Understanding the DCPS Budget Worksheet Data Alongside the Mayor’s Budget Book

Background

There are some differences between the DCPS school budget worksheet data and the DCPS school profiles in the Mayor’s Budget Book for GA0, as found on cfo.dc.gov.

The DCPS submitted budget worksheets represent the full submitted budget for schools across all fund sources and program codes in both the DCPS (GA0) and OSSE (GD0) budgets. This means the DCPS budget worksheets will reflect more funding on school budgets than in the Mayor’s Budget Book.

Links

To access the Mayor’s Budget Book, click here.

To access a list of program codes and their descriptions, click here.

Differences between DCPS’ section in the Mayor’s Budget Book and the DCPS submitted budget worksheets:

Budgeted Items at Schools Moved to Schoolwide 

There are costs itemized at the school level that are administered centrally and placed on the DCPS schoolwide budget codes. These do not show up in the Mayor’s Budget Book at the school cost center. These items include:

Schoolwide items administered centrally (relevant numbers boxed in black below): Below is an example of an administrative add-on included in the DCPS worksheet, but not included in the Mayor’s Budget Book within the school specific cost center. Graphic A: Mayor’s budget book shows 1.0 principals at a cost of ~$236K. Graphic B1: The DCPS worksheet shows 1.0 Principals at a cost of $241K. The additional ~$5K on the DCPS worksheet is the cost of administrative add-ons.

Graphic A:

Graphic B1:

Graphic B2:

At-Risk Fund Source (relevant numbers boxed in green above): In the Mayor’s Budget Book, at-risk and non-at-risk program codes are in different sections. A position funded by both will be split across those two sections. In the DCPS worksheet, the position is displayed only once with the different fund sources, including at-risk, shown in columns. In the Mayor’s Budget Book (Graphic A), shows the Assistant Principal funded with at-risk dollars in two places with one line of 0.7 FTE and another line with 3.3 Assistant Principal FTEs. The DCPS worksheet (Graphic B2 above) shows the individual Assistant Principals by type in one line as 4.0 FTEs. Both sources contain the full 4.0 FTEs for the Assistant Principals.

Interagency Funding Loaded At OSSE

Non-local, Title funding such as Title I, Title II, and Title IV-B is ultimately loaded onto OSSE’s budget (agency code GD0) and not DCPS’ (agency code GA0), and therefore referred to as “interagency” funding. These funds are included on the DCPS budget worksheets but not included in the DCPS portion of the Mayor’s Budget Book. The example below from a DCPS worksheet (Graphic C) shows FTEs that will not be included in the same line item as other teacher FTEs in the DCPS school profiles in the Mayor’s Budget Book as some are funded through non-local, interagency funding.

Graphic C:

FTE alignment between the DCPS budget worksheets and the Mayor’s Budget Book

Positions on the DCPS school budget worksheets are separated and itemized, but in the DCPS portion of the Mayor’s Budget Book some positions may be combined into a single program code. On the submitted budget worksheets, each budget item shows a program code, and program codes can be used to match FTE counts in the Mayor’s Budget Book.

Local Program Code Alignment

All of the RW-3s and RW-5s are combined into a single program code in the Mayor’s Budget Book (Graphic D), which shows 8 FTEs listed in the RW-3 program code. In the DCPS worksheet (Graphic E) these positions are itemized to show three RW-5s and five RW-3s budgeted in the same program code. The total cost of $454K in the Mayor’s Budget Book aligns to the total cost of the RW-3s and RW-5s in the DCPS worksheet minus the cost of the administrative add-ons for each position.

Graphic D:

Graphic E:

ELL UPSFF and At-Risk Overage Fund Sources

FTEs funded by Elementary and Secondary EL UPSFF and At-Risk Overage are combined into a single budget line or program code in the Mayor’s Budget Book but are itemized in the DCPS worksheets.

On the DCPS worksheet (Graphic F), the Registrar is split-funded across Local, At-Risk, At-Risk Concentration, and the EL UPSFF fund sources as indicated by the four program codes listed. On this worksheet, the Registrar is listed in the same section as other administrative positions that are funded locally. In the Mayor’s Budget Book (Graphic G), however, this FTE is separated from locally-funded administrative positions and instead combined with all other positions funded by At-Risk.

Graphic F:

Graphic G:

In addition to this fund source configuration being true for At-Risk, FTEs funded by Elementary or Secondary EL UPSFF will be part of the Local (incl. EL UPSFF) fund source in the DCPS worksheet, but, as stated above, in the Mayor’s Budget Book the FTEs will be combined with other line items with the same fund source, either ESL Elementary or ESL Secondary.