Analysis of Non-Instructional Expenditures, Staffing, and Operating Practices in The Mountain Brook School System - Final Report

PUBLIC AFFAIRS RESEARCH COUNCIL OF ALABAMA
ANALYSIS OF NON-INSTRUCTIONAL
EXPENDITURES, STAFFING, AND OPERATING PRACTICES
IN THE MOUNTAIN BROOK SCHOOL SYSTEM
A report prepared at the request of the Mountain Brook School System
2010
PARCA
Room 219, Brooks Hall
Samford University
Birmingham, AL 35229
INDEX
INTRODUCTION 1
OPERATIONS AND MAINTENANCE SERVICES 8
• Expenditure and Employment Comparisons
• Implementation of Best Practices
• Feedback from Principals
• Conclusions and Suggestions
FOOD SERVICES 22
TRANSPORTATION SERVICES 29
GENERAL ADMINISTRATION SERVICES 31

FINANCIAL MANAGEMENT 34
HUMAN RESOURCE MANAGEMENT 41

ADMINISTRATIVE AND INSTRUCTIONAL TECHNOLOGY 52

• Feedback from Students
BOARD AND SUPERINTENDENT 57

EDUCATIONAL SERVICE DELIVERY 64

APPENDIX I
• Organizational Chart
APPENDIX II
• Best Practices Checklist
1
ANALYSIS OF NON-INSTRUCTIONAL
EXPENDITURES, STAFFING, AND OPERATING PRACTICES
IN THE MOUNTAIN BROOK SCHOOLS
Introduction
At the request of the Mountain Brook Schools, the Public Affairs Research Council of
Alabama (PARCA) produced the following analysis of the non-instructional areas of operation
within the System. The analysis includes a detailed examination of expenditures, staffing, and
the use of best practices in the functional areas discussed below. The request for such a study is
one illustration of the obvious priority that the System and the Mountain Brook community place
on providing a superior education to students. The ultimate goal of enhancing the learning
environment is well served by periodic evaluations aimed at enabling the System to use available
resources as wisely as possible.
It is well recognized that a first-class public school system is one of the hallmarks of a
good community. The people of Mountain Brook are fortunate to have such a school system,
and this assessment is a part of the strategy of its leadership to become even better. It is our hope
that those who review the report will recognize the courage required to conduct an honest
assessment and evaluate the Mountain Brook Schools not only according to its current strengths,
but also according to its plans for improvement and their implementation.
Purpose of the Study
The purpose of this study is to assist the Mountain Brook Schools in bringing about
improvements in the quality and efficiency of services in the non-instructional areas of its
operations. In furtherance of that purpose, we have analyzed expenditure and staffing data for
the functional areas covered and conducted interviews related to the implementation of best
practices. From these reviews we have developed certain conclusions and suggestions that are
presented in this report. The issues raised in the report are presented for the purpose of
strengthening an activity rather than criticizing its current status. Every organization – and every
operation within an organization – has both strengths and weaknesses. Improvement comes only
when there is an honest assessment of both, and a willingness to recognize excellence where it is
found as well as to consider change when the evidence suggests it is needed.
Functional Areas Covered
This study is focused on four non-instructional operating functions within the school
system – operation and maintenance services, food services, student transportation services, and
general administration services. These functional areas are defined as follows in the accounting
manual prescribed by the State Department of Education:
1
1. Operation and Maintenance (O & M) Services: “Activities concerned with keeping
the physical plant open, comfortable and safe for use and keeping the grounds, buildings and
major equipment in effective working condition and good state of repair….” Six types of
activities are enumerated by the accounting codes within this functional area:
• Security Services, to maintain order and safety on school campuses.

• Building Services, to clean; maintain and repair; and provide gas, electric, and water utilities.
• Grounds Services, to maintain school grounds.
• Equipment Services, which are focused on maintaining non-instructional equipment.
• Vehicle Services, to maintain automotive equipment other than for student transportation.
• Other Operation & Maintenance Services.
The accounting manual identifies two auxiliary functions, defined as “activities or

services functioning in a subsidiary capacity and lending assistance to the educational
process….” The two auxiliary functions are Food Services and Student Transportation Services.
2. Food Services: “Activities concerned with … preparing, delivering and serving

regular and incidental meals, lunches, or snacks in connection with school activities. Also, the
cost associated with the acquisition of equipment and other related items pertaining to the child
nutrition program….”
3. Student Transportation Services: “Activities concerned with conveying students to

and from and between schools.”
The final area of focus for the study encompasses school system management.
4. General Administrative Services: “Activities concerned with establishing and

administering policy for operating the school system.” Included within this functional category
are the following five kinds of activities:
• Board of Education Services, which include activities of the school Board.

• Executive Administrative Services, which involve the overall general administration of
executive responsibilities for the entire school system.
• Business Support Services, which are concerned with budgeting, accounting, payroll,
purchasing, internal auditing, warehousing and distribution, and other types of business operations.
• System-Wide Support Services, which include public information; data processing; staffing;
printing, publishing, and duplicating; and other types of support for the school system as a whole.
• Central Office Services, which provide support to the central office itself.
Analyses of Spending and Staffing
To provide the Board and Superintendent with comparative information on expenditures

and staffing in the non-instructional areas that were the focus of our study, the PARCA staff
obtained the following information for fiscal year 2008 from the State Department of Education:
• Annual financial reports for all Alabama school systems

• Average daily membership (ADM) for all Alabama school systems
2
• “LEAPS” staffing reports for all Alabama school systems
Using the data obtained from the State Department of Education, we calculated
expenditures per student and staffing per 1,000 students for the Mountain Brook Schools in the
four functional areas chosen for study. We also calculated the same measures for comparable
school systems nearby, which we have termed the ‘Over the Mountain’ systems. These include:
The systems used for comparison with Mountain Brook Schools are the local ‘Over the
Mountain’ systems:
• Homewood City Schools

• Hoover City School System
• Vestavia Hills Schools
To calculate the average expenditure and staffing levels for the Over the Mountain
systems, we divided total expenditures and full-time-equivalent (“FTE”) employment for all
Over the Mountain systems by the total number of students in those four systems.
Interviews Focused on Best Practices and Systemic Issues
To assist the Board and Superintendent in improving the efficiency and effectiveness of
the non-instructional activities within the Mountain Brook Schools, PARCA staff obtained
checklists of best practices used in school-system reviews within the State of Florida. The
checklists were developed by the Florida Office of Program Policy Analysis and Government
Accountability (OPPAGA) and Auditor General. In developing the best practices, these agencies
conducted an extensive literature review and interviewed education finance experts,
representatives from professional organizations, as well as educators in other states.
To streamline the checklists, PARCA selected 104 activities in each of the four functional
areas included in the study and tailored them to match the context for Mountain Brook School’s
situation. The resulting sets of checklists included 331 specific, verifiable practices, excluding
items that were invalid or otherwise not applicable to Mountain Brook Schools. In our
interviews with management staff from the System, we focused on the extent to which the
administration of non-instructional activities within the Mountain Brook Schools follows these
best practices.
During the course of the study, we conducted 14 in-person interviews, beginning with an
exploratory online survey based on categories of issues established by Pew’s Center on the States
to identify potential systemic areas to probe. These general areas included questions about:
• People Issues - This category includes potential human resources issues – salaries,
recruitment, employee development, employment security, and so on.
• Information Issues – This category includes information technology, software
systems at the administrative level, including Internet and web-based capabilities.
3
• Money & Performance - This category covers funding for operating and capital
needs, distribution of funds across schools, definitions of performance, and the
relationship between funding and performance.
• Management & Operations - This category covers issues related to internal rules
and procedures for making decisions, operating standards, collaboration among
schools, and coordination between schools and central office.
Online survey results from ten of the executives, including all the school principals,
indicated that for:
• People Issues - There is a preference for maintaining high standards in hiring,

recognizing the difficulty in recruiting the best people. The stagnant salary rates
and the State Department of Education’s complicated process for out-of-state
teachers to obtain teaching certificates in Alabama were cited as obstacles in
recruiting. Recruiting for Math and Science teachers was specifically mentioned
as a serious challenge, due to the limited availability in the market.
• Information Issues – Staff understand that they need to be continually updated on
new technology, plan for upgrades for the system’s infrastructure, and to keep up
with new applications. Some expressed a need for training on new systems used
by teachers and staff, and a desire to have more convenient access to data
collected by the state in a more user-friendly format. Concern for maintaining
rapid response times for system security issues and access was also expressed.
• Money & Performance – Staff recognized the difficult situation with state
funding, the need to make the most of the funding available, and the need to
assess performance in the schools to maximize results. The support of local
Parent Teacher Organizations (PTOs) was mentioned several times with regard to
meeting specific needs. Nevertheless, there was great concern about how
anticipated decreases in state funding would affect Mountain Brook Schools.
• Management & Operations – Staff cited strong interoffice and system wide
collaboration and involvement of very active Parent Teacher Organizations
(PTOs) were also cited as strengths. Some respondents noted that some
procedures needed to be reviewed and updated with regard to data,
communications, and security.
Our in-person interviews of system executives were structured by the OPPAGA-based,

best practices checklists, with School System staff discussing the extent to which implementation
has occurred, showing evidence of implementation, and discussing issues that remain to be
resolved. Without exception, we were impressed with the professionalism of the System’s
management staff. We found that managers in each of the four areas are actively seeking to
improve their operations, and candid in discussing current weaknesses as well as strengths.
Feedback from Principals, Teachers, Students, and Parents
An important step in quality improvement is to solicit and address input from customers.
In this case, the primary customers include the schools. We also interviewed five principals in a
cross-section Mountain Brook Schools to get their feedback as “customers” of the non-
4
instructional services studied. Mountain Brook Schools also conduct their own surveys of
teachers, students, and parents. Feedback from these customers has been included in this study
as they relate to the performance or effectiveness of each functional area.
Conclusions and Suggestions
We have downloaded each of the surveys posted on the website as well as other materials
provided to us from staff. We have interviewed all of the principals and central office
administrators, who have graciously provided us with many details and documents. Using these
materials, and the OPPAGA checklist of 335 distinct best practices, of which we have
determined that the system is practicing 321, or almost 96 percent.
Our detailed findings are presented in the five sections that follow. Each section begins
with a bullet-point summary of the findings, followed by a discussion of spending and staffing
comparisons, an operational description of the offices related to that area, a description of best
practices in italics, and PARCA’s assessment of the system’s adherence to those practices. Each
section ends with conclusions and suggestions related to that function.
5
BACKGROUND FOR COMPARISONS
Although the Over the Mountain school systems share much in common, relative to
student demographics, economics, and performance, the size of the Hoover system limits
the kinds of comparisons that are appropriate for this analysis.
Table 1
School System Size
School System Students Fall 2009
Homewood 3,388
Hoover 12,403
Mountain Brook 4,328
Vestavia Hills 5,935
Over the Mountain Total 26,054
For this reason, staffing and spending comparisons among the schools are generally
presented on a per student basis. As described above, this analysis will focus on the non-
instructional components of the systems.
Chart 1
Spending per Student (FY 2008)
$14,000
$12,000
$5,206
$10,000
$4,494 $3,923
$3,122 $2,581
$8,000
Non‐instructional Total
$6,000 Instructional
$4,000 $8,122
$7,136 $7,523 $7,597 $7,434
$2,000
$0
Homewood Hoover Mountain Vestavia Hills Average
Brook
6
One of the major difference between Hoover and the other systems, besides size,
is that the geographic space served is larger and the population a bit more diverse than the
other three. As a result, transportation and Food Services are more comparatively larger.
A proper comparison would exclude those functions from a direct comparison with the
other schools in terms of staffing of the core administrative functions reported in
Operations & Maintenance (O & M) and General Administration.
Staffing levels for these “core functions” are represented in the comparisons in
Chart 2, which excludes Food and Transportation services.
Chart 2
Non‐Instructional Staff per 1,000 Students
(Excluding Food & Transportation Services)
20.00
18.39
18.00
16.53
16.00 15.56 15.66
14.00 13.38
12.00
10.00
8.00
6.00
4.00
2.00
‐
Homewood Hoover Mountain Brook Vestavia Hills Over the
Mountain Totals
& Average
Food and Transportation services function differently in the systems than the core
function in that they grow in direct proportion to the number of students they serve,
whereas other functions may have more economies of scale. The Hoover system is the
only system with a significant transportation component and Homewood issues contracts
for transportation services. Cafeteria services vary significantly as well. Mountain
Brook runs its Food Services more like a private-sector business than a federally funded
school lunch program, which it is not.
Below, we present more detail on how these costs are distributed within the non-
instructional costs, along with separate comparisons for Food Services and
Transportation, which are not included in the broad comparisons above.
7
OPERATIONS & MAINTENANCE SERVICES
Summary of Findings for Operations & Maintenance Services
• 2008 Expenditures: $1,186 per student, 93% of the four-system average

• 2009 Staffing: 12 FTEs per 1,000 students, same as the four-system average
• Best-Practice Assessment: System follows 81 of 84 best practices
The Operation and Maintenance (O & M) function includes activities concerned with
keeping the physical plant open and comfortable, providing security, and keeping the grounds,
buildings and major equipment in effective working condition and good state of repair.
Table 2
System O &M Students Cost per Student

Homewood City $5,785,526 3,388 $1,708
Hoover City $20,375,969 12,403 $1,643
Mountain Brook City $6,724,885 4,328 $1,554
Vestavia Hills City $7,040,151 5,935 $1,186
Over the Mountain Totals & Average $39,926,530 26,054 $1,532
Expenditure and Employment Comparisons
Spending Comparisons
In most school systems, spending for Operations & Maintenance activities is higher than
spending for any of the other three non-instructional areas studied. The exceptions tend to be
systems that are under-investing in the upkeep of their physical facilities.
Mountain Brook spent $1,186 per student in the Operations & Maintenance functional
area during FY 2008. The average expenditure for the four Over the Mountain systems was
$1,281 per student, which was $95 per student more than Mountain Brook. Although Mountain
Brook’s spending was 93 percent of the Over the Mountain systems average; it ranked 3rd among
the four systems on a cost per student basis.
As Chart 3 shows how Mountain Brook’s spending compares to other Over the Mountain
school systems per student, with a slightly higher average cost per student than other systems.
8
Chart 3
O & M Cost per Student ‐ Detail
(FY 2008)
$1,600
$1,400
$1,200
$1,000
$800
$600
$400
$200
$0
Mountain
Average
The Operations of the Facilities Directorate: O & M
According to the Mountain Brook website, the
Facilities Directorate is responsible for facility management and maintenance of all school and
administrative facilities. There are 24 buildings with 850,000 square feet of floor space at six
campus locations sitting on 170 acres of property.
The Directorate has eight people assigned and is organized around the following functions:
Physical Facilities:
•Preventive, scheduled and emergency maintenance for facilities, equipment and systems.
•Functional management for custodial services performed by locally assigned custodial
staff.
•Monitor contract services for landscape maintenance.
•Manage minor and major construction and repair projects performed by outside
contractors.
Environmental Health and Safety:
9
•Assure ongoing compliance with federal and state regulations and policies. These areas
include American Disabilities Act accessibility and special needs, asbestos management,
lead monitoring, recycling, and indoor air quality.
Long range planning for capital replacement of major physical components (roof, etc.)
Represent the school system at meetings with various City commissions, planning groups, and
community groups relating to school facilities or grounds.
The Directorate utilizes Maintenance Direct at SchoolDude.com to process work orders for
maintenance at the school system sites.”
Maintenance is centralized, with constantly moving teams, using a web-based work order
system. One person per school site, usually an assistant principal, has authority to issue a work
order through the automated system. Facilities staff members do no construction, but closely
monitor new construction to ensure that specifications are met for future maintenance and acts as
the liaison for all construction. A ten-year replacement schedule, which includes a seven-phase
master plan, has been negotiated with the city planning and development, and the system
maintains an action plan detailing key tasks to be performed over the next year.
Table 3
CONSTRUCTION ADDITIONS
1993-2009
Brookwood Forest Elementary 2000 Auditorium; Media Center
Cherokee Bend Elementary 1993 Classrooms

2000 Classrooms; Auditorium; Admin
2007 Classrooms
Crestline Elementary 1997 Classrooms

2008 Classrooms; Kitchen/Dining
Mountain Brook Elementary 1997 Classrooms

2001 Classrooms; Dining Room Seating
2007 Classrooms
Jr. High School 1994 Classrooms; Labs; Auditorium

2000 Classrooms; Kitchen/Dining
2008 Band & Athletic Spaces
High School 1994 Classrooms; Labs

1999 Alternative School; Student Services
1999 Football Field House
1999 Stadium Press Box; Concessions
1999 Baseball Press Box; Concessions
2001 Classrooms
2006 Spartan Arena
2009 Classrooms; Fine Arts Wing
Professional Learning Center 2007

and Administrative Building
Source: Mountain Brook Schools website
10
Custodial & Janitorial Services
Custodial Services are not organizationally housed in the Facilities Directorate, but have
recently been assigned to supervision under Child Nutrition, which is developing standards to
use in evaluating performance by personnel. A target of May 2010 has been set for establishing
those standards.
Cost Detail
To further analyze the difference between Mountain Brook and the other systems
average, we looked within the Operations & Maintenance area at four major objects of
expenditure – personal services (salaries), employee benefits, purchased services (including
electric, gas, and water utilities), and materials and supplies. Chart 5 displays those
comparisons.
Chart 5
O & M Cost per Student ‐ Detail
(FY 2008)
$1,600
$81
$1,400 $153
$110
$1,200
$68
$1,000 $763
$716
$550 $67 $622

$800
Materials & Supplies
$399
Purchased Services
$600
Personal Services
$400
$620 $580 $568 $548
$200 $428
$0
Homewood Hoover Mountain Vestavia Hills Over the
Brook Mountain
Average
One of the most rapidly growing expenses for schools is utility costs. Looking
specifically within the Purchased Services category at the utility component, we find that there
11
are significant differences between school systems with regard to per student costs. Chart 6
below details the differences.
O&M Utility Cost
Mountain Brook spent $309 per student on utility payments, which was second-lowest
among the Over the Mountain systems and $46 per student above Vestavia Hills and well below
the Over the Mountain average of $416. These figures represent all utility expenditures system-
wide, not just within the O & M function, to avoid misrepresentation due to differences in the
allocation of utility payments within accounting codes among the various systems.
Chart 6
Utility Cost per Student
$700
$600 $583
$500 $482
$416
$400
$309
$300
$263
$200
$100
$0
Mountain
Average
Vestavia Hills has lower cost per student in each of the other categories as well: $140 per
student lower in personal services, $151 per student lower in purchased services (including
utilities), and a mere $1 per student lower in materials and supplies. Altogether Vestavia Hills
provides O & M services for $292 per student less than Mountain Brook.
12
Staffing Comparisons
Using the LEAPS reports submitted by school systems for the most current year, FY
2009, with adjustments to improve their comparability, we compared the number of FTE staff
per 1,000 students.
Chart 7
O & M Staffing per 1,000 Students (FY 2009)*
16.00
14.00
12.00
10.00
8.00
13.87
12.99
6.00 11.92 12.29
8.86
4.00
2.00
‐ ‐
Mountain Totals
*Includes Facilities Maintenance and Custodial Staff. & Average
Implementation of Best Practices
In conducting the interview on Operations & Maintenance activities with the Directors of
Facilities and Child Nutrition (custodial), we used a list of 84 best practices. These best
practices covered the following aspects of the Operations & Maintenance (O & M) program:
• Program direction and accountability (12 best practices)

• Organizational structure and staffing (6 best practices)
• Resource allocation and utilization (15 best practices)
• Information management (6 best practices)
• Health and safety (6 best practices)
• Construction Planning (13 best practices)
• Construction Funding (4 best practices)
• Construction Design (2 best practices)
13
• New Construction, Renovation, and Remodeling (14 best practices)
• Facility Occupancy & Evaluation (6 best practices)
The responses indicate that O & M management has implemented and is using, to
varying degrees, 81 of the 84 recommended best practices. Most of the items not implemented
deal with reporting and data collection.
It is understood that some practices that advocate open discussion may generate
unwanted speculation on acquisitions in areas where costs may be sensitive to such discussions.
Those practices have been credited and/or acknowledged as being fulfilled through Facility’s
consultation with the Board and superintendent based on the existence and maintenance of a
Long Range Plan spreadsheet as part of the Action Plan for Facilities 2009-10. Details of that
plan were not examined. Accountability standards should be publicly reported to be effective as
tools of accountability.
Program Direction and Accountability
Best practice guidelines call for approved mission statements for all areas of operations
and maintenance activity, together with goals and objectives that include performance
standards. The goals and objectives should cover manpower, equipment, physical condition, and
repair/maintenance needs of facilities, to include buildings, grounds, mechanical systems, roofs,
and paint. O & M staff should have and follow widely-available written procedures that express
the standards included in the System’s strategic plan and other policies. These should address
such topics as facility standards, personnel staffing standards and qualifications, preventative
maintenance of facilities and equipment, and performance standards for employees. The School
System’s performance standards should ensure that all schools are maintained equitably, and
should ensure that the common tasks of O & M personnel meet commonly accepted benchmarks
of industry practice and are used in assigning work and conducting performance appraisals.
Performance expectations should be conveyed to employees through training and other means.
In the Mountain Brook System, a mission statement for maintenance activities is item
number 14 on the Strategic Plan Goals. The Goals, “Build, operate, and maintain facility which
will accommodate all programs and curricula of the school system,” is expressed in broad terms.
There is a need for specific, measurable objectives, and clear expected outcomes that reflect
approved mission statements for O & M services within the System. These would be tied into the
System’s strategic plan. Currently the O & M function has little presence in the System’s
strategic plan. Written procedures exist for preventative maintenance and are in the process of
being developed for other elements. O & M staffers do not have performance standards for
determining priorities or equitable distribution of work performed.
Best practice guidelines call for tying the specific goals, measurable objectives, and
expected outcomes of O & M work to the budget. The annual budget for O & M activities should
consider the need for manpower, equipment, supplies, and purchased services to clean and
maintain facilities according to quality standards specified in the strategic plan. These
considerations can be based on the useful lives of many types of facility components, which are
known; productivity standards for many types of O & M work, which are available or can be
14
developed; and maintenance experience, which can be tracked through automated systems
already in use. It is important for the budget to make an explicit connection between approved
standards and investment needs to overcome the well-known tendency to under-fund facility
upkeep. Once standards are tied to the budget in explicit terms, the System should have
accountability mechanisms to ensure the performance and efficiency of O & M activities. The
system should have a process for recognizing failures to meet performance standards and
tracking responses to those failures. Management should take initiatives to improve
maintenance operations management, increase efficiency and effectiveness, and reduce costs.
In the Mountain Brook System, strategic planning considerations and resulting

performance standards are not made explicit in developing the O & M budget. There is no
formal process for tracking performance standards and responses to any failures. O & M
personnel annually evaluate the performance of all maintenance and operations work in general
terms and make adjustments to improve performance and efficiency in the coming year. The
Directorate has a new tool for improving accountability, using an automated work order system.
Best practice guidelines call for the O & M program to obtain and use systematic
customer feedback to identify and implement program improvements. Customer feedback,
particularly from the schools, is a powerful tool for improving the performance and productivity
of O & M staff. Customers should be surveyed at least annually, using a written instrument, to
determine strengths and weaknesses of maintenance as well as custodial services, to solicit ideas
for improvements, and to identify major maintenance needs. In addition, satisfaction surveys
could be sent as a follow-up to all or a sample of maintenance work projects to obtain feedback
from those served. The System’s educational facilities should be effectively maintained and
provide an appropriate teaching and working environment that is conducive to student learning.
Mountain Brook Schools have formal customer feedback mechanisms for O & M
activities, through surveys of faculty, students, and parents. Overwhelmingly, assessments of
the school facilities are positive, generally well over 90 percent. The following analysis of
survey responses focuses on the percentage of respondents who indicated the highest level of
satisfaction, because combining all positive responses blurs out opportunities for improvement.
Only the most positive responses were recorded for comparative purposes across grade levels to
make differences apparent. In the 2009 survey of students, the 8th grade students were least
likely to say that the school building is clean and in good condition and there seemed to be some
issue with crowding at the junior high school when PARCA staff visited. In 2007, the lowest
percentage of affirmative answers (68.3 percent) came from high school students, perhaps
reflecting some of the construction activity present on the campus at that time. The junior high
school percentage was 85 percent that year, only one percent different than the 8th grade response
in 2009. Likewise, it is the 8th and 9th grades that have the lowest percentage of positive ratings
for the PE/Sports facilities in 2009, and appear in the parent’s survey as illustrated Chart 9. In
2007 and 2009 high school students had the lowest percentage of favorable responses to the
temperature being comfortable in the school (57.2 percent) and satisfaction with classroom space
(49.2 percent). Employees seem to have a higher opinion of the facilities. In 2009, 75 percent of
teachers surveyed by New South Research agreed very much with the statement that “The
facility needs of the system are being addressed through effective planning.” In 1995, only 22
percent of the teachers surveyed responded as favorably. In 2009, 78 percent agreed “very
15
much” to the statement that “The school is well-maintained in regard to grounds.” No specific
locations were identified, but favorable responses had grown steadily from 11 percent in 1995.
Chart 8
The school building is clean and in good
condition. (Students ‐ 2009)
3rd Grade 98
4th Grade 94
5th Grade 95
6th Grade 95
7th Grade 93
8th Grade 84
9th Grade 90
High School 86.5
0 10 20 30 40 50 60 70 80 90 100
Percent Responded "Yes"
Satisfaction with P.E./Sports facilities
( Students 2009)
7th Grade 55
8th Grade 47
9th Grade 45
High School 50.2
0 10 20 30 40 50 60 70 80 90 100
Percent Responded "Excellent"
16
The opinion of parents regarding the issue of maintenance is more mixed, depending
again on the campus being considered. Chart 9 illustrates the differences among parents with
regard to their assessment of the facilities:
Chart 9
The school facilities are well‐maintained.
(Parents ‐ 2009)
Cherokee Bend 88.8
Junior High 40.9
High School 54.1
0 10 20 30 40 50 60 70 80 90 100
Percent Responded "Agree very much"
Organizational Structure and Staffing
According to best practice guidelines, the organization for carrying out O & M activities
should be described in a published organizational chart. The organization should provide
appropriate supervision of maintenance and operations staff, and each position should have
specific levels of authority and responsibility. Supervisory ratios should be based on
appropriate standards or benchmarks. O & M management should regularly review the
organizational structure and staffing levels and make adjustments as required. Staffing levels
also should be evaluated on the basis of applicable comparisons and/or benchmarks such as
expenditures and staffing in other large school systems. The findings of such organizational
reviews should be provided to school Board members and the public. This could be done as part
of the process of establishing facilities standards, as recommended earlier. Job descriptions
should exist, be reviewed and updated periodically, and be readily available. Procedures should
be established for attracting qualified applicants. Maintenance and custodial standards should
incorporate new technology and procedures, and O & M personnel should be trained
periodically on them. The system should participate in state and national organizations and
subscribe to publications, to remain current with maintenance trends.
17
In the Mountain Brook City Schools, O & M activities are described in an organizational
chart that provides for appropriate levels of supervision and responsibility. It is reported that
staffing levels are compared with other systems. However, our findings showing the high
ranking of Mountain Brook in O & M spending compared to other nearby school systems, should
prompt O & M management to undertake a careful review. The results may show that other
systems simply have lower standards for O & M, or cannot meet their standards; but if there are
more productive ways to staff and spend in this area, and then they should be explored so that
resources can be applied in the areas of greatest need.
Professional development and training programs are provided annually for appropriate
trades personnel, support and supervisory personnel, and administrators. The state requires that
some kinds of personnel earn continuing education units (CEUs), and in other cases there are
local requirements for CEUs. Professional development and training are among the most
important aspects of the apprenticeship program.
Facilities reports that staff have obtained the appropriate certifications and ensures that
equipment purchased in newly constructed facilities correspond to the certifications and training
currently available on staff for maintaining the new equipment. In the long term, this practice
should enable Mountain Brook Schools to drive down maintenance costs per square foot, which
should be established as a key measure for O & M performance.
Resource Allocation and Utilization
According to best practice guidelines, the O & M budget should address long-term goals
and current maintenance issues in order to avoid high repair or replacement costs in future
years. Funds should be allocated to address deferred maintenance needs, remedy deficiencies
identified by the fire marshal and other safety reports, and take care of unforeseen needs. There
should be analysis of planned versus actual expenditures. The budget should be based on
appropriate professional standards and experience with similar projects in the past, and it
should not use reserve funds. Purchasing practices should be cost-effective; analysis should
include the operating cost of equipment purchases, and consideration of the cost of repair versus
new purchases. O & M personnel should have the tools necessary to accomplished assigned
tasks. There should be a procedure for staff to buy parts and other items not stocked on
maintenance vehicles. There should be a preventive maintenance program to reduce cost and
increase useful life of facilities and equipment. There should be a process for disposal of surplus
furniture and equipment. O & M management should periodically evaluate existing services to
consider alternatives. Outside contractors should be considered in time sensitive situations, but
should be evaluated to verify effectiveness and cost savings.
Best practice guidelines call for O & M management to identify energy efficiency
benchmarks and implement actions to increase cost-efficiency. The system should have a
written energy management plan, regularly monitor energy management controls, and develop
improvements in facilities where energy management problems exist. Mountain Brook should
prepare a written energy plan to lower utility costs as new facilities come online and technology
needs increase. Some work on this is currently under way and may provide the basis for future
savings.
18
Information Management
Best practice guidelines require a work-order tracking system that controls inventory,
records costs to work orders, automatically re-orders supplies when depleted, and charges work-
order expenses to the appropriate entity. Information produced by the work-order system on job
and employee performance is analyzed to improve results. O & M personnel should place
highest priority on responding to health and safety issues. Maintenance needs should be
prioritized according to guidelines, insuring equity among schools, and completed accordingly.
There should be a procedure for determining when emergency maintenance is necessary.
The Mountain Brook System has a work-order tracking system capable of increasing
management capability along the lines recommended by best practice guidelines. Currently,
costs are not charged to customers on routine work. However, the department has begun to do so
when special orders occur; for example, recently one school wanted a particular counter top that
was more expensive than the standard counter tops. Work order reports from the tracking system
are routinely produced and analyzed to improve performance. However, information such as
actual work hours versus hours scheduled, travel time, and total hours required to complete jobs,
are now analyzed only informally. Integrating the work order system and the new time and
attendance system may allow this type of analysis. O & M management places high priority on
responding to life, health, and safety issues. Allocations are included in the budget for the
correction of deficiencies identified in facilities that could involve the safety of students or staff.
Health and Safety
Best practice guidelines call for the system to have written health and safety standards.
The system should have a written plan for indoor air quality that requires monitoring as
appropriate and includes corrective action plans for indoor air quality problems. The system
should participate in state and federal voluntary efforts regarding facility health and safety
conditions and document resulting cost savings and/or avoidance. Maintenance staff should
receive training regarding building codes and other applicable state and local requirements.
In the Mountain Brook System, health and safety standards currently exist for cafeterias
only. Safety and health evaluations are made and documented for the condition of buildings and
of each school. The safety officer inspects all buildings and playground equipment annually.
Due to a lack of resources, the current practice is to respond to complaints and remedy any
problem discovered in that way. The department’s response procedures comply with all relevant
federal health and safety requirements, even though the System is exempt from them. O & M
management has procedures in place to ensure that required permits are obtained prior to the
start of a project. Inspections by the City of Mountain Brook are requested and undergone, even
though an Alabama Attorney General’s Opinion states they are not required for school systems.
Maintenance staff receives training regarding building codes and other applicable state and local
requirements.
19
Feedback from Principals
In this case, the primary customers include the schools. We interviewed a cross-section of the
System’s school principals to solicit comments concerning O & M activities. The following
paragraphs summarize the comments of principals on O & M activities.
Positive responses relating to O & M services included the sense that the staff does good
work, and that maintenance personnel in specific crafts are very skilled in their trades. There
seemed to be some confusion regarding expectations of service from custodial versus
maintenance staff. Further clarification of roles and distinctions between the services each set of
staff should perform may be appropriate.
Interviewees mentioned that there may have been some recent increases in length of
response times for maintenance and repairs, and that the work sometimes takes longer than
expected. The implementation of the new work order tracking system should provide a means
to establish performance baselines with respect to response time and recurrence of problems at
certain locations. This information should be compiled for analysis and trends reported to the
superintendent and executive staff for consideration in planning for replacements and
renovations.
Positive responses from school principals relating to custodial services included the sense
that the staff does good work considering limited resources and has shown great improvement
over recent years. Principals commented that custodial staff seem well trained and are kept well
stocked with needed supplies.
O & M operations in the Mountain Brook Schools are clearly well-managed and provide
services that meet customer needs. Management understands the concepts involved in the best
practices reviewed and either has implemented or is attempting to implement a large percentage
of them. The highest-priority areas for improvement appear to be (1) developing performance
standards for O & M, and then relating them to resource allocation and continual improvement;
(2) relatively higher costs; and (3) the perceived need to improve facility maintenance or
appearance at the junior high school.
Specifically, we suggest the following:
Address O & M standards more clearly in the system-wide strategic plan as outlined in
Action Plan for Food Services/Custodians 2009-10 (item 3, related to Goal 9 in the
Strategic Plan).
Complete the development of mission statements, specific goals and measurable

objectives for operation and maintenance of facilities. Translate these into operating
procedures and performance standards for O & M services and use them in budget
20
development and in accountability measurements using the work order system. Make
these connections transparent and available to the public.
Once developed, make the procedures and standards for operation and maintenance of
facilities widely available within the System and to the public.
Develop written performance standards for staff that are consistent with the facility
standards, and communicate them to employees and customers.
Use the new work order tracking system to establish performance baselines for response
times and recurrence of problems at certain locations. Report trends regularly to the
superintendent and executive staff for consideration in planning for replacements and
renovations.
Continue to obtain and use systematic customer feedback to identify, prioritize, and
implement program improvements in specific areas as indicated by the feedback.
Develop a systematic process for communicating gaps in performance to meet

departmental and staff performance standards and track responses to those meeting those
standards.
Use data from the work order tracking system to improve response times and increase
efficiency.
Review the program’s cost, staffing, and results in comparison with other school systems,
and make adjustments as indicated. Focus in this review on methods other school
systems use to reduce costs related to energy consumption and other objects of expense
using peers as potential benchmarks for costs. An assessment of comparable quality
should be included in establishing benchmarks.
Develop and implement a written energy management plan that identifies energy
efficiency benchmarks and involves actions to increase cost-efficiency.
Provide online access to plans and performance standards so that customers can see what
level of service to expect.
The System should consider establishing clear standards related to strengthening “not to
exceed” cost provisions in new construction as outlined in the best practices.
The System should consider developing and routinely updating written guidelines for
maintenance and custodial standards to ensure that include current technology.
The System should consider developing written health and safety guidelines for facilities.
21
Food Services
Summary of Findings for Food Services
• 2008 Expenditures: $503 per student, 96% of the four-system average

• 2009 Staffing: 6.93 FTEs per 1,000 students, 72% of the four-system average
• Best-Practice Assessment: System follows 13 of 14 applicable best practices
The Food Service function includes activities concerned with providing food to students
and staff in the school system. These include operating costs associated with preparing,
delivering and serving meals, as well as the acquisition of food-service equipment and other
related items.
In the Food Service area, Mountain Brook compares favorably with other Over the
Mountain systems on costs. The System spent $503 per student on Food Service in 2008, which
was $68 below, and only 88% as much as the four-system average. Mountain Brook ranked
third among the four Over the Mountain systems in cost, surpassed again by Vestavia Hills.
Chart 10
Lunchroom Cost per Student (2008)
$800
$700
$600
$500
$400
$670
$300 $604
$571
$503
$200 $394
$100
$0
Mountain
Average
22
Table 4
Analysis of Food Service Costs (FY 2008)*
System Personnel Other Purchased Services Materials & Supplies** Food
Homewood $340 $8 $256 $253
Hoover $383 $3 $243 $231
Mountain Brook $239 $8 $222 $213
Vestavia Hills $242 $2 $144 $129
Over the Mountain Average $321 $4 $219 $208
*Excluding capital & equipment
** Includes Food
PARCA also looked within the Food Service area at expenditures per student for four
major objects of expenditure – personal services (salaries), employee benefits, purchased
services, and materials and supplies (food and other). Table 4 summarizes the results of the
spending comparison by object of expenditure. In the Food Service area, Mountain Brook spent
$239 per student on Personal Services, but the real difference in costs can be found in Materials
& Supplies, and specifically Food. The average for the four Over the Mountain systems was
$208 per student for food service, which was only $5 less than Mountain Brook. The range on
this particular cost is one of the widest, which may vary according to quality and menu options.
Chart 11
Number of Food Service Staff per 1,000 Students (2009)
14.00
12.00
10.00
8.00
6.00 11.77
9.45 9.57
4.00
6.93 6.96
2.00
‐
Mountain
Average
23
Mountain Brook had 6.9 Food Service employees per 1,000 students in 2008, which has
2.6 employees per 1,000 students under the Over the Mountain systems average. Mountain
Brook ranked 3rd among the Over the Mountain systems on staffing levels. The Food Service
comparisons are highlighted in Chart 11.
Best Practices in Functional areas
• Planning, organization and staffing (7 best practices)

• Management (4 best practices)
• Performance and accountability (2 best practices)
The responses indicate that Food Services is implementing or has fully implemented 12
of the 13 applicable best practices reviewed. Mountain Brook Schools operates a very different
Food Services operation, which functions more like a true enterprise than a typical school lunch
program. No federal funds are involved in providing school lunches in Mountain Brook, which
renders many of the best practices related to the functioning of that program irrelevant.
As such, Mountain Brook’s performance standards are much closer to a private business’
profit/loss criterion than school lunch benchmarking. Operating successfully requires meeting
customer demand.
Mountain Brook School’s Mission Statement
The mission of the Child Nutrition Program is to serve students a nutritious lunch in a
timely manner and in a safe environment. Helping students to eat a healthy lunch as part of a
healthy lifestyle is an enormous task and one we take seriously.
Planning, Organization, and Staffing
Best practice guidelines call for a food service plan with mission, vision, goals, and
objectives that are broadly approved and consistent with the system’s overall strategic plan. The
system should have a budget based on its plan that considers space, equipment, and automation
needs. Food Services organizational chart should accurately reflect the operation of the food
service program, provide appropriate span of control, and minimize administrative layers. The
food service program should have sufficient authority to fulfill its responsibilities, and Food
Services management should have developed organizational relationships to allow and promote
success in the food service program. Food Services staffing levels should be appropriate in
terms of the number of meals served, serving periods, and student participation rates. Food
Services should provide periodic training on the essential functions of the program (food safety,
portion control, production control, special diets, inventory, meal count procedures, receiving
and storage of food and supplies, emergency procedures, and customer service). Training
should include needs of new employees and develop managers through such methods as
internships.
24
In Mountain Brook, Food Services operates as an enterprise, where fund management is
handled in slightly different model than the normal school lunch program.
Examples of the integration of automation into Food Services operations are the current
implementation of an automated time and attendance system that ties into the System’s payroll
system and an automated payment system for students with PIN numbers and swipe cards. Food
Services personnel are required to adapt to market demands as student choice drives selection.
Management
Best practice guidelines call for a procedures manual for cafeteria managers that covers
essential responsibilities (cash control, receipt of goods, inventory procedures, production
record keeping, sanitation and food safety, employee safety, emergencies in case of injury, and
ordering of food and supplies), and in large operations for other key areas of responsibility.
In Mountain Brook, most of OPPAGA’s best practices are not relevant and were not
used. The system does not possess a warehouse and deliveries and food products are managed
much differently. USDA school lunch program regulations and donated foods are not used.
Performance and Accountability
According to best practices, program management periodically informs system

management of program performance using performance measures and financial information
and makes recommendations for action. The system seeks to optimize its procurement
opportunities. Food service management is actively involved in the procurement process and
assists in the development of product specifications that best match menus and supplier prices.
Large systems attempt to obtain bids by zone to maximize bidders and direct purchase product
from suppliers. Small systems evaluate the use of procurement coops in conjunction with other
school systems when financially advantageous.
Clear performance metrics have not been developed for evaluating performance.
Enterprise profit/loss measures could easily be fashioned for this purpose. Mountain Brook’s
participation in PACA provides the basis for efficient purchasing opportunities. The system’s
ability to avoid federal school lunch regulations offers many other opportunities for creative
culinary choices. Ultimately, the bottom line, and feedback from consumers can be used to
assess Food Services.
Student Feedback on Cafeteria Staff and Food
Students participate in surveys on the quality of food, the friendliness of cafeteria staff,
and their participation in purchasing food in the Mountain Brook School cafeterias. Their
opinions of the services and quality of products vary from location to location, or rather, by
grade. Answers to three distinct questions are captured in student surveys, reflecting the
frequency of use, perceived friendliness of staff, and quality of food
25
Charts 12 and 13
I buy lunch in the cafeteria... (2009)
3rd Grade 34
4th Grade 39
5th Grade 40
6th Grade 39
7th Grade 56
8th Grade 57
9th Grade 63
High School 48.2
0 10 20 30 40 50 60 70 80 90 100
Percent Responded "Every day"
The people who work in the cafeteria are friendly
and helpful. (2009)
3rd Grade 87
4th Grade 64
5th Grade 64
6th Grade 62
7th Grade 87
8th Grade 87
9th Grade 93
High School 82.2
0 10 20 30 40 50 60 70 80 90 100
26
The relatively lower percentage of third grade students may be the results of parents
preparing food for their children instead of relying on them to make choices. The general pattern
persists until junior high school, where there is a marked shift upward on the percent that
responded that they buy lunch in the cafeteria every day. The pattern shifts again, lower, in high
school.
Perceived friendliness of cafeteria staff is also a survey issue where consumers have an
opportunity to express their views. A significant decline in perceived friendliness in grades four
through six should be further investigated. A return to higher levels of affirmative responses in
junior high and high school appear to be more consistent with the third-grade pattern than with
the dip in between.
Students were also asked about the quality of food. Again, the most positive results for
each grade are displayed in Chart 14 below:
Chart 14
The cafeteria serves a good variety of nutritious
food. (2009)
3rd Grade 85
4th Grade 61
5th Grade 57
6th Grade 58
7th Grade 53
8th Grade 54
9th Grade 48
High School 56.2
0 10 20 30 40 50 60 70 80 90 100
27
The Food Service program of the Mountain Brook Schools operates at a cost per student
that is only 96% of the average for its Over the Mountain systems peers. Its expenditures are
below average both for personal services and for materials and supplies, indicating sound
management control of the program. It also employs a number of best practices for Food
Services, which undoubtedly contribute to the ability to manage costs while providing good
service. Customer feedback was generally positive about the quality of the program. All of the
indicators lead to the conclusion that this is a very high-performing program within the System.
Our review did lead to the following suggestions that could serve to increase performance
further:
Develop metrics to benchmark against in planning for improvement.
Periodically review input from students, parents, and staff to see if perceptions of
customer service, quality, and frequency of use show improvement.
Consider the use of purchasing cooperatives for expanding menu options at reasonable
prices.
28
STUDENT TRANSPORTATION SERVICES
Summary of Findings for Student Transportation Services
• 2008 Expenditures: $90 per student, third lowest of the four systems.
• 2009 Staffing: 0.5 FTEs per 1,000 students.
• Best-Practice Assessment: Not applicable
The Student Transportation function includes activities concerned with conveying

students to and from and between school facilities.
Chart 15
Transportation Cost per Student
(FY 2008)
$700
$659
$600
$500
$400
$359
$300
$200
$90 $98
$100
$64
$0
Homewood Hoover Mountain Brook Vestavia Hills Average
29
In the Student Transportation area, Mountain Brook spent $90 per student, which was
well below the Over the Mountain systems average. Mountain Brook compared well to the four
Over the Mountain systems and 99th among all 128 systems in this function. In part this reflects
the fact that Mountain Brook, like Homewood and Vestavia Hills, does not run regular bus
routes to home and school. Unlike Hoover, these systems use their buses for special events or
transportation between schools. Homewood has no buses of its own and contracts out
transportation needs.
The Mountain Brook Schools operates a small fleet of 7 buses for moving students from
school to school and to special events. Among the reasons for adopting this method of operation
is the fact that Mountain Brook schools tend to be community-based in an urban environment,
with a substantial number of students living inside a two-mile radius of the school they attend.
The state’s method of funding school transportation costs provides reimbursement only for
students living outside a 2-mile radius, except for special education students. Thus, Mountain
Brook’s transportation needs are somewhat unique and must be met for the most part with local
resources.
Transportation of students for extra-curricular activities (e.g., field trips, athletics, and
band) is coordinated by personnel under supervision of the maintenance supervisor. Individual
schools have regular routes between schools
We used no checklist of best practices for student transportation due to the limited scope
of the services provided. The major issues on which we focused were the cost of the service,
which is quite small.
Given that Mountain Brook, Vestavia Hills, and Homewood do not operate transportation
systems that bring students from home to school as Hoover does. The System’s transportation
expenditures are only slightly higher than the Over the Mountain average (excluding Hoover),
and are comparable to those reported by Birmingham, which is the only other large system that
operates similarly. We suggest that the contract manager should develop methods of receiving
systematic feedback on transportation services from the schools and parents, and that he or she
should respond to any legitimate issues raised.
30
GENERAL ADMINISTRATIVE SERVICES
Summary of Findings for General Administrative Services
• 2008 Expenditures: $503 per student, 116% of the four-systems average

• 2009 Staffing: 6.47 FTEs per 1,000 students, 192% of the four-systems average
• Best-Practice Assessment: System follows 227 of 237 best practices overall
The General Administrative Services function includes activities concerned with overall
direction and central management of the School System. These activities include the Board of
Education and Superintendent’s Office; financial, human resource, and data processing staffs;
and central services such as purchasing and warehousing.
Of the four areas studied, the General Administrative Services proved the most difficult
to analyze on an “apples-to-apples” basis, especially with regard to the deployment of support
for Educational Service Delivery. While all systems utilize the same accounting system, there
are in practice many variations in the treatment of administrative activities. Many school
systems in Alabama include certain kinds of instruction-related supervisory activities under the
heading of General Administrative Services, and we have removed those from the comparisons
to the extent possible within the framework of the statewide accounting system used by all
systems. School systems also differ in accounting for Board members and their expenses, and
we have adjusted the comparisons where necessary to standardize the treatment of school
Boards.
In the General Administrative Services area, Mountain Brook spent $503 per student on
General Administration in 2008. This was $72 above the Over the Mountain systems average.
Several caveats are in order in characterizing General Administrative Services, which

include several functionally distinct offices within the central administration, including
Information Technology, Personnel, Finance and the executive levels of Student Services,
Special Education, and Instruction. Other systems, organized differently, may show more of
these costs at the school level, like Hoover, with a more disbursed deployment of personnel,
while others, most notably Vestavia Hills, centralize even more costs such as information
technology that might be distributed to schools instead.
Ferreting out equivalent proportions for comparison provides little useful information
about the effectiveness of the organization. Whether the parts, distributed or concentrated, are
well coordinated, and abide by transparent, consistent and reliable policies and procedures is an
entirely different question, best addressed by consideration of their respective operational
31
practices. While Hoover and Vestavia are at opposite poles of these extremes, Mountain Brook
is situated in the middle, with a much closer similarity to Homewood.
At $503 per student, Mountain Brook is one of the nearest “neighbors” to the four-system
average cost. Vestavia Hills, which is typically a low-spending system relative to other
comparisons, stands out in the cost comparison because of how it has centralized certain costs.
Chart 16
Adminstrative Cost per Student
$800
$725
$700
$600
$536
$503
$500
$431
$400
$300
$236
$200
$100
$0
Mountain Totals
& Average
Oddly, the large expenditures of Vestavia Hills are not reflected in the comparisons of
staff per student ratios, hinting that the mix of expenditures is not quite the same as Mountain
Brook’s. These differences likely have more to do with the way each system recognizes and
codes certain charges than with operational differences.
Mountain Brook had almost 6.5 general administrative employees per 1,000 students in
2008, which was almost twice as much as the Over the Mountain systems average. The large
percentage variations must be viewed with caution because of the small numbers involved,
particularly because expenditures per student are much closer to the average than might be
implied by the differences in staffing ratios. Essentially, every system needs a core set of
administrators, regardless of size, and that tends to make smaller systems look more top-heavy.
32
Chart 17
Number Administrative Staff per 1,000 Students (2009)
7.00
6.47
6.00
5.00
4.52
4.00
3.54
3.37
3.00
2.00 1.69
1.00
‐
Mountain
Average
Best practice interviews were conducted and feedback from principals was sought in five
areas of General Administrative Services:
• Financial Management (55 best practices)

• Human Resource Management (51 best practices)
• Administrative and Instructional Technology (57 best practices)
• Board and Superintendent (41 best practices)
• Educational Service Delivery (31 best practices)
The results of PARCA’s review of these areas relative to their conformity to the OPPAGA list of
best practices are outlined below.
33
FINANCIAL MANAGEMENT
In conducting interviews with financial managers, we used a checklist of 53 best

practices. These best practices covered the following aspects of financial controls:
• General Financial Controls (17 best practices)

• Internal Controls (9 best practices)
• External and Internal Auditing (7 best practices)
• Cash Management (2 best practices)
• Capital Asset Management (8 best practices)
• Debt Management (3 best practices)
• Risk Management (4 best practices)
• Purchasing and Inventory Management (5 best practices)
The Finance Department is implementing or has fully implemented 53 of the 55 best

practices reviewed. Additionally, the Finance Department is conducting reconciliations of tax
revenues that should be a new best practice for systems in Alabama.
General Financial Controls
Best practice guidelines call for the finance department to have an approved
organizational structure with position descriptions that contain appropriate education and
experience requirements. There should be a strategic plan for financial activities with
measurable goals and objectives. There should be written procedures for critical accounting
processes and for confidential reporting of suspected improprieties, as well as written ethics
policies for finance staff. The financial accounting system should have integrated software
components to minimize manual processes. The financial staff should provide monthly and
annual financial reports that effectively summarize financial operations and condition for the
Board. Managers within the system should have regular access to budget-expenditure
comparisons for their areas of responsibility.
There is a written accounting manual in the Mountain Brook System. The assistant
finance director and local school supervisor works with school bookkeeper on daily basis. Every
month the school bookkeeper works with two staff in Payroll to reconcile accounts. A monthly
meeting is held to review all financial changes. Bookkeepers have a monthly checklist for
payroll and financials that is reported to the Finance Department. At the school level, the
bookkeepers’ direct supervisor is the principal. Teachers initiate requisitions for purchases,
bookkeepers review and approve. The System uses the McAleer software, and has integrated its
components to minimize manual processes. The system is available to administrators at school
sites.
According to best practice guidelines, financial services units should be staffed

appropriately to ensure effective delivery of services. Finance staff should be cross-trained for
critical accounting processes, and should receive appropriate training and professional
34
development. School-level accounting personnel should be trained appropriately. The financial
staff should analyze the cost savings from improvements in providing financial services, the
impact of major financial proposals, and trends in major expenditure categories. Compliance
with fund-source restrictions should be enforced.
The Alabama Association of School Budget Officers (AASBO) has partnered with UK to
establish certification programs. The AASBO provides three certification programs: CFO,
payroll, and local school bookkeeper. Two staff members are typically sent. Most recently a
high school bookkeeper and assistant finance director attended training.
Internal Controls
Best practice guidelines call for effective controls over receipting processes to ensure
timely depositing and recording of collections to the correct accounting codes in compliance
with applicable laws, rules, and policies. The system should have effective controls over payroll
processes to ensure appropriate and timely reporting and remitting of federal payroll taxes,
other payroll deductions such as health insurance premiums, and payroll and attendance
information to employees, legal compliance, and proper charging of salary costs to the correct
accounting codes. The system should have effective controls over the disbursing processes to
ensure that payments are made for authorized purposes, have sufficient budget authority, funds
are available, goods and services were received, vendor invoices/bills are present, and
disbursements are charged to the proper accounting codes. Internal control weaknesses should
be identified through external and internal audit reports, risk assessments, grantor monitoring
reports, and such other sources as communications from employees and the public.
Management should assign responsibility for resolving internal control problems, and check on
progress periodically.
In the Mountain Brook System, a system of internal controls is maintained through

segregation of duties, where receipt logbooks, receipting of checks, deposits, data entry, and
review are divided among different individuals. Calendars are established for monthly payroll,
corrections, reconciliations, reviews by staff, corrections made and approved by appropriate staff
and entered by a superior. Audit reports have been clean. In the event of any irregularities,
procedures require that copies are made and kept in file for backup if needed later for audits.
Best practice guidelines call for budgets to be formed and adopted pursuant to applicable
requirements for form, substance, and timeliness. System staff should use appropriate revenue-
estimating practices when developing estimated budget sources for appropriations, including
prior year comparisons and enrollment projections. The budget planning process and timeline
should be clearly communicated. School principals should include community input when
developing school budgets. The system should have an established budget planning process to
link strategic plan objectives to the development of the budget. The strategic plan should include
a provision for maintaining adequate levels of unreserved fund balance. The system should have
appropriate procedures for reviewing, evaluating the financial impact of, and approving budget
amendments.
35
In the Mountain Brook System, budgets are formed according to State Department of
Education (SDE) regulations and meet required deadlines. The financial staff does its own
forecasts, rather than relying on SDE recommendations. Budget amendments are done on a
regular and timely basis.
Editor’s Note: The CFO independently reconciles receipt of property tax revenues by
calculating anticipated tax revenues using a compilation of real estate values and property tax
rates. This practice should be added to the catalog of best practices in Alabama school systems.
External and Internal Auditing
According to best practice guidelines, audit reports should be completed in accordance

with standards of the Governmental Accounting Standards Board (GASB). The system should
respond to audit comments in a timely and appropriate manner. The internal audit function
should be organizationally independent, reporting to the Board or to a Board-designated
internal audit committee. The internal audit function should perform an annual risk assessment,
which should guide an annual internal audit work plan that is approved by the Board. The
internal audit function should have sufficient resources to provide reasonable audit coverage on
a periodic basis. Internal audits should include system responses, corrective action plans, and
periodic follow-up of findings noted in previous reports. Internal audit reports should go to the
external auditor for consideration in the completion of the system’s financial audit. Annual
school internal accounts financial audits should be timely completed and presented to the Board.
The Mountain Brook System performs periodic audits, during the year, on a random
basis. Due to the size of the system, this is currently performed by finance staff. There is no
internal auditor, and no internal audit plan, based on a risk analysis, is approved by the Board.
Cash Management
Best practices call for written policies and procedures for cash management. The system
should maintain its cash deposits in qualified public depositories, deposit and invest cash
collections in a timely manner, and perform timely bank reconciliations with staff that cannot
change accounting records. The system should have cash forecasting processes that ensure
adequate liquidity throughout the year, and evaluate banking relationships to ensure that terms
and fee schedules are appropriate. The Board should receive periodic reports on investment
activities. The system should have written policies and procedures for investments that provide
guidance for maximizing returns while ensuring the safety and liquidity of investments.
Investments should be monitored.
The Mountain Brook System has procedures for cash management, but they are not
written. Banks are chosen by request for proposal (RFP) every three to five years. The
department monitors investment earnings to ensure accuracy of amounts collected, using the
same process used for bank contracts.
36
Capital Asset Management
Best practices call for finance staff to be knowledgeable about capital asset financial
reporting requirements, and for procedures that ensure adequate and timely reporting within the
system. The system should have effective procedures to ensure that capital outlay purchases are
appropriately capitalized. The system should reconcile capital asset expenditures with additions
to capital assets. The system should have procedures to ensure that appropriate asset values for
completed construction projects are timely transferred to detailed subsidiary records for capital
assets. Also, the system should maintain detailed subsidiary records of capital assets and use
physical safeguards and tag capital assets. The system should inventory capital assets annually
and follow up on missing property items. The system should appropriately account for capital
assets acquired with restricted source funds. The system should have established procedures for
disposing of surplus property. The department should prepare separate capital projects budgets.
The system should have effective procedures for management of assets and periodically update
them.
In the Mountain Brook System, capital asset management is automated and audited by an
outside firm for compliance with generally accepted accounting principles. The firm also
conducts an inventory to ensure that assets are properly accounted for in the system. The
department follows SDE requirements in capitalizing any asset with a value of $5,000 or more.
The department has implements new updates to the software as required.
Debt Management
Best practice guidelines call for the department to track debt service requirements and
ensure timely payment. The system should have personnel who are knowledgeable about debt
service financial reporting requirements, such as those of the Securities and Exchange
Commission; it should have procedures to ensure adequate and timely reporting. The system
should comply with bond covenants. The system should evaluate debt capacity prior to issuing
debt. The system should evaluate financing alternatives when acquiring major capital assets.
37
Chart 18
Debt Service Cost per Student (FY 2008)*
$1,400
$1,286
$1,200
$1,000 $966
$857
$800
$600
$472
$400
$200 $178
$0
Mountain
* Homewood's amount excludes a one‐time principal payment of $4.5 million in FY 2008.
Average
The Mountain Brook System follows best practices in this area. The CFO is
knowledgeable and responsible for all reporting related to debt service. The system complies
with bond covenants. Audits are mailed to appropriate firms to update information. Staff attend
professional development seminars and training to stay abreast of changes in the law pertaining
to debt management and related issues.
Debt service represents a significant investment in the system’s infrastructure. It is worth

noting that cost of debt service may crowd out expenditures for other purposes and must be
managed carefully.
Risk Management
According to best practice guidelines, the system should have policies that require clear
and complete financial contract terms for all insurance contracts. Insurance deductibles, co-
payments, and types of coverage should be analyzed. The system should periodically compare
costs and risk analysis with peer systems. The system should have written risk management
policies and procedures and periodically update them, to identify various risks and provide for a
comprehensive approach to reducing the impact of losses. The system should have adequate
insurance coverage including liability, property, casualty, umbrella, employee and public official
38
bonds. System staff should analyze alternatives for insurance coverage such as self-insurance
and other current industry trends. Staff should report to the Board comparisons with local
industry, other governmental entities, and comparable school systems.
The Mountain Brook System has policies for insurance with HRH Insurance in addition
to ARMS. The Board follows the Alabama State Department of Education policies with regard
to risk management. The System has adequate insurance coverage. Staff periodically reviews
coverage and looks at state and industry standards to maintain the best possible coverage at
minimum cost.
Purchasing
Best practice guidelines call for the system to evaluate purchasing practices periodically
to maximize the use of human resources assigned to that area. Purchase cards should be used
for small dollar purchases, and effective quotation procedures should be used for purchases
above this level but below the competitive bid limit. Competitive bidding processes should be
used for all purchases above competitive bidding thresholds according to the state bid law. State
contract bids, bids of other school systems, and other innovative purchasing processes should be
considered where appropriate. The purchasing function should be organizationally separate
from system departments that requisition goods and services.
The Mountain Brook System was the first system in the state to use purchasing cards.
Three quotes are required and a log book for bids is maintained if purchases are not on the state
bid list. Each secretary initiates requisitions for administrators and accounting processes
purchases. Finance is constantly looking for more efficient procedures.
Inventory Management
According to best practice guidelines, the system should monitor inventory turnover to
ensure that it does not have significant balances of outdated inventory items. Controls over
inventory processes should include effective receipt and issue procedures. Warehouse or
inventory storage areas should be reasonably safeguarded to prevent unauthorized access and
protect inventory items from physical deterioration. The system should conduct annual physical
counts of inventories using cost-effective methods. The cost of maintaining inventories should be
evaluated periodically, allocating inventory costs to the per-unit cost of inventory items for
comparison with other warehousing alternatives such as next-day or rapid response inventory
services provided by vendors. The system should evaluate warehousing services to ensure
effectiveness and user satisfaction, including timeliness and accuracy of delivery, based on
requests; inventory turnover rates; and use of effective reorder points for stock replenishment.
Mountain Brook Schools operates according to a checklist for adding and removing
inventory, which requires approval signatures. An outside firm provides a valuation advisory
annually for physical counts of inventory. The warehouse is actually located within the system
headquarters, making delivery efficient.
39
System’s school principals to solicit comments related to cost control services and activities.
The following paragraphs summarize the comments of principals.
Principals seemed satisfied with the efficiency of Finance, and felt at ease with the
manner in which necessary accounts were maintained and managed. Eighty-five percent of
teachers surveyed by New South Research agreed very much with the statement that “The school
system manages its financial resources responsibly.” And eighty-seven percent agreed strongly
with the statement that “I feel as if my payroll issues are handled in a timely manner.” Both of
these indicators suggest that Finance customers are satisfied with the work being done.
Interview responses indicate that the Mountain Brook System is well-managed

financially, in that financial managers understand the concepts involved in the best practices
reviewed and comply with a substantial portion of the recommendations included in the best-
practice checklists. Financial management should be addressed directly in the System’s strategic
plan, with attention paid to developing goals and objectives in the areas covered by best practice
guidelines. As a part of this process, the System should focus on achieving best-practice
standards not currently adopted in the internal audit and risk management areas. Specifically, the
responses to best-practice guidelines suggest attention to the following areas:
Financial management goals and objectives in the system’s strategic plan should include
specific, measurable statements about performance.
The financial management staff should be involved in linking strategic plan goals and
objectives to the budget.
Staffing of financial management activities should be reviewed, including comparisons

with other well-managed systems, to ensure that the organizational capacity exists to
manage the system’s funds according to best-practice standards.
The strategic plan should contain specific, observable benchmarks and targets for
improvements in efficiency and accuracy in financial operations.
The Board should employ an internal auditor, and approve an internal audit plan, based
on a risk analysis. The Board should ensure that the internal audit function is adequately
resourced and established with sufficient independence, and develop a process for
authorizing and reporting internal audits. The same individual should also be charged
with periodically auditing performance data to assure accuracy.
The System should have written risk management policies and conduct an annual risk
assessment.
40
HUMAN RESOURCE MANAGEMENT
In conducting interviews for the human resource management function, we used a

checklist of 51 best practices. Based on the responses given, the Mountain Brook System is
implementing or has fully implemented 47 of the 51 best practices reviewed. Items included:
Position Descriptions and Qualifications
According to best practice guidelines, the system should be able to demonstrate that it
verifies the qualifications of all of its instructional employees, and that all instructional
employees are qualified for the positions that they hold. The system should complete at least
preliminary background checks of all new employees prior to placing the employee in a position
that involves contact with students. It should conduct employment procedures in a manner that
assures equal opportunity regardless of age, race, color, religion, sex, and national origin. The
system should maintain up-to-date, clear, concise, and readily accessible position descriptions
that accurately identify the duties of each position and the education, experience, knowledge,
skills, and competency levels required for each class of positions, and for each system-level
administrative position.
The Mountain Brook System, in conjunction with the State Department of Education,
verifies the qualifications of instructional personnel, ensures that they are qualified for the
positions they hold, and conducts background checks on all new employees. Personnel Services
has begun screening applicants so that hiring managers can review applicants more efficiently.
By Board policy, the System operates its employment procedures in a manner that ensures equal
opportunity. Position descriptions are maintained in accordance with guidelines and procedures
of the State Department of Education.
Recruiting Practices
Best practice guidelines call for recruiting practices that generate a sufficient number of
qualified applicants to fill vacant positions in a timely manner. Job vacancy announcements
should be clear and readily accessible to potential employees. Out-of-state recruiting trips
should be justified by measurable results over time. The system should use a variety of methods,
including the Internet, to increase the accessibility of information on job vacancies, the ease with
which potential applicants can submit applications, and the efficiency with which applications
can be processed and shared within the system. In those areas in which the system experiences a
shortage of qualified applicants, the system should develop and implement short- and/or long-
term strategies to remedy the situation. If the system is not generating enough qualified recruits
to fill its vacancies, then the system has compared its entry-level salaries and other recruitment
factors with neighboring or competing systems to determine what steps are necessary to better
compete for qualified applicants.
The Mountain Brook System advertises positions in local newspapers, and on its web
site. It does not go out of state to recruit, though the market for math and special education
41
teachers is tight, the system has been able to locate and hire qualified applicants. The system has
developed and used other recruiting practices, such as job fairs (seven each year), the website,
and Teach in Alabama’s website. At present, Personnel has been able to generate enough
qualified recruits to fill vacancies.
The Personnel Department provided this description of its operations related to recruiting:
“The reputation of the Mountain Brook School System as a desirable place to work is a
primary factor in recruiting. In most years 75% -85% of all new hires come from other
local and in-state school systems. The fact that Mountain Brook is known throughout the
state as the highest achieving district in Alabama leads a number of applicants to apply.
The 15% -20% or so of new hires employed from out-of-state who move to the area have
heard from friends or relatives that the Mountain Brook district provides excellent
working conditions and thus decide to apply there.
All vacancies are posted on the system web site and on the Teach in Alabama website.
Positions in critical areas that do not attract as many applicants (e.g. special education,
certain foreign languages, math, and support staff) are also advertised in the major
metropolitan newspaper, if necessary. Even though the system usually hires a limited
number of recent college graduates, the Director of Personnel, along with local school
administrators and teachers, attend college job fairs throughout the state so that
outstanding graduates can be considered for the system. The school system does not have
a need to recruit out of state because, by attending the major university job fairs, the
administrators are able to meet many applicants from around the United States. The
school system is also located near a major metropolitan area, with major industry
opportunities and a major medical facility; therefore, many people move to area from out
of state, due to the transfer of a spouse's job, and thus, seek a job in Mountain Brook
Schools.
The Mountain Brook School System recruiting practices generate a sufficient number of
qualified applicants for all vacant positions and they are filled in a timely manner. The
job vacancy announcements are clear and accessible on-line. Potential applicants can
submit their applications efficiently on-line, by fax or by mail. The school system has not
had any difficulty generating qualified recruits in any area. There are abundant applicants
for all elementary jobs, the secondary areas of physical education, English and history
and in all support areas. There are sufficient applicants for science, math, special
education and foreign language, but since these are more specialty areas, a special effort
is made to recruit for those positions through personal contacts and university job fairs.
The Personnel Department assists all new hires with the certification process. If an
applicant is hired from out of state, the department assists with the costs of taking the
required Alabama Prospective Teacher Testing Program Basic Skills test and the
appropriate PRAXIS test. The Director of Personnel also meets individually with the
teachers who are under the Alternate Certification route and their principals and a Highly
Qualified Plan is developed for the current school year.
42
The Mountain Brook System's employee population closely reflects the population of the
area. Working conditions are monitored over time with surveys of employees. New South
Research surveys of employees consistently show that employees are satisfied with their
work environment and have improving levels of trust, system level of support and
opportunities for staff development. The system maintains a stable work force, as
evidenced by a recent employment incentive program where there were over 96 people
who were eligible for retirement, but only 18 people took advantage of it. The system
maintains historical data on turnover rates for major classes of employees. School
administrators conduct exit interviews with all employees who are retiring or resigning
from their position. The system has an extensive plan for monitoring retirements and
resignations to use as an indicator for recruitment needs. A "Letter of Intent" is sent out
to all employees every January and returned to the central office by the end of February.
The principals from each school meet with the Superintendent and then with the
Superintendent and Director of Personnel to plan for vacancies for the following year.
The members of the Board of Education are kept appraised of all vacancies that will need
to be filled for the following .school year.
The Mountain Brook application does not have indicators showing age, race, color,
religion, sex or national origin, as required by law. In order to recruit for diversity, the
Director of Personnel, administrators and teachers actively recruit on campuses of
universities where the student populations are minorities or diverse. One of the goals for
Mountain Brook Schools is to provide a climate that recognizes diversity and encourages
respect for all persons. We actively recruit, hire and retain the most effective personnel,
regardless of race, color or creed.”
Employee Diversity, Working Environment, and Workforce Stability
Best practice guidelines call for the System to demonstrate that its employees generally
reflect the population of the system, or, if certain minorities are underrepresented, to implement
a long-term plan to remedy that situation. The system should work to maintain a reasonably
stable work force and a satisfying work environment by addressing factors that contribute to
increased turnover or low employee morale; climate surveys, exit interviews, and other
appropriate methods should be used in this effort. At a minimum, the system should conduct
climate surveys that measure employee satisfaction on such factors as work environment, quality
of supervision, safety, system-wide support, and opportunities for professional development; and
the system should conduct exit interviews with employees who terminate employment, and
compile the results of these interviews. The system should maintain historical data on turnover
rates for major classes of employees, or use turnover data from peer systems, and monitor this
data to identify unusual variations in the turnover rate. Data related to potential retirements
should be monitored as an indicator of recruitment needs. The administration and Board should
stay informed of these evaluations of the working environment and remedy factors that adversely
affect the working environment.
43
The Personnel Department provided this description of its operations related to employee
diversity, working environment, and workforce stability:
“The Mountain Brook System's employee population closely reflects the population of
the area. Working conditions are monitored over time with surveys of employees. New
South Research surveys of employees consistently show that employees are satisfied with
their work environment and have improving levels of trust, system level of support and
opportunities for staff development. The system maintains a stable work force, as
evidenced by a recent employment incentive program where there were over 96 people
who were eligible for retirement, but only 18 people took advantage of it. The system
maintains historical data on turnover rates for major classes of employees. The school
administrators conduct exit interviews with all employees who are retiring or resigning
from their position. The system has an extensive plan for monitoring retirements and
resignations to use as an indicator for recruitment needs. A "Letter of Intent" is sent out
to all employees every January and returned to the central office by the end of February.
The principals from each school meet with the Superintendent and then with the
Superintendent and Director of Personnel to plan for vacancies for the following year.
The members of the Board of Education are kept appraised of all vacancies that will need
to be filled for the following school year.
The Mountain Brook application does not have indicators showing age, race, color,
religion, sex or national origin, as required by law. In order to recruit for diversity, the
Director of Personnel, administrators and teachers actively recruit on campuses of
universities where the student populations are minorities or diverse. One of the goals for
Mountain Brook Schools is to provide a climate that recognizes diversity and encourages
respect for all persons. We actively recruit, hire and retain the most effective personnel,
regardless of race, color or creed.”
Communications with Employees
Best practice guidelines call for the system to maintain clear and effective channels of
communication with its employees, including a useful employee handbook, information on
system personnel policies, a newsletter, and alerts on changes in policy. The system should
conduct orientation programs for all new employees, with information on system procedures,
performance expectations and evaluations, training and career opportunities, and personnel
policies regarding such issues as absences, leave approval and tardiness. There should be
opportunities for employee feedback on system policies and practices that affect their areas of
work or expertise, including employee membership on policy committees, and/or the solicitation
of employee input on system policies and programs.
The Mountain Brook System has an employee handbook, a quarterly newsletter, and uses
memoranda to communicate with employees on new or changed policies. Teacher handbooks
are on the website and teachers go through an extensive pre-employment orientation lasting one
week. There are several committees, including the Sick Bank, Instructional Committees,
44
Professional Learning Communities, and the Lead 2010 Program, as well as a number of
educational opportunities provided through the system.
In addition to the teacher orientation, there is new employee orientation an individual

appointments are available with HR and payroll.
The Personnel Department provided this description of its operations related to Communications
with Employees:
“The Mountain Brook School System maintains clear and effective channels of
communication with its employees by a variety of methods. The most frequent method of
communication is by email or memorandum to communicate important announcements,
or new or changed policies. The system also uses Moodle and Blogging to communicate
with employees. The central office is currently developing an Employee Handbook for
Personnel and Payroll Procedures for all new employees and maintains an updated
website for all employees to easily access. Teacher handbooks and pertinent procedures
and information are located on each individual school's webpage. Mountain Brook
Schools maintains a school system section in the quarterly local publication, the
Mountain Brook Reporter.
New teachers go through extensive pre-employment orientation for 4-5 days each
summer. New employees are provided with information on pertinent policies and
procedures, such as Sexual Harassment, Confidentiality and Drug Awareness Training.
During this orientation, personnel policies and procedures for absences, leave approval
and tardiness are reviewed and payroll reviews procedures for payroll deductions,
insurance and benefits are explained. All teachers participate in local faculty meetings
that meet on a regular basis and in nine days of professional development throughout the
year. There are many system wide committees providing educational opportunities, such
as, but not limited to, the Sick Bank, Lead 2010 Program, Instructional Textbook
Adoption, Professional Learning Communities, Performance and Hendrix Award and the
Calendar Committee. All teachers are encouraged to participate and provide feedback on
policies and practices that affect their areas of work or expertise. In addition, all teachers
are encouraged to make individual appointments if they have specific and/or personal
questions for the personnel or payroll departments.”
Professional Development, Mentoring, and Induction Programs
According to best practice guidelines, the system should provide a comprehensive staff
development program to improve student achievement and to achieve and maintain high levels of
productivity and employee performance among instructional, non-instructional, and
administrative employees. The program should meet legal requirements and maintain training
records on employees. There should be a needs assessment for professional development at least
every other year, a formal staff development plan for the system, individual professional
development plans, and systematic employee feedback. Individual departments should be aware
of their training responsibilities and have access to budgeted funds in order to meet those
responsibilities. The system should have mentoring programs for new non-instructional,
45
instructional, and administrative employees. Mentors should receive training at least bi-
annually. Mentoring programs should be relationship-based with minimal paperwork
requirements. For new teachers, the system should have a comprehensive induction program
that provides opportunities to learn the additional skills necessary to be successful in specific
school environments.
The System has a professional development program for instructional personnel that meet
the requirements of law, including annual plan approval by the state Department of Education;
training records are maintained on each staff member, and employee feedback is routinely
solicited.
The Personnel Department provided this description of its operations related to professional
development, mentoring, and induction programs:
“The Mountain Brook School System provides a comprehensive staff development

program to achieve and maintain high levels of student achievement and the productivity
and employee performance among instructional, non-instructional and administrative
employees. Professional Learning is an integral part of the teaching and learning process
in the Mountain Brook Schools and there are a variety of high quality professional
learning opportunities available every summer and throughout the school year. The
professional development program follows and meets the NSCD Standards for Staff
Development, as well as, the legal requirements and plans that are required by the State
Department of Education. The program includes a myriad of opportunities including
workshops, courses, presentations by experts, book studies, and group learning activities.
The Director of Instruction works closely with the administrative staff and teachers to
assess the needs for professional development and systematically designs training around
those indicators. Training records are maintained on each staff member through STI-PD
and employee feedback is routinely solicited.
Mountain Brook Schools has a mentoring program for all new employees. Veteran
teachers are assigned to each new hire. There is annual mentoring training for mentors of
teachers and support supervisors are trained on mentoring new employees for the support
staff positions. The mentors meet regularly with their mentee and mid-year; there is a
large group session with opportunities for feedback from the mentor and the mentee. The
school system provides money in the local budget to provide stipends and to pay for all
cost included in the Mentoring Program.
All new teachers and new support staff have a week long, comprehensive induction
program that provides system and school based information. All aspects of the school
system are covered so that new hires can become acclimated to the policies, procedures
and culture of the system prior to the opening of school. Principals are responsible for
placing new hires they have recommended for employment into a placement that is
appropriate based on factors as certification and past experience. Principals monitor new
employees and provide them with a lot of attention, local training and feedback.”
46
The Department of Instruction provided this description of its operations related to professional
development, mentoring, and induction programs:
“Mountain Brook Schools has a comprehensive, award-winning professional

development program in place. Professional development in the district is designed to
address needs to teachers and administrators as well as the goals of the district. From
New Teacher Orientation to learning in school-level professional learning communities to
summer professional development, the district provides a wide variety of learning
opportunities, of which teachers, paraprofessionals, and administrators take advantage.
New Teacher Orientation is a comprehensive induction and orientation program, which

provides training and information on all major aspects of curriculum and instruction as
well as instructional services. New teachers are oriented and trained in the culture of the
district to include working in professional learning communities with colleagues and
designing engaging work for students. Information and procedures are discussed related
to special education, student services, parent conferences, and educational technology.
Teachers are trained in the use of technology programs related to attendance, grade books
and other record keeping. Formal induction to the district and community culture occurs
through the New Teacher Breakfast hosted each year.
The district provides a formal mentoring program for new teachers hired each year. A
trained mentor is assigned to each new teacher for the first year in Mountain Brook, and
time is provided in the summer as well as during the school year for mentors and new
teachers to work together. Follow-up training is provided for both new teachers and
mentors each year to provide support, troubleshoot concerns, and celebrate successes.
The Alabama Department of Education no longer requires an annual professional

development plan subject to their approval. Mountain Brook Schools provides ongoing
professional development based district goals, school goals, and faculty goals. The
district participates in the state needs assessment through the regional inservice center as
well as collecting information and input from teachers and administrators on an ongoing
basis. With the revision of each curriculum area, professional development needs are
assessed through the teachers serving on curriculum revision committees. The curriculum
revisions correlate with the rotating cycle set by the state Department of Education.
Professional learning opportunities and experiences are provided throughout the school
year and summer. Job-embedded professional learning occurs during the school day in
data meetings, faculty study, and professional learning communities. Eight professional
learning days are part of the district calendar and are shared between the district and
school goals. Summer professional learning includes formal sessions on a variety of
topics that impact teaching and learning as well as informal, small group sessions that
teachers plan to meet their own learning needs. Longitudinal data indicate that
participation in professional development opportunities continues to be strong and
increases each year.”
47
Performance Evaluations and Employee Discipline
According to best practice guidelines, the System should have methods of formally
evaluating employee performance that reward productivity and excellence and address
situations not meeting expectations. Written information on assessment criteria and procedures
should be provided to employees at the beginning of the rating period, and employees should be
clearly informed of their performance evaluations. There should be a written employee
disciplinary procedure that includes provisions for due process. Employees who repeatedly fail
to meet expectations should be disciplined, and removed from contact with students when
indicated. The System should have a procedure for investigating allegations of behavior harmful
to students. The System should conduct training for managers on how to work with poorly
performing employees, and assign an administrator to work with principals and other managers
to document poor performance and consult on decisions to terminate employees. The System
should have policies on alcohol and drug abuse, including an employee assistance program.
The Mountain Brook System has policies regarding regular employee evaluations and
procedures for progressive discipline. Copies of employee evaluations are given to employees
and placed in their files. Several training sessions are available for supervisors to be trained on
sexual harassment, crisis prevention, etc. The system also provides alcohol and drug abuse
screening through its employee assistance program (EAP).
The Personnel Department provided this description of its operations related to performance
evaluations and employee discipline:
“Mountain Brook Schools has a formal method for evaluating employee performance that
acknowledges productivity and excellence and addresses situations not meeting
expectations. Employees are aware of the criteria and procedures prior to the evaluations
and the administrators meet with all employees individually following the performance
evaluations. Copies of employee evaluations are given to employees and placed in their
files. The Mountain Brook System has policies regarding evaluations and procedures for
progressive discipline and the Director of Personnel works with the principals to
document poor performance. All administrators have been trained on evaluations and
how to work with poorly performing employees. Training sessions have been made
available for sexual harassment, crisis prevention and drug and alcohol policies. The
system has a process for investigating allegations of inappropriate conduct and there are
progressive discipline forms for documentation purposes. Employees who repeatedly fail
to meet expectations are disciplined appropriately and in accordance with the employee's
due process rights and removed from contact with students when necessary. The system
regular advertises the availability of the Employee Assistance Program to assist all
employees who may have problems that interfere with their work performance.”
Absenteeism and Use of Substitutes
Best practice guidelines call for an efficient and cost-effective system for managing
absenteeism and the use of substitute teachers and other substitute personnel. This should
include monitoring absenteeism rates and the use of substitutes, as well as procedures to ensure
48
notification for anticipated absences and to obtain substitutes. There should be a
training/orientation program for substitutes, especially in long-term situations. The System
should have methods to discover excessive absenteeism and to reduce absences, possibly
including an incentive program for rewarding good attendance.
Payroll monitors absenteeism of employees. If there is a problem, it is reported to the

personnel department for review.
The Personnel Department provided this description of its operations related to absenteeism and
use of substitutes:
“Mountain Brook Schools uses the NEX-GEN program, which is an efficient and cost-
effective system for managing teacher data including absenteeism. Payroll monitors
absenteeism of employees and if there is a problem, it is reported to the principal, support
supervisor and ultimately to personnel if the problems require any action such as
progressive discipline or the use of the Sick Leave Bank. There is an extensive training
and orientation program for all substitutes, including those who will work in long-term
substitute positions. For long-term substitutes, opportunity for transition time is allowed,
unless there is an emergency. The system uses the AESOP substitute program to ensure
notification of anticipated absences and to obtain substitutes in a timely manner.
Currently, the Mountain Brook System has not had a shortage of substitutes and has had
to close the substitute list because of so many applicants. There is an incentive program
to reward years of service to all employees in the district. There has also been a monetary
incentive program for support workers to reward good attendance.”
Personnel Records
Best practice guidelines call for the system to maintain personnel records in an efficient
and readily accessible manner. This should include following state law and regulations,
maximizing the use of automated records and minimizing the use of paper records, efficiently
maintaining record files, and identifying and archiving of old records. The system should have
established procedures to allow officials at school sites to access automated personnel records.
School administrators should be able to amend personnel records without compromising the
security of those records, thus diminishing the need for the transfer of paper from the school to
the system office. The system should update personnel records in a timely manner, with
prioritization to deal with a filing backlog so that needed records can be found in the file.
The Mountain Brook System uses NexGen; only central office personnel have access.
Recommendations for larger systems include providing secure access at the school level to avoid
paper costs and transfer time. This does not appear to be a problem for Mountain Brook
Schools.
The Personnel Department provided this description of its operations related to personnel
records:
49
“Personnel Records on all current and past employees are maintained in a secure and
readily accessible room at the Board of Education office. The system follows the state
laws and regulations in the maintenance of all paper personnel files. They are stored in a
systematic and efficient manner to allow easy access and to identify and archive old
records. The Mountain Brook Schools utilizes Nex Gen to maintain automated record
files on all employees. Due to the fact that this is a relatively new process system and the
Mountain Brook School System is a small system, only central office personnel have
access to certain portions. There does not appear to be a need to provide access to
personnel records at the school level. Schools have access to NexGen demographic data
and time and attendance data. The system updates all personnel records in a timely,
organized manner and all records are kept in a confidential manner according to legal
requirements.”
Human Resource Goals and Objectives
Best practices are that the system has clearly stated goals and measurable objectives for
the human resource program. The organizational structure and staffing levels should be
reviewed periodically to minimize administrative layers and processes, with results provided to
the school Board. The system’s human resource program staffing and supervisory levels should
be reasonable, based on applicable comparisons and/or benchmarks. The system should
evaluate the costs and benefits of increased use of technology and outsourcing in this area.
In the Mountain Brook System, human-resource program reviews have been done in the
past. Staffing comparisons have been done through professional associations but not with other
systems. In the past the department has contracted for salary comparisons and the development
of job descriptions.
The Personnel Department provided this description of its operations related to human resources
goals and objectives:
“The Mountain Brook System Strategic Plan has a Goal #7, which states that we will
"Recruit, hire and retain the most effective personnel." This goal remains in the forefront
and drives all the recruiting efforts and training of all employees. The Mountain Brook
human resource program reviews the structure and staffing levels at each school on a
yearly basis and provides updated results to the Mountain Brook School Board. The
Director of Personnel works closely with the Superintendent and Chief Financial Officer,
as well as, the principals to streamline staffing based on priorities and student needs. All
students in the system benefit from efforts to recruit and retain high quality teachers who
are given class loads much below the state and national averages. The system's HR
staffing and supervisory levels are reasonable based on the size of the district and
comparable to other systems that are alike in size. The school system has conducted
salary comparisons with other systems through websites and state organizations such as
CLAS and will continue to do this periodically. Job descriptions are posted on the
websites with each new job listing and interview questions are continually updated and
made available to administrators. The Personnel Department evaluates the costs and
50
benefits of increased use of technology, as it becomes available, and determines if it is
time-saving, appropriate, and feasible.”
In this case, school principals are among the primary “customers.” We interviewed a cross-
section of the System’s school principals to solicit their comments concerning the maintenance
department and custodial services. The following paragraphs summarize the comments of
principals relating to the services provided by the Human Resources Department.
Principals pointed out that the Department is very effective in responding to personnel
issues. Principals noted that the Department responds well in filling vacancies during the school
year, and has shortened the lists of potential candidates for principals to consider.
From the foregoing summaries, it appears that the areas of human resource management
requiring the most attention are the hiring process for teachers, staff development and
performance evaluation for non-instructional employees, and assistance to managers in dealing
with poor performance. Human resource management goals and objectives for both instructional
and non-instructional employees should be considered in the System’s strategic plan.
Based on the responses to the best-practice guidelines and principal interviews, the
following suggestions are provided for improving human resource management:
Develop clearly stated goals and measurable objectives for the human resource program
to be included within the System’s strategic plan.
Clarify responsibilities with regard to managing risks associated with workers

compensation and safety inspections.
Develop a plan for assessing safety risks and cost containment relative to workers
compensation claims.
Coordinate staff development and performance evaluation programs for non-instructional

employees to set minimum standards and maintain high levels of productivity and
performance.
Provide training and guidance to managers on the procedures and issues involved in
working with poorly performing employees.
51
ADMINISTRATIVE AND INSTRUCTIONAL TECHNOLOGY
In conducting interviews with administrative and instructional technology staff, we used

a list of 57 best practices. These best practices covered the following aspects of the technology
program:
• Technology Planning (10 best practices)

• Cost-Effective Acquisition (8 best practices)
• Professional Development (10 best practices)
• Technical Support (9 best practices)
• Infrastructure and Network Communication (9 best practices)
• Information Management and Delivery (11 best practices)
Based on interview responses, the department has implemented and is using, to varying
degrees, 56 of the 57 best practices.
Technology Planning
Best practice guidelines call for a Board-approved technology plan to address individual
school technology needs; equitable allocation of resources with anticipation of growth and
technology advances; funding and cost-effective acquisition of technology; professional
development for technology users; technical support needs of users; infrastructure and network
communication, including community access issues; and information management and delivery.
The system should conduct a needs assessment and obtain stakeholder input in developing the
plan, and the plan should be compatible with state and federal requirements. Best practice
guidelines call for the objectives in the technology plan to be measurable and reflect the desired
outcomes for educational and operational programs. The system’s annual budget should
provide funds for major technology initiatives as reflected in the plan. The system should
identify the responsibility for implementing and updating the technology plan. The system
should take advantage of opportunities to improve technology operations, increase efficiency
and effectiveness, reduce costs, and stay current with state, federal, and other funding
opportunities.
The System has a comprehensive technology plan is tied to the budget, and a variety of
supporting needs assessments and benchmarks. It is available online and details the funding,
equipment and training required to meet the needs of each school site. The plan site identifies
performance standards and other metrics with which to assess performance. Mountain Brook’s
technology plan addresses all school needs. The budget reflects the equitable distribution of
funds. The action plans ties the money to our objectives. The system offer a technology
conference for all staff during the summer and on-going technology related professional
development through workshops and embedded during the school day. IT studies infrastructure
each year and updates to maintain adequate bandwidth from desktop to server, across the WAN,
and to the Internet.
52
Cost-Effective Acquisition
Best practices call for a school system to acquire technology in a cost-effective manner
that will best meet its instructional and administrative needs. Acquisitions should be based on
identified needs, the technology plan, research, and evaluations of previous decisions. The
system should establish standards for acquiring digital instructional materials, software, and
hardware for administrative and instructional use. The system should coordinate with the
schools and use different purchasing strategies to lower costs of acquiring technology and
instructional learning systems. The system should consider future support, operating,
maintenance, and disposal costs when it acquires technology. The system should ensure the
equitable distribution of technology resources to schools.
An Action Plan for every acquisition is detailed on the system website. Technology
projects and capabilities are well distributed throughout the system. Decisions are based on
research or pilots. All purchases are approved by the technology department which does
extensive research on each application. The system uses district purchasing, Alabama Joint
Purchasing, and multiple quotes.
Technology Professional Development (Co-Coordinators of Technology)
Best practices call for system-level and school-based staff to receive professional
development training for all technologies used in the system. The training should be aligned
with the system’s technology plans, should be funded by the system, and should be available in a
variety of modes to ensure accessibility. The availability of appropriate training should be a
consideration in acquisition of hardware and software. The system should have performance
criteria for technology skills required of both teachers and administrators. There should be
professional development in the following areas: integrating technology into the curriculum,
subjects relevant to administrators and non-instructional staff, specialized training for
technology support personnel, and keeping technology skills up-to-date. The system should have
procedures for evaluating the effectiveness of professional development in technology.
In the Mountain Brook System, all instructional staff receive professional development
for technology, to include training on the integration of technology into the curriculum. We
provide training for all new technologies (Goal 3 of Plan). The technology team meets with the
assistant superintendent, curriculum director, facilities director, CNP Director, and special
education director when planning training. The technology team provides opportunities in the
summer, during school, on professional development days, and embedded. While training is
available, and teachers are enthusiastic and willing to take training, principals complain that
funding is limited for substitutes. IT also provides training for administrators through
Superintendent's Moodle Page.
Technical Support (Information Technology Department)
Best practice guidelines call for timely and cost-effective technical support that enables
educators and system staff to successfully implement technology in the workplace. The
components of this standard include a comprehensive assessment of technical support needs in
53
the schools and central office, a budget that adequately covers costs associated with technology
installation and support, assignment of technical support responsibilities to specific personnel at
the system and school levels, procedures for prioritization of technical support services based on
need, evaluation of the quality and timeliness of technical support provided, and a cost-effective
equipment replacement policy.
In the Mountain Brook System, the IT Department has a technology support report that
tracks performance.
Infrastructure and Network Communication
According to best practice guidelines, the system should maintain a dependable,

standards-based infrastructure employing strategies that cost-effectively maximize network and
Internet access and performance. The network should be consistently available and fully
operational, with written speed and access standards. The system should have virus protection
software and procedures in place. The system should use web technologies, such as the Internet
and intranet sites, and email to improve and enhance communication between groups such as
schools, systems, the state, parents, and the community. The system should have written policies
for the safe, ethical, and appropriate use of technology and to provide guidelines for the legal
uses of digital materials. There should be procedures to prevent access to inappropriate web
sites.
In addition to district, school, and class web pages, we also have a Moodle Intranet site,
e-mail for all staff and students, GroupMail for parent groups, School Messenger, and a city-
wide TV channel.
Information Management and Delivery
Best practice guidelines require the system to have a written procedures and a standards
manual. Duties of IT personnel should be segregated to an extent that is appropriate for the size
of the system. Controls such as passwords and firewalls should exist, as well as limits to control
access to and prevent unauthorized use of confidential and sensitive data. Project management
techniques should be used in delivering IT products and services. The System should have
methods of demonstrating the timeliness of services, and it should assess user satisfaction and
ensure that users are satisfied with the information and services they receive.
Mountain Brook Schools use a secure portal into our computing cloud for security
reasons. IT does an analysis of the organization's computer and information system to check for
security breaches every summer. The teachers’ general survey and technology survey give the
technology team feedback.
Feedback from Customers
In this case, the primary customers include the schools. Students are the ultimate customers for
communication and information technologies in the schools. Mountain Brook has ample survey
54
data regarding their use of technology. For example, availability of computers is one critical
issue covered by surveys as illustrated in Chart 19.
Chart 19
School computers are available when I need
them. (2009)
3rd Grade 89
4th Grade 86
5th Grade 90
6th Grade 87
7th Grade 93
8th Grade 89
9th Grade 91
High School 86.8
0 10 20 30 40 50 60 70 80 90 100
Positive responses related to the IT function included a sense that the IT Department and
Technology Co-Coordinators provide good service with good response time, considering limited
resources. The availability and flexibility of Title 1 technology funding is seen as a positive. The
system’s website is considered very helpful to staff, students, and parents. Professional
development related to instructional technology was considered very effective, with a wide
variety of training opportunities. Also, the acceptance of input from school principals on
instructional training was much appreciated. Funding for teachers to take training during the
school year was a concern.
PARCA staff noted the extensive capabilities in IT, and the efficient management structure.
There appeared to be little redundancy in staffing as there appeared to be full utilization. As a
knowledge worker, the department head’s firm-specific knowledge would be difficult to replace.
Recommendations include
• Developing an executive-level assistant to serve as the department head in-waiting so

that there is continuity of service in the event of retirement or vacancy.
55
• Develop more opportunities for teachers to take classes at more convenient times or
with funding for substitutes.
• Have an outside EDP audit to assess security vulnerabilities. Identifying breaches is a

post hoc activity. Best practices include assessing risks and being proactive in
eliminating vulnerabilities that might be exploited. While the internal staff is highly
competent, we believe that outside specialists in security would be better suited to
assessing weaknesses.
56
BOARD AND SUPERINTENDENT
In conducting the interview with the Superintendent about system-level management, we

used a checklist of 43 best practices. These best practices covered the following aspects of the
program:
• Roles and Responsibilities (13 best practices)

• Organization, Staffing and Resource Allocation (9 best practices)
• Planning and Budgeting (14 best practices)
• Community Involvement (7 best practices)
The responses indicate that the Board and Superintendent are implementing or have fully
implemented 40 of the 43 best practices reviewed.
Roles and Responsibilities
According to best practice guidelines, the system should have written policies that clearly
delineate the responsibilities of the Board and the superintendent. New Board members should
receive orientation training when they first come on the Board. Part of this training should
cover the roles and responsibilities of the Board and superintendent and state open-meeting law
requirements. The Board and superintendent should have policies for how Board members are
to access system staff or direct staff to respond to constituent inquiries, and Board members
should adhere to these procedures. Best practices call for the Board and superintendent to
advise each other when they become aware that an agenda item is likely to be controversial, or
that a controversial topic may arise at a Board meeting, and develop a plan to manage the issue.
The Board should evaluate its performance and, if the superintendent is appointed, evaluate the
superintendent’s performance. The system should prepare a master calendar showing the dates
of major events and Board actions needed to meet legal requirements, and use it to ensure that
these matters are placed on the Board agenda in a timely matter. School Board meetings should
be scheduled at a time and place convenient to the public. The school Board should pull items
from its consent agenda for discussion and public comment when requested to do so by members
of the public. The Board should receive agenda materials in sufficient time to review them
thoroughly prior to Board meetings. For each major agenda item, system staff should provide
Board members with a clearly written summary and information such as why it is on the agenda;
its relationship to system goals and objectives; the process to be followed; desired results;
alternatives considered; resources needed; impact on applicable policies, procedures, or laws;
effect on students, parents, and others, and whether they have been advised of and given
opportunity for input; new policies needed; time frame for implementation; and method of
evaluating results. The Board’s agendas should allocate sufficient time for the Board to discuss,
develop, or evaluate system policies, goals, programs, and strategies for improving student
achievement.
The Mountain Brook System has a policy and procedures manual covering Board and
staff responsibilities, as well as Board by-laws. A meeting master calendar is posted on the
57
system’s website along with planning documents. By most accounts the Board and staff work
well together and handle issues without much controversy or dissention.
Best practice guidelines call for the Board to have written policies for the system that are
updated on a regular basis to reflect changes in law and that ensure relevancy. The system’s
policies should not cover procedural matters. The superintendent should have developed
procedures to deal with system-wide administrative matters, and should keep these procedures
up-to-date to reflect changes in the law and Board actions. The system’s policies and
procedures should be accessible to all staff and used to guide their activities. The Board’s
attorney should review all proposed revisions to policies and procedures to ensure that they
comply with state requirements and are relevant and complete.
The Mountain Brook System’s policy and procedures manual is revised on a two-year
cycle. Separating policy from procedure has been part of the revision process. The
Superintendent has up-to-date procedures to deal with system-wide administrative matters.
Written copies of the policies and procedures manual are available to all system staff and used to
guide their activities. The Board has a policy advisory committee that reviews proposed policy
and procedure changes, followed by the Superintendent, and then the Board attorney.
Best practice guidelines call for the school Board to have an attorney (either in-house or
on contract) with the primary responsibility of advising the school Board, reviewing policy, and
reducing the risk of lawsuits. The system should provide its agenda and meeting materials to its
legal counsel in a timely manner. The system should have procedures for the Board, individual
Board members, superintendent (or designee), and other staff to confer with the Board attorney;
these procedures should consider the cost of providing attorney services and potential conflict-
of-interest situations. The system should retain other outside counsel when particular areas of
expertise are needed, and when cost and potential conflicts of interest indicate. The system
should regularly review its legal costs to determine whether it would be more cost-effective to
obtain in-house or contracted legal services for routine legal work. The contract fees or salary
the system pays its Board attorney should be comparable to those of similar systems.
The Mountain Brook System hires an outside attorney who performs the legal advisory
duties for the System required by best practice guidelines. The Superintendent is the primary
contact with the Board attorney for all matters, and all contact with legal counsel for Board
members or staff originates with the Superintendent. The law firm utilized has broad expertise in
school matters, but other outside counsel has been used by the System on specific matters such
as a tax referendum. Legal costs are reviewed monthly and analyzed at year end.
Organization, Staffing and Resource Allocation
According to best practice guidelines, the system should have organizational charts that
clearly and accurately depict its organizational structure. The system should clearly define the
responsibilities of each organizational unit and communicate them to staff and the public. The
organizational structure should eliminate overlapping functions and avoid excessive
administrative layers. The system’s top administrators should have reasonable spans of control.
The system should review its business practices and organizational structure at least once every
58
four years and present the results in writing to the Board. The system should make any changes
needed to streamline operations and improve operating efficiency.
The Mountain Brook System has a detailed organizational chart with clearly defined
responsibilities that is reviewed periodically to make necessary changes. An effort is currently
underway to review and revise all job descriptions. Span of control for top administrators is
addressed in the orientation for new Board members, where it is explained that the
Superintendent must recommend an action before the Board can take an action.
Best practice guidelines call for the system to comprehensively review its administrative
staffing levels to improve operating efficiency and present the results in writing to the Board. In
conducting its review, the system should obtain broad stakeholder input. The review should
compare administrative staffing levels to those of comparable systems, using appropriate
measures such as classroom teachers per administrator, instructional personnel per
administrator, total staff per administrator, and total administrators per 1,000 students. The
system should implement changes to its administrative staffing levels when necessary to improve
its operating efficiency.
The Mountain Brook Superintendent reports quarterly on staffing to the Board. The
report includes such factors as staff diversity, levels of certification, and salary. Stakeholder
input is sought on staffing reviews, as shown by the involvement of 36 community members in
developing the System’s strategic plan. The System considers administrative staffing reasonable
given the number of students served and services provided.
Under best practice guidelines, school Board members should receive training and
understand school system budgeting and finance. The proposed budget should be presented to
the Board in an easy-to-read, understandable, and concise format that Board members and the
community can understand. Information about revenue and expenditures by major function over
the past two to three fiscal years should be available for use in evaluating budget proposals. The
system should inform the Board about the short- and long-term fiscal implications of proposed
budgets or budget amendments. Changes or concerns in financial condition are reported to the
Board in a timely manner, and the Board takes necessary corrective actions. The school Board
should have established limits for how much various system staff can spend without approval,
and should review and approve all purchases that exceed these amounts. The system should take
advantage of significant opportunities to improve management structures, increase efficiency
and effectiveness, and reduce costs.
The Mountain Brook Board has a Finance Committee with rotating membership to give
each member exposure to finance issues. At its monthly meeting, the Finance Committee
receives a detailed report on System finances that is presented in an easy-to-read,
understandable, and concise format. Every week the Superintendent sends an “FYI notice” to all
Board members related to financial conditions, changes in state funding, and lobbying efforts on
behalf of the System. Staff is restricted by budget limits and the system has tiered approval
limits for spending authority. The Board continually brings suggestions to staff and is not
hesitant to make suggestions about improvements needed; much of this work is done in the
Board’s finance committee. The request for a study by PARCA is just one example.
59
Best practice guidelines call for the system to assign necessary authority to school
administrators for managing the schools, and for these administrators either to know what is
expected of them or where to find out. The system should give school administrators staffing and
budget flexibility and sufficient authority over school operations to enable them to achieve
school, system, and state education goals. There should be sufficient controls to ensure that
school administrators adhere to system-wide policies and procedures. The system should hold
school administrators accountable for their performance in achieving goals.
The Mountain Brook System gives principals the authority they need to achieve
educational goals. The Superintendent is the principal’s primary contact and primarily provides
guidance and support to principals. The System has site-based management, which provides
flexibility where guidelines allow. The Superintendent sees the role of the central office as
providing guidance and support for school principals. The system regularly assesses the authority
it has assigned to school-based administrators and looks for ways to enhance school-based
decision making and collaboration. The Superintendent and Board review the authority assigned
to principals annually.
Planning and Budgeting
Best practice guidelines call for the school system to have a multi-year strategic plan.
The plan should provide vision and direction for the system’s activities; identify goals and
objectives, with strategies for achieving them; define the performance measures and standards
that will be used to evaluated progress; and specify who is responsible for implementing
strategies. The Board should annually assess progress toward meeting the system’s goals and
objectives, making amendments when required to reflect any changes in community standards,
student needs, or Board policies.
The Mountain Brook System has a clearly written, multi-year strategic plan to provide
vision and direction for the System’s effort. The plan focuses on educational goals including
student performance, which are important to the community and were the highest priority of the
stakeholder group that developed the plan. The strategic plan does not address all of the non-
instructional activities that are necessary to the operation of the System, and thus does not
provide strategic objectives to guide funding and operational decisions in those areas. The Board
assesses progress toward the plan’s objectives on a quarterly basis. Every two years the strategic
plan is reviewed and revised, deleting accomplished goals and adding new ones.
According to best practice guidelines, the system should have a system to project
enrollment accurately, and to avoid regular over- or underestimation of enrollment. Enrollment
projections should be based on statistical techniques such as cohort survival methods that can
detect turning points due to changing demographics, as well as factors such as planned
enrollment changes in private schools, changes in employment opportunities, municipal
comprehensive plans, and planned new developments. Enrollment projections should be done
for individual schools, using the same techniques, with review of their reasonableness by school
administrators. The system should document the methodologies used in enrollment forecasts. It
60
should have a process for minimizing the adverse effect of projection errors. It should ensure
the accuracy of student counts.
The Mountain Brook System has stabilized enrollment from prior years of decline. It
uses mainly straight-line forecasting methods, but considers factors such as birth rates for
kindergarten and input from the City’s planning commission on residential development; the
system has used zip code surveys of private school students in the past. School-level projections
are made. The System works hard to maintain the accuracy of student counts, since staffing and
funding from the state are directly related to enrollment.
Best practice guidelines call for the system to link its financial plans and budgets to the
goals and objectives of the strategic plan, and to focus the system’s resources toward achieving
those goals and objectives. This includes assessing performance and adjusting financial plans
and budgets where required. When necessary, the system should consider options to increase
revenues. It should take advantage of opportunities to obtain grants and other types of funding,
and to increase efficiency and reduce costs.
The Mountain Brook Superintendent ensures that the System’s main strategies and goals
are placed on the desks of each Board member during meetings. Staff members also are aware
of and direct their effort toward the achievement of the priority goals and objectives. Financial
plans are adjusted through reallocations based on budget examination. The System has a grant
writer on staff and pursues all federal funding opportunities. It also adapts operations to achieve
more efficiency and contain costs; an example is the hiring of substitute teachers so that full-time
teachers can be used as in-house consultants when circumstances are appropriate.
Community Involvement
According to best practices, schools should use every practical means of communication
to provide timely information to parents and guardians, such as newsletters, flyers, websites, and
direct school-parent contact. Schools should annually distribute information about school
policies and programs in a clear and understandable format. Schools should conduct annual
parent/teacher conferences and have active parent-teacher associations. Parents on School
Advisory Councils (SACs) should be actively involved in making decisions regarding school
improvement, and should receive training on their responsibilities and on the system’s finances
and budget policies.
The Mountain Brook System has a very high level of involvement from the community.
Parent Teacher Organizations (PTOs) are active at each school and with the system. They
contribute time, resources, and support at exceptionally intensity.
Best practices call for the system to have active involvement of business partners and
community organizations. Schools should have forums for regular communication with local
business entities. Each school should have an individual who is responsible for coordinating
and monitoring programs and projects with its business partners. Students, parents, teachers
and administrators should regularly participate in community service projects, including
offering school resources when practical. Schools should have active mentoring programs. The
61
system should involve business partners on School Advisory Councils (SACs) that make
decisions regarding school improvement. The system should have or work with a foundation
that has broad representation among business interests.
In addition to its foundation, the Mountain Brook System works closely with the
Chamber of Commerce and local businesses in the various villages. Civic, sports, and other
community organizations support the schools in efforts to improve. A number of active
committees with experienced executives from the community participate in planning and
advising the system on a number of different topics.
System’s school principals to solicit comments related to the operations of the Board and
superintendent’s office. The following paragraphs summarize the comments of principals.
Without exception, principals were deeply appreciative of the work and attention offered
by the community. The level of support that they have received also puts a burden of
performance on their heads. As one principal commented on the pressure he felt to produce
results, he said “I have no excuse.”
The activities of the Board and Superintendent include most of the best practices
contained in the guidelines. The areas remaining for implementation include expansion of the
strategic plan to non-instructional areas, evaluation of Board performance, extension of school
advisory councils to all schools, and more active methods of communication with local business
entities. Interviews with principals revealed the need to evaluate the public comment portion of
Board meetings, and the need to be proactive in highlighting the successes of the System.
Based on the response to best practice guidelines and principal feedback, the Board and
Superintendent should address the following areas:
Expand the strategic plan to include all non-instructional functional areas, and use the
strategic objectives for those areas in budget formation.
Consider a process to evaluate the performance of Board functions and operations.
Systematically explore opportunities to improve management structures, increase

efficiency and effectiveness, and reduce costs for all areas of operation, perhaps using
value-stream mapping of processes.
Work together to highlight positive aspects of the school system and areas where
improvements can be made.
62
The Board should clarify and define written procedures for accessing legal advice from
counsel in the event that divisive issues arise among Board members. To our knowledge,
no such procedure exists.
63
EDUCATIONAL SERVICE DELIVERY
In conducting interviews with central office staff assigned to educational service delivery
functions, we used a list of 31 best practices. These best practices covered the following aspects
of the educational service delivery programs:
• Effective and Efficient Instructional Programs (18 practices)

• Effective and Efficient Instructional Support (13 practices)
Based on interview responses, the department has implemented and is using, to varying
degrees, 31 of the 31 best relevant practices. We also discovered one emerging best practice in
the development of a special education manual to streamline paperwork for students needing
special education services. We feel that this manual, or one like it, should be maintained by all
school systems in Alabama.
Educational Service Delivery
Best practices include using both academic and nonacademic data to guide them in their
decision making about improving K-12 education programs that improve over time, with regular
comparisons to peer systems. These efforts should be reflected in school improvement plans,
which should contain clear, measurable objectives. Teachers as well as administrators should
regularly assess student progress towards meeting system expectations, develop academic
improvement plans for students and provide intensive remedial instruction to maximize the
student’s ability to progress to the next grade or level. The system should encourage and
facilitate the sharing of innovative and effective teaching strategies to meet the diverse needs of
students. The system’s organizational structure and staffing of educational programs
minimizes administrative layers and processes, with reasonable lines of authority and spans of
control to meet the needs of system teachers and students.
Central office staffing for educational programs should be adequate to the needs of
system teachers and students. The system should ensure that students and teachers have
sufficient current textbooks and other instructional materials available to support instruction in
core subjects and to meet their needs, with input from teachers and other appropriate
stakeholders who formally provide feedback as to the usefulness of instructional materials in the
classroom, and uses this information when selecting future materials. To the extent possible, the
system maintains and disposes instructional materials in a cost-effective manner, and explores
all reasonable alternatives before disposing of textbooks. The system maximizes the collection
of money due to lost or damaged instructional materials and uses the money to offset the costs of
new instructional materials. The system has sufficient school library or media centers to support
instruction, as evidenced by up-to-date materials and equipment; sufficient, appropriate
materials and equipment for students; and, teacher and principal satisfaction with available
resources. To the extent possible, the system’s library and media services are automated. The
system should utilize instructional technology in the classroom to enhance curriculum and
improve student achievement by encouraging students to use technology and appropriate
64
software in completing assignments as part of the regular curriculum. The system should
provide necessary support services (guidance counseling, psychological, social work and health)
to meet student needs in a cost-effective, efficient manner relative to peer systems.
In most systems, compliance with federally funded programs for disadvantaged or special
needs students would be part of a best practices analysis. Mountain Brook Schools do not
partake in any of those programs. For that reason, best practices related to managing those
programs were not used.
Roles and Responsibilities
Mountain Brook Schools have four full-time administrators in the central office directly
supporting educational service delivery. These include:
1. Director of Instruction (DI)
2. Assistant Director of Instruction (ADI)
3. Director of Special Education (DSE)
4. Director of Student Services (DSS)
Director of Instruction (DI)
The Department of Instruction provided the following description of the responsibilities of the
DI and ADI:
“The Director and Assistant Director of Instruction have wide range of responsibilities.
The current job description of each specifies those areas. Additionally, the
Director/Assistant Director of Instruction do not facilitate PLCs in the schools. We do,
however, help schedule the meetings for the Across System PLCs, such as 5th and 6th
grade content areas, Algebra I, Geometry, Spanish I & II, Art, Latin I & II, French I & II.
The office has no "motto," except to support the district's purpose of providing an
effective, challenging, and engaging education for every one of our students.
The DI/ADI do not set standards for the state course of study; the standards are set by a
state committee and each district receives the standards developed by that committee. We
do, however, facilitate the process of curriculum revision to develop the Mountain Brook
Curriculum Framework for each subject, which are based on the state courses of study.
Through the Curriculum Development Process, we facilitate conversations among
teachers and administrators about the curriculum standards through providing time to
meet, planning the agendas for the meetings, providing the data and materials they need
to work, and guiding the process. The Curriculum Development Process is a Board-
approved process, which means that the process is Board policy and we follow the same
process for each curriculum revision.
An assistant principal at each school is designated as a curriculum coordinator, and these

administrators, along with the staff development specialists, meet with the DI and ADI
twice a month to discuss curriculum, instruction, and professional development. This
group is instrumental in helping to plan the curriculum development meetings.
65
In following the curriculum development process to produce the Mountain Brook
Curriculum Framework, the curriculum committee studies data, trends, best practices,
and the Alabama course of study for the curricular area, deconstructs the curriculum
standards to provide a common understanding of each, identifies any gaps, holes, or
overlaps in the course of study and writes new standards to fill them, aligns the standards
vertically among all grade levels, reviews and selects materials that will best support the
Mountain Brook Curriculum Framework, and brainstorms ideas for professional
development needs to support implementation of the Framework.”
Director of Special Education (DSE)
The Director of Special Education (DSE) has responsibility for developing curricula for
students with special needs, including those with specific learning disabilities. This office is also
responsible for testing related to identifying students with special needs and coordinating
instruction for those students in their respective schools.
The System serves about 325 special education students. Teachers act as case managers
for students (8-10 each). For each student served, exit plans are performed, a summary of
academic performance, as well as transition goals set and assessments conducted. Additionally,
an Individual Educational Plan (IEP) is produced annually (required) and evaluated every three
years.
The DSE focuses on research-based intervention for curricula to help close gaps between
regular education and special education. The DSE supervises two school psychologists located
within the schools, and has one physical therapist who works in several schools. The DSP also
manages two contracts with certified behavioral analysts for autism services. The System
provides one occupational therapist and one speech pathologist per school. Principals or
assistant principals may represent the Local Education Agency (LEA) in IEP meetings. The
DSE also attends difficult student meetings. All students have some form of inclusion education.
To assist teachers, the DSE dedicates one entire day per month in each school. Those
days include any needs decided by principal and staff input, and she does staff development on
those days. Monthly staff meetings with each school cover:
• Training in current trends
• National Autism Center report-research based studies
• Special Education Law
Special Education has a PLC for all special education teachers. Secondary schools also have
a PLC with subject teachers. The department also hosts a spring fair with intellectual disabilities
and developmental disabilities and vocational rehabilitation to keep children and parents
informed.
To expedite processing materials for students, the DSE has developed a Special Ed
Guideline, Policy, Form book for department staff and teachers. This invention holds great
promise as a best practice of its own for other school systems.
66
Director of Student Services/Community Education
The Director of Student Services provides a broad array of services including:
• Counseling/Guidance
o Oversight of counseling programs
o Consultation provided to counselors i.e.: clinical & procedural matters
o Parent consultation/information
Parenting workshop series
Individual consultation and referral
• Anti-discrimination/anti-harassment prevention & response
o Title IX, sexual harassment (Student)
o Religious and ethnic
• Safety / Health
o School nursing
o System school safety planning
o Student health
Pandemic flu
Other
o Anti-drug/alcohol
Anti-drug Coalition
Title IV/Safe and Drug Free Schools
Early Warning Panel
Faculty training
o Violence prevention
Threat assessment & response
Bullying prevention & response
Faculty training
o Teen driving program
o Technology Safety (shared with Technology)
• Discipline
o Alternative School
o Consultation/policies/Code of Conduct )
• FERPA and related laws/policies
• Community Education
The Department of Instruction provided this description of its operations related to

educational service delivery with regard to curriculum development:
“The curriculum development process includes a review of updated materials by the

curriculum committee, made up of members appointed by each school. This committee's
67
responsibility includes discussing the details of each materials set to their colleagues at
their respective schools. Once a preliminary selection is made by the committee, the
selection is made available to the parents and community for four weeks to allow for
members of the community to review it and offer input.”
Effective and Efficient Instructional Programs
Best practices call for system administrators to use both academic and non-academic
indicators for assessing educational service delivery.
Mountain Brook Schools use a broad range of indicators for assessing instructional
service delivery. Statewide academic tests are administered annually, providing a good range of
academic indicators. In addition to data provided through the Alabama Department of
Education, the system conducts its own surveys using New South Research as well as the Pride
Surveys. The results of these surveys provide insight into how the System supports Educational
Service Delivery for teachers and students in each of the director’s respective areas.
68
Feedback from Teachers, Students, and Parents
The System conducts a survey of teachers regarding teacher satisfaction with curricular
areas. The performance of the system in various areas of education is described in Chart 20.
Chart 20
The academic needs of the average, advanced, and special
education student are met. (Teachers ‐ 2009)
100
90
80
70
60
Axis Title
50 Average
Advanced
40
Special
30
20
10
0
1995 1998 2001 2004 2007 2009
Over the past 14 years teachers have generally increased in their appraisal of how
well the academic needs of the students are being met, though recent gains have been more
modest. Future increases will likely be more difficult to achieve. Recent variations are probably
within the statistical margin of error. Critical reflection on the operational changes between
2004 and 2007 might lead to a better understanding of what produced that largest perceived
improvement.
A similar pattern of teacher perceptions appears in their appraisal of how well the
curriculum is coordinated from one level to the next. Again, in the most recently surveys, the
percentage indicating that they agreed very much with the statement about the curriculum being
well coordinated was exactly the same as before. Chart 21 illustrates the results of that survey
question over time. Clearly, teachers are having progressively more confidence in the
coordination of the curriculum over time.
69
Chart 21
The curriculum is well coordinated from one
grade to the next. (Teachers ‐ 2009)
100
90
80
70
60
50
40
30 57 57
20 40
28
10 20
12
0
1995 1998 2001 2004 2007 2009
Survey results do not indicate which grade transitions are most problematic; however,
comparisons of teacher and student appraisals of the curriculum by subject and by grade suggest
areas where coordination between grade levels might be strengthened or reinforced with higher
levels of engagement.
Although specific areas of concern are not evident in the results above, teachers were
asked about their level of satisfaction with specific disciplines. The results of these questions are
presented in Chart 22, which lists the results by subject from highest to lowest percent
responding that they “Agree very much” with the statement that they are satisfied with the
curriculum in that particular subject.
The highest level of satisfaction was found among teachers’ appraisals of art and music,
with math also receiving high regard along with reading. At the low end of the scale, spelling,
creative writing and grammar received the least satisfaction among teachers. The cause of the
variations regarding teacher appraisals of the curriculum in these areas is not clear from the
pattern, as core subjects appear to be mixed into both highly regarded areas as well as those with
lower percentages. The relatively wide difference between appraisals of music and band
curriculum suggests that there may be some other factors cutting across this dimension of the
curriculum.
70
Chart 22
What is the satisfaction with the curricular areas
at each school? (Teachers ‐ 2009)
Art 80
General Music/Choral 78
Mathematics 77
Reading 76
Foreign Language 72
Literature 71
Physical Education 71
Science 68
Written Composition 67
Social Studies 65
Band 62
Grammar 60
Creative Writing 54
Spelling 51
0 10 20 30 40 50 60 70 80 90 100
Ranging from 51 to 80 percent of respondents who “Agree very much,” teachers in

various curricular areas have significantly different experiences with regard to their satisfaction
with their areas. By comparison, students rate their levels of satisfaction by subject somewhat
differently as illustrated in Chart 22 below.
Mountain Brook High school students generally have their highest levels of satisfaction
with core curriculum in the junior high and high school grades, while having a much lower levels
of satisfaction with elective or non-core areas such as art, band and the languages. An analysis
of a similar question regarding whether students felt challenged, but not overwhelmed indicates a
gradual decline in that appraisal over the duration of their school career, which may be common
to pre-teens and teens overall.
What is most intriguing about the comparison between teachers’ and students’ appraisals
of the curriculum is in the differences expressed regarding the math curriculum. This area
appears to be the subject matter that offers the most opportunity for improving engagement. In
Chart 23, students assessed how often they felt that assignments were both interesting and
challenging, but not overwhelming. It is not clear whether the low percentages in high school
reflect a lack of challenge or a sense of being overwhelmed. Parents surveyed in 2008 varied
little in their subject area appraisals with “strongly agree” responses, except for Reading in the
elementary schools, which was relatively high at 74 percent and foreign languages, which was
relative low at 41 percent. Again, band and music are relatively far apart.
71
Charts 22 & 23
How Mountain Brook High School Students Rated
Classes (2009)
60%
50%
40%
Excellent
Good
30%
20%
10%
0%
Social Math Science English Choral Art Spanish P.E. Latin French Band
Studies Music
My teachers give me work that is interesting and
challenging, but not overwhelming.
(Students ‐ 2007)
5th Grade 63
6th Grade 55
7th Grade 41
8th Grade 34
9th Grade 34
High School 27.9
0 10 20 30 40 50 60 70 80 90 100
Percent who responded "Often"
72
Students and parents share a relatively lower level of satisfaction with foreign languages
and other non-core subjects. These appraisals are somewhat at odds with those of teachers with
regard to satisfaction with the curriculum. Nevertheless, since 2004, the percentage of parents
who agreed with the statement that “My child’s education is preparing them to become
independent life-long learners” increased by 15 percent, from 34 to 49 percent.
Additionally, the number of Advance Placement (AP) tests taken by Mountain Brook
students has been trending upward over the past 15 years as well. Chart 24 illustrates the
climbing numbers of Mountain Brook students taking the test.
Chart 24
Number of AP Test Taken by Mountain Brook
Students
900
849 844
800 802 816
700
658
600 576
602
577
500 478
414 426 425
400 396 399
325
300
250
200
100
Not only have the number of tests being taken increased, the number of students who
pass, with a score of 3, 4, or 5, is just over 90 percent.
About 96 percent of parents surveyed in 2008 agreed or strongly agreed with the
statement that “My child was safe at school.” Other indicators also point to improvements in the
school environment, with reflects some of the work done by the Director of Student
Services/Community Education. In particular, teachers surveyed over the past 14 years have
shown increasing confidence in the statement that “The school promotes an environment free of
[alcohol, tobacco, or other drugs]”.
73
Chart 25
The school promotes an environment free of
alcohol, tobacco, or other drugs (Teachers)
100
90
80
70
60
Alcohol
50
Tobacco
40
Other Drugs
30
20
10
0
1995 1998 2001 2004 2007 2009
The results of the system’s PRIDE survey also indicate that the school is the least likely
place that students would consume tobacco, alcohol, or marijuana. Consistent with national
patterns, the most likely place for students to consume these substances is at a friend’s house,
though some “other” place was more likely than at home, which was also a leading location in
the national survey results.
One particularly notable result of the PRIDE survey was that responses indicate that the
percent of students reporting usage of tobacco, alcohol, and marijuana is smaller in the Mountain
Brook student body than the national average, until grades 11 and 12, when reported usage
jumps precipitously.
It is possible that increased usage coincides with obtaining a driver’s license. More
students reported using tobacco in a car than at home, while use of marijuana most often
occurred in a car. Chart 26 illustrates the changing pattern of reported use according to grade
level.
74
Chart 26
Reported Use of Substances in the Past Year
(Students ‐ 2009)
80.0
MB tobacco
70.0 U.S. tobacco
MB alcohol
U.S. alcohol
60.0
MB marijuana
U.S. marijuana
50.0
Percent
40.0
30.0
20.0
10.0
0.0
7th 8th 9th 10th 11th 12th
The activities of the Directors of Instruction, Special Education, and Student

Services/Community Education include most of the best practices contained in the guidelines.
Based on the response to best practice guidelines and feedback from teacher surveys, directors
and principals, the system should address the following areas:
The System should consider using quantitative, graduated measures with improvement
targets, in the School Improvement Plans so that progress can be measured against
established benchmarks.
• The System should expand the availability of math coaches in elementary schools.
The System should consider adding more professional learning days for faculty.
The system should consider providing one additional staff member to handle requests for
general educational services. Additionally, the system may need to add a certified autism
specialist for each school.
75
The System should consider providing additional resources for grant-writing, researching
education practices, and developing indicators and conducting evaluations.
The System should take a closer look at indicators for drug use among 11th and 12th
graders and develop anti-drug strategies targeting that age group, particularly with regard
to the dangers associated with drug use and driving.
76
APPENDIX I
ORGANIZATIONAL
CHART
Mountain Brook Schools
Organizational Chart
Board Members
Dicky Barlow
Superintendent
Lisa
Jackie Sylvia Beckham Karen Lusk- Shannon Dale Wisely Pam
Simons Harper Director of Smith Donna Ken Key
Hess Student Williamson Stembridge
Asst Personnel Instruction Director of Facilities
Special Services Technology Child
to Supt Services / Finance Director
Education Director Director Nutrition
Lanie Kent Director Director
Assistant
Director
Yvette Faught Betsy Bell Mike Melvin Belinda Ben Hudson Vic Wilson
Principal Principal Principal Treadwell Principal Principal
Brookwood Cherokee Bend Crestline Principal Mtn. Brook Mtn. Brook
Forest Elementary Elementary Mtn. Brook Jr. High High School
Elementary Elementary
Teachers Counselors Teachers Counselors Teachers Counselors Teachers Counselors Teachers Counselors Teachers Counselors
APPENDIX II
BEST PRACTICES CHECKLIST

Best Practices Checklist
Adapted from the Florida Legislature’s
Office of Program Policy Analysis and Government Accountability
OPERATIONS & MAINTENANCE SERVICES (81/84)
Program Direction and Accountability
The system’s maintenance and operations department has a mission statement and goals
and objectives that are established in writing.
• The maintenance department has approved a mission statement that clearly defines the
purpose and expected outcomes of the department.
• The maintenance and operations department has clearly stated goals and measurable
objectives for each program that reflect the expected outcomes of the program and
address the major aspects of the program’s purpose and expenditures.
• Goals and objectives include written comprehensive projections of the following needs:
o manpower;
o budget;
o equipment; and
o physical condition and repair/replacement needs of system facilities including,
but not limited to, paint, roofs, HVAC equipment, grounds, electrical service,
and plumbing.
The system has established and implemented accountability mechanisms to ensure the
performance and efficiency of the maintenance and operations program.
• The maintenance and operations department uses appropriate performance and cost-
efficiency measures and interpretive benchmarks to routinely evaluate each program and
uses these in management decision making.
• The maintenance and operations department regularly evaluates the performance of all
maintenance and operations work and can demonstrate that adjustments are made to
maximize performance and efficiency.
The system obtains and uses customer feedback to identify and implement program
improvements.
• Customer feedback is used to conduct a self-analysis to improve the performance and
productivity of the maintenance department.
• Customers are surveyed at least annually using a written instrument to determine
strengths and weaknesses of the maintenance department service and to identify major
maintenance needs.
The system has established procedures and staff performance standards to ensure
efficient operations.
• The maintenance department has and follows written procedures that, at a minimum,
provide for
APPENDIX II, PAGE 1

o replacement and selection of equipment;
o purchase of equipment, supplies and materials;
o maintenance and operations budget criteria;
o facilities standards;
o personnel staffing and hiring policies
• The maintenance and operations department has written operational procedures and
performance standards for staff are communicated to employees and are made readily
available to other interested parties.
• The school system performance standards ensure that all schools are maintained
equitably.
• The system has a process for communicating failures to meet departmental and staff
performance standards and can track responses to those failures.
The department maintains educational and system support facilities in a condition that
enhances student learning and facilitates employee productivity.
• System educational and support facilities are effectively maintained and provide an
appropriate environment for:
o Teaching
o Student Learning
o System Employees
Organizational Structure and Staffing
The system regularly reviews the organizational structure of the maintenance and
operations program to minimize administrative layers and assure adequate supervision
and staffing levels.
• The maintenance and operations department is administered in accordance with a
published organizational chart.
o The system provides appropriate supervision of maintenance and operations
staff.
o Levels of authority and responsibility have been assigned to each position.
o Supervisor/employee ratios have been established and are based on appropriate
standards or benchmarks.
• The maintenance and operations department regularly reviews the program’s
organizational structure and staffing levels and makes appropriate staffing adjustments
based on these reviews.
o The system has appropriate staffing levels based on applicable comparisons
and/or benchmarks such as the number of custodial staff in relation to the size of
the facilities and other relevant factors.
o Staffing projections reflect the activities proposed in the five-year facilities work
plan.
o Staffing formulas provide for additional staff as new facilities are brought on-
line and as existing facilities become older and require more maintenance and
provide for deleting staff and closing facilities whenever indicated.
APPENDIX II, PAGE 2

Complete job descriptions and appropriate hiring and retention practices ensure that the
maintenance and operations department has qualified staff.
• Job descriptions have been developed, properly reflect the needs of the department, and
are reviewed and updated periodically to address changing requirements and actual
practices.
• Personnel procedures ensure that adequate personal and professional references are
obtained and contacted.
The system provides a staff development program that includes appropriate training for
maintenance and operations staff to enhance worker job satisfaction, efficiency, and
safety.
• The system ensures that maintenance and custodial standards are regularly updated to
implement new technology and procedures. (Management Comment: “No written
standards – guidelines?”]
• The system provides professional development and training programs based on system
size and capabilities, identified needs, and the relevant trades. Annual planned training
programs are implemented for appropriate trades personnel, support and supervisory
personnel, and administrators.
Resource Allocation and Utilization
The administration has developed an annual budget with spending limits that comply
with the lawful funding for each category of facilities maintenance and operations.
• The annual budget addresses long-term goals for maintaining and operating system
facilities.
• The annual budget addresses ongoing and recurring maintenance tasks in order to avoid
high repair or replacement costs in future years.
• The budget process provides for routine evaluation of actual versus planned
expenditures.
• The budgets for physical plant maintenance and custodial services are developed using
appropriate professional standards.
The system accurately projects cost estimates of major maintenance projects.

• The system regularly evaluates projected cost estimates for accuracy and utilizes this
information to improve future estimates.
The board maintains a maintenance reserve fund to handle one-time expenditures

necessary to support maintenance and operations.
• The system and maintenance department do not use the reserve fund for recurring
expenses.
• The budgetary policy is flexible enough to ensure funding of unforeseen maintenance
needs that could adversely affect the system’s mission if not funded (e.g., emergency
funds).
APPENDIX II, PAGE 3

The system minimizes equipment costs through purchasing practices.
• When purchasing equipment, the maintenance and operations department considers the
following areas for cost-effectiveness:
o Equipment operating and maintenance costs when buying new equipment
o Refurbishing or repairing existing equipment
o Volume purchases
• Replacement projections have been developed for plant and maintenance equipment.
The system provides maintenance and operations department staff the tools and
equipment required to accomplish their assigned tasks.
• The maintenance and operations department personnel are provided with the tools
necessary to accomplish assigned duties.
The system uses proactive maintenance practices to reduce maintenance costs.

• The maintenance and operations department evaluates the cost to maintain specific
facility designs and implements strategies to reduce labor and long-term maintenance
costs.
• A preventative maintenance program has been implemented to reduce long-term
maintenance costs and service outages.
The maintenance and operations department identifies and implements strategies to

contain energy costs.
• The system collaborates with its utility providers, government agencies, uses available
local industry experts and/or other organizations to identify energy efficiency
benchmarks and implement actions to increase cost-efficiency.
• The maintenance and operations department regularly monitors energy management
controls and generates routine reports to verify the energy management system is
working.
System personnel regularly review maintenance and operation’s costs and services and
evaluate the potential for outside contracting and privatization.
• System personnel regularly evaluate existing services and activities to explore the
feasibility and cost-effectiveness of alternative methods of providing services, such as
outside contracting and privatization.
Information Management
A computerized control and tracking system is used to accurately track work orders and
inventory.
• A work order tracking system is used to increase management capability.
o The computerized work order system includes control of inventory as well as
tracking of parts, materials, equipment, and associated costs to individual work
orders.
o The inventory control system includes a procedure to automatically re-order
supplies when they are depleted.
APPENDIX II, PAGE 4

o The system provides a mechanism to charge back work order expenses to the
appropriate entity.
• The maintenance department analyzes information such as actual work hours, hours
scheduled versus hours worked, travel time, and total hours required to complete jobs.
• Work order reports are routinely produced and analyzed to improve performance.
The maintenance and operations department has a system for prioritizing maintenance
needs uniformly throughout the system.
• The maintenance and operations department places highest priority on responding to
life, health, and safety issues.
• The maintenance and operations department prioritizes maintenance needs based on its
prioritization guidelines and completes regular and emergency maintenance repairs
accordingly.
• The school system’s process of prioritizing maintenance is designed to address every
school’s needs.
Health and Safety
System policies and procedures clearly address the health and safety conditions of
facilities.
• The system has established written health and safety standards.
• Evaluations are made and documented for the condition of buildings and of each
school.
The school system complies with federal and state regulatory mandates regarding facility
health and safety conditions.
• Procedures comply with all relevant federal and state requirements.
• The system participates in state and federal voluntary efforts regarding facility health
and safety conditions and has documented resulting cost savings and/or avoidance.
The system is aware of and prepared for the permitting and inspection requirements of
the Alabama Building Code.
• The maintenance and operations department has procedures in place to ensure that all
required permits are obtained prior to the start of a project.
• The maintenance department has reviewed the Alabama Building Code and has
developed a procedure to ensure that all necessary inspections will take place.
Construction Planning
The system has effective long-range planning processes.

• The system has established a facilities planning committee that includes a broad base of
school system personnel, parents, construction professionals, and other community
stakeholders. The board specifies the role and responsibility of the committee, provides
a forum for the committee to offer the board recommendations, and establishes the
committee’s goal and interim reporting targets.
APPENDIX II, PAGE 5

• The system has established authority and assigned responsibilities for facilities
planning.
o The system uses accurate and relevant planning information through
professionals knowledgeable in facilities planning, design, and construction.
o The system addresses the feasibility and cost-effectiveness of alternative
program solutions.
o The system evaluates existing facilities support of current and planned programs
and activities.
o The system has an opportunity to reassess goals and objectives and to plan
further programs and activities.
o The system reassesses the educational program and identified future needs.
• The system estimates facilities and site needs based upon demographic projections that
are regularly updated.
• The system routinely assesses facilities for physical condition, educational suitability,
and technology readiness. A uniform checklist was used to provide evaluation criteria
related to
o site size and layout;
o space (size, number, utility, and flexibility of various areas in the facility and the
relationships of these areas to each other);
o light, heat, and air;
o acoustics;
o aesthetics;
o equipment;
o availability of utilities;
o hazardous materials;
o maintenance;
o structural adequacy;
o adaptability to change; and
o fire safety; and/or other health, sanitation, safety issues and future operational
and maintenance costs.
• The system prepares a comprehensive five-year facilities work plan that is updated
annually.
When developing the annual five-year facilities work plan the system evaluates
alternatives to minimize the need for new construction.
• The system evaluates, in writing, alternatives to new construction that could reduce the
demand for new construction.
• New school facilities are planned to accommodate expansion through relocation or
permanent facilities when changes in demographics or rapid growth can be anticipated.
• When appropriate, the school system considers building regional multi-use complexes
to be shared by middle and high schools, or local municipal or county governments to
reduce construction costs.
• The five-year facilities plan allows for construction only when needs cannot be met
through other means.
•
APPENDIX II, PAGE 6

The five-year facilities work plan establishes budgetary plans and priorities.
• The five-year facilities work plan identifies sources of funds and accurately itemizes the
costs of facility needs such as site purchase, new construction, remodeling, renovation,
the long-term use of relocation, site improvement, and deferred maintenance.
• System effectively prioritizes construction needs to meet highest needs first.
o Projects including instructional capacity are given higher priorities than
administrative or support projects.
o Construction and renovation priorities are established to ensure equitable
treatment of all areas within the system.
The board considers the most economical and practical sites for current and anticipated
needs, including such factors as need to exercise eminent domain, obstacles to
development, and consideration of agreements with adjoining counties.
• The system determines the most economical and practical locations for sites based on
its established criteria and its ranking of potential sites.
• The system properly anticipates and evaluates obstacles to development.
Construction Funding
Funds collected for school projects were raised appropriately.

• The system has evaluated in writing the advantages and disadvantages of alternative
methods for funding and financing construction projects when developing its capital-
planning budget.
The system approves and uses construction funds only after determining that the
project(s) are cost-efficient and in compliance with the lawfully designated purpose of the
funds and the system’s five-year facilities work plan.
• Approved uses of construction funds have been determined by the system’s finance
director to be in compliance with the lawfully designated purpose of the funds
• The school board uses state funds in a timely manner.
• All available capital resources are applied towards the five-year facilities work plan and
limited use capital funds are not diverted to other lower priority allowable uses.
Construction Design
The system develops thorough descriptions and specifications for each construction
project.
• The design specifications for new construction, remodeling and renovations effectively
address :
o educational program components
o advanced technology needs
o appropriate safety features
o cost-effective designs and construction practices
• The planning leader, the users of the facility and the architect and engineers have
matched the written specifications and schematics against the required specifications.
APPENDIX II, PAGE 7

The planning leader, design professionals and principal verify in writing that the final
plans represent the system’s needs.
New Construction, Renovation and Remodeling
The system has effective management processes for construction projects.

• The system has assigned one person with the authority and responsibility to keep
facilities construction projects within budget and on schedule.
o The system has determined the credentials and construction-related experience
required of the manager for each project.
o Each project manager reports directly to the individual responsible for
implementing the five-year facilities work plan.
o The project manager is held accountable for keeping facilities construction
projects within budget and on time.
• The school board establishes a “not-to-exceed” cost.
System planning provides realistic time frames for implementation that are coordinated
with the opening of schools.
• The plan contains an accountability component that provides assurance to the board and
to the public that the projects addressed in the plan will be implemented at the proposed
budget levels within the time frame outlined.
• The board receives budget updates at the completion of each phase of design.
The system requires appropriate inspection of all school construction projects.

• The system requires inspection by competent building code professionals that complies
with the requirements of the Alabama Building Code.
• A final inspection is conducted and a certificate of occupancy is issued before buildings
are occupied.
The system retains appropriate professionals to assist in facility planning, design, and
construction.
• The system uses a selection committee to find appropriate professionals for each
construction project who are familiar with architecture, design and construction, and
engineering.
• The system can demonstrate that the contracts with professionals include all of the
system’s requirements; meet the requirements of current law; and clearly state the
amounts and methods of compensation; and that compensation does not encourage
overbuilt or extravagant project costs.
The system follows generally accepted and legal contracting practices to control costs.
• The board uses generally accepted bidding procedures including:
o bids opened at the exact time advertised and inspected to confirm that all
required documents are in order;
o after bids are opened, they are submitted to the board for awarding of the
contract;
o when contracts were negotiated, all provisions of law were met;
APPENDIX II, PAGE 8

o legal counsel reviewed contract documents;
o contracts are awarded to the lowest responsible bidder whose bid met the
specifications or to the construction manager or design build contractor.
• Each contract is signed by the appropriate system official and that each contractor
awarded a contract has submitted the following:
o a signed owner-contractor agreement;
o a workers’ compensation insurance certificate, a payment bond; and
o a performance bond, a guarantee of completion within the time required or other
requirements as needed.
The system minimizes changes to facilities plans after final working drawings are
initiated in order to control project costs.
• The systems uses contracting methods that minimize change orders and all changes to
facilities plans after final working drawings are initiated require board approval.
• Change orders implemented do not result in the project exceeding budget, do not
compromise educational specifications, do not exceed industry standards, and do not
extend the completion date beyond the date projected, unless unforeseen circumstances
occur.
The architect recommends payment based on the percentage of work completed. A

percentage of the contract is withheld pending completion of the project.
• The architect recommends payment based on the percentage of work correctly
completed and in conformance with the contract documents.
• The system has a system of internal controls to ensure that timely payments are made
only after the architect’s approval of the work completed, and with the concurrence of
the system’s project manager in charge of the project.
Facility Occupancy and Evaluation
The system conducts comprehensive building evaluations at the end of the first year of
operation and regularly during the next three to five years to collect information about
building operation and performance.
• A comprehensive evaluation that assesses facility use and operating costs, as well as
building operation and performance, is conducted by the end of the first year of
occupancy.
• Additional evaluations are performed at appropriate intervals during the first three to
five years of operation. [Management Comment: “Running checks – no formal
evaluations done or recorded]
• Evaluations are used to make changes, if necessary, to the system’s construction
planning process for facilities to be built in the future.
The system has established and implemented accountability mechanisms to ensure the
performance, efficiency, and effectiveness of the construction program.
• The system has clearly stated goals and measurable objectives for the program that
reflect the intent (purpose) of the program and address the major aspects of the
program’s purpose and expenditures.
APPENDIX II, PAGE 9

• The system has established and implemented strategies to continually measure and
evaluate program performance, efficiency and effectiveness.
• The system has taken advantage of significant opportunities to improve construction
operations management, increase efficiency and effectiveness, and reduce costs.
FOOD SERVICE OPERATIONS (13/14)
Planning, Organization and Staffing
The program has developed strategic or operational plans that are consistent with system
plans, the program budget, and approved by the system.
• The system has an appropriate vision or mission statement so team members share a
common, agreed-upon purpose.
• Program management has developed goals that support the mission statement and
objectives to assist in the accomplishment of these goals. These objectives should be
quantifiable so that progress toward goal accomplishment can be measured.
• Program management has prepared a budget that is based on its plan, goals and
objectives, and not limited to historical, incremental increases.
• The system has integrated automation (data and equipment) opportunities and needs into
its plans.
The system and program are organized with clear lines of responsibility and in a manner
that provides the food service program sufficient authority to succeed.
• Food service program management has developed an organizational chart that
accurately reflects the food service program.
• The food service program has organizational units that minimize administrative layers.
• Food service staffing levels are appropriate considering such information as the number
of meals served, serving periods, and student participation.
Management
Program management has developed comprehensive procedures manuals that are kept
current.
• Food service management has developed program procedures that are consistent with
overall system policy.
• Program management has developed a procedures manual for cafeteria managers that
covers essential areas of responsibility and communicates management intent (key areas
include cash control, receipt of goods, inventory procedures, production record keeping,
sanitation and food safety, employee safety, emergencies in case of injury, and ordering
of food and supplies).
The system performs sound cash and account management.

• The food service program’s unreserved fund balance is sufficient to operate the
program and is not dependent upon general fund transfers for operations.
APPENDIX II, PAGE 10

System and program management optimizes its financial opportunities.
• The system analyzes and aggressively seeks to expand its food service operations as
opportunities are developed or arise.
Performance and Accountability
At least annually, the program inspects and evaluates its operational components and the
system as a whole, and then takes action to initiate needed change.
• Program management periodically informs system management of program
performance using performance measures and financial information and makes
recommendations for action. (Editor’s comment: At the present time, there are no
performance indicators other than financial self-sufficiency).
• The system seeks to optimize its procurement opportunities.
o Food service management is actively involved in the procurement process and
assists in the development of product specifications that best match menus and
supplier prices.
o Large systems attempt to obtain bids by zone to maximize bidders and direct
purchase product from suppliers.
o Small systems evaluate the use of procurement coops in conjunction with other
school systems when financially advantageous.
COST CONTROL SYSTEMS (54/56)
Financial Management
The system periodically analyzes the structure and staffing of its financial services
organization.
• The financial services department has an approved organizational structure.
• The position descriptions for critical financial service positions contain appropriate
education and experience requirements.
• Financial service staff receives appropriate training and professional development,
including cross-training for critical accounting processes.
• The financial services units are appropriately staffed to ensure effective delivery of
financial services to users.
Management has developed and distributed written procedures for critical accounting
processes and promotes ethical financial management practices.
• These procedures address
o identification and description of principal accounting records;
o standard accounting and journal entries including requirements for supporting
documentation;
o identification of positions that approve accounting and journal entries prior to
entry; and
o instructions for determining appropriate cut-off and closing of accounts for each
accounting period.

• The board has approved written ethics policies for the system financial staff.
The system has adequate financial information systems that provide useful, timely, and
accurate information.
• The financial accounting system has appropriately integrated financial software
components that minimize manual processes including
o efficient data entry (decentralized vs. centralized);
o capital projects tracking by and across fiscal years;
o reconciliations between control accounts and subsidiary records (receivables,
payables, payroll, inventories, fixed assets, etc.) which are automated or are
rendered unnecessary by integrated accounting controls that ensure that the
records remain in balance;
o direct-deposit program for payroll checks that is implemented to reduce
workload for accounting for payroll checks; and
o manual processes, including those using spreadsheet software, which are used to
verify, track, or maintain accounting activities are minimized.
• The system staff analyzes financial accounting and reporting procedures to minimize or
eliminate duplication of efforts
• The system staff analyzes strategic plans for measurable objectives/results
• The accounting system facilitates accountability for restricted sources of funds through
fund/grant/project accounting.
• System financial staff provides the board and system management with monthly and
annual financial reports that effectively summarize financial operations and financial
condition in an easy-to-understand format that assists the board in making financial
decisions.
• System managers receive periodic (at least monthly) reports or can electronically view
data showing budget vs. expenditure comparisons for their responsibility areas.
System financial staff analyzes significant expenditure processes to ensure they are
appropriately controlled.
• System financial staff analyzes significant contract methods and financial negotiations,
especially large dollar amount or high volume contracts.
• System financial staff analyzes major expenditure categories to recognize and review
unusual fluctuations in cost.
Internal Controls
The system has established adequate internal controls.

• The system has established effective controls over receipting processes to ensure
o timely depositing and recording of collections;
o recording of collections to the correct accounting codes (fund, revenue source,
object); and
o compliance with federal, state, and system laws, rules, and policies as
appropriate relating to accounting for moneys received.
• The system has established effective controls over payroll processes to ensure

o appropriate and timely reporting and remitting of federal payroll taxes to
appropriate agencies (review reports and determine reasons for any payroll tax
penalties paid by system);
o appropriate and timely reporting of other payroll deductions, such as health
insurance premiums;
o appropriate and timely reporting of payroll and attendance information to
employees (both on a payroll and annual basis);
o compliance with federal, state, and system laws, rules, and policies; and
o salary costs are properly charged to the correct accounting codes, including but
not limited to fund, function, project, location, and object.
• The system has established effective controls over disbursing processes.
o Payments are for authorized purposes, have sufficient budget authority, and
prior verification of funds availability.
o Payments are supported by evidence that the goods and services were received.
o Payments are supported by appropriately canceled vendor invoices/bills.
o Disbursements are properly charged to the correct accounting codes (fund,
function, project, location, object).
Management proactively responds to identified internal control weaknesses and takes

immediate steps to correct the weaknesses.
• Internal control weaknesses are identified from external and internal audit reports,
risk assessments, grantor monitoring reports, and other sources, such as
communications from employees and the public.
• System management assigns responsibility for resolving internal control weaknesses
to appropriate staff, who must periodically report to management on progress
towards resolving weaknesses.
The system produces an annual budget that is tied to the strategic plan and provides
useful and understandable information to users.
• Budgets are formed and adopted pursuant to applicable state law and rules.
o Budget meets state-mandated and system required time deadlines.
o Budget document summaries are in approved format and appropriate detail is
included.
• The system has established a budget planning process and timeline that is clearly
communicated to all of the involved stakeholders.
• The system has established a budget planning process to link strategic plan objectives to
the development of the budget.
Management analyzes strategic plans for measurable objectives or measurable results.

• Strategic plan objectives can be tied to specific departments or projects and provide
guidance to determine appropriate expenditures to achieve plan objectives.
• Strategic plan includes a provision for maintaining adequate levels of unreserved fund
balance.
• Management has developed a process that primarily commits funds for activities and
projects that meet strategic plan objectives.

• The system has established appropriate procedures for reviewing, evaluating the
financial impact of, and approving budget amendments.
External and Internal Auditing
The system ensures that it receives an annual external audit and uses the audit to
improve its operations.
• Audit reports indicate that the audits were completed in accordance with Government
Auditing Standards.
• The system responds to audit comments timely and appropriately.
The system has an effective internal audit function and uses the audits to improve its
operations.
• The system’s internal audit function is organizationally independent.
o It reports to the board or to a board-designated internal audit committee.
• The internal audit function performs annual risk assessment.
• The internal audit function prepares an annual internal audit plan that is based on
prioritization of risks identified in the annual risk assessment.
o The board approves the annual internal audit plan.
• The board periodically approves internal audit reports.
o Internal audit reports include system responses and corrective action plans.
o The internal audit function has a process that ensures periodic follow-up of
findings noted in previous internal audit reports.
(Management Comment: Periodic audits are randomly performed during the year. Due
to the size of our system, this is handled through finance staff.)
The system ensures that audits of internal funds and discretely presented component units
(foundations and charter schools) are performed timely.
• The system ensures that required reports are timely and received by the external auditor
for consideration in the completion of the system’s financial audit.
o Annual school internal accounts financial audits are timely completed and
presented to the board.
o CPA audits of direct support organizations are timely completed and presented
to the board.
o CPA audits of charter schools are timely completed and presented to the board.
• Other information that demonstrates the system’s use of this best practice and should be
considered.
Cash Management
The system periodically reviews cash management activities, banking relationships,

investment performance, and considers alternatives.
• The system has appropriate written policies and procedures for cash management.
o The system maintains its cash deposits in qualified public depositories.
o Cash collections are timely deposited and invested.

o System staff who do not have the ability to update accounting records timely
perform bank reconciliations. (Management Comment: “Local school
supervisors review and approve on a monthly basis.”)
o Appropriate management staff periodically review bank reconciliations and
investigate unusual reconciling items.
o Banking contracts are periodically analyzed to ensure terms and fee schedules
are appropriate.
• The system has appropriate written policies and procedures for investments that
provide guidance for maximizing return for investments while ensuring the safety and
liquidity of investments.
o The system has an investment policy when it invests in those authorized
investments for which an investment policy is required.
o When investing in other than SBA investments, the system periodically reports
to the board the results of its investing activities—monthly or quarterly, and
annually as appropriate.
o When investing in other than SBA investments, system staff analyzes the risk
of the investment vs. the projected return on the investment.
o When investing in other than SBA investments, system staff are knowledgeable
and receive periodic training on investments.
o If appropriate, the system either physically protects its investments or provides
for sufficient safekeeping of investment securities.
o If appropriate, the system monitors investment earnings to ensure accuracy of
amounts collected.
Capital Asset Management
The system has established written policies and procedures and periodically updates them
to provide for effective management of capital assets.
• The system has implemented effective procedures to ensure that capital outlay
purchases are appropriately capitalized.
o The systems capitalization thresholds are consistent with state requirements.
o The system reconciles capital asset expenditures with additions to capital
assets.
o The system has procedures to ensure that appropriate asset values for
completed construction projects are timely transferred to detailed subsidiary
records for capital assets.
• The system physically safeguards and tags capital assets.
• The system has established and carries out appropriate procedures to follow up on
missing property items.
• The system appropriately accounts for capital assets acquired with restricted source
funds.
The system ensures significant capital outlay purchases meet strategic plan objectives.
• The system prepares separate capital projects budgets.
• The system has implemented effective procedures and periodically updates them to
provide for effective management of assets.

Debt Management
The system has established written policies and procedures and periodically updates them
to provide for effective debt management.
• The system tracks debt service requirements and ensures timely payment.
• The system is knowledgeable about debt service financial reporting requirements, e.g.,
continuing financial disclosures pursuant to Securities and Exchange Commission
requirements, and has established procedures to ensure adequate and timely reporting.
The system ensures that significant debt financings meet strategic plan objectives.
• The system evaluates debt capacity and financing alternatives prior to issuing debt.
Risk Management
System staff periodically monitors the system’s compliance with various laws and
regulations related to risk management.
• The system has established policies and procedures and periodically updates them to
identify various risks and provide for a comprehensive approach to reducing the
impact of losses.
o The board has written risk management policies.
o System management maintains written procedures that carry out board policy.
• The system has adequate insurance coverage.
o Liability, property, casualty, umbrella, employee and public official bonds.
The system prepares appropriate written cost and benefit analyses for insurance
coverage.
• System staff analyzes alternatives for insurance coverage such as self-insurance and
other current industry trends.
• Management reports to the board comparisons with local industry, other governmental
entities, and comparable school systems.
Purchasing
The system has established written policies and procedures to take maximum advantage
of competitive bidding, volume discounts, and special pricing agreements.
• The system periodically evaluates purchasing practices to maximize use of human
resources assigned to the purchasing function.
o Purchase cards are used for small dollar purchases.
o Effective quotation procedures are used for purchases above small dollar
purchases, but less than dollar limits requiring competitive bidding.
o Competitive bidding processes are used for purchases above competitive
bidding thresholds.
o State contract bids, bids of other school systems, and other innovative
purchasing processes are considered where appropriate.

• The purchasing function is organizationally separate from system departments that
requisition goods and services.
Inventory Management
The system has established written policies and procedures and periodically updates
them to provide for effective management of inventories.
• The system has established effective controls over inventory processes including
effective receipt and issue procedures.
• The system conducts annual physical counts of inventories using cost-effective
methods.
The system periodically evaluates the warehousing function to determine its cost-
effectiveness.
• The system evaluates warehousing services to ensure effectiveness and user satisfaction.
o Inventory requisitions are delivered timely.
o Users receive inventory items they ordered.
o Items stored in warehouse are those that users most frequently ask for.
o Effective reorder points are used for stock replenishment.
HUMAN RESOURCE MANAGEMENT
Human Resource Management
The system efficiently and effectively recruits and hires qualified instructional and non-
instructional personnel.
• The system
o can demonstrate that it verifies the qualifications of all of its instructional
employees, and that all instructional employees are qualified for the positions
that they hold;
o by policy conducts its employment procedures in a manner that assures equal
opportunity regardless of age, race, color, religion, sex, and national origin; and
o completes at least preliminary background checks of all new employees prior to
placing the employee in a position that involves contact with students. (Basic
Indicator)
• The system maintains up-to-date, clear, concise, and readily accessible position
descriptions that accurately identify the duties of each position and the education,
experience, knowledge, skills, and competency levels required for each class of
positions, and for each system-level administrative position.
• The system’s recruiting practices generate a sufficient number of qualified applicants to
fill vacant positions in a timely manner. Factors that should be considered in reviewing
the system’s recruiting practices include those below:
o Are job vacancy announcements clear and readily accessible to potential
employees?
o Do out-of-state recruiting trips achieve measurable results over time that justify
the costs of those trips?

o Has the system developed/used other recruiting practices, such as job fairs,
college partnerships, or local training programs?
• The system uses a variety of methods, including the Internet, to increase the
accessibility of information on job vacancies, the ease with which potential applicants
can submit applications, and the efficiency with which applications can be processed
and shared within the system.
• In those areas in which the system experiences a shortage of qualified applicants, the
system has developed and implemented short- and/or long-term strategies to remedy the
situation.
• If the system is not generating enough qualified recruits to fill its vacancies, then the
system has compared its entry-level salaries and other recruitment factors with
neighboring or competing systems to determine what steps are necessary to better
compete for qualified applicants. Those steps have been identified, reported to the
board, and addressed by the board to the extent feasible.
To the extent possible given factors outside the system’s control, the system works to
maintain a reasonably stable work force and a satisfying work environment by addressing
factors that contribute to increased turnover or low employee morale.
• The system can demonstrate through climate surveys, exit interview results, collective
bargaining negotiations and/or other appropriate methods, that it has created a working
environment for its employees that enhances worker satisfaction, and minimizes
employee turnover. At a minimum
o unless the results of surveys conducted by the employee unions are available to
the system, the system should conduct climate surveys that measure employee
satisfaction on such factors as work environment, quality of supervision, safety,
system-wide support, and opportunities for professional development; and
o the system should conduct exit interviews with employees who terminate
employment, and compile the results of these interviews.
• The system maintains historical data on turnover rates for major classes of employees
and monitors this data to identify unusual variations in the turnover rate. In lieu of
historical data from the system, current turnover data from peer systems can be used.
• Systems monitor data related to portions of the workforce approaching retirement, with
attempts to forecast any large numbers of retirements that are likely to create a need for
an abnormally high number of qualified applicants in any given year.
• The administration and board have been informed of the results of efforts to evaluate the
working environment of the system. Based upon analyses of the working environment,
the system has taken steps to identify and remedy factors that adversely affect this
working environment. These steps may include
o comparison of salary and benefit packages with peer systems and with other
public and private employers in the area;
o internal equity studies (comparisons of pay grades and responsibilities for major
classes of positions within the system);
o linking pay increases to performance, including student achievement;
o incentive pay policies to encourage and reward effective teachers, critical
shortage teachers, and teachers in hard to place schools; or

o basing the selection of personnel for positions that receive supplemental pay on
performance criteria.
• The system maintains clear and effective channels of communication with its
employees, including
o providing readily accessible copies of a useful employee handbook, the
collective bargaining agreement, and information on system personnel policies
and benefit packages;
o communicating system news and changes in policy to all employees; and
o opportunities for employee feedback on system policies and practices that affect
their areas of work or expertise, including employee membership on policy
committees, and/or the solicitation of employee input on system policies and
programs.
The system provides a comprehensive staff development program to improve student

achievement and to achieve and maintain high levels of productivity and employee
performance among non-instructional, instructional, and administrative employees.
• The system
o conducts orientation programs for all new employees, and includes information
on system procedures, performance expectations and evaluations, training and
career opportunities, and personnel policies regarding such issues as absences,
leave approval and tardiness; and
o has a system-wide training program and maintains training records on each staff
member. (Basic Indicator)
• In the process of providing professional development for all employees, the system
conducts needs assessments that include input from employees and their supervisors at
least every other year. Included within these assessments is input related to the new
employee orientation programs. Professional development for instructional personnel
should be planned and implemented based on an analysis of student needs.
• The system establishes and maintains formal staff development plans to ensure that all
employees receive needed training. Individual professional development plans are
maintained for instructional personnel.
• As required by law, the inservice activities for instructional personnel primarily focus
on
o subject content,
o teaching methods,
o technology,
o assessment and data analysis,
o classroom management, and
o school safety
• The system solicits employee feedback on in-service training activities, especially high-
cost or recurring training efforts. This feedback is used to evaluate the quality of the
training; the performance of the trainers; the extent to which training efforts have met
identified long-term training objectives; and the relative benefits produced by the
training in view of the costs of the training.
• Individual departments are aware of their training responsibilities and have access to
budgeted funds in order to meet those responsibilities. The system has policies and/or

procedures to guide the use of system funds for high cost training activities such as
conference attendance, consultant trainers, or the purchase of video training or other
training packages.
• The system has mentoring programs for new non-instructional, instructional, and
administrative employees. Mentors receive training at least bi-annually. Mentoring
programs should be relationship-based with minimal paperwork requirements. For new
teachers, the system has a comprehensive induction program that provides
o opportunities to learn the additional skills necessary to be successful in specific
school environments; and
o a mentoring component for new teachers.
• The system provides information and administrative support to encourage instructional
personnel to pursue certification by the National Board of Professional Teaching
Standards.
• All principals, assistant principals, and school site administrators have completed (or
anticipate completing within the current school year) the system leadership training
program for administrators and school-based managers.
• Considering the size of the system and the projected need for new school administrators
over the next three to five years, the system has developed a pool of potential
administrators who are receiving training prior to their selection to become
administrators.
The system’s system for formally evaluating employees improves and rewards excellent
performance and productivity, and identifies and addresses performance that does not
meet the system’s expectations for the employee.
• The system
o has established and implemented procedures for assessing the performance of all
instructional personnel.
o provides written information regarding the performance assessment process to
all personnel at the beginning of a rating period, including performance criteria
that will be used in the assessment and the process that will be used to make the
assessment;
o has performance criteria including measures and standards related to student
outcomes for instructional personnel, and
o provides employees with a written employee disciplinary procedure that includes
provisions of due process. (Basic Indicator)
• The evaluation of instructional employees includes an appraisal of the employee’s
content knowledge in the area of instruction. The evaluation of performance may
include input from peers and subordinates, from parents and from other classes of
employee. Master teachers who have received training for this purpose may be used to
assist in the evaluations of new teachers.
• The system verifies that all instructional employees receive performance evaluations at
least once a year as required by law, and all non-instructional employees receive
performance evaluations as required by system policy.
• The evaluation process is structured in such a way that employees are clearly informed
when their performance does not meet the system’s expectations. When an employee’s
performance does not meet expectations, the supervisor provides the employee with

written notice as to when performance will be reevaluated, and a copy of this notice is
provided to the system.
• The evaluation of school administrators is made after considering feedback solicited and
received from non-administrative personnel and from parents.
The system ensures that employees who repeatedly fail to meet the system’s performance
expectations, or whose behavior or job performance is potentially harmful to students, are
promptly removed from contact with students, and that the appropriate steps are taken to
terminate the person’s employment.
• The system regularly provides training, guidance, and coaching to managers on the
procedures and issues associated with working with poorly performing employees.
• The system has established procedures and criteria to identify the employee behaviors
and performance problems that are potentially harmful to students.
• The system has established and implemented policies regarding the drug testing of
employees and who are impaired by alcohol or drug abuse, in accordance with federal
law. The established policy includes the confidential random testing of new employees
and of employees after specified accidents or incidents. The policy provides for
termination of persons who test positive for drug or alcohol use under the provisions of
federal law.
• Does the system conducts an employee assistance program for staff to receive assistance
with any admitted substance abuse issues or any impairment resulting from alcohol or
drug abuse? While staff receive counseling or other treatment, are they suspended from
bus driving or other safety-sensitive functions?
• System managers
o follow system procedures and state requirements for working with employees
with unsatisfactory performance in such a way that performance is improved or
employment is terminated; and
o monitor the progress and performance of students who are under the instruction
of a teacher who has been evaluated as performing unsatisfactorily.
• At least one official at the system level is charged with the responsibility of working
with principals and other administrators to appropriately document poor performance
and to provide administrative and legal consultation to the principals and other
administrators in making and implementing decisions to terminate employees.
• The system provides for
o the prompt investigation and resolution of allegations of behavior by system
employees that is potentially harmful to students and
o the expeditious removal from contact with students those employees whose
behavior, attitude, or performance may be harmful to students.
The system has efficient and cost-effective system for managing absenteeism and the use
of substitute teachers and other substitute personnel.
• The system monitors rates of absenteeism and the use of substitutes among teachers and
other essential employees. The system has defined the rate of absenteeism that requires
system review, and has developed policies/practices to deal effectively with the
problems created by excessive absenteeism.

• The system recruits and maintains a sufficient number of substitute teachers to cover
most absenteeism peaks. The system has clearly defined procedures for teachers and
essential non-instructional personnel to notify the appropriate school or system officials
of an anticipated absence and for substitutes to be contacted.
• The system provides ongoing training and orientation for substitute teachers.
• The system routinely provides special assistance (training and oversight) to those who
must substitute for extended teacher absences.
• The system has implemented ways to decrease absenteeism, which may include an
incentive program to reward good attendance.
The system maintains personnel records in an efficient and readily accessible manner.
• The system uses automated record-keeping systems and minimizes the use of antiquated
or time-consuming hardcopy record systems. The system has an efficient and effective
record keeping system for both automated and hardcopy personnel records, including a
system for the identifying and archiving of old records.
• The system has established procedures to allow officials at school sites to access
automated personnel records. School administrators can amend personnel records
without compromising the security of those records, thus diminishing the need for the
transfer of paper from the school to the system office.
• The system can demonstrate that it updates personnel records in a timely manner, and,
when dealing with a filing backlog, files hardcopy records in a prioritized fashion so
that needed records can be found in the file.
The system uses cost-containment practices for its Workers’ Compensation Program.
• The system reviews its Workers’ Compensation Program to evaluate workers’
compensation claims and expenses. Included in this evaluation, at a minimum, are an
examination of claims trends and a comparison with state and national statistics, peer
and area school systems, and as appropriate for some positions, other government
agencies and private industry.
• The system uses the results of these evaluations to be proactive in attempts to cost
effectively reduce frequency and cost of Workers’ Compensation claims.
• The system has procedures that are distributed to all employees concerning prompt
reporting of all on-the-job injuries. (Management Comment: “Incident reports.’)
• The system has a safety inspection program that determines the corrective actions
necessary based upon past workers' compensation claim experience and proactive
inspection of known and probable high-risk areas and professions.
• The system practices cost-containment measures to limit the amount needed to be
placed annually into the workers compensation reserve fund. Do these cost
containment measures include?
o a light duty program to get injured employees back to work as soon as possible;
o routine, cost-efficient monitoring and follow-up of claims (usually by a third
party administrator) to ensure that workers are returned to work as soon as
possible;
o a training and safety program to reduce the likelihood of on-the-job accidents;
and

o a claims review function to identify and address situations, unsafe conditions, or
training deficiencies that may have contributed to worker injuries or accidents.
The system’s human resource program is managed effectively and efficiently.

• The system has clearly stated goals and measurable objectives for the human resource
program that reflect the intent (purpose) and expected outcomes of the program and
address the major aspects of the program’s expenditures.
• The system conducts formal and/or informal reviews of the human resource program’s
organizational structure and staffing levels to minimize administrative layers and
processes. The results of formal reviews are provided in writing to the school board.
• The system’s human resource program staffing levels are reasonable, based on
applicable comparisons and/or benchmarks, and that each position performs work that
adds value to the system. Furthermore, the system can demonstrate that each
administrative position has supervisory or management responsibilities that justify
classification as an administrative position.
• The system has considered the advantages, disadvantages, potential costs and potential
cost savings of improving the efficiency and effectiveness of delivering human resource
services and benefits through increased use of automation and technology and the use of
outsourcing.
• The system has taken advantage of significant opportunities to improve personnel
management, increase efficiency and effectiveness, and reduce costs.
ADMINISTRATIVE AND INSTRUCTIONAL TECHNOLOGY (56/57)
Technology Planning
The district has a comprehensive technology plan that provides direction for
administrative and instructional technology decision making.
• The district has a board-approved technology plan that addresses both administrative
and instructional technology. (Basic Indicator)
• The district annually conducts an assessment to identify district and school-level
technology needs.
• The district has solicited and used broad stakeholder input in developing the technology
plan.
• At a minimum, the district technology plan addresses the subjects below.
o Individual school technology needs
o Equitable resource allocation, anticipating growth and technology advances
o Funding for technology
o Cost-effective acquisition
o Professional development for technology users
o Technical support needs of users
o Infrastructure and network communication, including community access issues
o Information management and delivery

• The district technology plan is compatible with state reporting requirements and aligned
with federal initiatives.
• The objectives in the technology plan are measurable and reflect the desired outcomes
for educational and operational programs.
• The district’s annual budget provides funds for major technology initiatives as reflected
in the plan.
• The district has taken advantage of opportunities to improve technology operations,
increase efficiency and effectiveness, and reduce costs.
• The district has identified an individual(s) responsible for implementing and updating
the technology plan.
• The district investigates grant opportunities for technology funding and stays current
with state and federal funding initiatives.
Cost-Effective Technology Acquisition
The district acquires technology in a cost-effective manner that will best meet its
instructional and administrative needs.
• The district bases its technology acquisitions on identified needs and its technology
plan.
• The district uses the results of research and evaluations of previous decisions to identify
technology that will best meet instructional and administrative needs.
• The district has established standards for acquiring digital instructional materials,
software, and hardware for administrative and instructional use.
• The district provides opportunities for district and school personnel to preview,
evaluate, and recommend acquisition of technology strategies, instructional materials,
and software.
• The district coordinates with the schools and uses different purchasing strategies to
lower costs of acquiring technology and instructional learning systems.
• The district assists schools in negotiating purchase prices for technology acquisitions.
• The district considers future support, operating, maintenance, and disposal costs when it
acquires technology.
• The district equitably distributes technology resources to schools within the district.
Technology Professional Development
District and school-based staff receive professional development training for all
technologies used in the district.
• The district verifies the availability of appropriate training before acquiring new
equipment or software.
• The district provides appropriate professional development that is based on feedback
from central office and school-based staff and is aligned with the district's strategic
plan, technology plan, and the School Improvement Plans (SIPs).
• The district funds technology training.
• The district provides a variety of opportunities in terms of time, location, and delivery
mode for educators and other district staff to obtain technology training.

• The district has established performance criteria that include technology skills for both
administrators and teachers.
• The district provides professional development on integrating technology into the
curriculum. (Basic Indicator)
• The district provides appropriate professional development to administrators and non-
instructional staff. (Basic Indicator)
• The district provides specialized training for technology support personnel.
• District and school staff receives training to keep technology skills up-to-date.
• The district has a process to assess the effectiveness of professional development
training provided to ensure competency in the skills targeted.
Technical Support
The district provides timely and cost-effective technical support that enables educators
and district staff to successfully implement technology in the workplace.
• The district conducts a comprehensive assessment of the technical support needs of the
schools and district offices.
• The district budgets for all costs associated with the installation and support of its
technology.
• The district provides comprehensive technical support to the schools and district offices.
(Basic Indicator)
• Are technical support responsibilities assigned to specific personnel at both the district
and the school level?
• The district has procedures for a regular, systematic, and equitable prioritization of
technical support services.
• The district effectively coordinates the delivery of support services, analyzing the
technical support provided, and shares the resolution of support issues among technical
support staff.
• The district provides timely technical support in accordance with its service priorities.
• The district evaluates the quality and timeliness of the technical support provided.
• The district has an equipment replacement policy that specifies a time frame for
technologies to be recycled or replaced to minimize the cost of supporting out-of-
warranty computers.
Infrastructure and Network Communication
The district maintains a dependable, standards-based infrastructure employing strategies

that cost-effectively maximize network and Internet access and performance.
• The district employs practices that provide a consistently available and fully operational
network.
• The district has developed written speed and access standards for district network
resources.
• The district has virus protection software and procedures in place.
The district uses technology to improve communication.

• The district uses web technologies, such as the Internet and intranet sites, and email to
improve and enhance communication between groups such as schools, districts, the
state, parents, and the community.
• The district administration uses email to supplement communications of policies and
information to schools.
• The district uses email to circumvent costly meetings whenever feasible and to increase
the frequency and speed of communications to parents and teachers.
The district has written policies that apply safe, ethical, and appropriate use practices
that comply with legal and professional standards.
• Staff, teachers, students, and parents are provided written and verbal guidelines
describing the appropriate and inappropriate uses of technology, such as school
computers, the Internet, copiers, facsimile machines, and TV/VCRs.
• The district has implemented policies and procedures to prevent access to inappropriate
Internet sites.
• The district provides staff, teachers, students, and parents with written and verbal
guidelines describing legal uses of digital materials, both instructional and non-
instructional.
Information Management and Delivery
The district has established general controls in the areas of access, systems development
and maintenance, documentation, operations, and physical security to promote the proper
functioning of the information systems department.
• The district has written procedures and a standards manual.
• The district has had an EDP audit within the last three years with no outstanding
findings of material weaknesses. (Management Comment: “We do an analysis of our
organization’s computer and information system to check for security breaches every
summer.”)
• Appropriate segregation of duties based on district size exists within the data processing
function.
• The district protects systems from unauthorized users by using room locks, passwords,
firewalls, and other needed means as conditions warrant.
• Controls exist to limit access to and prevent release of confidential and sensitive data.
• The district ensures that independent databases are effectively managed to provide
reliable and accurate data and ensure efficient operations.
• If a school district engages a service organization to process transactions on its behalf,
the district has executed appropriate agreements with the providers and appropriate
control procedures have been established.
The information needs of administrative and instructional personnel are met by applying
appropriate project management techniques to define, schedule, track and evaluate
purchasing, developing, and the timing of delivering IT products and services requested.
• The district analyzes alternatives to identify the most cost-effective method of
delivering IT products and services.

• The district can demonstrate that its information systems deliver IT products and
services in a timely manner.
• The district has a way to gauge user satisfaction with the delivery of IT products and
services.
• Users are satisfied with the information they receive from the IT department.
MANAGEMENT STRUCTURES (40/43)
Board and Superintendent Roles and Responsibilities
The roles and responsibilities of the board and superintendent have been clearly
delineated, and board members and the superintendent have policies to ensure that they
have effective working relationships.
• The system has developed written policies that clearly delineate the responsibilities of
the board and the superintendent.
• The board and superintendent have policies for how board members are to access
system staff or direct staff to respond to constituent inquiries, and board members
adhere to these procedures.
• The board evaluates its performance and, if the superintendent is appointed, evaluates
the superintendent’s performance.
The board and superintendent have procedures to ensure that board meetings are
efficient and effective.
• School board meetings are scheduled at a time and place convenient to the public.
• The board receives agenda materials in sufficient time to review them thoroughly prior
to board meetings.
• The board’s agendas allocate sufficient time for the board to discuss, develop, or
evaluate system policies, goals, programs, and strategies for improving student
achievement. The board addresses these issues.
• For each major agenda item, system staff provide board members with a clearly written
summary that describes how the item supports the system’s goals and objectives, and
other specific information that may include any of the following items deemed
necessary by the board:
o the reason for recommended action on the item;
o how the action will be accomplished;
o what the desired results are;
o what alternatives have been considered;
o what resources will be needed;
o who will be affected and whether they have been advised of and given
opportunity for input on the proposed action;
o how the proposed action will affect students and parents;
o what policy or law may apply to the item;
o whether the item complies with, duplicates, modifies, or affects existing policies
or procedures;
o whether a new policy is needed to implement the proposed action;

o what the time frame is for implementing and completing the proposed action;
and
o who will evaluate the proposed action and how it will be evaluated.
The board and superintendent have established written policies and procedures that are
routinely updated to ensure that they are relevant and complete.
• The system’s policies do not cover procedural matters.
• The system’s policies and procedures are readily accessible to all system staff, and staff
uses them to guide their activities.
• The board’s attorney reviews all proposed policies and procedures revisions to ensure
that they comply with state requirements and are relevant and complete.
The system routinely obtains legal services to advise it about policy and reduce the risk of
lawsuits. It also takes steps to ensure that its legal costs are reasonable.
• The system has procedures for the board or individual board members to confer with
the board attorney.
• The system has procedures for the superintendent, his designee, or other staff to access
the attorney. These procedures consider the cost of providing these attorney services
and potential conflict-of-interest situations.
• The contract fees or salary the system pays its board attorney is comparable to those of
similar systems.
Organization, Staffing and Resource Allocation
The system’s organizational structure has clearly defined units and lines of authority that
minimize administrative costs.
• The system has clearly defined the responsibilities of each organizational unit and
communicated these responsibilities to staff and the public.
• The system’s top administrators (directors and above) have reasonable spans of control.
• The system makes changes to its organizational structure to streamline operations and
improve operating efficiency.
The superintendent and school board exercise effective oversight of the system’s financial
resources.
• The system provides the board with information about revenue and expenditures by
major function over the past two to three fiscal years for use in evaluating budget
proposals.
• Changes or concerns in financial condition are reported to the board in a timely manner,
and the board takes necessary corrective actions.
• The school board has established limits for how much various system staff can spend
without approval and it reviews and approves all purchases that exceed these amounts.
The system has clearly assigned school principals the authority they need to effectively
manage their schools while adhering to system-wide policies and procedures.
• The system has given school administrators staffing and budget flexibility.

• The system has sufficient controls to ensure that school administrators adhere to system-
wide policies and procedures.
• The system holds school administrators accountable for their performance in achieving
school, system, and state educational goals.
Planning and Budgeting
The system has a multi-year strategic plan with annual goals and measurable objectives
based on identified needs, projected enrollment, and revenues.
• The school system maintains and publishes a clearly written, multi-year strategic plan to
provide vision and direction for the system’s effort. The plan addresses state and
system education goals, including student performance goals.
• In developing the strategic plan the board :
o identifies and formally adopts a limited number of system priorities to guide the
system’s strategies and major financial and program decisions;
o instructs system staff on how these priorities should be considered in making
program and budget decisions.
• The strategic plan clearly delineates
o the system’s goals, and objectives and strategies for achieving them;
o the priorities the board assigns to its goals, objectives, and strategies;
o the strategies the system intends to employ to reach desired objectives;
o the performance measures and standards the system will use to judge its progress
toward meeting its goals; and
o the entities responsible for implementing the strategies in the plan and the time
frames for implementation.
• The board annually assesses the progress the system has made toward achieving its
objectives.
• The board annually reviews and, if necessary, amends its priorities and strategic plan to
reflect changes in community standards, student needs, or board direction.
The system has a system to accurately project enrollment.

• The system documents the methodologies and processes for key areas of its forecasting
process.
• The system implements processes to ensure the accuracy of school FTE counts.
The system links its financial plans and budgets to its annual priorities in the strategic
plan and its goals and objectives; and system resources are focused towards achieving
those goals and objectives.
• The system links its financial plans and budgets to its priority goals and objectives,
including those for student performance.
• The system can demonstrate that it assesses performance and adjusts its financial plans
and budgets to improve its ability to meet its priority goals and objectives.
• System staff is aware of and direct their effort toward the achievement of the priority
goals and objectives.
When necessary, the system considers options to increase revenue.

• If additional revenue is needed, the system considers pursuing various local options to
increase revenues (e.g., half-cent sales tax, bonds underwritten by voted millage,
property taxes).
• The system has taken actions to obtain private, state, and federal grants and other
alternative funding.
• The system has taken advantage of opportunities to improve management structures,
increase efficiency and effectiveness, and reduce costs.
Community Involvement
The system actively involves parents and guardians in the system’s decision making and
activities.
• Schools use every practical means of communication to provide timely information to
parents/guardians such as: newsletters, flyers, websites, direct school-parent contact,
etc.
• System schools conduct annual parent/teacher conferences.
• The system has active Parent Teacher Associations/ Parent Faculty Organizations and
other effective methods to involve and encourage parent leadership and participation.
The system actively involves business partners and community organizations in the
system’s decision making and activities.
• System schools involve businesses in helping to fund educational programs, including
applying for grants.
• Students, parents, teachers and administrators regularly participate in community
service projects, including offering school resources when practical.
• The system can demonstrate that business partners on School Advisory Councils
(SACs) are actively involved in making decisions regarding school improvement.
• The system maintains or coordinates with a foundation whose members reflect a wide
variety of business interests.
EDUCATIONAL SERVICE DELIVERY (31/31)
Effective and Efficient Instructional Programs
System administrators use both academic and nonacademic data to guide them in their
decision making about improving K-12 education programs.
• System students perform well on a variety of academic and nonacademic indicators, or
student performance has substantially improved over the prior three years.
• System administrators compare student academic assessments to state accountability
standards and peer systems.
• System administrators disaggregate student assessment data to evaluate and improve the
performance of subgroups of students.
• System administrators use performance measures and benchmarks other than student
assessment indicators to improve K-12 basic education programs.
• The system has identified and implemented initiatives to address system-wide
achievement gaps.
The system provides effective and efficient Exceptional Student Education (ESE)
programs for students with disabilities and students who are gifted.
• The system’s procedures for identifying and assessing students, developing
individualized education plans (IEPs), providing and coordinating services for ESE
students, and transitioning students are consistent with state and federal laws. (Critical
Indicator)
• The system maximizes Medicaid reimbursement by billing for all services for which it
is cost-effective.
• System administrators evaluate the success of ESE instruction using student
achievement and other appropriate measures and benchmarks and monitor services
provided to students in non-public school settings.
The system ensures that schools use effective planning and evaluation processes to
improve student outcomes, including school improvement plans and other data driven
processes such as the Sterling process.
• At a minimum, each of the system’s schools has a board approved school improvement
plan (SIP). (Critical Indicator)
• The system has an intervention plan to assist schools not making adequate progress.
• The system monitors each school’s implementation of its SIP and other system-
approved school improvement planning and evaluation processes and provides
constructive feedback and technical assistance where necessary.
• Schools have developed clear, measurable objectives as part of their school
improvement planning process. (Ask each principal for copy)
• System administrators evaluate the success of the system’s school-based planning and
evaluation efforts by periodically compiling the results obtained by SIPs and other
approved processes and incorporates these results the system’s decision-making
process.
The system ensures effective progression of students from kindergarten through grade 12
and prepares students for work and continued education.
• Teachers regularly assess student progress towards meeting system expectations,
develop academic improvement plans for students and provide intensive remedial
instruction to maximize the student’s ability to progress to the next grade or level. (Ask
principals for copies of plans, schedules, etc.).
• How does the system encourage and facilitate the sharing of innovative and effective
teaching strategies to meet the diverse needs of students.
• How does the system assesses how well students’ progress from grade to grade or from
one school level to the next (elementary to middle, middle to high, and high school to
postsecondary) and does it use this information to make improvements? (For
principals.)
The system’s organizational structure and staffing of educational programs minimizes

administrative layers and processes.

• The system’s organizational structure of its educational programs, including the central
office, has reasonable lines of authority and spans of control to meet the needs of
system teachers and students.
• The system’s central office staffing for its educational programs is adequate to meet the
needs of system teachers and students.
• How does the system ensure efficient use of resources related to central office staffing
levels, including administrators and resource/curriculum specialists?
o Does it compare itself to peer systems and/or state or national standards?
o Does it compare favorably using these standards.
Effective and Efficient Instructional Support
The system ensures that students and teachers have sufficient current textbooks and
other instructional materials available to support instruction in core subjects and to meet
the needs of teachers and students.
• The system purchases instructional materials in accordance with state law. (Critical
Indicator)
• The system’s process for reviewing and selecting instructional materials involves input
from teachers and other appropriate stakeholders.
• The system formally obtains feedback from teachers and principals as to the usefulness
of instructional materials in the classroom and uses this information when selecting
future materials.
• The system maintains and disposes instructional materials in a cost-effective manner,
and explores all reasonable alternatives before disposing of textbooks.
• The system maximizes the collection of money due to lost or damaged instructional
materials and uses the money to offset the costs of new instructional materials.
The system has sufficient school library or media centers to support instruction.
• The system ensures that school library/media center resources are sufficient to support
instruction as evidenced by
o up-to-date materials and equipment;
o sufficient, appropriate materials and equipment for students; and,
o teacher and principal satisfaction with available resources.
• The system has and regularly uses procedures to reduce library and media costs, such as
coordinating orders to take advantage of bulk rate discounts.
• To the extent possible, the system’s library and media services are automated.
The system utilizes instructional technology in the classroom to enhance curriculum and
improve student achievement.
• The system provides schools with recommended lists of instructional courseware that
align with the Sunshine State Standards and system grade level benchmarks.
• The system provides opportunities for students to utilize technologies in order to benefit
by graduating with skills needed for post-secondary education and employment in the
21st century.

• The system ensures that all students are encouraged to use technology in school and are
required to use computers and current, appropriate software in completing assignments
as part of the regular curriculum
• Students at all schools are regularly given time to work on computers, and students
without computer access at home are able to access computers through school.
• The system formally obtains feedback from teachers and principals as to the usefulness
of instructional technology in the classroom and uses this information when selecting
future materials.
The system provides necessary support services (guidance counseling, psychological,

social work and health) to meet student needs and to ensure students are able to learn.
• The system’s plan for providing student support services is supported by an analysis of
student needs.
• The system regularly compares student support staffing levels and expenditures to
comparable systems and/or state or national benchmarks to ensure efficient use of
resources, and the system compares favorably using these benchmarks.
• The system regularly evaluates the effectiveness of its delivery of student support
services and uses the results to make improvements.

Analysis of Non-Instructional Expenditures, Staffing, and Operating Practices in The Mountain Brook School System - Final Report

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Analysis of Non-Instructional Expenditures, Staffing, and Operating Practices in The Mountain Brook School System - Final Report

Uploaded by

Copyright:

Available Formats

PUBLIC AFFAIRS RESEARCH COUNCIL OF ALABAMA

EXPENDITURES, STAFFING, AND OPERATING PRACTICES

IN THE MOUNTAIN BROOK SCHOOL SYSTEM

A report prepared at the request of the Mountain Brook School System

GENERAL ADMINISTRATION SERVICES 31

HUMAN RESOURCE MANAGEMENT 41

ADMINISTRATIVE AND INSTRUCTIONAL TECHNOLOGY 52

BOARD AND SUPERINTENDENT 57

EDUCATIONAL SERVICE DELIVERY 64

EXPENDITURES, STAFFING, AND OPERATING PRACTICES

IN THE MOUNTAIN BROOK SCHOOLS

Purpose of the Study

Functional Areas Covered

• Security Services, to maintain order and safety on school campuses.

The accounting manual identifies two auxiliary functions, defined as “activities or

2. Food Services: “Activities concerned with … preparing, delivering and serving

3. Student Transportation Services: “Activities concerned with conveying students to

4. General Administrative Services: “Activities concerned with establishing and

• Board of Education Services, which include activities of the school Board.

Analyses of Spending and Staffing

To provide the Board and Superintendent with comparative information on expenditures

• Annual financial reports for all Alabama school systems

• Homewood City Schools

Interviews Focused on Best Practices and Systemic Issues

• People Issues - There is a preference for maintaining high standards in hiring,

Our in-person interviews of system executives were structured by the OPPAGA-based,

Feedback from Principals, Teachers, Students, and Parents

Conclusions and Suggestions

Summary of Findings for Operations & Maintenance Services

• 2008 Expenditures: $1,186 per student, 93% of the four-system average

System O &M Students Cost per Student

Over the Mountain Totals & Average $39,926,530 26,054 $1,532

Expenditure and Employment Comparisons

The Operations of the Facilities Directorate: O & M

According to the Mountain Brook website, the

Brookwood Forest Elementary 2000 Auditorium; Media Center

Cherokee Bend Elementary 1993 Classrooms

Crestline Elementary 1997 Classrooms

Mountain Brook Elementary 1997 Classrooms

Jr. High School 1994 Classrooms; Labs; Auditorium

High School 1994 Classrooms; Labs

Professional Learning Center 2007

$550 $67 $622

O&M Utility Cost

Implementation of Best Practices

• Program direction and accountability (12 best practices)

Program Direction and Accountability

In the Mountain Brook System, strategic planning considerations and resulting

Organizational Structure and Staffing

Resource Allocation and Utilization

Health and Safety

Conclusions and Suggestions

Specifically, we suggest the following:

 Complete the development of mission statements, specific goals and measurable

 Develop a systematic process for communicating gaps in performance to meet

Summary of Findings for Food Services

• 2008 Expenditures: $503 per student, 96% of the four-system average

Expenditure and Employment Comparisons

Over the Mountain Average $321 $4 $219 $208

Best Practices in Functional areas

• Planning, organization and staffing (7 best practices)

Mountain Brook School’s Mission Statement

Planning, Organization, and Staffing

Complete the development of mission statements, specific goals and measurable

Develop a systematic process for communicating gaps in performance to meet

Develop metrics to benchmark against in planning for improvement.

Staffing of financial management activities should be reviewed, including comparisons

Clarify responsibilities with regard to managing risks associated with workers

Coordinate staff development and performance evaluation programs for non-instructional

Consider a process to evaluate the performance of Board functions and operations.

Systematically explore opportunities to improve management structures, increase