Budget Development Workshop Internal Business Services February 26, 2020 & February 27, 2020 & February 28, 2020
2020-21 SCCOE BUDGET SCCOE: Equity | Diversity | Inclusion | Partnership 2
Local Control Funding Formula There are two LCFF funding calculations certified by the California Department of Education (CDE): County LCFF Target Entitlement, includes cost-of-living adjustment (COLA) estimated at 2.29% for fiscal year 2020-21 County LCFF Transition Calculation does not include a COLA SCCOE is funded on the higher amount of the two funding calculations – the County LCFF Transition Calculation, which does not receive a COLA SCCOE: Equity | Diversity | Inclusion | Partnership 3
Local Control Funding Formula SCCOE is considered flat funding as our entitlement revenue is only adjusted by minimal Average Daily Attendance (ADA) changes for our Alternative Education Program (AED) SCCOE is also a basic aid county office that is required to return local property taxes in excess of the funding received under the Local Control Funding Formula to the State (Education Code section 2575 (e) and 2578 SCCOE: Equity | Diversity | Inclusion | Partnership 4
Funding Sources by Program SCCOE REVENUE FUNDING SOURCES 24% STATE/ FEDERAL/ GRANT FUNDED 47% Head Start, Early Start, Safe & Drug Free FUNDED BY FEES PAID BY DISTRICTS Schools, Migrant Ed, ESSA/Title I 25% Special Education 4% Technology (External) COUNTY OPERATIONS FOR ADA Walden West MANDATED SERVICES FUNDED Teacher Credentialing FLAT FUNDED District Business Advisory Services (DBAS), OYA Internal Business Services (IBS), Maintenance & Charter, Operations, Technology (Internal), Human Alt Ed Resources, Charter School Department 5
Governor’s Proposals for the 2020 -21 K-12 Education SCCOE: Equity | Diversity | Inclusion | Partnership 6
Budget Highlights Special Education – New Special Education Base Grant and $250 million one-time funding for school districts that serve students with exceptional needs Early Childhood and Preschool – Inclusive Early Education Expansion program to modernize preschool facilities that serve children with disabilities Teacher Investments - $900-million in one-time funding to address educator shortages SCCOE: Equity | Diversity | Inclusion | Partnership 7
Budget Highlights Community Schools - $300 million one-time funding to establish Community Schools grants School Nutrition – Ongoing $60 million to train school food service workers in promoting healthier and nutritious meals Computer Science - $15 million one-time funding to support training approx. 10,000 K-12 teachers to earn a supplementary authorization on their credential to teach computer science. System of Support - $300 million one-time for Opportunity Grants. SCCOE: Equity | Diversity | Inclusion | Partnership 8
2020-21 Budget Assumptions Increase in Salary Effective Date Salary Increases ACE/CTA 3% July 1, 2020 PSYCHOLOGISTS 3% July 1, 2020 SEIU 3% September 1, 2020 LEADERSHIP 3% September 1, 2020 Account Object Codes Benefits Rate STRS 3101/02 NO MAX 0.1840 PERS 3201/02 NO MAX 0.22800 OASDI 3311/12 MAX. $137,700 0.0620 Benefit Rates MEDICARE 3321/22 NO MAX 0.0145 HEALTH & WELFARE ^ 3401/02 PER OPEN POSITION $14,000 U.I. 3501/02 NO MAX 0.0005 W.C. * 3601/02 NO MAX 0.0103 3701/02 OPEB 3751/52 PER FTE $1,056 SCCOE: Equity | Diversity | Inclusion | Partnership 9
2020-21 Budget Assumptions Indirect Rates Program 2020-21 Indirect Rate (%) All Programs except programs listed below 9.85 Child Development (Fund 120) 7.50 Child Nutrition * 5.12 Head Start 9.50 Special Education (Fund 820, 950) 9.00 SCCOE: Equity | Diversity | Inclusion | Partnership 10
Budget Development Schedule SCCOE: Equity | Diversity | Inclusion | Partnership 11
Schedule for Smaller Programs Funds: 800, 88x, 922, 93x March 13, 2020: April 24, 2020: Program Managers submit Division Head submits final budgets to Accountant budgets to Budget Office March 23, 2020: April 2 – 24, 2020: Budget Office returns Program Managers submit budgets to Program final budgets to Division Managers for final review Head for review SCCOE: Equity | Diversity | Inclusion | Partnership 12
Schedule for Larger Programs Funds: 100, 12x, 350, 67x, 801, 810, 820, 850, 860, 870, 890, 920, 921, 940, 950, 990 March 23, 2020: May 1, 2020: Program Managers submit Division Head submits final budgets to Accountant budgets to Budget Office April 2, 2020: April 15 – May 1, 2020: Budget Office returns Program Managers submit budgets to Program final budgets to Division Managers for final review Head for review SCCOE: Equity | Diversity | Inclusion | Partnership 13
SCCOE: Equity | Diversity | Inclusion | Partnership 14
Reports Distributed Comparative Budget Report o Comparison of current year working budget and prior year actuals, working budget and adopted budget o Preliminary budget column for FY2020-21 is the current working budget as of February 21, 2020 Benefit Projection Report o Benefit projection for FY2020-21, includes the salary increases and benefit rates for FY2020-21 o All positions and account strings reflected in Benefit Projection Report are based on current (FY2019-20) employee records SCCOE: Equity | Diversity | Inclusion | Partnership 15
Revenue/ Funding Sources Unrestricted • Resource Range 0000 - 2999 Restricted • Resource Range 3000 - 9999 SCCOE: Equity | Diversity | Inclusion | Partnership 16
35 Digit Account String SCCOE: Equity | Diversity | Inclusion | Partnership 17
Unrestricted Revenue Sources • Resource 0000 • Example: General Fund – Fund 800 Programs General • Resource Range 0001 – 0999: Unrestricted but for a specific purpose Other • Example: 0990 - Transportation SCCOE: Equity | Diversity | Inclusion | Partnership 18
Restricted Revenue Sources • Resource Range 3000 – 5999 • Example: Grants Federal • Resource Range 6000 – 8999 • Example: Grants State • Resource Range 9000 – 9999 • Example: Local Grants/ Contracts/ Workshops Local SCCOE: Equity | Diversity | Inclusion | Partnership 19
Budget Development Process Steps Step 2: Step 3: Step1: Budgeting Budgeting Non- Budgeting Personnel Personnel Revenues Expenditures Expenditures SCCOE: Equity | Diversity | Inclusion | Partnership 20
Funding Source & Budget Development Process General Funded • Complete Steps 2 - 3 of Budget Development Process Grant or Contract • Complete Steps 1 – 3 of Budget Development Process Local Workshops • Complete Steps 1 – 3 of Budget Development Process SCCOE: Equity | Diversity | Inclusion | Partnership 21
Development Process SCCOE: Equity | Diversity | Inclusion | Partnership 22
Budget Development Overview Submit Budget Packet to Prepare Budget Packet, Project Revenue/ accountant, follow include all relevant Available Funding budget development backup schedule for deadlines Ensure: Total Revenue = Review Budget Packet Indirect Computation for Total Expenditures, after round 1 from Fixed Revenue unless a Fund 800 Budget Office and make Grant/Contract Program or budgeting any final adjustments from fund balance Budget expense Review with Division Review of Benefit categories based on Head and Submit Final Projection Report for plans for upcoming year, Budget Packet to Budget staffing use prior year as basis Office SCCOE: Equity | Diversity | Inclusion | Partnership 23
Budgeting for Programs Funded by General Fund There is no revenue to budget as Fund 800 programs are funded by the general fund reserves Total expenditure budgets for object codes 4000 to 6999 must not change; however, can be re-allocated Follow steps 2 – 3 of the Budget Development Process SCCOE: Equity | Diversity | Inclusion | Partnership 24
Budgeting New Grants or Contracts Ensure you have received the Grant Award Notification from grantor prior to budgeting a new grant during budget development or a fully executed contract for a new contract o In case fully executed funding letters are not available during budget development, consult IBS Director for acceptable documentation as backup Budget grant award/ contract amount as revenue Prepare budget per budget submitted with grant application/ contract Follow steps 1 – 3 of Budget Development Process SCCOE: Equity | Diversity | Inclusion | Partnership 25
Budgeting for Local Workshops Prepare a revenue estimate, using current year estimate as basis o complete Revenue Estimate Form , include approved form with budget packet to accountant Budget revenue estimate amount for revenue Follow steps 1 – 3 of the Budget Development Process SCCOE: Equity | Diversity | Inclusion | Partnership 26
Step 1: Budgeting Revenues SCCOE: Equity | Diversity | Inclusion | Partnership 27
Revenue Budget & Determination of Direct/ Indirect Cost Review the preliminary Comparative Budget Report Determine the projected revenue amounts to be budgeted for FY2020 – 21 For programs with fixed revenue, calculate Direct and Indirect Cost, follow steps on slide 29 For programs without fixed revenue, calculate Indirect Cost, follow steps on slide 30 SCCOE: Equity | Diversity | Inclusion | Partnership 28
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