Sausalito Marin City School District 2018-2019 3 rd Interim Budget - - PowerPoint PPT Presentation

▶
sausalito marin city school district
SMART_READER_LITE
LIVE PREVIEW

Sausalito Marin City School District 2018-2019 3 rd Interim Budget - - PowerPoint PPT Presentation

Dec 20, 2023 383 likes •678 views

Sausalito Marin City School District 2018-2019 3 rd Interim Budget 2019-2020 LCAP 2019-2020 Budget Presented by: Terena Mares, Interim Superintendent June 20, 2019 Thank you.. Terri Ryland, Ryland Business Associates Keith Ricci,

slide-1
SLIDE 1

Sausalito Marin City School District

2018-2019 3rd Interim Budget 2019-2020 LCAP 2019-2020 Budget

June 20, 2019

Presented by: Terena Mares, Interim Superintendent

slide-2
SLIDE 2

Thank you…..

  • Terri Ryland, Ryland Business Associates
  • Keith Ricci, Business Manager, Marin County Office of

Education

  • David Finnane, BMLK Principal
  • Vida Moattar, District Administrative Assistant, Retiring
  • Steve Ayala, District Administrative Assistant
  • Sausalito District Teachers Association
  • CSEA, Chapter #394
  • BMLK School Site Council
  • Community Advisory Council
  • LCAP/Budget Board Subcommittee
  • Center for Excellence (CFE)

2

2019-2020 LCAP & Budget, June 20, 2019

slide-3
SLIDE 3

Local Control & Accountability Plan (LCAP)

3

LCAP Goal 1

Student Achievement

$3,099,226

LCAP Goal 2

Community School

$507,571

LCAP Goal 3

Family and Community Engagement

$75,305

LCAP Goal 4

School Climate

$962,726

2019-2020 LCAP & Budget, June 20, 2019

slide-4
SLIDE 4

Local Control & Accountability Plan (LCAP)

  • Final year of the current 3-Year LCAP
  • 2019-20 school year starts planning year for next 3-Year LCAP
  • 2019-20 LCAP includes newly required Budget Overview for

Parents

  • Provides overview of funding
  • Provides explanation for difference
  • Total General Fund Expenditures = $6,195,446
  • Total LCAP Expenditures = $4,644,828
  • Explains difference of $1,550,618
  • 75% of Superintendent, CBO, plus District Administration support costs
  • STRS on Behalf (phantom/required budget item – not actual expense)
  • Other administrative costs; insurance, audit, legal, phone, dues
  • WCA Special Education Expenditures

4

2019-2020 LCAP & Budget, June 20, 2019

slide-5
SLIDE 5

2019-20 LCAP Annual Update

LCAP Annual Update Process involves

  • Review of Progress
  • Using Measure of Academic Progress (MAP) and ESGI, the district

scores showed growth in all grades for ELA and Math, with the exception of 8th grade ELA

  • Review of Needs
  • Beginning in the Fall of 2018, the district reviewed the needs for

all goals through board meetings and School Site Council meetings.

  • Review of Performance Gaps
  • Chronic Absenteeism and Suspension rates continue to be an

area identified

  • Stakeholder Engagement
  • 20 sessions throughout year – see LCAP for dates

5

2019-2020 LCAP & Budget, June 20, 2019

slide-6
SLIDE 6

Year 3 Changes to 2017-2020 LCAP

Goal #1

  • Shift Paraprofessionals to Student Success Coach, consistent

with BMLK Vision Plan

  • Combination classrooms for TK-K, and 4-5
  • Continued implementation of 5 Year Strategic Arts Plan
  • ESSA/CSI expenditures to support BMLK Vision Plan, include

Read 180, Tier II Intervention

  • Reallocation of Principal salary & benefits across Actions

Goal #2

  • Full Year of Community School Manager
  • Reallocation of Principal salary & benefits across Actions

Goal #3 & #4 (Goal #4 was erroneously omitted from packet)

  • Minor adjustments across Goals #3 & #4

6

2019-2020 LCAP & Budget, June 20, 2019

slide-7
SLIDE 7

Budget vs. LCAP Expenditures

7

Difference of $1.5 million:

  • 75% of Superintendent, CBO, plus District Administration support costs, ($340K)
  • STRS on Behalf (phantom/required budget item – not actual expense), ($136K)
  • Other administrative costs; insurance, audit, legal, phone, dues ($174K)
  • WCA Special Education Expenditures, ($900K)

2019-2020 LCAP & Budget, June 20, 2019

slide-8
SLIDE 8

2018-19 LCAP Annual Update

8 The difference between the budgeted amount for high needs students and the actual amount represents a change in funding source only. The district MET the LCAP expenditure requirement. Also, the district DID spend the budgeted amounts but the funding source changed to other sources.

2019-2020 LCAP & Budget, June 20, 2019

slide-9
SLIDE 9

2019-20 LCAP Annual Update

9

$309,876 $438,989 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000

2019-20 Supplemental & Concentration Grant Spending Requirements

2019-20 LCAP S&C Budget 2019-20 LCFF Estimated S&C Grant Funding

The District is budgeting higher amounts of expenditures for high needs students in 2019-20 than budgeted in 2018-19, but proportionate to 2018-19.

2019-2020 LCAP & Budget, June 20, 2019

slide-10
SLIDE 10

2019-2020 LCAP & Budget, June 20, 2019

10

2018-19 3rd Interim Budget 2019-20 Budget

slide-11
SLIDE 11

2018-2019 3rd Interim Budget Update

  • Additional ESSA/CSI Federal Grant Received
  • Increase revenue and expenditures of $85K
  • Additional Donations from Ross Parent Group
  • Increase revenue and expenditures of $18K
  • Additional Capital expenditures for WCA Campus MPR Table

Replacement

  • Increase expenditures of $70K
  • Reclassified accounting of payments
  • Net result is change in deficit spending of $60,830 ($160,000)
  • Ending Fund Balance projected at $703,744 $603,744
  • Includes 5% reserve of $349,200

2019-2020 LCAP & Budget, June 20, 2019

11 Note: Additional unknown costs for repairs at WCA Upper Campus not included in 2018-19 Projections, estimated @ $100K

slide-12
SLIDE 12

2019-20 Revenue Highlights & Assumptions

  • Property tax growth of 4.25% for next two years
  • Property tax amount of $7.0 million; an increase of

$313,000 from 2018-19, or 4.7%

  • The District is required to transfer property taxes to the charter

school in the amount of $3.1 million

  • Decrease in LCFF entitlement of ($124K)
  • Increase for Community Development Funds of $20K
  • Increase to Deferred Maintenance of ($130K)
  • Special Education cost reimbursement from WCA of $907K

$630K.

  • Increase payment to WCA for in-lieu property taxes of

$105K

  • Facilities Pro Rate cost reimbursement from WCA of $223K
  • Amount budgeted for maintenance & repairs at WCA campus.

12

2019-2020 LCAP & Budget, June 20, 2019

slide-13
SLIDE 13

General Fund Revenues

13

General Purpose (LCFF) Revenue 67% Federal Revenue 5% State Revenue 4% Local Revenue 24%

Total General Fund Revenues Adopted Budget 2019-20

  • LCFF funding in the form of property taxes is largest funding source
  • Federal revenue includes Title II, Title III, CSI
  • State revenue includes lottery, mandated block grant
  • Local revenue includes donations, interest, and reimbursements from

WCA

2019-2020 LCAP & Budget, June 20, 2019

slide-14
SLIDE 14

Excess Taxes = $2.7 million

2019-2020 LCAP & Budget, June 20, 2019

14

slide-15
SLIDE 15

Expenditure Highlights & Assumptions

  • SDTA Tentative Agreement for 2019-2022, of 2.5%+2.5%+2.5%
  • Decrease in Teacher Full Time Equivalent (FTE) of .60
  • Increase for VAPA teachers of .40 FTE
  • Decrease of Classroom Teachers of 2.0 FTE
  • Additional Tier II Intervention Specialist of 1.0 FTE
  • Change Superintendent from contracted service to certificated

salary

  • Increased costs for STRS & PERS for remaining positions
  • Change M&O Director from contracted service to classified

salary

  • Remove Basic Aid Excess payment to WCA

15

2019-2020 LCAP & Budget, June 20, 2019

slide-16
SLIDE 16

Expenditure Highlights & Assumptions

  • Reflects General Fund only (no Cafeteria, Facilities funds, etc.)
  • Recent salary increases are reflected in 2018-19 Estimated

Actuals and in the 2019-20 budget

  • Salaries and benefits represent 77% of the Unrestricted

Budget and 69% of Total General Fund

  • STRS and PERS increases reflected
  • EPA funds are budgeted strictly for instructional

salaries/benefits and are in addition to LCFF funding

  • Expenditures related to Local Control Accountability Plan

(LCAP) are included in the budget

16

2019-2020 LCAP & Budget, June 20, 2019

slide-17
SLIDE 17

SMCSD Grant Funded Support Positions – New or Renewed for 2018-19, $500,000

  • Prevention & Early Intervention (PEI) – County of Marin (New 2018-19 & Ongoing)
  • (Seneca) Unconditional Education Coach & Program (unfilled since October 2019)
  • 80% ($120,000) Funded by PEI
  • 20% ($30,000) Funded by SMCSD Supplemental & Concentration Grant
  • (Performing Stars) Case Manager; outreach and support of students, parents and

caregivers

  • 100% Funded by PEI
  • P3 – Marin Community Foundation (MCF) (Renewed 2018-19 & 2019-20 – apply

annually)

  • (SMCSD) TK-8 Instructional Coach
  • 90% ($132,000) Funded by P3/MCF
  • 10% ($15,000) Funded by SMCSD
  • Medi-Cal – County of Marin (New 2018-19 & Ongoing)
  • (Marin County HHS) Clinician; provides counseling to select students (13 students)
  • 100% Funded by Medi-Cal/County of Marin HHS
  • County of Marin (Ongoing)
  • (Southern Marin Multi-Disciplinary Team) 1-2 Days/Week Counseling Interns
  • 100% Funded by County of Marin HHS

Estimated Value of Grant Supported Positions = $500,000

2019-2020 LCAP & Budget, June 20, 2019

17

slide-18
SLIDE 18

Administrative Overhead

  • There are three ways the state measures a district’s

administrative overhead

  • Two out of three are well below the required threshold. The

third is unknown but will likely be above the threshold.

1. Current Expense Formula/Minimum Classroom Compensation

  • Elementary School Districts are required to have greater than 60%
  • SMCSD is at 60.58%

2. Indirect Cost Rate

  • Indirect Cost Rates are independently calculated using a school

district’s administrative costs compared to their costs for instruction and operations. It generally represents a district’s overhead

  • The average school district indirect cost rate is 6.13%
  • SMCSD’s rate for 2019-20 is 3.95%

3. Administrative/Teacher Ratio

  • As a small school district, the district is eligible for a waiver for #3.

2019-2020 LCAP & Budget, June 20, 2019

18

slide-19
SLIDE 19

2019-2020 LCAP & Budget, June 20, 2019

19

slide-20
SLIDE 20

CalSTRS and CalPERS Rates

  • After years of pension rate increases, the 2019-20 Governor’s

proposed budget contains some financial relief as follows:

  • $3.15 billion in one-time non-Proposition 98 funds to reduce CalSTRS

employer contribution rates in 2019-20 and beyond

  • Details are being negotiated in the legislature
  • For 2019-20 and 2020-21 only, the State’s Adopted Budget

proposes a 1.4% and 1% buy-down of STRS rate

  • Approximately savings of $6K
  • Funding is outside of Prop 98 funding, so not

guaranteed

  • District will update budget once actual amount is

known

20

2019-2020 LCAP & Budget, June 20, 2019

slide-21
SLIDE 21

21

STRS and PERS Increases

  • Compared to the rates in 2013-14, the increased rates have cost the

district an additional $153K in STRS and $75K in PERS through 2019-20

$- $100.0 $200.0 $300.0 $400.0 $500.0 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25

STRS Cost Analysis

(in thousands)

STRS Cost (Based on Approved Rate) (in thousands) (d-bxc) STRS Cost @8.25% (in thousands) (f=b*8.25%) $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 est 2023-24 est 2024-25 est

PERS Cost Analysis

PERS Cost Based on Approved Rate (d-bxc) PERS Cost at 11.442% (2013-14 Rate) (f=b*11.442%)

2019-2020 LCAP & Budget, June 20, 2019

slide-22
SLIDE 22

Willow Creek Academy MOU 2019-20 Budget Impact

  • No successor MOU in place
  • Pending Special Education Agreement, whereby WCA

reimburses district for WCA special education costs

  • WCA Pro Rata Facilities cost reimbursement of $223,385
  • Contested by WCA through lawsuit
  • Equivalent amount budgeted for facilities maintenance & repairs

at WCA, per Final Prop 39 District Offer

  • Elimination of district-paid utilities for WCA

22

2019-2020 LCAP & Budget, June 20, 2019

slide-23
SLIDE 23

Ending Fund Balance & Reserves

  • Statute requires a minimum 5% Reserve
  • On June 20, Budget revision will include a correction due to a

revenue budget error.

  • WCA SELPA revenue unrecognized in budget; required per

pending SMCSD – WCA Special Education Agreement

  • Revenues overstated by $270K
  • Budget Surplus correction from $558,195 to $286,012, resulting

in an adjusted General Fund Balance of approximately $1 million

  • Projected surplus for 2020-21 of $284,509, with a projected

Ending Fund Balance of $1.2 million

  • Projected surplus for 2021-22 of $401,429, with a projected

Ending Fund Balance of $1.7 million

23

2019-2020 LCAP & Budget, June 20, 2019

slide-24
SLIDE 24

Budget Summary

  • Budget projects surplus of revenues over expenditures over

next two years

  • District projected to meet financial obligations for the current

and subsequent two years.

  • District facing many challenges to its fiscal health
  • Ongoing lawsuit with Willow Creek Academy
  • Pending outcome of its discussions with the California Attorney

General’s Office

  • In spite of unknowns, budget presents a sound fiscal position

to enable options for responding to unknowns, while providing critically needed services to its students.

24

2019-2020 LCAP & Budget, June 20, 2019

slide-25
SLIDE 25

25

Summary Multi-Year Projection (MYP)

  • Based on current assumptions, the below reflects the status of the

District’s budget for the next three years

2019-2020 LCAP & Budget, June 20, 2019

Correction/Update from $556,072 to $286,012 Net/Increase, and Ending Fund from $1.2M to $1M between June 13 and June 20 2019 Presentation

Revised Multi-Year Projection (Total GF) Description Adopted Budget 2019-20 Projected 2020-21 Projected 2021-22

Total Revenues $6,836,308 $7,031,216 $7,242,719 Total Expenditures 6,195,446 6,391,857 6,486,440 Excess/(Deficiency) 640,862 639,359 756,279 Other Sources/Uses (354,850) (354,850) (354,850)

Net Increase/(Decrease) 286,012 284,509 401,429

Add: Beginning Fund Balance 703,744 989,756 1,274,265

Ending Fund Balance $989,756 $1,274,265 $1,675,694

slide-26
SLIDE 26

Summary: Other Funds

26

2019-2020 LCAP & Budget, June 20, 2019 All Funds of the District

Fund Number and Description Fund Balance June 30, 2019 Net Budget Activity Fund Balance June 30, 2020

01 General Fund $703,744 $286,012 $989,756 13 Cafeteria $147 $0 $147 14 Deferred Maintenance Fund $13,564 $105,614 $119,178 35 County School Facilities $8,494 $2,000 $10,494 40 Special Reserve for Capital Outlay $1,449,798 $6,000 $1,455,798 51 Bond Interest & Redemption Fund $498,281 $0 $498,281 56 Debt Service Fund Mello Roos $1,220 $0 $1,220

Correction to Listed Year

slide-27
SLIDE 27

27

Next Steps

  • Board Adoption on LCAP and proposed budget
  • After State budget enacted, significant changes brought to

Board in August

  • Unaudited Actuals to the Board by September 15
  • First Interim as of October 31
  • Reflect any changes in funding
  • Adjust staffing (within legal constraints) based on enrollment
  • Adjust supplies, services, and other outgo as necessary

2019-2020 LCAP & Budget, June 20, 2019

slide-28
SLIDE 28

Thank You!

It has been an honor to serve as your Interim Superintendent. Sausalito Marin City School District Board of Trustees

  • Ida Green, President
  • Debra Turner, Vice President
  • Caroline Van Alst
  • Josh Barrow
  • Bonnie Hough

28

2019-2020 LCAP & Budget, June 20, 2019