Program planning and budgeting process, revised

fl fl fl n LITTLE ROCK SCHOOL DISTRICT 816 WEST MAREHAM STREET LITTLE ROCK, ARKANSAS 72201 II RECEIVED II AUG 2 4 1994 d Office of Desegregation Monitoring d d H d d d d PROGRAM PLANNING AND BUDGETING PROCESS AUGUST 1994mm I LITTLE ROCK SCHOOL DISTRICT nn n Ml II Ml I I M I Ml PROGRAM PLANNING AND BUDGETING PROCESS II AUGUST 1994 II uu SI SI Little Rock School District PROGRAM PLANNING AND BUDGETING AUGUST 1994 SI Bl General Concept A comprehensive program planning and budgeting process (Process) improves the districts ability to allocate its revenue rationally and, therefore, have maximum impact on achieving the goals of the district. Linking program objectives and program expenditures assures that money is being spent appropriately. This document serves as an explanation of the Little Rock School Districts (LRSD) program planning and budgeting process (see Attachment During the Process, the following will occur: 1. The needs of the District, particularly legal obligations under the desegregation and settlement plans, will be determined. 2. Goals and objectives will be defined. 3. Programs to achieve those objectives, particularly those required by the desegregation plans, will be defined. 4. Performance standards and expenditures will be established and measured. 5. Information for corrective decision-making will be prepared. Organizfltional Structure for Planning and Budgeting Process I. n. If Key Players - The Superintendent leads the Process with direct support from the Council/Cabinet. The Board is the ultimate decision-maker for the Process. Description - The Process is led by the Superintendent with direct support from the Superintendents Council/Cabinet. The Process is coordinated by the Director of Planning, Research, and Evaluation (PRE) and the Manager for Support Services who both serve on the Superintendents Council. n B B B B B B B B A. B B. B B The Board provides guidance for developing the planning and budgeting calendar. The calendar allows the Board to continuously monitor progress of the Process. The Director of PRE is the lead planning person. He/she ensures that the planning process is conducted according to established timeframes, provides technical assistance, coordinates the planning process, collects appropriate reports, coordinates the preparation of related documents, and advises the Superintendent and Board on the Process. In addition, the lead planning person is responsible for ensuring that all requirements from the desegregation plans and court orders are integrated into the Process. IB LRSD - PROGRAM PLANNING AND BUDGETING Page 2 Bl c. B| The Director of PRE is to be assisted by a Planning, Research, and Evaluation Specialist whose major responsibility is district-wide planning. Specialist is located in the PRE office. The PRE B| I Bl in. Outcome - An organizational chart that displays the current lines of authority and responsibility is attached (see Attachment 2). The primary planning and budget development tasks are finalized and included on a Project Management Tool by July (for the July Court submission). rv. Timeframe - The organizational chart is reviewed by July to ensure that the August configuration is the most effective and efficient arrangement. Necessary revisions and adjustments are made by that time. Bl Bl Needs Assessment The needs assessment is a process for comparing the current situation with the desired conditions. I. Key Players - The Superintendent provides leadership and direction for the Needs Bl Assessment process. The lead planning person coordinates the process. The II n. II II Superintendent and the Council/Cabinet identify the needs. The Superintendents Council/Cabinet is responsible for directing the staff in the collection of assessment information. Description - Utilizing a combination of district-wide perceptual and objective instruments, data are collected and analyzed to determine fije n^s of the students, parents, teachers, and administrators. Perceptual information is collected through broad-based input sessions such as town hall meetings (referred to as community forums the previous year) and district dialogue sessions. I A. II II B. I c. At least three town hall meetings are conducted. One town hall meeting each for area schools, magnet schools, and incentive schools are scheduled. Every effort is made to locate strategically the sessions to encourage maximum participation. Additional sessions may be scheduled with other focus groups, when appropriate. One district dialogue is conducted with principals, teachers, classified staff, and central office administrators. An administrative work session is conducted to review and analyze various n districtwide reports and objective data, reviewed: The following kinds of data are n 1. 2. 3. Arkansas Minimum Performance Test Results Stanford Achievement Test Results Planning, Research, and Evaluation Monitoring ReportsLRSD - PROGRAM PLANNING AND BUDGETING Page 3 R R R R R R 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. Desegregation Monitoring Reports Audit from the Office of Desegregation Monitoring/Arkansas Department of Education Court Orders Audit Curriculum Audit/Arkansas Department of Education Standards School Climate/Human Relations Survey Results Districtwide Facilities Study Proportional Allocation Formulas Study Program Inventory Personnel Study Blue Ribbon Committee on Safety and Security Report Coopers Lybrand Report National Academy for School Executives/National Curriculum Audit CenterCurriculum Audit Report R D. A comparison between identified needs and the Program Inventory is conducted to determine whether or not programmatic gaps and areas of need exist. R R R R in. Outcome - The outcome of the administrative work sessions, town hall meetings, and district dialogue sessions is a list of needs in the curriculum, desegregation, and support areas that are rank ordered based on supporting data. The Superintendent and Council/Cabinet identify program(s) in need of evaluation. rv. Timeframe - The Needs Assessment begins in June with data collection. An initial list of needs is developed in September. The final list is developed in December after completion of town hall meetings, district dialogues, and other assessment reports. Broad-Based Feedback Broad-based feedback is designed to provide feedback to the various groups who participated in town hall meetings and district dialogues (as a counterpart to the Needs III Assessment process), appropriate. Every effort is made to include other interested groups, if m R R H I. Key Players - The Board and the Superintendent will provide direction for broad-based feedback. The Director of Communications, with assistance from the lead planning person, will develop a plan for disseminating information. n. Description - Broad-based feedback sessions are designed to provide planning and budgeting process information to the community and LRSD employees. Target populations are the same as those at the broad-based input sessions conducted in September and October. in. Outcome - Positive community support in recognition of the thoroughly planned budgeting process may be generated.aq LRSD - PROGRAM PLANNING AND BUDGETING Page 4 q q q q q q q q q q q I IV. Timeframe - Broad-based feedback sessions will be conducted the following March and April. Program Inventory Prior to the Needs Assessment period, which starts in June for the next budget year, the Program Inventory process begins
current desegregation and non-desegregation programs are identified. A final review of programs occurs in mid-September (following final budget submission) to identify any program changes that may have occurred since the initial program inventory. I. Key Players - The Superintendent provides overall direction, and the Board reviews the findings. The lead planning person coordinates the collection of basic data and prepares the data into appropriate documents for use in goal setting and program modification and/or development. The Council/Cabinet and staff collect the n. necessary data. Description - The list of current programs and services is revised if necessary. New programs and services are identified and merged with the Program Budget Document. Likewise, programs that are no longer in place are removed from the Program Budget Document. The desegregation plan and court orders are reviewed to ensure all obligations related to compliance are operative. Primary and secondary responsible persons are identified for each program or service. Ill, Outcome - A Program Inventory Report is generated and used during the goals and objectives development process
the program addition, modification and development process
and the budgeting process. rv. Timeframe - The Program Inventory process begins in May. A. list of all desegregation and non-desegregation programs is compiled by June and reviewed again in mid-September following Budget submission to the state. The Program Inventory may be revised as needed. Planning and Budget Goals The goal setting process guide all actions of the administration. The process defines the expected outcomes for a specified period of time. I. Key Players - The Board and Superintendent provide leadership for identifying the The Council/Cabinet provides assistance and mission and goals of the district. n. support by defining objectives for programs which will satisfy the accepted goals. The goal setting process is coordinated by the lead planning person. Description - The Board conducts a work session. After reviewing the preliminary list of issues for the Needs Assessment and the Program Inventory Report, the Board
A. Reviews and revises, if necessary, the mission statement.LRSD - PROGRAM PLANNING AND BUDGETING n Page 5 B. u q c. Establishes written goals/objectives. The goals and objectives define what the district expects to realistically accomplish for the year. Goals and objectives that conflict with the desegregation plan are not adopted. Reviews and provides guidance related to proportional allocation formulas (materials and supplies, staffing, etc.). q D. Establishes written priorities. These priorities guide staff in program modification and program development, as well as help allocate funding and resources during the budgeting process. q E. q m. q q q II II II n II q Considers strategies for funding shortfalls. The Council/Cabinet works to ensure that program goals and evaluation criteria are linked to the established goals. Outcome - At the conclusion of the goal setting session(s), the Board publishes: A. B. C. The A written mission statement Written goals A list of priorities staff revises program objectives and evaluation criteria as needed for each program, and these are incorporated into the Program Budget Document. rv. Timeframe - Although the goal setting process is dependent on the Needs Assessment and Program Inventory, it operates concurrently with them. The Board work session is conducted in September. Program objectives and evaluation criteria are subsequently revised as needed by appropriate staff. A status report is provided to the Board in November. Program objectives and evaluation criteria Program Development If a service or program does not exist to support needs addressed by the defined goals, it may be necessary to develop a program or modify an existing program. Any additions, modifications, or deletions are supported by a business case (see Attachment 3) as outlined in n, A below. I. n. Key Players - The Superintendent will provide leadership and guidance to ensure that goals are achieved by offering the best possible programs. The Council/Cabinet will provide direction to staff in developing, modifying, and implementing effective and efficient programs. The lead planning person will monitor and advise the Superintendent throughout the program modification and development phase. Description - Programs may need to be developed to address newly identified needs or fill gaps. Current programs may be modified to meet objectives. Some programs may be eliminated. The District establishes a framework for Program Development. The framework includes, where appropriate, the following: I4 LRSD - PROGRAM PLANNING AND BUDGETING >1 Page 6 n A. Business Case >1 n n I >1 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. Executive Summary Background Problem Definition Analysis of Alternatives Recommended Alternative Objective Impact Analysis Resource Analysis Force Field Analysis General Implementation Plan B. I Appropriate changes to a Program Budget Document (see Planning Document in the Budgeting section) will be made as a result of program additions, modifications, or deletions. I I ni. Program Development - (i.e., program additions, modifications, or deletions) is conducted by staff with the appropriate Council/Cabinet level official providing oversight to ensure that all tasks are completed in a timely manner. Superintendent and the Council/Cabinet review Program Development cases to ensure that commitments in the desegregation plan are not hindered by such Program Development The >1 II rv. Outcome - A business case for each program that is added, modified, or deleted is written. As with existing programs, programs that are added or modified to satisfy a need include all of the elements for budget development and may be direcfiy placed into the Program Budget Document. V. II Timeframe - The Program Development phase begins in November and concludes in February. However, some programs may be identified or recommended for possible addition, modification, or deletion at an earlier date (or as part of an ongoing process, if appropriate). n n Budgeting Budget Development I. a Key Phyers - The Board is the ultimate decision-making authority on the budget. However, the Superintendent ensures that a balanced budget is developed that meets the needs and goals of the school district. The Manager for Support Services coordinates the budget preparation process, and the lead planning person ensures that the planning and budgeting components are linked appropriately. Budget managersB LRSD - PROGRAM PLANNING AND BUDGETING Page 7 fl fl n. provide input relative to his or her area of responsibility. The Controller will produce the budget information. Description - Funds, personnel, and facilities are allocated based on the goals and fl objectives of the district. Superintendent. Directions for budget preparation are issued by the These directions include the identification of all proportional fl fl fl formulas and exceptions. in. Outcome - A budget document is developed that satisfies traditional budgeting and accounting requirements with a program planning and budgeting component that links the program and budget allocations. Funding of desegregation requirements is a priority. rv. Timeframe - fl Date fl fl November December January February March fl 11 May July II fl fl fl August Task Issue instructions for budget preparation at all levels Budget managers submit requests for next school year Begin budget development________________________ Continue budget development.____________________ Revise financial forecast Prepare Proposed Budget_________________________ Prepare Tentative Budget Prepare Final Budget Board review and adoption of Budget______________ Submit budget to Arkansas Department of Education Guidelines for Proposed. Tentative, and Final Budget Development The following guidelines help define the format and expectations, to the extent possible, of what is included in the Proposed, Tentative, and Final Budgets. I. Proposed Budget A. B. The Proposed Budget should be at the detailed level. The Proposed Budget should reflect a revised budget for the current fiscal year.q LRSD - PROGRAM PLANNING AND BUDGETING Page 8 q c. q q D. The Proposed Budget should reflect, at the detail level, all additions, modifications, deletions, and shortfall strategies that have been approved to date. The Proposed Budget should reflect, in a separate listing, all additions, modifications, deletions, and shortfall strategies that are under consideration and should show the budget impact at the function and object level. q n. Tentative Budget q A. q q B. C. D. q q E. The format of the Tentative budget should be similar to the Proposed Budget but may be modified at a later date, if necessary. The Tentative Budget should be at the detailed level. The Tentative Budget should build upon the Proposed Budget. The Tentative Budget should reflect, at the detail level, all additions, modifications, deletions, and shortfall strategies that have been approved to date. The additions, modifications, deletions, and shortfall strategies should be clearly identified. (Most items should be included at the detail level by this stage.) The Tentative Budget should reflect, in a separate listing, all additions, modifications, deletions, and shortfall strategies that are under consideration, clearly showing the budget impact at the function and object level. III m. Pinal Budget q A. q B. C. q q D, The format of the Final Budget should be similar to that of the Proposed Budget but may be modified at a later date, if necessary. The Final Budget should be at the detailed level. The Final Budget should reflect, at the detail level, all additions, modifications, deletions, and shortfall strategies that the District intends to make during the fiscal year. These additions, modifications, deletions, and shortfall strategies should be clearly identified. The Final Budget should reflect what the District intends to deliver to the State Department of Education. q Planning Document (Program Budget Document) The document provides the means for monitoring program performance and expenditures throughout the fiscal year. qB fl LRSD - PROGRAM PLANNING AND BUDGETING Page 9 fl fl I. Key Players - The Superintendent provides guidance for the maintenance of the document. The Council/Cabinet members provide program information for their respective areas. The Manager for Support Services provides financial information fl for each program. The lead planning person coordinates the updating of the n. fl fl fl document. Description - Court Orders and the Program Inventory provide the information necessary to maintain the Program Budget Document. A Council/Cabinet member is assigned as the responsible primary leader for each identified program. A secondary leader also is assigned. The primary leader is responsible for ensuring the program meets its objectives, for coordinating the required activities or strategies, and for the preparation and submission of the Program Budget Document. fl fl m. Outcome - A Program Budget Document is maintained that becomes the basis for monitoring and reporting and also serves as a guide for interim decision-making (see Attachment 4). rv. Timeframe - Reports are generated quarterly beginning with the first quarter of the fiscal year. fl Monitoring and Reporting I. 111 fl n. m. IV. Key Players - The Board and Superintendent are the recipients of the reports to assist them in oversight and decision-making. The lead planning person coordinates the process and prepares the Program Budget Document. The Manager for Support Services provides matching financial information by program. The Council/Cabinet and Staff prepare all reporting documents within their areas of responsibility. Description - The Program Budget Document is the basis for monitoring and reporting and follows an established format and design. The document merges both program performance and expenditure reporting quarterly. Programs with poor performance or expenditure problems may be addressed by corrective action during the year rather than after the year is completed. Outcome - The result is a quarterly composite progress report on identified programs within the district, supported with expenditure information. Timeframe - Reports are generated quarterly beginning with the first quarter of the fiscal year. Program Evaluation Program evaluation, provides an assessment of performance for decision-making purposes. I. Key Players - The Board and Superintendent, as recipients of the evaluations, use the information to determine programmatic direction and resource allocation. The lead planning person coordinates the program evaluation process. The Manager forLRSD - PROGRAM PLANNING AND BUDGETING Page 10 I! q q n. q q Support Services provides supporting financial information. The Council/Cabinet and staff prepare all reporting documents falling within their areas of responsibility. Description - Each program is evaluated through the districts regular program evaluation component. As programs are developed and implemented, they contain program objectives and evaluation criteria. Special evaluations may be directed by the Superintendent. Programs may also be identified for fast-track evaluation on an as needed basis if they have high impact on the goals and direction of the district. q q q in. Outcome - Program evaluation information enables the district to make programmatic decisions in the areas of program modification, program development, program deletions and resource allocation which are the result of careful planning and thoughtful analysis. rv. Timeframe - The program evaluation period for each budget year begins in June and continues until the initial decision point in the budgeting phase in December. Program Evaluation is of programs operating during the most recently completed school year. q q III III III Reassessment of Process and Organization Planning and budgeting is a continuing process (see Attachment 5, Planning and Budgeting Cycle). As such, the Program Inventory begins in May, while the Needs Assessment begins in June. A review of the Program Inventory for the future budget year is completed in September following submission of the Final Budget for the next school year. The Reassessment of Process and Organization begins in April and concludes by June of the following year. The review process requires an examination of the Process for possible changes that prove beneficial to the Districts Program Planning and Budgeting Process. The reassessment requires a review of the Districts organizational structure to ensure that it is of the best configuration to meet the Districts needs. The lead planning person reviews the process and makes recommendations for changes to the Superintendent, when appropriate. The lead planning person ensures that the planning process is implemented as designed and coordinates the activities. HI ni q Management Tool The Management Tool is submitted to the Court by the end of each calendar month (see Attachment 6). The Management Tool serves as an instrument by which the District may monitor established timelines which are cardinal to the Planning and Budgeting Process. The Management Tool identifies the responsible person(s), activities, and timelines required of-and also serves as-a Planning Budget Calendar. The Management Tool, in addition to the Program Budget Document, is an outgrowth of the concepts described throughout this document. Further, items of significant importance to the District, but not necessarily directly linked to Program Planning and Budgeting, may be added to the tool, at the direction of the Superintendent, to allow the District to monitor and focus on issues of significant importance. The Management Tool is numbered to coincide with the Fiscal Year budget for which it is associated. 1 jl4 LRSD - PROGRAM PLANNING AND BUDGETING Page 11 4 4 4 I m ni Summary One of the primary goals of the long-range planning and budget process is to instill in the minds of the patrons and others interested in the affairs of the District a sense of fiscal responsibility, accountability and internal program evaluation by the District. Such tools as the Program Inventory, Needs Assessment, and quarterly reporting serve not only to strengthen the process, as outlined in the monthly calendar of critical events, but also to increase the communitys awareness of the Desegregation Plan, the commitments it contains and the Districts carefully thought-out process designed to meet those commitments. With commitment comes the responsibility of providing funds and ensuring that the funding levels are sufficient to support those programs that are determined by the planning and evaluation process to be effective toward achieving the desired goals. Increased use and refinement of the Districts Position Control Inventory System software yields valuable data for program evaluation and budget decision making. Quarterly monitoring reports, by way of the Program Budget Document, are provided. This process, plus the program linkages serve as the basis for future funding decisions by the Board and the administration. The intent of these steps and procedures is to identify those programs which can either be modified or eliminated, thereby serving to demonstrate the level of fiscal responsibility needed to gamer community support for future requests for funding. Further, by achieving greater staffing efficiency, reducing over-use of materials and supplies (i.e., through proportional allocations, etc.) and by directing the Districts resources toward those programs which demonstrate track records of success, the District will be able to reduce or eliminate its reliance on non-recurring revenue sources. Accordingly, the long-range planning and budget process is the key component of the Districts strategy to address anticipated funding shortfalls. m III m m inq LRSD - PROGRAM PLANNING AND BUDGETING Page 12 q q ATTACHMENTS Attachment 1: Schematic Representation of the Planning and Budgeting Process q q Attachment 2: Organizational Chart Attachment 3: Business Case Format q Attachment 4: Program Budget Document Format q Attachment 5: Schematic Planning and Budget Cycle Attachment 6: q Management Tool Example q q q q q ni q q qI LRSD - PROGRAM PLANNING AND BUDGETING Page 13 q q q q q q q q q q II II II II H Attachment 1 Program Planning & Budgeting Process Management Tool 1995-96 5 B X 6 sr 'S 1 14 2r r F E 2^ 9 Ig" S 10 T IT V ! J Program Evaluation Reassessment of Process and Organization Needs Assessment I 3 1 2 Program Inventory 1 Monitoring & Reporting Piugi Budget UuU Dittrid 6 Desegregation Plan Students Public Input 5 4 Budgeting 3 Planning & Budget Goali Program Development q iS JB 5 S 2 Board Of Directors JB. Little Rock School District Organizational Structure 1994-95 Draft #3 (Sub}oct Io Rovlslono) Leon Hedeaie Special Auiatard la SWR. Dr. Henry P. Williams Superintendent Estelle Matthls Deputy Superintendent I TBA Legal Servicea 3= tH. C. Nuaaail Mayo Aaaoe. Superiniendani Oeaegregatlori o Jaaneita Wagnar Cemmuntcattona 1 Siuderd ^ugntntft Margaret Oreaiaiten Aaat. <<., Etoia. TBA AaaiSmi.. Ebat MSchoeb TBA Deeegregalior) FeoMaior DebbeMiM Vetumeera in PutAc School Principate PrincM Bedm Reiher 'erd Recrudmerd Coordmior Teacbera Taacbers *Parere bnwobremera 'Irweraive Scboda TBA Traneportaiien O May Jra CItaatkan Aaai. Or el Trartaportalion Rnpoiuibilily of Appropriile Associaie Superinlendenl Siertlng Ingram Aaaeclaie tor Inairvctien to the Deputy Superintendent I TBA Aaai.Svpt, Secandary tSScheob I TBA Raadhg Qene Pariiar - Ln^9* AiW Princtpala Teacbara Linda Young New Fdurea 1 *Albla(lca D Waler Uaratobdi AJlamabve Leamine Corder UatklWMilM Manager larStfygert ServkM Or. Robert Clewata PbrWn^ Rtaaarcitt xssmisiL *iTCp TBA I Inbriiuaien , I Butirwu Syaiama I 1 Marvin Schwarti Qrartta Wrier 2 m z ro Sludant Syalama 1 ] Foreign Language _ Denrtia Qfaagow Sdenco TBA Mathematics Marta A. McNeal Sodal Siudiaa Or. Linda Walaon Hearing Oflioer Catharine Ofl Parerd hvoivemert Loort Adama Fine ArtartJuak *lnalruolk>nal Tecbnology 'Phyakaf Edueatfonal Jo Evelyn Elalon PupN tervloaa Pat Price Early ChlMhood TBA StaN Development TBA HIPPY CardOreen i/ecalienal Education 1 < TBA Fhandal Servioei TBA - Fodaral Prognmt/ Ofrttt Doug Eaton _ Kfliwn FadMaa Sarvbaa Or.PaiyKoHef Exeapiioind Chidren JacAle BoyWn FoodServbea - Qadberry Labor ReUtiona 1 PadaRe Martin Add! Education Chartta N^ Procwramere Or. Richard Htaley Human Reaouroea LuqrLyon Lbrary Sarvfeea TBA Seourity/Rfak Managemerd TBA Tecbrttlogy Componerdq LRSD - PROGRAM PLANNING AND BUDGETING Page 15 I q q ATTACHMENTS q STCASE02 REVISED 21 APR 93 q SHORT TERM PROJECT - BUSINESS CASE GUIDELINES AND FORMAT FOR BUSINESS CASE q I. q q q q q q BACKGROUND A business case is a written presentation which identifies and describes the main features supporting the decision-making process on an issue facing the organization. The purpose is to put forth in a logical order all the facts surrounding the situation, all the steps in the decision process, impact of the decision, and a general implementation plan for the decision. In addition to being called a business case, this type of document is sometimes refened to as an issue paper, a staff paper, a decision analysis, and a program analysis. While each of these types of presentations may vary slightly in content, the purpose remains essentially the same . . . decision support. The format and guidelines provided below give a most inclusive outline for a complex business case. While all of the guidelines should be considered when developing the business case, the nature of the particular situation will, of necessity, dictate a possible modification of these guidelines. However, you must remember the objective. . . . present your process and case in a logical order, providing strong rationale . . . SELL YOUR IDEA. II I. EXECUTIVE SUMMARY A. II II The Executive Summary should be a one to three page overview of the business case. It should highlight only the key points within each of the outline topics in the business case format. It is also advisable that the Executive Summary follow the same formatting as the actual presentation. It should not contain the detailed data to support the topic. Keep it at a high level...what would you want them to know if they were running after a departing flight. u n. BUSINESS CASE FORMAT AND GUIDELINES A. Background. a 1. Current situation. This section should include a clear statement of the current situation, and should be based on facts. You should consider that the reader may know nothing about the situation at hand. q Mq LRSD - PROGRAM PLANNING AND BUDGETING Page 16 q 2. Background information. Background information should include q q B. conditions leading up to the situation, and why the situation is now being considered. Previous attempts to solve the situation should be noted along with their results and short comings. Problem Definition. 1. q q I. q Problem statement. The problem section should be a concise statement which defines and describes the problem or situation. There may be a need to convince the reader that a problem exists. Only one problem should be addressed at a time
avoid letting multiple problems confuse the situation. Considerations. What seems to be the real problem? What are the causes of the problem? To what extent are they known? Who is affected? What is the magnitude of the problem? Who are the primary actors in the situation? q c. Analysis of Alternatives. 1. Process. Provide a written description of how you generated and q 2. q 3. q analyzed your alternatives. Be sure to include the participants. Identification. Identify all of the alternative programs or activities which you considered in your decision-making process. Be sure to describe the characteristics of each in factual terms. REMEMBER ... the do nothing alternative should always be analyzed as a possibility. Analysis. Each alternative should be discussed in terms of impact: impact on objective, impact on requirements, impact on legal obligations, impact on personnel, impact on finances. The section q If D. should include a statement as to why the alternative was rejected. Each analysis should be brief, but should clearly make its point. While you should have supporting information in your files, each analysis should not be to the level of detail as that in the selected alternative. Recommendation. 1. 11 q 2. Action recommended. The recommendation follows from the analysis of alternatives. The action recommended should be written in brief, clear, positive statements. Rationale. This section should provide the rationale for selecting a particular alternative, including a summary of the primary factors supporting the decision. u Hn LRSD - PROGRAM PLANNING AND BUDGETING Page 17 n H E. Objective. 1. Objective of the recommendation. Define the objective of the II 2. il 3. recommended action, not the immediate physical outputs. Goal support. This section should include statements and examples of how this program recommendation will support specific, stated goals of the district. It is important to establish a direct relationship. Evaluation criteria. In this section, you are going to define how you will know if you are meeting the specified objectives. These will become a major component of your future plan. There must be at least one evaluation criteria for each objective, and there are usually several. M a) b) c) d) If 4. If F. If If If If If If G. If If How can estimates of progress against these objectives be made? Identify the appropriate measures of effectiveness. Both quantitative and qualitative criteria may be used. Be sure to consider what data you are going to need to prove the criteria, and how you are going to get the data. Is the criteria going to cost more than it will yield? Expected benefits. This analysis should include an explanation of the anticipated benefits and when they are expected to be realized. It should also identify the recipients of the expected benefits. Impact Analysis. 1. 2. 3. 4. 5. 6. Program. Describe the impact of the program, both positive and negative. Call in the Expected Benefits above. If you execute this recommendation, how will it impact other programs...will something fall off the table[?] Who will be the primary actors impacted? Desegregation Plan. Desegregation Plan? How will this recommendation impact the Court Orders. How will this recommendation impact court orders? Political factors. Are there major political factors that seem to affect the situation, and how will you address them? Are your strategies in the implementation plan? Risks. This section should include a discussion of the risks of doing this program, and the risks of not doing this program. Timing. What are the major timing issues, and how will you deal with them? Resources Analysis. 1. Personnel analysis. What is the projected impact on the head count and type of position before and after the recommendation? Include an estimate of support staff required in both numbers and types of positions. Is there a recruiting pool from which to hire the needed personnel? Training requirements should be included.II LRSD - PROGRAM PLANNING AND BUDGETING Page 18 II 2. II Financial analysis, examined at this point. a) All of the financial considerations should be II II b) II C) II H. I I II Ill I. II Il Il Il II All operating costs, including personnel and benefits, for each of the next 1-5 fiscal years should be outlined. An estimate of equipment required should be prepared and should include all hardware and support equipment. Both capital expenditures and a monthly cost over the life of this equipment should be detailed. The source of revenue funding should be identified, along with any requirements. The cost savings forecast for the first year and years 2-5 (if appropriate) should be projected. A discussion of total cost savings potential should dso be included. Force Field Analysis. L 2. 3. Forces For. Who will be the primary supporters of the recommendation? Why will they support the recommendation? How can you maximize the influence of these forces? Forces Against. Who will be the primary detractors of the recommendation? Why will they oppose the recommendation? How can you minimize their influence or win them over? Confidentiality. You should determine if you want to include this section in material for public release. General Implementation Plan. 1. 2. 3. 4. Milestones. The general implementation plan should include the milestone events for monitoring. This should not be a detailed project plan. Timelines. Each milestone event should have a timeline associated with it. Tasking. Each milestone event should have a specific person, identified by name, tasked with ensuring the event is completed on time. A single overall project/program leader should be clearly identified. Reporting. Regular status reporting procedures on the implementation plan should be identified in terms of who, what, when, and where. Status reports should be in the format of the implementation plan or an established standard reporting format. submitted on a monthly or quarterly basis. Status reports are usually Ua a a a a a a a LRSD FY 94-95 PROGRAM BUDGET DOCUMENT Program Seq *: Page
1 Revision Date: July 25. 1994 Program Name: Program Code: Primary Leader: Secondary Leader: Program Description: District Goal Support: Program Goal: [ Plan References: 1 O 2 FY Program Budget: 1st Qtr Expend: 3rd Qtr Expend: FTE z -4 YTD Expenditures: 2nd Qtr Expend: 4th Qtr Expend: 4^ [ Related Function Codes:I 1 B B B I Program Seq *: Program Name: Program Code: Program Goal: Plan Reference Page Number Objectives LRSD PY 94-95 PROGRAM BUDGET DOCUMENT Primary Leader: Secondary Leader: Page: 2 Revision Data: July 25. 1994 Strategies Begirming Date Completion Date Responsibility Evaluation Criteria > O x 2 m 00 t B B 1 s s a ID I Name___________________________________________ REASSESSMENT OF PROCESS AND ORGANIZATION 2 NEEDS ASSESSMENT 3 PROGRAM INVENTORY 4 PLANNING ANO BUDGET GOALS 5 PROGRAM DEVELOPMENT 6 7 s BUDGETING Lillie Rock School OisIricI Program Planning and Budgeling Managemenl Tool (Ganll Charl) 1994 Apr I May | Jun 1D94 Jul I Aug I Sep 1994 Oct I Nov I Dec 1995 Jan I Feb | Mar 1995 Apr I May | Jun ____ 1995 Jul I Aug I Sep Oct I NoV > > n: 5 in MONITOIRNG ANO REPORTING OF OSEG AND NONDSEG PROGRAM BUDGET DOCUMENT REPORTS (1ST QUARTER
2ND QUARTER
3RD QUARTER' 4TH QUARTER)____________________________________________ PROGRAM EVALUATION !%%gggg^i Ptojecl Dale: 7/22/94 Crilical Noncrilical \4r//////////////
5S[ Progress Mileslone | Summary If Rolled Up Jr 1 I ID 1 2 3 4 5 6 7 8 9 10 Name MAJOR SUMMARY TASK Subtask 1 Subtask II Subtask III Subtask IV Sub task V Subtask VI Subtask VII Subtask VIII Subtask IX Scheduled Start Jun 7'94 Jun 7'94 Jun 13 '94 Jun 27 '94 Jul 11 '94 Jul 11 '94 Jul 1 a '94 Aug 1 '94 Aug 6'94 Aug 22 '94 B & & Scheduled Finish Aug 31 '94 Resource Names Jun 17 '94 Jun 24 '94 Jul 1 '94 Jul 15 '94 Jul 22 '94 Jul 29 '94 Aug 5'94 Aug 12 '94 Aug 31 '94 Responsible Person Responsible Person Responsible Person Responsible Person Responsible Person Responsible Person Responsible Person Responsible Person Responsible Person CO > 2 m > =1 > a I m Z O) w LRSD - PROGRAM PLANNING AND BUDGETING Page 23 II li Attachment 7 II Proposed Planning Budget Calendar 1994-95 n Il For greater detail of monthly tasks, please refer to the most recent Management Tool. n June 1994 Generate 1993-94 program inventory, including both desegregation and non-desegregation programs I Manager for Support Services, PRE Evaluation Specialist II July 1994 Review Organizational Chart for administrative configuration Superintendent, Council II Revise/develop proposed calendar for budget year 1995-96 Manager for Support Services n Revise and publish new Management Tool for FY 1995-96 Lead Planner, PRE Specialist, Council II II August 1994 Revise and publish Program Planning and Budgeting Process Manual for 1994-95. Superintendent, Lead Planner, Council II Begin data collection for Needs Assessment Council, Cabinet, Staff II nt Conduct goal setting work session to develop/review/revise mission statement, goals, and a list of issues that may enhance or restrict goal attainment Council, Cabinet II September 1994 Begin Town Hall Meetings and District Dialogues Superintendent, Director of Communications n LRSD - PROGRAM PLANNING AND BUDGETING Page 24 I I I n Conduct Board Work Session: Review/revise mission statement and goals "Review preliminary list of issues for needs assessment Review program inventory Review identified proportional allocation formulas Establish written priorities Identify strategies for funding shortfalls Board II End of First Quarter Reporting Period H October 1994 Begin receiving program evaluations Lead Planning Person, Council II Conclusion of broad-based input sessions Superintendent, Director of Communications n II November 1S>94 Submit first quarter Program Budget Document to Court Superintendent, Attorney Complete gathering of data for Needs Assessment II Council, Cabinet, Staff Complete Program Evaluation phase II Deputy Superintendent, Council, Cabinet, Staff II Begin Program Development phase Superintendent, Council Members II Issue instructions for budget prqiaration at all levels Manager for Support Services II December 1994 Prqiare initial financial forecasts for coming year Manager for Support Services n Complete Needs Assessment listing Lead Planner, PRE Specialist n Publish Needs Assessment report Lead Planner, PRE Specialist Begin Plans for Board Retreat Work Session n Superintendent, Deputy Superintendent q LRSD - PROGRAM PLANNING AND BUDGETING Page 25 II II Budget managers begin submission of 95-96 budget requests Manager for Support Services II End of Second Quarter Rqxjrting Period II January 1995 Begin Budget Development Manager for Support Services II Submit Business Cases for programs and/ or modifications to Board of Directors Superintendent, Council Members II February 1995 Completion of Program Development Phase Council, Cabinet, Staff II Begin revision of financial forecast for coming year Manager for Support Services II Submit Second Quarter Program Budget Document to Court Superintendent, Attorney II II March 1995 Submit Proposed Budget to Board Manager for Support Services Begin Feedback to Input Participants II Superintendent, Director of Communications End Of Third Quarter Reporting Period II II April 1995 Begin FY 1996-97 identification of data for Needs Assessment Lead Planner II Completion of Feedback to Input Participants Superintendent, Director of Communications II Certified Personnel Reduction Deadline Superintendent, Director of Human Resources May 1995 Begin FY 1995-96 Program Inventory Lead Planner, Manager for Support Services, PRE Specialist II F V LRSD - PROGRAM PLANNING AND BUDGETING Page 26 II Classified Personnel Reduction Deadline II Prq>are Tentative Budga Superintendent, Director of Human Resources Manager for Support Services II Submit Third Quarter Program Budget Document to Court Superintendent, Attorney II II June 1995 Account reconciliation and purchase order clean-up Manager for Support Services II II Receipt of state-generated revenue numbers (payroll liabilities, adjusted supplemental payroll, last payroll, Carl Perkins, M-to-M, JTPA, Voc Ed, Spec Ed, Chapters 1 and 2, Compensatory Ed, MFPA, Transportation, ABC) Manager for Support Services n End Fourth Quarter Rqwrting Period. II July 1995 Compute Ending Fund Balances Manager for Support Services II Board Review and adoption of 95-96 Final Budget Board II August 1995 Submit Fourth (garter Program Budget Document to Court Superintendent, Attorney II Submit 95-96 Final Budget to Court/Parties Superintendent II Submit Final Budget to Arkansas Department of Education Board, Superintendent, Manager for Support Services II u fl
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