41
Rim of the World Unified School District Enrollment, Attendance and Proposed 2018-19 Budget June 14, 2018
Rim of the World Unified School District
Enrollment, Attendance and Proposed 2018-19 Budget
June 14, 2018
Budget Development - Assumptions
Project Enrollment – by grade 4+ years
Project Unduplicated Count of student population
From Enrollment – project ADA
From ADA – Calculate LCFF Revenue – 4+ years
Review guidance from CDE, County, Miscellaneous agencies on Other State, Federal and Local Revenue (Lottery, Special Ed, Title One, etc.)
Review staffing needs based on Enrollment projections (Calculate FTE’); adjust salaries to new contracts, agreements, changes in statutory rates (i.e. Work Comp/SUI) and changes to health and welfare costs
Review State May Revise factors in building revenue, costs and legislative changes that would effect current and future budget years
Meet with various District staff on program changes that would have an impact on FTE’s and program expenses, i.e. textbook adoption or new instructional models.
Budget Development – Assumptions cont.2018-19 2019-20 2020-21 2021-22
Annual COLA * 3.00% 2.57% 2.67% 3.42%
PER ADA FUNDING LEVELSBase GrantsGrades TK-3 7,409.00 7,599.00 7,802.00 8,069.00
Grades 4-6 7,520.00 7,713.00 7,919.00 8,190.00 Grades 7-8 7,744.00 7,943.00 8,155.00 8,434.00
Grades 9-12 8,973.00 9,204.00 9,450.00 9,773.00
Grade Span AdjustmentGrades TK-3 771.00 790.00 811.00 839.00 Grades 9-12 233.00 239.00 246.00 254.00
Supplemental Grant (Maximum)Grades TK-3 1,636.00 1,677.80 1,722.60 1,781.60
Grades 4-6 1,504.00 1,542.60 1,583.80 1,638.00 Grades 7-8 1,548.80 1,588.60 1,631.00 1,686.80
Grades 9-12 1,841.20 1,888.60 1,939.20 2,005.40
Actual - Based on Rim's UPP%Grades TK-3 898.16 924.64 933.65 962.78
Grades 4-6 825.70 850.13 858.42 885.18 Grades 7-8 850.29 875.48 884.00 911.55
Grades 9-12 1,010.82 1,040.81 1,051.05 1,083.72
*18/19 State COLA = 2.71 Add on to GSA, realized COLA of 3%
Budget Development – Assumptions cont.
Approximate Certificated FTE's 152.1200Approximate Classified FTE's 127.4800
TOTAL CERTIFICATED & CLASSIFIED/Blue Sheild 20,501.00 TOTAL CERTIFICATED & CLASSIFIED/Kaiser 19,482.00
TOTAL MANAGEMENT/Blue Sheild 20,591.00 TOTAL MANAGEMENT/KAISER 19,497.00
PART -TIME CLASSIFIED 21.00
18/19 Other Statuatroy rates: Certificated ClassifiedFICA/MC * 0.0145 0.0765
SUI 0.0005 0.0005Workers Compensation 0.0395 0.0395
STRS 0.1628 0PERS 0 0.18062
0.2147 0.29452
Validation 3rdweek of sch Mo 1 Mo 2 Mo 3 Mo 4 Mo 5 Mo 6 Mo 7 Mo 8 Mo 9 Mo 10 Mo 11
11/12 4159 4125 4110 4103 4099 4087 4088 4090 4062 4064 4048 402112/13 4048 4021 4008 3997 3991 3905 3970 3981 3951 3954 3924 389913/14 3904 3889 3898 3888 3874 3857 3799 3809 3808 3799 3796 375814/15 3712 3694 3679 3685 3686 3687 3668 3667 3648 3661 3645 362215/16 3609 3605 3607 3607 3612 3594 3586 3561 3523 3505 3493 348016/17 3505 3488 3512 3516 3494 3491 3471 3474 3437 3422 3408 338317/18 3331 3336 3340 3332 3331 3331 3328 3313 3307 3294 3287
3000
3250
3500
3750
4000
4250
4500
RIM OF THE WORLD UNIFIED SCHOOL DISTRICTENROLLMENT COMPARISON BY MONTH
Mo 1 Mo 2 Mo 3 Mo 4 Mo 5 Mo 6 Mo 7 Mo 8 P2 Mo 9 Mo 10 Mo 1111/12 3953.96 3936.55 3904.15 3907.29 3898.79 3894.41 3862.75 3856.42 3857.41 3858.85 3857.4712/13 3855.24 3828.61 3806.41 3798.16 3776.15 3761.16 3753.18 3746.84 3740.73 3741.34 3742.3213/14 3724.49 3700.96 3697.40 3693.33 3689.38 3672.21 3662.05 3650.68 3643.54 3639.08 3634.2314/15 3527.90 3516.08 3504.28 3494.08 3492.66 3471.91 3466.96 3465.27 3464.36 3462.96 3461.5315/16 3456.48 3424.12 3424.99 3421.56 3404.74 3402.74 3393.33 3367.28 3362.84 3351.83 3348.3616/17 3287.55 3288.17 3281.84 3283.08 3265.98 3278.97 3270.02 3261.80 3256.00 3247.91 3243.7417/18 3179.06 3173.14 3161.44 3157.75 3141.79 3137.14 3123.94 3116.86 3116.91 3111.77
3000
3250
3500
3750
4000
4250
RIM OF THE WORLD UNIFIED SCHOOL DISTRICTADA COMPARISON BY MONTH
CHE LAE VOE MHS MPH RHS0.9492 0.9423 0.9358 0.8263 0.9335 0.9444
0.9492 0.9423 0.9358
0.8263
0.9335 0.9444
0.00
0.15
0.30
0.45
0.60
0.75
0.90
ROWUSD ATTENDANCE RATE 17-18STRIVE FOR 95YTD - Month 10
Per Day Revenue from Student Attendance
Funded ADA for 18/193,121.41
Average Per ADA Funding for 18/19 = $9,647Per Day
Base 83.00% 8,007.01 44.48 GSA 3.00% 289.41 1.61
Add on (Trans/TIG) 5.00% 482.35 2.68 Supplemental 9.00% 868.23 4.82
100.00% 9,647.00 53.59
Revenue potential for increasing Student Attendance
CBEDS Enrollment3,346.00 ADA @ X % Revenue Revenue Loss
0.9329 3,121.48 30,112,950.36 0.9379 3,138.21 30,274,344.67 161,394.31 0.9429 3,154.94 30,435,738.98 322,788.62 0.9479 3,171.67 30,597,133.29 484,182.93 0.9529 3,188.40 30,758,527.60 645,577.24 0.9579 3,205.13 30,919,921.91 806,971.55 0.9629 3,221.86 31,081,316.22 968,365.86 0.9679 3,238.59 31,242,710.53 1,129,760.17 0.9729 3,255.32 31,404,104.84 1,291,154.48 0.9779 3,272.05 31,565,499.15 1,452,548.79 0.9829 3,288.78 31,726,893.46 1,613,943.10
Enrollment history - CBEDS
3,925
3,701 3,613
3,523
3,346 3,225
3,122 2,996
2,846 2,704
2,569
-
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Rim of the World USD - CBEDS Enrollment
Unduplicated Pupil Count history
2,033 2,108
1,938 1,886 1,889
1,766 1,687
1,611 1,546
1,469 1,396
-
500
1,000
1,500
2,000
2,500
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2022-23
Rim of the World USD - Total Unduplicated Pupil Count - UPP
Unduplicated Student Count - Percentage
51.80%
56.96%
53.64% 53.53%
56.46%
54.76%
54.04%53.77%
54.32% 54.33% 54.34%
49.00%
50.00%
51.00%
52.00%
53.00%
54.00%
55.00%
56.00%
57.00%
58.00%
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2022-23
Rim of the World USD - UPP %
ADA to CBEDS Enrollment
0.937
0.938
0.929
0.933
0.938 0.938
0.935 0.936 0.936 0.936
0.925
0.927
0.929
0.931
0.933
0.935
0.937
0.939
0.941
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Rim of the World USD - ADA %
Declining ADA
3,643.51 3,469.27
3,390.38 3,271.95
3,121.41 3,025.38
2,929.65 2,802.69
2,663.09 2,530.47
2,404.48
-
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
3,500.00
4,000.00
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24
Rim of the World USD - ADA Decline
Actual ADA
LCFF per student funding
6,870
7,622
8,529
8,9369,161
9,647
9,900
10,159
10,512
10,867 10,900
5,000
6,000
7,000
8,000
9,000
10,000
11,000
2 0 1 3 - 1 4 2 0 1 4 - 1 5 2 0 1 5 - 1 6 2 0 1 6 - 1 7 2 0 1 7 - 1 8 2 0 1 8 - 1 9 2 0 1 9 - 2 0 2 0 2 0 - 2 1 2 0 2 1 - 2 2 2 0 2 2 - 2 3 2 0 2 3 - 2 4
AVERAGE PER ADA FUNDING
Components of LCFF By Object Code
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19
State Aid/EPA 17,220,636.00 19,117,707.00 19,081,233.00 18,419,797.00 18,238,440.00 18,330,022.00
Property Taxes net of in-lieu 8,686,622.00 8,538,361.00 10,497,787.00 11,859,440.00 11,782,739.00 11,782,739.00
TOTAL FUNDING 25,907,258.00 27,656,068.00 29,579,020.00 30,279,237.00 30,021,179.00 30,112,761.00
Increase (Decrease) in LCFF Funding 1,748,810.00 1,922,952.00 700,217.00 (258,058.00) 91,582.00
2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
State Aid/EPA 18,168,783.00 17,980,852.00 17,678,005.00 17,156,539.00 15,799,232.00 14,500,380.00
Property Taxes net of in-lieu 11,782,739.00 11,782,739.00 11,782,739.00 11,782,739.00 11,782,739.00 11,782,739.00
TOTAL FUNDING 29,951,522.00 29,763,591.00 29,460,744.00 28,939,278.00 27,581,971.00 26,283,119.00
Increase (Decrease) in LCFF Funding (161,239.00) (187,931.00) (302,847.00) (521,466.00) (1,357,307.00) (1,298,852.00)
As Per ADA funding Increases, Total Revenue decreases due to Enrollment/ADA declines
LCFF by Category
LCFF by Category
Base Grant - 24,858,484.00 Grade Span Adjustment - 931,863.00 Supplemental Grant - 2,831,780.00 Add-ons (TIIBG & Transportation) - 1,490,634.00
Total 30,112,761.00
LCFF by Category
Components of Unrestricted Revenue
LCFF Sources, 30,112,761 , 94%
Federal Revenue, - , 0%
Other State Revenue, 1,654,637 , 5% Local Revenue, 270,500 , 1%
Rim of the World USD - Unrestricted Revenue
LCFF Sources
Federal Revenue
Other State Revenue
Local Revenue
Components of Restricted Revenue
- , 0%
2,011,003 , 53%
278,917 , 8%
1,484,853 , 39%
Rim of the World USD - Restricted Revenue
LCFF Sources
Federal Revenue
Other State Revenue
Local Revenue
Unspent Restricted dollars in 2017-18 to carryover to 2018-19
Components of Restricted dollars:Other Federal, State & Local Restricted Funds received by the District
Includes carryover of unspent restrict funds from prior years
18/19 Proposed Budget Typical Use - current fund balance; not ongoing
Title I 1,102,434.00 Intervention, training and software
Federal Mental Health 34,214.00 Selpa fees
Carl Perkins - Voc Ed 32,848.00 Vocational Support - RHS
Title II 138,267.00 Kindergarten class size below Ed Code max
Title III 38,730.00 English Learner Support
Medi-cal MAA/LEA 245,000.00 Collaborative direction (LEA) & general fund offset of certain expenditures (MAA)
Restricted Lottery 332,433.00 Site allocation (classroom software and instructional Supplies); District use for Textbook sufficiency
State Mental Health 504,400.00 Residential Placement; Selpa fees and behavior support
Workability 80,025.00 Federal Grant; student services and job placement
College Readiness Block grant 44,723.00 Training, pathway support, instructional supplies
Local grant - restricted 90,000.00 Emergecny supplies, descretionary
CTE Incentive grant 15,529.00 CTE salaries, training & supplies
Donations 1,174,346.00 Largely ROP infrastructure and supplies; AVID3,832,949.00
LCAP – With spending reductions, How to quantify increasing services….. Identify what are we already doing that qualifies as SUPPLEMENTAL programs and services for UPP students
SUMMARY SUPPLEMENTAL & CONCENTRATION GRANT & PERCENTAGE TO INCREASE OR IMPROVE SERVICES2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25
Current year estimated supplemental and concentration grant funding in the LCAP year 2,831,780$ 2,838,222$ 2,765,056$ 2,728,151$ 2,681,311$ 832,745$ 832,745$
Current year Percentage to Increase or Improve Services 10.98% 11.08% 10.84% 10.81% 10.83% 3.30% 3.48%
STRS and PERS rates continue to rise
8.258.88
10.73
12.58
14.43
16.28
18.1319.1 19.1
11.442 11.771 11.847
13.888
15.531
18.062
20.8
23.524.6
0
5
10
15
20
25
30
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22
Rim of the World USD - Retiree STRS & PERS Employer Contribution
STRS PERS
Unrestricted Expenditure Comparisons
DESCRIPTION
ActualYear To Date
6/30/2015
ActualYear To Date
6/30/2016
ActualYear To Date
6/30/2017
Revised BudgetYear To Date
6/30/2018
Revised BudgetYear To Date
6/30/2019
Resource 1100 STATE LOTTERY REVENUE
CERTIFICATED PERSONNEL SALARIES 207,146 251,115 218,811 250,772 231,637
CLASSIFIED PERSONNEL SALARIES 54,970 46,921 47,612 23,578 24,115
EMPLOYEE BENEFITS 77,176 57,626 60,501 41,702 57,380
BOOKS & SUPPLIES 138,584 139,430 131,810 129,928 120,673
SVCS & OTH OPER EXPENDITURES 14,416 17,332 34,725 18,996 19,074
CAPITAL OUTLAY 206 0 455 0 0
Total Resource 1100 492,498 512,423 493,915 464,976 452,879
Resource 6300 LOTTERY:INSTRUCTIONAL MAT
BOOKS & SUPPLIES 116,854 150,992 230,085 314,831 332,433
SVCS & OTH OPER EXPENDITURES 0 6,968 30 0 0
Total Resource 6300 116,854 157,960 230,115 314,831 332,433
Estimated Carryover to 2018-19 200,000
114,831
Home to School Transportation
DESCRIPTION
ActualYear To Date
6/30/2015
ActualYear To Date
6/30/2016
ActualYear To Date
6/30/2017
Revised BudgetYear To Date
6/30/2018
Revised BudgetYear To Date
6/30/2019
0723 HOME TO SCHOOL TRANSPORTATION
CLASSIFIED PERSONNEL SALARIES 950,634.89 986,417.35 1,006,419.88 901,969.12 855,959.00
EMPLOYEE BENEFITS 533,102.82 534,128.02 558,188.12 481,584.56 476,892.00
BOOKS & SUPPLIES 277,248.17 221,107.23 251,285.52 280,839.00 265,909.00
SVCS & OTH OPER EXPENDITURES 10,139.91 68,742.10 92,805.46 142,664.00 120,769.00
CAPITAL OUTLAY - - 28,447.68 - -
Total Resource 0723 1,771,125.79 1,810,394.70 1,937,146.66 1,807,056.68 1,719,529.00
Special Education Transportation
DESCRIPTION
ActualYear To Date
6/30/2015
ActualYear To Date
6/30/2016
ActualYear To Date
6/30/2017
Revised BudgetYear To Date
6/30/2018
Revised BudgetYear To Date
6/30/2019
0724 SPECIAL EDUCATION - TRANSPORTA
CLASSIFIED PERSONNEL SALARIES 149,711.15 160,367.72 170,839.64 153,501.00 117,913.00
EMPLOYEE BENEFITS 88,922.16 88,961.27 98,380.53 118,624.60 99,230.00
BOOKS & SUPPLIES 19,510.12 15,466.21 11,318.57 10,000.00 10,000.00
SVCS & OTH OPER EXPENDITURES 16,587.54 37,293.19 17,665.44 30,000.00 30,000.00
OTHER OUTGO 74,035.51 110,831.03 120,643.03 164,597.36 195,000.00
Total Resource 0724 348,766.48 412,919.42 418,847.21 476,722.96 452,143.00
Special Education Program Costs
DESCRIPTION
ActualYear To Date
6/30/2015
ActualYear To Date
6/30/2016
ActualYear To Date
6/30/2017
Revised BudgetYear To Date
6/30/2018
Revised BudgetYear To Date
6/30/2019
CERTIFICATED PERSONNEL EXPENDITURES 1,992,548.10 2,156,956.03 2,164,859.49 2,011,896.00 2,220,731.00
CLASSIFIED PERSONNEL SALARIES 919,725.85 1,061,614.76 1,049,784.55 1,004,742.88 1,056,840.00
EMPLOYEE BENEFITS 1,115,859.14 1,258,218.54 1,286,623.13 1,309,321.50 1,280,272.00
BOOKS & SUPPLIES 18,179.13 49,607.36 7,499.91 34,785.00 22,973.00
SVCS & OTH OPER EXPENDITURES 250,742.52 414,844.46 325,947.89 524,371.00 418,961.00
OTHER OUTGO 8,378.00 7,390.00 748.00 - -
Total State and Federal Special Education * 4,305,432.74 4,948,631.15 4,835,462.97 4,885,116.38 4,999,777.00
* does not include Mental Health or Workability
Local General Fund Contributions to Special Education Exceed 64%
© 2018 School Services of California, Inc.
30
38.2
8%
37.2
3%
36.3
8%
34.6
2%
35.3
6%
36.2
8%
35.9
4%
33.8
3%
31.0
5%
29.0
1%
26.7
0%
11.76% 11.48% 11.49%23.91%
11.93% 11.57% 11.54% 10.32% 10.03% 9.19% 8.85%
49.9
6%
51.2
9%
52.1
2%
41.4
7%
52.7
1%
52.1
5%
52.5
2%
55.8
5%
58.9
2%
61.8
0%
64.4
5%
0.00%
20.00%
40.00%
60.00%
80.00%
100.00%
120.00%
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
State Funding % Federal Funding % Local Funding %
*
Source: Coalition for Adequate Funding for Special Education
*2009-10 includes Federal American Recovery and Reinvestment Act Funds
Routine, Repair and Maintenance
DESCRIPTION
ActualYear To Date
6/30/2015
ActualYear To Date
6/30/2016
ActualYear To Date
6/30/2017
Revised BudgetYear To Date
6/30/2018
Revised BudgetYear To Date
6/30/2019
8150 - ROUTINE, REPAIR & MAINTENANCE
CLASSIFIED PERSONNEL SALARIES 380,974.32 481,462.13 533,656.39 494,587.00 448,221.00
EMPLOYEE BENEFITS 178,325.49 227,028.37 280,496.43 268,072.00 278,273.00
BOOKS & SUPPLIES 127,928.54 118,989.89 95,487.05 137,289.00 122,067.00
SVCS & OTH OPER EXPENDITURES 358,649.40 413,367.63 353,864.17 357,826.00 409,213.00
CAPITAL OUTLAY 10,596.04 21,854.36 359.45 - -
1,056,473.79 1,262,702.38 1,263,863.49 1,257,774.00 1,257,774.00
Deficit spending trend17-18 Estimated Actuals 18-19 Projected Budget
Unrestricted Restricted TOTAL Unrestricted Restricted TOTALTotal Revenue 31,418,940.00 4,303,569.00 35,722,509.00 32,037,898.00 3,774,773.00 35,812,671.00
Total Expenditures 27,814,716.00 8,587,783.00 36,402,499.00 28,007,806.00 10,265,103.00 38,272,909.00 Contributions (3,924,666.00) 3,924,666.00 - (4,243,717.00) 4,243,717.00 -
SURPLUS OR (DEFICIT) (320,442.00) (359,548.00) (679,990.00) (213,625.00) (2,246,613.00) (2,460,238.00)
Cert Salaries 11,257,630.00 2,289,122.00 13,546,752.00 11,230,567.00 2,615,274.00 13,845,841.00 Class Salaries 4,328,419.00 1,667,140.00 5,995,559.00 4,093,273.00 1,666,148.00 5,759,421.00
Benefits 8,500,287.00 1,767,660.00 10,267,947.00 8,456,594.00 1,762,263.00 10,218,857.00
Cert % of total expenditures 0.40 0.27 0.37 0.40 0.25 0.36 Class % of total expenditures 0.16 0.19 0.16 0.15 0.16 0.15
Benefits % of total expenditures 0.31 0.21 0.28 0.30 0.17 0.27 Total Personnel % of total expenditures 0.87 0.67 0.82 0.85 0.59 0.78
Projected 19-20 Projected 20-21Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Total Revenue 30,802,894.00 3,774,773.00 34,577,667.00 30,614,963.00 3,774,773.00 34,389,736.00 Total Expenditures 27,812,292.00 10,333,383.00 38,145,675.00 28,197,364.00 10,208,383.00 38,405,747.00
Contributions (4,243,717.00) 4,311,997.00 68,280.00 (4,243,717.00) 4,311,997.00 68,280.00 SURPLUS OR (DEFICIT) (1,253,115.00) (2,246,613.00) (3,499,728.00) (1,826,118.00) (2,121,613.00) (3,947,731.00)
Cert Salaries 10,843,416.00 2,651,628.00 13,495,044.00 10,519,431.00 2,651,628.00 13,171,059.00 Class Salaries 4,140,139.00 1,685,872.00 5,826,011.00 4,206,729.00 1,685,872.00 5,892,601.00
Benefits 9,147,623.00 1,774,465.00 10,922,088.00 9,790,090.00 1,774,465.00 11,564,555.00
Cert % of total expenditures 0.39 0.26 0.35 0.37 0.26 0.34 Class % of total expenditures 0.15 0.16 0.15 0.15 0.17 0.15
Benefits % of total expenditures 0.33 0.17 0.29 0.35 0.17 0.30 Total Personnel % of total expenditures 0.87 0.59 0.79 0.87 0.60 0.80
Beginning 2021-22Unrestricted Deficit Spending (1,779,263.00)
Projected Deficit Spending Concern
Projected Deficit Spending Concern
Costs of Retiree Benefits – Annual expense
725,000.00
75,000.00
665,000.00
215,000.00
-
100,000.00
200,000.00
300,000.00
400,000.00
500,000.00
600,000.00
700,000.00
800,000.00
Certificated Retiree Health Benefits Classified Retiree Health Benefits Certificated Retiree Incentive/Golden Handshake Classified Retiree Incentive/Golden Handshake
Rim of the World USD - Components of Retiree Costs
Total Proposed Budget – General Fund Expenditures
Teacher Salaries, 9,408,879 , 29%
Certificated Support, 466,247 , 1%
Certificated Administration, 1,355,441 , 4%
Instructional Aides, 183,250 , 1%
Classified Support, 2,179,869 , 7%
Classified Supervisor/other support, 244,792 , 1%
Clerical/other office, 1,485,362 , 5%
Employee Benefits, 6,564,264 , 20%
Retiree Benefits/Incentive, 1,892,330 , 6%
Books and Supplies, 1,258,265 , 4%
Services, Contracted services and Utilities, 2,829,525 , 9%
Special Education, 2,985,943 , 9%
Routine Repair and Maintenance, 1,257,774 , 4%
Cafeteria, 139,582 , 0%
Multi-year ProjectionsMAJOR CATEGORY OF FUNDING SOURCES AND EXPENDITURES
Proposed Budget 2018-19Unrestricted Restricted TOTALS
LCFF Sources 30,112,761 - 30,112,761 -
Federal Revenue - 2,011,003 2,011,003 Major categories: Special Ed, Title I, II, III
Other State Revenue 1,654,637 278,917 1,933,554 Major categories: One time Mandated Cost funding, Other Special Ed revenue, Lottery, Mental Health funds
Local Revenue 270,500 1,484,853 1,755,353 Major categories: Donations, Special Ed funding Transportation fees from individuals
TOTAL REVENUE 32,037,898 3,774,773 35,812,671
Multi-year Projections - Continued
Unrestricted Restricted TOTALSPERCENT OF TOTAL
EXPENDITURESCertificated Salaries
Teacher Salaries 9,408,879 2,262,624 11,671,503 0.30Certificated Support 466,247 137,911 604,158 0.02
Certificated Administration 1,355,441 214,739 1,570,180 0.0411,230,567 2,615,274 13,845,841 0.36
Classified SalariesInstructional Aides 183,250 1,093,608 1,276,858 0.03Classified Support 2,179,869 358,511 2,538,380 0.07
Classified Supervisor/other support 244,792 65,641 310,433 0.01Clerical/other office 1,485,362 148,388 1,633,750 0.04
4,093,273 1,666,148 5,759,421 0.15
Employee Benefits 6,564,264 1,762,263 8,326,527 0.22Retiree Benefits/Incentive 1,892,330 - 1,892,330 0.05
8,456,594 1,762,263 10,218,857 0.270.78
Books and Supplies 1,258,265 1,883,160 3,141,425 Services, Contracted services and Utilities 2,829,525 2,338,258 5,167,783
4,087,790 4,221,418 8,309,208 0.22
Contributions:Special Education 2,985,943 (2,985,943) -
Routine Repair and Maintenance 1,257,774 (1,257,774) - Cafeteria 139,582 139,582
- 0.00
Total Expenditures 32,251,523 6,021,386 38,272,909 1.00
(Deficit)/Surplus (213,625) (2,246,613) (2,460,238)
Beginning Fund Balance 5,055,672 2,365,862 7,421,534
Ending Fund Balance 4,842,047 119,249 4,961,296
3% Minimum Reserve 1,148,187 - Other Reserves 556,013 -
1,704,200 -
FUND BALANCE CARRYOVER TO NEXT YEAR 3,137,847 119,249
Multi-year Projections - ContinuedFUND BALANCE CARRYOVER FROM PRIOR YEAR BEFORE RESERVES - UNRESTRICTED ONLY
2019-20Beginning Fund Balance (before reserves) 4,842,047.00 Notes:
STRS/PERS Inc 413,841.00 Unrestricted Revenues 30,802,894.00 H/W Inc 232,361.00
Unrestricted Expenditures 27,812,292.00 Step Col 233,525.00 Contributions to Restricted Programs 4,243,717.00 One-time funds
(Deficit)/Surplus (1,253,115.00) Reversal (1,073,765.00) LCFF - DECREASE (161,239.00)
3% Minimum Reserve 1,144,370.00 Other Reserves * 556,013.00
1,700,383.00
FUND BALANCE CARRYOVER TO NEXT YEAR 1,888,549 2020-21 Notes:
Beginning Fund Balance (before reserves) 3,588,932.00 STRS/PERS Inc 289,808.00 H/W Inc 309,270.00
Unrestricted Revenues 30,614,963.00 Step Col 332,992.00 Unrestricted Expenditures 28,197,364.00 LCFF - DECREASE (187,931.00)
Contributions to Restricted Programs 4,243,717.00 (Deficit)/Surplus (1,826,118.00)
3% Minimum Reserve 1,152,172.00 Other Reserves * 556,013.00
1,708,185.00 Note: 21/22 EFB (1,717,893.00)
FUND BALANCE CARRYOVER TO NEXT YEAR 54,629
State Budget Update:
The Budget is built using the State’s “May Budget Revision Factors.”
Since this time, Trailer Bills, Committee Negotiations and changes are made to the State’s overall budget.
The Governors Administration, Senate and Assembly have compromised on several K-12 components that affect our funding.
A 50% reduction to one time funds and increases to ongoing LCFF funds (by and increase to COLA) were agreed to on June 13th and should have been voted upon today.
CTE funding may become ongoing.
It is very likely that more changes are to come before the Governor signs the final State Budget. We do anticipate approval before June 30, 2018.
Budget adjustments will be included in the September Unaudited Actual presentation.
NEXT STEPS:
Continue to monitor enrollment and attendance
Proceed with year end “closing of books” and adjust restricted carryover as needed
Monitor expenditures
Continue work with all stakeholders on Fiscal Solvency
Prepare for First Interim (December)
