Sausalito Marin City School District 2018-2019 3 rd Interim Budget 2019-2020 LCAP 2019-2020 Budget Presented by: Terena Mares, Interim Superintendent June 20, 2019
Thank you….. • Terri Ryland, Ryland Business Associates • Keith Ricci, Business Manager, Marin County Office of Education 2019-2020 LCAP & Budget, June 20, 2019 • David Finnane, BMLK Principal • Vida Moattar, District Administrative Assistant, Retiring • Steve Ayala, District Administrative Assistant • Sausalito District Teachers Association • CSEA, Chapter #394 • BMLK School Site Council • Community Advisory Council • LCAP/Budget Board Subcommittee 2 • Center for Excellence (CFE)
Local Control & Accountability Plan (LCAP) LCAP Goal 1 LCAP Goal 2 2019-2020 LCAP & Budget, June 20, 2019 Student LCAP Goal 3 Achievement LCAP Goal 4 Community $3,099,226 Family and School Community $507,571 Engagement School Climate $75,305 $962,726 3
Local Control & Accountability Plan (LCAP) • Final year of the current 3-Year LCAP • 2019-20 school year starts planning year for next 3-Year LCAP • 2019-20 LCAP includes newly required Budget Overview for 2019-2020 LCAP & Budget, June 20, 2019 Parents • Provides overview of funding • Provides explanation for difference • Total General Fund Expenditures = $6,195,446 • Total LCAP Expenditures = $4,644,828 • Explains difference of $1,550,618 • 75% of Superintendent, CBO, plus District Administration support costs • STRS on Behalf (phantom/required budget item – not actual expense) • Other administrative costs; insurance, audit, legal, phone, dues 4 • WCA Special Education Expenditures
2019-20 LCAP Annual Update LCAP Annual Update Process involves • Review of Progress • Using Measure of Academic Progress (MAP) and ESGI, the district scores showed growth in all grades for ELA and Math, with the exception of 8 th grade ELA 2019-2020 LCAP & Budget, June 20, 2019 • Review of Needs • Beginning in the Fall of 2018, the district reviewed the needs for all goals through board meetings and School Site Council meetings. • Review of Performance Gaps • Chronic Absenteeism and Suspension rates continue to be an area identified • Stakeholder Engagement • 20 sessions throughout year – see LCAP for dates 5
Year 3 Changes to 2017-2020 LCAP Goal #1 • Shift Paraprofessionals to Student Success Coach, consistent with BMLK Vision Plan 2019-2020 LCAP & Budget, June 20, 2019 • Combination classrooms for TK-K, and 4-5 • Continued implementation of 5 Year Strategic Arts Plan • ESSA/CSI expenditures to support BMLK Vision Plan, include Read 180, Tier II Intervention • Reallocation of Principal salary & benefits across Actions Goal #2 • Full Year of Community School Manager • Reallocation of Principal salary & benefits across Actions Goal #3 & #4 (Goal #4 was erroneously omitted from packet) 6 • Minor adjustments across Goals #3 & #4
Budget vs. LCAP Expenditures 2019-2020 LCAP & Budget, June 20, 2019 Difference of $1.5 million: 75% of Superintendent, CBO, plus District Administration support costs, ($340K) • STRS on Behalf (phantom/required budget item – not actual expense), ($136K) • • Other administrative costs; insurance, audit, legal, phone, dues ($174K) 7 • WCA Special Education Expenditures, ($900K)
2018-19 LCAP Annual Update 2019-2020 LCAP & Budget, June 20, 2019 The difference between the budgeted amount for high needs students and the actual amount represents a change in funding source only. The district MET the 8 LCAP expenditure requirement. Also, the district DID spend the budgeted amounts but the funding source changed to other sources.
2019-20 LCAP Annual Update 2019-20 Supplemental & Concentration Grant Spending Requirements 2019-20 LCAP S&C Budget 2019-20 LCFF Estimated S&C Grant Funding 2019-2020 LCAP & Budget, June 20, 2019 $438,989 $309,876 $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 $500,000 9 The District is budgeting higher amounts of expenditures for high needs students in 2019-20 than budgeted in 2018-19, but proportionate to 2018-19.
2018-19 2019-2020 LCAP & Budget, June 20, 2019 3rd Interim Budget 2019-20 Budget 10
2018-2019 3 rd Interim Budget Update • Additional ESSA/CSI Federal Grant Received • Increase revenue and expenditures of $85K 2019-2020 LCAP & Budget, June 20, 2019 • Additional Donations from Ross Parent Group • Increase revenue and expenditures of $18K • Additional Capital expenditures for WCA Campus MPR Table Replacement • Increase expenditures of $70K • Reclassified accounting of payments • Net result is change in deficit spending of $60,830 ($160,000) • Ending Fund Balance projected at $703,744 $603,744 • Includes 5% reserve of $349,200 11 Note: Additional unknown costs for repairs at WCA Upper Campus not included in 2018-19 Projections, estimated @ $100K
2019-20 Revenue Highlights & Assumptions • Property tax growth of 4.25% for next two years • Property tax amount of $7.0 million; an increase of 2019-2020 LCAP & Budget, June 20, 2019 $313,000 from 2018-19, or 4.7% • The District is required to transfer property taxes to the charter school in the amount of $3.1 million • Decrease in LCFF entitlement of ($124K) • Increase for Community Development Funds of $20K • Increase to Deferred Maintenance of ($130K) • Special Education cost reimbursement from WCA of $907K $630K. • Increase payment to WCA for in-lieu property taxes of $105K 12 • Facilities Pro Rate cost reimbursement from WCA of $223K • Amount budgeted for maintenance & repairs at WCA campus.
General Fund Revenues • LCFF funding in the form of property taxes is largest funding source Federal revenue includes Title II, Title III, CSI • • State revenue includes lottery, mandated block grant Local revenue includes donations, interest, and reimbursements from • 2019-2020 LCAP & Budget, June 20, 2019 WCA Total General Fund Revenues Adopted Budget 2019-20 Local Revenue 24% State Revenue 4% Federal Revenue 5% 13 General Purpose (LCFF) Revenue 67%
Excess Taxes = $2.7 million 2019-2020 LCAP & Budget, June 14 20, 2019
Expenditure Highlights & Assumptions • SDTA Tentative Agreement for 2019-2022, of 2.5%+2.5%+2.5% • Decrease in Teacher Full Time Equivalent (FTE) of .60 2019-2020 LCAP & Budget, June 20, 2019 • Increase for VAPA teachers of .40 FTE • Decrease of Classroom Teachers of 2.0 FTE • Additional Tier II Intervention Specialist of 1.0 FTE • Change Superintendent from contracted service to certificated salary • Increased costs for STRS & PERS for remaining positions • Change M&O Director from contracted service to classified salary • Remove Basic Aid Excess payment to WCA 15
Expenditure Highlights & Assumptions • Reflects General Fund only (no Cafeteria, Facilities funds, etc.) • Recent salary increases are reflected in 2018-19 Estimated 2019-2020 LCAP & Budget, June 20, 2019 Actuals and in the 2019-20 budget • Salaries and benefits represent 77% of the Unrestricted Budget and 69% of Total General Fund • STRS and PERS increases reflected • EPA funds are budgeted strictly for instructional salaries/benefits and are in addition to LCFF funding • Expenditures related to Local Control Accountability Plan (LCAP) are included in the budget 16
SMCSD Grant Funded Support Positions – New or Renewed for 2018-19, $500,000 • Prevention & Early Intervention (PEI) – County of Marin (New 2018-19 & Ongoing) • (Seneca) Unconditional Education Coach & Program (unfilled since October 2019) • 80% ($120,000) Funded by PEI 20% ($30,000) Funded by SMCSD Supplemental & Concentration Grant • • (Performing Stars) Case Manager; outreach and support of students, parents and 2019-2020 LCAP & Budget, June 20, 2019 caregivers 100% Funded by PEI • • P3 – Marin Community Foundation (MCF) (Renewed 2018-19 & 2019-20 – apply annually) • (SMCSD) TK-8 Instructional Coach 90% ($132,000) Funded by P3/MCF • • 10% ($15,000) Funded by SMCSD • Medi-Cal – County of Marin (New 2018-19 & Ongoing) • (Marin County HHS) Clinician; provides counseling to select students (13 students) 100% Funded by Medi-Cal/County of Marin HHS • • County of Marin (Ongoing) • (Southern Marin Multi-Disciplinary Team) 1-2 Days/Week Counseling Interns 100% Funded by County of Marin HHS • Estimated Value of Grant Supported Positions = $500,000 17
Administrative Overhead • There are three ways the state measures a district’s administrative overhead • Two out of three are well below the required threshold. The third is unknown but will likely be above the threshold. 2019-2020 LCAP & Budget, June 20, 2019 1. Current Expense Formula/Minimum Classroom Compensation • Elementary School Districts are required to have greater than 60% • SMCSD is at 60.58% 2. Indirect Cost Rate • Indirect Cost Rates are independently calculated using a school district’s administrative costs compared to their costs for instruction and operations. It generally represents a district’s overhead • The average school district indirect cost rate is 6.13% • SMCSD’s rate for 2019-20 is 3.95% 3. Administrative/Teacher Ratio 18 • As a small school district, the district is eligible for a waiver for #3.
2019-2020 LCAP & Budget, June 19 20, 2019
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