BOARD OF EDUCATION Attachment: Discussion 11. PALO ALTO UNIFIED SCHOOL DISTRICT Date:
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1 BOARD OF EDUCATION Attachment: Discussion 11 PALO ALTO UNIFIED SCHOOL DISTRICT Date: TO: FROM: Glenn Max McGee, Superintendent Cathy Mak, Chief Business Official SUBJECT: Ending Balance and Budget Update for Resolution # : Adoption of Appropriation Limits for and STRATEGIC PLAN INITIATIVE Budget and Infrastructure RECOMMENDATION Pending the discussion at this meeting, it will be recommended at the meeting of September 29, 2015, that the Board of Education: 1. Approve the revisions to the budget as presented; 2. Approve the filing of the unaudited actuals financial report to the County Superintendent of Schools; 3. Adopt Resolution No to establish the Appropriation Limit for and re-establish the Appropriation Limit for as presented; and 4. Approve the Education Protection Account spending plan for BACKGROUND The Palo Alto Unified School District (PAUSD) budget for was adopted by the Board of Education on June 23, At that time, the property tax file had not been completed by the County and the State budget had not been approved. Also, since the fiscal year had not been concluded, the District s books were not closed and the ending balances were not available. Since the District s budget adoption, the State adopted its budget, the County Controller- Treasurer s Office provided information and initial estimates on property tax growth, and the District s books for are closed. The unaudited actual balances are available. STATE BUDGET ADOPTION On June 24, 2015, the Governor signed the State Budget. The budget contains significant funding increases for K-14 education. The State Budget continues to pay down state debt and make deposits into the Rainy Day Fund established under Proposition 2 and passed by voters in Local Control Funding Formula In , the largest state investment for K-14 education will go toward continued implementation of the Local Control Funding Formula (LCFF). The enacted State Budget provides $6.0 billion (or an average increase of 14.13%, or $1,088 per ADA) in additional funds to LCFF 1
2 funded districts. PAUSD will not receive any funding from this formula as it is a community funded district. One-Time Discretionary Funds The State Budget includes an increase of $3.2 billion to school districts, county offices of education, and charter school as one-time discretionary funds that will count toward satisfying prior year mandate reimbursement claims. The Department of Finance estimates this amount will result in approximately $530 per ADA. This equates to approximately $6,377,130 to PAUSD. These one-time dollars are discretionary, although intent language is that the funds be used for professional development, instructional materials, technology infrastructure, and any other investments necessary to implement Common Core State Standards in English Language Arts, and Mathematics, English Language Development, and Next Generation Science Standards. One-Time Educator Support Funds The State Budget appropriates $490 million in one time funding for activities that promote educator quality and effectiveness. Funding is estimated at $1,450 per certificated staff. This equates to approximately $1,278,509 to PAUSD. These one-time dollars may be used for beginning teacher and administrator support and mentoring; professional development, coaching, and support services for teachers identified as needing improvement; and professional development for teachers and administrators that is aligned to state academic content standards and other training that promotes educator quality and effectiveness. Adult Education The State Budget includes $500 million to establish an ongoing funding source for Adult Education programs. In , funds will first apportion to school districts and COEs to match the amounts they have been required to spend on adult education in each of the last two years (Maintenance of Effort). The estimate is $1,283,035 to PAUSD. STATE PENSION PROGRAMS CalSTRS Funding Plan In 2014, the State adopted a plan to increase contributions to the CalSTRS program to address the $74 billion funding shortfall. Employer contribution rates were scheduled to increase significantly from 8.25% in 2014 to 19.1% in For , the employer rate is increased by 1.85% to 10.73%. CalPERS Rate Increase The CalPERS rate for employers also continues to increase. The employer rate for is increased by 0.08% to %. RESERVE CAP In , the State passed SB 858, District Reserve Cap which would restrict districts from having reserves more than twice the minimum required reserve percentage. The maximum allowed reserve would be six percent for PAUSD. The State has met two of the four conditions for this law to go into effect. Last week, Senate Bill 799 was introduced to revise the requirement. 2
3 One of the provisions is to exempt basic aid districts and districts with less than 2,500 students from this law. It is currently in the Rules Committee with the Assembly. We will update you as we have more development on this matter. PROPERTY TAX REVENUE PROJECTIONS The Adopted PAUSD Budget included a 5.24% increase in property tax revenue over the projected property tax revenue. In August, the final property tax revenue closed out at $136,802,094. This amount is $99,762 lower than projected by the County in May and included in the Estimated Actuals. For , the Santa Clara County Controller s office estimate is $150,818,000, a growth of 10.25% or $14,015,906 over This is an increase of $6,742,487 over the 5.24% growth budgeted in June. It is important to remember that we will not know the final property tax revenue for until July 2016, after the end of that fiscal year. County Property tax revenue projections will be reviewed at subsequent meetings with the Controller-Treasurer s office in November, February, and May. The District budget will be updated in line with new information. BASIC AID RESERVE In February 2014, the Board approved an updated basic aid reserve policy. The updated policy is set at 10% of general fund budgeted expenditures. The recommended 10% basic aid reserve would include the 3% State required Reserve for Economic Uncertainties in the General Fund and 7% in the Basic Aid Reserve Fund. The total general fund expenditures plus transfers for is $197,516,271. The 3% or $5,925,488 state required reserved for economic uncertainties is in the General Fund. The Basic Aid Reserve Fund 17 currently has a balance of $14,321,783, 7.3%, at the end of NEW PENSION REPORTING REQUIREMENT Under previous accounting standards, employers participating in a cost-sharing defined benefit pension plan such as CalSTRS and CalPERS plans in which California school districts participate recognized annual pension expense only to the extent of their contractually required contributions to the plan. Under the new accounting standards, if the present value of benefits earned by all employees participating in the CalSTRS or CalPERS pension plan (the plan s total pension liability) exceeds the resources accumulated by the pension plan to pay benefits. School districts must now report in their government-wide financial statements their proportionate share of the plan s net pension liability. In , districts are required to record the state s on-behalf CalSTRS contributions in government funds. The entry is to increase CalSTRS expense and State Revenue. The amount for the General Fund is $4,687,521, provided by CalSTRS. 3
4 FUND BALANCE In June the projected unrestricted undesignated fund balance for was $242,274. With the books now closed, the actual unrestricted undesignated fund balance is $762,845. The increase is $520,571 or 0.26% of the General Fund budget. The increase relates to savings from utilities, phones, and programs as well as small increases in rental and other local income. Fund Balance Designations The total General Fund ending fund balance is $29.2 million. Portions of the fund balance were reserved for revolving cash accounts, stores inventories, and prepaid expenses. The State recommended reserve for economic uncertainties and legally restricted grants and entitlements. Portions of the fund balance have also been designated to provide for specific purposes or previously appropriated one-time projects: Revolving cash $ 30,000 Stores inventories 166,529 Prepaid expenses 56,655 3% reserve State recommended for economic uncertainties 5,925,488 Professional development 4,741,128 New school funds 6,089,000 Restricted grants and entitlements 3,606,083 School discretionary carryovers 2,237,343 Tier III categorical carryovers 2,947,311 Program carryovers 2,665,053 Unrestricted, undesignated fund balance 762,846 Total Fund Balance $29,227,436 District Reserves The ending ending reserve, from the General Fund and the Basic Aid Reserve, is 10.7%. Reserve for Economic Uncertainties $ 5,925, % Unrestricted, Undesignated Balance $ 762, % Basic Aid Reserve $14,321, % Total ending reserve $21,010, % EDUCATIONAL PROTECTION ACCOUNT SPENDING PLAN Within the ballot language of the Governor s tax initiative, Proposition 30, districts in the state were guaranteed $200 per ADA from the Education Protection Account (EPA). The District received $2,413,768 in EPA funding. One of the requirements upon acceptance of this funding is for the Board to approve a spending plan for As these funds are required to be spent on non-administrative costs, staff has funded approximately 8.25 FTE certificated teaching staff with this funding. In addition, the District used the remaining half of the revenues for the purchase of technology. The District is also committing half of these future funds, which are expected to expire in , for technology. 4
5 ALL OTHER FUNDS (Pages 9-10) The unaudited actuals for all other funds are summarized on pages There have been no significant changes that would have impacted these funds since the estimated actuals were brought to the Board in June. FIVE-YEAR BUDGET MODEL (See page 11) The District is committed to taking a long-term planning approach to the District budget. The State requires that school district budget plans contemplate not only the current year, but also the two following years. Palo Alto Unified School District uses a five-year model for its budget planning, showing the District s commitment to understanding the longer term impact of its financial decisions. The five-year model of projected revenue and expenses extends through the year This model is dependent on the assumptions used and the variables that are available in the model. The property tax growth assumption used in this model is 10.25% growth for and uses a property tax growth rate from the City of Palo Alto which ranges from 5.36% to 5.51% for to These projections will be revisited as additional information is received. The growth estimate for will be reviewed and revised at the first and second interim financial review periods. There is no data from either the Assessor or the Controller-Treasurer on which to build projections for other than the current year. Enrollment As a Basic Aid School District, PAUSD receives no per student allocation from the State and so there is no funding for growth. The estimated growth used in the adopted budget is 228, a 1.82% growth from This year s 11th day enrollment is on September 1. We will provide the 11th day enrollment at the next meeting. Pension Cost Increases CalSTRS rate for employers includes an increase of 1.85% annually in through , and a 0.97% increase in , resulting in an employer contribution rate of 19.1% in The estimated cost increase is about $1.8 million each year in the next five years. CalPERS rate for employers also increases to % in , up from % in It is expected to increase each year and by , it is projected to reach 20.4%. The estimated cost increase is an average of $500,000 each year in the next five years. REVISIONS TO THE BUDGET We now have the County Controller s estimate on property tax revenue and the details of the State budget. The budget is revised as follows: 1. Secured Roll Property Taxes (Increase of $7,740,566). In June, PAUSD budgeted $133,165,434, a 5.24% increase, for this roll from the estimated actual. The estimate is now for $140,906,000, a 11.45% increase from actual. This is an increase of $7,740,566 from the June budget. 5
6 2. Unsecured Property Taxes (Decrease of $976,985). In June, the district budgeted a 5.24% increase for this roll, at $10,153,985. The estimate is now $9,177,000, a 4.89% decrease from actual. This is a decrease of $976,985 from the June budget. 3. Homeowner s Exemption (Decrease of $21,095). In June, the district budgeted a 5.24% increase for this roll, at $756,095. The estimate is now $735,000, a 2.30% increase from the actual. This is a decrease of $21,095 from the June budget. 4. One-Time Discretionary Funds (Decrease of $842,863). The proposed State budget included an increase of $601 per ADA and the enacted budget reduced to $530 per ADA. This results in a budget decrease of $842,864 from the June budget. 5. One-Time Educator Support Funds (Increase of $1,278,509). The enacted budget includes an estimated $1,450 per certificated staff in This results in a budget increase of $1,278,509 from the June budget. 6. Adult Education (Increase of $256,607). The State has certified the amount. This results in a budget increase of $256,607 from the June budget. Personnel budget adjustments will be reported in the first interim budget review in November after reconciliation is made between budgeted amounts for new hires and actual costs for new hires. UNAUDITED ACTUAL REVENUE AND EXPENDITURES (See pages 7-8) In September, school districts are required to file their final reports for the prior year with the County Superintendent. PAUSD s external auditor, Vavrinek, Trine and Day, then audits these reports at a later date. The filing of these unaudited actuals requires approval by the Board of Education. GANN LIMIT (See pages 12-15) Annually the Board must adopt an Appropriation Limit (Gann Limit) for the new fiscal year and revise the Appropriation Limit for the fiscal year that just ended. The State Department of Finance is then notified of the action because the State Gann Limit and school district Gann Limits are intertwined. The attachment presents the Gann Limit recalculation for and the preliminary limit for After the close of the year, the limit will be recalculated. The attached worksheets present the calculations for both years. The District's recalculated limit for fiscal year is $148,844, The preliminary limit for is $156,137, This routine calculation is presented for approval in order to comply with the statutory requirement. 6
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16 PALO ALTO UNIFIED SCHOOL DISTRICT RESOLUTION # ESTABLISHING APPROPRIATION LIMIT AND RE-ESTABLISHING APPROPRIATION LIMIT WHEREAS, in November 1979, the California electorate did adopt Proposition 4, commonly called the Gann Amendment, which added Article XIIIB to the California Constitution; and, WHEREAS, the provisions of that Article establish maximum appropriations limits, commonly called "Gann limits," for public agencies including school districts; and, WHEREAS, the District must establish a Gann limit for the current fiscal year and re-establish the Gann Limit for the fiscal year just ended in accordance with the provisions of Article XIIIB and applicable statutory law; and, WHEREAS, Government coed Section provides that school districts may increase their Gann Limits under specific circumstances; NOW, THEREFORE BE IT RESOLVED that this Board does provide public notice that the attached calculations and documentation of the Gann limit for the and fiscal years are made in accordance with applicable constitutional and statutory law and that this Gann limit was adopted pursuant to Government code Section at $148,844, for and $156,137, for AND BE IT FURTHER RESOLVED that this board does provide public notice that the attached calculations and documentation of the Gann Limits for the and fiscal years included an increase of $7,292, to the Gann Limit pursuant to the provisions of the Government Code Section ; AND BE IT FURTHER RESOLVED that the Superintendent notifies the Director of the State Department of Finance of the increase of $1,700, to the Gann Limit; AND BE IT FURTHER RESOLVED that this Board does hereby declare that the appropriations in the Budget for the and fiscal years exceed the limitations imposed by Proposition 4; AND BE IT FURTHER RESOLVED that the Superintendent provides copies of this resolution along with appropriate attachments to interested citizens of this District. PASSED AND ADOPTED BY: the Board of Education of Palo Alto Unified School District this 29th day of September 2015 by the following vote: AYES: NOES: ABSENT: I, Max Glenn McGee, Clerk of the Governing Board of the Palo Alto Unified School District of Santa Clara County, California, do hereby certify that the foregoing is a full, true and correct copy of a resolution adopted by the Board at a meeting thereof held at its regular place of meeting on the date shown above and by the vote above stated, which resolution is on file in the office of said Board. Date: September 29, 2015 Signed:
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