1 Understanding The Budget Cycle: Building Next Year’s Budget Today

2 The Budget Cycle Planning Tools: Register Projections Initial school allocations are based on register projections. Based on the audited October 31 st registers for the current year and the school’s enrollment, Office of Student Enrollment Planning and Operations (OSEPO) posts figures for the upcoming fiscal year. Once posted, Principals assess projected figures and can either accept or request a review, where they may provide alternate data. Planning: February - May

3 Building Your School’s Budget

4 Funding Sources DOE receives funds from various sources: Federal, State, City and Private. These fund sources are placed into funding categories. The pie chart shows a graphic representation of the proportions of the three funding sources and varies from school to school. The Budget Cycle Initial Allocation & Budget Scheduling: May - June

5 Funding Sources Tax Levy Monies provided by New York City to support educational programs are called Tax Levy funds. The majority of the monies come from property values and other taxable sources within New York City and New York State. Tax Levy funds account for a majority of a school’s budget. The Budget Cycle Initial Allocation & Budget Scheduling: May - June

6 Tax Levy SAM Most of the additional funds that are allocated to schools can be found in the School Allocation Memorandums (SAM): per/budget/dbor/allocationmemo/fy10_1 1/AM_FY11_CAT.html Note: The SAMs give detailed instructions on why funds are given and how they should be used. You can also access this link from the DOE Homepage, Offices and Programs, Financial Planning & Management (Division of), Allocation Memorandum. The Budget Cycle Initial Allocation & Budget Scheduling: May - June

7 7 TL Fair Student Funding (HS) These are the funds allocated through the new formula that make up a majority of a school’s budget. These funds are all unrestricted and to be used at the principal’s discretion. TL Fair Student Incremental Funding (HS) Schools with budgets below their FSF formula will receive their FY 08 incremental allocations. TL Children’s First Funding These are funds devolved from regional and central offices to principals. These funds are to be used by schools to purchase their School Support Organization for next year. Any remaining funds can be used at the principal’s discretion to best meet the needs of their students. TL Children’s First Inquiry Team Inquiry Team process is geared to assist schools in data driven decision making by integrating the components of the Accountability Initiative into the life of the school. Allowable expenditures: per session, per diem and prep coverage TL FSF General Hold Harmless (HS) Schools with budgets above their FSF formula level will be “held harmless” compared to the funding they would have received before Fair Student Funding. Most Common Tax Levy (TL) Allocations: The Budget Cycle Initial Allocation & Budget Scheduling: May - June

8 TL Parent Coordinator This allocation provides tax levy funds for each school to support a parent coordinator position. TL Summer Provides resources for Summer Instructional Programs. TL Mandated Counseling/Speech This allocation provides resources for speech teachers and counselors to provide Individualized Education Program (IEP) Mandated Related Services programs. TL NYSTL (Hardware, Software, Library and Textbooks This allocation provides resources provided by the state for textbooks, library books, computer software and computer hardware. Funds are automatically scheduled into the appropriate object codes for textbooks (337), library (338), computer software (199) and computer hardware (300). Most Common Tax Levy (TL) Allocations (Cont): Initial Allocation & Budget Scheduling: May - June The Budget Cycle

9 Funding Sources Reimbursable Funding Reimbursable funding represents the portion of the school allocation derived from specific state, federal and private fund sources. Reimbursable funding must be used to provide additional instructional services that are over and above the basic instructional services. Funding is determined by eligible student population.  Poverty Rate  English Language Learners (ELL)  Special Education  At-Risk Students  Attendance Rate Note: Funds are directed to the school from the city. Upon review of usage, the state reimburses the city for the expenses. The Budget Cycle Initial Allocation & Budget Scheduling: May - June

10 Reimbursable Funding (Cont) Supplement not supplant! Reimbursable funding is used to implement academic intervention services (AIS), as described in the CEP. Misuse of reimbursable funds will lead to disallowances. See below website for School Allocation Memorandum. bor/allocationmemo/fy08_09/AM_Default.html The Budget Cycle Initial Allocation & Budget Scheduling: May - June

11 Title 1 School Wide Projects (SWP) Designed collaboratively at the school level to improve instruction. In addition to challenging content, the plan incorporates intensive professional development for staff and parents and collaboration, where appropriate, with community organizations to strengthen the school's program. Title 1 Targeted Assistance To provide instruction to the at-risk student. Attendance Improvement Dropout Prevention To provide opportunities for students at risk for dropping out of school to improve their attendance and academic performance. Programs should be based on a comprehensive review and assessment of the academic and social needs of the students and families. Early Grade Class Size Reduction (EGCR State/Federal) To reduce class size for kindergarten through grade three to improve student academic performance. Title III LEP (Limited English Proficient) Provides supplementary funding to enhance services to LEP/ELL students, including LEP/ELL immigrant students in the areas of, English language acquisition and content area improvement. It is also intended to increase access of LEP/ELL students to educational technology. Most Common Reimbursable Funding Allocations The Budget Cycle Initial Allocation & Budget Scheduling: May - June

12 GIFT – A donation rendered via check, goods, or services from a private institution, corporation or not for profit institution (i.e. PTA donation, local bank donation, etc) GRANT – An award based on approval of a written proposal that is transmitted by the sponsoring Agency to the Senior Grants Officer at the ISC. (i.e. 21 Century Community Learning Center, Teaching American History, Learning Technology, etc) The Budget Cycle Initial Allocation & Budget Scheduling: May - June