County Offices of EducationRoles and Responsibilities

February 4, 2015

Wendy Benkert, Ed.D.Associate Superintendent, Business Services

Chris LombardoDirector, Business Services

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Topics Role of the County Superintendent of

Schools Local Control Funding Formula Local Control Accountability Plans Relationships Interaction with the Property Tax

Manager Recent legislation

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Role of the County Superintendent of Schools

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County Superintendents California’s 58 County Superintendents of Schools

support the financial and academic soundness of every district and school in the state.

County Superintendents work collaboratively with school districts to ensure that every student benefits from a quality educational experience, regardless of their circumstances, including students with disabilities, juvenile offenders, students at risk of dropping out or who thrive in alternative classroom settings, or students in high-priority schools.

County Superintendents strive to ensure that every student in every community achieves and is prepared to learn continuously throughout life, to successfully enter the workforce, and to be active citizens.

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K-12 Public Schools 58 County Offices of Education

540 Elementary School Districts 80 High School Districts 338 Unified School Districts 1,018 Charter Schools

*Data as of 2011-12

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Los Angeles

Orange

San Bernardino

Sacramento

Fresno

Contra Costa

San Joaquin

Tulare

Monterey

Placer

Solano

Merced

Imperial

Marin

Madera

-

200

,000

400

,000

600

,000

800

,000

1,0

00,0

00

1,2

00,0

00

1,4

00,0

00

1,6

00,0

00

1,8

00,0

00

1,552,704 503,096 500,487

426,227 411,583

276,175 240,216

222,681 198,460

179,680 173,020

141,978 141,720

106,126 101,099 94,667

74,684 70,932 70,141 67,686 63,825 58,394 56,461

40,295 36,976 34,747 32,793 31,069 30,861

2013-14 Student Enrollment

Counties vary in size.

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Yolo Kings

El Dorado Shasta Sutter Napa

Humboldt Yuba

Mendocino Nevada San Benito Tehama

Lake Tuolumne

Siskiyou Calaveras

Glenn Inyo

Lassen Colusa

Amador Del Norte Plumas Mono

Mariposa Trinity

Modoc Sierra Alpine

- 5,000 10,000 15,000 20,000 25,000 30,000 35,000

29,185 28,628

27,237 26,935

21,390 20,868

18,054 13,892

13,148 12,354

11,206 10,502

9,016 6,236

5,847 5,837

5,544 5,080

4,541 4,518

4,165 4,144

2,163 2,006 1,895

1,577 1,454

377 90

2013-14 Student Enrollment

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OCDE Educational Programs Alternative Education

Juvenile Court Schools County Community Schools Community Home Education Program

Special Education Instruction for students with

moderate/severe disabilities and low incidence disabilities (deaf/hard of hearing)

Students range from infant to 22 years of age

Each county is unique.

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OCDE Services Information Technology

Wide area network access Custom applications: payroll, retirement,

human resources, and time and attendance Enterprise resource planning & application

management Internet service provider for districts

School and Community Services Environmental Education Child Care Services – Alternative Services to promote family self-sufficiency,

school readiness, youth development, and leadership

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Behind-the-Scenes Business FunctionsDeliver services in a collaborative

manner that support the educational programs of districts & OCDE, partner agencies & business community

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Behind-the-Scenes Business Functions

Accounting & budgeting

Revenue calculations - LCFF

Accountability - LCAP review & approval

Fiscal oversight & audit

Application support District organization

Elections Commercial check

review & approval Payroll compliance

and retirement processing

Employer tax reporting

Teacher credential monitoring & fingerprinting

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Behind-the-Scenes Business Functions Liaison to state, federal & county agencies

Conduit to state agencies for districts and schools operated by county office

Meet on a monthly basis with district counterparts Meet on a monthly basis with state leaders in

finance (Department of Finance, California Department of Education, Fiscal Crisis Management Assistance Team (FCMAT)

Share information from local districts with staff & policy makers so they understand impact of policies

Liaison to county agencies on behalf of districts (Treasurer-Tax Collector, Auditor-Controller, Assessor, Registrar of Voters)

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Local Control Funding Formula

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Local Control Funding Formula (LCFF) For 40 years, schools were funded with

a formula called “Revenue Limits” In 2013-14, Governor Jerry Brown

implemented the “Local Control Funding Formula” (LCFF)

LCFF eliminated over 50 state restricted programs (categoricals) and redistributes future funding based on student needs

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LCFF Additional funding goes to school

districts with English Learners, students eligible for free or reduced price meals, and Foster Youths Funds are directed to districts based on

unduplicated pupil counts One of the primary goals of the LCFF is

to close the achievement gap The LCFF formula promotes equity,

transparency, and performance

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LCFF

$Per Student Base Amount

Grade Level

Demographics(Low income, English Learner, and/or Foster

Youth)

ADJUSTMENTS

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MercedMaderaTulare

ImperialMonterey

FresnoColusaGlenn

San BernardinoLake

MendocinoKern

Los AngelesYuba

TehamaStanislaus

KingsModoc

San JoaquinDel Norte

Santa BarbaraSan Francisco

SutterRiverside

TrinityButte

Statewide AverageSacramento

AlpineMono

SiskiyouShasta

Santa CruzSan Benito

YoloMariposa

HumboldtInyo

San DiegoVenturaPlumasSolanoOrange

TuolumneSonoma

NapaCalaveras

SierraAlameda

San Luis ObispoLassen

Santa ClaraContra Costa

AmadorSan Mateo

NevadaEl Dorado

PlacerMarin

0% 10% 20% 30% 40% 50% 60% 70% 80% 90%

81%79%79%79%

76%75%

75%73%73%73%73%

73%72%72%

71%71%70%70%70%

68%67%67%67%67%

65%63%63.28%

62%62%

61%61%

60%59%

59%58%

57%57%56%

55%55%

54%54%54%

53%51%

50%50%49%49%

48%47%

45%44%

44%43%

42%32%

32%29%

2013-14 Unduplicated Pupil Percentage

The Statewide average Unduplicated Pupil Percentage is 63.28%.

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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 270%

10%

20%

30%

40%

50%

60%

70%

80%

90%

100%

10% 15% 2

0%

23% 2

8%

30%

31%

33%

33% 3

9% 44%

45%

45%

46%

48%

50%

52%

68% 7

5%

76%

79%

79%

80%

80%

88%

91% 94%

2013-14 Student Demographics

Orange County districts are not created equally

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Local Control Accountability Plans

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Local Control Accountability Plans (LCAP) LCFF institutes a change in accountability

in the form of a 3 year LCAP The LCAP is a plan that drives a school

district budget development The LCAP focuses on services and

outcomes for all students, with special emphasis on English learners, low income, and foster youth students.

County Superintendents are responsible for the approval of district LCAPs

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LCAP Guiding Principles

Subsidiarity

• Decision making most effective at local level

• Flexibility for LEAs to use LCFF funding to improve student outcomes

Transparency

• Engagement with stakeholders

• Describe how funds will be used to increase or improve services to neediest students

Student-Focused

• Based on assessment of local needs

• Goals and actions focused on closing the achievement gap

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LCAP Accountability District Level:

Local stakeholders, elected board of education trustees, and administration

County Level: County superintendent of schools

(approval and technical assistance) State Level:

California Collaborative for Educational Excellence (CCEE) (technical assistance)

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Relationships

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Relationships Meet and greet Timely follow through on all requests Provide accurate, contextualized, and

meaningful data and support Clear explanations of services offered

and how these services may be obtained

Sharing best practices

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Interaction with the Property Tax Manager

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Interaction with the Property Tax Manager Property Tax Reports (J-29)

P-1 (11/15), P-2 (4/15), and Annual (8/15) Property Tax Apportionments Education Revenue Augmentation Fund

(ERAF) Redevelopment Property Tax Trust Fund

(RPTTF) Distributions Bond Interest and Redemption Funds (J-

226) Assessed Valuations Consultation with individual districts

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Every School District is Unique

1 3 5 7 9 11 13 15 17 19 21 23 25 270%

50%

100%

150%

200%

250%

25%

26%

27%

27%

28% 37%

39%

40%

41%

47%

47%

53%

55%

57%

59%

60%

65%

65%

71%

72%

76%

77%

81% 92% 100%

162%

249%

Local Property Taxes as a % of LCFF En-titlement

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Quick Facts about School District Property Taxes The most reliable revenue source for schools Provide a large source of school district cash flow Secured taxes are the lion’s share of taxes (In

Orange County, secured accounts for 86% of Total Taxes)

Property taxes account for 46% of Orange County K-12 general fund revenues

Schools account for property taxes on a cash basis

Triple flip is projected to end after 2014-15

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Recent Legislation

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Recent Legislation ABx1 26 – Redevelopment Dissolution

Local taxes for schools now distributed by county auditors

Schools now receive three types of apportionments:1. Pass-throughs2. Residuals3. One-time distributions

AB 182 – School Bonds

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Future for K-12 Education LCFF is not anticipated to be fully

implemented until 2020-21 In 2015-16, schools are to receive additional

funds for LCFF, reversal of deferrals, and partial payment for prior year mandate claims

Increased employer rates for CalSTRS and CalPERS

LCAP implementation continues Redevelopment dissolution continues

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Thank you Questions?