Budgetary Items Presented by Chris Jew, Associate Superintendent of - PowerPoint PPT Presentation

District’s Response to ESTA Budgetary Items Presented by Chris Jew, Associate Superintendent of Business Services February 13, 2020 1

Fund 3 – Unrestricted General Fund Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Open Certificated Teaching Positions = $240,000 Function 100x, Object Code 1110 $3,021,209 Substitute Teacher Pay = $2,121,209 Summer School Positions (LCAP) = $260,000 Unassigned Position Control = $400,000 Budget will be moved between Object Codes 4310 and 4399 = Function 100x, Object Code 4310 -$508,834 ($508,834) Budget will be moved between Object Codes 4310 and 4399 = Function 100x, Object Code 4399 $322,110 $322,110 Payment for Concurrently enrolled students in Adult Ed = Function 100x, Object Code 5000 $129,344 $35,000 Field Trips = $35,000 Unencumbered Contracts and Licenses = $40,000 Unencumbered Operations Expenditures = $19,344 LCAP Expenses Function 210x, Object Code 1350 $71,188 Open Coordinator ELL-Sup ED Position 0.5 FTE = $71,188 LCAP Expenses unction 249x, Object Code 1904 $238,837 Open Teacher on Special Assignment Positions 1.6 FTE = $120,000 Summer School Coordinators = $61,750 Extra Duty = $57,087 Open Positions 5.0 FTE Function 270x, Object Code 2410 $482,859 1.0 Counseling Tech 1.0 Support Services Tech 1.0 Personnel Tech 2.0 Attendance Clerks Total = $233,333 Clerical Subs, Overtime & Estim Vacation payouts for 10 mo. EE = 2 $249,526

Fund 3 – Unrestricted General Fund Budget Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged LCAP Expenses Function 311x, Object Code 1210 $85,645 Open Positions 1.0 FTE Counselor (Closed as of 1st Int) = $85,645 Additional and Overtime Bus Drivers and Clerical = $236,747 Function 360x, Object Code 2xxx $236,747 LCAP Expenses Function 390x, Object Code 2910 $202,052 Open Positions 0.6 FTE PCIS = $26,800 Security Officers = $175,252 WASC =$127,000 Function 390x, Object Code 5xxx $286,555 Awards, printing and postage= $47,555 LCAP Expenses Unencumbered Contracts and Licenses = $112,000 Function 420x, Object Code 2910 $727,108 Stipends for Athletic Coaches = $727,108 New ERP System (MUNIS) = $335,388 Function 770x, Object Code 5xxx $620,388 Student System (Infinite Campus) = $285,000 Open Positions 3.4 FTE Custodians = $180,200 Function 810x, Object Code 2xxx $320,026 Overtime (Use of Facilities) & Subs = $139,826 Intrepid Contract (Fire Alarm testing & Maint) = $424,000 Function 810x, Object Code 5xxx $437,490 Unencumbered Operations Expenditures = $13,490 Total Fund 3 = $6,672,724 Total Fund 3 = $6,672,724 3

Fund 5 – Restricted General Fund Budget Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged Open Positions = $227,500 Function 111x, Object Code 1110 $453,932 Subs = $81,432 Summer School = $145,000 Subs = $114,027 Function 111x, Object Code 1152 $114,027 Open Positions = $432,000 Function 111x, Object Code 2113 $864,727 Subs = $108,442 Summer School = $160,000 Vacation pay outs = $164,285 2 NPS Contracts encumbered after 1st Interim Projections Function 118x, Object Code 5xxx -$838,175 from Mental Health Grant = ($445,625) Offset budget Function 113X Objt 5100 below = ($130,801) Offset budget Function 119X Objt 5100 below = ($261,749) Contracts for Sp Ed Teachers = $261,749 Function 119x, Object Code 5100 $261,749 Open Positions = $81,600 Function 249x, Object Code 1901 $212,566 Summer School = $45,000 Extra Duty = $85,966 Contracts for Sp Ed Behavior Specialists = $244,070 Function 311x, Object Code 5100 $244,070 Contracts for Sp Ed Psychologists = $338,000 Function 312x, Object Code 5100 $338,000 Contracts for Sp Ed Occupational Therapists = $332,600 Function 314x, Object Code 5xxx $332,600 Contracts for Sp Ed Speech Assessments = $530,493 Function 315x, Object Code 5xxx $530,493 Total Fund 5 = $2,513,989 Total Fund 5 = $2,513,989 4

Fund 6 – Restricted General Fund Budget Function and Object Codes Balance amount as of 12/31/2019 Breakdown of Expenditures yet to be charged LOW PERF STUD BLOCK GRANT = $191,000 Function 100x, Object Code 1110 $580,293 TITLE I BASIC GRANTS LOW-INC = $150,000 VOC PRG:VOC & APPL TECH II = $65,000 OTHER LOCAL (9010) = $60,000 ROTC = $52,000 TITLE III LEP = $36,000 VARIOUS = $26,293 Lottery Instructional Materials = 809,000 Function 100x, Object Code 4xxx $1,625,003 Comprehensive Support (CSI) = $607,000 TITLE I BASIC GRANTS LOW-INC = $205,000 VARIOUS = $4,003 TITLE I BASIC GRANTS LOW-INC = $162,000 Function 100x, Object Code 5xxx $238,048 Title I-Migrant Ed, Summer Pgr = $42,000 VOC PRG:VOC & APPL TECH IIC = $34,048 TITLE I BASIC GRANTS LOW-INC = $458,000 Function 390x, Object Code 4310 $462,072 VARIOUS = $4,072 OTHER LOCAL (9010) = $535,250 Function 390x, Object Code 4399 $535,250 OTHER LOCAL (9010) = $244,000 Function 390x, Object Code 5xxx $371,700 TITLE I BASIC GRANTS LOW-INC = $76,000 CLEARING ACCOUNTS (9011) = $43,000 VARIOUS = $8,700 Total Fund 6 = $3,812,366 Total Fund 6 = $3,812,366 5

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Deficit or Surplus Amounts Projected 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 Adopted Budget (3,981,143) (1,472,123) (13,429,958) 12,881,875 (9,471,133) (15,812,892) (5,512,973) (18,232,399) First Interim (2,288,941) (8,899,721) (8,685,800) 4,666,333 (5,515,879) (6,925,559) (9,180,495) (12,552,127) (28,991,382) (31,003,478) Second Interim (1,669,391) (6,063,180) (14,175,223) 3,485,863 (5,988,883) (8,621,615) (7,755,607) Estimated Actuals (722,894) (3,318,312) (12,673,957) 7,937,392 (5,179,627) (9,301,402) (6,829,919) Unaudited Actuals 2,546,150 2,120,011 (6,239,225) 9,964,847 (4,453,397) (4,683,449) (3,464,091) 7

Description of Major Budget Changes • At First Interim, Revenues and 2012-13 Expenditures increased by $2.5M due to Prior Year Carryover Balances • At Second Interim, Expenditures decreased by $1M due to lower Adopted Budget (3,981,143) projected expenses • Estimated Actuals reduced Revenues by First Interim (2,288,941) $1.3M and Expenditures by $2.3M • Unaudited Actuals increased Revenues Second Interim (1,669,391) by $1.5M due to additional funding for Summer School funding, AP Testing fees, Estimated Actuals (722,894) and Use of Facility rentals, and reduced Expenditures by $1.5M due to end of debt service payment for Solar panels Unaudited Actuals 2,546,150 8

Description of Major Budget Changes 2013-14 • At Adopted Budget, LCFF was first implemented. One-time Common Core Implementation Funding given to Districts. Overall Revenues increased by $3.9M and Expenditures increased by $4.6M. • At First Interim, Revenues increased by $3.7M due Adopted Budget (1,472,123) to ROP funding now be sent to directly to Districts. Expenditures increased by $10.6M due to the restoration of 5 furlough days, 1.95% salary First Interim (8,899,721) settlement, $3.4M ROP expenses, and $600K in Carryover funds. • At Second Interim, total Revenues increased by Second Interim (6,063,180) $7.5M due to transfer of $5.7M from Adult Ed (Fund 11) to General Fund and $1.8M funding increases in various programs (Mandated Block Grant, Prop 39 Clean Energy, RDA, Title 1, and Estimated Actuals (3,318,312) SELPA) • At Estimated Actuals, Revenues increased by Unaudited Actuals 2,120,011 $2.6M • At Unaudited Actuals, Revenues increased by $3.8M due to transfer from Fund 20 - OPEB 9

Description of Major Budget Changes • At Adopted Budget, Revenues increased by $7.5M and 2014-15 Expenditures increased by $17M • At First Interim, total Revenues increased by $3.7M due to LCFF Gap Closure Rate increase totaling $928K, Mandated Cost Reimbursement increased by $1.6M, and Facility Use income increased by $900K. Total Expenditures decreased by $1.3M due to $2.8M savings from unfilled positions and increased expenses for Adopted Budget (13,429,958) Carryover balances. Transfer out increased by $325K. • At Second Interim, Revenues increased by $800k due to updated LCFF Gap Closure rate, Federal revenues, and First Interim (8,685,800) SELPA revenue. Expenditures increased by $6.3M due to 5% salary settlement. • At Estimated Actuals, Revenues increased by $1.5M Second Interim (14,175,223) and Expenditures decreased by $639K • Unaudited Actuals Revenues increased by $8.7M due to Estimated Actuals (12,673,957) LCFF increase by $519K, STRS on Behalf totaling $5.5M, Prop 39 Clean Energy totaling $1.3M, RDA increased by $558K, and SELPA funding increased by $394K. Total Expenditures increased by $3.2M due to Increase of Unaudited Actuals (6,239,225) STRS on Behalf totaling $5.5M, and other savings totaling $2.3M 10