Melody Canady Assistant Superintendent, Business Services May 16, 2018

Transcription

1 District LCAP Consultation Committee Melody Canady Assistant Superintendent, Business Services May 16, 2018

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 Basics Enrollment - DecisionInsite Revenue LCFF Other Revenue Sources Staffing Employee Benefits Supply Alloca9ons Other Services: u9li9es, legal, consultants Other significant changes 4

5 Revenue

6 LCFF how it works is year 5 of the transi9on Base Grant by grade level (TK- 3, 4-6, 7-8, 9-12) Per Average Daily A^endance (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 6

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 CALCULATION BASE GRANT TK TOTAL 3, , , , , BASE 7,083 7,189 7,403 8,578 COLA 1.56% 7,193 7,301 7,518 8,712 21,666,539 17,745,081 12,800,297 29,123,606 81,335,523 AUGUMENTATION GRANTS: CSR AUGUMENTATION: BASE GRANT X 10.4% 2,253,320 CTE AUGUMENTATION 9-12 BASE GRANT X 2.6% 757,214 SUPPLEMENT AND CONCENTRATION GRANTS: TOTAL ENROLLMENT 11,024 TOTAL UNDUPLICATED PUPIL COUNT 28.21% 3,110 SUPPLEMENT ADD- ON 20% OF BASE GRANT X % OF ELIGIBLE ENROLLMENT 4,759,003 TRANSPORTATION AND TIIG GRANT 1,250,030 TOTAL LCFF ENTITLEMENT /TARGET FUNDING 90,355,089 HOLD HARMLESS CALCULATION 90,784, TOTAL CATEGORICAL FUNDING 8,585, HOLD HARMLESS REVENUE LIMIT PER ADA 5, GAP FUNDING PER ADA GAP FUNDING PER ADA GAP FUNDING PER ADA GAP FUNDING PER ADA TOTAL PRIOR YEAR PER ADA RATE 7, FUNDED ADA 10, HOLD HARMLESS REVENUE LIMIT FUNDING 77,578, TOTAL HOLD HARMLESS FUNDING 86,163, FUNDING DIFFERENCE BTW LCFF AND HOLD HARMLESS FUNDING 4,191,239 GAP FUNDING 43.19% 1,810, TOTAL FUNDING 87,974,046 LOCAL REVENUE/PROPERTY TAXES 91,028,188 EDUCATION PROTECTION ACT /EPA 2,130,414 *STATE AID (TOTAL FUNDING - TAXES - EPA) (5,184,556) *EXTRA FUNDS ( ALL DISTRICT WILL RECEIVE CATEGORICAL FUNDS ) 13,770,399 MINIMUM STATE AID 8,585,843

9 LCFF - By the Numbers SMMUSD Enrollment 11,024 SMMUSD ADA 10,488 (95.14%) Unduplicated Count (ELL, F/R, Foster) 28.21% Cost of Living Adjustment (COLA) 1.56% Projected LCFF Gap Closure 43.19% Total LCFF funding $87,974,046 Included in the LCFF dollars is the Supplemental LCAP funding of $4,759,003 9

10 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description ND INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Revenue: Property Tax 88,997,852 87,447,745 91,070,132 Education Protection Account (EPA) 2,130,414 2,000,000 2,000,000 LCFF Transfer to Fund 14 (250,000) 0 0 LCFF Transfer to Charter School Prior Year LCFF Adjustment (151,856) 0 0 Minimum State Aid 8,585,843 8,585,843 8,585,843 Subtotal LCFF Funding 99,312,253 98,033, ,655,975

11 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description ND INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Revenue: Subtotal LCFF Funding 99,312,253 98,033, ,655,975 Other Federal 88,633 13,000 13,000 Lottery 1,600,000 1,600,000 1,600,000 Mandated Reimbursement Block Grant 411, , ,000 One-time State Discretionary Funds 1,541,185 3,000,000 0 Other State Revenue 11,100 11,100 11,100 Measure R Parcel Tax 12,146,042 12,205,124 12,449,227 Meas. YY / City of SM 8,200,000 8,200,000 8,600,000 Meas. GSH / City of SM 8,200,000 8,200,000 8,600,000 Joint Use Agreement/ City of SM 9,000,000 9,200,000 9,400,000 All Other Local Income 4,528,668 3,540,000 3,550,000 SMMEF Donation 2,010,102 2,000,000 2,000,000 Local General Fund Contribution (29,540,825) (30,131,642) (30,734,274) TOTAL REVENUE 117,508, ,651, ,525,028

12 Restricted General Fund Revenue Entitlements w/carryover Title I 3010 Basic 1,181,804 Title II 4035 Improving Teacher Quality 266,638 Title III 4201 Immigrant Students 54,671 Title III 4203 LEP Students 103,493 Carl Perkins ,302 Medical Billing ,000 Lottery 6300 Instructional Materials 470,000 CTE Incentive CTEIG 475,000 College Readiness ,798 Special Education AB 602 5,678,686 Federal IDEA 2,344,634 Other State 121,680 LGFC 24,526,215 Ongoing Major Maintenance LGFC 4,399,804 PTA/Gift/Other Donations 9015/9012 1,429,763 12

13 Expenditures Staffing

14 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 14

15 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 15

16 Teacher Staffing Ratios Grade Level Ratio Title I Sites JAMS TK :1 24: :1 27: :1 33: :1 16

17 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

18 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) 18

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

20 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 addieonal.25 Fe Except Edison where all staff is bilingual 20

21 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 21

22 Teachers SAI / Speech Language 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 Special Educa9on Specialists 22

23 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 and Instruc9on Educa9onal Technology Coordinators Family Engagement Literacy and Language / Math / VAPA TOSA Technology 23

24 Student Services Director Admin Assistants Coordina9ng Nurse Nurses Child Development Services (Not General Fund) Informa9on Services Director Admin Assistants Accountant / SOS Accoun9ng Technician Assistant Director / Coordinator Computer Operator Community Liaisons Director Network Engineer Computer Operators Technology Support Assistants Sites & D/O Sr. Technology Technician Database Administrator AV Audio Technician 24

25 Human Resources Assistant Superintendent Director Senior Admin Assistant Creden9al Analyst HR Specialists Employee Benefits Technician HR Technician Senior Office Specialist Office Specialist Coordinator BTSA Employee RelaEon CTA President SEIU Chief Steward Personnel Commission Director Admin Assistant Personnel Analyst HR Technicians 25

26 Assistant Superintendent Senior Admin Assistant Chief Opera9ons Officer Business Services Directors Fiscal Food Services Purchasing Transporta9on Maintenance/Opera9on Managers Facility Use Opera9ons/Grounds 26

27 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 27

28 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 28

29 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 29

30 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 A^endants Lifeguard Custodians Admin Assistant Accountant Measure BB Consultants 30

31 Expenditures Employee Benefits Supplies Other Services

32 CalSTRS Rates Employer rates are increasing to 14.33% in , up from 12.58% 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 14.43% 10.25% 9.205% 16.28% 10.25% 9.205% 18.13% 10.25% 9.205% 19.10% 10.25% 9.205% 19.10% 10.25% 9.205% *Public Employees Pension Reform Act (PEPRA) 32

33 CalPERS Rates The employer contribu9on to CalPERS increased 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 % % 20.80%* 23.8%* 25.2%* *CalPERS provided these estimates in January 2018 and has not yet issued revised estimates 33

34 Other Employee Benefits Description Percent of Salary Social Security (OASDI) 6.20% Medicare 1.45% State Unemployment Insurance (SUI).05% Workers Compensation 4.00% Other Post Employment Benefits Health and Welfare 1.25% 7% Premium Increases 34

35 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

36 Other Considerations Library Collections Utility Expenses Gas Electricity Water Communications Contracted Services Legal Services Consultants Equipment Site Copy Machines Maintenance Agreement Vehicles 36

37 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND nd INTERIM PROJECTED PROJECTED Description BUDGET BUDGET BUDGET Certificated Salary 53,286,353 54,085,648 54,896,933 Classified 19,306,270 19,096,896 19,383,349 Benefits 28,060,026 30,595,308 33,235,376 STRS 7,622,902 8,805,144 9,952,814 PERS 2,775,157 3,214,581 3,749,515 SOCIAL SECURITY & MEDICARE 2,300,379 2,245,154 2,278,832 HEALTH AND WELFARE 11,412,222 12,365,790 13,231,395 SUI 39,392 41,591 42,140 WORKERS COMP 2,902,502 2,927,302 2,971,211 OPEB 907, , ,504 CASH IN -LIEU 100,351 80,965 80,965 Supplies/Books 3,104,945 3,000,000 3,000,000 Other Operational Costs 10,031,687 9,800,000 9,800,000 Capital Outlay 1,452, , ,000 Transfer to County Specialized Schools 120, , ,000 Debt Services 53,389 28,798 0 Indirect (1,140,910) (1,000,000) (1,000,000) GSH Technology Refresh Plan 0 2,000,000 1,000,000 Interfund Transfer Out to Fund 12 Child Dev. 690, , ,000 Interfund Transfer Out to Fund 13 Food Services 900, , ,000 Interfund Transfer Out to Fund 14 Deferred Maint. 700,000 1,500,000 1,500,000 TOTAL EXPENDITURE 116,565, ,926, ,735,658

38 SANTA MONICA-MALIBU USD MULTI-YEAR PROJECTION /UNRESTRICTED GENERAL FUND Description nd INTERIM BUDGET PROJECTED BUDGET PROJECTED BUDGET Increase (Decrease) Fund Balance 943,285 (4,275,480) (6,210,630) Beginning Fund Balance 26,917,922 27,861,207 23,585,727 Ending Fund Balance 27,861,207 23,585,727 17,375,096 Reserve - Revolving cash, Store 141, , ,783 Reserve - Deficiting Spending in ,275, Reserve - Deficiting Spending in ,210,630 6,210, % Contingency Reserve 4,899,952 4,983,899 5,105,288 Reserve - Up to 2-months of General Fund Expenditures 12,333,362 12,249,415 12,128,026 Unappropriated Balance 0 0 0

39 Questions