District LCAP Consultation Committee. Janece L. Maez Associate Superintendent, Business Services November 29, 2016

Transcription

1 District LCAP Consultation Committee Janece L. Maez Associate Superintendent, Business Services November 29, 2016

2 Budget Development

3 A Typical Budget Timeline Governor s proposed Budget January Enrollment projec9ons February Discussions at Board and Cabinet levels regarding budget changes January & February Site/Department and Staffing Mee9ngs February & March Current year projec9ons and data entry April & May Preliminary budget projec9ons May early June Budget Adop9on end of June 3

4 Budget Timeline Starting Early SMMUSD is projec9ng a shoriall (deficit) in excess of $11.6 million in At that rate, we would have a nega9ve balance at the end of In adop9ng the budget, the Board promised LACOE to make $4.5 million in reduc9ons by $4.5 million = 3% - 3.5% General Fund expenditures 4

5 Budget Basics Enrollment - DecisionInsite Revenue LCFF Other Revenue Sources Staffing Employee Benefits Supply Alloca9ons Other Services: u9li9es, legal, consultants Other significant changes 5

6 Revenue

7 LCFF (Local Control Funding Formula) Instead of thinking categorically. Budge9ng with the LCFF replaces the previous categorical- based model LCFF will be phased in through Along with their budgets, districts must develop and approve the Local Control Accountability Plan (LCAP) 7

8 LCFF how it works is year 4 of the transi9on Base Grant by grade level (TK- 3, 4-6, 7-8, 9-12) Per Average Daily Ajendance (ADA) amount Addi9ons made for Class Size Reduc9on (CSR) and Career Technical Educa9on (CTE) Supplemental Grant for the unduplicated counts of ELLs, Free/Reduced and Foster Youth addi9onal 20% based on the number of eligible students Concentra9on Grant - addi9onal 50% when unduplicated counts exceed 55% of total student popula9on Un9l full implementa9on there is a gap between our en9tlement and actual funding 8

9 LCFF CALCULATION BASE GRANT TK TOTAL , BASE 7,083 7,189 7,403 8,575 COLA 0% 7,083 7,189 7,403 8,578 22,000,790 17,542,598 12,380,999 29,902,994 81,827,380 AUGUMENTATION GRANTS: CSR AUGUMENTATION: BASE GRANT X10.4% 2,288,082 CTE AUGUMENTATION 9-12 BASE GRANT X2.6% 777,478 SUPPLEMENT AND CONCENTRATION GRANTS: TOTAL ENROLLMENT 11,186 TOTAL UNDUPLICATED PUPIL COUNT 3, % SUPPLEMENT ADD-ON 20% OF BASE GRANT * % 4,928,288 TRANSPORTATION AND TIIG GRANT 1,250,030 TOTAL LCFF ENTITLEMENT /TARGET FUNDING 91,071,259 HOLD HARMLESS CALCULATION TOTAL CATEGORICAL FUNDING 8,585, HOLD HARMLESS REVENUE LIMIT PER ADA 5, GAP FUNDING PER ADA GAP FUNDING PER ADA GAP FUNDING TOTAL PRIOR YEAR PER ADA RATE 6, FUNDED ADA 10, HOLD HARMLESS REVENUE LIMIT FUNDING 74,930, TOTAL HOLD HARMLESS FUNDING 83,516, FUNDING RES. OBJ. DIFFERENCE BTW LCFF AND HOLD HARMLESS FUNDING 7,554,640 GAP FUNDING % 4,093, TOTAL FUNDING 87,609,721 LOCAL REVENUE/PROPERTY TAXES 75,937,733 EDUCATION PROTECTION ACT /EPA 2,159,176 STATE AID (TOTAL FUNDING - TAXES - EPA) 9,512,812

10 LCFF - By the Numbers SMMUSD Enrollment 11,186 SMMUSD ADA 10,705 (97.3%) Unduplicated Count (ELL, F/R, Foster) 29.03% Cost of Living Adjustment (COLA) 0.00% Projected LCFF Gap Closure 54.18% Total LCFF funding $87,609,721 Included in the LCFF dollars is the Supplemental LCAP funding of $4,308,529 10

11 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description FIRST INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Revenue: Property Tax 75,937,733 79,926,794 83,825,666 Education Protection Account (EPA) 2,159,176 2,151,600 - LCFF Transfer to Fund Fund 14 (250,000) (250,000) (250,000) LCFF Transfer to Charter School & County Specialized secondary school (110,500) (112,000) (112,000) LCFF State Aid 9,512,812 6,962,859 6,338,578 Minimum State Aid 1,622,984 2,247,265 Subtotal LCFF Funding 87,249,221 90,302,237 92,049,509 11

12 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description FIRST INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Revenue: Subtotal LCFF Funding 87,249,221 90,302,237 92,049,509 Other Federal 13,000 13,000 13,000 Lottery 1,600,000 1,600,000 1,600,000 Mandated Reimbursement Block Grant 2,693, , ,000 Other State Revenue 5,000 5,000 5,000 Measure R Parcel Tax 11,651,225 11,884,250 12,121,934 Meas. YY / City of SM 8,000,000 8,200,000 8,400,000 Meas. GSH / City of SM 8,200,000 8,400,000 Joint Use Agreement/ City of SM 8,800,000 9,000,000 9,200,000 All Other Local Income 3,981,000 4,000,000 4,000,000 SMMEF Donation 2,030,276 2,000,000 2,000,000 Local General Fund Contribution (25,914,697) (26,432,991) (26,961,651) TOTAL REVENUE 100,108, ,166, ,222,792 12

13 Restricted General Fund Revenue Entitlements Title I Basic 1,330,950 Title II Improving Teacher Quality 478,072 Title III Immigrant Students 50,653 Title III LEP Students 160,766 Carl Perkins 59,557 Medical Billing 500,000 Lottery Instructional Materials 434,600 CTE Incentive 433,333 College Readiness 157,831 Special Education AB 602 5,519,068 Federal IDEA 2,271,424 Other State 59,099 LGFC 21,514,893 Ongoing Major Maintenance LGFC 4,399,804 PTA/Other Donations 500,000 13

14 Expenditures Staffing

15 STAFFING SITE Teachers Site Administrators Site Clerical Opera9ons Library Health Physical Educa9on - Elementary Staffing Ra9os TK- 12 Literacy Coaches/Secondary Support Hourly and EDUs Summer School / Saturday School Independent Study / OCLC / Opportunity Class Principals House Principals / Asst. Principals Dean of Students Admin. Assistants Senior Office Specialists (SOS) Office Specialists Custodians Librarians Elementary Library Coordinators Nurses Health Aides PAS s / PE Aides 15

16 STAFFING SITE Con9nued Campus Supervision General Fund - Instruc9onal Assistants Outreach Specialists - Samohi Community Liaisons Technology Other Posi9ons Music Security Officers Noon Duty Aides SMMEF Funded Transi9onal Kindergarten General Fund General Ed Services Tech Support Assistants Lifeguards Trainers Coaching ROP Coordinator Lab Technician Samohi Teachers Elementary Aides/Accompanists Secondary 16

17 Teacher Staffing Ratios Grade Level Ratio Title I Sites JAMS TK :1 24: :1 27: :1 33: :1 17

18 Elementary Schools Administrative Staffing Ratios Principals 1.0 FTE per site 0.8 FTE at SMASH Assistant Principal Staffing Ratio School Enrollment FTE Less than Between 500 and Greater than

19 Secondary Schools Administrative Staffing Ratios School Samohi Malibu, JAMS, Lincoln Olympic 1 Principal 5 House Principals 1 Dean of Student 1 Principal 2 Asst. Principals 1 Principal (0.5 Gen Fund/ 0.5 Adult Ed) 19

20 Classified Staffing Ratios Senior Office Specialists School Enrollment Full Time Equivalents (FTE) Less than Between 400 and 550 Between 551 and Greater than

21 Classified Staffing Ratios Physical Ac9vity Specialists (PAS) / PE Aides FTE formula developed based on the number of teachers per site Alloca9on of 4, 5, or 6 hour posi9ons Bilingual Community Liaisons (BLC) FTE formula developed based on the number of English Language Learners (ELL) and Reclassifica9on to Fluent English Proficient (RFEP) = = = = 1.00 > 274 = 1.50 Title I sites receive an addi:onal.25 <e Except Edison where all staff is bilingual 21

22 Classified Staffing Ratios Elementary Library Coordinator (ELCs) FTE as determined by hours per day formula developed based on the student enrollment in grades TK- 5 and Pre- School = 6.0 hours Cabrillo, Pt. Dume = 6.5 hours Webster = 7.0 hours Edison, McKinley, Muir/Smash = 7.5 hours Rogers, Grant = 8.0 hours Franklin, Roosevelt 22

23 Teachers SAI / Speech Language / Resource Visually Impaired / Adap9ve PE Specialists Assis9ve Technology Special Educa9on Director / Coordinators / Psychologists Behavior Interven9on Specialists Health Counselor / Nurses Instruc9onal Aides Accountant / Admin Assistant / Braille Transcriber Data Entry Specialist / Translator Occupa9onal Therapists OT Assistants Physical Therapists SLP Assistant Job Development 23

24 Superintendent s Office Educa9onal Services Superintendent Community & Public Rela9on Officer Assistant to the Superintendent Senior Office Specialist (SOS) Assistant Superintendent Clerical Senior Admin Assistant Admin Assistants Office Specialist Educa9on Data Specialist Directors Assessment, Research, Evalua9on / Curriculum Secondary / Curriculum Elementary / Educa9onal Technology Coordinators Parent & Student Engagement / Literacy and Language / Math / VAPA (Music) TOSA Technology 24

25 Student Services Director Admin Assistant Coordina9ng Nurse Nurses Child Development Services (Not General Fund) Informa9on Services Director Admin Assistants Accountant / SOS Accoun9ng Technician Assistant Directors / Coordinator Computer Operator Community Liaisons Director Computer Operators Technology Support Assistants Sites & D/O Sr. Technology Technician Database Administrator Network Engineers AV Audio Technician 25

26 Human Resources Assistant Superintendent Director Senior Admin Assistant HR Specialists Creden9al Analyst Employee Benefits Technician HR Technician Senior Office Specialist Office Specialist Coordinator BTSA Employee Rela:on CTA President SEIU Chief Steward Personnel Commission Director Admin Assistant Personnel Analyst HR Technicians 26

27 Associate Superintendent Senior Admin Assistant Chief Opera9ons Officer Business Services Directors Fiscal Food Services Purchasing/Warehouse Transporta9on Maintenance/Opera9on Managers Facility Use Opera9ons/Grounds 27

28 Fiscal Services Director Senior Admin Assistant Assistant Director / Supervisor Accountants Technicians Food Services Purchasing Director Supervisor Admin Assistant/ Accoun9ng Technician Site Coordinators (MS) Produc9on Kitchen Coordinators (HS) Cafeteria Workers I Cafeteria Workers II Stock/Delivery Clerks Director Admin Assistant Senior Buyer / Buyer Duplica9ng Equipment Operator Stock/Delivery Clerk 28

29 Director Admin Assistant Supervisors Facili9es Technicians Maintenance/ Construc9on Building Trades Carpenters Locksmith Glazer Painters Skilled Workers Mechanical Trades Electricians Hea9ng / Ven9la9on / Air Condi9oning Tech Plumbers 29

30 Buildings/Grounds Manager Admin Assistant Plant Supervisors U9lity Workers Custodians Grounds Gardeners Sprinkler Repair Equipment Operator / Tree Trimmer Equipment Operator Transporta9on Director Admin Assistant Lead Vehicle/Equipment Mechanic Vehicle/Equipment Mechanic Bus Drivers 30

31 Facility Use Facility Improvement Projects (Not General Fund) Manager Admin Assistant Supervisors Senior Office Specialist Accoun9ng Assistant Audience Services Coordinator Technical Theater Coordinator Media Services Coordinator Theater Technicians Sports Facility Ajendants Lifeguard Custodians Admin Assistant Accountant Measure BB Consultants 31

32 Expenditures Employee Benefits Supplies Other Services

33 CalSTRS Rates Employer rates are increasing to 12.58% in , up from 10.73% in No specific funds are provided for this cost increase Under current law, once the statutory rates are achieved, CalSTRS will have the authority to marginally increase or decrease the employer contribu9on rate Year Employer Pre- PEPRA* Employee s Post- PEPRA* Employees 10.73% 9.20% 8.56% 12.58% 10.25% 9.205% 14.43% 10.25% 9.205% 16.28% 10.25% 9.205% 18.13% 10.25% 9.205% % 10.25% 9.205% *Public 1 Employees Pension Reform Act (PEPRA) 33

34 CalPERS Rates The employer contribu9on to CalPERS is proposed to increase to % in from % in Classic members con9nue to pay 7.00% New members pay 6.00%, which may fluctuate from year to year based on the PEPRA requirement to pay half the normal cost rate Es9mates of the resul9ng future contribu9on rate increases for school employers are as follows: Actual Projected % % 15.50%* 17.10%* 18.60%* 19.80%* *CalPERS provided these estimates in 2014 and has not yet issued revised estimates 34

35 Other Employee Benefits Description Percent of Salary Social Security (OASDI) 6.20% Medicare 1.45% State Unemployment Insurance (SUI).05% Workers Compensation 3.80% Other Post Employment Benefits Health and Welfare 1.25% 7% Premium Increases 35

36 Site Supply Allocations Based on student enrollment Used to purchase supplies for: Classrooms, Offices, Health Sites determine the distribution and use of funds Starting custodial supplies were centrally purchased - $300,000 allocation in Operations no reduction to site formula calculations Grade Level Formula Restricted Lottery K

37 Other Considerations Library Collections Utility Expenses Gas Electricity Water Communications Contracted Services Legal Services Consultants Equipment Site Copy Machines Maintenance Agreement Vehicles 37

38 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND FIRST INTERIM PROJECTED PROJECTED Description BUDGET BUDGET BUDGET Certificated Salary 53,578,695 54,382,375 55,198,111 Classified 18,558,564 18,836,942 19,119,497 Benefits 26,272,775 28,542,233 30,924,951 STRS 6,671,516 7,847,377 8,986,252 PERS 2,389,663 2,627,753 2,942,491 SOCIAL SECURITY & MEDICARE 2,221,150 2,229,571 2,263,014 HEALTH AND WELFARE 11,210,261 11,994,979 12,834,628 SUI 40,113 41,610 42,159 WORKERS COMP 2,737,734 2,782,334 2,824,069 OPEB 898, , ,970 CASH IN -LIEU 103, , ,368 Supplies/Books 2,762,697 2,800,000 2,800,000 Other Operational Costs 9,674,312 9,000,000 9,000,000 Capital Outlay 1,309, , ,000 Debt Services 53,389 53,396 Indirect (1,086,786) (1,000,000) (1,000,000) Interfund Transfer Out to Fund , Interfund Transfer Out to Fund , , ,000 LCAP increase above prior year 404, ,683 NEW GSH EXPENDITURES 4,000,000 4,000,000 REDUCTION PLAN (4,500,000) (4,500,000) TOTAL EXPENDITURE 111,642, ,799, ,025,243 38

39 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description FIRST INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Increase (Decrease) Fund Balance (11,534,318) (3,633,386) (4,802,451) Beginning Fund Balance 32,609,848 21,075,530 17,442,145 Ending Fund Balance 21,075,530 17,442,145 12,639,695 Reserve - Revolving cash, Store 100, , ,000 Reserve - Deficiting Spending in ,633,387 Reserve - Deficiting Spending in ,802,449 4,802,449 Reserve - Minimum State Aid exceeding LCFF 1,622,984 2,247,265 3% Contingency Reserve 4,806,479 4,760,078 4,889,727 Reserve - up to 2-month General Fund Exp. 7,733,215 6,156,634 5,402,703 39

40 Questions