School district has new budget format

Officials hope finances will be easier to understand.


Description: Spending

Board of Education: $90,300

Business Management: $247,513

Community Relations: $318,309

Counselors: $797,480

Elementary Instruction: $16,258,435

Equity: $63,570

Fiscal: $1,332,894

Gifted and Talented: $223,073

GMC Athletics Supplementals: $676,055

High School Instruction: $6,055,778

Human Resources: $348,600

Library Services: $462,161

Maintenance/Buildings & Grounds: $7,040,656

Middle School Instruction: $5,091,567

Non-GMC Supplementals: $194,935

Principals, Directors, Staff: $4,322,685

Safety: $439,405

Student CBE Program: $39,215

Student Services: $12,107,153

Superintendent: $818,312

Technology: $1,447,019

Transportation: $2,633,155

HB 264 Loan: $228,240

Substitutes: $1,196,278

Retirements: $513,550

Community School Deduction: 5,000,000

Open Enrollment Deduction: $1,200,000

Total: $69,146,338

Middletown City Schools has a new budget format that school officials are hoping will be much easier for the community to understand.

Treasurer Lisa Fahncke said the format organizes the district’s $69 million budget into 22 spending units, built around what the state requires public schools to provide.

Categories include “safety,” which at $439,405 covers the cost of school resource officers, crossing guards, the district’s automated notify calling system and more. There also is a “superintendent” category, which at $818,312 includes the superintendent’s salary, the secretary’s salary, legal expenses for the entire district and more.

“The new budget model provides a method for the treasurer’s office and the school district to be transparent and accountable,” said Fahncke, who had worked with the district’s finance committee since July to develop the budget system.

The format is called “modified zero-based budgeting,” which means a budgeting approach that systematically puts limited resources where they will do the most good.

Board members had asked for the format, hoping to translate spending from an abstract line on a piece of paper to a way where everything is tied to specific function.

Board President Greg Tyus said last week the new format is a better way for the community to understand how the school district spends its money — which is important for voters to understand as they will be asked to decide on tax levies next year.

“What I see us doing is coming up with a better tool that mom and dad can look at and better understand the need for an operating levy, or operating levies I should say,” Tyus said.

Still, board Vice President Katie McNeil cautions that school funding is complicated. Fahncke still will have to file separate forms with the state, such as a five-year forecast that is required of every public district.

About the Author