Proposed Annual Budget 2014-15 MARYSVILLE JOINT UNIFIED SCHOOL - - PowerPoint PPT Presentation

Proposed Annual Budget 2014-15

MARYSVILLE JOINT UNIFIED SCHOOL DISTRICT June 17th, 2014

BUDGET PROCESS

District Vision

All students can meet even exceed the outcomes established in Board Policy for

graduation requirements and grade level promotion/retention standards.

All students will have multiple ways of learning and demonstrating that they

have learned those things required by district graduation requirements and grade level promotion/retention standards.

Student success is a self-fulfilling process; the more we believe that all students

can be successful and the more students experience success, the more success will happen.

We have the ability within our district and community to develop the resources

necessary to ensure that all students experience success.

The achievement of this belief will take place in a life-long learning environment

for Board, staff, students, and parents.

State Priorities in LCAP

• Conditions of Learning
• Priority 1: Basic Services
• Priority 2: Implementation of State Standards
• Priority 7: Course Access
• Pupil Outcomes
• Priority 4: Pupil Achievement
• Priority 8: Other Pupil Outcomes
• Engagement
• Priority 3: Parent Involvement
• Priority 5: Pupil Engagement
• Priority 6: School Climate

District LCAP Goals

1.

Provide learning opportunities that result in increased academic achievement and ensure quality classroom instruction for all students, including support systems which meet the targeted needs of the targeted population

• Meets state priorities 1, 2, 4, 5, 6, 7

2.

Enhance the current learning environment to ensure that our schools provide a physically and emotionally safe environment that is culturally responsive to all students

• Meets state priorities 1, 2, 4, 5, 6, 7, 8

3.

Increase parent, family, and community involvement in the education of all students

• Meets state priorities 1, 2, 3, 4, 5, 6, 7, 8

Adopted Budget (2014-15)

1st Interim Financial Report

Governor’s Budget Proposal

2nd Interim Financial Report

Input: LCAP & Budget Development

May Revise/ 3rd Interim

Adopt Budget/ LCAP (2014-15)

June December January April-May March July

We Are Here!

LCAP

Budget Development Process

• Many Factors:
• Underlying budget assumptions
• Estimated price increases
• Historical expenditure analysis
• Stakeholder Input
• Collective Bargaining Units
• District Advisory Committee (DAC)
• District English Learner Advisory Committee (DELAC)
• Community input sessions @ MKS and YGS
• Online Parent/Staff/Community Survey (2/21 – 4/4)
• Management review

BUDGET ASSUMPTIONS

Major Assumptions for Proposed Budget

LCFF Planning Factors 2014-15 2015-16 2016-17

Average Daily Attendance (ADA) 9,034 9,034 9,034 Statutory COLA 0.85% 2.12% 2.30% Step and Column 2.00% 2.00% 2.00% Gap Funding (SSC) 28.05% 7.80% 8.40%

Benefits – Health & Welfare benefits remain the same; statutory benefits projected to adjust to: STRS (9.5%); PERS (11.4%); OASDI (6.2%); Medicare (1.45%); Unemployment (0.05%); and Workers’ Comp (1.1%)

Special Education and Categorical Programs 2014-15 2015-16 2016-17

COLA 0.85% 2.12% 2.30%

Other Factors 2014-15 2015-16 2016-17

Lottery Revenue – Unrestricted $126.00/ADA $126.00/ADA $126.00/ADA Lottery Revenue – Restricted $30.00/ADA $30.00/ADA $30.00/ADA California Consumer Price Index (CPI) 2.2% 2.5% 2.7%

LCAP ACTIONS, SERVICES, AND EXPENDITURES

Local Control Funding Formula (LCFF) Projection

2013-14 TOTAL 2014-15 TOTAL $61.2 $69.5

(In Millions)

NET GAIN = $8.3 MILLION

$46.9 $9.6 $1.5 $57.3 $3.9 $61.2 $8.3 $90.7

$0.0 $10.0 $20.0 $30.0 $40.0 $50.0 $60.0 $70.0 $80.0 $90.0 $100.0 Revenue Limit 2012-13 LCFF 2013-14 LCFF 2014-15 LCFF Target (2020- 21 - as of 14-15)

LCFF Target 2014-15 LCFF Growth 2013-14 Adjusted Funding 2013-14 LCFF Growth 2012-13 Adjusted Funding TIIG Transportation Categoricals Revenue Limit

Moving Targets

(In Millions)

$58.0 $89.8 $88.9 $0.00 $10.00 $20.00 $30.00 $40.00 $50.00 $60.00 $70.00 $80.00 $90.00 $100.00 Pre-LCFF 2012-13 LCFF 2013-14 LCFF 2014-15

LCFF Floor (as of 12-13) LCFF Target (as of 13-14) LCFF Target (as of 14-15)

Proportionality and Targeted Funds

(In Millions) 2014-15

89.0% 11.0%

Proportion is just a calculation – may increase or improve funding, services, achievement…

EIA Budget = $2.4 Million $61.8 $7.6 Base Supp/Conc

LCAP Additional Expenditures for 2014-15

• Goal 1 –
• Core funding for staff development days

$600,000

• Instructional materials – English/Language Arts

$500,000

• Teachers – 3 FTE K-3 (24:1)

$233,700

• Athletics/Activities @ High Schools

$50,000

• AFJRROTC Startup Fund

$40,000

• Library Clerks – 4.8 FTE

$156,000

• Music Teacher – 1 FTE

$77,900

• Internal Auditor & Compliance Officer

$98,000

• Categorical Financial Technician

$TBD

• Increase learning time for all students districtwide including:
• Pupils with disabilities, low income pupils, English learners, and foster youth

$TBD

• Add instructional time and/or increased student services in order to provide

additional learning opportunities for:

• EL students with disabilities and foster youth

$TBD TOTAL $1,755,600

LCAP Additional Expenditures for 2014-15

• Goals 2 and 3* –
• Nurse – 1 FTE

$77,900

• Health Aides – Six 0.5 FTEs

$85,200

• Asst. Principals – 1.5 FTEs

$198,450

• Attendance Clerks – 5 FTE

$284,000

• PBIS Coordinator – 1 FTE

$55,000

• Mental Health Clinician – 0.5 FTE

$65,000

• Intermediate School Counselor – 1 FTE

$77,900

• District Accountability and Assessment System/Messaging System*

$200,000*

• Destiny software for all school libraries*

$32,000*

• District Translators – 1.5 FTE*

$75,000*

• Deferred Maintenance fund transfer

$820,000 TOTAL $1,970,450 *Three additional expenditure items included under Goal 2 and also expenditures under Goal 3

BIG PICTURE

Proposed 2014-2015 Budget “Snapshot”

(In Millions) Beginning Fund Balance (Est.) @ 7/1/14 $10.1 Projected Revenues $83.9 Projected Expenses: Certificated Salaries $35.0 Classified Salaries $13.6 Benefits $15.8 Books & Supplies $6.3 Services $8.6 Other Outgo $(0.8) Transfers Out (Adult Ed) $0.8 Total Expenses $81.6 Net Increase/Decrease to Ending Balance $2.4 Projected Ending Fund Balance @ 6/30/15 $12.4

REVENUES

Estimated Actuals 2013-14 vs. Proposed Budget 2014-15

Increase/Decrease (In Millions) Local Control Funding Formula (LCFF)

Estimated Funding 13-14 $59.2 LCFF Add’l Funding $67.5

INCREASE $8.3 Federal Revenue No change $0 Other State Revenue Unrestricted Lottery Adjustment $(0.1) Other Local Revenue Local Revenue not budgeted until after budget adoption $(0.1) TOTAL $8.2

Revenue Changes - Unrestricted

2014-15 Projected Revenues by Major Fund

$83,914,772 , 83.12% $2,898,356 , 2.87% $1,877,276 , 1.86% $5,974,444 , 5.92% $822,000 , 0.81% $540,000 , 0.53% $4,921,982 , 4.88% General Charter Adult Educ. Child Dev. Food Services

• Def. Maint.

Post-Employment Benefits Bond Fund Capital Facilities County School Facilities Bond Int Redemption & Debt Svs

General Fund – Sources of Funds ($ Millions) – 2014-15 Proposed Budget

$69,631,439.0 , 83% $6,147,864.0 , 7% $3,896,103.0 , 5% $4,239,366.0 , 5% LCFF Sources Federal Revenue Other State Revenue Other Local Revenue

Enrollment and Attendance

9,524 9,665 9,589 9,582 9,493 9,493 8,980 8,794 8,795 8,744 8,754 8,754 89.0% 90.0% 91.0% 92.0% 93.0% 94.0% 95.0% 8,200 8,400 8,600 8,800 9,000 9,200 9,400 9,600 9,800 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Enrollment

• Avg. Daily

Attendance Yield ADA/Enr.

Lottery Monies

• Restricted monies: Textbooks
• Unrestricted monies: Any purpose

$’s per ADA

$- $20.00 $40.00 $60.00 $80.00 $100.00 $120.00 $140.00 2009-10 2010-11 2011-12 2012-13 2013-14 (proj) 2014-15 (Bud.) $110.02 $111.41 $124.18 $124.53 $124.00 $124.00 $17.43 $19.04 $31.58 $30.23 $30.00 $30.00

Restricted Unrestricted

EXPENDITURES

Estimated Actuals 2013-14 vs. Proposed Budget 2014-15

Increase/Decrease (In Millions) Certificated Salaries

LCAP Staffing Additions $1.2 Step/column, retirements and other adjustments $0.4

TOTAL $1.5 Classified Salaries

LCAP Staffing Additions $0.5 Step/column, retirements and other adjustments $0.5

TOTAL $1.0 Employee Benefits

STRS add’l for increased salaries and 1.25% rate increase $0.4 Increased statutory benefits for increased salaries $0.3 Other rate changes $0.1

TOTAL $0.8 Materials and Supplies

Add’l discretionary dollars, textbook adoption, etc. $1.0

Services

Accountability/Messaging software, site allocations, etc. $0.5

GRAND TOTAL $4.9 Expenditure Changes - Unrestricted

2014-2015 Projected Expenditures by Major Fund

General 84% Charter 3% Child Dev. 2% Food Services 6% Bond Int Redemption & Debt Svs 5%

General Charter Adult Child Dev. Food Services

• Def. Maint.

PostEmployment Benefits Bond Fund Capital Facilities County School Facilities Bond Int Redemption & Debt Svs

Composition of General Fund Annual Expenditures ($ Millions) – 2014-2015

• Cert. Salaries,

$35,025,730 , 43%

• Class. Salaries,

$13,579,363 , 17%

• Emp. Ben.,

$15,783,375 , 19% Books & Supp., $6,328,985 , 8%

• Svcs. & Other Oper.,

$8,562,543 , 10%

• Cap. Out., $98,616 ,

0% Other Outgo, $2,181,466 , 3%

Salaries and Benefits = 79%

Salaries and Benefits

AMACE 12.3% MUTA 57.4% OE3 19.8%

Supervisory 1.8% CSEA Chp #326 6.0% CSEA CHP #648 0.9% Other 1.8%

Staffing and Admin Costs as a % of Total Salaries and Benefits

Contributions From General Fund to Categorical Programs

Resource Est Actual 13-14 Budget 14-15 Percent Increase

• Unrest. General Fund

0000 $(5.3) $(6.4) 21% NCLB Title II 4035 $0.1

• Special Education

6500 $3.3 $3.7 13% Transportation Home to School 7230 LCFF LCFF

• Transportation Special Ed

7240 LCFF LCFF

• Routine Maintenance

8150 $1.9 $2.7 44%

(In Millions)

Special Education

• Encroachment of nearly $3.7 Million!
• Spec. Ed.

Expenditures (without transp), $10,827,940 $7,130,734 $3,697,206

Projected Encroachment 2014-15

• Spec. Ed. Expenditures (without transp)

SPED State and Federal Revenue Encroachment

39% 13% 17% 1% 12% 18% 30%

Composition of Special Ed Expenditures 2014-15

• Cert. Sal.
• Class. Sal.

Benefits Supplies Services Indirect Costs/Tuition

ENDING FUND BALANCE

Components of Ending Fund Balance

2013-14 2014-15 Ending Fund Balance $10,069,624 $12,424,318 Revolving Fund $30,000 $30,000 Stores $425,000 $425,000 Assignments Technology E-Rate $293,000 $293,000 2nd half of Math adoption $ 0 $500,000 Lottery and Targeted Carryover $1,040,000

• Security Camera Project

$505,000 $505,000 Total Assigned $1,838,000 $1,298,000 Restricted Balances $882,654 $861,068 Reserve for Economic Uncertainty (3%) $2,423,313 $2,446,802 LCFF Reserve (up to 5%) $2,439,000 $4,037,000 Unappropriated/Available $2,031,657 $3,326,448 Percent Unappropriated 2.5% 4.1%

Ending Fund Balance = One-Time Money!

MULTI-YEAR PROJECTION (MYP)

Major Assumptions for MYP

LCFF Planning Factors 2014-15 2015-16 2016-17

Average Daily Attendance (ADA) 9,034 9,034 9,034 Statutory COLA 0.85% 2.12% 2.30% Step and Column 2.00% 2.00% 2.00% Gap Funding (SSC) 28.05% 7.80% 8.40%

Benefits – Health & Welfare benefits remain the same; statutory benefits projected to adjust to: STRS (9.5%); PERS (11.4%); OASDI (6.2%); Medicare (1.45%); Unemployment (0.05%); and Workers’ Comp (1.1%)

Special Education and Categorical Programs 2014-15 2015-16 2016-17

COLA 0.85% 2.12% 2.30%

Other Factors 2014-15 2015-16 2016-17

Lottery Revenue – Unrestricted $126.00/ADA $126.00/ADA $126.00/ADA Lottery Revenue – Restricted $30.00/ADA $30.00/ADA $30.00/ADA California Consumer Price Index (CPI) 2.2% 2.5% 2.7%

Multi-Year Projection

2014-15 2015-16 2016-17 Revenues $83.9 $85.7 $87.3 Expenditures $81.6 $84.0 $86.0 Beginning Balance $10.1 $12.4 $14.2 Increase/Decrease $2.4 $1.7 $1.2 Ending Balance $12.4 $14.2 $15.4

3% R.E.U.

Multi-Year Projection

$0.0 $2,000,000.0 $4,000,000.0 $6,000,000.0 $8,000,000.0 $10,000,000.0 $12,000,000.0 $14,000,000.0 $16,000,000.0 $18,000,000.0 2013-14 (EA) 2014-15 (P) 2015-16 (P) 2016-17 (P)

General Fund Ending Fund Balance (In Millions)

LOOKING AHEAD

Key Takeaways

• Significant increase to revenues from LCFF in 14-15
• LCAP lays out plan to spend these additional monies for 14-

15 – incorporated into proposed budget for 14-15

• Still three items TBD
• Nearly $2.4 million surplus remains for 14-15 proposed budget
• Going to require collaborative effort to determine how to spend these

monies and address items that increase or improve services for students

• Focus on what is best for students
• LCAP also covers two additional years – 15-16 & 16-17
• Some items listed
• BUT will depend on revenue streams from State
• No guaranteed revenue increases under LCFF
• Requires collaboration every year of plan
• Success will be determined by measurable results

THANK YOU

Questions?