WEEK+4


 * Week Four Assignment, Part 1 “ Understanding FIRST (Financial Integrity Rating System of Texas) in School Finance **

The 3 most important components of the Financial Integrity Rating System of Test (FIRST), I feel are:

(1) Transparency (By this I mean good documentation and complete documentation.) (2) Common Evaluation among districts (3) Accountability  - Specific information is collected for all funds, Local and Federal/State grants After meeting with the assistant superintendent, I feel that these are the three most important components of FIRST. I placed Transparency on the top of the list because, as it should be in all areas of a school district, it is most important that the financial policies and undertakings be completely transparent. In order to accomplish this, a district must keep precise records that completely document all systems in the district. The second component that was discussed as being in the top three is the common evaluation tool used among the districts. It is important that in the unlevel playing field of public education in Texas, all districts be measured with the same instrument. It is not feasible to expect districts to be content with having different standards for different districts. Accountability is the final in my top three. Collecting specific information for all funds involved in a school districts finances allows there to be a uniformity in documentation and accountability of how the funds are put to use. The information collected allows others to view and compare the financial state of districts in similar terms and reports.

I met with our Business Manager and we discussed the most important components of the FIRST Report. He said that first six indicators were the most important. His reasoning was that if a school district has a NO in the score column for the first six indicators then the school district will receive a substandard rating. A substandard rating is not good. My top three are: 1. Was the total fund balance less reserved fund greater than zero in the general fund? 2. Was the total unrestricted net asset balance in the government activities column in the statement of net assets greater than zero? 3. Was the annual financial report filed within one month after November 27th or January 28th deadline depending upon the district's fiscal year end date(June 30th or August 31st) Personally I think that every component on the FIRST report is important but if I were to rate them these would be my first three. Fund Balance, Net Asset Balance and Filing The Report On Time. - Carlos

Carlos, I tend to agree with you because if you do not meet these you are going to be rated substandard no mather what the score on the other indicators. -Lee

Carlos, I agree with the specifics that you listed because as Lee stated- substandard is not a rating any district aims to receive. -Laurie

I agree with your choice for top three. After speaking with several district leaders this week, including our CFO, on constant that kept coming to the surface with that most Superintendents that "get in trouble", do so over finances. They stressed that at this time, more than any other, districts must work to maintain a healthy fund balances. While it is important to balance this year's budget, you must do so while keeping an eye on current events and planning for next year's budget at the same time. They pointed out that rarely do you see a Suprinetendent removed because of concerns regarding instruction, it is almost always a stutation tied directly to finances. And the general concensus seemd to be that the current financial situtation was most likely going to result in considerable numbers of Superintendents leaving their positions because of pressures while others are being asked to leave theirs because of possible and/or perceived mishandling of finances. -Debbie

Just put a little stuff on here to get us started. These are my three- love to see y'alls. Laurie

Really good top three. I'll meet with my CFO tomorrow and see what he has to say. -Lee

Interesting perspective on your submission, JFey and our group. I was thinking more about the questions that were most important. I like how you and JFey group put the more global perspective components of FIRST out there. Might have to provide both strategies to our group. Thanks for giving me a different perspective.-Becky

My CFO looked at the question in the same way as Becky. What are the most important components FIRST? He said 1, 2, and 5 are most critical for the overall financial standing and integrity of the district.-Lee

I had not thought about looking at the individual indicators of the FIRST system to rate them as the most important, but I like that idea. Good job, group! -Andrea

Hello! Great insights! In group 4 we found many of the same things. - Sheri

**Week Four Assignment, Part 2 “ Comparing Economy of Scale in Large and Small Districts" **
 * Analysis of data regarding Total Revenue per pupil in each district;
 * Analysis of Total Operational Expenditures per pupil in each district;
 * Analysis of average teacher salary in each district;
 * Your group's analysis of the contrasts between large and small districts and how economy of scale may address these co


 * || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">District 1 || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">District 2 ||
 * <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">Total Revenue per pupil || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">10,529 || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">10,316 ||
 * <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">Total Expenditure per pupil || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">8,611 || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">8,908 ||
 * <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">Average Teacher Salary || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">39,771 || <span style="color: black; font-family: Calibri; font-size: 12pt; line-height: normal; margin: 0in 0in 0pt;">50,307 ||

The total revenue available per pupil is slightly higher in District 1; however, the expenditures per pupil are lower by about $300 in District 1. This could be due, largely in part, to the source of funding for the students in District 1. Most of the funding for District 1 comes from locally generated funds. In District 2, although there is less revenue per student, there is more actual expenditure per student due to the fact that state provided funds increase money available. This can be attributed to the more diverse population in District 2 and the higher percentage of economically disadvantaged students in the district.

<span style="color: black; font-family: Arial,Helvetica,sans-serif; font-size: 110%; line-height: 115%; margin: 0in 0in 10pt;">Average teacher salary is higher in District #2. There are more teachers in District 2 with advanced degrees, but the average years’ experience is slightly less than in District 1. On assumption, I believe that District 2 is proba <span style="color: #e33535; font-family: Arial,Helvetica,sans-serif; font-size: 110%; line-height: 115%; margin: 0in 0in 10pt;">﻿ <span style="color: black; font-family: Arial,Helvetica,sans-serif; font-size: 110%; line-height: 115%; margin: 0in 0in 10pt;">bly located in an urban area where there is more competition to attract and maintain highly qualified staff. District one is small, and also on assumption, is probably located in a rural area where there is less competition for teachers and fewer districts in the region to compare salary base too.

<span style="color: black; font-family: Calibri; font-size: 12pt; line-height: 115%; margin: 0in 0in 10pt;">Using the theory of economy of scale, the two districts that were analyzed for this week are very good examples to compare and contrast. Although District 2 has many more students, employees, and campuses, it is able to get more for $1 than District 1 is capable. One could compare the concept to how much an item would cost at a specialty store as opposed to Wal-mart or Target. The larger stores can offer a lower price because the item itself costs them less due to the volume that they order from manufacturers. Large and small school districts need the same basics to provide a quality education for their student population. A larger district, based on sheer numbers, is able to provide the same things to their students at smaller cost per student because of the volume that they deal in. Just a start for this section- Laurie

Great job on your comparisons! Sheri

**<span style="font-family: 'Arial','sans-serif'; font-size: 11pt;">Week Four Assignment, Part 3 “ Analysis of Differentiated Staffing on a campus of your choice" ** <span style="font-family: 'Arial','sans-serif'; font-size: 11pt; margin: 5pt 0in;">Using the lecture/interview from Week Four, the Glossary in the Resource Section, and data and observations from a campus of your choice, discuss and share your observations, select a campus from your group**__, and develop a 1 to 2 page group paper describing how differentiated staffing might impact and/or improve the goals of that campus.__**

<span style="font-family: Arial,Helvetica,sans-serif; font-size: 110%; margin: 5pt 0in;">Upon first examination, differentiated staffing is a difficult topic to understand. The idea behind the concept is to reduce the number of teachers and staff members by providing employees to specialize in the specific tasks that are needed in order to perform the duties of the job. This concept aplies when you consider a extremely small district or campus. In an extremely small campus, there are not enough employees to cover all of the specialized duties needed in order to run the campus and teach the students. In these settings, one individual is required to do many duties. An example of differentiated staffing would be a teacher taking on the duties that instructional specialist would do in a larger district. Teachers have assumed the roles once assigned to instructional specialists through the development of PLCs.

<span style="font-family: Arial,Helvetica,sans-serif; font-size: 110%;">Differentiated staffing is an effective means of reducing the workload and personnel costs in a large campus or district. In these settings, the number of employees can be reduced by providing specialized staff members to do the tasks of assigned to others. One example is the duties of the educational diagnostician. Many campuses have one or more diagnosticians, counselors, and librarians. By requiring campuses to share these postitions, you can effectively reduce costs in the district without completely cutting services. These kinds of cuts are not popular because they reduce in the personalization that is needed in order to make connections with students. They also increase the workload of individual teachers and staff members.

Another example: In Middle School teaching positions can be reduced by offering an ELA class rather than a Writing and Reading class. Offering an ELA class can eliminate six teaching positions saving the district around $228,000. Before any district makes any changes to staff they must first be aware of the needs of the students. Providing our students with the best teaching and curriculum always comes first. But, if a district is faced with budget reductions they must look into creative or innovative ways to save money and also provide their students with the best education.

<span style="color: #000000; font-family: Arial,Helvetica,sans-serif; font-size: 110%;">The above example for combining middle school Writing and Reading classes into one course offering of ELA is an excellent example of reduction of differentiated staffing. The monetary savings is easily determined by the reduction in staff salaries and benefits. What is not shown in this reduction is the cost of having less time in a educational day specifically dedicated to writing and reading instruction. In a situation like this, it would be important to address writing and reading components across the curriculum in order to insure that the acquisition of these much needed skills are not hindered.

<span style="color: #000000; font-family: Arial,Helvetica,sans-serif; font-size: 110%;">Differentiated staffing can be both a blessing and a curse. Individualization of job duties can hinder a campus if down the road cuts need to be made and a reduction in staff is needed. time and money could be loss to the retraining of individuals to pick up the responsibilities that had been separated out when moving to the differentiated staff concept. In smaller districts, personnel is oftern required to wear many hats in a day. For those employees looking to go into administration, this is great preparation for "big picture" responsibilities down the road.

<span style="color: #000000; font-family: Arial,Helvetica,sans-serif; font-size: 110%;">Good ideas on sharing work load...I think all districts in TX are getting ready to do "differentiated staffing" whether they want to or not. JFey

He y There! I was hoping to make a comment on part 3! Good luck on finishing your assignment. So far you guys have shared some great information! Sheri