2015-16 2nd Interim Presentation Presented March 8, 2016 Topics: - PowerPoint PPT Presentation

2015-16 2nd Interim Presentation Presented March 8, 2016

Topics:  Enrollment & Attendance  Local Control Funding Formula  Local Control Accountability Plan Actions & Services  General Fund  The Road Ahead

Averange Daily Attendence (ADA) History 1400 1353 1340 1324 1350 1286 1300 1250 1220 1187 1200 1178 1163 1163 1159 1147 1150 1100

Average Daily Attendance (ADA) 8/17/15 – 2/12/16 = 104 School Days Bell Hill Scotten Gilmore Charter ADA ADA % ADA ADA% ADA ADA% ADA ADA% K 50.1 95.21% 100.15 94.30% 0 0% 65.55 96.93% 42.86 96.20% 77.78 94.49% 0 0% 55.82 96.67% 1 2 41.44 96.44% 104.12 94.92% 0 0% 56.05 97.29% 3 41.47 96.04% 93.07 95.90% 0 0% 53.71 95.86% 24.1 95.36% 192.19 95.28% 0 0% 56.64 97.36% 4 5 131.43 95.27% 51.84 96.01% 6 130.97 95.05% 54.63 95.50% 123.06 94.17% 54.63 95.73% 7 8 107.67 93.00% 50.82 95.79% Total 199.97 95.87% 467.31 94.98% 493.13 94.43% 499.69 96.37%

Bell Hill ADA Trending 2014/15 & 2015/16 2 nd Interim ADA 2014/15 2015/16 K 43.57 95.56% 50.1 95.21% 1 43.29 96.29% 42.86 96.20% 2 43.32 95.91% 41.44 96.44% 3 33.26 94.30% 41.47 96.04% 4 26.40 96.26% 24.1 95.36% 189.84 95.67% 199.97 95.87% • ADA Change: + 10.13 • ADA % Change: +.20%

Scotten ADA Trending 2014/15 & 2015/16 2 nd Interim ADA 2014/15 2015/16 K 96.40 93.85% 100.15 94.30% 1 93.67 94.11% 77.78 94.49% 2 88.91 95.14% 104.12 94.92% 3 83.62 94.41% 93.07 95.90% 4 107.12 95.50% 92.19 95.28% 469.72 94.61% 467.31 94.98% • ADA Change: -2.41 • ADA % Change: + .37%

Gilmore ADA Trending 2014/15 & 2015/16 2 nd Interim ADA 2014/15 2015/16 5 123.77 94.40% 131.43 95.27% 6 116.88 95.22% 130.97 95.05% 7 92.68 94.40% 123.06 94.17% 8 130.12 94.52% 107.67 93.00% 476.36 94.16% 493.13 94.43% • ADA Change: +16.77 • ADA % Change: + .27

Grass Valley Charter ADA Trending 2014/15 & 2015/16 2 nd Interim ADA 2014/15 2015/16 K 56.24 96.97% 65.55 96.93% 1 60.02 98.39% 55.82 96.67% 2 56.64 97.79% 56.05 97.29% 3 57.80 98.00% 53.71 95.86% 4 53.48 97.73% 56.64 97.36% 5 58.68 96.74% 51.84 96.01% 6 49.74 96.62% 54.63 95.50% 7 50.44 96.55% 54.63 95.73% 8 54.68 97.16% 50.82 95.796% 497.72 97.35% 499.69 96.37% ADA Change: +1.97 ADA% Change: -.98%

Unduplicated Pupil Count Free/Reduced, Foster Youth and ELL Students UNDUPLICATED SITE ENROLLMENT % PUPIL COUNT Bell Hill 210 146 69.52% Scotten 487 361 74.13% Gilmore 527 346 65.65% Total 1224 853 69.69% 2013/14 1222 861 70.46% 2012/13 1205 787 65.31% GVCS 521 122 23.42% 2013/14 510 122 23.92% 2012/13 491 121 24.64%

Local Control Funding Formula State’s Progress Toward Full Implementation $800/ADA $4.8 Billion 11,000 10,500 Target Transition 10,000 Average Per-Pupil Amount 9,500 9,000 8,500 8,000 7,500 7,000 6,500 6,000 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Fiscal Year Source: School Service of California

Local Control Funding Formula (LCFF target) COLA 1.02% Implementation Year 3 Base Grant K-3 $7,083 4-6 $7,189 7-8 $7,403 9-12 $8,578 K-3 CSR (24:1) 10.4% of the Base Grant ($737) 20% of the Base Grant for eligible Supplemental Grant students 50% of the Base Grant for each Concentration Grant eligible student over 55% of the total enrollment

Local Control Funding Formula ADA: 1,177.50 Unduplicated Pupil Count: 69.91% Base CSR Supplemental Concentration $8,456,442 $408,954 $1,239,560 $660,915 GVSD LCFF Target: LCFF $10,765,871 + TIIG and Transportation Add-ons $379,258 = $11,145,129 LCFF Transition Base Funding: $9,034,421 LCFF Funding Gap: $2,110,708 2015/16 Gap Funding Rate: 51.97% or $1,096,935 towards target 2015/16 LCFF Transition Funding: $10,131,356

Funded LCFF Breakdown $601K , 6% $203K , 2% $1.1M , 11% $372K , 4% $7.68M , 77% Base Grant CSR Supplemental Concentration Add-Ons

LCAP Actions & Services  Standards Aligned Mathematics Instructional Materials – Purchased  Science, Technology, Engineering, Arts, and Mathematics (STEAM) classes – Provided  Additional Staff Development Time – Added 1 day to Certificated & provide training to IA support staff  RTI 6-8 - Provided  PBIS Implementation- Provided

LCAP Actions & Services  3 hrs IA time in grades K - 2 – Provided  Master Facility Plan – Completed/Ongoing  Self Contained Student Support Classroom – Provided  Additional Counselor – Provided  Behavior Support Team – Provided  ELD Support Staff – Provided  Security Cameras @ Bell Hill – Provided  Recess Intervention – Hired in January  Home to School Liaison Program – In Progress

General Fund – Overview in 000’s 2015/16 2015/16 1 st Interim 2nd Interim Net Change Beginning Fund Balance $1,731 $1,731 Revenues: LCFF 10,196 10,131 -.06% Federal 1,279 1,310 2.4% State 1,471 1,848 25.6% 860 877 2.0% Other Local 13,605 13,956 3.2% Expenditures +/- Revenues to Expenses 201 210 Ending Fund Balance 1,932 1,941

Second Interim Adjustments  LCFF decreased due to change in ADA over 1 st Interim  Federal Revenue: +$44K MAA & -$13K Title I  State Revenue & Benefits: STRS on-behalf payment

2015/16 General Fund Revenue (in thousands) State, $1.8M , Local, $877K , 13% 6% Federal , $1.3M , 9% LCFF, $10.1M , 72% LCFF Federal State Local

2015/16 General Fund Expenses (in thousands) Supplies, Services, Other Outgo, $381K , 3% $1.1M , 8% $556K , 4% Benefits, $2.67M , 19% Certificated, $6.4M , 46% Classified, $2.7M , 20% Certificated Classified Benefits Supplies

Cash Flow – Form CASH  June ending cash $1.7M  General Fund Negative $514K in November  Only June to July Deferral Remains from State

Multi-Year Projection Form MYP  No longer relies on Cost of Living Adjustment (COLA)  2016/17 Deficit Spending $84K (Prop 39)  $1.8M Ending Fund Balance  Gap Funding 49.05% or $514K  Using 15/16 ADA 1,176.26  Increased STRS & PERS costs  Increased $177K Transportation  2017/18 Deficit Spending $394K (ELA Adoption)  Using 16/17 projected ADA 1,168.85  Gap Funding 45.34% or $335K  Ending Fund Balance $1.4M

GASB 54 Components of Ending Fund Balance  Non-Spendable  $2,000 Revolving Cash  Restricted  $246,068 (Medi-Cal, Prop 39, Educator Effectiveness)  Assigned  $1,274,632  Includes 3% Board Reserve, S/E Reserve, MAA, Instructional Materials, LCFF Funding GAP, and Retiree Liability  Unassigned  $418,672 Reserve for Economic Uncertainty

Other Funds  Charter (Fund 09)  ADA 499.70  STRS On-behalf has been budgeted  Ending Fund Balance $170K  Child Development (Fund 12)  Reflects $25K Contract Transfer from CSPP to CCTR  Added Quality Rating Improvement System block grant  Child Nutrition (Fund 13)  No changes since budget adoption  Capital Facilities (Fund 25)  All funds committed to DSA Closeouts and projects related to growth  Special Reserve (Fund 40)  Ending Fund Balance $410K  Enterprise Fund (Fund 61)  Ending Fund Balance $489K

The Road Ahead…  Cost of Living Adjustment (COLA): .47%  Cap on District Reserves: 3 of 4 conditions met  LCAP: Increase or improve services for targeted students that meet the minimum proportionality requirement 15.52%  One Time Funds: Approx $214/ADA  Early Education Block Grant: Consolidates funding of State Preschool, TK, and Preschool Quality Rating and Improvement Grant  School Facilities

The Road Ahead… Employer Retirement Contributions YEAR STRS PERS 2013/14 8.25% 11.442% 2014/15 8.88% 11.771% 2015/16 10.73% 11.847% 2016/17 12.58% 13.05%* 2017/18 14.43% 16.60%* 2018/19 16.28% 18.20%* 2019/20 18.13% 19.90%* 2020/21 19.10% 20.40%* • STRS rates set in statute (legislation required to change rates) •PERS rates set by PERS board * 2016/17-20/21 projected rates Source: School Services of California

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