AB1200 - boe.lausd.net · 3_._ Statutory Benefits -STRS, PERS, FICA, WC, UI, Medicare, ... Additional items in the agreement are paid for by the increase in revenue due to the Governor's

AB1200

UNITED TEACHERS

LOS ANGELES

AGREEMENT DATE

01.22.19

ATTACHMENT B

Los Angeles County Office of Education Business Advisory Services

PUBLIC DISCLOSURE OF PROPOSED COLLECTIVE BARGAINING AGREEMENT in accordance with AB 1200 (Chapter 1213/Statutes 1991), AB 2756 (Chapter 52/Statutes 2004), GC 3547.5

Name of School District: Los Angeles Unified School Disrtict .· Name of Bargaining Unit: United Teachers Los Angeles (UTLA) Certificated, Classified, Other: Certificated

The proposed a eement covers the period beginning: · July 1, 2017 and ending: ·· .. June30,· 2022 ate . te.

The Governing Board will act upon this agreement on: January 29, 2019 ate

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

All Funds - Combined

1. Salary Schedule Including Step and Column

2. Other Compensation ·· Stipends, Bonuses, Longevity, Overtime,

Differential, Callback or Standby Pay, etc.

Description of Other Compensation

3_._ Statutory Benefits - STRS, PERS, FICA, WC, UI, Medicare, etc.

4. Health/Welfare Plans

5.

6.

7.

Total Bargaining Unit Compensation Add Items 1 through 4 to equal 5

Total Number of Bargaining Unit Employees (Use FTEs if appropriate)

Total Compensation Average Cost per Bargaining Unit Employee

Referenced In: Informational Bulletin No. 4619 July 11, 2017

Fiscal Impact of Proposed Agreement (Complete Years 2 and 3 for multiyear and overlapping agreements only)

Annual Cost Prior to Year 1 Year 2 Year 3 Proposed Settlement Increase/(Decrease) Increase/(Decrease) lncrease/(Decrease)

2018-19 2019-20 2020-21

$ 2,423,186,161 $ 220,267,622 $

.:' J • f ~ ' f : ) ; '

9.09% 7.94% 9.17%

-503,856,416 $ . 45,793,639 $ . 44,859,895 $ ;''. ,;., __ :57;101,225

9.09% 8.16% 9.61% $ ... 6l4,863,8i3

0.00% 0.00% 0.00% $ 3,541,906,390 $ 266,061,261 $ 254,815,666 $ 318,874,487

$ 109,855 $ 8,252 $ 7,903 $ 9,890

7.51% 6.69% 7.85%

Printed 1/25/2019 1:54 PM


Revised 07 /03/18


Los Angeles Unified School Disrtict United Teachers Los Angeles (UTLA)

Page2

8. What was the negotiated percentage change? For example, if the change in "Year I" was for less than a year, what is the annualized percentage of that change for "Year 1 "?

Please refer to attached MOU.

9. Were any additional steps, columns, or ranges added to the salary schedules? (If yes, please explain.)

NIA

I 0. Please include comments and explanations as necessary. (If more room is necessary, please attach an additional sheet.)

. NIA

11. Does this bargaining unit have a negotiated cap for Health and Welfare benefits? If yes, please describe the cap amount.

Yesw NoD

The District Health and Welfare MOU (2018-2020) provides for a flat per participant contribution per active employee.

B. Proposed negotiated changes in noncompensation items (i.e., class size adjustments, staff development days, teacher prep time, classified staffing ratios, etc.)

NIA

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.)

The increase in salary is accounted for in the reserve for salary increases set aside in the 2018-19 final budget. Additional items in the agreement are paid for by the increase in revenue due to the Governor's January Proposed Budget, change in CALSTRS rate, one time redirection of centrally administered balances and change in policy regarding mid year school sites budget to actual allocation.

Printed 1/25/2019 4:21 PM


Revised 07/03/18



D. What contingency language is included in the proposed agreement (e.g., reopeners, etc.)?

Please refer to attached MOU.

Page 3

E. Identify other major provisions that do not directly affect the district's costs, such as binding arbitrations, grievance procedures, etc.

NIA

F. Source of Funding for Proposed Agreement: 1. Current Year

General Fund, Adult and Child funds

2. If this is a single year agreement, how will the ongoing cost of the proposed agreement be funded in subsequent years?

This is an ongoing agreement. The increase in salary is accounted for in the reserve for salary increases set aside in the 2018-19 final budget. Additional items in the agreement are paid for by the increase in revenue due to the Governor's January Proposed Budget, change in CALSTRS rate, one time redirection of centrally administered balances and change in policy regarding mid year school sites hudget to actual allocation.

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.)

The increase in salary is accounted for in the reserve for salary· increases set aside in the 2018-19 final budget. . .

Additional items in the agreement are paid for by the increase in revenue due to the Governor's January Proposed Budget, change in CALSTRS rate, one tiine redirection of centrally 'administered balances and change in policy regarding mid year school sites budget to actual allocation. ·

Printed 1/25/2019 4:24 PM


Revised 07 /03118


Los Angeles Unified School Disrtict

Page 4a

G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERA TING BUDGET

Bargaining Unit:

Unrestricted General Fund United Teachers Los Angeles (UTLA)

REVENUES

LCFF Revenue

Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES

EXPENDITURES Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies

Services and Other Operating Expenditures

Capital Outlay

Other Outgo (excluding Indirect Costs)

Transfers of Indirect Costs

TOTAL EXPENDITURES

OTHER FINANCING SOURCES/USES Transfers In and Other Sources

Transfers Out and Other Uses

Contributions

OPERATING SURPLUS (DEFICIT)*

Audit Adjustments/Other Restatements

ENDING FUND BALANCE

Object Code

8010-8099

Column 1 Latest Board

ApprovedBudget ·Before Settlement (AS of 1211112018

8100-8299 $

8300-8599 $

8600-8799 $

1000-1999

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

8900-8979

7600-7699 $ 47,734,564

8980-8999 $ (1,190,709,259)

$ 113,296,823

COMPONENTS OF ENDING FUND BALANCE:

Nonspendable 9711-9719

Restricted 9740

Committed

Assigned 9780 1,019,349,733

Reserve for Economic Uncertainties 9789 $ 75,004,i68

Unassigned/Unappropriated Amount 9790 $ 680,040,420

Column 2 Column 3 Adjustments as a Other Revisions

Result of Settlement (agreement support

$

$

$

$

$

$

(compensation) and/or other unit

3,430,586

(35,422,315)

(247,025,756)

(247,025,756)

0

agreement) Explain on Page 4i

. (10,200,000}

13,500,000

$

$ 10,000,000

$ 56,100,000

$ (25,000,000)

$

$ 81,100,000

Column 4 Total Revised

Budget (Columns 1+2+3)

$ 7,861,114

$ 188,556,498

139,113,222

621,338,345

$ 1,283,687 ,887

$ 319,771,309

$ 457,238,761

$ 23,450,036

$ 8,142,383

$ (120,473,442)

$ 51,165,150

$ (1,216,131,574)

$ (77,628,933)

$ 747,323,977

$ 75,004,168

$ 761,140,420

*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive

Printed 1/25/2019 1 :54 PM

Los Angeles County Office ofEducation Business Advisory Services

Revised 07 /03/18



Page 4b


Restricted General Fund Bargaining Unit: United Teachers Los Angeles (UTLA)

Column 1 Column 2 Column 3 Column 4 Latest Board- Adjustments as a Other Revisions Total Revised

Approved Budget Result of Settlement (agreement support Budget Before Settlement '(compensation) and/or other unit (Columns 1+2+ 3) (As of 12/1112018 agreement)

Object Code Explain on Page 4i REVENUES

LCFF Revenue 8010-8099

Federal Revenue 8100-8299 $ $ 598,526,756

Other State Revenue 8300-8599 $ $ 798,969,086

Other Local Revenue 8600-8799 $ $ I 0,318,501

TOTAL REVENUES

EXPENDITURES

Certificated Salaries 1000-1999

Classified Salaries 2000-2999 420,358,823

Employee Benefits 3000-3999 $ (2,300,000) $ 802,984,413

Books and Supplies 4000-4999 $ 145,726,013 (13,850,000) $ 131,876,013

Services and Other Operating Expenditures 5000-5999 $ $ 407,032,771

Capital Outlay 6000-6999 $ $ 69,574,753

Other Outgo (excluding Indirect Costs) 7100-7299 $ 89,789,067 7400-7499

Transfers of Indirect Costs 7300-7399

TOTAL EXPENDITURES

OTHER FINANCING SOURCES/USES Transfers In and Other Sources 8900-8979

Transfers Out and Other Uses 7600-7699 $ 50,545 $ $ $ 50,545

Contributions 8980-8999 $ 1,190,709,259 $ 35,422,315 $ (i0,000;000) $ 1,216,131,574 . -·

OPERATING SURPLUS (DEFICIT)* $ (57,969,070) $ (13,846,824) $ 17,450,000 $ (54,365,894)


ENDING FUND BALANCE


Nonspendable 9711-9719

Restricted 9740

Committed

Assigned Amounts 9780

Reserve for Economic Uncertainties 9789

Unassigned/Unappropriated Amount 9790 $ $ 0 $ 0


Los Angeles County Office ofEducation

Printed 1/25/2019 1 :54 PM Business Advisory Services

Revised 07103118

Los Angeles County Office of Education Page 4c

Business Advisory Services


G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET

REVENUES

LCFF Revenue

Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES

EXPENDITURES

Certificated Salaries

Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay


Transfers oflndirect Costs

TOTAL EXPENDITURES

OTHER FINANCING SOURCES/USES Transfer In and Other Sources


Contributions



ENDING FUND BALANCE

COMPONENTS OF ENDING FUND

Nonspendable

Restricted

Committed

Assigned

Reserve for Economic Uncertainties

Unassigned/Unappropriated Amount

*Net Increase (Decrease) in Fund Balance

Combined General Fund Bar ainin Unit: United Teachers Los An eles UTLA

Column 1 Column 2 Column 3 Column 4 Latest Board- Adjustments as a Other Revisions Total Revised

Approved Budget Result of Settlement (agreement support Budget Before Settlement (compensation) and/or other unit (Columns 1+2+3) (As of 12/11/2018 agreement)

Object Code Explain on Page 4i

8010-8099

8100-8299 $ 606,387,870 $

8300-8599 $ 987,525,584 $ 987,525,584

8600-8799 149,431,723 $ 149,431,723

1000-1999

2000-2999 $ 1,041,697,168

3000-3999 $ 2,054,862, 183 (12,500,000) $ 2,086,672,300

4000-4999 $ 465,497,322 (13,850,000) $ 451,647,322

5000-5999 $ 850,771,532 13,500,000 $ 864,271,532

6000-6999 $ $ 93,024,789

7100-7299 $ $ 97,931,450 7400-7499 7300-7399 $ $ (120,473,442)

8900-8979 $ 24,686,269 $ $ $ 24,686,269

7600-7699 $ 47,785,109 $ 3,430,586 $ $ 51,215,695

8980-8999 $ $ $ $

$ 55,327,753 $ (260,872,580) $ 73,550,000 $ (131,994,827)

9711-9719 $ 27,563,878 $ $ $ 27,563,878

9740 $ 77,796,825 $ (13,846,824) $ 17,450,000 $ 81,400,001

9750-9760 $ 174,590,165 $ $ $ 174,590,165

9780 $ 1,019,349,733 $ (247,025,756) $ (25,000,000) $ 747,323,977

9789 $ 75,004,168 $ $ $ 75,004,168

9790 $ 680,040,420 $ 0 $ 81,100,000 $ 761,140,420

NOTE: 9790 amounts in Columns 1and4 must be positive

Printed 1/25/2019 1 :54 PM


Revised 07/03/18



Page 4d

G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET

REVENUES Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies

Bargainin Unit:

Object Code

8100-8299

Column 1 Latest :Soard

Approved Budget Before Settlement (As of 10/02/2018)

8300-8599 $ I 03,048,054

8600-8799 $ 4,123;244

1000-1999

2000-2999

3000-3999 $ 37,625,269

4000-4999 $

Services and Other Operating Expenditures 5000-5999 $

Capital Outlay



TOT AL EXPEN])ITURES




ENDING FUND BALANCE

6000-6999

7100-7299 7400-7499 7300-7399

9793/9795


Nonspendable

Restricted 9740

Committed 9750-9760

Assigned 9780


Unassigned/Unappropriated Amount 9790

$

$

$

$

$

$

$

$ 0

Fund 11 - Adult Education Fund United Teachers Los An eles UTLA

Column2 Adjustments as a

Result of Settlement (compensation)

$ ... 893,060

-$ -$ -$

$ (5, 188,681)

Column3 Other Revisions

(agreement support and/or other unit


- $

- $

$

$ - $

(5,188,681) $

$

$

$ - $

$ - $

$ - $

$ 5,188,681 $

Column4 Total Revised


38,518,329

20,960,308

3,595,141

5,668,766

0


Printed 1/25/2019 I :54 PM


Revised 07 /03/18



Page 4e


REVENUES

Federal Revenue

Bar ainin Unit:

Object Code

Fund 12 • Child Development Fund United Teachers Los An eles UTLA


Approved BudgP,t Before Settlement (As of 12/11/2018




(agreement.support and/or other unit




Other State Revenue 8300-8599 $ 122,633,193

Other Local Revenue 8600-8799 $ 2,045,830

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299 7400-7499 7300-7399

9793/9795

COMPONENTS OF ENDING FUND BALANCE: Nonspendable 9711-9719

Restricted 9740

Committed 9750-9760

Assigned 9780



$

$

$

$

$

$

$

$

$

50,359,180

$ 57,894,040

$ 4,780,343

$ 3,053,249

- $

- $ 237,600

7,792,891

$ $ $

$ $ ~ $

$ $ $

$ $ - $

$ 0 $ $ 0


Printed 1125/2019 I :54 PM


Revised 07 /03/18



Page 4f


Bar ainin Unit:

REVENUES

LCFF Revenue

Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES

OTHER FINANCING SOURCES/USES

Transfers In and Other Sources



ENDING FUND BALANCE

Object Code

8010-8099


Approved Budget Before Settlement (As of 12/11/2018

8100-8299 $

8300-8599 $

8600-8799 $

2000-2999 $ 96,653,251

3000-3999 $ 90,820,933

4000-4999 $

5000-5999 $-

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

9793/9795


Restricted 9740 $ 84,842,526

9750-9760 $ -·-Committed

Assigned 9780 $

Reserve for Economic Uncertainties 9789 $

Unassigned/Unappropriated Amount 9790 $

Fund 13/61 - Cafeteria Fund United Teachers Los An eles TLA

Column2 Column 3 Adjustments as a Other Revisions

Result of Settlement , (agreement support (compensation) and/or other unit

$

$.

$

$


$

$

Column 4 Total Revised


$ 384,763,731

$ 25,595,250

$ 9,490,711

$ 96,653,251

$ 90,820,933

$ 189,713,114

$ 3,931,575

$ 91,879

$ 18,294,378

$

$ 84,842,526

$

$

$

$


Printed 1/25/2019 1 :54 PM


Revised 07 /03/18



Page 4g


Enter Fund: Buildi11g Fund MeasureR-210 ~~~_;...;~~~----'-~~~~~--,..._..;;...,-.~_..;.~~~~~

Bargaining Unit: United Teachers Los Angeles (UTLA)


Other State Revenue

Other Local Revenues

TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES

OTHER FINANCING SOURCES/USES

Transfers In and Other Sources

Transfers Out arid Other Uses


ENDING FUND BALANCE

Column 1 Latest Board·


Object Code

8300-8599

8600-8799 $

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $ 4,978,033

6000-6999 $ 74,921,642

7100-7299 $ 7400-7499 7300-7399 $

8900-8979

9793/9795

Column2 Column3 Column4 Adjustments as a Other Revisions Total Revised

Result of Settlement (agreement support Budget (compensation) and/or other unit (Columns 1+2+3)


1,841,570

$ 1,752,358

$ 866,777

$ 339,009

$ 4,978,033

- 74,921,642


Nonspendable

Restricted

Committed

Assigned




9740 $ $ $ 70,259,754

9750-9760 $ $ $ $

9780 $ $ $ $

9789 $ $ $ $

9790 $ $ $ $

NOTE: 9790 amounts in Columns 1 and 4 must be positive

Printed 1125/2019 1:54 PM


Revised 07/03/18



Page 4h


Enter Fund:"""". "-----__,B_u_i,..;.ld .... i_n ... g,,_F'""'u_n...,,d_M_e,...a_su_r..,..e_K ____ -2,,,,1,,,,,3,....,...,.------Bargaining Unit: United Teachers Los Angeles (UTLA)


Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE

Object Code



8300-8599 $ .

8600-8799 $ .

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

8900-8979

9793/9795

Column2 Column3 Adjustments as a Other Revisions

Result of Settlement (agreement support (compensation) and/or other unit


- $

$

$

$

$

$

$

$



4,221,933

624,907

341,977

1,084,164

9,373,357

3,812,739


Nonspendable

Restricted

Committed

Assigned




9740 $

9750-9760 $

9780 $

9789 $

9790 $

290,832, 742

$ $

$ $ $

$ $ $

$ $ $




Revised 07/03/18



Page 4h1


Enter Fund:. Building Fund MeasureY-214 -------...~--~----'--~ ...... -----------------~----------Barg a in in g Unit: United Teachers Los Angeles (UTLA)


Other State Revenue


TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE

Column 1 Latest Board-


Object Code

8100-8299

8300-8599 $

8600-8799 $

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

8900-8979

9793/9795

Column 2 Column3 Column 4 Adjustments as a Other Revisions Total Revised



597,759

$ 952,959

$ 433,931

$ 2,007,453

$ 17,473,273

$ 44,394,536

$

$


Nonspendable

Restricted

Committed

Assigned




9740

9750-9760 $

9780 $

9789 $

9790 $

$ $

$ $

$ $ $

$ $ $

$ $ $


Los Angeles County Office of Education

Printed 08/06/2018 4:32 PM Business Advisory Services

Revised 07 /03/18



Page 4h2


Enter Fund: Building Fund Measure Q"'2J5 ~~~~~-'-~~---=--'-~~~~,...-...;::....;.;.---...~~~~~~


REVENUES

Federal Revenue

Other State Revenue


TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE


Approved Budget Before Settlement (As of 12/J 1/2018

Object Code

8300-8599 $

8600-8799 $

2000-2999 $ 123,212,507

3000-3999 $

4000-4999 $ . 5,200,467

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

9793/9795

Column 2 Column3 Column 4 Adjustments as a Other Revisions Total Revised



8,967,130

$ 123,212,507

$ 58,012,888

$ 5,200,467

$ 20,597,934

$ 232,544,697

$


Nonspendable

Restricted

Committed

Assigned




9740 $ 626;596,459 $ $ 626,596,459

9750-9760 $ $ $ . $

9780 $ $ $ $

9789 $ $ $ $

9790 $ $ $ $


Printed 08/06/2018 4:32 PM


Revised 07/03/18



Page 4h3


Enter Fund: ---~---c...,..a_.p .... it_a...,..l_F_ac..,.i,...li_ti_es,......F~'1..,..nd_-......,2,,..,5=o=· . ......,· ...,.-----Bargaining Unit: United Teachers Los Angeles (UTLA)

Column 1 Column2 Latest Board- Adjustments as a

Approved Budget Result of Settlement


Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE

Before Settlement (As of 12/11/2018

Object Code

8100-8299

8300-8599

8600-8799 $

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $ 3,263,367

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $


Restricted 9740 $

Committed 9750-9760 $

Assigned 9780 $ 266,660,405

Reserve for Economic Uncertainties 9789 $ $

Unassigned/Unappropriated Amount 9790 $ $

(compensation)

ColumnJ Column 4 Other Revisions Total Revised

(agreement support Budget and/or other unit (Columns 1+2+3)


$

$ 83,800,000

$ 551,009

$ 249,452

$ 34,126

. $ 3,263,367

$ 64,947,822

$

$

$ $

$ $

$ $

$ . $ 266,660,405

$ . $

$ . $



Printed 1125/2019 I :54 PM Business Advisory Services

Revised 07 /03/18



Page 4h4


Enter Fund: Special Reserve Fund-400 ~~~~~~-----,""-~,..--,,~--,..~....----,,,:-=,,,......,~~~~~-

Barg a in in g Unit: United Teachers Los Angeles (UTLA)


Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE


Approved Budget Before Settlement (As of12/11/2018

Object Code

8300-8599 $

8600-8799 $

2000-2999

3000-3999 $

4000-4999 $

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

9793/9795




$

$ 31,000,000

255,923

111,245

$ 241,938

$ 427,047

$ 156,041

$

$


Nonspendable

Restricted

Committed

Assigned




9740 $ $ $

9750-9760 $ $ $ $

9780 $ 70,532,078 $ $ 70,532,078

9789 $ $ $ $

9790 $ $ $ $


Printed 1/25/2019 1 :54 PM


Revised 07 /03/18



Page 4h5


Enter Fund: Special Jleserve Fund-401. ~~~~~---~--"~-,...=-----~~~~~~~~~~~-

Barg a in in g Unit: United Teachers Los Angeles (UTLA)

REVENUES

Federal Revenue

Other State Revenue

Object Code

8300-8599





Column3 Column4 Other Revisions Total Revised

(agreement support Buc!g~t .. and/or other unit (Colwnns !+2+3)


Other Local Revenue 8600-8799 $

TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299 7400-7499 7300-7399

9793/9795


Restricted 9740

Committed 9750-9760

Assigned 9780




$

$

$

$

$ .

$

$

$

$

$

2,495,837

812,140

793,683

$ 60,976

$ 19,779,632

$

$

$

68,287,444 $ $ 68,287,444

$ .. $ $

$ $ $

$ $ $




Revised 07/03/18


Los Angeles Unified School Disrtlct

Page 4h6


Enter Fund: Health and Welfare Benefits Fund -670 ~~~~~""='--=--=-=-"--:-~~~.,.---,..~=:::::-~----'-'-~~


REVENUES

Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES

EXPENDITURES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay



TOTAL EXPENDITURES




ENDING FUND BALANCE



Object Code

8100-8299

8300-8599 $

8600-8799 $ l,131,154,51l

2000-2999 $

3000-3999 $

4000-4999 $

5000-5999 $

6000-6999 $

7100-7299 $ 7400-7499 -7300-7399 $




$

$ 1,131,154,511

$ 2,539,636

$ 1,350,685

$ 476,055

$ 1,127,018,347

$

$


Nonspendable

Restricted

Committed

Assigned




9740 $ $

9750-9760 $ $ $ - $

9780

9789

9790

$ - $ $

- $ $

$ 318,232,159 $ $ $ 318,232,159




Revised 07 /03/18



Page 4h7


Enter Fund: _________ W_o_r_k_e~r-'s_C,,_. o_m---'='p_en_s_a,_t_io_n..,..F_u_n=d=·...,.6,..7_1,..--~--Bargaining Unit: United Teachers Los Angeles (UTLA)


Other State Revenue

Object Code

8300-8599

Column 1

Latest BoardApproved Budget Before Settlement (As of 12/11/2018

Column2 Column3

Adjustments as a Other Revisions Result of.Settlem~nt (agreement support

(compensation) and/or other unit agreement)

Explain on Page 4i

$

Column4

Total Revised BudgP,t

(Columns 1+2+3)

Other Local Revenue 8600-8799 $ $ 133,436,100

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies


Capital Outlay


Transfers of.Indirect Costs

TOTAL EXPENDITURES




ENDING FUND BALANCE

2000-2999

3000-3999

4000-4999

5000-5999

6000-6999

7100-7299 7400-7499 7300-7399

8900-8979


Restricted 9740

Committed 9750-9760

Assigned 9780




$

$

$

$

$

$

$

$ 3,850,007

$ 1,763,326

$ 59,338

$ 125,865,463

$

$

$ $

$ $ $

$ $ $

$ $ $

62,959,979 $ $ $ 62,959,979




Revised 07 /03/18



Page 4h8


Enter Fund: Liability Self Insurance Fmid-672 --'~------~....,.....-,...-'-"--o-'---=--'--:----:-~.,,,..,,,=-..,...,....--~----~


Object Code REVENUES

Federal Revenue

Other State Revenue 8300-8599

Other Local Revenue 8600-8799

TOTAL REVENUES

EXPENDITURES


Classified Salaries 2000-2999

Employee Benefits 3000-3999

Books and Supplies 4000-4999

Services and Other Operating Expenditures 5000-5999

Capital Outlay 6000-6999

Other Outgo (excluding Indirect Costs) 7100-7299 7400-7499


TOTAL EXPENDITURES




ENDING FUND BALANCE

COMPONENTS OF ENDING FUND BALANCE: Nonspendable

Restricted 9740

Committed 9750-9760

Assigned 9780






$

$

$

$

$

$

$ 2,275,543


Result of Settlem~nt (compensation)

$

$

$

$ -$


(agreement support and/or other unit


$

$

$

$

$

$



$ 40,216, 109

$ 1,889, 196

$ 975,703

$ 84,121

$ 35,184,738

$

$

$

500,000

$

$

$

$

$ 2,275,543


Printed 1/25/2019 1 :54 PM


Revised 07 /03/18


Page 4i


Explanations for Column 3 "Other Revisions" entered on Pages 4a through 4h:

Page 4a: Unrestricted General Fund Revenues Expenditures Other Financing Sources/Uses

Page 4b: Restricted General Fund Revenues Expenditures Other Financing Sources/Uses

Page 4d: Fund 11 - Adult Education Fund Revenues Expenditures Other Financing Sources/Uses

Page 4e: Fund 12 - Child Development Fund Revenues Ex enditures Other Financing Sources/Uses

Page 4f: Fund 13/61 - Cafeteria Fund Revenues Ex enditures Other Financing Sources/Uses

Page 4g: Other Revenues Ex enditures Other Financing Sources/Uses

Page 4h: Other Revenues Ex enditures Other Financing Sources/Uses

Additional Comments: Please see attached assl1mption page.

Amount Explanation $ $ (46,100,000) Teacher certificated salary savings due to strike $ 10,000,000 Contribution for salary savings for SPED

Amount Explanation $ $ (27,450,000) Teacher certificated salary savings and other r~lated striJrn related $ (10,000,000) Contribution for salary savings for SPED

Amount Explanation $ For Adult Fund costs, program adjustments are needed tq accomm.odate $ (5, 188,681) additional costs. $

Amount $ $ $

Amount $ $ $

Amount $ $ $

Amount $ $ $

Printed 1/25/2019 2:27 PM

Explanation

Explanation

Explanation

Explanation


Revised 07/03/18

BUDGET ASSUMPTIONS REFLECTED IN THE AB1200 FOR UTLA AGREEMENT

The AB1200 for the UTLA Agreement reflects the following:

2018-19 Fiscal Year:

1. Revenue estimates based on the District First Interim Report.

2. Additional cost due to the strike of $13.5 million. This includes additional x-time and overtime for school site personnel.

3. Salary & benefits savings of $10 million a day, for a 7 days total of $70 million.

4. Salary increase of 3 % for 2017-18 and additional 3 % in 2018-19. Release of Assigned balances set aside for the salary increase.

5. Change in school allocation policy with respect to mid year allocation of funds for school site position salary savings of $25 million.

2019-20 and 2020-21 Fiscal Years:

1. Based on the Governor's January Proposed Budget, the 2019-20 and 2020-21 Local Control unding Formula (LCFF) revenue calculation assumes the fol F lowing: Traditional Schools Only 2019-20 2020-21 Cost of Living Adjustment (COLA) 3.47% 2.86% GAP Funding(%) 100.0% 100.0%

2. An estimated decrease of 13,985 LCFF-funded Average Daily Attendance for 2019-20 due to the strike, with an estimated cost of $151. 9 million.

3. Decrease in CalSTRS rate of $25.8 million (17.10%) and $24.9 million (18.1 %) as reflected in the Governor's January Proposed budget.

4. Decrease in Health and Welfare Contribution due to higher anticipated Employee Group Waiver Insurance Plan (EGWIP) reimbursement of $20.7 across two years.

5. One-time redirection of centrally administered funds of $25.1 million and $49.9 million in 2019-20 and 2020-21, respectively.

6. Increase in Statutory 1 % Reserve for Economic Uncertainty and 3% Ongoing Maintenance Requirement of $2.9 million in 2019-20 and $5.4 million 2020-21.

7. Cost of infrastructure change to accommodate reduced class size and increases in school support staffing of $3.8 million and $8.0 million in 2019-20 and 2020-21, respectively.

8. Additional cost as reflected in Table A details the cost of the UTLA agreement.

Los Angeles Unified School District

UTLA AGREEMENT DATE 01.22.19-Table A

11 MOU-Salaries

21 MOU-Salaries

31 MOU-Salaries

3% Retro effective July 1, 2017 (Paid in

2018-19)

Effective July 1, 2017, all UTLA

Members3% Effective July 1, 2018, all UTLA members3%

Sub Total

XVIII-Class Size and Staffing-' Class size reduction grades 4-12

; MOU Class Size Reduction 41Phase In

XVIII-Class Size and Staffing_, Reduce Math/ELA below 40@ MOU Class Size Reduction secondary schools

51Phase In XVIII-Class Size &

Staffing/MOU-For 75 elem and 15 MS high need schools reduce by 2 in FY2019-20,

Implementation of Student I reduce by 2 in FY20-21 61Support Staff Obligations

XVII I-Class Size &

Staffing/MOU

Implementation of Student

71Support Staff Obligations

XVlll-Class Size &

Staffing/MOUImplementation of Student

81Support Staff Obligations

XVIII-Class Size & Staffing/MOUImplementation of Student

91Support Staff Obligations lOIXXll-Special Ed

IX-Hours Duties and Work 11lvear 12IXIX-Substitutes 131 XIX-Substitutes

IX-Hours Duties and Work 14IYear 15IMOU-Comm Sch 161 MOU-Adult ED

Nurses

Counselors

Librarians

SPED ROC/ROP (2.5 conference period/wk)

SPED extended rate at day 17 Continuity rate increase Early ED duty free lunch, add 1 early aide for 3 hrs for 86 sites Community Schools new schools Adult Ed additional step(5) Sub Total .TOt.ar:·: {.:'1 .:·:H,: .. ;<

72,695,584.83 15,113,412.09 87,808,996.92 0 0

72,695,584.83 15,113,412.09 87,808,996.92 $ 72,695,585 $ 15,709,516 $ ::.~o:~:i $ 72,695,5851 $ 16,436,412 I $ 89,132,05;

74,876,452.37 15,566,814.45 90,443,266.82 $ 74,876,452 $ 16,180,801 $ 91,057 ,254 ; $ 14,876,452 I s 16,929,566 I $ 91,806,0U

220,267,622.03 45,793,638.63 266,061,260.66 147,572,037.20 31,890,317 .24 119,462,354.44 1 141,512,031.20 I 33,366,031.61 l 180,938,014.81

$ 23,594,668 $ 4,905,332 $ 28,500,000 i $ 47,686,061 I s 9,913,933 I $ 57,600,00U

! $ 4,139,416 $ 860,584 $ 5,000,000 ! $ 4,139,416 I s 860,584 I $ 5,000,000

I I

$ 6,623,065 I s 1,376,935 I $ 8,000,000 i $ 13,246,130 I s 2,153,810 I $ 16,000,000

$ 14,442,793 I $ 3,002,657 I $ 11,445,450 I $ 28,885,587 I $ 6,005,313 I $ 34,890,900

$ 1,631,136 I $ 339,113 I$ 1,970,249 I $ 1,631,136 I $ 339,113 I$ 1,970,249

$ 3,756,644 $ 781,006 $ 4,537,650 $ 7,513,288 I s 1,562,012 I $ 9,075,300 $ (200,066) $ (41,594) $ (241,660) $ (200,066JI $ (41,594)\ $ (241,660

$ 931,368 $ 193,632 $ 1,125,000 $ 931,368 $ 193,632 I $ 1,125,000

2,958,807 .85 615,136.15 3,573,944.00 2,958,807.85 615,136.15 3,573,944.00 662,306.48 137,693.52 800,000.00 662,306.48 137,693.52 l 800,000.00

$ 1,235,764 $ 256,915 $ 1,492,679 $ 1,235,764 $ 256,915 $ 1,492,679 $ 2,483,649 $ 516,351 $ 3,000,000 $ 5,381,240 $ 1,118,760 $ 6,500,000 $ 124,182 $ 25,818 $ 150,000 $ 124,182 $ 25,818 $ 150,000 $ 62,383,734 $ 12,969,578 $ 75,353,312 $ 114,195,225 $ 23,741,187 $ 137 ,936,412

$'.X;120,251;622':J'i$·· 45;793;E;39 1;$: :.26s;o1h;i61'+.s, 209,955;111. .$. 44,859;895: ; $i]li:i"2s:iti815'1666:; :•,·$: :•.261;76:7;262;; L•${\i!;7.:J1Q7li.!iS\ -:$tit:t311!i8i 4;487 $ 839,751,414

Page 1of1



Page 5a

H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS

REVENUES LCFF Revenue

Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies

Bargaining Unit:

--- Object Gode

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

Unrestricted General Fund MYP United Teachers Los Angeles (UTLA)

2018-19 2019-20 2020-21 Total Revised Budget After

Settlement First Subsequent Year

After Settlement Second Subsequent Year

After Settlement

$ 5,676,304, 771 $ 5,552,686,955 $ 5,673,599,666

$ 7,861,114 $ 7,861,114 $ 7,861,114

$ 188,556,498 $ 94,856,312 $ 92,535,105

$ 139,113,222 $ 135,943,560 $ 133,891,212

$ 6,011,835,605 $ 5,791,347,941 $ 5,907,887,097

$ 621,338,345 :$ 580,375,523 577;780,689

$ 1,283,687,887 $ 1;337,648,648 $ 1;368,125,036

$ 319,771,309 $ 343,740,011 $ 28~,409,978

Services and Other Operating Expenditures 5000-5999 $ 457,238,761 $ 462,234,396 $ 452,961,339

Capital Outlay



Other Adjustments

TOTAL EXPENDITURES



Contributions



ENDING FUND BALANCE

6000-6999 $

7100-7299 $ 7400-7499 7300-7399 $

8900-8979

7600-7699 $

8980-8999 $

$


Nonspendable

Restricted

Committed

Assigned 9780 $

Reserve for Economic Uncertainties 9789 $


23,450,036

8,142,383

(120,473,442)

51,165,150

(1,216,131,574)

(77,628,933)

747,323,977

75,004,168

761, 140,420

$ 20;536,624 $ 21;080,550

$ 8,142,388 $ 8,142,388

$ - (102, 102,063) $ ·c120,375,192)

$

20,300,000 20,300,000

$ 57,553,979 $ 49,355,595

$ (1,317,790,256) $ •. (1,346;363,842)

$ (513,471,694) $ ( 406, 135,292)

$ 741,417;001 $ 764,349,045

$ 76,619,796 $ . 77,125,000

$ 338,907,291 $ (3,022,299)

*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts must be positive

Printed 1/25/2019 1:54 PM


Revised 07/03/18



Page Sb


Restricted General Fund MYP Bargaining Unit: United Teachers Los Angeles UTLA)

2018-19 2019-20 2020-21 Total Revised Budget After First Subsequent Year Second Subsequent Year


Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Object Code

8010-8099

8100-8299

8300-8599 $

8600-8799 $

$

1000-1999 $

2000-2999 $

3000-3999 $

Books and Supplies 4000-4999 $

Services and Other Operating Expenditures 5000-5999 $

Capital Outlay 6000-6999 $

Other Outgo (excluding Indirect Costs) 7100-7299 $ 7400-7499

Transfers oflndirect Costs 7300-7399 $

Other Adjustments

TOTAL EXPENDITURES



Contributions



ENDING FUND BALANCE

8900-8979

7600-7699

8980-8999


Nonspendable

Restricted

Committed

Assigned 9780


$

$

$


Settlement

598,526, 756

798,969,086 $

10,318,501 $

1,407,814,343 $

756,645,425 $

420,358,823 $

802,984,413 $

131,876,013 $

407,032,771 $

69,574,753 $ ..

89,789,067 $

50,545 $

1,216,131,574 $

(54,365,894) $

0 $

After Settlement After Settlement

597,450,067 597,316,046

752,604,392 .. 752,3noo7

9,539,697 $ 9,608,754

1,359,594,156 $ 1,359,321,807

741,639,047 $ 741,199,768 '·: ~ :·,. '

412,979,688 $ 412,$56,336

861,182,773 $ . 869,734;53 l ··

130,296,639 . $ ..J3};135;266

434,967,795 44~,560,363

54,008,050 $ 4,878;008·

76,516;544 $ &9;114,i77

- .

50,545 $ 50,545

1,317,790,256 $ 1,346,363,842

(34,256,669) $ 11,156,654

0 $ (0)

*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts must be positive

Printed 1/25/2019 1:54 PM


Revised 07/03/18



Page Sc



Federal Revenue

Other State Revenue

Other Local Revenue

TOTAL REVENUES


Classified Salaries

Employee Benefits

Books and Supplies

Bargaining Unit:

Object Code

8010-8099

8100-8299

8300-8599

8600-8799

1000-1999

2000-2999

3000-3999

4000-4999

Services and Other Operating Expenditures 5000-5999

Capital Outlay

Other Outgo (excuding Indirect Costs)


Other Adjustments

TOTAL EXPENDITURES



Contributions



ENDING FUND BALANCE

6000-6999

7100-7299 7400-7499 7300-7399

8900-8979

7600-7699

8980-8999


Restricted 9740

Committed 9750-9760

Assigned 9780




Combined General Fund MYP United Teachers Los Angeles (UTLA)

2018-19 2019-20 2020-21 Total Revised Budget After

Settlement First Subsequent Year

After Settlement Second Subsequent Year

After Settlement

$ 5,676,304,771 $ 5,552,686,955 $ 5,673,599,666

$ 606,387,870 $ 605,311,181 $ 605,177,160

$ 987,525,584 $ 847,460, 704 $ 844,932,112

$ 149,431,723 $ 145,483,257 $ 143,499,966

$ 7,419,649,948 $ 7,150,942,097 $ 7,267,208,904

$ 3,010,344,230 $ 3,040,838,920 $ 3,085,677,933

$ 1,041,697, 168 $ 993,355,211 $ 990,637,025

$ 2,086,672,300 $ 2,198,831,421 $ 2,237,859,567

$ 451,647,322 $ 474,036,650 $ 419,545,244

$ 864,271,532 $ 897,202,191 $ 896,521,702

$ 93,024,789 $ 74,544,674 $ 25,958,558

$ 97,931,450 $ 84,658,932 $ 97,256,565

$ (120,473,442) $ (102, 102,063) $ ( 120,375, 192)

24,686,269 $ 20,300,000 $ 20,300,000

$ 51,215,695 $ 57,604,524 $ 49,406,140

$ $ $

$ (131,994,827) $ (547,728,362) $ (394,978,637)

27,563,877 $ 27,563,877

$ $ 47,143,332 $ 58,299,987

$ 174,590,165 $ 87,642,949 $

$ 747,323,977 $ 741,417,001 $ 764,349,045

$ 75,004,168 $ 76,619,796 $ 77,125,000

$ 761,140,420 $ 338,907,291 $ (3 ,022,299)

NOTE: 9790 amounts must be positive

Printed 1/25/2019 I :54 PM


Revised 07/03/18



I. IMPACT OF PROPOSED AGREEMENT ON UNRESTRICTED RESERVES

1 State Reserve Standard

2018-19

Totai Expenditures, Transfers Out, and Uses a. 1Including Cost of Proposed Agreement) $ 7,576,331,044 $

b. Less: Special Education Pass-Through Funds $ - $

c. Net Expenditures, Transfers Out, and Uses $ 7 ,576,331,044 $ State Standard Minimum Reserve Percentage for

d. this District Enter percenta2e ---+ 1.00% 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) $ 75,763,310 $

2. Budgeted Unrestricted Reserve (After Impact of Proposed Agreement)

General Fund Budgeted Unrestricted a. Designated for Economic Uncertainties (9789) $ 75,004,168

General Fund Budgeted Unrestricted b. Unassigned/Unappropriated Amount (9790) $ 761,140,420

Special Reserve Fund (Fund 17) Budgeted c. Designated for Economic Uncertainties (9789) $ -

Special Reserve Fund (Fund 17) Budgeted d. Unassirned/Unappropriated Amount (9790) $ -

e. Total Available Reserves $ 836,144,588

£ Reserve for Economic Uncertainties Percentage 11.04%

3. Do unrestricted reserves meet the state minimum reserve amount? 2018-19 2019-20 2020-21

4. If no, how do you plan to restore your reserves?

$

$

$

$

$

2019-20

7,718,970,459

-7,718,970,459

1.00%

77,189,705

76,619,796

338,907,291

-

-..

415,527,087

5.38%

Yes Yes Yes

$

$

$

$

$

$

$

$

$

Page 6

2020-21

7 ,682,487 ,541

-7 ,682,487 ,541

J.00%

76,824,875

77,125,000

(3,022,299)

..

-

74,102,701

0.96%

No No No

The District must adopfbudget balancing reduction to help address the deficits in the out-years as part of the Second Interim report. ·

Printed 1/25/2019 2:28 PM


Revised 07 /03/18

Public Disclosure of Proposed Collective Bargaining Agreement Los Angeles Unified School District

UNITED TEACHERS LOS ANGELES (UTLA)

S. Does the Total Compensation lncrease/(Decrease) on Page 1, Section A, #S agree with the Total lncrease/(Decrease) for all funds as a result of the settlement(s)? Please explain any variance.

Page 7

Total Compensation lncrease/(Decrease) on Page 1. Section A. #5 $ 266,061 ,261

General Fund balance lncrease/(Decrease), Page 4c, Column 2 $ (260,872,580) Adult Education Fund balance lncrease/(Decrease), Page 4d, Column 2 $ (5,188,681) Child Development Fund balance lncrease/(Decrease), Page 4e, Column 2 $ Cafeteria Fund balance lncrease/(Decrease), Page 4f, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4g, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h1, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h2, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h3, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h4, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h5, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h6, Column 2 $ ·Other Fund balance lncrease/(Decrease), Page 4h7, Column 2 $ Other Fund balance lncrease/(Decrease), Page 4h8, Column 2 $ Total all fund balances lncrease/(Decrease) as a result of the settlement(s) $ (266,061,261)

Variance $

Variance Explanation:

6. Will this agreement create or increase deficit financing in the current year 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.

General Fund Combined Current FY Surplus/(Deficlt) 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)?

Deficit Reduction Plan (as necessary):

Surplus/(Deficit) $ 55,327,753 $ (131,944,827) $ (547,728,362) $ (394,978,637)

(Deficit)% 0.7%

Deficit primarily due to:

-1. 7% Increase in expenditures ·

-7. 1 % Increase inexpentjitures

-5.1% Increase in expenditures

The District must adopt budget balancing reduction to help address the deficits in the out-years as part of the Second Interim Report.

7. Were "Other Adjustments" amounts entered in the multiyear projections (pages Sa and Sb) for 1st and 2nd Subsequent FY? "Other Adjustments" could indicate that a budget reduction plan was/is being developed to address the 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 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 08/06/2018 4:32 PM

Amount $ $ $ $

"Other Adjustments" Explanation

Los Angeles County Office of Education Division of Business Advisory Services

Revised 11/05/14


United Teachers Los Angeles (UTLA)

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.

Prior Year

a. LCFF Funding per ADA 11,223,80

b. Amount Change from Prior Year Funding per ADA

c. Percentage Change from Prior Year Funding per ADA

d. Total Compensation Amount Change (from Page 1, Section A, Line 5)

e. Total Compensation Percentage Change (from Page 1, Section A, Line 5)

f. Proposed agreement is within/exceeds change in LCFF Funding (fvs. e)

Printed 1/25/2019 I :54 PM

(fill out columns for which there is an agreement)

2018-19

12,005.90

782.10

6.97%

266,061,260.65

7.51%

Exceeds

2019-20 2020-21

12,467.40 12,749~85

461.50 282.45

3.84% 2.27%

254,815,666.45 318,874,486.82

6.69% 7.85%

Exceeds Exceeds


Revised 07/03/18

Public Disclosure of Proposed Collective Bargaining Agreement LOS ANGELES UNIFIED SCHOOL DISTRICT

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 districts's Governing Board.

In Accordance with the requirements of Government Code Sections 3540.2(a) and 3547.5, the Superintendent and Chief Business Official of the Los Angeles 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 Fiscal year 2018 to FY2022.

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 Categories: Revenues/Other Financing Sources Expenditures/Other Financing Uses Ending Balance(s) lncrease/(Decrease)

Subsequent Years Budget Adjustment Categories: Revenues/Other Financing Sources Expenditures/Other Financing Uses Ending Balance(s) lncrease/(Decrease)

Budget Revisions

$

$ $

$ $ $

Budget Adjustment Increase/( Decrease)

3,430,586 190,753,165

(187,322,579)

4,646,992 493,564,678

(488,917,686)

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.

7~sinessotficiai (Signature)

__ I am unable to certify

__ I am unable to certify

/-)fr-/1 Date

I fu-/zart I Dafo'

Special Note: The Los Angeles County Office of Education may request additional information, as necessary, to review the district's compliance with requirments.

Printed 1 /25/2019 1 :54 PM

Los Angeles County Office of Education Division of Business Advisory Services

Revised 07/11/17



Assumptions and Explanations (enter or attach documentation)

The assumptions upon which this certification is made are as follows:

Page 9a

1. This certification is based on the FY2018-2019 First Interim budget approved by LAUSD Board of Education dated Decemb¢r 11, 2018 of the District's current and nmlti"year pr9jections~

2. The unrestricted impact includes programsth:at, are s11pported by tmrestricted .funds. 3. Theincre~se insalaty is accounted fo(tnet¢~~ry~ fQ(saJEit)'i11¢reases s~t a~fd~jnJlie20J8~19 final buc:fg~t, Aclditional .

items in tlje,. agte~ment are paid fot by the irtcrease'in revertµ~ dut;i'tq tlfo Go\l~mor's Janl1at:Y:Propqsed 1:[email protected] . · CALSTRS t3:te, one. time redirection of centrally adfili1listered palanCes and change in policy regardirigmid year sc]Jool sites budgetto actualallocaticjp,.

· 4. For restricted programs, adjustments are needed to accoituho<late ~dditfonal costs.

Please see attached Budget Assumptions page 4i ·

Concerns regarding affordability of agreement in subsequent years (if any):

In the agreerriehf withcUTLA, ·the District has committed to itforea,sitig UTtA,fompe11sation~ reducing Class sizes .• and providing additional support personnel at schbbl sites to irt(:rease stJiderit achievell1enfandwell~b¢il)g. Wlii!e ftlndsJo pay for sala,ryincreases had previously budgeted, the 8:ddidonal coinniitmen:tfrequfre additional res(),lirces~ ..• ' - .

To address this, tlie District has utilized CO LA increases and STRS red4ctions pro po seq by· GpverhotN ewsorfiri' his . J anuaryState Budget Proposaltd support .d~ss-.size and proviqe additiol1afpetsonneLAfter attrib~tihg all oftlieseJunds. ·

ofthe M1200 filing •.

To J:,ridge the gap tl:i~District has f.edirected atotiil of $7 5 l11iUioq one-time cegtrally adniinister~d dollars to.. . > .·.·. .• ··· .... offset the· co~ts of a,dc;litional personnel ilithe 2019-20 anci 2020-:21 fisc!iLY~C1t; fhe J)i~trict has also coitiniitteci tqr~djrect $25 million arimially~of salary savirigs traditionally di~fributed at iliid~year t6 iMivjdual budgets, to instead, f\indjhe additional personriel.

While these funding commitinents allow the District t() fundJhe agr~¢me11tt1Jrgugh2020:2l, ifis i01perativethatthe District adopt ongoing costreduction measures thatwilLallow it to address the i:>Ver $500 million proje6ted deficitthat teriiains .·. in the 2021 ~22 fiscal year.·· .. · ·

Printed 1/25/2019 4:25 PM


Revised 07/03/18


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 3540.2(a) and 3547.5.

Los Angeles Unified School District District Name

District Superintendent (Signature)

Chefyl ·Simpson Contact Person

· --· ) a· - 11 '·~. !

•-' I

Date

213'."241-396.4 .· Phone

- - - - .· . .

After public disclosu.re of the major provisions contained in this slll11m.ary, the Governing Board atits m~eting on ------~~--------· , took . action . to approve. the proposed agreement with the -----------------------~----·- BargaininglJrut(s).

President (or Clerk), Governing Board (Signature)

Date

Special Note: The Los Angeles County Office of Education may request additional information, as necessary, to review the district's compliance with requirements.

Printed 1/25/2019 1:54 PM


Revised 07 /03/18

TENTATIVE AGREEMENT BETWEEN

LAUSD AND UTLA 2017-2018 & 2018-2019

1. The parties agree to a two-year collective bargaining agreement beginning July 1, 2017 through June 30, 2018, subject to final Board adoption.

2. Effective July 1, 2017, all active UTLA represented employees shall receive a 3% on schedule wage increase applied to all pay scale groups and levels of the base salary tables.

3. Effective July 1, 2018, all active UTLA represented employees shall receive a 3% on schedule wage increase applied to all pay scale groups and levels of the base salary tables.

4. All other terms of the 2014-2017 collective bargaining agreement shall remain unchanged.

5. The parties agree that this Agreement completes and closes out all negotiations for the 2017-18 and 2018-19 school years, except as provided in the parties' collective bargaining agreement.

United Teachers Los Angeles

Austin B utner, Superintendent

Date Date

Documents

AB1200 - boe.lausd.net · 3_._ Statutory Benefits -STRS, PERS, FICA, WC, UI, Medicare, ... Additional items in the agreement are paid for by the increase in revenue due to the Governor's