F irst I nte rim Budg e t 2016/ 2017 Pro po se d Distric t Budg e - - PowerPoint PPT Presentation

▶
f irst i nte rim budg e t
SMART_READER_LITE
LIVE PREVIEW

F irst I nte rim Budg e t 2016/ 2017 Pro po se d Distric t Budg e - - PowerPoint PPT Presentation

Jan 30, 2024 860 likes •1.14k views

F irst I nte rim Budg e t 2016/ 2017 Pro po se d Distric t Budg e t re fle c ting c ha ng e s fro m the June Ado pte d Budg e t Budg e t Cyc le Whats changed from June? T he F irst I nte rim Budg e t Re fle c ts the c ha ng e s

slide-1
SLIDE 1

F irst I nte rim Budg e t

2016/ 2017 Pro po se d Distric t Budg e t re fle c ting c ha ng e s fro m the June Ado pte d Budg e t

slide-2
SLIDE 2

Budg e t Cyc le

slide-3
SLIDE 3

What’s changed from June?

 T

he F irst I nte rim Budg e t Re fle c ts the c ha ng e s in e xpe c te d re ve nue s a nd e xpe nse s sinc e the June 2016 Ado pte d Budg e t. T he ma jo r c ha ng e s in this b udg e t fro m June a re :

 An inc re a se d Be g inning Ba la nc e  An I

nc re a se in pro je c te d re ve nue fro m pro pe rty ta xe s

 An inc re a se in e xpe nse s a sso c ia te d with Spe c ia l

E duc a tio n

 An inc re a se in e xpe nse s a sso c ia te d with a Ma rc h

E le c tio n

 Cha ng e s in a ssumptio ns fo r o ur Multi-Ye a r Pro je c tio ns

slide-4
SLIDE 4

I nc o me

 Pr

  • per

ty taxes a re pro je c te d b a se d o n c urre nt da ta fro m Sa nta Cla ra a nd

Sa nta Cruz c o untie s. T he Budg e t fo r pro pe rty ta x re ve nue inc re a se d fro m Ado pte d Budg e t b y 2.24% a dding a n a dditio na l $30,084 in re ve nue to the F irst I nte rim Budg e t. T he inc re a se in pro je c te d pro pe rty ta xe s fo r 2016/ 217

  • ve r 2015/ 2106 is $73,904 o r 5.69%. T

he a ve ra g e inc re a se ye a r o ve r ye a r fo r pro pe rty ta x re ve nue is 4%.

 E

PA Co nsiste nt with the c urre nt pro visio ns o f the E

PA, b a sic a id distric ts wo uld re c e ive $200 pe r ADA in 2012-13 a nd e a c h ye a r the re a fte r thro ug h 2017-18. With the pa ssa g e o f Me a sure 55 the distric t c a n e xpe c t to se e so me c o ntinue d funding .

 One T

ime E duc ator E ffec tiveness: T

he Distric t re c e ive o ne funds o f $9210 in the 15/ 16 sc ho o lye a r. T he se funds will b e e xpe nde d this ye a r to pro vide fo r

  • ur Ne w T

e a c he r Suppo rt. A spe c ia l re po rt o n the e xpe nse o f the se funds will b e c o mple te d prio r to e h e nd o f this fisc a l ye a r.

 Mandated Costs: T

he funding b udg e te d in 2016-17 fo r the MBG is $28 pe r ADA fo r K

  • 12 distric ts. T

he o ne time disc re tio na ry funds whic h to ta l $18,000 c o me fro m the Sta te in the Ma nda te d Co sts o b je c t c o de .

slide-5
SLIDE 5

E xpe nse s

SPE CI AL E DUCAT I ON COST S RE MAI N L E VE L

 T

he Distric t sa w a n unpre c e de nte d 300% inc re a se in c o sts a sso c ia te d with o ur Spe c ia l E duc a tio n Pro g ra ms in 2015/ 2016. T his b udg e t ma ke s the a ssumptio n tha t the se c o sts re ma in le ve l this ye a r a nd the two fo llo wing ye a rs. PE RSONNE L

 T

he 2016/ 2017 Ado pte d Budg e t re fle c te d the a dditio na l c o st a sso c ia te d with hiring a te a c he r to fill the va c a nc y fo r this ye a r. T he F irst I nte rim Budg e t re fle c ts a slig ht de c re a se in e xpe c te d e xpe nse fo r this po sitio n sinc e we we re a b le to hire a n e xc e ptio na lly g ifte d first ye a r te a c he r to fill the va c a nc y.

 T

he re is a slig ht inc re a se in the Cla ssifie d Budg e t a s the Distric t hire d a dditio na l a dministra tive suppo rt to c o ve r the o ffic e whe n the a dministra tive a ssista nt is a b se nt.

 Ne ithe r c e rtific a te d no r c la ssifie d e mplo ye e s ha ve se ttle d sa la ry ne g o tia tio ns

fo r 2016/ 2017. T he Budg e t re fle c ts a n a dditio na l inc re a se in sa la rie s o ve r 2015/ 2016 due to ste p a nd c o lumn c ha ng e s o n the Sa la ry Sc he dule . T he b e ne fit c a p re ma ins a t $8,900 pe r full-time e mplo ye e pe r ye a r.

 ST

RS a nd PE RS ra te inc re a se s ha ve b e e n inc lude d in the Budg e t a nd in the Multi-Year Projections based on the Governor’s May Revise. These rates may ne e d to b e a djuste d de pe nding o n the a do pte d sta te b udg e t. Ple a se se e the c ha rt unde r the he a ding o f Multi-Ye a r Pro je c tio ns fo r furthe r de ta ils o n the ra te inc re a se s.

slide-6
SLIDE 6

MI DDL E SCHOOL CONT RACT S

 The District has an agreement with one of our partner districts to serve this year’s

6th g ra de stude nts a t a re duc e d ra te pe r stude nt. T his wa s ne g o tia te d b y b o th

District Boards to help Lakeside provide for this year’s students even though our

fina nc ia l situa tio n is unsta b le . Sho uld the distric t pa ss the pa rc e l ta x in Ma rc h,

the agreement states that we will be responsible for the full cost of this year’s

sixth g ra de . COST OF E L E CT ION

 T

he Distric t ha s put a Pa rc e l T a x Me a sure o n the Ma rc h 7, 2017 E le c tio n. T ha t this the e xa c t c o sts a re unkno wn. We ha ve b udg e te d $70,000. But the a c tua l c o sts c o uld b e mo re b a se d o n the c o s inc urre d b y b o th c o untie s fo r the e le c tio n. CONT RACT E D SE RVI CE S

 T

he F irst I nte rim pro je c ts a n inc re a se o ve r Ado pte d Budg e t o f $120,859. $70,000 do lla rs o f this inc re a se is a ttrib uta b le to the pro je c te d c o st o f a Ma rc h E le c tio n. T his a mo unt ma y c ha ng e o nc e we g e t fina l c o sts fro m the c o untie s E le c tio ns De pa rtme nts. T he re ma inde r o f the inc re a se is a ttrib uta b le to Spe c ia l E duc a tio n a g re e me nts. T his b udg e t ma y c ha ng e a t se c o nd inte rim a s a g re e me nts fina lize .

 All fa c ility impro ve me nts ha ve b e e n de fe rre d. Ho we ve r, the re is a $10,000

pla c e ho lde r fo r misc . ma inte na nc e e xpe nse s.

 T

he Distric t will b e c o ntinuing to wo rk o n de ve lo ping o ur Ne w We ll Syste m a s we ll a s de ve lo ping a L e a d Ab a te me nt pla n. F unds fo r the se two pro g ra m a re e xpe c te d to c o me fro m the Sta te Wa te r Bo a rd a nd the Sta te Ha rdship F und.

slide-7
SLIDE 7

MYP

 Our c urre nt pa rc e l ta x o f $311 pe r pa rc e l e xpire s a t the e nd o f this fisc a l ye a r. Be c a use o f

the g re a t impa c t this tra nsitio n will ha ve o n o ur Distric t, we ha ve pro duc e d two MYP do c ume nts in c o nsulta tio n with o ur a dviso rs a t the Co unty Offic e o f E duc a tio n (COE ). One MYP witho ut a ssuming the pa ssa g e o f a re pla c e me nt pa rc e l ta x, this will ne e d to b e o ur

  • ffic ia l MYP fo r purpo se s o f sub mitting o ur F

irst I nte rim Budg e t to the (COE ) a nd the Ca lifo rnia n De pa rtme nt o f E duc a tio n (CDE ). T he Se c o nd MYP will b e sub mitte d o nly to the COE a s the y a re c ha rg e d b y the CDE with the o ve rsite o f o ur Distric t. T he Se c o nd MYP sho ws the a ssume d re ve nue fro m a ne w pa rc e l ta x.

 Be c a use o ur o ffic ia l MYP sho ws no pa rc e l ta x re ve nue fo r ne xt ye a r o r the third ye a r, Our

MYP will sho w the distric t with a Qua lifie d Budg e t sta tus.

 Cha ng e s fro m the Ado pte d Budg e t inc lude the de c isio n to ma inta in c urre nt sta ff a nd

e duc a tio na l pro g ra ms a t the e xpe nse o f e nding b a la nc e . T he June Budg e t sho we d re duc tio ns b o th Ce rtific a te d a nd Cla ssifie d Sta ff a s we ll a s re duc ing a nd the e limina ting the CBO sa la ry. T he se c ha ng e s me a n tha t in ye a r two the Distric t me e ts o ur fina nc ia l

  • b lig a tio ns, b ut o nly b y wiping o ut a ll o ur re se rve s. We do no t me e t the re q uire me nt o f a

5% re se rve a t the e nd o f the se c o nd ye a r. T he third ye a r, the distric t is una b le to me e t o ur fina nc ia l o b lig a tio ns.

slide-8
SLIDE 8

Othe r Co nc e rns tha t ma y ha ve fina nc ia l implic a tio ns:

 Ne ithe r 2016/ 2017 Ado pte d Budg e t no r the F

irst I nte rim Budg e t re fle c t a n inc re a se in e xpe nse fo r a pa rt time ma inte na nc e po sitio n a nd a pa rt time I T po sitio n. T he Distric t ha s b e e n o pe ra ting with ve ry limite d ma inte na nc e suppo rt sinc e June 2014 a nd ha s de te rmine d tha t we ha ve a ne e d fo r a pa rt time e mplo ye e with re g ula rly sc he dule d ho urs, a ltho ug h the re a re no a va ila b le funds fo r this po sitio n. Our I T Suppo rt ha s b e e n pro vide d b y a pa re nt vo lunte e r. While the distric t is e xtre me ly g ra te ful fo r this se rvic e , it is no t susta ina b le . Our fa c ilitie s a re a g ing a nd ne e d re pa ir. At pre se nt, the re is no thing in the b udg e t fo r fa c ilitie s o the r tha n ro utine ma inte na nc e .

 T

he Distric t ha s ide ntifie d tha t we ha ve le a d in o ur drinking wa te r. We a re wo rking with the Sta te Wa te r Bo a rd to de ve lo p a pla n to c o rre c t this situa tio n. T he distric t ma y b e re q uire d to re pla c e the pipe s in the ma in Building to e limina te the le a d. T his will b e ve ry c o stly; e stima te s a re c o ming in a ro und $90,000. We ma yb e a b le to q ua lify fo r Sta te ha rdship funds fo r this pro je c t, b ut a t this time we do no t kno w the fina nc ia l impa c t o f this situa tio n.

 T

he Distric t is a re c ipie nt o f a Gra nt fo r a ne w We ll. Distric t sta ff is c ha rg e d with

  • ve rsite fo r this pro je c t. Distric t Sta ff is a lso c ha rg e with o ve rsite o f the L

e a d Ab a te me nt Pro je c t. Bo th pro je c ts a re o utside the a re a o f e xpe rtise fo r Distric t Sta ff.

 T

he Distric t do e s no t ha ve a pe rma ne nt Supe rinte nde nt/ Princ ipa l, c urre ntly she

serves as an “AT Will” employee. There is nothing in the budget to conduct a

supe rinte nde nt se a rc h. T he c o st o f a se a rc h ha s run $15,000 in the pa st

slide-9
SLIDE 9

Gener al Assumptions:

 F

unding:

Co ntinue d F

a ir Sha re Hit (8.9% re duc tio n)

4% g ro wth in pro pe rty ta xe s fo r ne xt two ye a rs Pa rc e l ta x re ve nue e nding this Ma y. E

xpira tio n o f o ne -time disc re tio na ry funds

2017/ 2018 T

ra nsfe r o f re ma ining o the r funds into g e ne ra l fund

Be g inning a s e a rly a s this ye a r we ma y ne e d to a pply

fo r b o rro wing in o rde r to me e t pa yro ll.

slide-10
SLIDE 10

Staffing Assumptions:

 Ste p a nd Co lumn inc re a se s a re in pla c e fo r b o th

c la ssifie d a nd c e rtific a te d.

 Sta b le c e rtific a te d a nd c la ssifie d sta ffing  One of this year’s Teachers is an intern. There a $10,000 placeholder in next year’s budget in case we need to

inc re a se this sa la ry.

 De c re a se in 17/ 18 to 1 F

T E RSP a nd sta b le a fte r tha t

 Sta b le Administra tive sta ffing  Ne ithe r Ce rtific a te d no r Cla ssifie d Sta ff ha ve se ttle d

sa la ry ne g o tia tio ns fo r 16/ 17

slide-11
SLIDE 11

Gener al E xpenses Assumptions:

 F

  • unda tio n F

unding b o ttle d wa te r, c la ssro o m c o mpute rs, Music a nd PE

 PT

A c o ntinue s to fund Da nc e , Sc ie nc e a nd L ib ra ry a s we ll a s T e a c he r Gra nts.

 Spe c ia l E

duc a tio n c o sts b a se d o n c urre nt I E Ps.

 Assume s o ne a dditio na l o ffsite pla c e me nt b e g inning in ye a r two .  Assume s o ne c urre nt pre sc ho o l pla c e me nt will b e se rve d in distric t with a n

a ide b e g inning in ye a r two

 Assume s no a dditio na l unfo re se e n inc re a se s in Spe c ia l E

duc a tio n

 Assume s c o ntinue d COE

a nd SE L PA fina nc ia l suppo rt fo r Spe e c h, Sc ho o l Psyc ho lo g ist, a nd o ne o ff site pla c e me nt. (to ta l a ppro x. 110,000 pe r ye a r)

 Assume s re ne wa l o f MOU with the COE

to pro vide suppo rt a nd a c c e ss to

  • ur fina nc ia l re po rting syste m (a ppro x. 10,000 pe r ye a r)

 Costs associated with Middle School MOU’s reflect the higher per ADA

c ha rg e fo r L

  • ma Prie ta .

 Pro p 39 pro je c ts c o mple te in 2018  I

nc re a se d ST RS a nd PE RS ra te s b a se d o n c urre nt info rma tio n

 I

nc re a se to g e ne ra l e xpe nse s b a se d o n Sc ho o l Se rvic e s Da rt Bo a rd. (CPI

slide-12
SLIDE 12
slide-13
SLIDE 13
slide-14
SLIDE 14
slide-15
SLIDE 15

Page 1 of 3

FY 2016/2017 First Interim Budget

PROGRAM:

GENERAL

Student Lunches OUTD00R EDUC

REG EDUC.

STEM

  • SCH. ADMIN

HEALTH SERV. FOUNDATION

PTA

Board

Superintendent

Gen Admin

Insurance Maintenance Custodial EPA

One Time Descretionary

FUND: 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 010 Resource 1400 COST CENTER : 00000 001670 001680 001810 001890 002700 003140 005440 005450 007110 007150 007200 007600 0081100 008200 014000

DEF REVENUE (portion of beg. bal.)

BEGINNING BALANCE 444,805

  • 8000-8099 -Revenue Limit Sources

1,219,936

  • 17,478
  • Parcel Tax

8100-8200 - Federal

  • 8300-8599 - Other State

2,400

  • 18,000

8600-8799 - Other Local 22,066 1,550 3,800 2,447 2,110

  • 38,645

25,479

  • TOTAL REVENUE

1,244,402

1,550 3,800 2,447 2,110

  • 38,645

25,479

  • 17,478

18,000 1000 - Certificated Salary

  • 277,659
  • 98,000
  • 3,500
  • 42,000
  • 8,321
  • 2000 - Classified Salary
  • 1,470

110,074

  • 19,353

9,025

  • 3000 - Employee Benefit
  • 88,589

139 55,836

  • 5,292

855

  • 9,327
  • 1,319
  • 4000 - Gen. Expen., Books, Supplies
  • 1,450
  • 500
  • 300
  • 1,200
  • 3,500
  • 5000 - Services/Other Operating
  • 100

3,800 2,800

  • 1,100

10,500 15,600 5,060 11,388 118,990 6,015 17,150 22,000

  • 6000 - Capital Outlay
  • 7141 Middle school payments
  • 134,151
  • 7142- Out of District Special Education Programs
  • County contribution (3 year MOU)
  • 7300-7699 indirect costs

(5,365)

  • 675
  • 7300-7699 indirect costs
  • Transfer to Reserve
  • TOTAL EXPENDITURES

(5,365) 1,550 3,800 503,198 2,110 263,910 1,400 38,645 25,479 5,060 62,715 120,190 6,015 17,150 25,500 10,315

  • 8910-8929 - Interfund Transfer In
  • 8980 - Contributions Fr. Gen. Fund

(432,849)

  • 8995-8998 Flexibility Transfers
  • NET INCR/DECR TO

816,918

  • (500,751)
  • (263,910)

(1,400)

  • (5,060)

(62,715) (120,190) (6,015) (17,150) (25,500) 7,163 18,000 FUND BALANCE State Mandated Transfer BEG FUND BAL 444,805

  • DEF REVENUE (portion of beg. bal.)
  • AUDIT ADJ

END FUND BAL W/O Def Revenue

1,261,723

  • (500,751)
  • (263,910)

(1,400)

  • (5,060)

(62,715) (120,190) (6,015) (17,150) (25,500) 7,163 18,000 END FUND BAL

1,261,723

  • (500,751)
  • (263,910)

(1,400)

  • (5,060)

(62,715) (120,190) (6,015) (17,150) (25,500) 7,163 18,000

slide-16
SLIDE 16

Page 2 of 3

LCFF

Low STAR CORE

Transportation

GATE EIA Math and Reading Professional Development Math and Reading Professional Development EL Deferred Maint IMF Stand Peer Review Professional Development Block Grant School & Library Art & Music Block Grant

  • ral health

K-3 Reduc "Fair Share" Reduction

018

HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS HOLD HARMLESS

Tier III Flex Tier III Flex

7230

Tier III Flex

7090

Tier III Flex Tier III Flex Tier III Flex Tier III Flex Tier III Flex Tier III Flex Tier III Flex Tier III Flex Tier III Flex

1300 000000 000000 072300 071400 070900 072940 072950 062050 0715600 072710 073930 073950 067600 000000 013000

  • 30,393

(30,393)

  • 124,632

437 2,055 50,688 8,996 8,182 2,004 1,002 5,228 4,969 2,048 7,311 14,522 2,855 403 70,686 (56,754)

  • 6,107
  • 6,107
  • 130,739

437 2,055 56,795 8,996 8,182 2,004 1,002 5,228 4,969 2,048 7,311 14,522 2,855 403 70,686 (56,754) 38,195

  • 38,195
  • 3,981
  • 283
  • 3,698
  • 6,978
  • 28
  • 897
  • 6,054
  • 62,309
  • 62,309
  • 111,463
  • 62,309

311

  • 4,594
  • 44,248
  • 19,276

437 2,055 (5,514) 8,685 8,182 2,004 1,002 5,228 4,969 2,048 7,311 9,928 2,855 403 26,438 (56,754)

  • 30,393
  • (30,393)
  • 19,276

437 2,055 (5,514) 8,685 8,182 2,004 1,002 5,228 35,362 2,048 7,311 (20,465) 2,855 403 26,438 (56,754) 19,276 437 2,055 (5,514) 8,685 8,182 2,004 1,002 5,228 35,362 2,048 7,311 (20,465) 2,855 403 26,438 (56,754)

slide-17
SLIDE 17

Page 3 of 3

Fed Flex Fed Flex Fed Flex

Lottery Parcel Tax Routine Repair and Maintenance

Tittle One Fed Drug

Innovative Prog

REAP Prop 39 One time Educator Effectivenes s

Lottery Inst.

Idea Basic

Fed Pre-School

Local Pre-School

pre-school staff dev

Special Ed Resource Mental Health

Special Ed Staff Deve

TOTAL UNREST. REST. 020 040 050 060 060 060 060 060 060 060 080 080 080 080 080 080 080 1100 8150 3010 3710 4035 4126 6230 6264 6300 3310 3315 3320 3345 6500 6512 6535 030100 037100 040350 041260 06230 062640 063000 033100 033150 033200 033450 065000 000000 065350

  • 9,210

17,147

  • 4,296
  • 475,458

444,805 30,653

  • 1,362,046

1,362,046

  • 256,302

256,302 256,302

  • 22,088
  • 6,953

12,000

  • 14,358

1,577 3,662 11

  • 60,649
  • 60,649

12,000

  • 3,700
  • 36,100

32,400 3,700

  • 42,696
  • 144,897

$ 102,204 42,696 12,000 256,302

  • 22,088
  • 6,953

12,000

  • 3,700

14,358 1,577 3,662 11 42,696

  • 1,859,994

1,752,952 107,045

  • 74,804
  • 7,408
  • 5,749

2,533

  • 2,000
  • 12,538
  • 75,076
  • 647,782

542,478 105,304

  • 6,508

7,826

  • 7,819
  • 41,958
  • 208,013

143,902 64,111

  • 11,857

620 2,544

  • 911

1,142

  • 65
  • 1,987
  • 30,844
  • 218,306

180,193 38,113 12,000

  • 3,378
  • 22,327

18,950 3,378

  • 37,798
  • 7,145
  • 157,281

3,662 11 129,850 4,296

  • 616,855

276,812 340,043

  • 169,641
  • 303,792

303,792

  • 104,060
  • 104,060
  • 104,060
  • (110,000)
  • (110,000)
  • (110,000)
  • 1,113

931

  • 293

506

  • 48
  • 1,799
  • (0)

(4,690) 4,690

  • 12,000

256,302 46,038 22,088

  • 6,953

12,000

  • 9,210
  • 14,573

157,281 3,662 11 273,587 4,296

  • 2,011,135

1,461,436 549,700

  • 50,000
  • 50,000
  • 50,000
  • 46,038
  • 215

155,704

  • 180,891
  • (382,849)

382,849

  • (0)
  • (0)
  • (9,210)

3,700

  • (4,296)
  • (101,139)

(91,334) (9,806)

  • 9,210

17,147

  • 4,296
  • 475,458

444,805 30,653

  • (0)
  • (0)
  • (0)

20,847

  • 374,319

353,471 20,847

  • (0)
  • (0)
  • (0)

20,847

  • 374,319

353,471 20,847

slide-18
SLIDE 18

Property Taxes, 1,219,936 , 62% Parcel Tax, 256,302 , 13% Federal Income, 41,052 , 2% State Income, 178,210 , 9% PTA & Foundation Program Support, 66,231 , 3% Other Fees and Donations, 35,970 , 2% County MOU, 110,000 , 6% State and Federal Special Ed Revenues, 62,293 , 3%

Lakeside Operating Revenues 2016-2017

First Interim budget

slide-19
SLIDE 19

Certificated Salary, 647,782 , 31% Classified salary, 208,013 , 10% Employee Benefit, 218,306 , 10% Classroom Books & Supplies, 22,327 , 1% Contracted Services, 616,855 , 29% Middle School , 303,792 , 14% Selpa Transfers, 104,060 , 5%

Lakeside Expenses 2016-2017

First Interim budget

slide-20
SLIDE 20

Regular Education 43% Special Education 28% Instructional Support 11% Pupil Services 3% General Administration 10% Facilities& Operations 5%

General Fund Expenses by Function*

Regular Education= Teachers, Aides, Classroom Supplies, Enrichment Programs, & Middle School Expenses Special Education= Speech, RSP, and inderdistrict Special Ed services Instructional Support= Principal, Office Staff, Library, Curriculum Development, IT services Pupil Services= Transportation, Health Services, Milk & Lunch program General Administration= Superintendent, CBO, Board of Trustees, Administrative services Facilities & Operations= Expenses incurred to keep the campus open, comfortable, safe, clean, in working order and in a satifactory state of repair.

2016/2015 First Interim budget

slide-21
SLIDE 21

Lakeside Expense Detail 2016/2017 Proposed First Interim Expenses

C

  • m

m e

Comments:

Adopted 2016/2017 Budget Proposed First Interim 16/17 Budget Change from Adopted to First Interim 16/17 Budget

Certificated Salary

Classroom Teacher $93,121 $92,824 ($297) Classroom Teacher $91,777 $91,777 $0 Classroom Teacher $97,515 $97,515 $0 Classroom Teacher $87,317 $87,317 $0 Classroom Teacher $60,313 $38,527 ($21,786) Resource $34,988 $34,988 $0 Additional RSP $57,534 $57,534 $0 Principal $98,000 $98,000 $0 Superintendent $42,000 $42,000 $0 Substitute Teacher $1,300 $1,300 $0 Sub for Dibbles $0 $3,500 $3,500

Sub Special Ed Meetings

$0 $2,500 $2,500

Classified Salary

Secretary/CBO $79,363 $79,363 $0 SPED Paraprofessional $21,670 $21,449 ($221) Sub Para $1,814 $109 ($1,705) Administrative Assistant $26,017 $26,842 $825 SPED Paraprofessional $20,644 $19,256 ($1,388) Instructional Assistant $1,144 $1,144 Physical Education

t ed by Founda Program supported by Foundation

$19,406 $19,353 ($53) Instructional Assistant $2,686 $3,698 $1,012 Adminisrative Assistant

pport ed by PT

$3,869 $3,869 Student Council $1,166 $283 ($883) Instructional Assistant $447 $0 ($447) Classified Substitutes $272 $0 ($272) Library Program supported by PTA $5,462 $5,026 ($436) DANCE Program supported by PTA $3,264 $3,999 $735 Parprofessional $18,697 $15,645 ($3,052) STEM $1,470 $1,470 Summer Labor $1,500 $369 ($1,131) Summer Labor $2,800 $3,087 $287 Maintenance Support $0 $3,052 $3,052 $230,168 $218,306 ($11,862) Classroom/office supplies

LCAP GO

$13,578 $14,078 $500 Medical health supplies $300 $300 $0 Maintenance supplies $6,500 $6,500 $0 Food & Milk for lunch program $1,300 $1,300 $0 Supplies for milk & lunch $150 $150 $0

Services/Other Operating Travel

$250 $250 $0

Mileage

$6,100 $6,100 $0

Conferences

$2,000 $2,000 $0

Dues and memberships

$7,198 $7,198 $0

Insurance

$6,015 $6,015 $0

Disposal

$2,600 $2,600 $0

Alarm Burglar & Fire

$3,500 $3,500 $0

Electricity

$16,500 $16,500 $0

Propane

$5,000 $5,000 $0

Gopher removal

$2,028 $2,028 $0

Rental/leases/repair

$6,400 $6,400 $0

Music Program

t ed by Founda Program supported by Foundation

$21,000 $4,500 ($16,500)

Audit

$9,000 $9,000 $0

Counselor

Program supported by Foundation $6,000 $6,000

Theater

Program supported by PTA $2,100 $2,100

Science camp

Program supported by PTA $6,000 $6,000

Field Trip Scholarships

Program supported by PTA $1,500 $1,500

Board Policy Updates

$1,500 $1,500 $0

General Education Expen., Books, Supplies

Employer Payroll Taxes and Employee Health Benefits & Retirement

slide-22
SLIDE 22

Annual Assets Management $540 $540 $0

School wise

LCAP GO

$1,500 $1,500 $0

Online K12

LCAP GO

$2,500 $2,500 $0

Beginning teacher support

$7,021 $7,145 $124

Hearing Testing

$500 $500 $0

Vision Testing

$300 $300 $0

Lice checking

$300 $300 $0

Black Board Connect

LCAP GOA

$350 $350 $0

Propane tank rentals

$270 $300 $30

Field upkeep

$500 $500 $0

Fire Pump Inspection

$6,500 $6,500 $0

Fire Extinguisher up keep

$270 $270 $0

Facilities repair/lead Abate

LCAP GO

$500 $500

Grounds Keeper

Program supported by PTA $6,000 $6,000

Portable Repair

$0 $0

Septic repair

$500 $500 $0

Painting

$250 $250 $0

Janitorial

$20,000 $20,000 $0

Carpet Cleaning

$2,000 $2,000 $0

misc contracted services

$10,000 $10,000 $0

Offsite Preschool services

$118,950 $157,281 $38,331

Offsite Preschool services

$3,662 $3,662

Offsite Preschool services

$11 $11

Offsite SPED services

$43,850 $48,146 $4,296

SPED on Campus Contracted services

$28,000 $36,000 $8,000

SPED Transportaton

$8,007 $8,662 $655

Speech Pathologist

$50,000 $50,000

Transportation

$48,788 $53,647 $4,859

Elections

$0 $70,000 $70,000

Legal

$15,000 $25,000 $10,000

Mailing services

$400 $400 $0

Water testing

$6,000 $6,000 $0

Science camp

$3,800 $3,800 $0

Postage

$700 $700 $0

Telephone

$2,400 $2,400 $0

Telephone long Distance

$600 $600 $0

Internet Connection- Ridge

$1,200 $1,200 $0

Internet Connection

$1,200 $1,200 $0

Middle School Contracts

$314,076 $303,792 ($10,284)

SELPA TRANSFERS

$114,996 $104,060 ($10,936) ($110,000) ($110,000)

Total Expenditures

1,975,978 2,011,135 $35,157

slide-23
SLIDE 23

2014/2015 2015/2016 2016/2017 2016/2017 Current Actuals Actuals Approved Budget First Interim Budget Actuals

  • 8000 REVENUE

1,202,396 1,299,228 1,343,048 1,362,046 126,874 8100 FEDERAL REVENUE 6,101 20,557 19,338 19,608 10,020 8200 STATE FUNDING 44,527 47,440 41,041 41,041 8500 MADATED COSTS REIM & LOTTERY 21,690 137,452 35,242 36,100 7,048 8600 OTHER LOCAL REVENUES 357,037 382,037 350,764 358,506 11,434 8700 STATE SPED 15,994 12,582 20,185 42,696 11,358 8900 Transfer 8,463 50,000 50,000 TOTAL: 8xxx 1,656,209 1,899,296 1,859,618 1,909,997 166,734 1100 TEACHERS' SALARIES 478,060 538,870 523,865 507,783 158,866 1300 CERTIFICATED SALARIES 128,286 223,974 140,000 140,000 78,049 TOTAL: 1xxx 606,346 762,845 663,865 647,783 236,915 2100 INSTRUCTIONAL AIDES 80,842 116,174 95,547 82,708 30,711 2200 CLASSIFIED SUPPORT SALARIES 2,927 2,176 4,300 11,534 5,421 2300 CLASSIFIED SUPERVISOR 23,809 23,809 2400 CLERICAL/TECHNICAL/OFFICE 110,619 104,070 81,571 86,265 45,676 2900 OTHER CLASSIFIED 8,679 3,253 3,698 1,353 TOTAL: 2xxx 203,066 225,673 205,227 208,014 83,160 TOTAL BENEFITS 138,604 159,735 230,171 218,304 69,378 4200 BOOKS & REFERENCE MATERIALS 16,796 4300 MATERIALS AND SUPPLIES 31,622 35,024 24,378 20,878 15,692 4700 FOOD/CLASSROOM 1,213 1,192 1,450 1,450 585 TOTAL: 4xxx 49,631 36,215 25,828 22,328 16,277 5200 TRAVEL & CONFERENCES 8,809 26,571 8,350 8,350 332 5300 DUES AND MEMBERSHIPS 2,070 11,558 7,198 7,198 8,273 5400 INSURANCE 6,491 6,015 6,015 6,015 6,066 5500 OPERATIONS & HOUSEKEEPING 24,625 28,022 29,628 29,628 11,392 5600 RENTAL, LEASES & REPAIRS 6,088 4,888 6,400 6,400 2,203 5800 PROF/CONSULTING OPERATE EXP 182,903 392,809 358,126 553,164 83,303 5900 COMMUNICATIONS 6,217 6,417 6,100 6,100 2,896 TOTAL: 5xxx 237,203 476,279 421,817 616,855 114,464 6500 EQUIPMENT - REPLACEMENT 57,983 7100 TUITION 341,021 319,503 429,072 407,851 7200 OTHER TRANSFERS OUT 110,000- TOTAL EXPENSES 1,575,871 2,038,234 1,975,980 2,011,135 520,194 COMPARISON

slide-24
SLIDE 24

2016/2017 First Interim Budget 2019/2020 2020/2021 2021/2022 2022/2023 REVENUES: Total Total Total

8010-8099 REVENUE LIMIT SOURCES

1,362,046 $

1,410,843.44 $

1,467,277.18 $

1,525,968.26 $

1,587,007 $ 1,650,487 $ 1,716,507 $ 8621- Parcel Tax 256,302 $ 8100-8299 FEDERAL 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 8300-8599 OTHER STATE 36,100 $ 33,100 $ 18,100 $ 3,100.00 $ 3,100.00 $ 3,100 $ 3,100 $ 8600-8799 OTHER LOCAL 144,897 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $

Foundation no longer supporting gopher & Groundskeeping

  • $
  • $

Transfer in from Reserve 50,000 $ 75,000 $

TOTAL REV., TRANSF. IN/SOURCES

1,909,994 $ 1,724,492 $ 1,690,926 $ 1,734,617 $ 1,795,656 $ 1,859,136 $ 1,925,155 $ EXPENDITURES:

1000-1999 CERTIFICATED SALARY

647,782 $ 636,890 $ 647,497 $ 658,962 $ 670,533 $ 682,180 $ 694,116 $ 2000-2999 CLASSIFIED SALARY 208,013 211,628 $ 214,752 $ 218,278 222,079 226,159 227,788 3000-3999 EMPLOYEE BENEFIT 218,306 230,313 $ 243,891 $ 262,877.36 272,971.08 275,962.90 278,787.13 4000-4999 BOOKS & SUPPLIES 22,327 22,842 $ 23,413 $ 24,045 24,694 25,385 26,096

5000-5899 SERVICE, OTHER OPERATING

616,855 606,053 $ 619,993 $ 637,352.48 655,198.35 673,543.91 692,403.14 6000-6599 CAPITAL OUTLAY

  • SUB TOTAL

1,713,284 $ 1,707,726 $ 1,749,545 $ 1,801,515 $ 1,845,475 $ 1,883,231 $ 1,919,190 $ Middle School Contracts 303,792 344,741 408,225 353,765 367,916 370,000 370,000 7142- Selpa Contributions 104,060 75,000 65,000 65,000 65,000 65,000 65,000 County MOU (110,000) (110,000)

TOTAL EXPEND., TRANS, OUT/USES

2,011,135 $ 2,017,467 $ 2,222,769 $ 2,220,279 $ 2,278,391 $ 2,318,231 $ 2,354,190 $ EXCESS (DEFICIENCY) (101,141) $ (292,975) $ (531,844) $ (485,662) $ (482,735) $ (459,095) $ (429,034) $ BEGINNING BALANCE: 475,458 $ 374,317 $ 81,342 $ (450,502) $ (936,164) $ (1,418,900) $ (1,877,995) $ ENDING BALANCE: 374,317 $ 81,342 $ (450,502) $ (936,164) $ (1,418,900) $ (1,877,995) $ (2,307,029) $

5% 5% 5% 5% 5% 5% 5% 100,557 $ 100,873 $ 111,138 $ 111,014 $ 113,920 $ 115,912 $ 117,709 $ 15% 15% 15% 15% 15% 15% 15% 301,670 $ 302,620 $ 333,415 $ 333,042 $ 341,759 $ 347,735 $ 353,128 $

Reconmended reserve level for Basic Aid Districts

LAKESIDE JOINT SCHOOL DISTRICT MULTI-YEAR PROJECTIONS Current Year Next Year Third Year 2016-2017 2017-2018 2018-2019

Required reserve level

slide-25
SLIDE 25
slide-26
SLIDE 26

2016/2017 First Interim Budget 2019/2020 2020/2021 2021/2022 2022/2023 REVENUES: Total Total Total

8010-8099 REVENUE LIMIT SOURCES

1,362,046 $

1,410,843.44 $

1,467,277.18 $

1,525,968.26 $

1,587,007 $ 1,650,487 $ 1,716,507 $ 8621- Parcel Tax 256,302 $ 517,600 $ 517,600 $ 517,600 $ 517,600 $ 517,600 $ 517,600 $ 8100-8299 FEDERAL 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 60,649 $ 8300-8599 OTHER STATE 36,100 $ 33,100 $ 18,100 $ 3,100.00 $ 3,100.00 $ 3,100 $ 3,100 $ 8600-8799 OTHER LOCAL 144,897 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $ 144,900 $

Foundation no longer supporting gopher & Groundskeeping

  • $
  • $

Transfer in from Reserve 50,000 $ 75,000 $

TOTAL REV., TRANSF. IN/SOURCES

1,909,994 $ 2,242,092 $ 2,208,526 $ 2,252,217 $ 2,313,256 $ 2,376,736 $ 2,442,755 $ EXPENDITURES:

1000-1999 CERTIFICATED SALARY

647,782 $ 636,890 $ 647,497 $ 658,962 $ 670,533 $ 682,180 $ 694,116 $ 2000-2999 CLASSIFIED SALARY 208,013 211,628 $ 214,752 $ 218,278 222,079 226,159 227,788 3000-3999 EMPLOYEE BENEFIT 218,306 230,313 $ 243,891 $ 262,877.36 272,971.08 275,962.90 278,787.13 4000-4999 BOOKS & SUPPLIES 22,327 22,842 $ 23,413 $ 24,045 24,694 25,385 26,096

5000-5899 SERVICE, OTHER OPERATING

616,855 606,053 $ 619,993 $ 637,352.48 655,198.35 673,543.91 692,403.14 6000-6599 CAPITAL OUTLAY

  • SUB TOTAL

1,713,284 $ 1,707,726 $ 1,749,545 $ 1,801,515 $ 1,845,475 $ 1,883,231 $ 1,919,190 $ Middle School Contracts 323,792 344,741 408,225 353,765 367,916 370,000 370,000 7142- Selpa Contributions 104,060 75,000 65,000 65,000 65,000 65,000 65,000 County MOU (110,000) (110,000)

7610 - 7629 Interfund Transfers Outs

  • TOTAL EXPEND., TRANS, OUT/USES

2,031,135 $ 2,017,467 $ 2,222,769 $ 2,220,279 $ 2,278,391 $ 2,318,231 $ 2,354,190 $ EXCESS (DEFICIENCY) (121,141) $ 224,625 $ (14,244) $ 31,938 $ 34,865 $ 58,505 $ 88,566 $ BEGINNING BALANCE: 475,458 $ 354,317 $ 578,942 $ 564,698 $ 596,636 $ 631,500 $ 690,005 $ ENDING BALANCE: 354,317 $ 578,942 $ 564,698 $ 596,636 $ 631,500 $ 690,005 $ 778,571 $

5% 5% 5% 5% 5% 5% 5% 101,557 $ 100,873 $ 111,138 $ 111,014 $ 113,920 $ 115,912 $ 117,709 $ 15% 15% 15% 15% 15% 15% 15% 304,670 $ 302,620 $ 333,415 $ 333,042 $ 341,759 $ 347,735 $ 353,128 $ Required reserve level

Reconmended reserve level for Basic Aid Districts

LAKESIDE JOINT SCHOOL DISTRICT MULTI-YEAR PROJECTIONS with new Parcel Tax 2016-2017 2017-2018 2018-2019 Current Year Next Year Third Year

slide-27
SLIDE 27