1. Los Angeles Unified School District Q uality E ducation I nvestment A ct Budget Workshop Presented by: Jannelle Kubinec, Associate Vice President Lewis Wiley, Jr., Director, Management Consulting Services March 7, 2008

2. Good Plans Need Good Budgets  The budget is a necessary ingredient to a good plan  Adequate resources are necessary to implement actions with rigor and fidelity  Thinking through total costs is part of planning, not implementation  Unreasonable to expect a 100% result with a less-than- 100% investment  Improvement plans need “real” budgets  Accurate reflection of costs  Include all available resources  Based on up-to-date budget information 1

3. Building a Better Budget Process  Building a Better Budget means taking care of all district and site resources  Establish a short list of high-priority needs  Understand what’s available  Create an aligned budget 2

4. Creating an Aligned Budget Step 1 Understand the Environment “Needs Assessment” Step 2 Determine Priorities “Key Findings” Step 3 Review and Develop Budget “Action Plan” 3 Key Findings Action Steps

5. A Team Effort... District Other Partners Sites  Leadership  Direction/Policy  Information Support  Support  Service provider  Program knowledge  Site level leadership  Service delivery  Direct connection to students and families 4

6. Based on a Theory of Change  The structure of the Improvement Plan template presumes a connection between planning, action, and results FindingsNeedsStrategy Outcomes Action plans are necessary to advance the strategy 5 Action Plans

7. Keep in Mind…  This is strategic planning, not operational planning  Both address Who, When, What, and How, but with different point of focus StrategicOperational FocusGoalsProject VisionBig pictureImmediate requirements Level of DetailPoints out directionStep-by-step BudgetWithin the ballparkDown to the penny EvaluationProgress toward goalCompletion of project Example: Professional Development All administrators and grade level team leaders will participate in Professional Learning Community training during the summer; monthly structured teacher planning time Detailed plan for developing Professional Learning Community training agenda and materials 6

8. Planning Tips  Start by looking at 2007-08  Expenditure patterns  Where did the money go?  Achievement patterns  What were the results of our investment  Carryover  What went unspent? Why?  Did the money come too late to plan for?  Were we too reliant on hiring?  Did plans and budgets get updated when revisions were made to the budget? 7

9. Creating an Aligned Budget  Plan actions drive budgets  In other words, what is needed must be funded  Beware – like most years, plans will be developed based on today’s understanding of student performance and resources  But expect change  Maintaining a strategic linkage between actions and budgets means initial plans are created knowing that things will change 8

10. Creating an Aligned Budget  There are many forms and templates that are helpful to complete as part of the school plan and budget development process  Some of the forms and templates help with processing information and others serve as repositories  Processing – budget worksheets, data analysis  Repositories – Single Plan template  Aligning resources to needs requires:  Knowing what you need  A system for setting priorities  A structure for allocating resources 9

11. Establishing Priorities  Since we know the budget will change, be prepared to identify where changes will be made in plans should increases or reductions occur  Decision should be based on priorities Action: ____________________________ A. Importance 1 = Critically Important 2 = Important 3 = Somewhat Important______ B. Urgency 1 = Critically Urgent 2 = Urgent 3 = Somewhat Urgent______ C. Difficulty 1 = Easy 2 = Moderately Difficult 3 = Difficult______ Total Score (A x B x C)______ 10

12. Activity 1: Check Plan Priorities  Using the provided worksheet, list actions and determine relative priority Action/Item Check if Action/Item AddressesPrioritization Priority Index = A x B x C Research Based Data/ Evidence Instructional Focus A: Importance 1=Extremely Critical; 2=Somewhat Critical; 3=Not Critical B: Urgency 1=Extremely Urgent; 2=Somewhat Urgent; 3=Not Urgent C: Ease to Implement 1=Easy; 2=Moderat e; 3=Hard Class Size ReductionXXX1122 ELD Coaching SupportXXX1 111 Textbook Clerk3319 11

13. Activity 1: Check Plan Priorities  Use priority index to inform decisions  Ensure that highest priorities are funded first  If additional resources become available, move down list  If resources are reduced, consider reducing or eliminating lowest-priority items 12

14. Verifying Actions  The budget can be used as a test of whether sufficient information is included in the plan  It’s difficult to accurately budget when there is not adequate detail in the plan  Basic questions must be answered, such as:  Will this affect all students/teachers or a targeted group?  How much support/training will be provided?  When will this occur?  Where will this occur?  How much is needed?  What will this cost? 13

15. Activity 2: Check Action Plan Items  Select three to five actions from different strategy areas in the plan and complete the action plan validation worksheet Object CodeExpense TypeAmountDescription and Assumptions 1000Certificated Salary 2000Classified Salary 3000Employee Benefit 4000Books and Supplies 5000Services and Other Operating Expenditure 6000Capital Outlay TOTAL $ 14

16. Allocate Funding  Effective resource allocation requires spending the best dollar, not the just the easiest  Remember, allocate funding across priorities  Don’t follow the dollars; lead dollars to address priorities  This is the last step in the process Title I EIA SIP Title III ELAP HPSG Discretionary BG 15

17. Example of How to Choose the Best Dollar  There is a variety of funding that can be used to support an after-school supplemental instruction program – but what’s the best?  Class of 12 grade-six students  All Basic or below  Four English Learners CELDT Level 3 16

18. Example of How to Choose the Best Dollar  Fund 1/3 of class with ELAP, Title III, and/or EIA  Fund balance with Title I or other listed resource English Learner Low Performing Students Enrichment/ Other ELAP (4192)X Title III (S176)X EIA (S539/S536)XX Title I (S046)XX ASES (varies)XXX HPSG (A746)XX QEIA (14310)XX Discretionary BG (3023) XXX SLIBG (14222)XXX 17

19. Activity 3: Identify and Allocate Resources  The District has prepared a reference table to help sites identify funding options  More than one funding source may be necessary and/or appropriate  Consider whether one-time or ongoing expense  Identify all options and select the most restricted first 18

20. Final Thoughts  Money is rarely the solution, but often a symptom of the problem  Plans and budgets provide a blueprint, but, along the way, changes may be necessary  Remember – a good budget is not an end in itself, but a means to support improvement  Bottom line – make your budget reflect and support your district and site priorities  And, finally, resources will always be limited... but we decide if they are limiting 19

21. Thank you for attending our workshop!