ACSA Budget Best

Practices

October 25, 2018

Overview of ACSA Established by resolution of the Board of Supervisors of Albemarle

County in 1964.

Operating budget of $33.3M

Capital budget of $6.1M

77 FTE

Overview of ACSA (cont.) Provides retail water and wastewater collection services to the

urban ring around Charlottesville, Crozet, and the Town of

Scottsville

Nearly 20,000 water accounts, serving approximately 74,000

customers

Purchase all water/wastewater treatment from Rivanna Water

and Sewer Authority (RWSA)

ACSA and GFOA Distinguished Budget

Presentation Awards Program

ACSA established team in FY 2015 to evaluate current budget

presentation and the GFOA detailed criteria for award

consideration

Areas that needed attention for award consideration:

Organization-wide strategic goals

Financial policies

Budget Process

Performance measures

Evaluation team worked to enhance document to better address

required areas

ACSA and GFOA Distinguished Budget

Presentation Awards Program (continued)

The ACSA was not awarded for its FY 2016 submission

This Photo by Unknown Author is licensed under

CC BY-NC

ACSA and GFOA Distinguished Budget

Presentation Awards Program (continued)

Detailed review by panel aided preparation for the following

years submission

Specifically focused on enhancing discussion related to financial

policies, performance metrics, and long-term/strategic planning

This Photo by Unknown Author is licensed under CC BY-SA-NC

ACSA and GFOA Distinguished Budget

Presentation Awards Program (continued)

Received the Award in FY 2017 and FY 2018

Ancillary benefits realized from participation in the program

Improved interaction between departments during budget process

Board appears appreciative of more comprehensive process/document

Constructive feedback from independent reviewers

This Photo by Unknown Author is licensed under CC BY-NC

Key Takeaways

Positive process for ACSA

Considerable coordination between departments to meet

different criteria requirements

Enhanced information available for users

Thank you

Contact Information:

Quin Lunsford

Albemarle County Service Authority

(434)-977-4511

qlunsford@serviceauthority.org

School Budget Best Practices

Debbie White

Chief Financial Officer

Goochland County Public Schools

October 25, 2018

VGFOA Conference

District-Wide Buy-in with

Strategic Plan

Vision: Inspire the next generation to make a positive impact

Mission: To maximize the potential of every learner

Core Values: excellence, creativity, courage, honor, optimism

Goal 1: Prepared for Life through Deeper Learning

Goal 2: Improved School Climate

Goal 3: Safe Schools with Effective Management

V I S I O N M I S S I O N CORE VALUES CORE GOALS

All decisions are based in the best interest of students!

Learn more about Goochland Schools:

http://goochlandschools.org/

Embrace New Budget Guidelines from

GFOA on School Best Practices

Guidelines stress “process” not

“presentation”

Strategic Abandonment Example FY19 FTE Amount

Reduce gov. school fees/college reimb. -43,500

Abandon GIST teachers -1.5 -92,289

Fuel and utility savings -25,874

Reduce take-home vehicles -11,000

Superintendent champions operational efficiencies and

strategic abandonment

Simplified Budget Document

Budget document includes narratives and short stories

Challenges and Responses—instructional and personnel priorities

Budget Document—50 pages without appendix; uses hypertext

to link to already-existing presentations, county documents

Detail tables of expenditures are on School website

Problem 1 Solution Budget Impact

How can we raise the level of teaching

and learning in our classrooms in the

most efficient and effective way

possible?

Hire two school-based Instructional

Coaches (one with training in literacy,

one with training in numeracy); 220 day

contracts in order to work with teacher

leaders on curriculum development

$148,500 (salary and benefits, 2 FTE)

Teacher Support for Engagement

(Strategic Plan 1.1.3)

Success Stories

Four Year

Financial Plan

County funds 70% of

budget and indicates

funding level in November

Schools build plan with

anticipated needs

(including student

growth projections)

Keep in mind the

anticipated impact on

the County’s budget

(bottom line)

25 Year Capital Plan

Need to replace/relocate all three

elementary schools (60+ age,

overcapacity)

Very collaborative: Schools

worked closely with County to

develop plan last November

1. Both Schools and County had facilities assessments

2. Schools performed long-term enrollment projections

3. Both Boards approved timeline based on County funding

4. County used information to adopt Master Facility Plan and

Capital Impact Study (basis for proffers)

GOOCHLAND IS GROWING!

New Challenge for all Virginia Schools

in FY2019 and FY2020

Federal ESSA reporting requirements

All “instructional” expenses need to be allocated to schools

Practical issue: Huge expansion of Chart of Accounts

+ Annual School Report for FY19 will be sent to state in “flat

file” with expenditures by school – Sept. 15, 2019 deadline

Political issue: Virginia DOE will publish expenditures by

school Dec. 2019 as part of School Quality Profile; every

division needs to be able to “tell their story” – reasons for

inequity between schools is often based on school

population (special education, English learners, poverty,

etc.)

Thank You!

Questions?

Debbie H. White, CPA

dwhite@glnd.k12.va.us

@GCPS_Finance

goochlandschools.org

Best Practices in Budgeting

GFOA Fall Conference

October 2018

•What is Blueprint? • Framework to organize

practices related to budget and strategic planning

• System for establishing and resourcing community priorities

•Establish a brand

•Ensure consistency in processes and communication

Chesterfield County, VA

Blueprint Chesterfield

•Annual budget, longer range planning •Shows changes in

revenues, baseline expenditures, new programs • Incremental investment

in larger initiatives •Starting point for annual

process

Chesterfield County, VA

Five-Year Plan

•“Why don’t you zero base your budget?”

•Visibility on spending/FTEs at program level

•Aligned in financial system

•Measures, performance monitoring

Chesterfield County, VA

Program Inventory

•Making local government approachable

•Online surveys, accessible website

•Citizens’ Budget Advisory Committee

•Year-round conversation

•Workshop style meetings, social media, speaker’s bureau

Chesterfield County, VA

Community Engagement

City of Lynchburg FY 2020 Budget Challenges and Opportunities

OPERATING CHALLENGES

• Implement Salary Study Results

• Debt Service for Unplanned Projects

• Health Benefit Premiums

• Continued Slow Revenue Recovery

• Schools rising costs/State mandated increases for SOQ positions and parity with City Staff

• Citizen Engagement that represents all voices

CIP CHALLENGES

• Public Safety Complex

• College Lake Dam

• Downtown Revitalization coupled with Utility Replacements

• Building Maintenance

• City School Replacements and Renovations

• Less available funding for cash funded maintenance projects

OPPORTUNITIES

• Propose to raise Real Estate and Meals Tax Rates to increase revenue

• Identify Council priorities regarding core services to possibly reduce services

• Defer Capital Projects to better align related debt service

• Phase in the salary study results

• Provide citizens with different platforms for input

Questions?