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Impact of Governor’s Proposal on MDUSD Budget
Presented byGary McHenry, Superintendent
March 2008
Mid-Year Actions Under Proposition 58
The Governor has declared a “fiscal emergency” under Proposition 58, triggering the following:
The Legislature is now called into Special Session to deal with the Budget crisis
The Governor must submit a plan to address the Budget imbalance
The Legislature must adopt a plan to address the problem by March 15 (that is, within 45 days of the declaration) otherwise it may not act on any other legislation and it may not adjourn
The plan must be adopted by a two-thirds vote of the Legislature, allowing the savings to take effect immediately
Source: SSC, January 2008
State Budget Summary Compared with full funding for COLA and growth for
programs in 2008-09, the Governor’s proposal cuts K-12 education by $4.4 billion These cuts average about $740 per ADA from 2008-09 full
funding levels
Saying it another way . . .
Governor’s proposal is for 2008-09 funding to be about $1.8 billion less than current year, equal to average cuts of:
$129 per ADA from Revenue Limits
$30 per ADA from Special Education
$146 per ADA from Categoricals
Total loss of about $305 per ADA from current year levels!
Source: SSC, January 2008
2008-09 K-12 Revenue Limits
Caution: Impact of deficit depends on district-specific revenue limit
2007-08 Funded
Revenue Limit*
4.94% Inflation Increase
6.99%Deficit
2.4% Cut for Average District
2008-09 Funded
Revenue Limit
2008-09 Computed Base Revenue
Limit
2008-09 Base Revenue Limit
After Deficit
2007-08 Base Revenue Limit
*Assumes mid-year cuts are absorbed by other means
Source: SSC, January 2008
Unrestricted Revenue Limit with Fully Funded COLAs
Revenue Limit with Fully Funded COLAs
Current Operating2007-08 Revenue Limit
2008-09 Revenue Limit with 4.94% COLA
2009-10 Revenue Limit with 3.0% COLA
$195,636,102 $204,384,238 $210,129,601
Revenue Limit with Governor’s Proposal
2008-09 Revenue Limit with Net Funding of -2.5%
2009-10 Revenue Limit with 3% COLA
$190,097,779 $195,441,542
($14,286,458) ($14,688,059)
Total $ Loss for2008-09 and 2009-10 ($28,974,517)
Source: MDUSD Fiscal Services, March 2008
Updated MDUSD Revenue Projections(Numbers in Millions)
2007-08 2008-09 2009-10
January 8 292.1 301.7 307.6
Governor’s Budget 291.1 284.4 291.2
Loss 1.0 17.3 16.4
MDUSD Budget:Money is in job positions
Unit Total # FTE
Funding Source
Cost of 1%Gen.Purpose
SpecialEd.
Cate-gorical
Restricted Main/Trans
CSEA 457.33 31.75 235.33 190.24 $284,750
Local One, CST 272.35 221.66 11.88 31.26 7.55 $134,321
Local One, M&O 333.26 188.73 2.62 8.79 133.11 $186,092
MDEA 1898.68 1479.01 314.20 105.47 $1,311,912
MDSPA 32.40 23.10 9.30 $28,785
Managers 197.46 145.57 17.24 25.13 7.51 $219,106
Confidential 15.00 14.00 1.00 $10,210
Supervisory 17.00 17.00 $24,013
Total 3223.48 2120.82 591.57 360.89 148.17 $2,199,189
MDUSD Updated Unappropriated BalanceIncludes Board Reductions through February 25, 2008(No salary increases)
2007-2008 $ 8,494,916 2008-2009 $ 2,691,116 2009-2010 ($ 3,530,112)
Employee Units CSEA = California School Employees Association
Classroom Assistants, Campus Supervisors, Licensed Vocational Nurses
DMA = Diablo Managers AssociationPrincipals, vice principals, student services coordinators, curriculum and program specialists, directors, classified managers, Confidential staff
Local One, CST = Clerical, Secretarial, Technical School secretaries, registrars, attendance clerks, personnel assistants, accountants, computer operators
Local One, M&O = Maintenance and OperationsCraftsmen, painters, carpenters, mechanics, custodians, landscapers, bus drivers
MDEA = Mt. Diablo Education AssociationTeachers, librarians, nurses, speech pathologists
MDSPA = Mt. Diablo School Psychologists AssociationSchool psychologists
SupervisoryCustodial and Food Service supervisors
How do we begin?
√ Start with criteria
Criteria for Budget ReductionsI recommend the following priority order:
1. Insure campuses are safe for students and staff2. Honor collective bargaining contracts and comply with local, state and
federal mandates3. Maintain programs for students
Analyze program effectiveness Eliminate programs that are ineffective Maintain programs that are effective
4. Protect as many positions as possible5. Honor our commitments and our promises to the public
e.g. Measure A and Measure C, Kindergarten Class Size Reduction6. Affect expenditure reductions across all programs
Health and Safety – supervision of students Cleanliness
7. Shift expenditures to grants and other funding source where possible
Steps: Balancing the Budget
Determine the amount to be reduced
Apply the methodology
Comply with budget reduction criteria
Methodology
Amount to be reducedCost of 1% for all units
Cost of 1% x Reduction Factor = Amount to be reduced/unit
Cost per Unit Average cost per position
= Reduction Factor
= # of Positions to be Reduced
MethodologyExample: Impact of $14 Million on MDEA unit
Amount to be reducedCost of 1% for all units
Cost of 1% for unit x Reduction Factor = Amount to be reduced/unit
Cost per Unit Average cost per position
= Reduction Factor
= # of Positions to be Reduced
$14,000,000$ 2,199,189 = 6.4
$1,311,912 x 6.4 = $8,396,236
$8,396,236$55,290 = 152 positions
Amount to be reduced: $14 millionUNIT COST OF 1%
REDUCTION FACTOR
AMOUNT
CSEA $ 284,750 6.4 $1,822,400
LOCAL ONE, CST 134,321 6.4 859,654
LOCAL ONE, M&O 186,092 6.4 1,190,988
MDEA 1,311,912 6.4 8,396,236
MDSPA 28,785 6.4 184,224
DMA, CONFIDENTIAL, SUPERVISORY 253,329 6.4 1,621,305
TOTAL $2,199,189 $14,074,807
UNITCOST PER
UNITAVERAGE
COST/POSITION# OF
POSITIONS
CSEA $1,822,400 $ 33,000 55
LOCAL ONE, CST 859,654 55,420 16
LOCAL ONE, M & O 1,190,988 57,845 21
MDEA 8,396,236 55,290 152
MDSPA 184,224 96,621 2
DMA, CONFIDENTIAL, SUPERVISORY 1,621,305 100,000 16
TOTAL $14,074,807
Example: $12 millionUNIT COST OF 1%
REDUCTION FACTOR
AMOUNT
CSEA $ 284,750 5.45 $1,551,888
LOCAL ONE, CST 134,321 5.45 732,050
LOCAL ONE, M&O 186,092 5.45 1,014,202
MDEA 1,311,912 5.45 7,149,921
MDSPA 28,785 5.45 156,878
DMA, CONFIDENTIAL, SUPERVISORY 253,329 5.45 1,380,643
TOTAL $2,199,189 $11,985,582
UNITCOST PER
UNITAVERAGE
COST/POSITION# OF
POSITIONS
CSEA $1,551,88 $ 33,000 47
LOCAL ONE, CST 732,050 55,420 13.2
LOCAL ONE, M & O 1,014,202 57,485 17.6
MDEA 7,149,921 55,290 129
MDSPA 156,878 96,621 1.6
DMA, CONFIDENTIAL, SUPERVISORY 1,380,064 100,000 13.8
TOTAL $11,985,582
Example: $10 millionUNIT COST OF 1%
REDUCTION FACTOR
AMOUNT
CSEA $284,750 4.54 $1,292,765
LOCAL ONE, CST 134,321 4.54 609,817
LOCAL ONE, M&O 186,092 4.54 844,858
MDEA 1,311,912 4.54 5,956,080
MDSPA 28,785 4.54 130,684
DMA, CONFIDENTIAL, SUPERVISORY 253,329 4.54 1,150,114
TOTAL $2,199,189 $9,984,317
UNITCOST PER
UNITAVERAGE
COST/POSITION# OF
POSITIONS
CSEA $1,292,765 $33,000 39
LOCAL ONE, CST 609,817 55,420 11
LOCAL ONE, M & O 844,858 57,845 14.5
MDEA 5,956,080 55,290 107
MDSPA 130,684 96,621 1.3
DMA, CONFIDENTIAL, SUPERVISORY 1,150,114 100,000 11.4
TOTAL $9,984,317
Example: $8 millionUNIT COST OF 1%
REDUCTION FACTOR
AMOUNT
CSEA $ 284,750 3.64 $1,036,490
LOCAL ONE, CST 134,321 3.64 488,929
LOCAL ONE, M&O 186,092 3.64 677,375
MDEA 1,311,912 3.64 4,775,360
MDSPA 28,785 3.64 104,778
DMA, CONFIDENTIAL, SUPERVISORY 253,329 3.64 922,118
TOTAL $2,199,189 $8,005,049
UNITCOST PER
UNITAVERAGE
COST/POSITION# OF
POSITIONS
CSEA $1,036,490 $33,000 31.4
LOCAL ONE, CST 488,929 55,420 9.0
LOCAL ONE, M & O 677,375 57,845 12
MDEA 4,775,360 55,290 86
MDSPA 104,778 96,621 1.1
DMA, CONFIDENTIAL, SUPERVISORY 922,118 100,000 9.2
TOTAL $8,005,049
How do we begin? Some Critical Questions:
How much is budgeted in particular departments?
What programs and services are provided?
Which programs and services are legally required?
Departments Affected District Operations Educational Services
Alternative Education Curriculum and Instruction Student Services Special Education School Sites
Fiscal Services Maintenance and Operations
Custodial and Landscape Personnel Research and Evaluation Technology and Information Services
Possible Programs/Services Impacted Athletics Budget Development Campus Cleanliness Campus Safety Class Size Reduction Clerical Support Curriculum Development Recruitment, Hiring, Retention School Site Support Services to Students with Special Needs Student Services Testing and Assessment Textbook Adoption Visual and Performing Arts
Review of General Fund Budget ALTERNATIVE EDUCATION
Program Budget FTE
General Purpose $4,255,146.32 22.572
Special Education 909,204.56 1.067
Special Projects 8,183,502.16 19.616
Total $13,347,583.04 43.255
ALTERNATIVE EDUCATION SERVICES
Continuation High Schools Home Study Independent Study Small but Necessary High Schools Special Education Extended Year
Program Spring/Summer Intervention Transitional Learning Programs Work Experience
Review of General Fund Budget
CURRICULUM AND INSTRUCTION
Program Budget FTE
General Purpose $ 5,513,939.00 66.51
Special Projects 19,836,459.36 98.32
Total $25,350,398.36 164.83
CURRICULUM AND INSTRUCTION SERVICES
4th and 5th grade PE prep All categorical programs, e.g. GATE, Title I Beginning Teacher Support, Peer Assistance and Review Curriculum development Elementary instrumental and choral music English as a second language Instructional administration Library processing and services Principals’ training School Improvement Teacher training and professional development Textbook adoption
Review of General Fund Budget
PERSONNEL SERVICES
Program Budget FTE
General Purpose $5,522,003.95 17.000
Special Projects 1,439,662.26 27.729
Total $6,961,666.21 44.279
PERSONNEL SERVICES
Certificated and Classified Employee Recruitment Certificated and Classified Substitutes Classified Employee Training and Professional
Development Credential and No Child Left Behind (NCLB) Monitoring
and Compliance Employment Services Labor Relations and Contract Management Negotiations Personnel Services Post Retirement Contracts Professional Development
Review of General Fund Budget
RESEARCH AND EVALUATION
Program Budget FTE
General Purpose $497,084.22 4.75
Special Projects 175,467.71
Total $672,551.93 4.75
RESEARCH AND EVALUATION
Enrollment Projections Facilities Study Program Evaluation Research and Evaluation School Boundaries Testing and Assessment
Review of General Fund Budget STUDENT SERVICES
Program Budget FTE
General Purpose $2,407,711.44 24.725
Special Education 52,361.41
Special Projects 4,849,479.47 46.465
Total $7,309,552.32 71.190
STUDENT SERVICES AB1113 School Safety and Violence Attendance Accounting Career Center Child Welfare and Attendance Community Day School District Wide Home and Hospital Drop Out Prevention and Recovery Foster Youth Health and Nursing High School Counseling and Supplemental Counseling Opportunity Program Safe and Drug Free Schools Saturday School Services for Section 504 Students Student Services Suspensions and Expulsions Title I Neglected Title IV
Review of General Fund Budget SPECIAL EDUCATION
Program Budget FTE
General Purpose $ 70,913.74 1.0
Special Education 57,494,265.32 600.02
Special Projects 8,077,531.06 126.63
Total $65,642,710.12 727.65
SPECIAL EDUCATION SERVICES
Assessment services Assistive technology Behavioral services Counseling Free and appropriate public education (FAPE) In-house Mental Health Collaborative and mental
health services Managing students’ Individual Education Plans Non-public schools and agencies Nursing and psychological services Occupational and physical therapy Parent Liaison services Preschool for students with disabilities Special Education Consent Decree Speech language therapy Students with special needs Teaching Testing and assessment
Review of General Fund Budget MAINTENANCE AND OPERATIONS
Program Budget FTE
General Purpose $21,138,513.94 191.20
Special Projects 764,746.19 0.5
Restricted Maintenance
and Transportation 12,993,981.20 149.38
Total $34,897,241.43 341.08
MAINTENANCE AND OPERATIONS SERVICES ADA compliance Building security Building trades Capital outlay and facility work Custodial administration Facility acquisition and construction Heating, ventilation, air conditioning Landscape Maintenance and repair Measure A construction Measure C construction Mechanical trades Mobile maintenance Playground equipment Plumbing and electrical Restroom renovation Transportation