LCAP Technical Assistance Navigating the New Template

Transcription

1 LCAP Technical Assistance Navigating the New Template 2017 California County Superintendents Educational Services Association Chief Business Officials Conference February 22, 2017

2 Presented by Christine Davis, Administrator California Department of Education School Fiscal Services Division Financial Accountability and Information Services Office Josh Strong, Administrator California Department of Education Local Agency System Support Office 2

3 Session Agenda LCAP background and recent changes Navigating the LCAP (focus on fiscal components) Planned Actions and Services Demonstration of Increased or Improved Services for Unduplicated Pupils Plan Summary (Budget Summary) Questions 3

4 BACKGROUND AND RECENT CHANGES 4

5 History of the LCAP Template Version 1 Adopted under emergency regulations and used during the school year. Version 2 Adopted as part of the final LCFF regulations and used during the and school years. Version 3 Adopted by the State Board of Education at its November, 2016 meeting and is being used to develop LCAPs for the school year. 5

6 LCAP Template: Latest Revisions Addition of a Plan Summary 3-year inclusive plan Instructions moved to Addendum Specific Ties to the Evaluation Rubrics New design promotes ease of reading Specific Instructions for Charter Schools Planned Actions and Services: contributing to increased or improved services requirement. 6

7 NAVIGATING THE LCAP 7

8 Planned Actions / Services 8

9 Planned Actions/Services Differentiate between Actions/services that contribute to meeting the Increased or Improved Services Requirement and those that will not. 9

10 Planned Actions/Services Highlights New/Modified/Unchanged for actions/services and budgeted expenditures Check New if the action/service is being added Check Modified if the action/service has been changed or modified in any way Check Unchanged if the action/service has not been changed or modified in any way If a planned action/service is anticipated to remain unchanged for the duration of the plan, an LEA may check Unchanged and leave the subsequent year columns blank Format of Budgeted Expenditures 10

11 Planned Actions / Services Budgeted Expenditures List and describe expenditures, including where they can be found in the budget - tips Amount Separate based on funding source, expenditure Source - reference all fund sources May include unrestricted and restricted funding sources 11

12 Planned Actions / Services Budgeted Expenditures List and describe expenditures, including where they can be found in the budget - tips (cont d) Budget reference Classified using California School Accounting Manual SACS codes» Object code numeric or description (or both) Object 1100 Teachers Salaries» Object code range numeric or description (or both) Objects Certificated Salaries May include more detail 12

13 DEMONSTRATION OF INCREASED OR IMPROVED SERVICES FOR UNDUPLICATED PUPILS 13

14 Demonstration of Increased or Improved Services for Unduplicated Pupils 14

15 Demonstration of Increased Services Section Highlights Completed each year In year 2 or year 3, copy the table and mark the appropriate LCAP year. Using the copy of the table, complete the table as required. Retain all prior year tables for this section for each of the three years within the LCAP. Describe how services provided for unduplicated pupils are increased or improved If the overall increased or improved services include any actions/services being funded and provided on a schoolwide or districtwide basis, identify each action/service and include the required descriptions 15

16 Demonstration of Increased or Improved Services for Unduplicated Pupils Estimated Supplemental and Concentration Grant Funds Identify the amount of funds in the LCAP year calculated on the basis of the number and concentration of low income, foster youth, and English learner students as determined pursuant to California Code of Regulations, Title 5 (5 CCR) Section 15496(a)(5). Percentage to Increase or Improve Services Identify the percentage by which services for unduplicated pupils must be increased or improved as compared to the services provided to all students in the LCAP year as calculated pursuant to 5 CCR Section 15496(a)(7). 16

17 THE PLAN SUMMARY 17

18 Plan Summary Highlights Narrative is replaced each year The prompts are not limits Ties to the LCFF Evaluation Rubrics as well as local data Budget Summary An alternative format for the plan summary may be used as long as it includes the information specified in each prompt and the budget summary table 18

19 Budget Summary 19

20 Budget Summary Total General Fund Budget Expenditures for LCAP Year This amount is the LEA s total budgeted General Fund expenditures for the LCAP year. SACS Form 01 Total Expenditures Row, Total Fund Column 20

21 Budget Summary Total Funds Budgeted for Planned Actions/Services to Meet the Goals in the LCAP for the LCAP Year This amount is the total of the budgeted expenditures associated with the actions/services included for the LCAP year from all sources of funds, as reflected in the LCAP. 21

22 Budget Summary Total General Fund Budget Expenditures for the LCAP year not included in the LCAP Briefly describe expenditures included in total General Fund Expenditures that are not included in the total funds budgeted for planned actions/services for the LCAP year. 22

23 Budget Summary General Fund Budget Expenditures for the LCAP year not included in the LCAP (cont d) Provides stakeholder transparency Context for LCAP expenditures Starts the dialogue Not all budgeted expenditures are expected to be used for LCAP actions/services 23

24 Budget Summary Total Projected LCFF Revenues for LCAP Year This amount is the total amount of LCFF funding the LEA estimates it will receive pursuant to EC sections (for school districts and charter schools) and 2574 (for county offices of education), as implemented by EC sections and 2575 for the LCAP year respectively. 24

25 Budget Summary Total Projected LCFF Revenues for LCAP Year Same as used for the calculation of the percent to increase or improve services minimum proportionality percentage LCFF entitlement (e.g., Transition), not just amount received in state aid Basic aid districts and excess property tax COEs 25

26 Budget Summary Final note. Do not expect that total General Fund budget expenditures, total funds budgeted for planned actions and services, and total projected LCFF revenues will tie! e.g., estimated LCFF revenues are not the same as Funds Budgeted for Planned Actions/Services 26

27 Resources LCAP Template Local Agency Systems Support Office

28 Thank you for attending! 28