Budget Preparation and Budget Preparation and DevelopmentDevelopment

Sierra Unified School DistrictDirector of Fiscal Services – Janelle Utheim

AGENDAAGENDA

• Background/Demographics• Budget Preparation & Development• Budget Assumptions• How to Involve the Community &

Stakeholders• Budget Monitoring• Budgeting Tips

BACKGROUNDBACKGROUND

• Janelle Utheim, Director of Fiscal Services for Sierra Unified School District and University High School Business Manager

• BA Business Administration with Concentration in Accounting

• 11 years at Sierra Unified• Hired as Account Clerk, Finance Manager,

Director• ACSA Business Managers Academy, CASBO

CBO Mentor Project

DEMOGRAPHICSDEMOGRAPHICS

• K-12 District, 1876 students• ADA 1816.24 (96% Attendance Rate)• Declining Enrollment for 11 years

BUDGETBUDGET

• $20.5 Million in General Fund (Restricted/Unrestricted)

• 11 Different Funds

STAFFINGSTAFFING

• Total Staff at Sierra Unified: 330

• Staff Involved in Budget Development: 1 (with Superintendent oversight)

BUDGET INSTRUCTIONBUDGET INSTRUCTION

• Centralized

• Sites allocated budget

• Principals / Program Managers

• At their discretion on allocated budget

• General Fund

• Copy machines, nurse, audio-visual, non salary related discretionary funds

• Allocated based on number of students per site

• Based on projected enrollment

BUDGET INSTRUCTIONBUDGET INSTRUCTION

• Categorical Funding

• Allocated based on number of students per site

• Block Grant, Instructional Materials and Arts and Music

• CBO/Janelle decides amount

• Principals need to have a plan and decide where to move it

• District Wide Programs

• Overseen by one person

• i.e.. Native American Program

GUIDANCE

•CBO keeps a close watch on budget

•Bi-weekly reports to Principals

•March - looks at balances and projects to end overspending

•Moves monies from one fund to another

TRAINING

CBO trains new Principals and new Board members

• How a Budget is created

• What each site receives

• Receives bi-weekly budget reports

• Asks Principals to check over bi-weekly report for any changes or discrepancies

• Some Principals very aware of Grant monies, others not

• Janelle receives a lot of calls and questions

CALENDAR AND TIMELINECALENDAR AND TIMELINE

• Budget Adoption Cycle• Given to Board in October • (Handout 1)

• Budget Calendar• Always working on the budget• (Handout 2)

POLICIESPOLICIES

Board Policies & Administrative Regulations

Approved in 1992

(Handout 3)

TECHNOLOGYTECHNOLOGY

• Technology and software used

• Excel spreadsheets

• 3548 accounts

• Changes

• Line by line basis

• “Checkbook”

• Board receives

BUDGET ASSUMPTIONSBUDGET ASSUMPTIONS

• Collect Data – Governor’s January Budget Release– School Services Dart Board– District Information

• Make Presentations– Begin in February – Report to Board and Groups (Handout 4)

– Budget Advisory Committee

BUDGET ENHANCEMENTSBUDGET ENHANCEMENTS

• Director of Special Programs

• Site Allocations

• Program Compliance

BUDGET REDUCTIONSBUDGET REDUCTIONS

• Mid-Year Cuts– Include the “World at

Large” Needs– Public/Site Meetings– Board Decision

• Declining Enrollment– Enrollment

Projections– Staffing Ratio Forms– Staffing Reductions

INVOLVING COMMUNITY INVOLVING COMMUNITY AND STAKEHOLDERSAND STAKEHOLDERS

• School Board• District and Site

Administration• All Other Employees• Unions• Students• Community

members • NO Budget Advisory Committee

LEVEL OF INVOLVEMENTLEVEL OF INVOLVEMENT

•Seek Input from StakeholdersCreate “Wish List” (Handout 5)

•Establish Priorities Superintendent and CFO compile information and make final decision on how dollars are spent. (Reflects accepted centralized budget process)

COMMUNICATION STRATEGIESCOMMUNICATION STRATEGIES

–Review Preliminary Budget with Superintendent

–Present Preliminary Budget to Board

–Meet with Union Reps Individually•Share Information•Be Honest

BUDGET MONITORINGBUDGET MONITORING

•Carryovers•Variances•Ongoing Communication

CARRYOVERS

• Restricted monies are allowed to be carried over

• Unrestricted monies are put into the ending balance for one timeexpenditures.  i.e. computer replacement; mandatory text book adoptions; anyone time expenditures

VARIANCESVARIANCES

• Question: What are the variances (budget vs. actual)

noted in the annual audit?  What caused them?

Janelle’s Answer: “Of course there are none!  The budget

is changed to reflect actuals at theend of the year!”

ONGOING COMMUNCATIONONGOING COMMUNCATION

• Monthly reports to the board

• Interim reports go to the principals/cabinet members

• Budget reports are given to all principals on the 1st an 15th of every month so they can see current activity

• Collective bargaining settlements go to the board when we have something presented (openers) and then when we have agreed to a settlement for theirfinal approval

COMMUNICATION DURING THE PROCESS IS THE KEY

BUDGETING TIPSBUDGETING TIPS

• Know District Goals• Keep Yourself Informed (School Services,

FCMAT, CASBO)• Frequently Revise Budget• Monitor Budget – Interim Reports• Keep Open Communication• Ask for Input – Budget Advisory Committee,

Leadership Team, etc.• Know Focus Group• DON’T

LIE!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!