2012-2013 BUDGET ADOPTION June 27, 2012 - Board Meeting...June 30 of each year for the next fiscal...

Piedmont Unified School DistrictPiedmont Unified School District20122012--2013 2013

BUDGET ADOPTIONBUDGET ADOPTION

June 27, 2012 June 27, 2012 -- Board MeetingBoard Meeting

Piedmont Unified School DistrictPiedmont Unified School District20122012--2013 2013

BUDGET ADOPTIONBUDGET ADOPTION

June 27, 2012 June 27, 2012 -- Board MeetingBoard Meeting

Recommended For AdoptionRecommended For Adoption General FundGeneral Fund Adult Education FundAdult Education Fund Cafeteria FundCafeteria Fund Deferred Maintenance FundDeferred Maintenance Fund Capital Facilities FundCapital Facilities Fund Building FundBuilding Fund Special Reserve Fund Special Reserve Fund –– NODANODA Special Reserve Fund Special Reserve Fund –– Parcel TaxParcel Tax

Support InformationSupport Information Districts are required to adopt a budget prior to Districts are required to adopt a budget prior to

June 30 of each year for the next fiscal year. Any June 30 of each year for the next fiscal year. Any changes to this budget that occur as a result of changes to this budget that occur as a result of the State Budget will be presented as a Revised the State Budget will be presented as a Revised Budget 45 days after the State Budget is adopted Budget 45 days after the State Budget is adopted

Included is a summary of the 2011Included is a summary of the 2011--2012 Adopted 2012 Adopted Budget (column 1), the estimated actual budget Budget (column 1), the estimated actual budget as of June 22, 2012 (column 2) and the as of June 22, 2012 (column 2) and the recommended 2012recommended 2012--2013 Adopted Budget 2013 Adopted Budget (column 3). Included are the assumptions used (column 3). Included are the assumptions used in the development of the 2012in the development of the 2012--2013 Budget 2013 Budget

Support InformationSupport Information The General Fund is the most significant The General Fund is the most significant

of the funds managed by the District of the funds managed by the District because it represents the daybecause it represents the day--toto--day day operations of the District operations of the District

The General Fund includes multiThe General Fund includes multi--year year projections for 2013projections for 2013--14 and 201414 and 2014--1515

The 2012The 2012--13 budgets as presented for 13 budgets as presented for all funds operated by the District are all funds operated by the District are recommended for adoptionrecommended for adoption

Piedmont Unified School DistrictPiedmont Unified School District20122012--2032 BUDGET DEVELOPMENT ASSUMPTIONS2032 BUDGET DEVELOPMENT ASSUMPTIONS

GENERAL FUNDGENERAL FUND

The General Fund is used to account for the The General Fund is used to account for the everyevery--day operations of the District. It includes day operations of the District. It includes all State, Federal and locally funded programs all State, Federal and locally funded programs such as those funded by the Parcel Tax and such as those funded by the Parcel Tax and Support Clubs. All income and expenditures are Support Clubs. All income and expenditures are projected, based on the assumptions listed.projected, based on the assumptions listed.

State and federal budget for KState and federal budget for K--12 12 programs based on information included programs based on information included in the 2012 May Revisein the 2012 May Revise

PUSD takes a more conservative approach PUSD takes a more conservative approach to revenue/expenditure projectionsto revenue/expenditure projections

Collective Bargaining issues are settled for Collective Bargaining issues are settled for all employees through June, 2014.all employees through June, 2014.

Includes Board priorities to maintain offering a Includes Board priorities to maintain offering a breadth of student program opportunities and breadth of student program opportunities and providing adequate compensation for employeesproviding adequate compensation for employees

Current year budget is balanced with sufficient Current year budget is balanced with sufficient reserves to meet obligations for 2012reserves to meet obligations for 2012--13 even 13 even with midwith mid--year/trigger cutsyear/trigger cuts

MultiMulti--year projections confirm a year projections confirm a ““structural structural deficitdeficit”” of $1.25M each of the next two yearsof $1.25M each of the next two years

PUSD Enrollment/ADA HistoryPUSD Enrollment/ADA History

Maintain 3% reserve requirement for Maintain 3% reserve requirement for economic uncertainty economic uncertainty

Transfer from Parcel Tax Reserve Fund of Transfer from Parcel Tax Reserve Fund of $245,600 to the General Fund$245,600 to the General Fund

Revised budget to be brought back for Revised budget to be brought back for approval after the State budget is adoptedapproval after the State budget is adopted

20122012--13 budgets are balanced even with 13 budgets are balanced even with midmid--year cuts; District to begin discussions year cuts; District to begin discussions regarding $1.25M to potential $3.5M regarding $1.25M to potential $3.5M shortfall pending results of November, shortfall pending results of November, 20121 election20121 election

No increase in Parcel Tax assessments in No increase in Parcel Tax assessments in multimulti--year projectionsyear projections

Concern for the support of onConcern for the support of on--going going programs with oneprograms with one--time funds and/or time funds and/or significant dependence on fund raising for significant dependence on fund raising for the maintenance of programsthe maintenance of programs

MultiMulti--Year projections confirm Year projections confirm ““structural structural deficitdeficit”” of $1.25M per year of $1.25M per year

REVENUESREVENUES

Revenue Limit: Revenue Limit: --22.272% deficit factor reduction 22.272% deficit factor reduction applied to base revenue (incorporating 2011applied to base revenue (incorporating 2011--12 mid12 mid--year cuts)year cuts)

Revenue based on projected enrollment of 2576Revenue based on projected enrollment of 2576 MultiMulti--year revenue limit projections for 2013year revenue limit projections for 2013--14 & 14 &

20142014--15 are based on 2496 & 2518 ADA estimates15 are based on 2496 & 2518 ADA estimates Parcel Tax Measure B total revenue: $8.9mParcel Tax Measure B total revenue: $8.9m Emergency Parcel Tax Measure E has expiredEmergency Parcel Tax Measure E has expired

REVENUESREVENUES

Categorical program sweep of Categorical program sweep of ““Tier 3Tier 3”” program program funds remain for their intended purpose with the funds remain for their intended purpose with the exception of Adult Ed ($120,000) and instructional exception of Adult Ed ($120,000) and instructional materials funding (IMF) swept to provide greater materials funding (IMF) swept to provide greater IMF flexibilityIMF flexibility

Parent Club organizations total contribution from Parent Club organizations total contribution from funds confirmed in 2012funds confirmed in 2012--13 confirmed budgets to 13 confirmed budgets to the General Fund for approximately $1.55Mthe General Fund for approximately $1.55M

REVENUESREVENUES

Piedmont Education Foundation on behalf Piedmont Education Foundation on behalf of the Endowment Fund contribution of of the Endowment Fund contribution of $200,000 for student support services and $200,000 for student support services and secondary elective programs (grades 6secondary elective programs (grades 6--12)12)

OneOne--time time ““buy backbuy back”” of two furlough days of two furlough days via contributions from Parent Clubs, private via contributions from Parent Clubs, private donations, and the Piedmont Ed Foundationdonations, and the Piedmont Ed Foundation

PUSD General Fund PUSD General Fund RevenueRevenue –– 20122012--13 Adopted Budget13 Adopted Budget

ExpendituresExpenditures

-1.0% decrease in total compensation with a 0.3% increase in health/welfare benefits

No General Fund contribution to non-mandated categorical programs

Unemployment insurance rate increase of $175k offset by Revenue Limit calculation

$450k in salary reduction via furlough days: Certificated (5 days) Classified (3 days) Certificated Management (5 days) Classified Management (3 days)

Services/DirectSupport Costs

Transfer toOther Funds

1.28%Books & Supplies

Post Employment Benefits1.35%

Employee Benefits20.75%

Classifed Salaries15.13%

Certificated Salaries50.62%

PUSD General Fund PUSD General Fund ExpendituresExpenditures –– 20112011--12 Adopted Budget12 Adopted Budget

PUSD 2011PUSD 2011--12 Budget12 Budget

Beginning fund balance based on 2011-12 projected Ending fund balance as presented for the District Adopted Budget on June 22, 2011.

State and federal budget for K-12 programs based on information included in the 2011 May Revise.

Reflects Board “Goals & Commitments” to maintain priorities of offering a breadth of student program opportunities and providing adequate compensation for employees.

The third and fourth years of the four-year term for Measure B that begins July, 2010.

Piedmont Unified School DistrictPiedmont Unified School DistrictMULTIMULTI--YEAR BUDGET DEVELOPMENT ASSUMPTIONSYEAR BUDGET DEVELOPMENT ASSUMPTIONS

GENERAL FUND GENERAL FUND –– 2012/13 and 2013/142012/13 and 2013/14

Does not increase educational program “footprint” as part of PUSD’s commitment to the voters for Measure B Emergency parcel tax Measure E (approved

in June, 2009) has expired District enrollment is level. Close monitoring

of enrollment pattern necessary to make program adjustments as required; slight dip in enrollment in 2011-12

Maintenance positive Ending Fund Balance with full 3% reserve for 2012-/13 and 2013/14

Adjustments through expenditure reductions or revenue enhancements to address $878k shortfall in 2013/14 if State funding remains neutral/flat in 2012-13 & 2013/14

Concern for the support of on-going programs with one-time funds and/or significant dependence on fund raising for the maintenance of programs

Revenues: 2012Revenues: 2012--1313

Revenue Limit funding includes NO Cost of Living Adjustment (COLA) and -19.754% deficit factor

Categorical programs include 3.2% COLA

Revenue limit based on projected 2011-12 P-2 report of 2468 ADA

Parcel Tax revenue at same rate as 2011-12 for Measure B

Piedmont Educational Foundation on behalf of the Endowment Fund contribution of $168,769

Parent Club organizations total contribution at same level as in 2011-12 for $1.3+ million

Continued transfer from the Adult Education program of $120,000 to the General Fund

Expenditures: 2012Expenditures: 2012--1313

Includes step & column at 1.5% ($192k) for Includes step & column at 1.5% ($192k) for certificated and ($46k) for classified salariescertificated and ($46k) for classified salaries

Collective Bargaining in force through 2014Collective Bargaining in force through 2014

Staffing rates subject to change, but reflect Staffing rates subject to change, but reflect 20112011--12 levels 12 levels

Continuation of furlough days as in 2011Continuation of furlough days as in 2011--1212

Post Employment health benefit increases of 15%Post Employment health benefit increases of 15%

Revenue Limit funding includes NO Cost of Living Adjustment (COLA) and -19.754% deficit factor

Categorical programs include 2.7% COLA

Revenue limit based on projected 2012-13 P-2 report of 2480 ADA

Continued transfer from the Adult Education program of $120,000 to the General Fund

Parcel Tax revenue at same rate as 2011-12 for Measure B

• Parent Club organizations total contribution at same level as in 2011-12 for $1.3+ million

• Piedmont Educational Foundation on behalf of the Endowment Fund contribution of $168,769

Expenditures: 2012Expenditures: 2012--1313

Includes step & column at 1.5% ($195k) for Includes step & column at 1.5% ($195k) for certificated and ($47k) for classified salariescertificated and ($47k) for classified salaries

Collective Bargaining in force through 2014Collective Bargaining in force through 2014

Staffing rates reflect 2011Staffing rates reflect 2011--12 levels 12 levels

Post Employment health benefit increases of 15%Post Employment health benefit increases of 15%

Continuation of furlough days as in 2011Continuation of furlough days as in 2011--1212

ANALYSISANALYSIS

Fund raising commitments remain in the cycle of funds raised in the current year are for the next fiscal year so that all commitments are based on actual not projected contributions.

The level of funds for which the District depends is at least at the current rate of about $1.3+ million (including incremental personnel cost increases)

ANALYSISANALYSIS

The District must continue to monitor student enrollment closely and adjust all programs requirements in a timely manner

The Parcel Tax remains an essential part of the District’s General Fund budget

The Budget Advisory Committee remains a vital vehicle to keep all stakeholders aware and involved in the budget development process. Alternative scenarios must be considered to respond to changes that impact District finances

ANALYSISANALYSIS

Priorities for new funds from State and Federal resources to Priorities for new funds from State and Federal resources to be determined by the Board. Some options include:be determined by the Board. Some options include:

Maintain 4% reserve for economic uncertainty Maintain 4% reserve for economic uncertainty Maintain/reduce dependence on Parcel Tax support and Maintain/reduce dependence on Parcel Tax support and

fund raising by Parent/Support Clubsfund raising by Parent/Support Clubs ““Buy BackBuy Back”” one or more furlough daysone or more furlough days Provide temporary support in areas reduced in 2011Provide temporary support in areas reduced in 2011--12 12

(such as library services or para(such as library services or para--educator support) on an educator support) on an asas--needed basisneeded basis

Transfer funds to Parcel Tax Reserve for use in 2013/14 Transfer funds to Parcel Tax Reserve for use in 2013/14 as recommended by the Citizensas recommended by the Citizens’’ Advisory CommitteeAdvisory Committee

MultiMulti--Year Projection ReportYear Projection Report

Current multi-year projections will be adjusted at the First Interim in order to submit a positive certification of the District’s ability to meet financial obligations for three years

Revenue growth decline of 3.3% overall through 2013-14

Expenditure growth is 1.5% for 2012; and 3% overall through 2013-14

ADULT EDUCATION FUNDADULT EDUCATION FUND

The Adult Education Fund is a special fund established to The Adult Education Fund is a special fund established to account for State and local revenues that are expended account for State and local revenues that are expended for the District Adult Education program. Adult Education for the District Adult Education program. Adult Education income and expenditures have traditionally been income and expenditures have traditionally been accounted for separately from any other funds operated accounted for separately from any other funds operated by the District. by the District.

However, because of the current State budget crisis, However, because of the current State budget crisis, districts are permitted to capture this Tier 3 categorical districts are permitted to capture this Tier 3 categorical funding and incorporate it as part of the General Fundfunding and incorporate it as part of the General Fundthrough 2015.through 2015.

PUSD 2011PUSD 2011--12 Adult Education Budget12 Adult Education Budget

• PUSD will continue to track Adult Ed separately

• Adult Ed revenue from the State based on corrected 2007/08 funding levels

• Adult Ed contribution to the General Fund at $120k until 2014

• Fee-based program to continue as in past

CAFETERIA FUNDCAFETERIA FUND

The Cafeteria Fund is the fund through which all food The Cafeteria Fund is the fund through which all food service personnel expenditures and milk fund are service personnel expenditures and milk fund are accounted. The Parentaccounted. The Parent’’s Clubs operate the program at s Clubs operate the program at elementary sites with volunteers and keep proceeds that elementary sites with volunteers and keep proceeds that exceed income. exceed income.

The High School and Middle School food service The High School and Middle School food service programs have minimal paid staff employed by the programs have minimal paid staff employed by the District. Cost for personnel is reimbursed to the District District. Cost for personnel is reimbursed to the District from the parent organizations. All supplies are managed from the parent organizations. All supplies are managed through each club and proceeds are kept with each through each club and proceeds are kept with each organization.organization.

ASSUMPTIONS

• Parent Clubs contribute funds as necessary so there is no contribution from the District General Fund

• Personnel expenditures for salary and benefits for unrepresented employees increase at the APSA rate; personnel reductions for 2011-12 continue

• Milk prices for 2011-12 school year will reflect the amount the District must pay for milk

PUSD 2011PUSD 2011--12 Cafeteria Fund12 Cafeteria Fund

DEFERRED MAINTENANCE FUNDDEFERRED MAINTENANCE FUND

The Deferred Maintenance Fund is used to account for The Deferred Maintenance Fund is used to account for major school building repair projects such as roofing, major school building repair projects such as roofing, paving, electrical and plumbing. The State has typically paving, electrical and plumbing. The State has typically matched funds up to the statutory amount equal to .5% matched funds up to the statutory amount equal to .5% of district expenditures. of district expenditures.

However, because of the current State budget crisis, However, because of the current State budget crisis, districts are permitted to capture this Tier 3 categorical districts are permitted to capture this Tier 3 categorical funding and incorporate it as part of the General Fund. funding and incorporate it as part of the General Fund. There is no sweep of DM funds to the General Fund this There is no sweep of DM funds to the General Fund this year given that $300k was swept last year.year given that $300k was swept last year.

ASSUMPTIONS

Projects will be funded per the five-year DM plan on file with the State

DM funds will be used in conjunction with appropriate Seismic Bond Safety projects

No personnel costs currently charged to Deferred Maintenance

PUSD 2011PUSD 2011--12 Deferred Maintenance Fund12 Deferred Maintenance Fund

CAPITAL FACILITIES FUNDCAPITAL FACILITIES FUND

The Capital Facilities Fund is used to account for The Capital Facilities Fund is used to account for facilities projects that are not classified as facilities projects that are not classified as deferred maintenance or are not part of the deferred maintenance or are not part of the construction projects funded by the General construction projects funded by the General Obligation Bond program.Obligation Bond program.

PUSD 2011PUSD 2011--12 Capital Facilities Fund12 Capital Facilities Fund

RevenueRevenue

Support group Support group contributions will contributions will appear as local appear as local incomeincome

Marginal interest Marginal interest earnings on ending earnings on ending fund balancefund balance

No expenditures No expenditures unless warranted unless warranted for facilities repair, for facilities repair, improvements, improvements, services, or lease services, or lease paymentspayments

BUILDING FUND & STATE SCHOOL FACILITES FUNDBUILDING FUND & STATE SCHOOL FACILITES FUND

The Building Fund is the fund through which all The Building Fund is the fund through which all of the District construction projects funded by of the District construction projects funded by the General Obligation Bond program are the General Obligation Bond program are accounted.accounted.

The State School Facilities Fund is the fund The State School Facilities Fund is the fund through which all of the District construction through which all of the District construction projects funded by State Modernization and projects funded by State Modernization and Proposition 1D money (as awarded through the Proposition 1D money (as awarded through the State Allocation Board) are accounted.State Allocation Board) are accounted.

BUILDING FUNDBUILDING FUND

AssumptionsAssumptions

The ending fund balance from the The ending fund balance from the Estimated Actual Budget includes fully Estimated Actual Budget includes fully expending the $10M Quality School expending the $10M Quality School Construction Bonds authorized by the Construction Bonds authorized by the Board for the Seismic Safety Bond Program Board for the Seismic Safety Bond Program to improve the performance of the Districtto improve the performance of the District’’s s structures during an earthquake. structures during an earthquake.

BUILDING FUNDBUILDING FUND

Total expenditures reflect the amount of Total expenditures reflect the amount of committed contractscommitted contracts but but do not represent actual do not represent actual expendituresexpenditures to dateto date

As provided in Ed Code 15278, the CitizensAs provided in Ed Code 15278, the Citizens’’Oversight Committee (COC) ensures expenditures Oversight Committee (COC) ensures expenditures from bond sales are made in accordance with the from bond sales are made in accordance with the ballot measure, and informs the public annually ballot measure, and informs the public annually of the results of this oversight functionof the results of this oversight function

PUSD 2011PUSD 2011--12 Building Fund12 Building Fund

ASSUMPTIONS

Developer financing of $3M for the Beach project is shown as local revenue

The Building Fund budget will be revised as necessary at the First and Second Interim Reports

PUSD 2011PUSD 2011--12 State School Facilities Fund12 State School Facilities Fund

ASSUMPTIONS

State Revenue of $5.9M SAB approved but not yet funded allocation for PHS, PMS work completed

$4.7M revenue from SAB funds for Havens, PHS in 2010-11 fully expended

SPECIAL RESERVE FUND SPECIAL RESERVE FUND -- NODANODA

The NODA fund is established to support the visual arts The NODA fund is established to support the visual arts in grades 6 through 12. The interest earned on the base in grades 6 through 12. The interest earned on the base endowment of approximately $100,000 is budgeted each endowment of approximately $100,000 is budgeted each year in the area of visual and performing arts.year in the area of visual and performing arts.

SPECIAL RESERVE FUND SPECIAL RESERVE FUND -- NODANODA

AssumptionsAssumptions The State accounting structure (SACS) requires the The State accounting structure (SACS) requires the

NODA fund and Parcel Tax Reserve Fund be in the NODA fund and Parcel Tax Reserve Fund be in the same account. SACS provides the ability to same account. SACS provides the ability to continue to track all expenditures and income continue to track all expenditures and income separately for multiple programs in one accountseparately for multiple programs in one account

The District maintains the accounting and reporting The District maintains the accounting and reporting for NODA and the Parcel Tax programs separately for NODA and the Parcel Tax programs separately in this accountin this account

NODA grants for NODA grants for 20122012--13 to be 13 to be awarded in Spring awarded in Spring of 2012of 2012

Interest earnings Interest earnings have not accrued have not accrued sufficiently to sufficiently to maintain the maintain the endowment endowment $100,000 base$100,000 base

Grants to be Grants to be funded from funded from another sourceanother source

PUSD 201PUSD 201--12 Special Reserve 12 Special Reserve -- NODANODA

SPECIAL RESERVE FUND SPECIAL RESERVE FUND –– PARCEL TAX PARCEL TAX

On June 2, 2009, Piedmont voters approved the On June 2, 2009, Piedmont voters approved the renewal of the Parcel Tax by passing Measure B renewal of the Parcel Tax by passing Measure B with a 78.3% majority. Measure B consolidated with a 78.3% majority. Measure B consolidated the previous measures (B & C) into one tax, and the previous measures (B & C) into one tax, and maintains the same tax rate per parcel in 2010maintains the same tax rate per parcel in 2010--1111

Historically, funds are set aside in the first year of Historically, funds are set aside in the first year of the Parcel Tax to support programs in the last the Parcel Tax to support programs in the last year of the tax. There have been no Parcel Tax year of the tax. There have been no Parcel Tax funds set aside for future use. funds set aside for future use.

The current Parcel Tax specifically supports the following The current Parcel Tax specifically supports the following programs: reduced class size; elementary instructional programs: reduced class size; elementary instructional aides; a diverse, sevenaides; a diverse, seven--class program at middle and high class program at middle and high school levels; library services; counseling services; high school levels; library services; counseling services; high school athletic programs; technology; and maintenance school athletic programs; technology; and maintenance of facilities and grounds; to attract and retain qualified of facilities and grounds; to attract and retain qualified teachers and professional staff; to provide curriculum teachers and professional staff; to provide curriculum development and professional training; to provide development and professional training; to provide necessary upgrades in technology infranecessary upgrades in technology infra--structure; and to structure; and to maintain counseling and support programsmaintain counseling and support programs

Measure B programs are included in the 2011Measure B programs are included in the 2011--12 12 General Fund Adopted Budget. SACS requirement to General Fund Adopted Budget. SACS requirement to code programs supported by the Parcel Tax with a code programs supported by the Parcel Tax with a traceable resource number has been met traceable resource number has been met

The CitizensThe Citizens’’ Advisory Committee for the Parcel Tax Advisory Committee for the Parcel Tax Measures has recommended a transfer from the General Measures has recommended a transfer from the General Fund to this fund for the purposes of funding programs Fund to this fund for the purposes of funding programs in the last year of the tax, 2013in the last year of the tax, 2013--1414

PUSD 2011PUSD 2011--12 Special Reserve 12 Special Reserve -- Parcel TaxParcel Tax

The 2011-12 tax rate is fixed at 5% above the 2010-11 level

There are no tax increases

identified as part of the 2011-12 Adopted Budget for multi-year projections

Piedmont Unified School DistrictPiedmont Unified School District

Recommendation: ActionRecommendation: Action

Conduct public hearing and adopt the Conduct public hearing and adopt the District General Fund budget for 2011District General Fund budget for 2011--12 12 and all budgets operated by the District and all budgets operated by the District

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