Loudoun County Public Schools FY16 Superintendent’s Proposed Operating Budget Department of Business and Finance
Budget Development Principles We exhibited a Success Mentality • The FY16 Proposed Business and Finance Budget sustains and builds on the excellence of LCPS. Success We adopted a Strategic Approach • We are proposing investments that will sustain and build on success. Strategic We Emphasized Transparency Transparent • We will provide detailed information about the budget and justify our request. 2 Department of Business and Finance
Department Focus Mission To provide support, leadership and direction on financial matters to schools, central departments, the Superintendent and the School Board. To assure that financial matters are managed in a fiscally responsible manner consistent with School Board budget and goals. Department of Business and Finance
Business and Finance Divisions • Budget Services • Payroll Services • Financial Services • Procurement Services • Accounting • Retirement & Disability Program • Health, Wellness & Benefits Department of Business and Finance
What Do We Do? Budget Finance & Accounting • Develop projections and provide analysis Provide internal controls • • Develop $1 billion budget in electronic format • Implement ORACLE Phase 1 Provide quarterly projections • • Process over 100,000 requests for payments Respond to surveys & info requests • annually Administer position control • Provide audit of 88 school locations • • Produce LCPS Annual School Report Support, train, advise 88 school-based • Procurement bookkeepers Purchase goods in compliance with VPPA and • • Support 45 departmental bookkeepers LCPS policies • Coordinate two external audits annually Conduct procurement procedures in fair and • Produce LCPS CAFR • impartial manner Manage receivables • • Contract review services for 1,500 contracts Benefits, Retirement/Disability & Payroll Issue formal solicitations • • Implement ORACLE Phase 2 Provide risk management • • Pay over 12,000 full time and part-time Implement ORACLE Phase 3 • employees twice monthly • Support, train, advise 88 school-based Provide healthcare support to almost 22,000 • bookkeepers employees, dependents and retirees Support 45 departmental bookkeepers • • Maintain leave/absences records for full time staff Support and advise 240 account managers • • File quarterly and annual payroll tax returns for IRS and 5 states Administer and counsel employees for FMLA, • ADA, VRS, STD, LTD and WC Department of Business and Finance
A Piece of the Pie – B&F as a % of total budget Business and Financial Services 0.8% Technology Services Grants Support Services Central Support Pupil Services Instruction Personnel Services Non-Departmental Department of Business and Finance
A Piece of the Pie – B&F as a % of total staff Central Support Technology Grants Services Personnel Support Services Services Instruction Pupil Services Business and Financial Services 0.7% Department of Business and Finance
Warning Signs/Challenges Department-wide • Triage - evaluation of risk & priorities Management hours • • Federal regulations ORACLE, ORACLE, ORACLE • Financial Services • Year-end fund balance ORACLE phase 1 implementation • • GL posting Utilization review/claims spike • ORACLE phase 2 implementation • • CAFR reconciliation/delay Payroll • VRS reconciliations delayed Increased response time • Quarterly billing – goal monthly • • Overtime Budget • Analysis of spending patterns • Monthly/quarterly reporting Delay in submission of annual school report (ASR) • • WABE guide corrections Department of Business and Finance
Business & Finance Requests Personnel Positions Salary & Benefits • Director Employee Benefits, Payroll & Retirement 1.0 $149,156 • Budget Coordinator 1.0 $117,683 • Financial Services Manager 1.0 $117,683 • Senior Payroll Accountant 1.0 $90,297 Total 4.0 $474,819 Non-Personnel (O&M & Capital) $108 offset by decreases/transfers $64 for net $44k) Increase • Audit/Banking Fees/Awards $15,000 • Materials $2,000 • Contractual Services $41,000 • Computers/Equipment/Space $27,000 • Certifications and Training $23,000 • Reductions ($64,000) Total $44,000
Current Organization E. Leigh Burden Assistant Superintendent Dianne Blackwell Dotti West Christine Quann Administrative Assistant ERPProject Managers Tim Yetter Janet Gorski Andrea Philyaw Budget Services Financial Services Procurement Director Director Director Ellen Loss MicheleKovach Kelly Briner Accounting Health, Wellness & Risk Manager Supervisor Benefits Supervisor Carol Edwards Rhonda Phillip Retirement/Disability Payroll Programs Supervisor Supervisor Arturo Rosado Financial Services Coordinator 10
Re-Organization Leigh Burden Assistant Superintendent Dotti West Business and Finance Admin Asst. New Position Tim Yetter Andrea Philyaw Janet Gorski Director of Financial Director Benefits, Procurement Director Budget Director Services Ret. & Payroll Rhonda Phillip Ellen Loss Supervisor Payroll Kelly Briner Accounting Supervisor New Position Contracts/Risk Budget Management Michele Kovach Coordinator Arturo Rosado Supervisor Financial Services Health, Wellness & Coordinator Benefits Carol Edwards Dianne Blackwell Supv Retirement ERP/ORACLE Disability Project Manager Christine Quann ERP/ORACLE New Position Program Managers Financial Services Manager 11
Percentage Increase in Total Staffing Compared to Business and Finance ORACLE Phase 2 6.8% 7.0% 6.3% 6.0% 6.0% ORACLE Phase 1 5.0% 3.9% 3.5% 4.0% 3.2% 2.6% 2.5% 3.0% 2.4% 1.8% 1.7% 1.5% 2.0% 1.0% 0.0% 0.0% 0.0% 0.0% -1.0% -2.0% -1.7% FY10 FY11 FY12 FY13 FY14 FY15 FY16 Average % Increase in Total Staff % Increase in B&F Staff 12
Assistant Superintendent’s Office (pg. 291) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) • Re-organization to include a 1.0 Director of Employee Benefits, Payroll & Retirement (Level 5) • Overtime reduced $7k Operations & Maintenance • $20k reconfiguration of office space and equipment for new position • $9k ORACLE conference, yearly user group fee, database query
Budget Services (pg. 296) Personnel Increases reflect system-wide increases (Salary, VRS, Healthcare) 1.0 position, Budget Coordinator, (Level 2 ) Overtime reduced $5k Operations & Maintenance Minimal ~ $700 overall increase Access training Computer Increases offset by reduced one-time costs
Financial Services (pg. 300) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) • Overtime and part-time reduced $105k • 1.0 position, Financial Services Manager (Level 2) Operations & Maintenance • $22k increase overall • Banking-Credit Card $10k • Audit $3k • Equipment $7k • Achievement Awards $2k
Health, Wellness & Benefits (pg. 304) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) Operations & Maintenance • Consultant costs for assistance with healthcare premiums, cost sharing & plan design $30k • Moved flu shots to non-departmental (reduction of $40k)
Payroll (pg. 310) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) • 1.0 new position (Senior Payroll Accountant – level 17) • $45k part-time funds to scan payroll records Operations & Maintenance • Equipment (scanners, second monitors) $8k • Offset by reduced one-time costs ($6k)
Procurement Services (pg. 314) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) Operations & Maintenance • $3k overall increase • CPPB & CPPO recertification - $4k • Materials $1k • Offset by reduced one-time costs ($2k)
Retirement & Disability Programs (pg. 318) Personnel • Increases reflect system-wide increases (Salary, VRS, Healthcare) Operations & Maintenance • No changes
Business & Finance Requests Personnel Positions Salary & Benefits • Director Employee Benefits, Payroll & Retirement 1.0 $149,156 • Budget Coordinator 1.0 $117,683 • Financial Coordinator 1.0 $117,683 • Senior Payroll Accountant 1.0 $90,297 Total 4.0 $474,819 Non-Personnel (O&M & Capital) $108 offset by decreases/transfers $64 for net $44k) Increase • Audit/Banking Fees/Awards $15,000 • Materials $2,000 • Contractual Services $41,000 • Computers/Equipment/Space $27,000 • Certifications and Training $23,000 • Reductions ($64,000) Total $44,000
Conclusion Four new positions…. • Need additional leadership. • ORACLE, ORACLE, ORACLE • A $1 billion business, massive changes now, massive changes ahead. • Triage system • Potentially unpopular decisions ahead • Reductions in expectations
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