Budgetary Items Presented by Chris Jew, Associate Superintendent of - - PowerPoint PPT Presentation

District’s Response to ESTA Budgetary Items

Presented by Chris Jew, Associate Superintendent of Business Services February 13, 2020

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Fund 3 – Unrestricted General Fund

Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Function 100x, Object Code 1110 $3,021,209

Open Certificated Teaching Positions = $240,000 Substitute Teacher Pay = $2,121,209 Summer School Positions (LCAP) = $260,000 Unassigned Position Control = $400,000

Function 100x, Object Code 4310

• $508,834

Budget will be moved between Object Codes 4310 and 4399 = ($508,834)

Function 100x, Object Code 4399 $322,110

Budget will be moved between Object Codes 4310 and 4399 = $322,110

Function 100x, Object Code 5000 $129,344

Payment for Concurrently enrolled students in Adult Ed = $35,000 Field Trips = $35,000 Unencumbered Contracts and Licenses = $40,000 Unencumbered Operations Expenditures = $19,344

Function 210x, Object Code 1350 $71,188

LCAP Expenses Open Coordinator ELL-Sup ED Position 0.5 FTE = $71,188

unction 249x, Object Code 1904 $238,837

LCAP Expenses Open Teacher on Special Assignment Positions 1.6 FTE = $120,000 Summer School Coordinators = $61,750 Extra Duty = $57,087

Function 270x, Object Code 2410 $482,859

Open Positions 5.0 FTE 1.0 Counseling Tech 1.0 Support Services Tech 1.0 Personnel Tech 2.0 Attendance Clerks Total = $233,333 Clerical Subs, Overtime & Estim Vacation payouts for 10 mo. EE = $249,526

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Fund 3 – Unrestricted General Fund Budget

Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Function 311x, Object Code 1210 $85,645

LCAP Expenses Open Positions 1.0 FTE Counselor (Closed as of 1st Int) = $85,645

Function 360x, Object Code 2xxx $236,747

Additional and Overtime Bus Drivers and Clerical = $236,747

Function 390x, Object Code 2910 $202,052

LCAP Expenses Open Positions 0.6 FTE PCIS = $26,800 Security Officers = $175,252

Function 390x, Object Code 5xxx $286,555

WASC =$127,000 Awards, printing and postage= $47,555 LCAP Expenses Unencumbered Contracts and Licenses = $112,000

Function 420x, Object Code 2910 $727,108

Stipends for Athletic Coaches = $727,108

Function 770x, Object Code 5xxx $620,388

New ERP System (MUNIS) = $335,388 Student System (Infinite Campus) = $285,000

Function 810x, Object Code 2xxx $320,026

Open Positions 3.4 FTE Custodians = $180,200 Overtime (Use of Facilities) & Subs = $139,826

Function 810x, Object Code 5xxx $437,490

Intrepid Contract (Fire Alarm testing & Maint) = $424,000 Unencumbered Operations Expenditures = $13,490

Total Fund 3 = $6,672,724 Total Fund 3 = $6,672,724

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Fund 5 – Restricted General Fund Budget

Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Function 111x, Object Code 1110 $453,932

Open Positions = $227,500 Subs = $81,432 Summer School = $145,000

Function 111x, Object Code 1152 $114,027

Subs = $114,027

Function 111x, Object Code 2113 $864,727

Open Positions = $432,000 Subs = $108,442 Summer School = $160,000 Vacation pay outs = $164,285

Function 118x, Object Code 5xxx

• $838,175

2 NPS Contracts encumbered after 1st Interim Projections from Mental Health Grant = ($445,625) Offset budget Function 113X Objt 5100 below = ($130,801) Offset budget Function 119X Objt 5100 below = ($261,749)

Function 119x, Object Code 5100 $261,749

Contracts for Sp Ed Teachers = $261,749

Function 249x, Object Code 1901 $212,566

Open Positions = $81,600 Summer School = $45,000 Extra Duty = $85,966

Function 311x, Object Code 5100 $244,070

Contracts for Sp Ed Behavior Specialists = $244,070

Function 312x, Object Code 5100 $338,000

Contracts for Sp Ed Psychologists = $338,000

Function 314x, Object Code 5xxx $332,600

Contracts for Sp Ed Occupational Therapists = $332,600

Function 315x, Object Code 5xxx $530,493

Contracts for Sp Ed Speech Assessments = $530,493

Total Fund 5 = $2,513,989 Total Fund 5 = $2,513,989

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Fund 6 – Restricted General Fund Budget

Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Function 100x, Object Code 1110 $580,293

LOW PERF STUD BLOCK GRANT = $191,000 TITLE I BASIC GRANTS LOW-INC = $150,000 VOC PRG:VOC & APPL TECH II = $65,000 OTHER LOCAL (9010) = $60,000 ROTC = $52,000 TITLE III LEP = $36,000 VARIOUS = $26,293

Function 100x, Object Code 4xxx $1,625,003

Lottery Instructional Materials = 809,000 Comprehensive Support (CSI) = $607,000 TITLE I BASIC GRANTS LOW-INC = $205,000 VARIOUS = $4,003

Function 100x, Object Code 5xxx $238,048

TITLE I BASIC GRANTS LOW-INC = $162,000 Title I-Migrant Ed, Summer Pgr = $42,000 VOC PRG:VOC & APPL TECH IIC = $34,048

Function 390x, Object Code 4310 $462,072

TITLE I BASIC GRANTS LOW-INC = $458,000 VARIOUS = $4,072

Function 390x, Object Code 4399 $535,250

OTHER LOCAL (9010) = $535,250

Function 390x, Object Code 5xxx $371,700

OTHER LOCAL (9010) = $244,000 TITLE I BASIC GRANTS LOW-INC = $76,000 CLEARING ACCOUNTS (9011) = $43,000 VARIOUS = $8,700

Total Fund 6 = $3,812,366 Total Fund 6 = $3,812,366

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Deficit or Surplus Amounts Projected

2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22

Adopted Budget (3,981,143) (1,472,123) (13,429,958) 12,881,875 (9,471,133) (15,812,892) (5,512,973) (18,232,399) First Interim (2,288,941) (8,899,721) (8,685,800) 4,666,333 (5,515,879) (6,925,559) (9,180,495) (12,552,127) (28,991,382) (31,003,478) Second Interim (1,669,391) (6,063,180) (14,175,223) 3,485,863 (5,988,883) (8,621,615) (7,755,607) Estimated Actuals (722,894) (3,318,312) (12,673,957) 7,937,392 (5,179,627) (9,301,402) (6,829,919) Unaudited Actuals 2,546,150 2,120,011 (6,239,225) 9,964,847 (4,453,397) (4,683,449) (3,464,091) 7

Description of Major Budget Changes

• At First Interim, Revenues and

Expenditures increased by $2.5M due to Prior Year Carryover Balances

• At Second Interim, Expenditures

decreased by $1M due to lower projected expenses

• Estimated Actuals reduced Revenues by

$1.3M and Expenditures by $2.3M

• Unaudited Actuals increased Revenues

by $1.5M due to additional funding for Summer School funding, AP Testing fees, and Use of Facility rentals, and reduced Expenditures by $1.5M due to end of debt service payment for Solar panels

2012-13 Adopted Budget (3,981,143) First Interim (2,288,941) Second Interim (1,669,391) Estimated Actuals (722,894) Unaudited Actuals 2,546,150

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Description of Major Budget Changes

• At Adopted Budget, LCFF was first implemented.

One-time Common Core Implementation Funding given to Districts. Overall Revenues increased by $3.9M and Expenditures increased by $4.6M.

• At First Interim, Revenues increased by $3.7M due

to ROP funding now be sent to directly to Districts. Expenditures increased by $10.6M due to the restoration of 5 furlough days, 1.95% salary settlement, $3.4M ROP expenses, and $600K in Carryover funds.

• At Second Interim, total Revenues increased by

$7.5M due to transfer of $5.7M from Adult Ed (Fund 11) to General Fund and $1.8M funding increases in various programs (Mandated Block Grant, Prop 39 Clean Energy, RDA, Title 1, and SELPA)

• At Estimated Actuals, Revenues increased by

$2.6M

• At Unaudited Actuals, Revenues increased by

$3.8M due to transfer from Fund 20 - OPEB

2013-14 Adopted Budget (1,472,123) First Interim (8,899,721) Second Interim (6,063,180) Estimated Actuals (3,318,312) Unaudited Actuals 2,120,011

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Description of Major Budget Changes

• At Adopted Budget, Revenues increased by $7.5M and

Expenditures increased by $17M

• At First Interim, total Revenues increased by $3.7M due

to LCFF Gap Closure Rate increase totaling $928K, Mandated Cost Reimbursement increased by $1.6M, and Facility Use income increased by $900K. Total Expenditures decreased by $1.3M due to $2.8M savings from unfilled positions and increased expenses for Carryover balances. Transfer out increased by $325K.

• At Second Interim, Revenues increased by $800k due to

updated LCFF Gap Closure rate, Federal revenues, and SELPA revenue. Expenditures increased by $6.3M due to 5% salary settlement.

• At Estimated Actuals, Revenues increased by $1.5M

and Expenditures decreased by $639K

• Unaudited Actuals Revenues increased by $8.7M due to

LCFF increase by $519K, STRS on Behalf totaling $5.5M, Prop 39 Clean Energy totaling $1.3M, RDA increased by $558K, and SELPA funding increased by $394K. Total Expenditures increased by $3.2M due to Increase of STRS on Behalf totaling $5.5M, and other savings totaling $2.3M

2014-15 Adopted Budget (13,429,958) First Interim (8,685,800) Second Interim (14,175,223) Estimated Actuals (12,673,957) Unaudited Actuals (6,239,225)

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Description of Major Budget Changes

• At Adopted Budget, total Revenues increased by $27M due a

$13.4M increased in LCFF funding and $13.6M in new one- time funding. Adult Ed Fund taken back out of General Fund and moved back to Fund 11. Expenditures increased by a net

• f $3.6M due to Adult Ed expenditures moved back to Fund

11, Added 81.8 FTES new positions to the Budget.

• At First Interim, Revenues increased $4M due to $1.6M for
• ne-time funding, $1.7 for Educator Effectiveness Grant, and

$3M for California Career Pathways. Total expenses increase by $10.6M due to 4.25% salary settlement to bargaining units and 1.37% to Management, and expenditures associated with Educator Effectiveness Grant.

• At Second Interim, Revenue increased by $1.6M and

Expenditures increased by $2.8M due to Prop 39 Clean Energy Grant

• Estimated Actuals Revenues increased by $5M in Other State
• Revenues. Total expenditures increased by $1.2M
• Unaudited Actuals, Revenues increase by $2M due to

adjustment to SEPLA revenues. Total Expenditures decrease by $148K due to $1.6M in budget savings and a $1.5M increase in expenses due to SELPA funding change.

2015-16 Adopted Budget 12,881,875 First Interim 4,666,333 Second Interim 3,485,863 Estimated Actuals 7,937,392 Unaudited Actuals 9,964,847

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Description of Major Budget Changes

• At Adopted Budget, Revenues increased by

$1.7M. Total Expenditures increased by $18.6M due to 2.25% salary settlement and 21.8 FTEs added back to restore Class Size. Other increases include pension rate increases and expenditures connected with Career Technical Incentive Grant.

• At First Interim, Revenues increased by

$6.4M and Expenditures increased by $3.4M

• At Second Interim, Revenues decreased by

$2.3M and Expenditures decreased by $3.2M.

• Unaudited Actuals, Revenues increased by

$1.5M due to STRS on Behalf, and total Expenditures increased by a net $640K due to $1.5M increase in STRS on Behalf and

• ther budget savings.

2016-17 Adopted Budget (9,471,133) First Interim (5,515,879) Second Interim (5,988,883) Estimated Actuals (5,179,627) Unaudited Actuals (4,453,397)

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Description of Major Budget Changes

• At Adopted Budget, Total Revenue

decreased by $4.1M mainly due to a decrease in one-time funding. Expenditures have increased by $9M.

• At First Interim, Revenues increased by

$7M and Expenditures increased by $50K. The increase in revenue is due to $3.3M in one-time funding, $2.2M for STRS on Behalf, and $852K for Title I and II Carryover.

• At Second Interim, Revenues decreased

by $223K and Expenditures decreased by $248K.

• Unaudited Actuals, Revenues decreased

by $577K and Expenditures decreased by $4.2M due to reduction of $852K in Prop 39 funding and other Budget savings.

2017-18 Adopted Budget (15,812,892) First Interim (6,925,559) Second Interim (8,621,615) Estimated Actuals (9,301,402) Unaudited Actuals (4,683,449)

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Description of Major Budget Changes

• At Adopted Budget, Revenues

increased by $13.8M and Expenditures increased by $11.7M. LCFF is fully implemented and “Super” Cola was funded. Additional $7.7M in one-time funding. Expenditures increased due to 2.25 Salary settlement.

• Unaudited Actuals, Revenues

increased by $8.8M due to $7.7M STRS on Behalf and $2M for newly added PERS. Expenditures increased by $5.1M due to STRS and PERs on Behalf and various budget savings.

2018-19 Adopted Budget (5,512,973) First Interim (9,180,495) Second Interim (7,755,607) Estimated Actuals (6,829,919) Unaudited Actuals (3,464,091)

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ESTA’s Proposal

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ESTA’s Proposal

• RIF is not needed going into 2020-21
• Out of the total $23,396,409 reductions proposed by District, Add back

$15,806,400 to the 2020-21 expenditures.

$300,020,233 + $15,806,400 = $315,826,633

• ESTA further proposes District to consider cutting Items #1,2,4,5,7,8,9, and

10 totaling $7,590,009

• ESTA is proposing the District to cut a total of $15,180,018 only from the

2020-21 Budget

$23,396,409 (District’s Reduction Amount)

• 15,806,400 (RIF Amount)

+$7,590,009 (Items 1,2,3,4,5,6,7,8, and 9) $15,180,018

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Unrestricted Restricted Total Unrestricted Restricted Total Unrestricted Restricted Total Beginning Fund Balance 36,065,371 4,190,852 40,256,224 24,849,233 2,854,863 27,704,097 9,295,396 2,140,023 11,435,420 Revenue LCFF 239,115,018 239,115,018 242,696,725 242,696,725 246,634,912 246,634,912 Federal 12,639,810 12,639,810 12,127,034 12,127,034 11,694,020 11,694,020 Other State 4,761,841 19,486,253 24,248,094 4,746,868 19,710,405 24,457,273 4,750,461 19,629,949 24,380,410 Local 4,394,204 10,251,672 14,645,876 4,471,269 6,799,255 11,270,524 4,552,187 6,799,255 11,351,442 Total Revenue 248,271,063 42,377,735 290,648,798 251,914,862 38,636,694 290,551,556 255,937,560 38,123,224 294,060,784 Contributions (49,051,589) 49,051,589 (55,585,692) 55,585,692 (57,822,095) 57,822,095 Expenditures Salaries and Benefits 182,979,602 61,919,857 244,899,459 199,777,504 63,979,466 263,756,970 203,319,383 65,383,453 268,702,836 RIF Budgeted Amount (15,000,000) (15,000,000) (33,000,000) (33,000,000) Books & Supplies 2,023,333 6,314,446 8,337,779 2,023,333 5,671,066 7,694,399 1,823,333 5,671,066 7,494,399 Operation & Contracted Services 21,848,898 13,257,179 35,106,077 21,507,795 13,210,395 34,718,190 22,376,338 13,000,015 35,376,353 Capital Outlay 10,850 490,784 501,634 10,850 490,784 501,634 10,850 490,784 501,634 Other Outgo & Transfer out 3,572,929 10,783,047 14,355,976 3,563,525 11,585,515 15,149,040 3,980,989 11,984,818 15,965,807 Total Expenditures 210,435,612 92,765,313 303,200,925 211,883,007 94,937,226 306,820,233 198,510,893 96,530,136 295,041,029 Ending Fund Balance 24,849,233 2,854,863 27,704,097 9,295,396 2,140,023 11,435,420 8,899,968 1,555,206 10,455,175 Components of Ending Fund Balance Revolving Cash 2,500 2,500 2,500 2,500 2,500 2,500 Stores 178,057 178,057 88,289 88,289 46,238 46,238 Legally Restrict Reserve 2,854,863 2,854,863 2,140,024 2,140,024 1,555,206 1,555,206 Assigned Fund Balance 1,506,860 1,506,860

• 3% Reserve Required

9,096,028 9,096,028 9,204,607 9,204,607 8,851,231 8,851,231 Sub Total 10,783,445 2,854,863 13,638,308 9,295,396 2,140,024 11,435,420 8,899,969 1,555,206 10,455,175 14,065,789 14,065,789 (1) (0) (0) (0) 8.20% 3.03% 3.02% 2019-20 2020-21 2021-22

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ESTA’s Proposal

• Reducing the RIF in 2020-21 from $23.4M to just $15M, reduces the

projected reserve level in 2020-21 down from 6.12% to 3.03%

• The impact of reducing the RIF in 2020-21 by $8.4M, means that

additional cuts will then be needed going into 2021-22, totaling $33M to maintain 3% reserve in 2021-22

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Staff’s Proposal

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For the Board’s consideration

• Staff has currently identified $23,396,400 in reductions going into 2020-21
• If the District only cuts $15M ongoing in 2020-21, $33M in cuts will be needed in 2021-22.
• The $8.4M not cut in 2020-21 will more than double that amount for 2021-22
• If the Board feels cuts are not to be made, then the District’s revenue will need to increase.
• Both the COLA and the District’s Average Daily Attendance (ADA)
• If projected 2020-21 COLA increases back up to 3%, revenues would increase by $1.6M
• ADA would need to increase over the projected funded level of 21,642.65 ADA. At a 95%

Attendance Rate, the enrollment would need to be higher than 22,782

• Upon review of the all current unfilled positions, staff has captured a proportional amount of

savings through First Interim. Staff feels that with the current hiring freeze in place, the remaining savings amount of these unfilled positions can be captured now instead of waiting until year end close.

• Savings of approximately $1.2M from unfilled positions
• $400K savings identified from unassigned position control
• Staff is recommending to apply this $1.6M total to reduce the number of classified layoff by

19 FTEs

• Staff continues to recommend the Reduction in Force as identified in agenda items 4.02 and 4.03

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Questions and Answers

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