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BUDGET WORKSHOP
BOARD OF
EDUCATION
PRESENTATION
FEBRUARY 22, 2018
TODAY’S GOALS• UNDERSTAND SCHOOL DISTRICT BUDGET DEVELOPMENT CALENDAR,
COMPONENTS AND PROCESS
• DISCOVER HOW WE PUT ALL OF THIS TOGETHER TO PRODUCE A MEANINGFUL BUDGET
• DISCUSS PREPARATION OF THE 2018-19 BUDGET
2
BUDGET DEVELOPMENTTHE BUDGET HAS MANY MOVING PARTS
• REQUIRES AN UNDERSTANDING OF:• BUDGETING
• FINANCIAL AND TREND ANALYSIS
• EDUCATIONAL PROGRAMS
• SPREADSHEET SKILLS DON’T HURT EITHER
• REQUIRES COMMUNICATION WITH:• THE BOARD OF EDUCATION
• SUPERINTENDENT AND CABINET
• PRINCIPALS AND ADMINISTRATORS
• PARENTS AND COMMUNITY MEMBERS 3
2018-19 BUDGET DEVELOPMENT CALENDAR• FIRST INTERIM REPORT - DECEMBER 12
• GOVERNOR’S BUDGET PROPOSAL – JANUARY 10
• INITIAL ENROLLMENT PROJECTIONS – MARCH 15
• DISTRICT SETS ANNUAL BUDGET GOALS – MARCH
• BUDGET DEVELOPMENT GUIDES AND INITIAL PLANNING DOCUMENTS – APRIL
• SECOND INTERIM REPORT – MARCH 13
• MEET WITH SITES AND DEPARTMENTS ON BUDGET – APRIL
• HOLD STUDY SESSIONS AND PUBLIC INPUT HEARINGS FOR LOCAL CONTROL ACCOUNTABILITY PLAN (LCAP) – SPRING
• DEVELOP TENTATIVE BUDGET – MAY
• GOVERNOR’S MAY REVISE BUDGET – MID MAY
• FIRST READING OF LCAP AND PROPOSED BUDGET – JUNE 5
• BOARD APPROVAL OF LCAP AND FINAL BUDGET – JUNE 19
• DISTRICT SUBMITS ADOPTED BUDGET TO COUNTY - JUNE 30
• UNAUDITED ACTUALS – SEPT 15
4
2017-18 Budget
5
2017-18 REVENUE ALL FUNDS(IN MILLIONS)
Total 2017-18 Revenue for All Funds equals $64.22 mil
General Fund Unrestricted, $43.35 ,
68%
General Fund Restricted, $16.14 , 25%
ASPIRE/Enrichment, $1.59 , 3%
Cafeteria Spcl Revenue Fund, $1.05 , 2%
Special Reserves/Capital Proj, $0.91 , 1%
Self-Insurance Fund, $0.71 , 1%
Capital Facilities, $0.26 , 0%
Building Fund, $0.19 , 0%
Sp Res Oth Than Cap Outlay Prj, $0.02 , 0%
6
2017-18 BUDGET ALL FUNDS(IN MILLIONS)
Total 2017-18 Budget for All Funds equals $76.72 mil
GenFund Rest, $16.97 , 22%
GenFund Unr, $45.47 , 59%
Building Fund, $7.20 , 9%
Special Resv/Capital Proj, $2.80 , 4%
ASPIRE/Enrichment, $1.58 , 2%
Cafeteria Fund, $1.05 , 1%
Self-Insurance Fund, $0.70 , 1%
Spec Reserve OPEB, $0.38 , 1%
Deferred Maint, $0.31 , 1% Capital Facilities,
$0.26 , 0%
7
2017-18 REVENUES GENERAL FUND(IN MILLIONS)
Total 2017-18 Revenues for General Fund equals $59.48 mil
LCFF/Property Taxes, $48.27 , 81%
Other State Revenues, $4.43 , 8%
Federal Revenues, $1.97 , 3% Other Local Revenues,
$4.81 , 8%
8
2017-18 REVENUES GENERAL FUND WITHOUT CONTRIBUTIONS (IN MILLIONS)
Total 2017-18 Revenues for General Fund equals $59.48 mil
General Fund Restricted, $7.42 , 12%
General Fund Unrestricted, $52.06 , 88%
9
GF Unrestricted Contributes $8.71 mil to GF Restricted Programs
-SPED $7.22 mil-RRMA $1.49 mil
2017-18 REVENUES GENERAL FUND ADJUSTED FOR CONTRIBUTIONS (IN MILLIONS)
Total 2017-18 Revenues for General Fund equals $59.48 mil
General Fund Restricted, $16.14 ,
27%
General Fund Unrestricted, $43.35 ,
73%
10
2017-18 REVENUES GENERAL FUND SOURCES (IN MILLIONS)
Total 2017-18 Budget for General Fund equals $59.46 mil
LCFF/Property Taxes 48.04$ 92.3% Title I 0.57$ 1.1%Lottery 0.72$ 1.4% Title II 0.17$ 0.3%Mandate Block Grant 0.16$ 0.3% Title III 0.05$ 0.1%One Time Discretionary 0.76$ 1.5% ASES Grant 0.25$ 0.5%Donations 1.60$ 3.1% Special Education 3.33$ 6.4%Rentals/Leases 0.16$ 0.3% Mental Health 0.34$ 0.7%Interest Earned 0.12$ 0.2% Lottery 0.23$ 0.4%IPAD Insurance balance 0.14$ 0.3% Other 0.10$ 0.2%Closure of Fund 20 0.38$ 0.7% Prior Year Deferred Revenues 0.12$ 0.2%
STRS In-Kind 2.23$ 4.3%Total 52.06$ Total 7.40$
Unrestricted Restricted
11
HISTORICAL PROPERTY TAX / LCFF COLLECTIONS
1% increase of Property Tax increase is approximately $432,000 for 2017-18
2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22Total Property 33,487,072$ 34,603,616$ 35,846,835$ 38,353,806$ 40,979,030$ 43,197,571$ 45,067,851$ 46,506,311$ 47,668,969$ 48,622,348$ 49,594,795$ Amount of Increase 829,601$ 1,116,544$ 1,243,219$ 2,506,971$ 2,625,223$ 2,218,541$ 1,870,280$ 1,354,553$ 1,162,658$ 953,379$ 972,447$ Percent Increase 2.54% 3.33% 3.59% 6.99% 6.84% 5.41% 4.33% 3.00% 2.50% 2.00% 2.00%
Secured (8041) 32,040,782$ 33,128,762$ 34,363,614$ 36,809,636$ 39,387,456$ 41,513,955$ 43,311,341$ 44,693,738$ 45,811,081$ 46,727,303$ 47,661,849$ Unsecured (8042) 1,118,470$ 1,151,788$ 1,203,078$ 1,256,994$ 1,281,899$ 1,351,299$ 1,409,805$ 1,454,802$ 1,491,173$ 1,520,996$ 1,551,416$ Misc/Prior Year Tax Adj 4,162$ (108)$ (37,557)$ (30,457)$ (5,576)$ -$ -$ -$ -$ -$ HOE (8021) 323,658$ 323,174$ 317,701$ 317,633$ 315,250$ 332,317$ 346,705$ 357,771$ 366,715$ 374,050$ 381,531$ Total 33,487,072$ 34,603,616$ 35,846,836$ 38,353,806$ 40,979,030$ 43,197,571$ 45,067,851$ 46,506,311$ 47,668,969$ 48,622,348$ 49,594,795$
District of Choice 170,720$ 138,972$ 151,112$ 166,500$ 186,352$ 322,188$ 107,698$ 107,698$ 107,698$ 107,698$ 107,698$ Rev Limit State Aid PY -$ -$ -$ (10)$ 9$ 75,856$ -$ -$ -$ -$ -$ EPA -$ 1,060,556$ 1,051,090$ 1,051,600$ 1,051,850$ 1,026,366$ 1,020,002$ 1,019,416$ 1,019,416$ 1,019,416$ 1,019,416$ 2012/13 Categorical Funds -$ -$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$
Grand Total LCFF Sources 33,657,792$ 35,803,144$ 38,889,812$ 41,412,670$ 44,058,015$ 46,462,755$ 48,036,325$ 49,474,199$ 50,636,857$ 51,590,236$ 52,562,683$
Actual Property Taxes Collected Projected Property Taxes Collections
12
AVERAGE FUNDING PER ADA FOR SURROUNDING DISTRICTS (2015-16)
Source: California Dept. of Education-School Fiscal Services Division - 2015-16 Current Expense per Average Daily Attendance
District Funds Received ADA Avg Funding per ADA
Rancho Santa Fe Elementary 11,107,954$ 646.5 17,182$ Solana Beach Elementary 43,101,665$ 3,041.1 14,173$ Cardiff Elementary 8,537,770$ 642.6 13,286$ Del Mar Union Elementary 50,750,238$ 4,223.7 12,016$ Fallbrook Union Elementary 56,556,822$ 4,839.1 11,687$ South Bay Union 61,900,535$ 5,366.8 11,534$ Lemon Grove Elementary 40,157,782$ 3,651.8 10,997$ National Elementary 58,544,319$ 5,340.3 10,963$ San Ysidro Elementary 51,387,227$ 4,903.2 10,480$ Escondido Union Elementary 168,347,897$ 16,077.7 10,471$ Encinitas Union Elementary 53,445,363$ 5,126.8 10,425$ Lakeside Union Elementary 49,300,869$ 4,885.5 10,091$ Alpine Union Elementary 15,498,243$ 1,608.9 9,633$ San Pasqual Union Elementary 4,941,822$ 541.2 9,131$
13
2017-18 BUDGETED EXPENDITURES GENERAL FUND BY CATEGORY (IN MILLIONS)
Total 2017-18 Budget for General Fund equals $62.43 mil
Certificated Salaries, $27.42 , 44%
Classified Salaries, $8.33 , 13%
Employee Benefits, $14.92 , 24%
Materials and Supplies, $4.00 , 6%
Contracts and Other Services,
$6.59 , 11%
Capital Outlay, $0.08 , 0%
Other Incoming/Outgoing,
$1.09 , 2%
14
2017-18 BUDGET GENERAL FUND UNRESTRICTED BY CATEGORY (IN MILLIONS)
Total 2017-18 Budget for General Fund Unrestricted equals $45.47 milPosition Control is 82% of GF Unrestricted Budget (including benefits)
Certificated Salaries, $23.02 , 50%Classified Salaries,
$4.84 , 11%
Employee Benefits, $9.57 , 21%
Materials and Supplies, $3.15 , 7%
Contracts and Other Services, $4.03 , 9%
Capital Outlay, $0.05 , 0% Other Incoming/Outgoing,
$0.80 , 2%
15
2017-18 GENERAL FUND UNRESTRICTED POSITION CONTROL SALARIES BY GROUP (IN MILLIONS)
Total 2017-18 Position Control Salaries and Benefits for GF Unrestricted equals $37.43 mil
Cert NonMgmt, $20.82 , 56%
Class NonMgmt, $3.98 , 10%
Other Benefits, $5.57 , 15%
STRS, $3.33 , 9%
Certificated Mgmt, $2.20 , 6%
PERS, $0.67 , 2% Class Mgmt, $0.87 , 2%
16
2017-18 GENERAL FUND UNRESTRICTED POSITION CONTROL SALARIES BY GROUP (IN MILLIONS)
Total 2017-18 Position Control Salaries for GF Unrestricted equals $27.86 mil
Certificated Mgmt, $2.20 , 8%
Certificated Pupil Support, $0.83 , 3%
Classified Clerical Support, $1.70 , 6%
Classified Instruct Support, $0.01 , 0%
Classified Mgmt, $0.87 , 3%
Classified Operational Support, $1.87 , 7%
Classroom Teachers, $19.98 , 72%
Other Classified Support, $0.39 , 1%
17
HISTORICAL EMPLOYEE SALARY INCREASES
Employee Compensation Increase by year:
2016-17 was 4.5% salary increase (4.0% salary and 0.5% increase to Benefits)
2015-16 was 2.0% salary increase
2014-15 was 4.0% salary increase
2013-14 was 2.5% salary increase
2012-13 was 0% salary increase
2011-12 was 0% salary increase
2010-11 was 0% salary increase
2009-10 was 0% salary increase
2008-09 was 1.16% salary increase
2007-08 was 3.29% salary increase
These increases do not include step and column annual movement on the salary schedule
A total of 13.0% of compensation increases over the last four years
During the recessions years, there were four years without a compensation increase
18
EMPLOYEE COST-SALARIES PLUS BENEFITS
Column II Step 3 Salary 52,662$ Range 9.5 Step 3 Salary 39,153$
14.43% STRS 7,599$ 15.53% PERS 8,179$ 1.45% MED 764$ 6.20% SOC SEC 2,427$ 0.05% SUI 26$ 1.45% MED 764$ 1.68% WC 885$ 0.05% SUI 26$ 1.30% OPEB 685$ 1.68% WC 885$
1.30% OPEB 685$ Salary + LRC's 9,958$ Salary + LRC's 12,966$
Café Cash 11,160$ Café Cash 11,160$ 1.45% MED 162$ 6.20% SOC SEC 692$ 0.05% SUI 6$ 1.45% MED 162$ 1.68% WC 187$ 0.05% SUI 6$ 1.30% OPEB 145$ 1.68% WC 187$
1.30% OPEB 145$ Café Cash + LRC's 11,660$ Café Cash + LRC's 12,352$
Total District Cost New Hire 74,280$ Total District Cost New Hire 64,470$
Total Benefits and Taxes 41% Total Benefits and Taxes 65%
Certificated New Hire Classroom Teacher Classified New Hire Custodian
19
PERS AND STRS HISTORICAL INCREASE2013/14 Actuals
2014/15 Actuals
2015/16 Actuals
2016/17 Actuals
2017/18 Budget
2018/19 Projection
2019/20 Projection
2020/21 Projection
Certificated Salaries 23,685,568$ 24,367,823$ 25,211,617$ 27,296,694$ 27,297,265$ 27,473,994$ 27,728,844$ 27,986,058$ Classified Salaries 6,720,466$ 7,416,312$ 8,224,605$ 8,803,768$ 8,258,472$ 8,328,730$ 8,465,439$ 8,604,392$
Original STRS Rate 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% 8.25%Original PERS Rate 11.45% 11.45% 11.45% 11.45% 11.45% 11.45% 11.45% 11.45%
Current STRS Rate 8.25% 8.90% 10.73% 12.58% 14.43% 16.28% 18.13% 19.10%Current PERS Rate 11.45% 11.78% 11.87% 13.89% 15.53% 17.70% 20.00% 22.70%
Original STRS Amount 1,954,059$ 2,010,345$ 2,079,958$ 2,251,977$ 2,252,024$ 2,266,605$ 2,287,630$ 2,308,850$ Original PERS Amount 769,467$ 849,138$ 941,684$ 1,007,996$ 945,562$ 953,606$ 969,259$ 985,168$
Current STRS Amount 1,954,059$ 2,168,736$ 2,705,207$ 3,433,924$ 3,938,995$ 4,472,766$ 5,027,239$ 5,345,337$ Current PERS Amount 769,467$ 873,612$ 976,261$ 1,222,667$ 1,282,623$ 1,474,185$ 1,693,088$ 1,953,197$
Difference-STRS -$ 158,391$ 625,248$ 1,181,947$ 1,686,971$ 2,206,162$ 2,739,610$ 3,036,487$ Difference-PERS -$ 24,474$ 34,576$ 214,671$ 337,061$ 520,579$ 723,829$ 968,029$ Total Pension Increase -$ 182,865$ 659,824$ 1,396,618$ 2,024,032$ 2,726,741$ 3,463,439$ 4,004,516$
20
PERS & STRS COSTS WILL ALMOST TRIPLE BY 2020-21
21
$1.95 $2.17 $2.71
$3.43 $3.94 $4.47
$5.03 $5.35 $0.77
$0.87 $0.98
$1.22 $1.28
$1.47
$1.69 $1.95
$-
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
$7.00
$8.00
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-2021
$4.58 Mil Increase in Pension Contributions
STRS PERS
2017-18 GENERAL FUNDMATERIALS AND SUPPLIES BUDGET (IN MILLIONS)
Total 2017-18 Materials and Supplies Expense budget for General Fund equals $4.00 mil
SchoolsDistrict Office Total Schools
District Office Total
Textbooks -$ 0.94$ 0.94$ Textbooks -$ 0.14$ 0.14$ Reference Materials 0.01$ -$ 0.01$ Reference Materials -$ -$ -$ Materials and Supplies 1.03$ 1.00$ 2.03$ Materials and Supplies 0.08$ 0.62$ 0.70$ Non-Cap Equipment 0.00$ 0.16$ 0.16$ Non-Cap Equipment -$ 0.01$ 0.01$
Total 1.05$ 2.11$ 3.15$ Total 0.08$ 0.77$ 0.85$
RestrictedUnrestricted
22
2017-18 GENERAL FUNDSERVICES AND OTHER OPERATING EXPENSES
(IN MILLIONS)
Total 2017-18 Services and Other Op Ex Expense budget for GF equals $6.58 mil
SchoolsDistrict Office Total Schools
District Office Total
County SubAgreements -$ 0.80$ 0.80$ County SubAgreements -$ -$ -$
Travel and Conference 0.02$ 0.07$ 0.09$ Travel and Conference 0.01$ 0.07$ 0.08$
Dues and Memberships -$ 0.03$ 0.03$ Dues and Memberships -$ 0.00$ 0.00$
Insurance (Prop&Liab) -$ 0.25$ 0.25$ Insurance (Prop&Liab) -$ -$ -$
Utilities -$ 0.91$ 0.91$ Utilities -$ -$ -$
Maintenance Agreements 0.00$ 0.14$ 0.15$ Maintenance Agreements -$ 0.43$ 0.43$
Direct Costs 0.01$ (0.01)$ -$ Direct Costs -$ -$ -$
Contracts & Agreements 0.40$ 1.30$ 1.70$ Contracts & Agreements 0.02$ 2.02$ 2.04$
Telecommunications -$ 0.10$ 0.10$ Telecommunications -$ 0.00$ 0.00$
Total 0.43$ 3.59$ 4.02$ Total 0.03$ 2.53$ 2.56$
Unrestricted Restricted
23
2017-18 GENERAL FUNDSPECIAL EDUCATION CONTRIBUTION
24
GenFund Unrestricted
Year Transportation2012-13 $ 562,807 2013-14 $ 511,859 2014-15 $ 647,100 2015-16 $ 709,385 2016-17 $ 752,070 2017/18 Projection $ 800,000
*Data includes Preschool classes*Student enrollment for 2018-19 and 2019-20 is based on 2017-18 CASEMIS data
YearTotal SPED Costs
Additional Contrib
# students
Cost per Student
Ad Cont/ Student
Contrib %
Total GF Expenditures
% of Total Exp
% of Total
Students2012-13 $ 7,394,365 $ 3,061,948 626 $ 11,812 $ 4,891 41% $ 45,859,695 16% 11%2013-14 $ 7,965,178 $ 4,006,187 660 $ 12,068 $ 6,070 50% $ 48,676,337 16% 12%2014-15 $ 8,550,078 $ 4,814,859 656 $ 13,034 $ 7,340 56% $ 51,299,300 17% 12%2015-16 $ 8,929,788 $ 5,014,640 683 $ 13,074 $ 7,342 56% $ 54,877,370 16% 13%2016-17 $ 10,128,480 $ 6,288,411 712 $ 14,225 $ 8,832 62% $ 61,408,146 16% 13%*2017/18 Projection $ 11,061,397 $ 7,221,328 791 $ 13,984 $ 9,129 65% $ 62,089,798 18% 15%*2018/19 Projection $ 11,819,974 $ 7,979,905 791 $ 14,943 $ 10,088 68% $ 61,733,970 19% 15%*2019/20 Projection $ 12,587,264 $ 8,747,195 791 $ 15,913 $ 11,058 69% $ 62,847,209 20% 15%
MULTI-YEAR PROJECTIONS• ENDING FUND BALANCE OF ONE YEAR BECOMES THE BEGINNING FUND
BALANCE IN THE NEXT YEAR
• USE CURRENT BUDGET AS BASIS FOR “THE OUT-YEARS”
• INCLUDE KNOWN VARIABLES AND CHANGES
• BEST ESTIMATE TO ANTICIPATE THE EFFECTS OF TODAY’S DECISIONS ON THE DISTRICT’S LONG-RANGE FINANCIAL POSITION
• WATCH OUT FOR STRUCTURAL DEFICITS
25
HISTORICAL RESERVE BALANCESFUND 01, FUND 17 AND FUND 20
*Fund 20 closed in 2017-18 and funds transferred to General Fund*2016-17 balance decreased due to deficit spending of $125K ($58k is from ongoing expenses)
26
Ending Balances as of Unaudited Actuals2018-19
Projected2017-18 Budget 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12
G/F Unrestricted 10,989,933$ 13,374,962$ 15,501,202$ 15,626,328$ 10,979,347$ 9,746,215$ 8,271,547$ 7,286,397$ Fund 17 4,546,222$ 4,523,604$ 4,499,604$ 4,455,236$ 4,431,319$ 5,238,023$ 5,016,429$ 4,729,219$ Fund 20 -$ 380,878$ 377,005$ 374,843$ 373,335$ 372,050$ 370,706$
Total Reserves 15,536,155$ 17,898,566$ 20,381,684$ 20,458,569$ 15,785,508$ 15,357,573$ 13,660,027$ 12,386,322$
Reserves % Inc Fund 17/20 25% 29% 34% 37% 31% 32% 30% 27%
CHANGES AND CONSIDERATIONS TO THE 2018-19 BUDGET
Our Reserves are our Savings Account
General Fund Unrestricted Surplus Dollars
Fund 17
These funds are our safety net and source of one-time funds if needed
Goal – Total Reserves should be about 20-25% or approximately $12.4-$15.5 mil
Should be spent on one-time expenditures since funds are one time in nature
Board policy requires a minimum of 10% or $6.20 mil for 2017-18
27
CHANGES AND CONSIDERATIONS TO THE 2018-19 BUDGET
Our Checking Account is our year over year ongoing income vs. ongoing expenditures
Ongoing expenditures should not exceed our ongoing revenues
Ideally – Budget decisions are based upon prior year unaudited actuals
Often we use prior year actuals and current year projections to make decisions about ongoing expenditures
Future year issues (STRS/PERS rate increases for example) also must be considered when looking at ongoing expenditures in the budget
28
REVIEWING THE CHECKING ACCOUNT(YEAR OVER YEAR INCOME VS. SPENDING)
• 2016-17 END OF YEAR UNAUDITED ACTUALS STARTING POINT FOR THE 2017-19 BUDGET
• ENDING FUND DOLLARS CHANGE -$(125,126) MIL DECREASE
• WE NEED TO LOOK AT CURRENT YEAR NEW DOLLARS IF LOOKING TO ADD ADDITIONAL EXPENDITURES IN THE FUTURE
29
BALANCING THE CHECKING ACCOUNT
• DOLLARS AVAILABLE FROM 2017-18 BUDGET
• PROJECTED PROPERTY GROWTH = $1,870,280
• ONGOING EXPENDITURES FOR 2017-18 PROJECTIONS
• STRS/PERS INCREASE - ($627,414)
• STEP AND COLUMN (CERT/CLASS) - ($614,049)
• 2016-17 RETIREE SAVINGS WITH LRC’S + $432,000*
• SPED/RMA CONTRIBUTION GROWTH - ($1,075,078)
• NEW POSITIONS (OPE 1 FTE, HEALTH TECH, ETC.) - ($263,635)
• OTHER ADDITIONS (BCK,ETC) - ($133,669)
• ONGOING DOLLARS REMAINING /(DEFICIT SPENDING) = ($411,565)
30-Dollars above do not reflect one-time dollars received from the State of $755K plus $156K Mandate Block Grant
*dollars are estimated
ADDRESSING THE 2018-19 PROJECTION
• PROJECTED INCREASE OF PROPERTY TAXES GROWTH OF $1.34 MIL
• WE START THE YEAR WITH A POTENTIAL ONGOING DEFICIT OF ($0.41 MIL) DEPENDING ON FINAL EXPENDITURES IN 2017-18 MIL AND ASSUMING ALL CURRENT PROGRAMS CONTINUE NEXT YEAR
• START BUDGET PLANNING PROCESS WITH INCORPORATING NEW INCREASES:• FIXED COSTS
• STRS/PERS PROJECTED RATE INCREASE $0.70 MIL
• STEP AND COLUMN INCREASE OF $ ? MIL PARTIALLY OFFSET BY RETIREMENTS OF $ ? MIL
• STAFFING CHANGES BASED ON ENROLLMENT AND PROGRAM NEEDS (E.G. DLI, SPEC ED, ETC.)• CONTRIBUTIONS MAY REQUIRE ADDTL $1.00 MIL
• BOARD DETERMINATIONS• STAFF TOTAL COMPENSATION
• ELA/ELD/MATH CURRICULUM MATERIALS AND PROFESSIONAL DEVELOPMENT NEEDS
• FACILITY MAINTENANCE
• CHILD NUTRITION SERVICES
• OTHER EXPENSES ? 31
FISCAL MONITORING• POSITION CONTROL
• OVERTIME
• SUBSTITUTES
• ENCUMBRANCE REPORTING
• INSURANCE, UTILITIES AND OTHER LARGE CONTRACTUAL ITEMS
• PERCENTAGE RECEIVED / EXPENDED
• ENROLLMENT / ADA
• ECONOMY (TAXES, INTEREST, ETC.)
32
NEXT STEPS• MONITOR 2017-18 EXPENDITURES AND REVENUES
• REVIEW AREAS FOR PROGRAM SAVINGS
• EVALUATE BOARD DETERMINATIONS
33
QUESTIONS?
34