Conejo Valley Unified School District 2020-21 Budget Public - - PowerPoint PPT Presentation
Conejo Valley Unified School District 2020-21 Budget Public Hearing held on June 16, 2020 Presented for Adoption on June 30,2020 Purpose of the Presentation To present the CVUSD proposed budget based on the State of California Proposed
State of California Proposed Budget and estimated Prop 98 funding proposal.
financial outlook and the assumptions used in those projections.
more information is known
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the state receives additional federal funding.
General Fund) for learning loss mitigation funding.
no less than $625 per student and $100 million to increase funding for students with low-incidence disabilities.
meet instructional minute and day requirements through distance learning if they comply with certain requirements.
transportation, or custodial services.
September 30, 2020. The Superintendent of Public Instruction is to develop a template for these plans by August 1, 2020.
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Budget Assumptions 2020-21
LCFF Cost Of Living Adjustment (COLA)
0%
One-time Funds SPED (ESSER)
$3.76m
One-time Funds LCFF (ESSER)
$2.55m
One-time Funds UPP (ESSER)
$3.74m
Estimated additional interest expense in response to deferrals
$350k
Enrollment Projection (not for funding)
18,050
P-2 Funded ADA estimate (hold harmless 20-21 funding level based on 19-20)
17,634
Unduplicated Pupil Percent
27%
CalSTRS Employer Rate (includes proposed buy down)
16.15%
CalPERS Employer Rate (includes proposed buy down)
20.7%
Salary changes (Agreement to delay 2% for ‘21 & ‘22)
Pending
Anticipated Retirements
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Class size staffing ratios
K-3 - 21.5:1 4-12 - 30:1
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Revenue Source Estimate LCFF Base + Grade Span Adjustments + Add-Ons $155,493,547 LCFF Supplemental $8,371,939 Federal (including stimulus) $16,104,081 State $6,622,639 Local $2,903,286 Incoming Transfers $10,348,152 TotalRevenue $199,843,644
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Item Allocation Rationale Delayed implementation of negotiated raises
Negotiated 2% for 2021 and 2% for 2022 to be discussed when economic conditions improve Admin mileage stipends and reduced district issued cell phones
Monthly stipend for Principals and Assistant Principals reverts to submission for actual miles traveled Master schedule efficiency N/A Maintain for flexibility in scheduling related to C19 M&O expenses moved to Def. Maint.
Utilize Deferred Maintenance fund for maintenance related expenses General supply budgets
Reduced 10% general and 2% school sites Reduce new equipment purchases
Delay purchase of vehicles, equipment over $10k Raise property tax deductible
Move from $10k to $50k – District assumes greater risk Reduce substitute costs N/A Maintain for flexibility in scheduling related to C19 Reduce Personnel Comm. budget
Reduction in overall expenses Reduce travel and conference
Leaves $104k Reduce memberships
No ACSA membership Interest expense (not including regular TRANs) +$350k Estimated based on potential deferrals and respective borrowing costs Athletic transportation fees
Increased collection of existing transportation costs Textbooks
Explore alternative curriculum materials 6
Item Allocation Rationale HR Tech
Vacant – redistribute responsibilities Paraeducators
Reduced from 34 to 15 (ongoing vacancies) Lead Behaviorist
Instead of Lead, fill with Behaviorist Reassign to Grant
General fund salary allocation moved to TUPE grant (vacancy) Groundskeeper
Vacant – redistribute responsibilities PL TOSA
Part-time position (retiree) Outdoor School Coordinator
Reassign to teaching position pending Outdoor School feasibility Induction & EL TOSA
Both vacant NGSS Mentor Program
Remote and distance learning affects viability of program
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Programs Allocation Rationale Outdoor School N/A
Pending future feasibility. Refer discussion to Budget/LCAP Committee
Stand Proud
Discussed at BOE work session 12/17/19 from Budget/LCAP Committee: “Fulcrum: Much conversation was had about the Fulcrum or “Stand Proud” program. There were members on both sides of the conversations. Most favored the activities and lessons of the program; however, the value
something similar on campus or nearby, or something that doesn’t require transportation, and a program that can include all students?” were questions asked. The committee recommends exploring an alternative program…”
Focus on the Arts
Discussed at BOE work session 12/17/19 from Budget/LCAP Committee: “Conversation included age appropriateness of the materials and the effective value and time requirements of the program. The committee recommends eliminating the program as a requirement for schools and allow schools that want to run the program to cover it from their budgets or with PTA or other support(s).”
We the People
Discussed at BOE work session 12/17/19 from Budget/LCAP Committee: We the People is a highly popular program. There was conversation on the need to have it at California Lutheran University due to the expense, as well as the transportation expense. One memorable comment from our student representative was that he remembered the program and liked it; however, he did not highlight the significance of the setting. He commented that where it happens is not as important as partaking in the event. The committee recommends exploring more local options, possibly at each school site to reduce the transportation and other expense costs. “…some of those funds could be used for other expenses related to alternate locations of the programs.”
Summer School
Discussed at BOE work session 12/17/19 from Budget/LCAP Committee: Explore an alternative way to deliver the remedial program to our students. The committee is aware of other Districts (Simi Valley for example) that contract with a charter school to offer Summer classes to students. The charter would offset its costs through collection of ADA funding. Based on information gathered, this type of arrangement would still likely employ CVUSD teachers to teach the classes. The committee estimates this would reduce the cost of delivering Summer school by approximately $300,000 without elimination of the program”
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Stimulus Funds Allocation Rationale (subject to change based on needs) Based on SPED $3.7m Staffing $1.7m Additional days for staff for IEP and other related work, professional learning, summer or other programs related to learning loss, IEP meetings, mental health services and supports, etc. Contract Services $1.8m Transportation, mental health services and supports, and other services related to learning loss and reopening of schools Supplies $200k PPE and other supplies Based on UPP $3.7m Staffing $1.7m Additional days for staff, professional learning, intervention,
Contract Services $1.8m Transportation, mental health services and supports, and other services related to learning loss and reopening of schools Supplies $200k PPE and other supplies Based on LCFF $2.5m Supplies $500k PPE, cleaning supplies, related costs for dealing with C-19 Technology $2m Chromebooks for students, laptops and docks for staff (6-12) Total $10m Pending additional information and receipt of funds. Early indicators note these funds must be spent by December 2020
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Expense Category Unrestricted Restricted Combined Certificated Salaries $81,367,520 $15,495,475 $96,862,995 Classified Salaries $18,536,761 $8,474,788 $27,011,549 Benefits $38,113,617 $9,794,789 $47,908,406 Books/Supplies $6,878,616 $2,587,337 $9,465,953 Contracted Svcs/OperExp $15,364,352 $6,706,714 $22,071,066 Capital Outlay $0 $0 $0 Other Outgo
$2,511,174 $2,257,874 TotalExpenses $160,007,566 $45,570,277 $205,577,843
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61% 18% 6% 4% 3% 1% 7% Certificated Staff 47% Classified Staff 13% Benefits 23% Books & Supplies 5% Operating Expenses 11% Other 1%
Expenses
LCFF 82%
Federal 8% State 3% Local 2% Incoming Transfers 5%
Revenue
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83% of expenses are related to staffing
Category Amount Estimated beginning balance $26,842,945 Income $199,843,644 Expenses $205,577,843 Operating(deficit)/surplus ($5,734,199) Estimated endingbalance $21,108,746 Breakdown of endingbalance Stores & revolvingcash $199,030 Local fiscal stabilizationreserve $3,000,000 Mandated reserve(3%) $6,167,335 Undesignated $11,742,381
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Projections are not exact predictions. They are assumptions based on today’s information andare expected to change as various factorschange.
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Budget Assumptions 2020-21 2021-22 2022-23 Cost Of Living Adjustment (COLA) 0% 0% 0% One-time Funds (ESSER) $10m $0 $0 Additional interest expense (in response to deferrals) $350k $150k $0 Enrollment Projection 18,050 17,903 17,583 P-2 Funded ADA estimate (prior year standard) 17,634 17,444 17,303 Unduplicated Pupil Percent 27% 27% 27% CalSTRS Employer Rate (includes proposed buy down) 16.15% 16.02% 18.4% CalPERS Employer Rate (includes proposed buy down) 20.7% 22.84% 25.8% Salary changes (Agreement to delay 2% for ‘21 & ‘22) pending pending TBD Anticipated Retirements 25 25 25 Staffing ratios K-3 - 21.5:1 4-12 - 30:1 K-3 - 21.5:1 4-12 - 30:1 K-3 - 21.5:1 4-12 - 30:1
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Description 2020-21 Proposed Budget 2021-22 Projection 2022-23 Projection Estimated Beginning Balance July 1 $26,842,945 $21,108,746 $13,404,117 Estimated Income $199,843,644 $188,044,394 $186,412,510 Estimated Expense $205,577,843 $195,749,023 $198,819,529 Budget (Deficit)/Surplus ($5,734,199) ($7,704,629) ($12,407,019) Ending Fund Balance $21,108,746 $13,404,117 $997,098 Budget reductions and/or transfer from HWF +/-$6,000,000 Componentsof Ending Fund Balance Stores/RevolvingCash/PPE $199,030 $199,030 $199,030 Fiscal StabilizationReserve $3,000,000 $3,000,000 $0 Required Reserve3% $6,167,335 $5,872,471 $5,964,586 UndesignatedFunds $11,742,381 $4,332,616 $833,482
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Other Funds Beginning Balance Estimated Income Estimated Expenses Estimated End Balance 110 Adult Education $690,264 $3,296,395 $3,382,748 $603,911 120 Child Care $0 $7,104,692 $7,104,692 $0 130 Child Nutrition $136,779 $4,335,511 $4,335,511 $136,779 140 Deferred Maintenance $1,630,026 $103,000 $1,005,010 $728,016 212 Measure I:Building $8,030,083 $425,000 $8,376,193 $78,890 213 Measure I:Technology $6,853,742 $200,000 $2,332,026 $4,721,716 251 Developer Fees $1,777,939 $530,000 $598,915 $1,709,024 401 TOPASS $6,428,523 $1,660,000 $2,357,206 $5,731,317 403 TOPASS Foundation $0 $1,000 $0 $1,000 511 Bond Redemption $11,075,613 $10,153,291 $11,069,501 $10,159,403 671 Worker Compensation $1,741,012 $1,770,870 $2,547,202 $964,680 672 Health Welfare $10,369,823 $27,254,767 $25,913,828 $11,710,762 730 Private Purpose Trust $3,401 $500 $0 $3,901
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Education Funding
stimulus approved and received
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