $1,500 $20,000 $15,000 $12,500 $16,101 $60,000 $4,500 $10,000 $300,359 $646,204 66 Legacy Costs, Other Obligations Insurance Services and Contracts 532000 MANAGEMENT CONSULTANTS Insurance 552100 LIABILITY 552200 PROPERTY 552400 ERRORS AND OMMISSIONS Administrative Expenses 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES Total Expenses $148,000 $571,006 $2,694,273 $300,746 $2,750 $750 $3,717,525 Legacy Costs Personnel-Related Expenses 515500 PAY SUPPLEMENT - NON PUBLIC 521000 GROUP INSURANCE 522500 MEDICARE/MEDICAID CONTRIBUTION 523100 TEACHERS' RETIREMENT 525000 UNEMPLOYMENT COMPENSATION 526000 WORKER'S COMPENSATION 527000 HEALTH BENEFITS (RETIREE) 528000 SICK LEAVE SEVERANCE PAY Fees 531900 OTHER FEES Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES Administrative Expenses 584000 CONTINGENCY Supplies 564200 NON-PUBLIC TEXTBOOKS Total Non-Personnel Expenses Total Expenses 67 $90,000 $9,909 $1,305 $22,950 $495 $450 $1,547,949 $150,000 $1,000 $74,314 $200,000 $491,082 $2,589,453 $2,589,453 Legal Personnel Expenses Salaries 511100 OFFICIALS/ADMINISTRATORS/MANAGERS 511400 CLERICAL/SECRETARIAL Benefits 521000 HEALTH BENEFITS 522500 MEDICARE 523100 TRSL 526000 WORKERS COMP 525000 UNEMPLOYMENT Total Personnel Expenses Fees 581000 DUES AND FEES Services and Contracts 533200 LEGAL SERVICES Communications 553000 COMMUNICATIONS Administrative Expenses 584000 CONTINGENCY 558200 TRAVEL EXPENSE REIMBURSEMENT Supplies 561000 MATERIALS AND SUPPLIES Total Non-Personnel Expenses Total Expenses $127,000 $60,454 $13,652 $2,718 $49,863 $937 $1,031 $255,656 $610 $500,000 $100 $170,000 $4,705 $37,000 $712,415 $968,071 68 Appendix: District-Operated Schools FY18 Budget Detail, General Fund Only Ben Franklin Elementary School Salaries 511100 511200 511300 511400 511500 511600 511800 523100 515000 Benefits 521000 522500 523100 526000 525000 522000 ADMINISTRATOR SALARIES TEACHER SALARIES THERAPISTS CLERICAL PARAPROFESSIONALS SERVICE WORKERS DEGREED PROFESSIONALS SUBSTITUTE SALARIES STIPENDS $259,378 $2,496,956 $113,597 $54,611 $364,916 $74,027 $190,962 $36,906 $49,985 GROUP INSURANCE MEDICARE/MEDICAID CONTRIBUTION TEACHERS' RETIREMENT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION FICA Total Personnel Expenses $460,104 $53,493 $981,315 $18,446 $20,290 $3,099 $5,275,890 Fees 595000 AUTHORIZER FEE (2%) 595000 LEA CHARGEBACK 595000 DIRECT-RUN CHARGEBACK 557000 CHILD NUTRITION ADMIN FEE Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES Transportation 551900 HOME TO SCHOOL TRANSPORTATION 551901 ACTIVITIES TRANSPORTATION Property & Facilities 542100 DISPOSAL SERVICES 542300 CUSTODIAL 542400 LAWN CARE 543000 REPAIRS & MAINTENANCE 562200 ELECTRICITY 544200 RENTING EQUIPMENT AND VEHICLES 552200 PROPERTY Supplies 561000 MATERIALS AND SUPPLIES 564200 TEXTBOOKS Total Non-Personnel Expenses Total Expenses $153,603 $291,846 $411,657 $11,535 $25,000 $1,065,532 $12,678 $9,000 $101,328 $4,500 $92,700 $120,000 $69,761 $49,026 $23,070 $6,000 $2,447,236 $7,723,120 69 Mary Bethune Elementary School Salaries 511100 511200 511300 511400 511500 511600 511800 523100 515000 Benefits 521000 522500 523100 526000 525000 522000 ADMINISTRATOR SALARIES TEACHER SALARIES THERAPISTS CLERICAL PARAPROFESSIONALS SERVICE WORKERS DEGREED PROFESSIONALS SUBSTITUTE SALARIES STIPENDS $185,173 $1,871,703 $53,513 $117,223 $212,626 $81,732 $40,913 $41,015 $71,400 GROUP INSURANCE MEDICARE/MEDICAID CONTRIBUTION TEACHERS' RETIREMENT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION FICA Total Personnel Expenses $353,400 $38,197 $700,719 $13,171 $14,489 $2,543 $3,797,818 Fees 595000 AUTHORIZER FEE (2%) 595000 LEA CHARGEBACK 595000 DIRECT-RUN CHARGEBACK 557000 CHILD NUTRITION ADMIN FEE Transportation 551900 HOME TO SCHOOL TRANSPORTATION 551901 ACTIVITIES TRANSPORTATION Property & Facilities 542100 DISPOSAL SERVICES 542300 CUSTODIAL 542400 LAWN CARE 543000 REPAIRS & MAINTENANCE 562200 ELECTRICITY 544200 RENTING EQUIPMENT AND VEHICLES 552200 PROPERTY Supplies 561000 MATERIALS AND SUPPLIES 564200 TEXTBOOKS 573500 SOFTWARE Administrative Expenses 584000 CONTINGENCY Total Non-Personnel Expenses Total Expenses $118,462 $225,077 $317,478 $9,465 $696,646 $12,678 $9,000 $140,343 $7,000 $164,083 $110,000 $79,924 $81,380 $18,930 $6,000 $2,100 $148,441 $2,147,007 $5,944,825 70 Mahalia Jackson Elementary School Salaries 511100 511200 511300 511400 511500 511600 511800 523100 515000 Benefits 521000 522500 523100 526000 525000 522000 Fees 595000 595000 595000 557000 Transportation 551900 Property & Facilities 542100 542300 542400 543000 562200 544200 552200 Supplies 561000 564200 573500 ADMINISTRATOR SALARIES TEACHER SALARIES THERAPISTS CLERICAL PARAPROFESSIONALS SERVICE WORKERS DEGREED PROFESSIONALS SUBSTITUTE SALARIES STIPENDS GROUP INSURANCE MEDICARE/MEDICAID CONTRIBUTION TEACHERS' RETIREMENT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION FICA Total Personnel Expenses $90,000 $636,556 $54,113 $60,444 $30,044 $85,558 $57,113 $14,300 $36,100 $161,200 $15,224 $279,281 $5,250 $5,775 $887 $1,531,844 AUTHORIZER FEE (2%) LEA CHARGEBACK DIRECT-RUN CHARGEBACK CHILD NUTRITION ADMIN FEE $42,212 $80,202 $113,128 $3,300 HOME TO SCHOOL TRANSPORTATION $499,579 DISPOSAL SERVICES CUSTODIAL LAWN CARE REPAIRS & MAINTENANCE ELECTRICITY RENTING EQUIPMENT AND VEHICLES PROPERTY $3,000 $56,666 $4,000 $85,083 $140,000 $23,915 $33,945 MATERIALS AND SUPPLIES TEXTBOOKS SOFTWARE Total Non-Personnel Expenses Total Expenses $6,600 $610,000 $2,000 $1,112,792 $2,636,474 71 McDonogh #35 Career Preparatory School Salaries 511100 511200 511300 511400 511500 511600 511800 511900 523100 515000 Benefits 521000 522500 523100 526000 525000 522000 ADMINISTRATOR SALARIES TEACHER SALARIES THERAPISTS CLERICAL PARAPROFESSIONALS SERVICE WORKERS DEGREED PROFESSIONALS OTHER SALARIES SUBSTITUTE SALARIES STIPENDS $259,815 $2,522,104 $221,939 $178,224 $206,656 $88,872 $188,002 $50,000 $64,350 $261,200 GROUP INSURANCE MEDICARE/MEDICAID CONTRIBUTION TEACHERS' RETIREMENT WORKER'S COMPENSATION UNEMPLOYMENT COMPENSATION FICA Total Personnel Expenses $502,200 $57,664 $1,057,832 $19,884 $21,872 $3,990 $5,704,603 Fees 595000 AUTHORIZER FEE (2%) 595000 LEA CHARGEBACK 595000 DIRECT-RUN CHARGEBACK 557000 CHILD NUTRITION ADMIN FEE Services and Contracts 532000 PURCHASED EDUCATIONAL SERVICES 559100 SERVICES PURCHASED LOCALLY Transportation 551900 HOME TO SCHOOL TRANSPORTATION 551901 ACTIVITIES TRANSPORTATION Property & Facilities 542100 DISPOSAL SERVICES 542300 CUSTODIAL 542400 LAWN CARE 543000 REPAIRS & MAINTENANCE 562200 ELECTRICITY 544200 RENTING EQUIPMENT AND VEHICLES 552200 PROPERTY Supplies 561000 MATERIALS AND SUPPLIES 555000 GRADUATION PRINTING 544100 GRADUATION SPACE RENTAL 564200 TEXTBOOKS Administrative Expenses 584000 CONTINGENCY Total Non-Personnel Expenses Total Expenses $196,627 $373,591 $526,960 $14,850 $2,000 $2,000 $1,315,515 $19,017 $15,000 $315,128 $28,000 $396,332 $330,000 $88,252 $179,132 $29,700 $3,000 $4,000 $5,000 $281,784 $4,126,736 $9,831,340 72 0 OGLEAN . Loo?? ORLEANS PARISH SCHOOL BOARD RESOLUTION NO. 32-17 The following resolution was offered by seconded by : A resolution authorizing a total allocation of $1,083,853.00 from the general fund balance reserve to the FY 2017-2018 general fund budget, to be adopted on June 15, 2017, for the purpose of funding: 1) a portion of the cost of educational services at Youth Study Center (YSC) and Alternative Learning Institute (ALI), 2) a percentage of the salaries for the family and community engagement team, and 3) accrued vacation leave payouts due to organizational restructuring. WHEREAS, the Orleans Parish School Board recognizes the importance of investing resources in effective academic programs and learning environments for students in alternative settings, empowering schools and communities, and improving organizational efficiencies; and, WHEREAS, the Orleans Parish School Board desires to allocate $1,083,853.00 from its general fund balance reserve to fund said priorities and efficiencies as follows: 1. $565,737.00 to fund a portion of the cost of educational services at YSC and ALI; 2. $368,116.00 to fund a percentage of the salaries for the family and community engagement team; and 3. $150,000.00 to fund accrued vacation leave payouts due to organizational restructuring; and, WHEREAS, the Orleans Parish School Board determines that such an allocation is a permissible use of the general fund balance reserve, pursuant to the provisions of Policy DC, Annual Operating Budget, that authorize such use for exceptional circumstances, as follows: 1. The allocations to YSC and ALI address unanticipated changes in the level of services needed to support students due to the implementation of comprehensive improvements to educational programs for students in alternative settings; 2. The allocation for family and community engagement addresses unanticipated changes in the level of services needed to support students that were sparked by the Unification Plan commitment to empowering schools and their communities to make educational decisions; and 3. The allocation for accrued vacation leave payouts is a one-time expenditure that is not reasonably anticipated to recur, as it relates to organizational restructuring in anticipation of Unification. NOW, THEREFORE, BE IT RESOLVED that the Orleans Parish School Board hereby authorizes the allocation of $1,083,853.00 from the general fund balance reserve to the FY 2017-2018 general fund budget, to be adopted on June 15, 2017, for the purpose of funding: 1) a portion of the cost of educational services at YSC and ALI, 2) a percentage of the salaries for the family and community engagement team, and 3) accrued vacation leave payouts due to organizational restructuring. This resolution having been submitted to a vote, the vote thereon was as follows: YEAS: NAYS: ABSENTS: 74 ABSTENTIONS: PASSED AND ADOPTED AT THE ORLEANS PARISH SCHOOL BOARD BUSINESS MEETING held at Timbers, 3520 General deGaulle Drive, Multi-purpose Room 1050, New Orleans, Louisiana, on the 15th day of June, 2017. ORLEANS PARISH SCHOOL BOARD ________________________________ John A. Brown, Sr., President 75 CERTIFICATE STATE OF LOUISIANA PARISH OF ORLEANS I, the undersigned Secretary-Treasurer of the Orleans Parish School Board, State of Louisiana, do hereby certify that the foregoing two (2) pages constitute a true and correct copy of Resolution No. 32-17 adopted by said Orleans Parish School Board on June 15, 2017. IN FAITH WHEREOF, witness my official signature and the impress of the official seal of the School Board at New Orleans, Louisiana, on this the day of Henderson Lewis, Jr., Ph.D., Secretary-Treasurer 76 , 2017. ORLEANS PARISH SCHOOL BOARD RESOLUTION NO. 33-17 The following resolution was offered by seconded by : A resolution authorizing a total allocation of $525,883 from the general fund balance reserve to the FY 2017-2018 general fund budget, to be adopted on June 15, 2017, for the purpose of funding a portion of teacher salaries at Mahalia Jackson Elementary School. WHEREAS, the Orleans Parish School Board recognizes the importance of investing sufficient resources in teacher salaries as necessary to provide effective learning environments for students; and, WHEREAS, the Orleans Parish School Board desires to allocate $525,883 from its general fund balance reserve to fund such an investment in Mahalia Jackson Elementary School for the FY 2017-2018 school year; and, WHEREAS, the Orleans Parish School Board determines that such an allocation is a permissible use of the general fund balance reserve, pursuant to the provisions of Policy DC, Annual Operating Budget, that authorize such use for exceptional circumstances, because the allocation for teacher salaries is compelled by an unanticipated reduction in revenues (due to mandated budget restructuring) that necessitates immediate action to avoid disruption of services to students. NOW, THEREFORE, BE IT RESOLVED that the Orleans Parish School Board hereby authorizes the allocation of $525,883.00 from the general fund balance reserve to the FY 2017-2018 general fund budget, to be adopted on June 15, 2017, for the purpose of funding a portion of teacher salaries at Mahalia Jackson Elementary School. This resolution having been submitted to a vote, the vote thereon was as follows: YEAS: ABSENTS: NAYS: ABSTENTIONS: PASSED AND ADOPTED AT THE ORLEANS PARISH SCHOOL BOARD BUSINESS MEETING held at Timbers, 3520 General deGaulle Drive, Multi-purpose Room 1050, New Orleans, Louisiana, on the 15th day of June, 2017. ORLEANS PARISH SCHOOL BOARD ________________________________ John A. Brown, Sr., President 77 CERTIFICATE STATE OF LOUISIANA PARISH OF ORLEANS I, the undersigned Secretary-Treasurer of the Orleans Parish School Board, State of Louisiana, do hereby certify that the foregoing page constitutes a true and correct copy of Resolution No. 33-17 adopted by said Orleans Parish School Board on June 15, 2017. IN FAITH WHEREOF, witness my official signature and the impress of the official seal of the School Board at New Orleans, Louisiana, on this the day of Henderson Lewis, Jr., Ph.D., Secretary-Treasurer 78 , 2017. ORLEANS PARISH SCHOOL BOARD RESOLUTION NO. 34-17 The following resolution was offered by and seconded by . A resolution adopting the General Fund Budget of Revenues and Expenditures for the fiscal year beginning July 1, 2017, and ending June 30, 2018. BE IT RESOLVED BY THE ORLEANS PARISH SCHOOL BOARD, after convening a duly called business meeting, that: SECTION 1: The attached detailed estimate of Revenues for the fiscal year beginning July 1, 2017, and ending June 30, 2018, be and the same is hereby adopted to serve as the General Fund Budget of Revenues for the Orleans Parish School Board during the same period. SECTION 2: The attached estimates of Expenditures by departments for the fiscal year beginning July 1, 2017, and ending on June 30, 2018, be and the same is hereby adopted to serve as a budget of Expenditures for the Orleans Parish School Board during the said period. SECTION 3: The adoption of this Budget of Expenditures be and the same is hereby declared to operate as an appropriation of the amount therein set forth within the terms of the budget classifications. SECTION 4: Amounts are available for expenditures only to the extent included within the 2017-2018 fiscal year budget. SECTION 5: The Secretary-Treasurer of the Orleans Parish School Board may authorize transfers within the various budget classifications as necessary, provided that such transfers shall not exceed five percent (5%) of the total budget. The Board must approve all other budget adjustments. This resolution having been submitted to a vote, the vote thereon was as follows: YEAS: NAYS: ABSENTS: 79 ABSENTIONS: PASSED AND ADOPTED AT THE ORLEANS PARISH SCHOOL BOARD BUSINESS MEETING held at Timbers, 3520 General deGaulle Drive, Multi-purpose Room 1050, New Orleans, Louisiana, on the 15th day of June, 2017. ORLEANS PARISH SCHOOL BOARD John A. Brown, Sr., President 80 CERTIFICATE STATE OF LOUISIANA PARISH OF ORLEANS I, the undersigned Secretary-Treasurer of the Orleans Parish School Board, State of Louisiana, do hereby certify that the foregoing two (2) pages constitute a true and correct copy of Resolution No. 34-17 adopted by said Orleans Parish School Board on June 15, 2017. IN FAITH WHEREOF, witness my official signature and the impress of the official seal of the School Board at New Orleans, Louisiana, on this the day of , 2017. Henderson Lewis, Jr., Ph.D., Secretary-Treasurer 81