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
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict United Teachers Los Angeles (UTLA)
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
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03118
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4b
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERA TING BUDGET
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)
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable 9711-9719
Restricted 9740
Committed
Assigned Amounts 9780
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790 $ $ 0 $ 0
*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive
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
Los Angeles Unified School Disrtict
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
Services and Other Operating Expenditures
Capital Outlay
Other Outgo (excluding Indirect Costs)
Transfers oflndirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES Transfer In and Other Sources
Transfers Out and Other Uses
Contributions
OPERATING SURPLUS (DEFICIT)*
Audit Adjustments/Other Restatements
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
Los Angeles County Office ofEducation Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
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
Certificated Salaries
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
Other Outgo (excluding Indirect Costs)
Transfers of Indirect Costs
TOT AL EXPEN])ITURES
OTHER FINANCING SOURCES/USES Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
6000-6999
7100-7299 7400-7499 7300-7399
9793/9795
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted 9740
Committed 9750-9760
Assigned 9780
Reserve for Economic Uncertainties 9789
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
agreement) Explain on Page 4i
- $
- $
$
$ - $
(5,188,681) $
$
$
$ - $
$ - $
$ - $
$ 5,188,681 $
Column4 Total Revised
Budget (Columns 1+2+3)
38,518,329
20,960,308
3,595,141
5,668,766
0
*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive
Printed 1/25/2019 I :54 PM
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4e
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERA TING BUDGET
REVENUES
Federal Revenue
Bar ainin Unit:
Object Code
Fund 12 • Child Development Fund United Teachers Los An eles UTLA
Column 1 Latest Board
Approved BudgP,t Before Settlement (As of 12/11/2018
Column2 Adjustments as a
Result of Settlement (compensation)
Column3 Other Revisions
(agreement.support and/or other unit
agreement) Explain on Page 4i
Column4 Total Revised
Budget (Columns 1+2+3)
Other State Revenue 8300-8599 $ 122,633,193
Other Local Revenue 8600-8799 $ 2,045,830
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 oflndirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
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
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790
$
$
$
$
$
$
$
$
$
50,359,180
$ 57,894,040
$ 4,780,343
$ 3,053,249
- $
- $ 237,600
7,792,891
$ $ $
$ $ ~ $
$ $ $
$ $ - $
$ 0 $ $ 0
*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive
Printed 1125/2019 I :54 PM
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4f
G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Bar ainin Unit:
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 oflndirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES
Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Object Code
8010-8099
Column 1 Latest Board
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
COMPONENTS OF ENDING FUND BALANCE: Nonspendable 9711-9719
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
$
$.
$
$
agreement) Explain on Page 4i
$
$
Column 4 Total Revised
Budget (Columns 1+2+3)
$ 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
$
$
$
$
*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 of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4g
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund: Buildi11g Fund MeasureR-210 ~~~_;...;~~~----'-~~~~~--,..._..;;...,-.~_..;.~~~~~
Bargaining Unit: United Teachers Los Angeles (UTLA)
REVENUES Federal Revenue
Other State Revenue
Other Local Revenues
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 arid Other Uses
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Column 1 Latest Board·
Approved Budget Before Settlement (As of 12/11/2018
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)
agreement) Explain on Page 4i
1,841,570
$ 1,752,358
$ 866,777
$ 339,009
$ 4,978,033
- 74,921,642
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
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
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
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)
REVENUES 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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Object Code
Column 1 Latest Board
Approved Budget Before Settlement (As of 12/11/2018
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
agreement) Explain on Page 4i
- $
$
$
$
$
$
$
$
Column4 Total Revised
Budget (Columns 1+2+3)
4,221,933
624,907
341,977
1,084,164
9,373,357
3,812,739
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
9740 $
9750-9760 $
9780 $
9789 $
9790 $
290,832, 742
$ $
$ $ $
$ $ $
$ $ $
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office ofEducation
Printed 1/25/2019 1 :54 PM Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h1
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund:. Building Fund MeasureY-214 -------...~--~----'--~ ...... -----------------~----------Barg a in in g Unit: United Teachers Los Angeles (UTLA)
REVENUES Federal Revenue
Other State Revenue
Other Local Revenues
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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Column 1 Latest Board-
Approved Budget Before Settlement (As of 12/11/2018
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
Result of Settlement (agreement support Budget (compensation) and/or other unit (Columns 1+2+3)
agreement) Explain on Page 4i
597,759
$ 952,959
$ 433,931
$ 2,007,453
$ 17,473,273
$ 44,394,536
$
$
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
9740
9750-9760 $
9780 $
9789 $
9790 $
$ $
$ $
$ $ $
$ $ $
$ $ $
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office of Education
Printed 08/06/2018 4:32 PM Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h2
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund: Building Fund Measure Q"'2J5 ~~~~~-'-~~---=--'-~~~~,...-...;::....;.;.---...~~~~~~
Bargaining Unit: United Teachers Los Angeles (UTLA)
REVENUES
Federal Revenue
Other State Revenue
Other Local Revenues
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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Column 1 Latest Board-
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
Result of Settlement (agreement support Budget (compensation) and/or other unit (Columns 1+2+3)
agreement) Explain on Page 4i
8,967,130
$ 123,212,507
$ 58,012,888
$ 5,200,467
$ 20,597,934
$ 232,544,697
$
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
9740 $ 626;596,459 $ $ 626,596,459
9750-9760 $ $ $ . $
9780 $ $ $ $
9789 $ $ $ $
9790 $ $ $ $
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Printed 08/06/2018 4:32 PM
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h3
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
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
REVENUES 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 oflndirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
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 $
COMPONENTS OF ENDING FUND BALANCE: Nonspendable 9711-9719
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)
agreement) Explain on Page 4i
$
$ 83,800,000
$ 551,009
$ 249,452
$ 34,126
. $ 3,263,367
$ 64,947,822
$
$
$ $
$ $
$ $
$ . $ 266,660,405
$ . $
$ . $
*Net Increase (Decrease) in Fund Balance NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office ofEducation
Printed 1125/2019 I :54 PM Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h4
G. IMPACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund: Special Reserve Fund-400 ~~~~~~-----,""-~,..--,,~--,..~....----,,,:-=,,,......,~~~~~-
Barg a in in g Unit: United Teachers Los Angeles (UTLA)
REVENUES 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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Column 1 Latest Board·
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
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)
agreement) Explain on Page 4i
$
$ 31,000,000
255,923
111,245
$ 241,938
$ 427,047
$ 156,041
$
$
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
9740 $ $ $
9750-9760 $ $ $ $
9780 $ 70,532,078 $ $ 70,532,078
9789 $ $ $ $
9790 $ $ $ $
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Printed 1/25/2019 1 :54 PM
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h5
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
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
Column 1 Latest Board-
Approved Budget Before Settlement (As of 12/11/2018
Column2 Adjustments as a
Result of Settlement (compensation)
Column3 Column4 Other Revisions Total Revised
(agreement support Buc!g~t .. and/or other unit (Colwnns !+2+3)
agreement) Explain on Page 4i
Other Local Revenue 8600-8799 $
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 oflndirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
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
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790
*Net Increase (Decrease) in Fund Balance
$
$
$
$
$ .
$
$
$
$
$
2,495,837
812,140
793,683
$ 60,976
$ 19,779,632
$
$
$
68,287,444 $ $ 68,287,444
$ .. $ $
$ $ $
$ $ $
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office of Education
Printed 1/25/2019 1 :54 PM Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtlct
Page 4h6
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund: Health and Welfare Benefits Fund -670 ~~~~~""='--=--=-=-"--:-~~~.,.---,..~=:::::-~----'-'-~~
Bargaining Unit: United Teachers Los Angeles (UTLA)
REVENUES
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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
Column 1 Latest Board-
Approved Budget Before Settlement (As of 12/11/2018
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 $
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)
agreement) Explain on Page 4i
$
$ 1,131,154,511
$ 2,539,636
$ 1,350,685
$ 476,055
$ 1,127,018,347
$
$
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned
Reserve for Economic Uncertainties
Unassigned/Unappropriated Amount
*Net Increase (Decrease) in Fund Balance
9740 $ $
9750-9760 $ $ $ - $
9780
9789
9790
$ - $ $
- $ $
$ 318,232,159 $ $ $ 318,232,159
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office of Education
Printed 1/25/2019 1 :54 PM Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h7
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
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)
REVENUES Federal Revenue
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
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
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
2000-2999
3000-3999
4000-4999
5000-5999
6000-6999
7100-7299 7400-7499 7300-7399
8900-8979
COMPONENTS OF ENDING FUND BALANCE: Nonspendable 9711-9719
Restricted 9740
Committed 9750-9760
Assigned 9780
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790
*Net Increase (Decrease) in Fund Balance
$
$
$
$
$
$
$
$ 3,850,007
$ 1,763,326
$ 59,338
$ 125,865,463
$
$
$ $
$ $ $
$ $ $
$ $ $
62,959,979 $ $ $ 62,959,979
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Los Angeles County Office of Education
Printed 1/25/2019 1 :54 PM Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 4h8
G. IMP ACT OF PROPOSED AGREEMENT ON CURRENT YEAR OPERATING BUDGET
Enter Fund: Liability Self Insurance Fmid-672 --'~------~....,.....-,...-'-"--o-'---=--'--:----:-~.,,,..,,,=-..,...,....--~----~
Bargaining Unit: United Teachers Los Angeles (UTLA)
Object Code REVENUES
Federal Revenue
Other State Revenue 8300-8599
Other Local Revenue 8600-8799
TOTAL REVENUES
EXPENDITURES
Certificated Salaries
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
Transfers of Indirect Costs
TOTAL EXPENDITURES
OTHER FINANCING SOURCES/USES Transfers In and Other Sources
Transfers Out and Other Uses
Audit Adjustments/Other Restatements
ENDING FUND BALANCE
COMPONENTS OF ENDING FUND BALANCE: Nonspendable
Restricted 9740
Committed 9750-9760
Assigned 9780
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790
*Net Increase (Decrease) in Fund Balance
Column 1 Latest Board·
Approved Budget Before Settlement (As of 12/11/2018
$
$
$
$
$
$
$ 2,275,543
Column2 Adjustments as a
Result of Settlem~nt (compensation)
$
$
$
$ -$
Column3 Other Revisions
(agreement support and/or other unit
agreement) Explain on Page 4i
$
$
$
$
$
$
Column4 Total Revised
Budget (Columns 1+2+3)
$ 40,216, 109
$ 1,889, 196
$ 975,703
$ 84,121
$ 35,184,738
$
$
$
500,000
$
$
$
$
$ 2,275,543
NOTE: 9790 amounts in Columns 1 and 4 must be positive
Printed 1/25/2019 1 :54 PM
Los Angeles County Office of Education Business Advisory Services
Revised 07 /03/18
Los Angeles County Office of Education Business Advisory Services
Page 4i
Los Angeles Unified School Disrtict United Teachers Los Angeles (UTLA)
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
Los Angeles County Office ofEducation Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page 5a
H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS
REVENUES LCFF Revenue
Federal Revenue
Other State Revenue
Other Local Revenue
TOTAL REVENUES
EXPENDITURES Certificated Salaries
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 Outgo (excluding Indirect Costs)
Transfers oflndirect Costs
Other Adjustments
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
6000-6999 $
7100-7299 $ 7400-7499 7300-7399 $
8900-8979
7600-7699 $
8980-8999 $
$
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned 9780 $
Reserve for Economic Uncertainties 9789 $
Unassigned/Unappropriated Amount 9790 $
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
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page Sb
H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS
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
REVENUES LCFF Revenue
Federal Revenue
Other State Revenue
Other Local Revenue
TOTAL REVENUES
EXPENDITURES Certificated Salaries
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
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
8900-8979
7600-7699
8980-8999
COMPONENTS OF ENDING FUND BALANCE:
Nonspendable
Restricted
Committed
Assigned 9780
Reserve for Economic Uncertainties 9789
$
$
$
Unassigned/Unappropriated Amount 9790 $
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
Los Angeles County Office ofEducation Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict
Page Sc
H. IMPACT OF PROPOSED AGREEMENT ON SUBSEQUENT YEARS
REVENUES LCFF Revenue
Federal Revenue
Other State Revenue
Other Local Revenue
TOTAL REVENUES
EXPENDITURES Certificated Salaries
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)
Transfers oflndirect Costs
Other Adjustments
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
6000-6999
7100-7299 7400-7499 7300-7399
8900-8979
7600-7699
8980-8999
COMPONENTS OF ENDING FUND BALANCE: Nonspendable 9711-9719
Restricted 9740
Committed 9750-9760
Assigned 9780
Reserve for Economic Uncertainties 9789
Unassigned/Unappropriated Amount 9790
*Net Increase (Decrease) in Fund Balance
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
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict United Teachers Los Angeles (UTLA)
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
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
Los Angeles Unified School Disrtict United Teachers Los Angeles (UTLA)
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
Los Angeles County Office of Education Business Advisory Services
Revised 07/03/18
Los Angeles County Office of Education Business Advisory Services
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
Los Angeles County Office of Education Business Advisory Services
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
Recommended