Transcript Budget Workshop

Budget Workshop
March 27, 2013
Overview of Governor’s Budget
 Local Control Funding Formula – a new education funding
distribution model
 No schools will receive less funding than their 2012-13 funding level
(don’t forget that this is the 2007-08 funding level)
 Each school district will produce a local control and accountability plan
that will set annual goals and describe how the local agency will use
available resources. Governing board will be required to adopt a budget
that aligns with their district local control and accountability plan.
 LCFF combines all funding for schools into a single calculation: COLA,
base restoration/deficit reduction, equalization, and weighted
categorical funding are all combined.
 Some unresolved issues with LCFF:
 Funding for growth and COLA are rolled into entitlement
target – until full target is reached these will only be partially
funded
 No additional funding for districts consolidating - how will
consolidating districts pay for the higher salary requirements?
 CTE / ROP funding transition
 Transportation treated as an add-on: will probably NEVER be
increased
Local Control Funding Formula (LCFF)
 Base Grant
 Supplemental (weighted) Grant
 Concentration (weighted) Grant
 Augmentations to the Base Grant (Career Tech Ed $215 per ADA)
 Add-ons to formula (Transportation at current funded levels)
 Separately funded programs (Federal, Special Ed, Child Nutrition)
BASE GRANT per ADA by grade span (no more that revenue limit)
Grades 9-12 = $7,680
WHEN FULLY IMPLEMENTED (estimated in 7 years), BASE
GRANT should equal the undeficted statewide average revenue
limit for the current year
LCFF and WSCUHSD
Attendance, Enrollment, RL Projections
Historical Enrollment/ADA/State Revenue Limit Revenue
1/22/2013
West Sonoma County Union High School District
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
Estimated 2013-14
Base Revenue Limit
$6,676
$7,055
$7,355
$7,326
$7,490
$7,733
$7,861
Funded Base Revenue Limit
$6,676
$6,502
$5,752
$6,010
$5,947
$6,011
$6,110
CBEDS Enrollment
2,435
2,398
2,344
2,261
2,204
2,190
2,093
P-2 ADA
2,245
2,207
2,126
2,128
2,086
(ESTIMATED)
9,000
WSCUHSD State RL Sources per ADA
8,500
Base Revenue Limit
Funded Base Revenue Limit
8,000
7,733
7,355
7,500
7,000
7,326
2,500
7,861
WSCUHSD CBEDS Enrollment
2,450
2,350
2,300
2,250
6,502
2,200
6,500
6,010
5,752
6,000
2,029
2,400
7,490
7,055
6,676
2,041
5,947
6,011
6,110
2,150
2,100
2,050
5,500
2,000
1,950
5,000
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14
Multi-Year Projection
Current Fiscal Year -- 2012-13
2012-13 2nd Interim Draft with
Furlough Days not yet approved
Object Codes
Revenue Limit COLA (enter percentage)
Current Year ADA
1
2
3
4
5
6
7
8
9
10
11
ADA for R/L purposes (current or prior year)
Revenue
Revenue Limit Sources
Federal Revenues
State Revenues
Local Revenues
enter COLA in "Total" column
Total
3.24%
2,080.80
Unrestricted Restricted
enter COLA in "Total" column
13,044,838
1,129,085
2,071,277
3,685,618
12,359,365
82,656
1,479,407
420,723
636,813
854,813
446,870
3,654,743
14,603,231
5,327,587
19,930,818
14,342,150
5,593,239
6,340,591
1,408,568
2,433,405
770,940
8,773,996
2,179,508
6,017,471
1,419,715
1,101,707
487,505
1,589,212
2,739,434
562,782
1,101,225
10,388
1,166,328
167,340
2,347,525
-
Total Expenditures
284,728
13,549,423
Excess (Deficiency)
1,053,808
Expenditures
Certificated Salaries
Classified Salaries
Other Outgo
Transfers In
Transfers Out (enter as negative)
Other Sources
Other Uses (enter as negative)
Contribution to Restricted Program
Total Transfers/Other Uses
Net Increase (Decrease)
Fund Balance
Beginning Balance
Audit Adjustment(s)
Net Ending Balance
Components of Ending Balance:
Reserves for Economic Uncertainties
Revolving Cash
Unappropriated Ending Balance
Net Ending Balance
1000-1999
2000-2999
3101-3399;35013699;3800
3400-3499;37003799;3900-3998
4000-4999
5000-5999
6000-6999
7100-7499
8910-8929
7610-7629
8930-8979
7630-7699
8980-8999
9789
9711
9790
Unrestricted Restricted
enter COLA in "Total" column
2,097.06
636,575
1,041,247
446,870
3,202,895
Total Revenue
1.65%
Year 3 -- 2014-15
Total
2.20%
Funded COLA
2,138.11
8010-8099
8100-8299
8300-8599
8600-8799
Total
Funded COLA
12,408,263
87,838
1,624,407
482,723
12 Employee Benefits -- Statutory
Employee & Retiree Benefits -- Health &
13 Welfare
14 Books and Supplies
15 Services, Other Operating Expenses
16 Capital Outlay
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
(UNFUNDED)
Unrestricted Restricted
Year 2 -- 2013-14 with 3 furlough days
2,085.06
12,996,177
937,469
1,926,277
4,075,466
19,935,389
12,554,771
82,656
1,479,407
420,723
14,537,557
646,881
854,813
446,870
3,654,743
5,603,307
13,201,652
937,469
1,926,277
4,075,466
20,140,864
8,884,490
2,210,090
-
6,240,846
1,464,212
-
2,895,689
798,280
-
9,136,535
2,262,491
-
1
2
3
4
5
6
7
8
9
10
11
2,867,019
790,376
1,034,434
517,925
1,552,359
1,071,028
523,104
1,594,132
12
3,905,762
730,122
3,448,750
10,388
2,800,603
362,782
1,101,225
1,213,368
175,000
2,207,525
4,013,971
537,782
3,308,750
-
2,989,687
362,782
1,101,225
1,310,862
175,000
2,147,525
4,300,549
537,782
3,248,750
-
13
14
15
16
157,054
7,530,097
441,782
21,079,519
284,728
13,020,956
157,054
7,928,267
441,782
20,949,223
284,728
13,514,506
157,054
8,007,515
441,782
21,522,021
(1,148,702)
1,321,194
(2,335,028)
(1,013,834)
1,023,051
(2,404,207)
(1,381,157)
65,000
65,000
(2,122,491)
(2,192,491)
2,122,491
2,187,491
65,000
(70,000)
(5,000)
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
(2,202,510)
65,000
(1,962,362)
(2,040,362)
1,962,362
2,027,362
65,000
(78,000)
(13,000)
(986,554)
(175,148)
(1,161,702)
(794,663)
(229,172)
(1,023,834)
(1,169,440)
(216,717)
(1,386,157)
3,495,931
656,063
2,509,377
480,915
251,743
480,915
1,714,714
251,743
2,990,292
1,966,458
1,714,714
2,509,377
4,151,994
2,990,292
545,274
35,027
1,966,458
580,301
480,915
480,915
634,726
7,450
2,348,116
2,990,292
630,727
7,450
1,076,538
1,714,714
251,743
251,743
630,727
7,450
1,328,281
1,966,458
647,761
7,450
(109,936)
545,274
35,027
35,027
647,761
7,450
(74,910)
580,301
(78,000)
634,726
7,450
1,867,201
2,509,377
(2,040,856)
(2,115,856)
2,040,856
2,105,856
65,000
(75,000)
(10,000)
(75,000)
(70,000)
Federal Revenue
 2012-13
 2013-14
$1,129,085
$ 937,469
 5.9% reduction in 2013-14 due to federal sequestration
 Reduction to reflect non-participation in Title I
 2014-15
$ 937,469
 Flat funding from 2013-14
Parcel Tax Revenue
 2012-13
$ 595,000
 2005 Measure K @$26 per parcel expiring 6/30/13
 2013-14
$1,098,432
 2013 Measure K @$48 per parcel beginning 7/01/13
 Annual increase of $503,432
 2014-15
$1,098,432
 Continued funding same as 2013-14 (voter approved for 8
years)
•Keeping school libraries open
 Funding to be used for: •Maintaining small class sizes
•Improving or maintaining art, music, and drama
programs
•Improving or maintaining shop, culinary, technology, and
other career education classes
•Improving or maintaining college prep courses
•Maintaining student counseling services
Budget Adjustments since 2nd Interim
 Continued budget monitoring to reflect actual expenses and
estimated expenses through 6/30/2013.
 Adjustments to reserves through March 22,2013:
 One-time refund of transportation excess costs
 One-time increase to site budgets for Marketing
 Unappropriated Ending Fund balance 2012-13
$88,859 (increase)
$ 31,200 (decrease)
$2,435,018
 More adjustments will occur as we approach 3rd Interim and
the ending of the year.
Expenditure Projections
 2013-14 staffing based on enrollment projections
 .97 FTE reduction (4 sections at comprehensive high schools
and 1 section at continuation high school) in teacher salary
 .6889 FTE reduction in Consortium nurse certificated salary
 3 additional work days more than 2012-13
 Step and Column costs estimated at 1% across all funds
 Health benefits budgeted with a 12% annual increase (calculates
to a 15% rate increase)
 Contributions to restricted programs increase
 Operating expenses held flat or reduced minimally
 ROP/CTE supported programs with verbal agreement from
SCOE
Parcel Tax Support
 Parcel tax language on NOV 6 was to “maintain and improve”
 “Maintain” sections and services District was poised to
eliminate.
 Sections of Arts, CTE, College Prep/AP
 Guidance counseling
 Library
 “Improve” sections and services
 AP Environmental Science (AHS)
 Ecological Action (AHS)
 French III/IV (EHS)
 AP Chemistry (EHS)
 Digital Media/Marketing (AHS, EHS)
 Project Make (AHS, EHS)
 Crisis Counselors additional 8 days and 1.5 hours/day $4,500
 Library hours $5,000
Other Needs
 Campus Supervisors – 2 @177 school days $75,000
 Technology equipment replacement fund (Common Core
assessments) $30,000 ongoing annual set aside/expense
 Support classes – 8 sections for 2013-14 now included in
general fund, with concern for future ability to fund in 201415 and beyond $125,000
 Routine Restricted Maintenance funding 100 % general fund
 Surveillance camera installation – one-time expense approx.
$250,000
Contributions from General Fund 2012-13
 Art & Music Block Grant
 District Testing
 Community Day School
 Title I
 EIA
 High School District Special Ed
 Consortium Nurse/Psych
 Consortium SDC & Admin.
 Routine Restricted Maintenance
 Cafeteria Fund
 TOTAL
$
4,676
$
8,090
$ 16,423
$
6,504
$ 71,535
$1,301,521
$ 78,059
$ 140,729
$ 304,000
$ 78,000
$2,009,537
Transportation budget
2011-12
2012-13
2013-14
Home to School Excess Costs
434,000
270,050
289,849
Special Ed Fixed Costs
119,866
99,502
95,547
Special Ed Home to School **
230,842
227,000
227,000
Total General Fund
784,708
596,552
612,396
15,976
16,034
15,404
8,847
8,589
8,074
24,823
24,623
23,478
809,531
621,175
635,874
Facility Lease Home to School
Facility Lease - Spec Ed
Total Developer Fee Fund
GRAND TOTAL
One-time excess cost refund
** $30 per student per day transported - billed monthly based on usage
Shaded area = estimate
-89,959
Deficit Spending
Deficit Spending Pattern - History
2008/09
2009/10
2010/11
2011/12
2012/13
2013/14*
2014/15*
*Projection
Actuals
569,410
602,741
(94,876)
232,426
(1,161,702)
(1,023,834)
(1,356,157)
Ending Fund
Balance
3,882,464
4,014,444
3,919,567
4,151,994
2,990,292
1,966,458
580,301
Ending Cash
Balance
2,481,133
2,251,652
2,523,940
1,845,113
1,895,007
1,149,196
339,127
cash % of FB
63.91%
56.09%
64.39%
44.44%
63.37%
58.44%
58.44%
Facility and other Funds
 NOT included in the MYP, separate sources of funding
 Budgets are developed individually by Fund
 13 - Cafeteria Fund – requires contribution from GF
 21 – Bond Fund – MEASURE I projects
 ACTIVE PROJECTS CURRENTLY IN PROGRESS
 Projected Beginning Balance for 2013-14 $200,000
 25 – Developer Fee - can be used in conjunction with other
construction related projects
 ACTIVE PROJECTS CURRENTLY IN PROGRESS WITH BOND FUND

Projected Beginning Balance for 2013-14 $730,000
 35 – School Facilities Fund – state apportionments for construction
 Close out of OLD projects with DSA in progress may free up use of money in
fund and to prevent possible delay in future DSA approval of projects
 Projected Beginning Balance for 2013-14 $420,000
Questions?