Transcript Orange County Department of Education

County Offices of Education
Roles and Responsibilities
February 4, 2015
Wendy Benkert, Ed.D.
Associate Superintendent, Business Services
Chris Lombardo
Director, Business Services
Topics
 Role
of the County Superintendent of
Schools
 Local Control Funding Formula
 Local Control Accountability Plans
 Relationships
 Interaction with the Property Tax
Manager
 Recent legislation
2
Role of the County
Superintendent of Schools
3
County Superintendents
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

California’s 58 County Superintendents of
Schools support the financial and academic
soundness of every district and school in the
state.
County Superintendents work collaboratively
with school districts to ensure that every
student benefits from a quality educational
experience, regardless of their circumstances,
including students with disabilities, juvenile
offenders, students at risk of dropping out or
who thrive in alternative classroom settings, or
students in high-priority schools.
County Superintendents strive to ensure that
every student in every community achieves
and is prepared to learn continuously
throughout life, to successfully enter the
workforce, and to be active citizens.
4
K-12 Public Schools
 58
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

County Offices of Education
540 Elementary School Districts
80 High School Districts
338 Unified School Districts
1,018 Charter Schools
*Data as of 2011-12
5
2013-14 Student Enrollment
Los Angeles
San Diego
Orange
Riverside
San Bernardino
Santa Clara
Sacramento
Alameda
Fresno
Kern
Contra Costa
Ventura
San Joaquin
Stanislaus
Tulare
San Mateo
Monterey
Sonoma
Placer
Santa Barbara
Solano
San Francisco
Merced
Santa Cruz
Imperial
San Luis Obispo
Marin
Butte
Madera
1,552,704
503,096
500,487
426,227
411,583
276,175
240,216
222,681
198,460
179,680
173,020
141,978
141,720
106,126
101,099
94,667
74,684
70,932
70,141
67,686
63,825
58,394
56,461
40,295
36,976
34,747
32,793
31,069
30,861
-
200,000
400,000
Counties vary in size.
600,000
800,000
1,000,000
1,200,000
1,400,000
1,600,000
1,800,000
6
2013-14 Student Enrollment
Yolo
Kings
El Dorado
Shasta
Sutter
Napa
Humboldt
Yuba
Mendocino
Nevada
San Benito
Tehama
Lake
Tuolumne
Siskiyou
Calaveras
Glenn
Inyo
Lassen
Colusa
Amador
Del Norte
Plumas
Mono
Mariposa
Trinity
Modoc
Sierra
Alpine
29,185
28,628
27,237
26,935
21,390
20,868
18,054
13,892
13,148
12,354
11,206
10,502
9,016
6,236
5,847
5,837
5,544
5,080
4,541
4,518
4,165
4,144
2,163
2,006
1,895
1,577
1,454
377
90
-
5,000
10,000
15,000
20,000
25,000
30,000
35,000
7
Each county is unique.
OCDE Educational Programs

Alternative Education



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Juvenile Court Schools
County Community Schools
Community Home Education Program
Special Education


Instruction for students with moderate/severe
disabilities and low incidence disabilities
(deaf/hard of hearing)
Students range from infant to 22 years of age
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OCDE Services

Information Technology




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Wide area network access
Custom applications: payroll, retirement, human
resources, and time and attendance
Enterprise resource planning & application
management
Internet service provider for districts
School and Community Services



Environmental Education
Child Care Services – Alternative
Services to promote family self-sufficiency,
school readiness, youth development, and
leadership
9
Behind-the-Scenes Business
Functions
 Deliver
services in a collaborative
manner that support the
educational programs of districts &
OCDE, partner agencies & business
community
10
Behind-the-Scenes Business
Functions
 Accounting
&
budgeting
 Revenue
calculations - LCFF
 Accountability LCAP review &
approval
 Fiscal oversight &
audit
 Application support
 District organization
 Elections
 Commercial
check
review & approval
 Payroll compliance
and retirement
processing
 Employer tax
reporting
 Teacher credential
monitoring &
fingerprinting
11
Behind-the-Scenes Business
Functions

Liaison to state, federal & county agencies


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Conduit to state agencies for districts and schools
operated by county office
Meet on a monthly basis with district counterparts
Meet on a monthly basis with state leaders in
finance (Department of Finance, California
Department of Education, Fiscal Crisis
Management Assistance Team (FCMAT)
Share information from local districts with staff &
policy makers so they understand impact of
policies
Liaison to county agencies on behalf of districts
(Treasurer-Tax Collector, Auditor-Controller,
Assessor, Registrar of Voters)
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Local Control Funding
Formula
13
Local Control Funding Formula
(LCFF)
 For
40 years, schools were funded with a
formula called “Revenue Limits”
 In 2013-14, Governor Jerry Brown
implemented the “Local Control Funding
Formula” (LCFF)
 LCFF eliminated over 50 state restricted
programs (categoricals) and redistributes
future funding based on student needs
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LCFF
 Additional
funding goes to school districts
with English Learners, students eligible for
free or reduced price meals, and Foster
Youths

Funds are directed to districts based on
unduplicated pupil counts
 One
of the primary goals of the LCFF is to
close the achievement gap
 The LCFF formula promotes equity,
transparency, and performance
15
LCFF
ADJUSTMENTS
Grade Level
$
Per Student
Base Amount
Demographics
(Low income, English
Learner, and/or Foster
Youth)
16
2013-14 Unduplicated Pupil Percentage
Marin
Placer
El Dorado
Nevada
San Mateo
Amador
Contra Costa
Santa Clara
Lassen
San Luis Obispo
Alameda
Sierra
Calaveras
Napa
Sonoma
Tuolumne
Orange
Solano
Plumas
Ventura
San Diego
Inyo
Humboldt
Mariposa
Yolo
San Benito
Santa Cruz
Shasta
Siskiyou
Mono
Alpine
Sacramento
Statewide Average
Butte
Trinity
Riverside
Sutter
San Francisco
Santa Barbara
Del Norte
San Joaquin
Modoc
Kings
Stanislaus
Tehama
Yuba
Los Angeles
Kern
Mendocino
Lake
San Bernardino
Glenn
Colusa
Fresno
Monterey
Imperial
Tulare
Madera
Merced
29%
32%
32%
42%
43%
44%
44%
45%
47%
48%
49%
49%
50%
50%
51%
53%
54%
54%
54%
55%
55%
56%
57%
57%
58%
59%
59%
60%
61%
61%
62%
62%
63.28%
63%
65%
67%
67%
67%
67%
68%
70%
70%
70%
71%
71%
72%
72%
73%
73%
73%
73%
73%
75%
75%
76%
The Statewide
average
Unduplicated
Pupil
Percentage is
63.28%.
0%
10%
20%
30%
40%
50%
60%
70%
79%
79%
79%
81%
80%
90%
17
Orange County districts are not created equally
68%
31%
5
6
7
8
9
94%
80%
79%
79%
52%
48%
46%
45%
45%
39%
33%
30%
23%
28%
10%
15%
20%
10%
30%
20%
40%
33%
50%
44%
60%
50%
70%
76%
80%
75%
90%
80%
88%
100%
91%
2013-14 Student Demographics
0%
1
2
3
4
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
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Local Control
Accountability Plans
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Local Control Accountability
Plans (LCAP)
 LCFF
institutes a change in accountability
in the form of a 3 year LCAP
 The LCAP is a plan that drives a school
district budget development
 The LCAP focuses on services and
outcomes for all students, with special
emphasis on English learners, low income,
and foster youth students.
 County Superintendents are responsible
for the approval of district LCAPs
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LCAP Guiding Principles
Subsidiarity
Transparency
Student-Focused
• Decision
making most
effective at
local level
• Engagement
with
stakeholders
• Based on
assessment of
local needs
• Describe how
funds will be
used to
increase or
improve
services to
neediest
students
• Goals and
actions focused
on closing the
achievement
gap
• Flexibility for
LEAs to use LCFF
funding to
improve student
outcomes
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LCAP Accountability
 District

Level:
Local stakeholders, elected board of
education trustees, and administration
 County

County superintendent of schools (approval
and technical assistance)
 State

Level:
Level:
California Collaborative for Educational
Excellence (CCEE) (technical assistance)
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Relationships
25
Relationships
 Meet
and greet
 Timely follow through on all requests
 Provide accurate, contextualized, and
meaningful data and support
 Clear explanations of services offered and
how these services may be obtained
 Sharing best practices
26
Interaction with the
Property Tax Manager
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Interaction with the Property
Tax Manager

Property Tax Reports (J-29)


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P-1 (11/15), P-2 (4/15), and Annual (8/15)
Property Tax Apportionments
Education Revenue Augmentation Fund
(ERAF)
Redevelopment Property Tax Trust Fund
(RPTTF) Distributions
Bond Interest and Redemption Funds (J-226)
Assessed Valuations
Consultation with individual districts
28
Every School District is Unique
249%
Local Property Taxes as a % of LCFF Entitlement
250%
162%
200%
100%
92%
81%
77%
76%
71%
65%
65%
60%
59%
57%
55%
53%
47%
47%
41%
40%
39%
37%
28%
27%
27%
26%
50%
25%
100%
72%
150%
0%
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
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Quick Facts about School
District Property Taxes
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The most reliable revenue source for schools
Provide a large source of school district cash
flow
Secured taxes are the lion’s share of taxes (In
Orange County, secured accounts for 86% of
Total Taxes)
Property taxes account for 46% of Orange
County K-12 general fund revenues
Schools account for property taxes on a cash
basis
Triple flip is projected to end after 2014-15
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Recent Legislation
31
Recent Legislation
 ABx1


26 – Redevelopment Dissolution
Local taxes for schools now distributed by
county auditors
Schools now receive three types of
apportionments:
1.
2.
3.
 AB
Pass-throughs
Residuals
One-time distributions
182 – School Bonds
32
Future for K-12 Education

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LCFF is not anticipated to be fully
implemented until 2020-21
In 2015-16, schools are to receive additional
funds for LCFF, reversal of deferrals, and
partial payment for prior year mandate
claims
Increased employer rates for CalSTRS and
CalPERS
LCAP implementation continues
Redevelopment dissolution continues
33
Thank you
 Questions?
34