AB1200 Public Disclosure Collective Bargaining Agreement for January 28, 2015

Transcription

1 School Board s Goals High Academic Achievement Effective Standards-Based Instruction Fiscally Solvent and Increase Enrollment Accountability for all Stakeholders Safety and Security of Students and Staff AB1200 Public Disclosure Collective Bargaining Agreement for January 28, 2015 Ginger Shattuck, Superintendent Estuardo Santillan, Asst. Supt. of Business Services Manuel Cardoso, Director of Fiscal Services

2 Public Disclosure of Collective Bargaining Agreements NORWALK-LA MIRADA UNIFIED SCHOOL DISTRICT TABLE OF CONTENTS Page Public Disclosure of Proposed Collective Bargaining Agreement Cost Schedule of Proposed Collective Bargaining Agreement...2 California School Employees Association (CSEA) SECTION: G. Impact of Proposed Agreement on Current Year Operating Budget H. Impact of Proposed Agreement on Subsequent Years I. Impact of Proposed Agreement on Unrestricted Reserves J. Comparison of Proposed Change in Total Compensation to Change In LCFF Funding for the Negotiated Period K. Certification No Multi-year Financial Projections Assumptions L. Certification No Tentative Agreement...26

3 NORWALK-LA MIRADAA UNIFIED SCHOOL DISTRICT PIONEER BLVD NORWALK, CA AB 1200 AND COLLECTIV VE BARGAINING AGREEMENTS PUBLIC DISCLOSURE The attached information has been prepared to comply with the AB 1200 and collective bargaining agreement public disclosure requirements of Government Code Section The forms are designed to present multi-year costss and budget implications of negotiations once completed. The forms and copies of the proposed bargaining agreements must be submitted to the Los Angeles County Office of Education for review at least ten (10) workdays prior to the date the Governing Board will take action on the proposed bargaining agreements. The forms must also be available to the public prior to the date of Governing Board action on the proposed agreements. After the Governing Board has taken action on the proposedd agreement, the forms must be resubmitted with the Board President s signature to meet the Salary Settlement Notification requirements of SB 1677 (Chapter/Statutes of 1988). The District has reached a tentative agreement with the Classified School Employees Association (CSEA) Bargaining Unit. The cost element of the tentative agreement is listed below: The District will provide an on-going schedules, effective January 1, salary increase of 4.00% for CSEA approved salary The District will provide a one-time bonus in fiscal year to CSEA bargaining unit employees in a total amount not to exceed 100,0000 (payable in January 2015) as follows: o Sixty-seven (67) percent of the 100,000 bonus amount shall be distributed in equal amounts to full-time employees (defined as those classified bargaining unit employees who work twenty (20) hours a week or more). o Thirty-three (33) percent of the 100,000 bonus amount shall be distributed in equal amounts to part-time employees (defined ass those classified bargaining unit employees who work less than twenty (20) hours a week) The District will provide on-going contributions for Health and Welfare follows: (H&W) Benefits as o Increasing the District contribution into thee H&W Self-Insurance Fund for Plan Year 2014 from 9,800 per eligible employee to 10,075, effective for Plan Year o Increasing the District on-goingg contribution into the H&W Self-Insurance Fund each year by an additional 200,000, from 600,000 to 800,000, effective for Plan Year GS:mm Copy Available in Business and Superintendent s Review. Office for 1

4 Cost Schedule of Proposed Collective Bargaining Agreement (All Funds of the District) Classified School Employees Association (CSEA) Chapter 404 Estimated Cost Component(s) Description Salary: District will provide an on-going salary increase of 4.00% for CSEA approved salary schedules, effective January 1, Subtotal: Amount 1,568,907 1,568,907 Salary: District will provide a one-time bonus not to exceed 100,000 distributed based on employee full-time equivalency Subtotal: 100, ,000 Health & Welfare: Increase the District contribution into the H&W Self- Insurance Fund for Plan Year 2015 from 9,800 per eligible employee to 10,075. Subtotal: Health & Welfare: Increase the District contribution into the H&W Self- Insurance Fund each year by an additional 200,000; from 600,000 to 800,000, effective Plan Year Subtotal: 186, ,438 80,902 80,902 Cost Schedule Grand Total: 1,936,247 2

5 PUBLIC DISCLOSURE OF PROPOSED COLLECTIVE BARGAINING AGREEMENT in accordance with AB 1200 (Chapter 1213/Statutes 1992), AB 2756 (Chapter 52/Statutes 2004), GC Name of School District: Name of Bargaining Unit: Certificated, Classified, Other: Classified The proposed agreement covers the period beginning: The Governing Board will act upon this agreement on: July 1, 2014 and ending: June 30, 2015 (date) (date) January 28, 2015 (date) Note: This form, along with a copy of the proposed agreement, must be submitted to the County Office at least ten (10) working days prior to the date the Governing Board will take action. A. Proposed Change in Compensation Bargaining Unit Compensation Fiscal Impact of Proposed Agreement (Complete Years 2 and 3 for multiyear and overlapping agreements only) All Funds - Combined Annual Cost Prior to Proposed Settlement Year 1 Increase/(Decrease) Year 2 Increase/(Decrease) Year 3 Increase/(Decrease) Salary Schedule Including Step and Column 30,337, , , Other Compensation Stipends, Bonuses, Longevity, Overtime, Differential, Callback or Standby Pay, etc. Description of Other Compensation 2.47% 1.97% 0.00% 5,704,684 90, % 0.00% 0.00% One-time bonus 3. Statutory Benefits - STRS, PERS, FICA, WC, UI, Medicare, etc. 7,535, ,581 92, % 1.21% 0.00% 4. Health/Welfare Plans 7,002, , , Total Bargaining Unit Compensation Add Items 1 through 4 to equal 5 6. Total Number of Bargaining Unit Employees (Use FTEs if appropriate) 7. Total Compensation Average Cost per Bargaining Unit Employee 50,580, , % 1.87% 0.00% 1,096, , % 1.62% 0.00% 1,459 1, % 1.62% 0.00% Referenced In: Informational Bulletin No July 11, 2014 Printed 1/16/2015 3:32 PM 3

6 Public Disclosure of Proposed Collective Bargaining Agreement Page 2 8. What was the negotiated percentage change? For example, if the change in "Year 1" was for less than a full year, what is the annualized percentage of that change for "Year 1"? 4.00 percent for CSEA approved salary schedules, effective January 1, Were any additional steps, columns, or ranges added to the salary schedules? (If yes, please explain.) No 10. Please include comments and explanations as necessary. (If more room is necessary, please attach an additional sheet.) A one-time off-salary schedule bonus not to exceed 100,000 distributed to employees based on full-time equivalency. 11. Does this bargaining unit have a negotiated cap for Health and Welfare If yes, please describe the cap amount. Yes X No B. The District contributes per active eligible employee, which was increased from 9,800 to 10,075. The District also increased the annual contribution by 200,000, from 600,000 to 800,000 to mitigate increases. Proposed negotiated changes in noncompensation items (i.e., class size adjustments, staff development days, teacher prep time, classified staffing ratios, etc.) A monthly stipend increase of for Health Care Support Providers performing adult-hygiene duty. Also, Transportation Bus Drivers assigned trips that require tire chains will be paid an additional stipend of two (2) dollars an hour for the duration of the trip. C. What are the specific impacts (positive or negative) on instructional and support programs to accommodate the settlement? Include the impact of changes such as staff reductions or increases, program reductions or increases, elimination or expansion of other services or programs (i.e., counselors, librarians, custodial staff, etc.) None Printed 1/16/2015 3:32 PM 4

7 Public Disclosure of Proposed Collective Bargaining Agreement Page 3 D. What contingency language is included in the proposed agreement (e.g., reopeners, etc.)? The contract allows for three (3) re-openers, in addition to health benefits, salary, and calendar during the school year. E. Identify other major provisions that do not directly affect the district's costs, such as binding arbitrations, grievance procedures, etc. No changes F. Source of Funding for Proposed Agreement: 1. Current Year General Fund (Unrestricted and Restricted), Adult Education Fund, Child Development Fund, Cafeteria Fund, Child Care Enterprise Fund, and Self-Insurance Funds 2. If this is a single year agreement, how will the ongoing cost of the proposed agreement be funded in subsequent years? The on-going salary and health benefits components of this agreement will be funded by the Unrestricted and Restricted General Fund (increases in LCFF funding), Adult Education Fund, Child Development Fund, Cafeteria Fund, Child Care Enterprise Fund, and Self-Insurance Funds. 3. If this is a multiyear agreement, what is the source of funding, including assumptions used, to fund these obligations in subsequent years? (Remember to include compounding effects in meeting obligations.) Not applicable Printed 1/16/2015 3:32 PM 5

8 Public Disclosure of Proposed Collective Bargaining Agreement Page 4a G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Object Code REVENUES LCFF Revenue ,322, ,322,044 Federal Revenue Other State Revenue ,767,217-4,767,217 Other Local Revenue ,061,777-1,061,777 TOTAL REVENUES 153,151, ,151,038 EXPENDITURES Certificated Salaries ,272,298 68,272,298 Classified Salaries ,599, ,231 21,027,742 Employee Benefits ,454, ,759 26,586,784 Books and Supplies ,685,300-3,685,300 Services, Other Operating Expenses ,256,448-9,256,448 Capital Outlay , ,625 Other Outgo ,304,727-2,304,727 Indirect/Direct Support Costs (1,808,124) - (1,808,124) TOTAL EXPENDITURES 128,913, , ,474,800 OTHER FINANCING SOURCES/USES Transfers In and Other Sources ,050, ,050,000 Transfers Out and Other Uses ,943, ,943,116 Contributions (22,716,620) - - (22,716,620) OPERATING SURPLUS (DEFICIT)* Bargaining Unit: Unrestricted General Fund (3,372,508) (560,990) - (3,933,498) BEGINNING FUND BALANCE ,604,579 25,604,579 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 22,232,071 (560,990) - 21,671,081 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts , ,000 Restricted Amounts 9740 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties ,539,615 19,844-5,559,459 Unassigned/Unappropriated Amount ,247,456 (580,834) - 15,666,622 *Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive Printed 1/16/2015 3:32 PM 6

9 Public Disclosure of Proposed Collective Bargaining Agreement Page 4b G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Object Code REVENUES LCFF Revenue Federal Revenue ,401,176-11,401,176 Other State Revenue ,032,725-14,032,725 Other Local Revenue ,433,972-1,433,972 TOTAL REVENUES 26,867,873-26,867,873 EXPENDITURES Certificated Salaries ,504, ,504,140 Classified Salaries ,474, ,736-12,747,091 Employee Benefits ,755,889 77,727-8,833,616 Books and Supplies ,381,157 (100,000) 4,281,157 Services, Other Operating Expenses ,052,994 (150,000) 4,902,994 Capital Outlay , ,449 Other Outgo ,379,585-1,379,585 Indirect/Direct Support Costs ,141,352-1,141,352 TOTAL EXPENDITURES 49,796, ,463 (250,000) 49,897,384 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses Contributions ,716, ,716,620 OPERATING SURPLUS (DEFICIT)* Bargaining Unit: Restricted General Fund (212,428) (350,463) 250,000 (312,891) BEGINNING FUND BALANCE , ,576 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 112,148 (350,463) 250,000 11,685 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts ,148 (350,463) 250,000 11,685 Committed Amounts Assigned Amounts 9780 Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive Printed 1/16/2015 3:32 PM 7

10 Public Disclosure of Proposed Collective Bargaining Agreement Page 4c G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Object Code REVENUES LCFF Revenue ,322, ,322,044 Federal Revenue ,401,176-11,401,176 Other State Revenue ,799,942-18,799,942 Other Local Revenue ,495,749-2,495,749 TOTAL REVENUES 180,018, ,018,911 EXPENDITURES Certificated Salaries ,776, ,776,438 Classified Salaries ,073, ,967-33,774,833 Employee Benefits ,209, ,486-35,420,400 Books and Supplies ,066,457 (100,000) 7,966,457 Services, Other Operating Expenses ,309,442 (150,000) 14,159,442 Capital Outlay , ,074 Other Outgo ,684,312-3,684,312 Indirect/Direct Support Costs (666,772) - (666,772) TOTAL EXPENDITURES 178,710, ,453 (250,000) 179,372,184 OTHER FINANCING SOURCES/USES Transfer In and Other Sources ,050, ,050,000 Transfers Out and Other Uses ,943, ,943,116 Contributions OPERATING SURPLUS (DEFICIT)* Bargaining Unit: Combined General Fund (3,584,936) (911,453) 250,000 (4,246,389) BEGINNING FUND BALANCE ,929,155 25,929,155 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 22,344,219 (911,453) 250,000 21,682,766 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts , ,000 Restricted Amounts ,148 (350,463) 250,000 11,685 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties ,539,615 19,844-5,559,459 Unassigned/Unappropriated Amount ,247,456 (580,834) - 15,666,622 *Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive Printed 1/16/2015 3:32 PM 8

11 Public Disclosure of Proposed Collective Bargaining Agreement Page 4d G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET REVENUES Bargaining Unit: Object Code Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of July 1, 2014 Adopted Budget) Fund 11 - Adult Education Fund Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Federal Revenue , ,940 Other State Revenue Other Local Revenue , ,500 TOTAL REVENUES 603, ,440 EXPENDITURES Certificated Salaries ,854, ,854,591 Classified Salaries ,634 10, ,251 Employee Benefits ,232 2, ,218 Books and Supplies , ,509 Services, Other Operating Expenses , ,178 Capital Outlay Other Outgo Indirect/Direct Support Costs TOTAL EXPENDITURES 3,869,144 13,603-3,882,747 OTHER FINANCING SOURCES/USES Transfers In and Other Sources ,265, ,265,704 Transfers Out and Other Uses OPERATING SURPLUS (DEFICIT)* - (13,603) - (13,603) BEGINNING FUND BALANCE , ,352 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 221,352 (13,603) - 207,749 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts Committed Amounts ,352 (13,603) - 207,749 Assigned Amounts Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 9 NOTE: 9790 amounts in Columns 1 and 4 must be positive

12 Public Disclosure of Proposed Collective Bargaining Agreement Page 4e G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET REVENUES Bargaining Unit: Object Code Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Fund 12 - Child Development Fund Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Federal Revenue ,121,234-7,121,234 Other State Revenue ,233,206-1,233,206 Other Local Revenue , ,645 TOTAL REVENUES 9,067,085-9,067,085 EXPENDITURES Certificated Salaries ,065,749-3,065,749 Classified Salaries ,529,323 52,233-2,581,556 Employee Benefits ,128,222 16,085-2,144,307 Books and Supplies ,584 (35,000) 463,584 Services, Other Operating Expenses , ,399 Capital Outlay , ,705 Other Outgo Indirect/Direct Support Costs ,522-79,522 TOTAL EXPENDITURES 9,069,504 68,318 (35,000) 9,102,822 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses , ,000 OPERATING SURPLUS (DEFICIT)* (102,419) (68,318) 35,000 (135,737) BEGINNING FUND BALANCE , ,363 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 69,944 (68,318) 35,000 36,626 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts , ,736 Committed Amounts Assigned Amounts ,208 (68,318) 35,000 3,890 Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 10 NOTE: 9790 amounts in Columns 1 and 4 must be positive

13 Public Disclosure of Proposed Collective Bargaining Agreement Page 4f G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Object Code REVENUES LCFF Revenue Federal Revenue ,338,952-8,338,952 Other State Revenue , ,343 Other Local Revenue ,024,406-2,024,406 TOTAL REVENUES 11,129,701-11,129,701 EXPENDITURES Certificated Salaries Classified Salaries ,164,227 65,713-3,229,940 Employee Benefits ,403,501 23,413-1,426,914 Books and Supplies ,198,920-5,198,920 Services, Other Operating Expenses ,117,043-1,117,043 Capital Outlay ,103,783-1,103,783 Other Outgo Indirect/Direct Support Costs , ,250 TOTAL EXPENDITURES Bargaining Unit: Fund 13/61 - Cafeteria Fund 12,574,724 89,126-12,663,850 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses OPERATING SURPLUS (DEFICIT)* (1,445,023) (89,126) - (1,534,149) BEGINNING FUND BALANCE ,254,448 8,254,448 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 6,809,425 (89,126) - 6,720,299 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts , ,835 Restricted Amounts ,675,590 (89,126) - 6,586,464 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive Printed 1/16/2015 3:32 PM 11

14 Public Disclosure of Proposed Collective Bargaining Agreement Page 4g G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET REVENUES Enter Fund: Bargaining Unit: Object Code Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Child Care Enterprise Fund Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Federal Revenue Other State Revenue Other Local Revenues , ,948 TOTAL REVENUES 780, ,948 EXPENDITURES Certificated Salaries Classified Salaries ,102 7, ,047 Employee Benefits ,158 2, ,726 Books and Supplies ,730-36,730 Services, Other Operating Expenses ,958-21,958 Capital Outlay Other Outgo Indirect/Direct Support Costs TOTAL EXPENDITURES 580,948 10, ,461 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses , ,000 OPERATING SURPLUS (DEFICIT)* - (10,513) - (10,513) BEGINNING FUND BALANCE ,461 48,461 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 48,461 (10,513) - 37,948 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts ,461 (10,513) - 37,948 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 12 NOTE: 9790 amounts in Columns 1 and 4 must be positive

15 Public Disclosure of Proposed Collective Bargaining Agreement Page 4h G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET REVENUES Enter Fund: Bargaining Unit: Object Code Column 1 Column 2 Column 3 Column 4 Latest Board- Approved Budget Before Settlement (As of Dec. 8, 2014 Adopted Budget) Self-Insurance Funds Adjustments as a Result of Settlement (compensation) Other Revisions (agreement support and/or other unit agreement) Explain on Page 4i Total Revised Budget (Columns 1+2+3) Federal Revenue Other State Revenue Other Local Revenue ,978,796-28,978,796 TOTAL REVENUES 28,978,796-28,978,796 EXPENDITURES Certificated Salaries Classified Salaries ,495 2, ,337 Employee Benefits , ,795 Books and Supplies , ,334 Services, Other Operating Expenses ,506,131-28,506,131 Capital Outlay Other Outgo Indirect/Direct Support Costs TOTAL EXPENDITURES 28,886,039 3,558-28,889,597 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses OPERATING SURPLUS (DEFICIT)* 92,757 (3,558) - 89,199 BEGINNING FUND BALANCE ,587,826 8,587,826 Prior-Year Adjustments/Restatements 9793/9795 (2,674,208) (2,674,208) ENDING FUND BALANCE 6,006,375 (3,558) - 6,002,817 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts Committed Amounts Assigned Amounts Reserve for Economic Uncertainties Unassigned/Unappropriated Amount ,006,375 (3,558) - 6,002,817 *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 13 NOTE: 9790 amounts in Columns 1 and 4 must be positive

16 Public Disclosure of Proposed Collective Bargaining Agreement Explanations for Column 3 "Other Revisions" entered on Pages 4a through 4h: Page 4i Page 4a: Unrestricted General Fund Amount Revenues - Expenditures - Other Financing Sources/Uses - Explanation Page 4b: Restricted General Fund Amount Explanation Revenues - Expenditures (250,000) Adjustment to operational expenses to cover the cost of negotiations Other Financing Sources/Uses - Page 4d: Fund 11 - Adult Education Fund Amount Revenues - Expenditures - Other Financing Sources/Uses - Explanation Page 4e: Fund 12 - Child Development Fund Amount Explanation Revenues - Expenditures (35,000) Adjustment to operational expenses to cover the cost of negotiations Other Financing Sources/Uses - Page 4f: Fund 13/61 - Cafeteria Fund Amount Revenues - Expenditures - Other Financing Sources/Uses - Page 4g: Other Amount Revenues - Expenditures - Other Financing Sources/Uses - Page 4h: Other Amount Revenues - Expenditures - Other Financing Sources/Uses - Explanation Explanation Explanation Additional Comments: Printed 1/16/2015 3:32 PM 14 Division of Business Advisor Services

17 Public Disclosure of Proposed Collective Bargaining Agreement Page 5a H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS Total Revised Budget After Settlement First Subsequent Year After Settlement Second Subsequent Year After Settlement Object Code REVENUES LCFF Revenue ,322, ,077, ,670,299 Federal Revenue Other State Revenue ,767,217 3,481,488 3,437,892 Other Local Revenue ,061,777 1,061,777 1,061,777 TOTAL REVENUES 153,151, ,621, ,169,968 EXPENDITURES Certificated Salaries ,272,298 69,281,236 69,381,542 Classified Salaries ,027,742 21,402,773 21,511,519 Employee Benefits ,586,784 27,830,016 29,180,570 Books and Supplies ,685,300 3,685,300 3,685,300 Services, Other Operating Expenses ,256,448 9,674,763 9,540,416 Capital Outlay , , ,625 Other Outgo ,304,727 2,304,727 2,304,727 Indirect/Direct Support Costs (1,808,124) (1,808,124) (1,808,124) Other Adjustments - - TOTAL EXPENDITURES Bargaining Unit: Unrestricted General Fund MYP 129,474, ,520, ,945,575 OTHER FINANCING SOURCES/USES Transfers In and Other Sources ,050,000 1,050,000 1,050,000 Transfers Out and Other Uses ,943,116 4,700,983 4,700,983 Contributions (22,716,620) (23,613,448) (23,613,448) OPERATING SURPLUS (DEFICIT)* (3,933,498) (10,163,504) (14,040,038) BEGINNING FUND BALANCE ,604,579 21,671,081 11,507,577 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 21,671,081 11,507,577 (2,532,461) COMPONENTS OF ENDING BALANCE: Nonspendable Amounts , , ,000 Restricted Amounts 9740 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties ,559,459 5,631,091 5,673,848 Unassigned/Unappropriated Amount ,666,622 5,431,486 (8,651,309) *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 15 NOTE: 9790 amounts must be positive

18 Public Disclosure of Proposed Collective Bargaining Agreement Page 5b H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS Total Revised Budget After Settlement First Subsequent Year After Settlement Second Subsequent Year After Settlement Object Code REVENUES LCFF Revenue Federal Revenue ,401,176 11,401,176 11,401,176 Other State Revenue ,032,725 14,032,725 14,032,725 Other Local Revenue ,433,972 1,433,972 1,433,972 TOTAL REVENUES 26,867,873 26,867,873 26,867,873 EXPENDITURES Certificated Salaries ,504,140 16,734,598 16,734,598 Classified Salaries ,747,091 12,916,686 12,916,686 Employee Benefits ,833,616 8,821,074 8,821,074 Books and Supplies ,281,157 4,877,985 4,877,985 Services, Other Operating Expenses ,902,994 4,502,994 4,502,994 Capital Outlay , , ,449 Other Outgo ,379,585 1,379,585 1,379,585 Indirect/Dirrect Support Costs ,141,352 1,141,352 1,141,352 Other Adjustments - - TOTAL EXPENDITURES Bargaining Unit: Restricted General Fund MYP 49,897,384 50,481,723 50,481,723 OTHER FINANCING SOURCES/USES Transfers In and Other Sources Transfers Out and Other Uses Contributions ,716,620 23,613,448 23,613,448 OPERATING SURPLUS (DEFICIT)* (312,891) (402) (402) BEGINNING FUND BALANCE ,576 11,685 11,283 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 11,685 11,283 10,881 COMPONENTS OF ENDING BALANCE: Nonspendable Amounts Restricted Amounts ,685 11,283 10,881 Committed Amounts Assigned Amounts 9780 Reserve for Economic Uncertainties Unassigned/Unappropriated Amount *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 16 NOTE: 9790 amounts must be positive

19 Public Disclosure of Proposed Collective Bargaining Agreement Page 5c H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS Total Revised Budget After Settlement First Subsequent Year After Settlement Second Subsequent Year After Settlement Object Code REVENUES LCFF Revenue ,322, ,077, ,670,299 Federal Revenue ,401,176 11,401,176 11,401,176 Other State Revenue ,799,942 17,514,213 17,470,617 Other Local Revenue ,495,749 2,495,749 2,495,749 TOTAL REVENUES 180,018, ,489, ,037,841 EXPENDITURES Certificated Salaries ,776,438 86,015,834 86,116,140 Classified Salaries ,774,833 34,319,459 34,428,205 Employee Benefits ,420,400 36,651,090 38,001,644 Books and Supplies ,966,457 8,563,285 8,563,285 Services, Other Operating Expenses ,159,442 14,177,757 14,043,410 Capital Outlay , , ,074 Other Outgo ,684,312 3,684,312 3,684,312 Indirect/Direct Support Costs (666,772) (666,772) (666,772) Other Adjustments - - TOTAL EXPENDITURES Bargaining Unit: Combined General Fund MYP 179,372, ,002, ,427,298 OTHER FINANCING SOURCES/USES Transfers In and Other Sources ,050,000 1,050,000 1,050,000 Transfers Out and Other Uses ,943,116 4,700,983 4,700,983 Contributions OPERATING SURPLUS (DEFICIT)* (4,246,389) (10,163,906) (14,040,440) BEGINNING FUND BALANCE ,929,155 21,682,766 11,518,860 Prior-Year Adjustments/Restatements 9793/ ENDING FUND BALANCE 21,682,766 11,518,860 (2,521,580) COMPONENTS OF ENDING BALANCE: Nonspendable Amounts , , ,000 Restricted Amounts ,685 11,283 10,881 Committed Amounts Assigned Amounts Reserve for Economic Uncertainties ,559,459 5,631,091 5,673,848 Unassigned/Unappropriated Amount ,666,622 5,431,486 (8,651,309) *Net Increase (Decrease) in Fund Balance Printed 1/16/2015 3:32 PM 17 NOTE: 9790 amounts must be positive

20 Public Disclosure of Proposed Collective Bargaining Agreement Page 6 I. IMPACT OF PROPOSED AGREEMENT ON UNRESTRICTED RESERVES 1. State Reserve Standard Total Expenditures, Transfers Out, and Uses a. (Including Cost of Proposed Agreement) 185,315, ,703, ,128,281 b. Less: Special Education Pass-Through Funds c. Net Expenditures, Transfers Out, and Uses 185,315, ,703, ,128,281 State Standard Minimum Reserve Percentage for d. this District Enter percentage 3.00% 3.00% 3.00% State Standard Minimum Reserve Amount for this District (For districts with less than 1,001 ADA, this is the greater of Line a, times Line b. or e. 50,000) 5,559,459 5,631,091 5,673, Budgeted Unrestricted Reserve (After Impact of Proposed Agreement) General Fund Budgeted Unrestricted a. Designated for Economic Uncertainties (9789) 5,559,459 General Fund Budgeted Unrestricted b. Unassigned/Unappropriated Amount (9790) 15,666,622 Special Reserve Fund (Fund 17) Budgeted c. Designated for Economic Uncertainties (9789) - Special Reserve Fund (Fund 17) Budgeted d. Unassigned/Unappropriated Amount (9790) - 5,631,091 5,431, ,673,848 (8,651,309) - - e. Total Available Reserves 21,226,081 11,062,577 (2,977,461) f. Reserve for Economic Uncertainties Percentage 11.45% 5.89% -1.57% 3. Do unrestricted reserves meet the state minimum reserve amount? Yes X No Yes X No Yes No X 4. If no, how do you plan to restore your reserves? The District did not include LCFF Gap funding in its previous multi-year projections due to uncertainty and volatility in the State's Budget. As of the Governor's January Budget Proposal, LCFF Gap Funding projections have been forecast based on revised State Budget projections and will be incorporated into the District s Second Interim Report. Additionally, should LCFF GAP funding prove insufficient, the District will develop and present a Board-approved fiscal stabilization plan with its Second Interim Report to restore reserves. Printed 1/16/2015 3:32 PM 18

21 Public Disclosure of Proposed Collective Bargaining Agreement Page 7 5. Does the Total Compensation Increase/(Decrease) on Page 1, Section A, #5 agree with the Total Increase/(Decrease) for all funds as a result of the settlement(s)? Please explain any variance. Total Compensation Increase/(Decrease) on Page 1, Section A, #5 1,096,571 General Fund balance Increase/(Decrease), Page 4c, Column 2 Adult Education Fund balance Increase/(Decrease), Page 4d, Column 2 Child Development Fund balance Increase/(Decrease), Page 4e, Column 2 Cafeteria Fund balance Increase/(Decrease), Page 4f, Column 2 Other Fund balance Increase/(Decrease), Page 4g, Column 2 Other Fund balance Increase/(Decrease), Page 4h, Column 2 (911,453) (13,603) (68,318) (89,126) (10,513) (3,558) Total all fund balances Increase/(Decrease) as a result of the settlement(s) (1,096,571) Variance Explanation: Variance - 6. Will this agreement create or increase deficit financing in the current or subsequent years? "Deficit Financing" is defined to exist when a fund's expenditures and other financing uses exceed its revenues and other financing sources in a given year. If a deficit is shown below, provide an explanation and any deficit reduction plan, as necessary. Surplus/ General Fund Combined (Deficit) (Deficit) % Deficit primarily due to: Current FY Surplus/(Deficit) before settlement(s)? Current FY Surplus/(Deficit) after settlement(s)? 1st Subsequent FY Surplus/(Deficit) after settlement(s)? 2nd Subsequent FY Surplus/(Deficit) after settlement(s)? (3,584,936) (1.9%) (4,246,389) (2.3%) (10,163,906) (5.4%) (14,040,440) (7.4%) Declining enrollment, negotiations Declining enrollment, negotiations Declining enrollment, negotiations Declining enrollment, negotiations Deficit Reduction Plan (as necessary): District staff is analyzing items for consideration for a fiscal stabilization contingency plan to align expenditures with projected revenues. Additionally, the Second Interim Report will include increased revenues for the projected LCFF GAP funding proposed in the Governor's January Budget Proposal. 7. Were "Other Adjustments" amount(s) entered in the multiyear projections (pages 5a and 5b) for 1st and 2nd Subsequent FY? "Other Adjustments" could indicate that a budget reduction plan was/is being developed to address deficit spending and to rebuild reserves. Any amount shown below must have an explanation. If additional space is needed, attach a separate sheet or use Page 9a. MYP Amount "Other Adjustments" Explanation 1st Subsequent FY Unrestricted, Page 5a - 1st Subsequent FY Restricted, Page 5b - 2nd Subsequent FY Unrestricted, Page 5a - 2nd Subsequent FY Restricted, Page 5b - Printed 1/16/2015 3:32 PM 19

22 Public Disclosure of Proposed Collective Bargaining Agreement Page 8 J. COMPARISON OF PROPOSED CHANGE IN TOTAL COMPENSATION TO CHANGE IN LCFF FUNDING FOR THE NEGOTIATED PERIOD The purpose of this form is to determine if the district has entered into bargaining agreements that would result in salary increases that are expected to exceed the projected increase in LCFF funding (fill out columns for which there is agreement) a. LCFF Gap Funding per ADA 6, , , , b. Amount Change from Prior Year Funding per ADA c. Percentage Change from Prior Year Funding per ADA 13.39% 0.30% 0.31% d. Total Compensation Amount Change (from Page 1, Section A, Line 5) 1,096, , e. Total Compensation Percentage Change (from Page 1, Section A, Line 5) 2.17% 1.62% 0.00% f. Proposed agreement is within/exceeds change in LCFF Funding (f vs. e) Within Exceeds - Printed 1/16/2015 3:32 PM 20

23 Public Disclosure of Proposed Collective Bargaining Agreement Page 9 K. CERTIFICATION NO. 1: CERTIFICATION OF THE DISTRICT'S ABILITY TO MEET THE COSTS OF THE COLLECTIVE BARGAINING AGREEMENT This certification page must be signed by the district's Superintendent and Chief Business Official at the time of public disclosure and is intended to assist the district's Governing Board in determining whether the district can meet the costs incurred under the tentative Collective Bargaining Agreement in the current and subsequent years. The absence of a certification signature or if "I am unable to certify" is checked should serve as a "red flag" to the district's Governing Board. In accordance with the requirements of Government Code Sections and , the Superintendent and Chief Business Official of the Norwalk - La Mirada Unified School District, hereby certify that the District can meet the costs incurred under this Collective Bargaining Agreement during the term of the agreement from July 1, 2014 to June 30, Board Actions The board actions necessary to meet the cost of the agreement in each year of its term are as follows: Current Year Budget Adjustment Budget Adjustment Categories: Increase/(Decrease) Revenues/Other Financing Sources - Expenditures/Other Financing Uses 811,571 Ending Balance(s) Increase/(Decrease) (811,571) Subsequent Years Budget Adjustment Budget Adjustment Categories: Increase/(Decrease) Revenues/Other Financing Sources - Expenditures/Other Financing Uses - Ending Balance(s) Increase/(Decrease) - Budget Revisions If the district does not adopt and submit within 45 days all of the revisions to its budget needed in the current year to meet the costs of the agreement at the time of the approval of the proposed collective bargaining agreement, the county superintendent of schools is required to issue a qualified or negative certification for the district on its next interim report. Assumptions See attached page for a list of the assumptions upon which this certification is based. Certifications I hereby certify I am unable to certify District Superintendent (Signature) I hereby certify I am unable to certify Date Chief Business Official (Signature) Special Note: The may request additional information, as necessary, to review the district's compliance with requirements. Printed 1/16/2015 3:32 PM 21 Date

24 Public Disclosure of Proposed Collective Bargaining Agreement Assumptions and Explanations (enter or attach documentation) Page 9a The assumptions upon which this certification is made are as follows: Attached is a copy of the multi-year projection assumptions. Concerns regarding affordability of agreement in subsequent years (if any): The District's assumptions include the use of one-time reserves to cover the cost of the negotiated agreement. Failure by the State to fund the LCFF at current Department of Finance projections could severely affect the District's solvency in future years, and will require developing a fiscal stabilization contingency plan. Printed 1/16/2015 3:32 PM 22

25 Norwalk - La Mirada USD Multi-year Financial Projections (Unrestricted Changes) Assumptions for The projections are the same as with the following significant changes: Revenue Changes: Amount Cost-of-Living & GAP Adjustment for LCFF (2.19% & 20.68%) 8,924,170 Zero-Funded COLA Assumption 0 Growth Funding (Declining Enrollment 340) (2,244,066) Special Education ADA Transfers 0 Net Change in Base Revenue Limit (2,244,066) Cost-of-Living Adjustment for Special Ed (AB602 Funding) 0 Contribution To: Growth Funding (Declining Enrollment 340) 0 Interest Income (Declining Rates) 0 Supplemental Hourly Programs 0.00% COLA) 0 Incremental Lottery Income (ADA Decline & Rate Changes) (43,596) Suspension of Class Size Reduction (Reversion of Penalties-Extended ) 0 Contribution To: Special Education Revenue Limit Transfer Change 0 One-Time Revenues (Included in ) State funding for Mandate Reimbursement (1,242,133) Other Revenues 3% Requirement for Restricted Routine Maintenance Account transfer (896,828) Total Anticipated Change in Revenues (4,426,623) Expenditure Changes: Employee Salaries & Benefits Amount Step, Scale and Longevity Cost 902,309 Projected Cost Savings from Attrition (10 Retirements) (250,000) Reduction in Staff due to Enrollment Decline (7) (469,000) Completion of Supplemental Early Retirement Program (SERP) (645,283) Negotiations: TANLA & CSEA 4.00% Salary Increase 1,405, & Negotiations: TANLA on-going health and welfare contrib. 258,296 Increase in PERS Contribution Rates (from % to 12.60%) 144,551 Increase in STRS Contribution Rates (from 8.88% to 10.73%) 1,292, Negotiations: CSEA on-going health and welfare contribution 74, Negotiations: TANLA on-going health and welfare contributions 146, Negotiations: CSEA on-going health and welfare contributions 70,290 Discretionary Spending (Supplies/Other Services/Equipment) Elections 276,331 Increase in Utilities & Fuel 116,688 Liability Insurance 25,296 Other Reductions/Adjustments Categorical Flexibility Sweep (ROP, Adult Ed., Deferred Maintenance) 0 One-Time Expenditure Changes in (Remove from ) Transfer-out of State funding for Mandate Reimbursement to Fund 20.0 (1,242,133) & Negotiations: CSEA H&W employee out-of-pocket (251,838) Negotiations: CSEA Bonus (50,961) Total Anticipated Changes in Expenditures 1,803,383 23

26 Norwalk - La Mirada USD Multi-year Financial Projections (Unrestricted Changes) Assumptions for The projections are the same as with the following significant changes: Revenue Changes: Amount Cost-of-Living & GAP Adjustment for LCFF (2.14% & 25.48%) 9,349,196 Zero-Funded COLA Assumption 0 Growth Funding (Declining Enrollment 340) (2,407,679) Other Adjustments (PERS Reduction CAP, SUI, etc.) 0 Special Education ADA Transfers 0 Net Change in Base Revenue Limit (2,407,679) Contribution To: Growth Funding (Declining Enrollment 340) 0 Interest Income (Declining Rates) 0 Supplemental Hourly Programs 0.00% COLA) 0 Incremental Lottery Income (ADA Decline & Rate Changes) (43,596) Suspension of Class Size Reduction (Reversion of Penalties-Extended ) 0 Contribution To: Special Education Revenue Limit Transfer Change 0 One-Time Revenues (Included in ) Other Revenues 0 Total Anticipated Change in Revenues (2,451,275) Expenditure Changes: Employee Salaries & Benefits Amount Step, Scale and Longevity Cost 902,309 Projected Cost Savings from Attrition (10 Retirements) (250,000) Reduction in Staff due to Enrollment Decline (7) (469,000) Increase in PERS Contribution Rates (from 12.60% to 15.0%) 418,482 Increase in STRS Contribution Rates (from 10.73% to 12.7%) 957,815 Discretionary Spending (Supplies/Other Services/Equipment) Elections (276,331) Increase in Utilities & Fuel 116,688 Liability Insurance 25,296 Other Reductions/Adjustments Categorical Flexibility Sweep (ROP, Adult Ed., Deferred Maintenance) 0 One-Time Expenditure Changes in (Remove from ) Suspension of Categorical Flexibility (Def. Maintenance) 0 Total Anticipated Changes in Expenditures 1,425,259 24

27 Public Disclosure of Proposed Collective Bargaining Agreement Page 10 L. CERTIFICATION NO. 2 The disclosure document must be signed by the district Superintendent at the time of public disclosure and by the President or Clerk of the Governing Board at the time of formal board action on the proposed agreement. The information provided in this document summarizes the financial implications of the proposed agreement and is submitted to the Governing Board for public disclosure of the major provisions of the agreement (as provided in the "Public Disclosure of Proposed Collective Bargaining Agreement") in accordance with the requirements of AB 1200 and Government Code Sections (a) and District Name District Superintendent (Signature) Date Manuel Cardoso, Director of Fiscal Services Contact Person (562) ext.2028 Phone After public disclosure of the major provisions contained in this summary, the Governing Board at its meeting on January 28, 2015, took action to approve the proposed agreement with the Classified School Employees Association of Norwalk-La Mirada Bargaining Unit. President (or Clerk), Governing Board (Signature) Date Special Note: The may request additional information, as necessary, to review the district's compliance with requirements. Printed 1/16/2015 3:36 PM 25

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