2015-2016 Budget Book link
Transcript of 2015-2016 Budget Book link
Table of Contents i
Palo Alto Unified School District 2015‐16 Budget
Contents
IntroductorySectionMessagefromtheSuperintendent..........................................................................................................................................2
DistrictBoardMembersandAdministration....................................................................................................................4
ExecutiveSummary.......................................................................................................................................................................5PercentageofUnrestrictedRevenuebySource............................................................................5RevenueLimitvs.CommunityFunded.............................................................................................6AdditionalRevenueResultingfromCommunityFunded.........................................................8PropertyTaxInformation.......................................................................................................................8PropertyTaxRevenueGrowth.............................................................................................................9EnrollmentGrowth....................................................................................................................................9PropertyTaxRevenueGrowthPerStudent....................................................................................9SummaryofSchoolFinance................................................................................................................12AggregateAnnualDebtServiceSchedule.....................................................................................13StudentEnrollment................................................................................................................................14HumanResources....................................................................................................................................192015‐16SourceofGeneralFunds....................................................................................................202015‐16UseofGeneralFunds...........................................................................................................202015‐16CapitalFundsBudget..........................................................................................................242015‐16AllOtherFundsBudget......................................................................................................25StrongSchoolsBondProjects.............................................................................................................26
BudgetSummaries......................................................................................................................................................................27
OrganizationalSectionVisionStatement..........................................................................................................................................................................35
OrganizationalOperatingValues.........................................................................................................................................36
HistoryofPaloAlto.....................................................................................................................................................................38EnrollmentbyCity...................................................................................................................................38PAUSDBoundaryMap...........................................................................................................................40
StudentPlacement......................................................................................................................................................................41Non‐ResidentStudents..........................................................................................................................41
TheStaff...........................................................................................................................................................................................43ChangeinStaffing....................................................................................................................................432015‐16AdministratorsOrgChart..................................................................................................44
LongRangeGoals........................................................................................................................................................................45
BudgetPolicy.................................................................................................................................................................................45
BudgetDevelopment.................................................................................................................................................................48BudgetDevelopmentCalendar..........................................................................................................48
CapitalBudgetProcess.............................................................................................................................................................48
Accounting......................................................................................................................................................................................49
ii Table of Contents
Palo Alto Unified School District 2015‐16 Budget
PAUSDFunds.................................................................................................................................................................................50
FinancialSectionFinancialSection..........................................................................................................................................................................54
PyramidApproach...................................................................................................................................55
FundSummaries
2015‐16AdoptedBudget:AllFunds.................................................................................................................56AllFunds:Revenues/ExpendituresComparison.......................................................................57
GeneralFund(Funds03‐00to06‐08).............................................................................................................58
AdultEducationFund(Fund11‐110)..............................................................................................................59
ChildDevelopmentFund(Fund12‐120)........................................................................................................60
CafeteriaFund(Fund13‐130).............................................................................................................................61
DeferredMaintenanceFund(Fund14‐140).................................................................................................62
BasicAidReserveFund(Fund17‐170)...........................................................................................................63
RetireeBenefitsFund(Fund20‐200)..............................................................................................................64
PropertyFund(Fund21‐210).............................................................................................................................65
CapitalBuildingProjectsFund(Fund21‐211)............................................................................................66
MeasureAFund(Fund21‐212)..........................................................................................................................67
PlannedMaintenanceFund(Fund21‐215)...................................................................................................68
PlannedMaintenanceFund(Fund21‐216)...................................................................................................69
SchoolImpactFeesFund(Fund25‐250)........................................................................................................70
DentalSelfInsuranceFund(Fund67‐670)...................................................................................................71
Workers'CompensationFund(Fund67‐671).............................................................................................72
RetireeBenefitsFund(71‐710)..........................................................................................................................73
BudgetDetails
GeneralFundBudgetsbyLocation:SchoolsSummaryofDatabySchool.................................................................................................................74
ElementarySchools..................................................................................................................................................7514thDayElementaryEnrollment......................................................................................................75
Addison.................................................................................................................................................................76
BarronPark.........................................................................................................................................................80
JuanaBriones......................................................................................................................................................84
Duveneck..............................................................................................................................................................88
ElCarmelo............................................................................................................................................................93
Escondido.............................................................................................................................................................97
Fairmeadow.....................................................................................................................................................102
WalterHays......................................................................................................................................................106
Table of Contents iii
Palo Alto Unified School District 2015‐16 Budget
HerbertHoover...............................................................................................................................................110
LucilleM.Nixon..............................................................................................................................................114
Ohlone.................................................................................................................................................................118
PaloVerde.........................................................................................................................................................123
YoungFives......................................................................................................................................................127
MiddleSchools........................................................................................................................................................13114thDayMiddleSchoolEnrollment.............................................................................................131
DavidStarrJordan.........................................................................................................................................132
JaneLathropStanford..................................................................................................................................141
Terman..............................................................................................................................................................149
HighSchools.............................................................................................................................................................15614thDayHighSchoolEnrollment...................................................................................................156
HenryM.Gunn................................................................................................................................................157
PaloAlto.............................................................................................................................................................167
SummerSchool........................................................................................................................................................177
GeneralFundBudgetsbyLocation:SchoolServices
Site‐BasedPreventionandTierIISupportPrograms............................................................................181
AlternativePrograms...........................................................................................................................................184
CareerTechnicalEducation...............................................................................................................................187
Children’sHospital.................................................................................................................................................191
SpecialEducation..................................................................................................................................................194
GeneralFundBudgetsbyLocation:SupportServices
ElementaryandSecondaryEducation..........................................................................................................199
Music............................................................................................................................................................................204
K‐12Art.......................................................................................................................................................................207
LibraryMediaServices.........................................................................................................................................210
HumanResources—Subs....................................................................................................................................213
CentralAttendance................................................................................................................................................216
BoardofEducation................................................................................................................................................219
OfficeoftheSuperintendent..............................................................................................................................222
HumanResourcesAdministration..................................................................................................................226
BusinessServices....................................................................................................................................................229
InformationTechnology......................................................................................................................................232
Insurance....................................................................................................................................................................235
StudentServices......................................................................................................................................................237
EducationalServicesAdministration............................................................................................................240
iv Table of Contents
Palo Alto Unified School District 2015‐16 Budget
DigitalPublications/Printing/MailingServices........................................................................................243
SafetyandEmergencyPreparedness............................................................................................................246
Maintenance..............................................................................................................................................................248
PropertyManagement—SurplusSites..........................................................................................................251
Landscaping..............................................................................................................................................................253
Warehouse.................................................................................................................................................................256
Utilities,Phone,Custodial...................................................................................................................................259
Transportation.........................................................................................................................................................262
OtherFundBudgetsbyProgram
AdultEducationFund(Fund11‐110)...........................................................................................................266
ChildDevelopmentFund(Fund12‐120).....................................................................................................270
CafeteriaFund(Fund13‐130)..........................................................................................................................272
DeferredMaintenanceFund(Fund14‐140)..............................................................................................274DeferredMaintenanceProjects......................................................................................................274
BasicAidReserveFund(Fund17‐170)........................................................................................................277
PropertyFund(Fund21‐210)..........................................................................................................................278
BuildingProjectsFund(Fund21‐211).........................................................................................................280BuildingFundProjects.......................................................................................................................280
StrongSchoolsBondFund(Fund21‐212)..................................................................................................282StrongSchoolsBondFundProjects..............................................................................................282
BondPlannedMaintenanceFund(Fund21‐215)....................................................................................286
CapitalFacilitiesFund(Fund25‐250)..........................................................................................................288SchoolImpactFeeCollections.........................................................................................................288
DentalSelfInsuranceFund(Fund67‐670)................................................................................................290
RetireeBenefitsFund(Fund71‐710)...........................................................................................................292
DebtObligations.....................................................................................................................................................................293AggregateAnnualDebtService......................................................................................................293
InformationalSectionBudgetChangesandAssumptions...................................................................................................................................295
TrendsandProjections..........................................................................................................................................................296
Multi‐YearGeneralFundProjections..............................................................................................................................298
StaffingTrendsandProjections.........................................................................................................................................299AveragePAUSDTeacher’sSalary...................................................................................................299
OutputMetricsforStrategicPlanningGoals................................................................................................................300
StudentExitPerformanceIndicators..............................................................................................................................304CaliforniaHighSchoolExitExam(CAHSEE).............................................................................304CAHSEECumulativeDemographicResults...............................................................................304
Table of Contents v
Palo Alto Unified School District 2015‐16 Budget
NumberofDropouts............................................................................................................................304
PropertyTaxes..........................................................................................................................................................................305MarketValuevs.AssessedValuation...........................................................................................305AssessedValuationandPropertyTaxComparison...............................................................306
GeneralObligationBonds.....................................................................................................................................................306
ParcelTax....................................................................................................................................................................................307TaxRateAreas(TRAs)...........................................................................................................................................................308
RangeofSchoolTaxPayments.......................................................................................................308
Budget'sEffectonTaxpayers..............................................................................................................................................309TaxBurdenonAverageHomeowner...........................................................................................309
GlossaryofTerms....................................................................................................................................................................310
FactsataGlance........................................................................................................................................................................320
2 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
2015-16 School Year To the Palo Alto school community, The Palo Alto Unified School District has a bold vision:
We support all PAUSD students as they prepare themselves to thrive as global citizens in a rapidly changing world. We develop our students' knowledge, critical thinking, and problem solving skills, and nurture their curiosity, creativity, and resilience, empowering every child to reach his or her full intellectual, social, and creative potential.
To assure this vision becomes reality for each and every one of our 12,500 students, we have developed a strategic plan with aspirational and measurable goals and also identified key measures and deliverables for each strategic initiative. Achieving these goals and fulfilling our vision requires a sound budget. To this end, we are proud to present our budget for the 2015-16 school year. A transparent document, it accurately reports our revenues and expenditures and includes projections for the next 5 years. The Education Code requires that all school districts adopt a budget for 2015-16 by July 1, 2015. The 2015-16 budget for Palo Alto Unified School District was adopted by the Board of Education on June 23, 2015. School district budgets generally are not final until the fall, and PAUSD is no exception. We must adopt a budget whether or not the state has adopted its budget and before the release of the Santa Clara County Controller-Treasurer’s first projection of secured and unsecured property tax projections for 2015-16. Our budget will be modified as the 2015-16 fiscal year progresses and additional information on revenue and expenditure levels are received. We will keep updates posted on our web site at www.pausd.org. The Palo Alto community places an extraordinarily high value on education. Our stakeholders seek to know as much as possible about our work. We thank you for your interest in our district, as we know this accountability and scrutiny helps us do our work better. Sincerely,
Glenn “Max” McGee, Ph. D. Superintendent
Introductory Section 3
Palo Alto Unified School District 2015‐16 Budget
June 2015
To Our Community,
Palo Alto Unified School District’s mission to strive for academic excellence is
mirrored in its commitment to achieve the highest standards of school budgeting. The
District has received several Meritorious Budget Awards from the Association of School
Business (ASBO), and it is our hope that this year’s documents will merit the award as
well. Striving for this award has guided us toward providing a better budget presentation,
one that tells the District’s financial story in a way that is both detailed and understandable.
Respectfully submitted,
Cathy Mak Chief Business Officer
4 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
BoardofEducation
MelissaBatenCaswell,President
HeidiEmberling,VicePresident
CamilleTownsend
KenDauber
TerryGodfrey
RoseWeinmann,StudentMember(GunnHighSchool)
CarolynWalworth,StudentMember(PaloAltoHighSchool)
CentralAdministrationGlenn“Max”McGee,Ph.D.,Superintendent
TBA,DeputySuperintendent—EducationalServices
ScottBowers,Ed.D.,AssistantSuperintendent—HumanResources
CathyMak,M.B.A.,ChiefBusinessOfficer—BusinessServices
BobGolton,Ph.D.,BondProgramManager—BusinessServices
PrincipalsAmandaBoyce—AddisonElementarySchool
AnneBrown—BarronParkElementarySchool
LisaHickey—JuanaBrionesElementarySchool
ChristopherGrierson—DuveneckElementarySchool
DanaeReynolds—ElCarmeloElementarySchool
ChuckMerritt—EscondidoElementarySchool
GrantAlthouse—FairmeadowElementarySchool
MaryBussmann—WalterHaysElementarySchool
KatyBimpson—HooverElementarySchool
MaryPatO’Connell—LucilleNixonElementarySchool
NickiSmith—OhloneElementarySchool
TonyaBaily—PaloVerdeElementarySchool–(Interim)
SharonOfek—JaneLathropStanfordMiddleSchool
TomJacoubowsky—DavidStarrJordanMiddleSchool–(Interim)
PierAngeliLaPlace—TermanMiddleSchool
DeniseHerrmann—GunnHighSchool
KimDiorio—PaloAltoHighSchool
KatyaVillalobos—AdultSchool
Introductory Section 5
Palo Alto Unified School District 2015‐16 Budget
THEPALOALTOUNIFIEDSCHOOLDISTRICT(PAUSD)BUDGETOurpurposeistofosterthepowerfullearningforallstudentsbyensuringthattheydeveloptheacademicandintellectualcompetenciesandpersonalattributestobelife‐longlearners,responsiblecitizens,andproductivemembersofsociety. Asrequiredbylawandprudentfiscalpractice,Californiaschooldistrictsadoptbudgetspriortothecommencementofeachfiscalyear.Wecannot,however,becertainoftheamountofrevenuethatwillberealizedfromthemajorsourceofPAUSDrevenue,whichispropertytaxrevenueintheseandotherareas.Theseassumptionswilldriveourestimatesoftheresourcesavailabletofundtheinstructionalprogram,andwillbemonitoredandupdatedthroughouttheyearasnewinformationbecomesavailable. Localrevenueconsistsofpropertytaxes,leaseincome,interestincome,donations,fees,reimbursements,andtransfersfromotherfunds. Propertytaxprojections,exclusiveofparceltaxrevenue,havebecomeatopicofinterestwithinthecommunity.PAUSDhasconsistentlyusedconservativeprojectionsinordertoprotectthefiscalsolvencyoftheDistrict.Over‐projectingthesignificantsourceofrevenuecouldleadtoover‐committinglimitedDistrictresources. Propertytaxrevenuecomesfromthreesources:thesecuredroll,theunsecuredroll,andhomeowners’exemptions.Therevenueassumptionsinthisbudgetarebasedonanoverallincreaseof5.24%inpropertytaxes(secured,unsecured,homeowners’exemption,andPAUSD’sshareofcounty‐widerollcorrections),anincreaseinparceltaxesof$2.3millionduetothenew2015MeasureA,flatfundingtoFederalandStateprograms.
UncertaintiesaboundregardingtheimpactoftheStatebudget…
INTRODUCTORYSECTION
6 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
THESTATEBUDGET
SchoolDistrictsinCaliforniaareeitherCommunityFunded,alsoknownasBasicAid,orStateFunded,alsoknownasLocalControlFundingFormula(LCFF)funded.LCFFdistrictsarethosethatdonothavesufficientlocalpropertytaxestomeettheminimumstatefundinglevel.TheStateprovidesthebalanceneededtomeetthatlevel.Thesedistrictshavelittleconcernaboutrevenuefrompropertytaxesbecausetheirfundingisback‐filledbytheState.
PaloAltoUnifiedSchoolDistrictisaCommunityFundedschooldistrict.Approximately100ofthe1,000schooldistrictsintheState,includingPAUSD,havelocalpropertytaxrevenuesthatresultindollarsperAverageDailyAttendance(ADA)thatexceedtheLocalControlFundingFormula(LCFF).Thesedistricts,undercurrentstatelaw,areallowedtokeepalloftheirpropertytaxrevenue.Theresultisanextremelyhighdegreeofdependenceonlocalpropertytaxes.
Effective2013‐14,approximately40StatecategoricalprogramssuchasK‐3ClassSizeReduction,SchoolandLibraryImprovement,AdultEducation,PupilTransportation,InstructionalMaterials,ProfessionalDevelopment,andEconomicImpactaidwererolledinthenewfundingmechanismcalledLocalControlFundingFormula(LCFF).Withthischange,theseprogramsarecurrentlyflexibleandunrestricted.Priorto2013‐14,theseprogramswererestricted.PAUSDreceivesonlyabout7.8%ofitsGeneralFundrevenuefromtheState.TheStatehasimplementedanongoingbasicaid“fairshare”reductionof$7.4million,whichrepresentsapproximately4.0%oftheDistrict’sGeneralFundrevenue. StatelotteryfundingisnotdeterminedthroughtheStatebudgetprocess,sincetheprogramfundingwascreatedandmodifiedbythevotersusingtheStateinitiativeprocess.Lotteryincomeisprojectedat$162.00perstudent,with$128.00unrestrictedand$34.00restrictedforinstructionalmaterials.Lotteryincomerepresentsabout1%ofthePAUSDGeneralFundBudget.
Introductory Section 7
Palo Alto Unified School District 2015‐16 Budget
Before2003‐04,CommunityFundeddistrictsreceivedfromtheStatethestatutoryminimumaid,calledBasicAid,of$120perADA(hencethenameBasicAiddistrict).However,aspartoftheGovernor’scutsfor2003‐04,this$120perADAhasbeentakenaway. PAUSD’sCommunityFundedstatuscarrieswithitthefollowingissues:
HigherRevenue.ThishasenabledPAUSDtoprovideitscommunitywithveryhighlevelofeducationalprogramsascomparedtootherdistrictsinthestate.ItalsoenablesPAUSDtopaysalariesataverycompetitivelevelcomparedtootherCaliforniaschooldistricts.
Uncertainty.Propertytaxrevenueissubjecttodramaticchanges.Thisisduetothecyclical
natureofpropertyvaluesaswellastolimitationsonthecountyinformationsystems.Thus,whiletheadditionalrevenueaCommunityFundeddistrictreceivesisextremelyhelpful,theDistrict’sfinancialclimatecanbeaccommodatedwithoutmajorimpactonprograms.
EnrollmentGrowthNotFunded.AsopposedtothestateLCFFfundingmechanism,whichpaysanamountperstudentthereforeautomaticallyfundsgrowth,aCommunityFundeddistrictmustpayforanygrowthfromitsessentiallyfixedpoolofpropertytaxfunds.Therefore,PAUSD’senrollmentgrowthadverselyaffectsitsfinancesandthelevelofprogramitisabletooffer.
DelayedRevenueInformation.LCFFdistrictsknowtheircostoflivingadjustment(COLA)byAugustandtheirenrollmentsinSeptember.PAUSDreceivestheController/Treasurer’sprojectionsinAugust,butthesenumbersarerepeatedlyrevisedovertheyearandthefinalnumbersarenotreceiveduntilJulyofthefollowingyear,afterthefiscalyearisover.
ForPaloAltoUnifiedSchoolDistrict,propertytaxrevenuein2015‐16willresultinanadditional$55.80millionfortheDistrict’seducationalprogram,aboveandbeyondwhatwouldhavebeenavailableiftheDistrictwereaLCFFdistrict.Thehistoricalvariationintheseadditionalavailablefundsisshowninthefollowinggraph.
Property tax revenue is subject to dramatic
changes.
8 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
$0
$20
$40
$60
$80
$100
$120
$140
$160
04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16Budget
$53.62 $57.12$61.73 $65.42 $65.04 $60.90 $64.70 $64.63 $65.40
$72.30$79.50
$88.30
$22.14$23.91
$27.39$30.06
$41.15 $48.40$45.40 $47.27
$53.40
$55.09
$57.40
$55.80
MillionsAdditional Revenue Resulting from Community Funded Status
Excess Local Property Taxes Balance of State LCFF Funds
ItisimportanttounderstandthatwhilePaloAltoUnifiedSchoolDistrict’sfundingiscurrentlyhigherthanLCFFdistricts,itsgrowthinpropertytaxrevenueperstudenthasbeenquitelowinsomeyears.Thisisbecauseincreasesinenrollmenthavelargelyoffsetthepropertytaxgrowth. PAUSDassessedpropertyvaluehasincreasedeveryyearsincethe1990s.PAUSDtaxrevenuehasalsoincreased.Theburdenontheaveragetaxpayerasmeasuredbyrevenueper$100assessedvaluation(AV)hasremainedessentiallyconstant.Thetablebelowshowsassessedvalue,PAUSDpropertytaxrevenue,andthetaxrevenueper$100AV. UnderProposition13,themaximumpropertytaxrateisonepercentoftheproperty’snettaxablevalue.ThepropertytaxrevenuecollectedbytheCountyTaxCollectorsupportselementaryandhighschoolsandcommunitycollegedistrictsandlocalgovernmentagenciesincludingcities,redevelopmentagencies,theCounty,andspecialdistricts.Thebasicone‐percenttaxrateisdividedamongthepublictaxingagenciesinSantaClaraCounty.PaloAltoUnifiedSchoolDistrict,alongwithotherschooldistricts,sharesapproximately46%ofthepropertytaxrevenue.
2011‐12 2012‐13 2013‐142014‐15Estimated
2015‐16ProposedBudget
AssessedValue $24,958,402,033 $26,285,216,305 $28,227,372,011 $30,004,145,588 $31,612,367,792
PAUSDPropertyTaxRevenue $111,895,854 $118,752,373 $127,389,538 $136,901,856 $144,239,795
TaxRevenuePer$100AV 0.45 0.45 0.45 0.46 0.46
PropertyTaxInformation
Introductory Section 9
Palo Alto Unified School District 2015‐16 Budget
Thefollowingchartsshowpropertytaxgrowth,enrollmentgrowth,andpropertytaxdollarsperstudentgrowthforPaloAltoUnifiedSchoolDistrict.Theprojectionsarebasedonthe2014‐15projectedenrollmentof12,638. Themajorityoffundingcomesfrompropertytaxes,independentofenrollment.Asenrollmentincreases,ithastheeffectofdilutingtheavailablepropertytaxdollars. ThepropertytaxrevenuegrowthreflectsthecyclicalnatureoftheeconomyandcommercialandresidentialpricesinSiliconValley.Thesharprecessionthathitthevalleyin2001drovePAUSDintoadowncycle.Whilepropertytaxcollectionsimprovedfrom2004‐05to2008‐09,thenationalrecessionandstatebudgetcrisisdrovePAUSDintoanotherdowncycleuntil2012whentheeconomystartedtorecover.
5.62%
0.36%
8.19%
6.96%
9.99%
7.14%
11.15%
2.92%
0.77%
1.61%
6.13%
7.27% 7.47%
5.24%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
12.00%
2002
-03
2003
-04
2004
-05
2005
-06
2006
-07
2007
-08
2008
-09
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16*
Total Property Tax Growth
*Projected
2.00%1.87%
1.96%
1.54%
2.16% 2.15%
2.32%
2.11%
2.95%
2.18%
0.90%
0.70%
0.39%
1.82%
0.00%
0.50%
1.00%
1.50%
2.00%
2.50%
3.00%
3.50%
2002
-03
2003
-04
2004
-05
2005
-06
2006
-07
2007
-08
2008
-09
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16*
Enrollment Growth
*Projected
3.55%
-1.49%
6.11%
5.34%
7.66%
4.89%
8.63%
0.77%
-2.12% -0.56%
5.19%
6.52%
7.05%
3.36%
-4.00%
-2.00%
0.00%
2.00%
4.00%
6.00%
8.00%
10.00%
Total Property Tax Revenue Per Student
*Projected
PropertytaxrevenuegrowthreflectsthecyclicalnatureoftheeconomyandthehousingpricesintheSiliconValley.
10 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
CaliforniaSchoolFinance
Schooldistrictbudgetsandprogramsareimpactedeachyearbythecombinationoflegislation,litigation,andstateballotpropositions.Implementingandcorrectinglegislationisfrequentlydelayedforseveralmonthsafterthepassageofaproposition.Becauseofthetenuousnatureoftheschoolfundingprocess,itisdifficultforschooldistrictstoplaneffectively.
Priorto1973,schooldistrictsreceivedthemajorityoftheirrevenuesfromlocaltaxes.Ataxratewasappliedtotheassessedvalueofallpropertyvalues.Whenviewednationally,propertytaxisapredictableandveryreliablesourceofincome.In1973,Californiaschoolfinancechangeddramatically.AsaresultofthelitigationcommonlyreferredtoasSerrano‐Priest,schoolfinancewastiedtoenrollmentsratherthanthevalueofproperty.
TheCourtfoundinSerrano‐PriestthattheState’smethodoffundingschoolswassubstantiallywealth‐related,andthereforeviolatedtheequalprotectionguaranteesoftheCaliforniaconstitution.TheCaliforniaLegislaturespentthenextdecadeattendingtothecourtmandatetoremovethewealth‐relatedexpenditurediscrepanciesamongdistricts.Equalizationprovisionswrittenintonewschoolfinancelawsweredesignedtoreducethediscrepancies.Annualfundingincreasesforhigherrevenuedistricts,suchasPAUSD,werelessthanforotherdistricts.
AlthoughtherevenuegrowthinCaliforniaschooldistrictswasconstrainedsignificantlyaftertheSerrano‐Priestdecisionin1973,cityandcountyrevenuescontinuetogrowwithinlesslimitedconstraints.In1978,thetaxpayersreactedtouncheckedgovernmentexpenditures,astatesurplusthatreachednearly$4billiondollars,andhighpropertytaxescreatedbyinflationaryincreasesinpropertyvaluesbyapprovingProposition13‐ataxlimitationmeasurethatamendedthestateconstitution.TheGannLimit,anotherconstitutionalamendment,waspassedbythevotersin1979andmadegeneralgovernmenttaxrevenuesdependentuponthesizeofthepopulationservedandthegrowthrateofpersonalincome.Schoolslosttheabilitytopassthegrowthrateofpersonalincome.Schoolslosttheabilitytopassanynewadvaloremtaxes(taxesbasedonthevalueofproperty),includingthosetopaythegeneralobligationbondissues.Schoolscould,however,requestvoterapprovalforparceltaxes(taxesoneachpropertyregardlessofvalue.)Asaresultofthesetaxlimitationmeasures,mostschooldistrictsaredependentonthestateforfunding.
InJune1986,thevotersapprovedanotherconstitutionalamendment,Proposition46,returningtogovernmentagenciestherighttoissuegeneralobligationbondsforthefirsttimesince1978.Thebondsmustbeapprovedbytwo‐thirdsofthevoterscastingballotsonthemeasureandareusedtofinancefacilitiesandothermajorcapitalexpenses.Therehavebeenanumberofsuccessfulbondelectionsthroughoutthestate.
In2003,therehavebeenproposalstoredistributefromCommunityFundedschooldistrictstheirpropertytaxcollectionsinexcessoftherevenuelimitentitlements.Inhisproposedbudgetfor2003‐04,theGovernorrecommendeddivertinglocalpropertytaxrevenueinexcessoftherevenuelimitfromallBasicAiddistricts.ForPAUSD,thisdiversionwouldhavemeantonongoingreductionof$23.1millionbeginningJuly1,2003,andlossofcontroloverlocalpropertytaxrevenues.ThisproposalwasmetwithmassiveresistancefromCommunityFundeddistrictsandinhisMayReviseofthebudget,theGovernorrescindedthefulltake‐away.
Annualfundingincreasesforhigherrevenuedistricts,suchasPAUSD,werelessthanforotherdistricts.
Introductory Section 11
Palo Alto Unified School District 2015‐16 Budget
PAUSDwaspowerfullyhitbythefinalstatebudgethowever.The$120perstudentBasicAidincrementwasdeletedbytheStateatacostof$1,070,000.Inaddition,BasicAidschooldistrictswereassessed1.5%oftheirunderlyingrevenuelimit.Thisresultedinalossof
$749,000forPaloAltoUnifiedSchoolDistrict.PAUSDandacoalitionofotherBasicAiddistrictsarepreparedtofightthisbattleagain,ifnecessary. Duringthedevelopmentofthe2004‐05budget,therewerenofurtherattemptstodivertlocalpropertytaxrevenue.Further,thecategoricaltake‐awaywasreducedto$190,000.StateCOLAswereappropriatedin2006‐07,howeverthe$120
perstudentbasicaidfundinglosscontinues.
In2009‐10theState’sfinalbudgetincludedtwoBasicAid“Fairshare”reductions.ForPAUSD,thereductionwereaone‐time$253perstudentreductionof$2.8millionfor2009‐10andanongoingcutequalto5.81%ofitsunderlyingrevenuelimitequaling$4.4million.In2011‐12,thisongoingcutwasincreasedintheStateBudgetto8.92%oftheDistrictrevenuelimitor$7.8million.
2013‐14istheyearoftheschoolfinancereforminwhichtheStatehasanewfundingmechanismcalledtheLocalControlFundingFormula(LCFF).Thisformulareplacesthetraditionalrevenuelimitsand40categoricalprogramsfundingwithbasegrantsperpupil,plussupplementalfundingprovidedbypercentageweightsforstudentsthatarenotEnglishlanguageproficient,whoarefromlow‐incomefamilies,orwhoareinfostercare.TheholdharmlessprovisioninthenewLCFFcappedintheDistrict’sstatecategoricalprogramrevenueatthe2012‐13level,whichis$2.5million.TheState“FairShare”reductionamountof$7.4millionbecameapermanentfundingreduction.
Thestate’seconomicoutlookremainsstrongin2015.Withastrongeconomy,theGovernor’sMayRevisionincludedsubstantialincreasestothe2015‐16educationbudgets.Statefundeddistrictsareprojectedtoreceiveanaverageincreaseof14.13%LCFFfunding.Thebudgetalsoincludesaone‐timeunrestrictedfundingof$601perstudentforalldistricts.Thisisequivalentto$7.2millionforPAUSD.
The$120perstudentBasicAidincrementwasdeletedbytheStateatacostof
$1,070,000.
12 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
Summary of School Finance Events
1968 Serrano I–Suit against existing school finance system.
1971 State Supreme Court rules in favor of Serrano.
1973 SB 90–Response to Serrano. Revenue limits established.
1974 Serrano II–LA Superior Court rules that school finance system is unconstitutional. SB 90 is insufficient correction. State Supreme Court upholds lower court’s decision.
1977 AB 65–Legislature’s next response to Serrano.
1978 Proposition 13–Limit on local property tax to 1% of value. AB 65 is never implemented. SB 154–bailout bill. State surplus used for 85%-91% of local programs.
1979 AB 8–The permanent solution to school finance. Revenue limit guarantee established. Gann Limit–Limits spending for all state and local governmental agencies.
1981 AB 777—Replaces AB 8. Allows waivers of Education Code and consolidation of special programs.
1982 State deficit. Schools receive 0% COLA.
1983 SB 813–State Superintendent Bill Honig’s school reform bill. Major new funding. Replaces AB 777.
1984 State lottery is approved, equaling 2%-3% of budget.
1986 Proposition 46–Allows general obligation bonds for school construction for the first time since Proposition 13 passed in 1978.
1988 Proposition 98–Requires about 40% of any new State revenues be committed to K-14 education.
1989 PAUSD becomes Basic Aid district.
1990 Proposition 111–Altered calculation of State Gann Limit.
1991 AB 1200–Imposed additional reporting and oversight requirements.
1992 Categorical programs cut from 2% to 15% per ADA.
1993 Categorical programs cut from 1.35% to 5% to maintain revenue limit funding. No growth funding except Special Education.
1994 0% growth/COLA except Special Education.
1995 2.7% growth/COLA for categorical programs.
1996 3.21% growth/COLA for categorical programs. State Class Size Reduction funding for K-3.
1997 2.65% growth/COLA for categorical programs.
1998 4.04% growth/COLA for categorical programs. Additional appropriation for school instructional materials.
1999 2.9% growth/COLA for categorical programs. Additional appropriation for school safety.
2000 3.17% growth/COLA for categorical programs. Additional appropriation for district and school site block grants.
2001 3.87% growth/COLA for categorical programs. Additional appropriation of energy support funds.
2002 1.66% growth/COLA for categorical programs. Program cuts and funding reductions to balance the State deficit.
2003 0% COLA for categorical programs. Ongoing loss of $120 per student Basic Aid funding. Reduction in categorical program funding equivalent to 1.5% of calculated revenue limits.
2004 2.41% COLA for categorical programs. Reduction in categorical program funding equivalent to 0.38% of calculated revenue limits.
2005 4.23% COLA for categorical programs.
2006 5.92% COLA for categorical programs. New one-time state grants including district and site block grants.
2007 4.53% COLA for categorical programs.
2008 Loss of 15.4% funding for categorical programs.
2009 Loss of 4.46% funding for categorical programs. Basic Aid “Fair share” reduction of $253 per student.
2010 -0.39% growth/COLA for categorical programs. Ongoing Basic Aid reduction of 5.81% of revenue limit calculation.
2011 0% growth/COLA for categorical programs. Ongoing Basic Aid reduction increased to 8.92% of revenue limit calculation.
2012 0% growth/COLA for categorical programs.
2013 School Finance Reform. New funding distribution called Local Control Funding Formula (LCFF).
2014 0.85% COLA. Increase of employer share of STRS from 8.25% to 8.88%. Increase of employer share of PERS from 11.44% to 11.77%. Limitations on district fund balance reserve %.
2015 Employer share of CALSTRS 10.73%, CALPERS 11.847%. 1.02% COLA.
Introductory Section 13
Palo Alto Unified School District 2015‐16 Budget
CHANGESINDEBT
InJune1995,thevotersinthePAUSDcommunityapprovedtheDistrict’sissuanceof$143millionofgeneralobligationbonds.TheproceedsofthebondsarebeingusedtoimprovePaloAltoschoolfacilitiesundertheBuildingforExcellenceProgram.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgrounds,includingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,electricalandmechanicalsystems.
OnMarch30,2005,theDistrictissuedrefundingbondsintheamountof$107,225,000torefundoutstandingSeriesA,B,andCbondsatlowerinterestrates.In2012,theDistrictissued$52,845,000torefundtheaforementionedbondsforfurtherreductionininterestrates.
InJuneof2008,thevotersofthePaloAltoUnifiedSchoolDistrictapprovedbymorethantherequired55%favorablevotetheMeasureA–StrongSchoolsBond(“MeasureA”),authorizingtheissuanceandsaleofgeneralobligationbonds,nottoexceed$378,000,000.TheMeasureA–StrongSchoolsBondisaProposition39bond.
OnAugust26,2008,theDistrictissuedSeriesAcurrentinterestbondsintheamountof$10,585,000andcapitalappreciationbondsintheamountof$109,414,249.OnJuly13,2010,theDistrictissuedSeriesBbondsintheamountof$25,000,000.OnMarch5,2013,theDistrictissuedSeriesCbondsof$70,000,000andonAugust1,2014,theDistrictissuedSeriesDbondsintheamountof$40,000,000.Thefollowingscheduleshowsactualprojectedchangeindebt.
Year Principal Interest Principal Interest Paid at
Maturity Total Debt Service2014/15 46,105,000$ 5,154,588$ 51,259,588$ 2015/16 11,370,000 5,630,426 2,540,483$ 1,029,517$ 20,570,426 2016/17 11,725,000 4,897,061 2,787,213.00 1,327,787.00 20,737,061 2017/18 12,115,000 4,523,305 3,142,864.00 1,732,136.00 21,513,305 2018/19 12,425,000 4,292,549 3,304,344.00 2,080,656.00 22,102,549 2019/20 12,725,000 4,019,966 3,723,383.00 2,651,618.00 23,119,967 2020/21 13,890,000 3,692,361 3,527,790.00 2,892,210.00 24,002,361 2021/22 12,390,000 3,308,189 3,968,463.00 3,626,537.00 23,293,189 2022/23 2,255,000 3,025,150 8,511,041.00 8,618,960.00 22,410,151 2023/24 2,600,000 2,922,104 8,534,809.00 9,530,191.00 23,587,104 2024/25 3,585,000 2,779,478 8,173,376.00 10,161,624.00 24,699,478 2025/26 4,710,000 2,555,730 7,820,108.00 10,789,892.00 25,875,730 2026/27 5,825,000 2,246,949 7,474,962.00 11,415,038.00 26,961,949 2027/28 7,025,000 1,870,316 7,138,661.00 12,036,340.00 28,070,317 2028/29 2,675,000 1,645,288 7,173,155.00 13,326,845.00 24,820,288 2029/30 3,120,000 1,562,113 6,735,275.00 13,764,725.00 25,182,113 2030/31 3,310,000 1,467,163 6,556,210.00 14,943,790.00 26,277,163 2031/32 3,800,000 1,365,013 6,354,260.00 15,645,740.00 27,165,013 2032/33 4,180,000 1,249,063 6,292,340.00 16,707,660.00 28,429,063 2033/34 4,980,000 1,120,826 5,655,512.00 16,169,488.00 27,925,826 2034/35 8,770,000 990,012 9,760,012 2035/36 9,975,000 704,988 10,679,988 2036/37 10,880,000 380,800 11,260,800
210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440
Total Accretion to date 38,393,079.00 147,807,328.00
Current Interest Bonds Captial Appreciation Bonds
Debt ServiceGeneral Obligation Bonds
14 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
STUDENTENROLLMENTTheDistrict’sstudentenrollmentdeclinedsteadilyafter1967,whenitpeakedat15,575students.ThisenrollmentdeclinewassignificantatthetimebecauseuntiltheDistrictachievedBasicAidstatusinthelate1980s,studentenrollmentandtherevenuelimitperstudentwerethetemporarylegislationthatguaranteedalldistrictsminimumrevenue,theDistrict’srevenuedeclinedalongwithenrollment.ThelimitsplacedontheDistrict’srevenuehadsignificantimpactontheinstructionalandsupportserviceprograms.ForoveradecadetheDistrictwasfacedwithclosingschoolsandmakingprogramreductions. In1989,theDistrictachievedBasicAidstatusanditsincomebecamedependentuponassessedvaluationofpropertyandtaxcollections,ratherthanonthestaterevenuelimitandenrollment.HoweverforaBasicAiddistrict,ifenrollmentgrows,thereisnocorrespondingincreaseinrevenuetooffsettheincreaseinexpenditures. TheVoluntaryTransferProgram(VTP)hashadanextremelyimportantimpactonenrollmentintheDistrict.Adesegregationcourtorder,providesforthevoluntarytransferofupto600studentsannuallyfromRavenswoodElementarySchoolDistrictintoPAUSD.VTPenrollmentfor2014‐15is620. Sinceitslowpointof7,452in1989‐90,districtenrollmenthasbeenedgingup.Projected2015‐16enrollment,includingVTP,is12,760.
Introductory Section 15
Palo Alto Unified School District 2015‐16 Budget
CLASSSIZEREDUCTION(CSR) PAUSDutilizesfundsfromvarioussourcestoreduceclasssizes.Thebasicgoalofthisprogramistoincreasetheacademicachievementofstudents,especiallyinlanguageartsandmathematics,byprovidinghighqualityinstructionbycertificatedteacherstostudentsinclassesthataverage23students.ThefundingsourcesforCSRare:
1. K‐3ClassSizeReduction.Startedin1996‐97,thisprogramoffersperpupilincentivefundingtoschooldistrictsforlowclasssizesingradesK‐3.PAUSDcurrentlyhasclasssizesofapproximately22studentsinitsK‐3classes.
2. Grade9ClassSizeReduction.Thisprogramwasstartedin1989‐90astheMorgan‐HartClassSizeReductionActandamendedin1998‐99toreduceclasssizeintwocoursesingrade9.PaloAltocurrentlyhasreducedclasssizesinGrade9Englishandmathematics.
3. OtherSourcesforCSRfunding.InMay2015,thevotersofPaloAltoapprovedanewparceltaxof$758perparcel.In2015‐16,asinprioryearsaportionoftheparceltaxwillbespentonreducingclasssizes.Thebalanceoftherequiredfundingisfromothergeneralfunddollars.
BUDGETPOLICIES
Palo Alto Unified School District is a Local Education Agency as constituted under theEducationCode.TherequirementsrelatedtobudgetareinEducationCodeSections42103‐42128.The annualDistrict budget is submitted to theBoard of Education for approval and adoption asauthorizedbytheEducationCode.TheSuperintendentrecommendstheallocationofresourcesforallfunds,programs,services,andoperationalunitsintheDistrict. In 1988‐89, the District adopted a balanced budget requirement. A balanced budget isdefinedasfollows: ThetotalofGeneralFundandBasicAidReserveFundexpenditures,transfersto/fromotherfunds,andothersources/usesofresourcesdonotrequirethetransferofexpenditureoftheBasicAidReserveFundprincipalbalanceoroftheGeneralFundreserve. This2015‐16budgethasasurplusof$634,464anddoescomplywiththebalancedbudgetrequirement.
Thebasicgoalofthisprogramistoincreasetheacademicachievementofstudents,
especiallyinlanguageartsandmathematics…
16 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
BUDGETPROCESS Each year theBoard of Education adopts a calendar for development of a budget for thesubsequent fiscal year. Implementing the budget development calendar depends on several keyactions:
AdoptingupdatedDistrictgoalsandbudgetgoalsbymid‐year;
ReviewingthedraftbudgetprojectioninJanuaryandmonthlythereafter;
Determining staffing allocations, school discretionary budgets, and district office budgetallocations;
Presenting the annual budget for public hearing at the Board’s first meeting in JunefollowedbyapprovalatthesecondJunemeeting;and
Revising the annual budget as often as necessary to incorporate the impact of the statebudget,propertytaxdata,andotherimportantinformationasitbecomesavailable.
Thebudgetdevelopmentcalendarprovidesforallactionsthatmustbetakentomeetlegaldeadlines,andalsothoseactionsthatneedtobetakentopreparetheBoardforfinaladoptionofthebudget.Thefollowingisthebudgetdevelopmentcalendartobeusedin2015‐16forthe2016‐17budget.
June 2015 Adoption of 2015-16 PAUSD Budget
July 2015 Governor Signs the 2015-16 State Budget
August 2015 Property Tax Projections from County of Santa Clara
September 2015 First Revision of 2015-16 Budget
October 2015 Budget Study Session
November 2015 County Controller-Treasurer Property Tax Projection Update
November 2015 First Interim PAUSD Financial Report
December 2015 PAUSD Enrollment Projections
January 2016 Release of Governor's Recommended 2016-17 State Budget
February 2016 County Controller-Treasurer Property Tax Projection Update
February 2016 Second Interim PAUSD Financial Report
February 2016 Budget Study Session and Allocation for 2016-17
May 2016 State Budget Update
May 2016 Governor's May Revise & Property Tax Projection Update
June 2016 Adoption of 2016-17 PAUSD Budget
June 2016 Governor Signs State Budget
Budget Development Calendar Used in 2015-16 for the 2016-17 Budget
Introductory Section 17
Palo Alto Unified School District 2015‐16 Budget
PAUSDGOALSINTRODUCTION Howdoyoumakeoneofthegreatschooldistrictinthecountryevenbetter?Thisquestionhas been the driving force for improvement in the Palo Alto Unified School District since itsinceptionover120yearsago. Likethe2008StrategicPlanthatguidedtheworkof thedistrict thesepast fiveyears, the2015planisbuiltonaprocessthatwasrigorous,iterative,challenging,courageous,andwehope,celebratory.Withstudentsasthecenterofourfocus,thefivefocus areas – Academic ExcellenceandLearning,PersonalDevelopmentandSupport,InnovativeStaffDevelopmentandRecruitment,OptimizedBudgetandInfrastructure,and Transparent Governance and Communications – formthebasisforimprovementeffortsinimportantareasofthedistrict’soperations.
During the development of the strategic plan, there were myriad opportunities forcommunitymembers toprovide input: almost sixtyone‐on‐one interviewswereconducted;overten focus groups were organized; and online surveys resulted in over 4,000 responses fromparents, high school students, teachers, administrators, and classified staff. This informationwasthensystematicallyreviewedandsharedwithourcommunity.Throughoutthedevelopmentoftheplan, our community offered their thoughts and suggestions inmultiple community forums. Webelieve this inputallowedus tobuild thestrongestplanpossibleandassureourcommunity thattheinitiativesandactionswillmoveusforwardasanorganization.
Inthisprocess,districtstakeholderschallengedthemselvestodotheirbestthinkingaboutwayswecouldprovidebettereducationalopportunitiestoourstudents.Ourcommunitybroughtawealth of experience and reflectivewisdom to this process. And to bring the plan to successfulimplementation will require commitment, collaboration, and perseverance from those who careabouttheyoungpeopleofourcommunity.
Those involved in the establishment of the strategic plan are also committed to makingdifficultchoices.Asaformersuperintendentofthedistrictsaid,“PaloAltocandoanything;itjustcan’tdoeverything.”Itisvitalforastrategicplantofocusonthecoremissionandchoicesthatwillbringthegreatestpossible,longest‐lastingimprovementforallstudents.
Fromthisplanemergesapassiontofindwaystodoimportantworkevenbetter.Inreadingover the goals and feedback, one can lose sight of the enduring strengths of the district and thepositive life outcomes made possible through a PAUSD education. We attempt to capture twoseeminglycontradictorytruths–thatweareanoutstandingschooldistrict,andthatwehavemuchmoretodotomeetouraspirationalgoalsforstudents.
18 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
A
B
C
D
E
PAUSDANNUALFOCUSEDGOALS/ACTIONS
ACADEMICEXCELLENCEANDLEARNINGPreparingeverystudentwithknowledgeandskillsforpostsecondarysuccess
1. Increase small group instruction and/or other differentiation strategies effectively to appropriately
challengeallstudentstoensurecorecontentmastery.(StrategicPlanActionA1.1)2. IntegrateCommonCoreStateStandardswithanemphasisoncontentmastery,criticalthinking,creativity,
communication,collaboration,andtechnologicalliteracy.(StrategicPlanActionA2.1)3. Increaseand improve job‐embeddedprofessionaldevelopment andco‐teaching to ensureaccess to the
generaleducationcurriculumforstrugglingstudents.(StrategicPlanActionA3.4)
PERSONALDEVELOPMENTANDSUPPORTFosteringjoyinlearningthroughpersonaldevelopmentacrossmultipledimensions
4. Ensure safe and positive school environments for students through partnerships, student engagement,
andimprovedprocedures.Ensureschoolenvironmentsaresafeandwelcomingforallstudentsthrough:studenteducation;mentoringrelationships;research‐basedprograms;trainingforstaff,volunteers,andsubstitutes;andavenuesforstudentstoaccesssupport.(StrategicPlanActionB2.1)
STAFFDEVELOPMENTANDRECRUITMENTSustainingacultureofgrowthandinnovation
5. Expand delivery of professional development programs to include peer collaboration, best‐practice
sharing,mentoring,andonlinelearning;andextendtoallstaffwhereappropriate.(StrategicPlanActionC1.2)
6. Identify teacher development needs using student data and teacher performance feedback, and alignprofessionaldevelopmentwiththoseneedsandwithstrategicinitiatives.(StrategicPlanActionC2.1)BUDGETANDINFRASTRUCTUREInvestingresponsiblyforexcellenceandgrowth
7. Ensure consistent and adequate distribution of non‐facilities resources relative to teacher and student
supportneeds,i.e.classsize,counselingresources,specialneeds.(StrategicPlanActionD1.4)8. Enhance long‐termplanningprocesses (e.g. building alignment ondemographic projections). (Strategic
PlanActionD2.3)9. Deliver communications and training required to promote consistent adoption of key technology
platformsbystaff,students,andparents.(StrategicPlanActionD3.3)GOVERNANCEANDCOMMUNICATIONSCreateafocused,transparentgovernanceprocessthatisamodelofinformedcommunicationanddecision
making.10. Communicateinformation,actions,challenges,andsuccessstoriestothecommunityonafrequentbasis
andinatransparentmanner.(StrategicPlanActionE1.1)11. ImprovePAUSDwebsiteforeaseofaccessing,organizing,anddisseminatinginformation.(StrategicPlan
ActionE1.3)12. Improveverticalandhorizontalalignmentonacademicrigor,grading,andcurricularelements.(Strategic
PlanActionE2.2)
Introductory Section 19
Palo Alto Unified School District 2015‐16 Budget
HUMANRESOURCES TheHumanResourcesDepartmentseekstoensurethattheDistrict’shumanandfinancialresourcesaresharply focusedonoureducationalpriorities.Key initiatives thatsupportprogresstowardthisgoalare:
Conductingpositive,productivenegotiations;
Selecting and implementing a datamanagement system that supports effective decision‐makingandincreasedefficiency;and
CollaboratingwiththeBusinessServicesdivisiontoimprovemonitoringofpositioncontrol,payrollbudget,andstaffingallocations.
Unifiedschooldistrictsarerequiredtospendatleast55%oftotalexpendituresonclassroom‐related salaries and benefits. This includes teachers and teacher aides. TheDistrict’s currentratiois65%.
2015‐16PAUSDCertificatedStaffingStandardsElementarySchool MiddleSchool HighSchoolPrincipal 1.0FTE Principal 1.0FTE Principal 1.0FTEK‐1Student/TeacherStaffingRatio UpTo22:1 AssistantPrincipal/Dean 2.0‐3.0FTE AssistantPrincipal/Dean 4.0FTE2‐3Student/TeacherStaffingRatio Upto23:1 6thGradeCoreStaffingRatio 24:1 9thGradeEnglish/MathStaffingRatio 22:14‐5Student/TeacherStaffingRatio UpTo24:1
7thGradeEnglish/MathStaffingRatio 24:1 OtherStudent/ClassStaffingRatio 28.5:1
Librarian 0.8‐1.0FTE8thGradeEnglish/MathStaffingRatio 24:1 NumberofClasses/Student 6.13
Music/PETravelingTeam*(Total20.45FTEs) Basedon#ofclasses
OtherStudent/ClassStaffingRatios 28.5:1 NumberofClassesTeachersTeach 5
ELD*(Total8.1FTEs)
Basedof#ofELstudents NumberofClasses/Student 7 Librarian 1.0FTE
SpecialDayClassTeachers(Total10.0FTEs) Variesbyschool NumberofClassesTeachersTeach 5 Student/CounselorRatio About300:1ResourceSpecialist 0.4‐0.8FTE Librarian 1.0FTE InstructionalSupervisor 2.4FTELanguageSpeech 0.5‐1.0FTE Student/CounselorRatio About360:1 AthleticDirector 0.4FTEPsychologist 0.2‐0.4FTE InstructionalSupervisor 1.0FTE StudentActivitiesDirector 0.6FTE StudentActivitiesDirector 0.2FTE WorkExperienceCoordinator 0.5FTE SIP SiteCouncilDecision Drama/Newspaper/Music 1.0FTE
SiteLiteracy/Reading 0.2‐0.4FTE SiteLiteracy/Reading 0.4FTE SiteTechnologySupport 0.1‐0.2FTE ROP 1.60FTE ELD 1.7FTEatJLS 0.8FTEatTerman ELD 1.6FTEatGunn
AVIDProgram 0.4FTE AVIDProgram 0.8FTESpecialDayClassTeachers VariesbySchool OpportunityProgram 0.8FTEResourceSpecialist 2.8‐4FTE IndependentStudyProgram 0.2‐0.3FTE
Psychologist 0.5‐1.0FTE SpecialDayClassTeachers VariesbySchoolLanguage/Speech 0.6‐0.8FTE ResourceSpecialist 5.0‐5.4FTE
Psychologist 1.0FTELanguage/Speech 0.5FTE
*ReflectstotalFTEsforallelementaryschools
NOTE:(FTEstandsforfull‐timeequivalent,e.g.,twohalf‐timeemployees=1FTE)
20 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
2015‐16ADOPTEDBUDGET
TheadoptedBudgetshowstheGeneralfundoperatingincomebudgetof$184.6millionand
theoperatingexpensebudgetof$185.6million.
Introductory Section 21
Palo Alto Unified School District 2015‐16 Budget
OVERVIEWOFGENERALFUND ThebulkoftheDistrict’sGeneralFundrevenues(85%)arespentonemployeesalariesandbenefits.Theremaining15%ofthebudgetisspentoncontractedservices,suppliesandmaterials,capital outlay, and other expenses. Unified school districts are required by law to spend at least55%oftotalexpendituresonclassroom‐relatedexpensesincludingteachersandteacheraides.TheDistrictmaintainsarationofwellover60%. The 2014‐15 estimated actuals are the baseline numbers for the 2015‐16 budget. Thissectionreportsonassumptionsrelatedtorevenueandexpendituresthathavebeenmadetocreatethe2014‐15budgetfromtheestimatedactuals. Thetableonpages27‐28showsthecomparisonbetweentheDistrict’sestimatedactualsfor2014‐15 (Column D) and the budget for 2015‐16 (Column E). The difference between the twocolumnsisshownasColumnF.Thefollowingaredetailsonthechangesandassumptionsthatarethebasisofthe2015‐16budget.Revenue
1. PropertyTaxes($144,075,513).Propertytaxrevenuecomesfromthreesources:thesecuredroll,theunsecuredroll,andhomeowners’exemption/subventions(HOX).Forthe2015‐16budget,thesecuredtaxes($133.2million),unsecuredtaxes($10.2million),andhomeowner’sexemptions($756,095)havebeenincreasedby5.24%overthe2014‐15estimatedrevenue.
2. Parcel Tax ($14,669,244). The residents of PaloAlto passed theMeasureAParcel Tax inMay2015forsixyearswithanincreaseto$758perparcelandwithanannualescalationof2%peryearthrough2020‐21.
3. Lease Revenue ($9,182,733). The District leases four of its properties to outsideorganizations. The Cubberley site is leased to the City of Palo Alto, along with portablebuildingsatseveralelementaryschoolsfordaycarefor$5.5million.TheFremontHillssiteis leased to the Pinewood School for $1.4 million and the Garland site is leased to theStratfordSchoolfor$877,651.TheDistrictalsoleasesthenewlyacquired525SanAntoniosite for$133,127 ina short term leasewith theAthenaAcademyandreceives25%ofallrental revenues generated by the sites to cover the cost of rental. Lease revenues areprojectedbaseduponsignedleasesforthefourleasedsitesandhistoricaltrendsatthesitelevel.
4. Special Education, including Mental Health ($8,951,577). Special education revenues are
fromthesesources:CountyOfficeSELPA($3.2million),federal($2.3million),andstateandlocal property taxes ($3.4 million). The projection for the District’s special educationrevenueisprovidedbythelocalspecialeducationlocalplanarea(SELPA).
5. OtherStateRevenue ($18,917,290).Otherstate revenue includesStateAid ($5.2million),EducationProtectionAccount($2.4million),lotteryrevenue($2.1million),Proposition39CleanEnergy($435,966),MandatedBlockGrant($442,456),onetimediscretionary funds($7.2million),SpecialEducationWorkability($64,075),andAdultEducation($1.0million).AllstaterevenueisbasedonfundinglettersreceivedbythestateorprojectedbaseduponratesprovidedbySchoolServicesofCalifornia(SSC).The increase isprimarilydueto the
22 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
one‐timecommoncorediscretionaryfundsof$7.2millionanda$463,000increaseinStateaidfortheVoluntaryTransfer
6. OtherFederalIncome($1,040,899).OtherfederalincomeconsistsprimarilyofNoChildLeftBehind (NCLB) revenue for professional development, low income and English leanerstudents ($596,041), and a grant from the Department of Rehabilitation ($407,432).Projections arebasedupon current2014‐15 awardsand information fromSSC regardingfederalfunding.Thisdecreaseresultsfromthecarryoverbalancesbeingremoved.
7. Palo Alto Partners in Education (PAPiE) ($5,300,000). The District has been given acommitmentof$5.3million for the2015‐16schoolyear fromPAPiEwhich isallocatedtoschools for target areas reflecting school district needs and priorities deemed mostimpactful by principals and parents as revealed in annual meetings, surveys, and focusgroups.The increaserepresentstheadditionalgenerosityof thecommunitythroughtheirtirelessefforts.
8. OtherLocalRevenue ($5,015,789).Other local revenue is primarily funds received at the
sitelevel,includingPTAdonations,athleticboosters,siterentals,anddepartmentalincome.Theserevenuesarebudgetedbasedonhistoricallevels,althoughthefundsarenotavailableto spend until they are collected by the sites. The reduction is due to a decrease in ROPrevenue of $189,742. In addition, school donations are adjusted throughout the year asactualdonationsarereceived.
9. InterfundTransfers in ($101,000). Interfund transfersof$21,000 is the transfer from the
CapitalFacilitiesFund.$80,000isfromtheRetireesBenefitsFund.Expenditures
1. Certificated Salaries ($97,664,373). Certificated salaries include classroom teachers,
counselors, psychologists, administrators, and other certificated staff. The salary budgetincreasescurrentstaffing,projectedincreasesinstaffingdueenrollmentgrowth,projectedcostofadditionalstep/columnincreases,andadditionalstaffingallocations.Theincreaseisdue an increase of about 37 FTE positions, an extra work day on the teacher’s contract($480,000),expandingthesummerprogram($300,000),andanoffsetbyaone‐time0.5%bonusin2014‐15.
2. Classified Salaries ($32,281,808). Classified salaries include classroom aides, secretaries,custodians,busdrivers,maintenanceworkers, foodserviceemployees,andallothernon‐certificatedstaff.Theprojectedcostofadditionalstepincreases,aswellasanincreaseof2mental health therapists, 2 custodians due to increasing square footage at facilities, anincrease inhours and reclassification formiddle schoolhealth technicians, an increase inadministrative staff, coupled with a decrease of special education aides. The increase isoffsetbyaone‐time0.5%bonusin2014‐15.
3. BenefitCosts($39,513,291).Benefitsincludestatutory,retirement,andhealthandwelfarecosts. Statutory costs include Medicare (1.45%), Social Security (6.2% for classifiedemployeesonly),unemploymentinsurance(0.05%),andworker’scompensation(2.4635%,upfrom2.209%in2014‐15).RetirementbenefitsincludeSTRS(10.73%,upfrom8.88%in2014‐15forcertificatedemployees)andPERS(11.847%,upfrom11.771%in2014‐15forclassifiedemployees).Healthandwelfarebenefitsarebasedonacontractual$13,070per
Introductory Section 23
Palo Alto Unified School District 2015‐16 Budget
FTEcontributionfromtheDistrict.TheincreaseisindirectcorrelationwiththeincreaseinsalariesandprimarilyduetotheincreaseinCALSTRS($1.6million),CALPERS($190,706),workers compensation rate ($547,993), andan increaseofhealth andwelfarebenefits toadditionalstaffing.
4. Supplies and Materials ($16,856,857). Supplies and materials include textbooks, librarybooks, instructionsmaterials,otherclassroomsupplies,technologypurchases(computers,tabletdevices,printers,etc),furniture,andothernon‐instructionalmaterials.Thegrowthisduetoanincreaseinone‐timecommoncorediscretionaryfundsof$7.2millionreservedfortextbookadoptionandone‐timeprojects.ThisbudgetcategoryischangedfromtheJune9proposed budget by $442,456. The Mandated Block Grant revenue of $442,456 wasbudgeted as categorical revenue with the corresponding expenditures by error. We arereducingtheexpenditurestoreflecttherevenuesasunrestricted.
5. Other Operating Expenses and Services ($18,670,889). Other operating expenses andservicesincludeservices,rentals, leases,maintenancecontracts,travel,insurance,utilities,legal, and other operating expenditures. Utilities ($3.6 million), special education non‐public schools ($3.0million), andmental health residential placements ($1.5million) arethethreelargestexpendituresinthisarea.
6. CapitalOutlay($355,500).Capitaloutlay includesvehicleand largetechnologypurchases,includingservers.
7. Interfund Charges ($116,837). Interfund charges include all indirect charges that werechargedtothevariousfunds.
8. InterfundTransfersOut ($1,505,700). Interfund transfers out is the transfer to theAdult
EducationFundof$1.0millionandtotheDeferredMaintenanceFundof$450,000.
24 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
CAPITALFUNDSBUDGETS
Capitalfundsarefundswhoseusesarerestrictedtocapitalpurposes.Itisusefultodevotebudgetattentiontothesefundsandtothinkofthemasagroup.Thisistruebecause,ascapitalprojectsandtasksareidentified,itisoftenthecasethatthereareoptionswithinthegroupforfundingandthattrade‐offsorcombinationsoffundscanaccomplishthepurposewhileremainingwithinthelegalrequirementsofthefunds.Fund14‐140,DeferredMaintenanceFundThisfundrecordstherevenueandexpendituresfromthestatedeferredmaintenanceapportionmentandDistrict‐matchingcontribution.Formerly,therewasa50‐50statematchonacappedamountoflocalrevenuedepositedinthefund.Thisisnolongerthecase.Thestateincomehasnow,inaccordancewithstateflexibilityallowance,beendirectedtotheGeneralFund.Fund21‐210,PropertyFundThisfundrecordstherevenueandexpendituresresultingfromsaleofrealpropertyorlease‐with‐option‐to‐purchaserealproperty.TheprojectedbalanceofthisfundasofJune30,2016,is$1,851,105.ExpendituresinthePropertyFundarerestrictedtocapitaloutlay.Fund21‐211,BuildingProjectsFundThebeginningfundbalanceforthisfundis$3,365,987.Noadditionalbudgetedexpenditureshavebeenproposedfor2015‐16.Fund21‐212,MeasureAStrongSchoolsBondThisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,theStateCareerTechnicalEducationgrant,andthefundingforbondissuingcosts,thecurrentanticipatedrevenueforthisprogramis$390,047,530asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Fund21‐216,PlannedMaintenanceFundTheamountof$17,000,000inGeneralObligationBondsauthorizedbythevotersin1995wasissuedinJuly2000tofundplannedmaintenance.Thesefundsareprojectedtobefullyexpendedin2013‐14.Atransferof$17,758,557isbudgetedfromthe2008MeasureAStrongSchoolsBond.TheprojectedbalanceofthisfundasofJune30,2016is$11,407,060.Fund25‐250,CapitalFacilitiesFundThisfundrecordstherevenueandexpendituresresultingfromthecollectionoffeesleviedonresidentialandcommercialdevelopment.Thesefeesarecurrentlyat$3.36persquarefootforresidentialdevelopmentand$0.54forcommercialdevelopment.
Introductory Section 25
Palo Alto Unified School District 2015‐16 Budget
ALLOTHERFUNDSBUGDETSFund11‐110,AdultSchoolFund.AdultEducationisprimarilysupportedbyitsownLCFFrevenue;studentfeesforclassesnotsupportedbythestateandverylimitedcategoricalfunds.TheprogramisnotprojectedtoencroachontheGeneralFund.Fund12‐120,ChildDevelopmentFund.Thisprogramissupportedbystaterevenueandparentfees.ChildcareservicesareprovidedbyPaloAltoCommunityChildCare(PACCC)asasub‐contractortotheDistrict.TheprogramisnotprojectedtoencroachontheGeneralFund.Fund13‐130,CafeteriaFund.TheDistrictreceivesfederalandstatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.NocontributionfromtheGeneralFund,astheprogramisnowself‐sufficient.Fund17‐170,SpecialReserveFund.Thisfundwasestablishedinspring1996.TheinitialbalanceinthisfundwascreatedbyatransferfromthepropertyfundandatransferfromtheGeneralFund.TherewasaloanfromthisfundtobalancetheGeneralFund.TheBoardofEducationapprovedaplantorepaythe“transfer/loan”throughinterestearningsatitsmeetingofMarch3,1998.Therehavebeennoexpendituresfromthisfundsincethattime.Fullrepaymentwascompletein2001‐02.Interestearningsinrecentyearswereretainedinthefund.TheJune30,2015,endingfundbalanceisprojectedtobe$14,375,748.Fund67‐670,Self‐Insurance,DentalFund.TheDistrictisself‐insuredforitsdentalinsuranceprogram.TheincomesourceispremiumspaidbytheDistrictonbehalfofemployees,andexpendituresareforclaimsincurred.Fund20‐200(formerly71‐710),RetireeBenefitsFund.TheRetireeBenefitsFundhasbeenshiftedfromFund710toFund200incompliancewithGASB54,FundBalanceReportingandGovernmentalFundTypeDefinitions,asthefundsarenotinanirrevocabletrust.ThisfundwasestablishedinJune2006toprepareforthecompliancewithGASB45andthefundingofretireebenefits.GASB45requirespublicagenciesreportcostsandobligationsforpost‐employmentbenefits.Notransfersarebudgetedintothisfund,astheliabilityisprojectedtodecreaseovertime.Thefundisestimatedtohaveabalanceof$2,273,464attheendof2015‐16.
26 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
Bond Status
Total Bond Issued 254,999
Bond Authorized, Not issued 123,001Other Income 12,141
Total Funds 390,141
Overall Allocation
Elemantary Schools 98,678
Middle Schools 48,796
High Schools 192,013
PAUSD/ Not Appropriated 30,236
Bond Issuance Costs 2,530
Planned Maintenance Cost 17,887
390,141
Budget status
Allocated to Projects But Not Committed 81,997
Committed but not expended 19,755
Expenditures 221,893
Reserves/Not Appropriated 66,497
390,141
(All amounts in $000's) All number was accumulated from the beginning of project, Year 2008‐09 FY.
Gunn High School 76,111 54,445 52,932 1,584 51,347
Palo Alto High School 108,708 74,964 58,596 12,565 46,031
Jordan Middle School 19,615 19,453 19,453 958 18,495
J.L.S. Middle School 16,111 15,979 15,882 58 15,824
Terman Middle School 13,070 13,012 12,972 66 12,907
Ohlone Elementary 10,556 10,526 10,481 0 10,481
Duveneck Elementary 9,278 9,174 9,168 944 8,224
Fairmeadow Elementary 7,657 7,591 7,567 95 7,473
All Other Elementary 24,282 2,337 2,331 0 2,331
Technology 10,485 9,734 9,715 77 9,637
Program Management 12,657 11,011 10,280 1,716 8,565
Planned Maintenance Cost 4,084 2,389 1,485 1,381 104
Subtotal ‐ Projects 312,614 230,617 210,862 19,444 191,419
Reserves
Gunn High School 7,194 ‐ ‐ ‐ ‐
Palo Alto High School 0 ‐ ‐ ‐ ‐
Elementary Schools - Reserve 38,406 ‐ ‐ ‐ ‐
Technology - Reserves 3,422 ‐ ‐ ‐ ‐
PAUSD - Reserve 0 ‐ ‐ ‐ ‐
PAUSD-Not Appropriated * 3,672 ‐ ‐ ‐ ‐
Palnned Maintenance-Not Appropriated* 13,803 ‐ ‐ ‐ ‐ Subtotal ‐ Reserves/Not Allocated 66,497 0 0 0 0
525 San Antonio -Property Acquisition 8,500 8,500 8,500 0 8,500
Other - Bond Issuance Costs 2,530 2,530 2,530 0 2,530Total 390,141 241,647 221,893 19,444 202,449
Total Expenditures 14‐15 FY Expenditures 08‐14 FY Expenditures Projects Budgeted Committed
FUND21‐212/216MEASUREA– STRONGSCHOOLSBONDPROJECT
Overall Allocation Bond Issued Budget Status
Introductory Section 27
Palo Alto Unified School District 2015‐16 Budget
GENERALFUND
A B C D E F2014-15 2014-15 Change 2014-15 2015-16 Change
General Fund General Fund From General Fund General Fund From2nd Interim Estimated 2nd Interim Estimated Proposed 2014-15
Budget Actual Budget Actual Annual EstimatedBudget Actual
REVENUES:
REVENUE LIMIT SOURCES LCFF State Aid 2,560,485 2,560,485 - 2,560,485 2,560,485 - Voluntary Transfer Program State Aid 2,195,515 2,195,515 - 2,195,515 2,658,839 463,324 Education Protection Account (EPA) 2,413,868 2,401,210 (12,658) 2,401,210 2,444,728 43,518
Secured Property Taxes 126,535,000 126,535,000 - 126,535,000 133,165,434 6,630,434 Unsecured Property Taxes 9,139,000 9,648,408 509,408 9,648,408 10,153,984 505,576 Transfer in lieu property taxes (20,468) (20,468) (20,468) - 20,468 Home Owners' Exemption/ Subventions 718,000 718,448 448 718,448 756,095 37,647 Special Education Tax Transfer 2,684,178 2,684,178 - 2,684,178 2,614,745 (69,433)
Revenue Limit Sources 146,246,046 146,722,776 476,730 146,722,776 154,354,310 7,631,534
FEDERAL SOURCESSpecial Education - Ongoing 2,226,964 2,226,964 - 2,226,964 2,211,477 (15,487) Special Education - Mental Health 140,374 140,544 170 140,544 139,448 (1,096) Title I - Low Income and Neglected 310,678 308,949 (1,729) 308,949 233,762 (75,187) Dept of Rehabilitation 407,432 407,432 - 407,432 407,432 - Title II - Improving Teacher Quality 400,599 399,724 (875) 399,724 168,927 (230,797) Title III - Immigrant Ed. 77,073 82,164 5,091 82,164 60,616 (21,548) Title III - Limited English Proficient 116,090 126,050 9,960 126,050 132,736 6,686 Other Federal Sources 43,427 43,427 - 43,427 37,426 (6,001)
Federal Sources 3,722,637 3,735,254 12,617 3,735,254 3,391,824 (343,430)
STATE SOURCESLottery 2,128,717 2,128,717 - 2,128,717 2,064,320 (64,397) Special Education Mental Health 717,244 717,244 - 717,244 717,244 - Mandated Cost - Block Grant 440,823 424,513 (16,310) 424,513 442,456 17,943 One-Time discretionary funds - Common C 821,239 821,239 - 821,239 7,219,993 6,398,754 Special Educ. Workability 63,400 64,075 675 64,075 64,075 - CA Clean Energy 470,270 435,966 (34,304) 435,966 435,966 - Adult Education Revenues - - - 1,026,428 1,026,428
Other State Sources 4,641,693 4,591,754 (49,939) 4,591,754 11,970,482 7,378,728
OTHER LOCAL REVENUEParcel Tax 12,369,244 12,369,244 - 12,369,244 14,669,244 2,300,000 Lease Income 10,150,337 10,158,900 8,563 10,158,900 9,182,733 (976,167) Interest Income 115,000 115,000 - 115,000 115,000 - Special Education (from COE) 3,221,476 3,221,476 - 3,221,476 3,268,663 47,187 Other Local Income 10,534,421 10,743,178 208,757 10,743,178 10,315,789 (427,389)
Other Local Revenue 36,390,478 36,607,798 217,320 36,607,798 37,551,429 943,631 TOTAL OPERATING REVENUE 191,000,854 191,657,582 656,728 191,657,582 207,268,045 15,610,463
28 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
GENERALFUND
A B C D E F2014-15 2014-15 Change 2014-15 2015-16 Change
General Fund General Fund From General Fund General Fund From2nd Interim Estimated 2nd Interim Estimated Proposed 2014-15
Budget Actual Budget Actual Annual EstimatedBudget Actual
EXPENSES:
CERTIFICATED SALARIES Teachers 78,926,131 78,716,993 (209,138) 78,716,993 81,336,299 2,619,306 Administrators 7,269,096 7,269,096 - 7,269,096 8,352,247 1,083,151 Other Certificated 6,853,014 6,545,796 (307,218) 6,545,796 7,975,827 1,430,031 Certificated Salaries 93,048,241 92,531,885 (516,356) 92,531,885 97,664,373 5,132,488
CLASSIFIED SALARIES Instructional Aides 9,418,212 9,418,212 - 9,418,212 9,113,118 (305,094) Supervisors/Administrators/Clerical 11,625,754 11,231,729 (394,025) 11,231,729 11,688,068 456,339 Maintenance/ Operations/ Transportation/S 9,923,747 9,923,747 - 9,923,747 10,768,337 844,590 Other Classified 656,489 656,489 - 656,489 712,285 55,796 Classified Salaries 31,624,202 31,230,177 (394,025) 31,230,177 32,281,808 1,051,631
EMPLOYEE BENEFITSCertificated Retirement (STRS) 8,422,440 8,374,964 (47,476) 8,374,964 10,018,398 1,643,434 Classified Retirement (PERS) 3,184,537 3,187,706 3,169 3,187,706 3,378,412 190,706
Social Security -OASDI 3,567,068 3,571,161 4,093 3,571,161 3,858,677 287,516 Health Insurance 18,080,111 18,080,111 - 18,080,111 19,031,742 951,631 Unemployment Insurance 57,705 57,745 40 57,745 61,811 4,066 Workers Compensation Insurance 2,664,514 2,616,258 (48,256) 2,616,258 3,164,251 547,993 Employee Benefits 35,976,375 35,887,945 (88,430) 35,887,945 39,513,291 3,625,346
SUPPLIES AND MATERIALS Textbooks 100,000 921,239 821,239 921,239 7,319,993 6,398,754 Other Books 500 500 - 500 500 - Instructional Supplies/Materials 6,491,082 6,893,463 402,381 6,893,463 7,675,965 782,502 Other Supplies/ Materials 2,058,165 2,058,165 - 2,058,165 1,860,399 (197,766) Supplies/Materials 8,649,747 9,873,367 1,223,620 9,873,367 16,856,857 6,983,490
OTHER OPERATING EXPENSES & SERVICES Meetings, Workshops, Dues and Members 1,287,311 1,287,311 - 1,287,311 610,066 (677,245) Liability and Property Insurance 654,125 654,125 - 654,125 694,038 39,913 Utilities 3,627,690 3,627,690 - 3,627,690 3,682,592 54,902 Rentals and Repairs 837,300 837,300 - 837,300 987,900 150,600 Other Services 14,089,319 13,909,514 (179,805) 13,909,514 12,696,293 (1,213,221) Other Operating Expenses & Services 20,495,745 20,315,940 (179,805) 20,315,940 18,670,889 (1,645,051)
CAPITAL OUTLAY Site and Building Improvements 10,000 10,000 - 10,000 10,000 - Equipment 347,000 347,000 - 347,000 345,500 (1,500) Capital Outlay 357,000 357,000 - 357,000 355,500 (1,500)
OTHER EXPENSES AND OUTGO Interfund Charges (96,156) (96,156) - (96,156) (116,837) (20,681) Other Expenses and Outgo (96,156) (96,156) - (96,156) (116,837) (20,681)
TOTAL OPERATING EXPENSE 190,055,154 190,100,158 45,004 190,100,158 205,225,881 15,125,723
EXCESS REVENUES OVER EXPENS 945,700 1,557,424 611,724 1,557,424 2,042,164 484,740
OTHER FINANCING SOURCES Transfer/Loan From Other Funds 110,000 110,000 - 110,000 101,000 (9,000) Transfer/Loan To Other Funds (1,055,700) (2,376,026) (1,320,326) (2,376,026) (1,505,700) 870,326 TOTAL OTHER SOURCES (945,700) (2,266,026) (1,320,326) (2,266,026) (1,404,700) 861,326
NET CHANGE FUND BALANCE - (708,602) (708,602) (708,602) 637,464 1,346,066
BEGINNING BALANCERestricted/Reserved/ Designated 22,613,504 22,613,504 - 22,613,504 28,850,473 6,236,969 Undesignated 7,187,845 7,187,845 - 7,187,845 242,274 (6,945,571)
TOTAL BEGINNING BALANCE 29,801,349 29,801,349 - 29,801,349 29,092,747 (708,602)
ENDING BALANCERestricted/Reserved/ Designated 22,720,513 28,850,473 6,129,960 28,850,473 28,886,599 36,126 Undesignated 7,080,836 242,274 (6,838,562) 242,274 843,612 601,338
TOTAL ENDING BALANCE 29,801,349 29,092,747 (708,602) 29,092,747 29,730,211 637,464
Introductory Section 29
Palo Alto Unified School District 2015‐16 Budget
2015
-16
2015
-16
2015
-16
2015
-16
2015
-16
Ad
ult
Sch
oo
lC
hil
d D
eve
lC
afe
teri
aD
efe
rre
dS
pe
cia
l R
ese
rve
Fu
nd
11-
110
Fu
nd
12-
120
Fu
nd
13-
130
Ma
inte
na
nce
Fu
nd
17-
170
Fu
nd
14-
140
RE
VE
NU
ES
Rev
enue
Lim
it S
ourc
esF
eder
al S
ourc
es21
6,82
557
4,21
0O
ther
Sta
te S
ourc
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465,
839
39,6
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Loc
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3,71
11,
900,
000
5,28
972
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Tran
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450,
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TO
TA
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PE
RA
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G R
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1,91
6,23
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5,83
92,
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72,0
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EX
PE
NS
ES
Cer
tific
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Sal
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s94
5,79
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Sal
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s46
7,06
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Ben
efits
352,
148
306,
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Sup
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s/M
ater
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91,6
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215,
373
Con
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116,
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451,
864
193,
799
Cap
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and
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2,86
20
Tran
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Oth
er F
unds
13,9
75T
OT
AL
OP
ER
AT
ING
EX
PE
NS
E2,
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461
465,
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2,56
8,58
390
0,00
00
Re
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s o
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(un
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-160
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4,73
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Be
gin
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1,67
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1,12
5,28
814
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,748
Le
ss S
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(25,
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(45,
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En
din
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ala
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(U
nre
stri
cte
d)
1,49
2,29
80
79,4
6868
0,57
714
,375
,748
SPECIALREVEN
UEFUNDS
30 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
2015
-16
Se
lf I
ns.
De
nta
lF
un
d 6
7-67
0
RE
VE
NU
ES
Rev
enue
Lim
it S
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esF
eder
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Sta
te S
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Loc
al S
ourc
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724,
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Tran
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Fun
dsT
OT
AL
OP
ER
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ING
RE
VE
NU
E1,
724,
076
EX
PE
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ES
Cer
tific
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Sal
arie
sC
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ified
Sal
arie
s14
,994
Em
ploy
ee B
enef
its4,
896
Sup
plie
s/M
ater
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Con
trac
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ervi
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1,72
4,07
6C
apita
l Out
lay
Oth
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xpen
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Out
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ansf
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out
To O
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Fun
dsT
OT
AL
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ER
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EX
PE
NS
E1,
743,
966
Re
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s o
ver
(un
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xp
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-19,
890
Be
gin
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850,
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Le
ss S
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s In
ven
tory
En
din
g F
un
d B
ala
nce
(U
nre
stri
cte
d)
830,
950
PROPRIETARYFUNDS
Introductory Section 31
Palo Alto Unified School District 2015‐16 Budget
2015
-16
2015
-16
2015
-16
2015
-16
2015
-16
Pro
pe
rty
Bu
ild
ing
Pro
ject
sS
tro
ng
Sch
oo
lsP
lan
ne
dC
ap
ita
lB
on
dM
ain
ten
an
ceF
aci
liti
es
Fu
nd
21-
210
Fu
nd
21-
211
Fu
nd
21-
212*
Fu
nd
21-
216*
*F
un
d 2
5-25
0
RE
VE
NU
ES
Rev
enue
Lim
it S
ourc
esF
eder
al S
ourc
esO
ther
Sta
te S
ourc
esO
ther
Loc
al S
ourc
es12
9,60
415
,746
5,47
1,98
964
,875
718,
924
Sal
e of
Pro
pert
ies
Tran
sfer
s-in
Fro
m O
ther
Fun
ds4,
992,
341
All
Oth
er F
inan
cing
Sou
rces
1,58
3,20
0G
O B
onds
378,
000,
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TO
TA
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129,
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718,
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EX
PE
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Cer
tific
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Sal
arie
sC
lass
ified
Sal
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s2,
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80,1
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mpl
oyee
Ben
efits
845,
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25,4
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uppl
ies/
Mat
eria
ls9,
413,
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Con
trac
t S
ervi
ces
87,7
0458
,702
,714
100,
000
218,
256
Cap
ital O
utla
y22
6,85
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82,
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Oth
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ses
and
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go83
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1,06
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6
Re
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xp
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41,9
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,746
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479,
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Be
gin
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9
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ss S
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s In
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7,50
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4,49
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7
*$37
8 M
Gen
eral
Obl
igat
ion
Bon
d P
asse
d by
the
vot
ers
in J
une
2008
**F
unde
d by
$17
.7 M
of t
he $
378M
Mea
sure
A S
tron
g S
choo
ls B
onds
pas
sed
by t
he v
oter
s in
200
8
CAPITALFUNDS
32 Introductory Section
Palo Alto Unified School District 2015‐16 Budget
2015
-16
Re
tire
e B
en
efi
tsF
un
d 2
0-20
0F
orm
erl
yF
un
d 7
1-71
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VE
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s-in
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dsT
OT
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Sal
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efits
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ater
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Con
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ital O
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ense
s an
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er F
unds
80,0
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E80
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ue
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ver
(un
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xp
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(72,
000)
Be
gin
nin
g F
un
d B
ala
nce
2,34
5,46
4
Le
ss S
tore
s In
ven
tory
En
din
g F
un
d B
ala
nce
(U
nre
stri
cte
d)
2,27
3,46
4
FIDUCIARYFUNDS
Introductory Section 33
Palo Alto Unified School District 2015‐16 Budget
Pro
pe
rty
ta
x in
cre
as
e 7
.47
% f
or
20
14
-15
, an
d f
or
the
ou
t y
ea
rs a
re 5
.36
%, 5
.40
%, 5
.41
%, 5
.46
%, 5
.51
%E
nro
llme
nt
Gro
wth
Us
ed
- M
od
era
te p
roje
cti
on
(1
22
, 23
4, 1
80
, -4
8, -
48
)T
ran
sfe
rs t
o R
ou
tin
e M
ain
ten
an
ce
= 3
.0%
fro
m G
en
era
l Fu
nd
20
15
-16
20
16
-17
20
17
-18
20
18
-19
20
19
-20
20
20
-21
1
BE
GIN
NIN
G F
UN
D B
AL
AN
CE
29
,09
2,7
47
29
,73
0,2
11
2
9,7
30
,21
1
29
,73
0,2
11
2
9,7
30
,21
1
2
9,7
30
,21
1
2
R
es
tric
ted
/Re
se
rve
d/D
es
ign
ate
d2
8,8
50
,47
3
2
8,8
86
,59
9
28
,91
0,9
96
2
9,1
76
,92
8
29
,44
9,4
16
29
,67
6,6
12
3
Un
de
sig
na
ted
24
2,2
74
84
3,6
12
81
9,2
14
5
53
,28
3
2
80
,79
5
5
3,5
99
4
Pro
po
se
d B
ud
ge
ted
Re
ve
nu
e2
07
,36
9,0
45
5
T
ota
l Op
era
ting
Re
venu
e fr
om
Pri
or Y
ea
r2
07
,36
9,0
45
20
7,5
44
,82
5
2
16
,40
9,2
23
22
5,4
92
,13
9
2
33
,06
5,3
57
6
Re
mo
ve P
rop
. 30
Re
venu
e -
Fun
din
g fr
om
20
12
-13
to 2
01
8-1
9(2
,44
4,7
28
)
7
Re
mo
ve P
rop
. 39
Re
venu
e -
Fun
din
g fr
om
20
13
-14
to 2
01
7-1
8(4
35
,96
6)
8
Re
mo
ve O
ne-T
ime
Co
mm
on
Co
re F
und
s(7
,21
9,9
93
)
9
To
tal R
ec
urr
ing
Op
era
tin
g R
ev
en
ue
fro
m P
rio
r y
ea
r2
00
,14
9,0
52
20
7,5
44
,82
5
2
15
,97
3,2
57
22
3,0
47
,41
1
2
33
,06
5,3
57
10
Incr
ea
se V
TP
Ba
se R
eve
nue
42
,54
1
66
,99
4
78
,23
1
68
,42
7
72
,87
6
11
Incr
ea
se p
rop
ert
y ta
xes
- se
e a
bo
ve*
7,7
22
,44
7
8,1
97
,09
0
8,6
55
,73
2
9,2
08
,33
3
9,8
00
,03
7
12
Incr
ea
se p
arc
el t
axe
s (2
% a
nnua
lly)
29
3,3
85
29
9,2
53
3
05
,23
8
3
11
,34
2
3
17
,56
9
1
3
In
cre
ase
sp
eci
al e
d S
tate
inco
me
due
to S
tate
CO
LA
1
05
,61
0
1
66
,31
5
19
7,2
43
17
6,7
46
18
1,1
64
14
Incr
ea
se lo
ttery
Inco
me
for e
nro
llme
nt g
row
th a
nd ra
te1
9,7
64
3
7,9
08
2
9,1
60
(7
,77
6)
(7
,77
6)
1
5
In
cre
ase
lea
se in
com
e (
1.6
0%
, 2.4
8%
, 2.8
7%
, 2.5
%, 2
.5%
, fo
r C
ity a
nd 3
% a
ll o
the
rs)
23
8,7
38
24
5,9
00
2
53
,27
7
2
60
,87
5
2
68
,70
2
1
6
R
em
ova
l of G
arla
nd le
ase
inco
me
(8
77
,65
1)
17
Re
gio
nal O
ccup
atio
nal P
rog
ram
(14
9,0
62
)
(1
49
,06
2)
-
18
To
tal P
roje
cte
d R
ev
en
ue
20
7,3
69
,04
5
20
7,5
44
,82
5
2
16
,40
9,2
23
22
5,4
92
,13
9
2
33
,06
5,3
57
24
3,6
97
,93
0
19
Pro
po
se
d B
ud
ge
ted
Ex
pe
nd
itu
res
20
6,7
31
,58
1
20
To
tal O
pe
ratin
g E
xpe
nditu
res
fro
m P
rio
r ye
ar
20
6,7
31
,58
1
2
07
,54
4,8
26
21
6,4
09
,22
3
2
25
,49
2,1
39
23
3,0
65
,35
7
2
1
R
em
ove
Pro
p. 3
0 e
xpe
nditu
res
- F
und
ing
fro
m 2
01
2-1
3 to
20
18
-19
(1,1
53
,00
0)
2
2
R
em
ove
Pro
p. 3
9 e
xpe
nditu
res
- F
und
ing
fro
m 2
01
3-1
4 to
20
17
-18
(48
5,4
85
)
2
2
R
em
ove
One
-Tim
e C
om
mo
n C
ore
Fun
ds
(7,2
19
,99
3)
2
3
T
ota
l Re
cu
rrin
g O
pe
rati
ng
Ex
pe
nd
itu
res
fro
m P
rio
r Y
ea
r1
99
,51
1,5
88
20
7,5
44
,82
6
2
15
,92
3,7
38
22
4,3
39
,13
9
2
33
,06
5,3
57
24
Ad
diti
ona
l te
ach
ers
for g
row
th 5
, 10
, 8, -
2, -
2 F
TE
(sa
l/be
nefit
s)5
98
,10
5
1
,21
4,1
53
.15
98
5,8
92
.36
(2
50
,17
0)
(25
3,9
23
)
2
5
A
dd
itio
nal s
pe
cia
l ed
uca
tion
tea
che
rs fo
r e
nro
llme
nt g
row
th 1
, 2, 1
, 0, 0
FT
E (
sal/b
ene
fits)
11
9,6
21
24
2,8
31
1
23
,23
7
-
-
2
6
A
dd
itio
nal s
pe
cia
l ed
uca
tion
aid
es
for
enr
ollm
ent
gro
wth
1, 1
, 1, 0
, 0 F
TE
(sa
l/be
nefit
s)5
3,6
56
5
4,4
61
5
5,2
78
-
-
2
7
N
et i
ncre
ase
- c
ert
ifica
ted
ste
p/c
olu
mn
incr
ea
ses
& a
ttriti
on/
retir
em
ent
sa
ving
s1
,85
5,6
23
1
,87
8,6
92
1
,89
7,4
24
1
,89
2,6
71
1
,88
7,8
46
2
8
N
et i
ncre
ase
- cl
assi
fied
ste
p/co
lum
n in
cre
ase
s &
attr
itio
n/re
tire
me
nt s
avi
ngs
77
4,7
63
78
1,8
98
7
86
,18
3
78
6,1
83
78
6,1
83
29
Est
ima
ted
incr
ea
se in
Pub
lic E
mp
loye
es
Re
tire
me
nt S
yste
m (P
ER
S)
rate
(0.8
% to
2.4
%)
26
7,6
16
78
6,3
85
5
32
,12
0
5
40
,10
2
5
82
,46
6
3
0
E
stim
ate
d in
cre
ase
in C
alif
orn
ia T
ea
che
rs R
etir
em
en
t (S
TR
S)
rate
incr
ea
se b
y 1
.85
% e
ach
ye
ar
1,8
06
,79
1
1,8
33
,89
3
1,8
61
,40
1
1,8
89
,32
2
1,9
17
,66
2
31
Ad
diti
ona
l ma
inte
nanc
e c
ost
s to
me
et t
he 3
.0%
re
qui
rem
ent
(42
,51
9)
2
16
,78
8
20
0,7
09
15
9,1
33
16
1,6
74
32
Ad
diti
ona
l sch
oo
l dis
cre
tiona
ry b
udg
ets
12
,81
0
24
,57
0
18
,90
0
(5,0
40
)
(5,0
40
)
33
Incr
ea
se in
util
itie
s e
xpe
nse
s (5
% fo
r 2
01
6-1
7 to
20
20
-21
)1
79
,90
0
1
88
,89
5
19
8,3
40
20
8,2
57
21
8,6
70
34
Incr
ea
se in
sp
eci
al e
duc
atio
n no
n-p
ublic
sch
oo
l tui
tion
(5%
)2
10
,00
0
2
20
,50
0
23
1,5
25
24
3,1
01
25
5,2
56
35
Ce
nerg
istic
Ene
rgy
Co
ntra
ct E
nds
(76
,20
0)
36
Pla
nnin
g c
ost
s fo
r 1
3th
ele
me
nta
ry s
cho
ol
21
0,0
00
37
Op
era
ting
co
sts
for
13
th e
lem
ent
ary
sch
oo
l1
,57
6,0
00
38
Ava
ilab
le fo
r E
mp
loye
e C
om
pe
nsa
tion
and
Pro
gra
m E
nha
nce
me
nts
2,2
73
,07
1
1,4
21
,33
1
2,4
67
,39
2
1,6
86
,66
0
5,0
81
,77
8
39
To
tal P
roje
cte
d E
xp
en
dit
ure
s
20
6,7
31
,58
1
20
7,5
44
,82
6
2
16
,40
9,2
23
22
5,4
92
,13
9
2
33
,06
5,3
57
24
3,6
97
,92
9
40
Exc
ess
of R
eve
nue
s o
ver
Exp
ens
es
(Unr
est
ricte
d)
63
7,4
64
(0)
0
(0)
0
0
\
41
EN
DIN
G F
UN
D B
AL
AN
CE
29
,73
0,2
11
29
,73
0,2
11
2
9,7
30
,21
1
29
,73
0,2
11
2
9,7
30
,21
1
2
9,7
30
,21
1
42
Re
str
icte
d/R
es
erv
ed
/De
sig
na
ted
*2
8,8
86
,59
9
2
8,9
10
,99
6
29
,17
6,9
28
2
9,4
49
,41
6
29
,67
6,6
12
29
,99
5,5
89
43
Un
de
sig
na
ted
84
3,6
12
81
9,2
14
55
3,2
83
2
80
,79
5
5
3,5
99
(2
65
,37
8)
PA
LO
AL
TO
UN
IFIE
D S
CH
OO
L D
IST
RIC
T2
01
5-1
6 P
RO
PO
SE
D B
UD
GE
T
MU
LT
I-Y
EA
R G
EN
ER
AL
FU
ND
PR
OJ
EC
TIO
N
2015‐16
ADOPTEDBUDGET
GEN
ERALFUND
Organizational Section 35
Palo Alto Unified School District 2015‐16 Budget
PaloAltoUnifiedSchoolDistrict
VISIONSTATEMENTWesupportallPAUSDstudentsastheypreparethemselvestothriveasglobalcitizensinarapidlychangingworld.Wedevelopourstudents’knowledge,criticalthinking,andproblemsolvingskills,andnurturetheircuriosity,creativity,andresilience,empoweringeverychildtoreachhisorherfullestintellectual,social,andcreativepotential.
36 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
PALOALTOUNIFIEDSCHOOLDISTRICT
OPERATINGVALUES
Organizational Section 37
Palo Alto Unified School District 2015‐16 Budget
A
B
C
D
E
PAUSDANNUALFOCUSEDGOALS/ACTIONS ACADEMIC EXCELLENCE AND LEARNING Preparing every student with knowledge and skills for postsecondary success
1. Increase small group instruction and/or other differentiation strategies effectively to appropriately challenge all students to ensure core content mastery. (Strategic Plan Action A1.1)
2. Integrate Common Core State Standards with an emphasis on content mastery, critical thinking, creativity, communication, collaboration, and technological literacy. (Strategic Plan Action A2.1)
3. Increase and improve job-embedded professional development and co-teaching to ensure access to the general education curriculum for struggling students. (Strategic Plan Action A3.4)
PERSONAL DEVELOPMENT AND SUPPORT Fostering joy in learning through personal development across multiple dimensions
4. Ensure safe and positive school environments for students through partnerships, student engagement, and improved procedures. Ensure school environments are safe and welcoming for all students through: student education; mentoring relationships; research-based programs; training for staff, volunteers, and substitutes; and avenues for students to access support. (Strategic Plan Action B2.1)
STAFF DEVELOPMENT AND RECRUITMENT Sustaining a culture of growth and innovation
5. Expand delivery of professional development programs to include peer collaboration, best-practice sharing, mentoring, and online learning; and extend to all staff where appropriate. (Strategic Plan Action C1.2)
6. Identify teacher development needs using student data and teacher performance feedback, and align professional development with those needs and with strategic initiatives. (Strategic Plan Action C2.1)
BUDGET AND INFRASTRUCTURE Investing responsibly for excellence and growth
7. Ensure consistent and adequate distribution of non-facilities resources relative to teacher and student support needs, i.e. class size, counseling resources, special needs. (Strategic Plan Action D1.4)
8. Enhance long-term planning processes (e.g. building alignment on demographic projections). (Strategic Plan Action D2.3)
9. Deliver communications and training required to promote consistent adoption of key technology platforms by staff, students, and parents. (Strategic Plan Action D3.3)
GOVERNANCE AND COMMUNICATIONS Create a focused, transparent governance process that is a model of informed communication and decision making.
10. Communicate information, actions, challenges, and success stories to the community on a frequent basis and in a transparent manner. (Strategic Plan Action E1.1)
11. Improve PAUSD website for ease of accessing, organizing, and disseminating information. (Strategic Plan Action E1.3)
12. Improve vertical and horizontal alignment on academic rigor, grading, and curricular elements. (Strategic Plan Action E2.2)
38 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
HISTORYOFPALOALTO Ourorganizationalvisionistobenationallyrecognizedforeducationalandinstructionalexcellence,forthequalityofourgraduates,andforleadershipinthefieldofpubliceducationatthelocal,state,andnationallevels. PaloAltoUnified School is located in thenorthernmost sectionof SantaClaraCounty. ItsattendanceareaservesstudentswholiveintheCityofPaloAlto,incertainareasofLosAltosHillsandPortolaValley,andontheStanfordUniversitycampus. Thearea that isnowcalledPaloAltohasbeen inhabited for thepast5,000years.OhloneIndians lived here before the arrival of the Spaniards in 1769. The next hundred years saw thedevelopmentofthemissionsalongthelengthofCalifornia,followedbythegrantingofranchosbyMexicotoitsfavoredcitizens.ThegradualmovementofpeopleintothearealedtotheformationofthetowncalledPaloAlto(meaningtalltree)anditsgrowthintothecityweknowtoday.Twomajorevents have materially formed the city; the founding of Stanford University in 1891 and thefoundingofHewlett‐Packardin1939.Withthefirstevent,theintellectualandculturalseedsofthecityweresown;withthelattereventcamethedevelopmentofthetownasaleaderintechnologyandbusiness.
PaloAltoUnifiedSchoolDistrictservesawell‐educated,high‐techcommunityandStanfordUniversity,oneoftheworld’sleadinguniversities.Thecommunityplacesahighvalueoneducationand supports the schools with generous commitments of time and money. Its expectations areequallyhigh,andstudentsexcelinmanyareas. ThepopulationofPaloAltostandsat64,484,withameanhouseholdincomeof$140,900,amediansinglefamilyhomepriceof$1,334,500,andamediancondo/townhomepriceof$675,000.(Source:SantaClaraCountyAssociationofRealtors)Theunemploymentlevelis3.2%.77%percentofadultresidentshaveaBAorhigher,with43%havingatleastonegraduatedegree.TherearefivelibrariesinPaloAltowithacirculationof1.5million.
Palo Alto88%
Stanford2%
Los Altos Hills 4%
East Palo Alto5%
Other2%
Enrollment by City
Organizational Section 39
Palo Alto Unified School District 2015‐16 Budget
THESCHOOLDISTRICT The school districtwas found onMarch 20, 1893. The first school opened in September1893, with two teachers and 70 pupils crowded into a temporary two‐room schoolhouse. TheDistrict grew until 1967, when enrollment peaked at 15,575 students. At that time the Districtoperated22,K‐6elementaryschools, three7‐9juniorhighschools,andthree10‐12highschools.Enrollmentbegantodeclineinthe1970sandcontinuedtodeclinethroughthe1980s.Thebottomof the decline was reached in 1989 when total enrollment stood at 7,452. The configuration ofschoolsthenstoodatelevenelementaryschools,onemiddleschool,andtwohighschools. JordanMiddle School has since been reopenedas enrollment has increased, and in September1998weopenedatwelfthelementaryschool,BarronPark.InAugust2001,TermanMiddleSchoolreopenedasathirdmiddleschool.THESCHOOLS
PAUSD operates a pre‐school program, a Young Fives and a Transitional Kindergartenprogram (atGreendell), twelveK‐5 elementary schools, three 6‐8middle schools, two9‐12highschools, a self‐supporting Adult School, Children’s Hospital School at Stanford’s Lucille PackardChildren’sHospital,andaSummerSchool.BelowisalistingoftheK‐12Schools,theirlocation,andtheir14thdayenrollmentfor2014‐15.
ElementarySchools(K‐5) EnrollmentAddison 650AddisonAve. 462BarronPark* 800BarronAve. 340JuanaBriones 4100OrmeSt. 347Duveneck 705AlesterAve. 483ElCarmelo 3024BryantSt. 404Escondido 890EscondidoRd. 576Fairmeadow 500E.MeadowDr. 544WalterHays 1525MiddlefieldRd. 516Hoover 445E.CharlestonRd. 403LucilleNixon 1711StanfordAve. 475Ohlone 950AmarilloAve. 608PaloVerde 3450LouisRd. 405Greendell(YoungFives&TransitionalKindergarten)
4120MiddlefieldRd. 100
MiddleSchools(6‐8) J.L.Stanford 460E.MeadowDr. 1103Jordan 750N.CaliforniaAve. 1105Terman 655ArastraderoRd. 720 HighSchools(9‐12) Gunn 780ArastraderoRd. 1874PaloAlto 50EmbarcaderoRd. 1933AlternativePrograms 88*IncludesSAIstudentsinregularclassroomcounts.
40 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
PALOALTOUNIFIEDSCHOOLDISTRICTSANTACLARACOUNTY,CALIFORNIA
BoundariesincludemostoftheCityofPaloAlto,partofLosAltosHills,andthecampusof
StanfordUniversity.ThetotalareaservedbytheDistrictis45squaremiles.
Organizational Section 41
Palo Alto Unified School District 2015‐16 Budget
LEGALSTATUS The local Board of Education is an agency of the state government established by theEducationCode.Itisheldresponsibleforthedirectionofthepublicschoolsandtheacquisitionandexpenditureoffundsrelatedthereto.WithinthelimitssetbytheeducationCode,thecontroloftheDistrictresideswiththeBoard,whichestablishespolicyanddelegatesadministrativeresponsibilitytotheSuperintendentofSchools.FISCALINDEPENDENCE Palo Alto Unified School District is fiscally independent. While the County Office ofEducationreviewstheDistrict’sbudgetsandfinancialreports,theDistrictmonitorsandauditsitsownday‐to‐daytransactions.STUDENTPLACEMENT Studentsareassignedtoschoolsbasedontheattendanceareasinwhichtheylive.Ifspaceisnot available in their neighborhood school they are assigned to the nearest school that canaccommodate them. Students may request transfer to any school in the District that has spaceavailable.IntradistrictTransfers PAUSD elementary schools have distinctive educational programs. Each of the schoolsattractsstudentsfromotherattendanceareaswithintheDistrict.HooverandOhlone,theDistrict’salternative schools, and the Spanish and Mandarin Immersion Programs, Young Fives andTransitional Kindergarten have no designated attendance areas, so most of their students areintradistricttransfers.InterdistrictTransfers There are three avenues bywhich studentswho live outside the District can attend ourschools:VoluntaryTransferProgram,theAllenBill,andotherinterdistricttransfers.VoluntaryTransferProgram(VTP) TheVoluntaryTransferProgram(VTP)wasestablishedin1986tofurtherequalizeeducationalopportunitiesforallstudentsandtoreduceminorityisolation.Therearethreecriteriaforapplying:studentsmustbeminority,mustlivewithintheboundariesoftheRavenswoodSchoolDistrictinSanMateoCounty,andmustbeenteringkindergarten,firstorsecondgrade.Aminimumof60studentsareacceptedeachyearand,onceaccepted,canremainintheDistrictthrough12thgradeaslongastheycontinuetoliveintheRavenswoodDistrict.In2015‐16,theVTPenrollmentisprojectedat656.
42 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
AllenBill UndertheprovisionsoftheAllenBill,parentsemployedwithinschooldistrictboundariesmayapplytotransfertheirchildrenintoaschoolinthatdistrictifroomisavailable.PAUSDreceivesmanyAllenBillapplicationseachyear.However,becauseoftheincreaseinregularK‐12enrollmentoverthelastseveralyears,thereisnoextraspaceavailableinourclassrooms.Therefore,theBoardofEducationhasnotauthorizedtheSuperintendenttoadmitanynewAllenBillstudentssincethe1995‐96schoolyear.OtherInterdistrictTransfers AnothertypeoftransferisavailabletofamiliesresidingoutsidePAUSDboundariesaswellastotheDistrict’sresidents.ManyofthestudentstransferringoutoftheDistrictresideinanareaofLosAltosHillsthatisclosertoLosAltosschoolsthantoNixonElementary,theclosestPaloAltoschool.Thecriteriaforgrantinganinterdistricttransferareprimarilylimitedtohealthandsafetyissues.Thetransfermustbeauthorizedbyboththedistrictofresidenceandthedistrictofrequestedattendance.InterdistricttransfersrequestedbystudentsinanotherdistrictarealmostneverapprovedbyPAUSD. In2014‐15,236non‐residentstudentswereenrolledunderspecialprovisionsforchildrenofdistrictemployees.Thisprogrambeganin1990‐91. TheI‐20programprovidesastudentvisaforforeignstudentswhoarenotpartofthelicensedforeignexchangeprogram.Inordertolimitclasssize,theDistrictnolongeracceptsstudentsundertheprovisionsoftheI‐20program.InterdistrictSummary Thefollowingtableshowsactualtotalinterdistrictenrollmentthrough2014‐15includingstudentsofdistrictemployees,AllenBill,regularinterdistricttransfer,andVoluntaryTransferProgramsstudents,whichamounttoapproximately7%oftheDistrict’stotalstudentpopulation.Forecastsassumethatfutureenrollmentswillequaltheaverageenrollmentofthelastfiveyears.
Non‐ResidentStudents
2006‐07 2007‐08 2008‐09 2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15
StudentsofDistrictEmployees
118 126 139 138 160 153 168 198 220
AllenBillTransferStudents
0 0 0 0 0 0 0 0 0
RegularInterdistrictTransferStudents
21 54 55 33 29 18 18 9 16
I‐20Students 0 0 0 0 0 0 0 0 0
VoluntaryTransferProgramStudents
537 572 573 616 566 590 610 633 620
TOTALNon‐ResidentStudents
676 752 767 787 755 761 796 840 856
Organizational Section 43
Palo Alto Unified School District 2015‐16 Budget
TheStaff ThequalityoftheDistrict’seducationalprogramislargelydependentuponthequalityofitsgreatestresource– itsemployees.Thesteadyincreaseinstaffsince1997‐98canbeattributedtoteachershired for enrollment increases, expansionof class size reductionat the secondary level,andtheaugmentationofstaffingformulastoprovideadditionalservicestostudents. PAUSDstaffmembersarecharacterizedaseitherCertificatedorClassified.Certificatedstaffpossessastatelicenseorcredential.Classifiedstafffunctionsinsupportrolesbothintheclassroomand in administrative positions. In 2014‐15, the District employs staff members equivalent toapproximately1,425fulltime(FTE)positions.Ofthese,62%arecertificatedand38%areclassified.Sincemanyclassifiedstaffmembersworklessthanfulltime,theproportionofcertificatedFTEtoclassifiedFTEisgreaterthanthecountofindividuals.Over62%ofthecertificatedstaffhasearnedmaster’sdegrees,andover3%holddoctorates.56 teachersholdNationalBoard forProfessionalTeachingStandardscertificatesand14certificatedstaffholdCertificatesofClinicalCompetency. Approximately85%oftheDistrict’sbudgetgoestoemployeesalariesandbenefits.PAUSDcontinuestoattracthighlyqualifiedstaffmembersthroughitsdedicationtoeducationalexcellence,itsdesirableworkingconditions,andsalariesthatarehigherthancountyandstateaverages.
750 758 798 801 811 816 824 831 852914
454 496 506 523 525 530 535 536 541 551
0
100
200
300
400
500
600
700
800
900
1000
2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
ChangeinStaffing
Certificated Classified
TheAdministration The Superintendent of Schools is the executive officer of the Board and has theresponsibilityforimplementingBoardpolicies.Heischargedwithalladministrativedutiesrelatedtotheschoolsystemandisresponsiblefortheefficientoperationofallindividualschoolsandotheradministrativeunits. District‐wide administrative functions are organized into units as shown in theorganizationalchartonthenextpage.Eachoftheelementary,middle,andhighschools,aswellastheAdultSchool,isadministeredbyaprincipal.
44 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
PaloAltoUnifiedSchoolDistrict2015‐16Administrators
Organizational Section 45
Palo Alto Unified School District 2015‐16 Budget
LONGRANGEGOALS
BUDGETPOLICY TheBoardofEducationhasadoptedapolicyforbudgetincompliancewiththeEducationCodeanditisrevisedasneeded.TheSuperintendentofSchoolssubmitstheannualdistrictbudgetto the Board of Education for approval and adoption as authorized by law. The Superintendentrecommendstheallocationofresourcesforallfunds,programs,services,andoperationalunitsintheDistrict.PROPERTYFUND The District maintains a Property Fund (Capital Projects Fund), which has accumulatedprimarilyfromthesaleofrealproperties.ThePropertyFundisoneoftheDistrict’slargestfinancialassets,secondonlytoitsinventoryofbuildingsandgrounds.Understatestatue,thePropertyFundismaintainedseparatelyfromallotherfunds. PropertyFundincomecontinuestoaccruefromleasepurchasetransactions, incomefrominvestments, andother allowable sources.ThePropertyFundmaybeused to record the incomefromfuturerealproperty transactions.PropertyFundprincipaland incomemaybeused to fundcapital outlay projects, such as the rehabilitation, modernization, and/or expansion of facilities;deferredmaintenanceprojects; theacquisitionofrealproperty;andtheacquisitionofequipmentandfurniture. As part of the approval of the annual budget, the Board considers any proposed use ofPropertyFundprincipalandincome,andtakesseparateactiontoapprovesuchuses.
46 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
BASICAIDRESERVEFUND WiththehighlyvolatilenatureofCommunityfundingandtheconstantthreatfromtheStatetoredistributefromCommunityFundedschooldistrictstheirpropertytaxcollectionsinexcessoftherevenuelimitentitlements,CommunityFundeddistrictsmustmaintainhigherlevelofreserve.ThisspecialreservefundwasestablishedinApril1996,andisactuallypartoftheDistrict’sBasicAidreserve.TheinitialbalanceinthisfundwascreatedbytransfersfromthepropertyfundandtheGeneralFundforapartialrepaymentofapropertyfund“transfer/loan”madein1994‐95.InterestearningseachyeararetransferredtotheGeneralFund. Aspartoftheapprovaloftheannualbudget,theBoardconsidersanyproposeduseofBasicAid Reserve policy. Prior to 2013‐14, the target reserve amount is equal to half the differencebetweenitspropertytaxrevenueandtheamountitwouldreceiveasaRevenueLimitdistrict. In2013‐14, due to the new State funding methodology and the elimination of Revenue Limitcalculations,theBoardapprovedarevisedBasicAidReservePolicy.Thetargetedreserveamountisequal to 10% of general fund budget expenditures. The recommended 10% Basic Aid Reservewould includethe3%staterequiredreserve foreconomicuncertainties in theGeneralFundandthe 7% in the Basic Aid Reserve Fund. PAUSD is projecting $206,731,581 of expenditures andtransfersoutfor2015‐16.Thetargetedreserveamountis$20.7million,$6.2millionintheGeneralFundand$14.5millionintheBasicAidReserveFund.Thereserveamountisfullyfunded.
$9.51 $9.56 $9.61 $9.67
$12.90$14.30 $14.40
$13.79 $13.14 $13.99
$17.03
$‐
$5
$10
$15
$20
$25
$30
2009‐10 2010‐11 2011‐12 2012‐13 2013‐14 2014‐15EstimatedActuals
2015‐16 Budget
In M
illions
Basic Aid Reserve Target
Additional AmountNeeded to Reach Target
Actual Basic Aid Amount
Organizational Section 47
Palo Alto Unified School District 2015‐16 Budget
BALANCEDBUDGETREQUIREMENTANDRESOLUTIONOFCOMPLIANCE/NON‐COMPLIANCE TheBoardofEducationhasabalancedbudgetrequirement.ThismeansthatthetotalGeneralFundandBasicAidReserveFundexpenditures,transfersto/fromotherfunds,andothersources/usesofresourcesshallnotrequirethetransferorexpenditureoftheBasicAidReserveFundprincipalbalanceoroftheGeneralFundreserve.Theadoptedbudgetdoesnotcomplywiththispolicy,astheBoardhasapprovedtheuseoftheunrestricted,undesignatedfundbalanceoverthenextthreeyears.STANDARDSANDCRITERIA TheCaliforniaDepartmentofEducationhasadoptedstandardsandcriteriaforschooldistrictbudgets.TheDistrictbudgetcomplieswiththeStandardsandCriteria. PursuanttoEducationCodeSection33127,standardsandcriteriaweredevelopedforlocaleducationalagenciesandtheiroversightagenciestouseindevelopingannualbudgets,managingsubsequentexpendituresfromthosebudgets,andassessingfiscalsolvencybasedonreviewsofbudgetsandinterimreports.Thecriteriaandstandardsincludeanalysesdailyattendance,revenuesandexpenditures,reservesandfundbalance,andmultiyearcommitments.ADMINISTRATIVEPROCEDURES School,departmentand/orinstructionalprogrambudgetrequestsaresubmittedannuallyintheformatdesignatedbytheChiefBusinessOfficial.AbudgetcalendarispreparedandpresentedtotheBoardbytheChiefBusinessOfficialinordertoprovideaccessibilitytothebudget‐makingprocessfortheBoard,staff,andpublic. TheChiefBusinessOfficial,incollaborationwiththeCabinet,hasresponsibilityforthefollowing: ProjectingDistrictincomefromstate,local,andfederalsources; ProjectingDistrictexpensesbyaccount; CompilingtheannualDistrictbudget;and Establishingbudgetaccountingprocedures. Oncethebudgetisadopted,allphasesofgeneralandbudgetaryaccountingfollowproceduresoutlinedbytheEducationCodeandareinaccordancewiththeCaliforniaSchoolAccountingManualpublishedbytheCaliforniaDepartmentofEducationaccordingtothefollowingprocedure:
1. TheChiefBusinessOfficialmayimplementsupplementaryaccountingprocedures.2. Resourceallocationsperunitofenrollmentattheschoolsareestablishedannuallyduring
thebudgetdevelopmentprocess. a. Onceenrollmentisestablishedforagivenyear,theSuperintendentordesignee
adjuststotalallocationstoreflectactualenrollmentdataasoftheeleventhdayofthenewschoolyear.
b. Fundsmaybetransferredbetweensub‐accountswithinthemajoraccountinwhichthefundshavebeenbudgeted.
c. UnexpendedbaseallotmentfundsmaybecarriedoverandexpendedinthefollowingfiscalyearfordesignatedpurposesasapprovedbytheSuperintendentordesignee.
3. TheAnnualFinancialReportisavailableonDistrict’swebsite:www.pausd.org.
48 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
ThebudgetdevelopmentprocessbeginsinJanuarywiththeGovernor’sproposedbudget.Atthattime,Districtgoalsandprioritiesarerevisedandestablished.InMarch,withtheSecondInterimFinancialReportasaspringboard,advisorygroupsandadministratorsreviewthebudgetandprovideinput.BudgetupdatesarepresentedatsubsequentBoardmeetingsforfurtherinputanddiscussionbytheBoardandgeneralpublic.TheproposedbudgetisbroughttotheBoardofEducationinJunefordiscussionandpublichearingbeforebeingapprovedbytheBoardnolaterthanJune30.
EachyeartheBoardadoptsacalendarfordevelopmentofthebudgetforthesubsequentfiscal
year.ThebudgetdevelopmentcalendarprovidesforallactionsthatmustbetakentomeetlegaldeadlinesandthoseactionsthatneedtobetakentopreparetheBoardforfinaladoptionofthebudget.
BudgetDevelopmentCalendarUsedin2015‐16 forthe2016‐17Budget
June2015 Adoptionof2015‐16PAUSDBudget
July2015 GovernorSignsthe2015‐16StateBudget
August2015 PropertyTaxProjectionsfromCountyof SantaClara
September2015 FirstRevisionof2015‐16
October2015 BudgetStudySession
November2015 CountyController‐TreasurerPropertyTaxProjectionUpdate
November2015 FirstInterimPAUSDFinancialReport
December2015 PAUSDEnrollmentProjections
January2016 ReleaseofGovernor’sRecommended2016‐17StateBudget
February2016 CountyController‐TreasurerPropertyTaxProjectionUpdate
February2016 SecondInterimPAUSDFinancialReport
February2016 BudgetStudySessionandAllocationfor2016‐17
May2016 StateBudgetUpdate
May2016 Governor’sMayRevise&PropertyTaxProjectionUpdate
June2016 Adoptionof2016‐17PAUSDBudget
June2016 Governor’sSignsStateBudget
CAPITALBUDGETPROCESS
Asignificantamountofdollarsislocatedincapitalfunds.Thesearefundswhoseusesarerestrictedtocapitalpurposes.Itisusefultodevotebudgetattentiontothesefundsandtothinkofthemasagroup.Thisisbecauseascapitalprojectsandtasksareidentified,itisoftenthecasethatthereareoptionswithinthegroupforfunding.Trade‐offsorcombinationsoffundscanaccomplishthepurposewhileremainingwithinthelegalrequirementsofthefunds.Throughouttheyear,theDistrictengagesinanumberofdialoguesrelatedtofacilitiesandcapitalfundsthatfinanceprojectstomaintainandimproveourschools.
Inthespring,staffreviewedwiththeBoardofEducationafive‐yearmodelofrevenuesforcapitalbudgets.Thereviewwascompletedwithmodelexpendituresforeachofthecapitalbudgets.ThesebudgetshadthreereadingsbytheBoardofEducationpriortoadoption.
Organizational Section 49
Palo Alto Unified School District 2015‐16 Budget
AccountingPolicies
TheaccountingpoliciesofPAUSDconformtogenerallyacceptedaccountingprinciplesasprescribedbytheGovernmentalAccountingStandardsBoard(GASB)andtheAmericanInstituteofCertifiedPublicAccountants,exceptthatacompletehistoricalcostrecordoffixedassetshasnotbeenmaintained.DistrictaccountsforitsfinancialtransactionsinaccordancewiththepoliciesandproceduresoftheCaliforniaSchoolAccountingManual.FundAccountingThe accounts of PaloAltoUnified SchoolDistrict are organized on the basis of funds or accountgroups,eachofwhichisconsideredtobeaseparateaccountingentity.Theoperationsofeachfundareaccountedforwithaseparatesetofself‐balancingaccountsthatcompriseitsassets,liabilities,fundbalanceorretainedearnings,revenues,andexpendituresorexpenses,asappropriate.Districtresourcesareallocatedtoandaccountedforinindividualfundsbaseduponthepurposeforwhichtheyaretobespentandthemeansbywhichspendingactivitiesarecontrolled.PaloAltoUnifiedSchoolDistrictaccountsareorganizedintofundtypesandaccountgroupsasfollows:GovernmentalFunds
TheGeneralFundisthegeneraloperatingfundoftheDistrict. SpecialRevenuefundsareusedtoaccountforspecificrevenuesourcesthatarelegally
restrictedtoexpendituresforspecificpurposes. CapitalProjectsfundsareusedtoaccountfortheacquisitionand/orconstructionofall
majorgovernmentalgeneralfixedassets.ProprietaryFunds
Proprietary,orInternalService,fundsareusedtoaccountforservicesrenderedonacost‐reimbursementbasiswithintheDistrict.TheDistrictisself‐insuredforWorkers’Compensationanddentalcare.
REVENUE/EXPENDITURES
PAUSDrecordsrevenuesandexpendituresinaccordancewiththeCaliforniaSchoolAccountingManualasprescribedbyEducationCodeSection41010.PAUSDrevenuesandotherfinancialresourcesareclassifiedbyfundandsource.
Therevenuesareclassifiedbyfundasfollows:Funds03‐030to06‐068 GeneralFundFund11‐110 AdultEducationFundFund12‐120 ChildDevelopmentFundFund13‐130 CafeteriaFundFund14‐140 DeferredMaintenanceFundFund17‐170 BasicAidReserveFundFund20‐200 RetireeBenefitFundFund21‐210 PropertyFundFund21‐211 BuildingProjectsFundFund21‐212 MeasureAFund
50 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
Fund21‐215 PlannedMaintenanceFundFund25‐250 SchoolImpactFeesFundFund67‐670 DentalInsuranceFundWithineachfund,therevenuesareclassifiedbysourceasfollows:8010‐8099 RevenueLCFFSource8100‐8299 FederalRevenue8300‐8599 OtherStateRevenue8600‐8799 OtherLocalRevenue8910‐8929 InterfundTransfersIn8930‐8979 OtherFinancingSources8980‐8999 ContributionstoRestrictedProgramsPAUSDexpendituresareorganizedbyobject.Theuseofobjectsfacilitatesthepreparationofbudgetsandthevariousfinancialreportsrequestedbyfederal,state,county,andlocalagencies.Withineachfund,themajorobjectclassificationsforexpendituresare:1000 CertificatedPersonnelSalaries2000 ClassifiedPersonnelSalaries3000 EmployeeBenefits4000 BooksandSupplies5000 Services/OtherOperatingExpenditures6000 CapitalOutlay7000 OtherOutgo
MEASUREMENTBASISBasisofaccountingiswhenrevenuesandexpendituresorexpensesarerecognizedintheaccountsandreportedinthefinancialstatements.Italsorelatestothetimingofmeasurementmade,regardlessofthemeasurementfocusapplied.Governmentalfundsaregenerallyaccountedforusingthemodifiedaccrualbasisofaccounting.Theirrevenuesarerecognizedintheaccountingperiodinwhichtheybecomebothmeasurableandavailabletofinanceexpendituresofthecurrentfiscalperiod.Expendituresarerecognizedintheaccountingperiodinwhichtheliabilityisincurred(whengoodsarereceivedorservicesrendered).Proprietaryfundsareaccountedforusingtheaccrualbasisofaccounting.Revenuesarerecognizedwhenearnedandexpensesarerecognizedwhentherelatedliabilitiesareincurred.PAUSDFUNDSPaloAltoUnifiedSchoolDistrict’sbudgethastwelvefunds.Theirtypesandfunctionsareasfollows:Fund03‐030to06‐068GeneralFund
TheDistrict’sGeneralFundistheday‐to‐dayoperatingfundandaccountsforallfinancialtransactionsthatarenotproperlyrecordedinanyoftheotherfundsforwhichtheBoardofEducationhasresponsibility.Thesalariesforteachers,administrators,librarians,instructionalaides,clericalstaff,busdrivers,maintenancestaff,andmostothercertificatedandclassifiedpositionsarerecordedintheGeneral
Organizational Section 51
Palo Alto Unified School District 2015‐16 Budget
Fund.Utilitybills,mostsuppliesandmaterials,gasoline,advisorsandconsultants,forexample,arealsopaidfromtheGeneralFund.Fund11‐110AdultEducationFund(SpecialRevenueFund)
TheAdultSchoolissupportedbyitsownstateapportionment.TheAdultSchoolreceivesstatefundingaswellasstudentfeesfornon‐statesupportedclasses.Inaddition,theAdultEducationprogramreceivesFederalfundsforitsEnglishasaSecondLanguage(ESL)program,andstatefundsforthePreschoolFamilyprogram.Fund12‐120ChildDevelopmentFund(SpecialRevenueFund)
TheChildDevelopmentProgramprovidesfortheinstructionandsupervisionofpreschoolandschoolagechildrenwhoseparentsareworking,attendingschool,orotherwiseunabletocarefortheirchildrenduringtheday.Aparentwithamedicaldisabilitymayalsoqualifyafamilyforchildcare.Parentspayafeethatisonaslidingscaledependingonfamilyincomeandnumberofpersonsinthefamily.Thefeeschedulegivesanadvantageandfirstprioritytolowincomefamilies.ThepreschoolclassroomsarespreadthroughouttheDistrictintheelementaryschools.Preschoolchildrenattendallday,usuallybetweennineandelevenhours.Childrenarrivebetween7:00‐9:00a.m.andareservedabreakfast,lunch,andanafternoonsnack.TheschoolageclassroomsarelocatedatFairmeadowSchool.Schoolagechildrenattendbeforeandafterschoolwhenelementaryschoolisinsession.Thisprogramisfundedbystaterevenueandparentfees.Itisself‐supportinganddoesnotfinanciallyencroachontheGeneralFund.PAUSDsubcontractswithPaloAltoCommunityChildCare(PACCC)fortheday‐to‐daymanagementoftheprogram.Fund13‐130CafeteriaFund(SpecialRevenueFund)
TheCafeteriaFundisusedtoaccountforincomeandexpensesintheoperationoftheDistrict’sStudentNutritionandCafeteriaProgram.Theprogramprovideslunchdailyateveryschoolsite,servingoveronemillionmealsperyear.TheDistrictreceivesFederalandstatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.Fund14‐140DeferredMaintenanceFund(SpecialRevenueFund)
TheDeferredMaintenanceFundrecordstherevenueandexpendituresfromthestateDeferredMaintenanceapportionmentanddistrictcontributions.
52 Organizational Section
Palo Alto Unified School District 2015‐16 Budget
Fund17‐170BasicAidReserveFund(SpecialRevenueFund)In 1996 the Board, recognizing the unique status of the Palo Alto Unified School District as aCommunityFundedDistrict,establishedtheBasicAidReserveFund.Thefundmayonlybeusedfornon‐recurringexpenses.TheJune30,2016,endingfundbalanceisprojectedtobe$14,375,748.Fund20‐200RetireeBenefitFund
TheRetireeBenefitFundwasestablishedinJune2006toaddresstherequirementofGASB
45thatschooldistrictsdiscloseretireehealthbenefitliabilities.TheJune30,2016,endingfundbalanceisprojectedtobe$2,273,464.AGASB45actuarialvaluationonPAUSDpostemploymentbenefitobligationswasdonebyNorthBayPensionsasofJuly1,2012.TheDistrict’sretireehealthcareactuarialliabilityisestimatedtobe$23,520,252.TheRetireeBenefitFundaccountsforseparatelyrestrictedmoneyfromdistrictcontributionsforemployees’retirementbenefitpayments.In2009,theDistrictreachedagreementfromitsemployeegroupstoeliminatethisbenefitforallemployeeshiredafterMay31,2009,andthusthisliabilitywillbeeliminatedoverthenext30years,approximately.Fund21‐210PropertyFund(CapitalFund)
Since1982‐83theDistricthasusedtheproceedsfromthesaleofsurplusschoolsitestosupporttheDeferredMaintenanceprogramforbuildingsandgrounds,topurchaseinstructionalandotherequipment,andtosupplementtheDistrict’sGeneralFund.ThetransactionsarerecordedinthePropertyFund,whichisarestrictedfund.DuetostatutorylimitationsonthelengthoftimeforwhichaschooldistrictcanuseproceedsandinvestmentincomefromthesaleofsurpluspropertiesforGeneralFundpurposes,beginningwiththe1996‐97schoolyeartheDistrictcannolongermaketransfersfromthePropertyFundtotheGeneralFund.InApril1996theDistrictestablishedaBasicAidReserveFundandtransferredintoit$4.9millioninremainingfundsfromthesaleofsurplusproperties.AllfuturesupplementstotheGeneralFundwillinsteadcomefromtheBasicAidReserveFund.Fund21‐211BuildingProjectsFund(CapitalFund)
TheBuildingforExcellenceFundwasestablishedtoaccountforproceedsfromthesaleofbondsandthecapitalexpendituresfromtheseproceeds.InJune1995,thecommunityoverwhelminglyvotedtoapproveabondmeasureof$143million.ThebondswereissuedtorenovateandmodernizetheschoolsoverthenextseventonineyearsinaccordancewiththeBuildingforExcellenceReconfiguredMasterPlan.ThefirstseriesofbondswasissuedinAugust1995,intheamountof$3.5million.ThesecondseriesofbondswasissuedinAugust1996,intheamountof$122.5million.ThethirdandfinalserieswasissuedinAugust2000andplacedinthePlannedMaintenanceFund.
Organizational Section 53
Palo Alto Unified School District 2015‐16 Budget
Fund21‐212MeasureAFund(CapitalFund)
Thisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,thecurrentanticipatedrevenueforthisprogramis$390,047,530asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Fund21‐216PlannedMaintenanceFund(CapitalFund)
ThePlannedMaintenanceFundwasestablishedtoaccountforthethirdandfinalseriesofgeneralobligationbondsintheamountof$17millionissuedinAugust2000.Thesefundsareusedforplannedmaintenance.In2013‐14,a$17,758,557transferwasmadefromtheFund212MeasureAFundtocontinuefundingplannedmaintenance.TheprojectedbalanceofthisfundasofJune30,2016is$11,407,060.Fund25‐250SchoolImpactFeesFund(CapitalFund)
TheSchoolImpactFeesFundwasestablishedtoaccountformoneysreceivedfromfeesleviedondevelopersforincreasesinsquarefootageasaconditionofreceivingabuildingpermitfromtheCity.Expendituresinthefundarerestrictedtoconstructionandreconstructionofschoolfacilitiestoaccommodatestudentenrollmentgrowthresultingfromthedevelopment.Fund67‐670DentalInsuranceFund(ProprietaryFund)
TheDistrictisself‐insuredforitsDentalInsuranceProgram.IncomeandexpensesforthatpurposeareaccountedforintheDentalFund.TheincomesourceisthepremiumspaidbytheDistrictonbehalfofemployees;expendituresareforclaimsincurred.
Financial Section 55
Palo Alto Unified School District 2015‐16 Budget
THEPALOALTOUNIFIEDSCHOOLDISTRICT(PAUSD)BUDGETThisbudgetpresentationusesapyramidapproach.Itisdividedintotwomajorsections.Thefirstpartsummarizesallfunds–revenuesandexpense–forPaloAltoUnifiedSchoolDistrict.Thesecondpartpresentsbudgetdetailsbylocationorprogramforeachindividualfund.
FINANCIALSECTION
56 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FF11
1,53
4,43
211
5,00
6,15
111
6,69
3,56
112
5,79
8,53
913
7,25
3,28
214
6,72
2,77
615
4,35
4,31
016
2,11
9,29
817
0,38
3,38
217
9,11
7,34
5Fe
dera
l Sou
rces
5,77
8,19
55,
823,
701
4,64
1,01
15,
219,
678
3,89
9,18
64,
512,
922
4,18
2,85
94,
195,
516
4,21
5,44
74,
239,
085
Oth
er S
tate
Sou
rces
11,8
87,7
668,
873,
096
6,07
3,08
96,
818,
348
6,82
3,67
65,
160,
956
12,4
75,9
595,
389,
428
5,60
6,38
75,
411,
929
Oth
er L
ocal
Sou
rces
38,3
47,6
2442
,309
,197
43,0
00,9
3044
,267
,767
43,2
81,0
8042
,518
,116
42,9
64,7
4542
,396
,697
42,8
91,5
2643
,570
,693
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
4,54
4,88
827
,130
,893
1,85
8,91
878
,174
,482
62,1
74,2
6612
5,48
6,77
71,
606,
700
1,62
3,59
11,
650,
191
1,68
1,73
8TO
TAL
OPE
RATI
NG R
EVEN
UE17
2,09
2,90
519
9,14
3,03
817
2,26
7,50
926
0,27
8,81
425
3,43
1,49
032
4,40
1,54
721
5,58
4,57
321
5,72
4,53
022
4,74
6,93
423
4,02
0,79
0
EXPE
NSES
Certi
ficat
ed S
alar
ies
75,8
74,9
1676
,114
,248
78,4
36,5
4184
,397
,865
90,2
37,2
7493
,371
,446
98,6
10,1
7110
2,19
5,98
510
5,71
9,40
111
0,01
1,86
6Cl
assi
fied
Sala
ries
28,2
12,9
0228
,629
,881
28,8
98,8
6330
,432
,231
32,2
31,9
6733
,077
,690
34,1
18,2
4234
,548
,959
35,4
21,4
2836
,305
,327
Empl
oyee
Ben
efits
30,5
28,7
3332
,550
,965
33,2
76,6
4833
,784
,798
34,7
82,9
7236
,786
,499
40,3
10,3
3943
,563
,925
47,4
59,1
3551
,293
,039
Supp
lies/
Mat
eria
ls8,
155,
411
8,08
9,05
98,
631,
847
9,72
4,91
010
,718
,829
11,7
47,8
3618
,183
,867
10,8
79,4
6611
,152
,377
10,9
23,9
22Co
ntra
ct S
ervic
es27
,672
,135
28,1
27,6
3528
,780
,037
32,3
30,9
3830
,719
,815
40,2
91,8
6222
,844
,563
21,8
73,0
1722
,344
,567
22,8
48,1
46Ca
pita
l Out
lay
7,90
6,16
612
,611
,378
50,6
54,7
3559
,856
,326
28,6
40,4
6182
,364
,775
3,52
0,50
03,
185,
800
2,73
5,80
02,
735,
800
Oth
er E
xpen
ses
and
Out
go16
2,89
711
2,50
042
,182
36,8
180
66,2
08,9
8331
,500
33,3
6936
,313
39,8
05Tr
ansf
ers-
out T
o O
ther
Fun
ds2,
254,
935
2,13
0,89
31,
816,
736
2,35
3,42
822
,174
,266
2,45
6,02
61,
585,
700
1,58
5,70
01,
585,
700
1,58
5,70
0TO
TAL
OPE
RATI
NG E
XPEN
SE18
0,76
8,09
518
8,36
6,55
923
0,53
7,58
925
2,91
7,31
524
9,50
5,58
436
6,30
5,11
721
9,20
4,88
221
7,86
6,22
222
6,45
4,72
123
5,74
3,60
5
Reve
nues
ove
r (un
der)
Expe
nses
-8,6
75,1
9010
,776
,479
-58,
270,
080
7,36
1,49
93,
925,
906
-41,
903,
570
-3,6
20,3
09-2
,141
,692
-1,7
07,7
88-1
,722
,815
Begi
nnin
g Fu
nd B
alan
ce16
8,57
2,85
715
9,89
7,66
717
0,67
4,14
611
2,40
4,06
611
9,76
5,56
512
3,69
1,47
181
,787
,900
78,1
67,5
9176
,025
,899
74,3
18,1
11
Endi
ng F
und
Bala
nce
159,
897,
667
170,
674,
146
112,
404,
066
119,
765,
565
123,
691,
471
81,7
87,9
0078
,167
,591
76,0
25,8
9974
,318
,111
72,5
95,2
96
2015‐16
ADOPTEDBUDGET
ALLFUNDS
Financial Section 57
Palo Alto Unified School District 2015‐16 Budget
$172,092,905
$199,143,038
$172,267,509
$260,278,814
$253,431,490
$324,401,547
$215,584,573
$215,724,530
$224,746,934
$234,020,790
180,768,095
188,366,559
230,537,589
252,917,315
249,505,584
366,305,117
219,204,882
217,866,222
226,454,721
235,743,605
$0
$1
00,0
00,
00
0
$2
00,0
00,
00
0
$3
00,0
00,
00
0
$4
00,0
00,
00
0
20
09-1
0A
ctu
als
20
10-1
1A
ctu
als
20
11-1
2A
ctu
als
20
12-1
3A
ctu
als
20
13-1
4A
ctu
als
20
14-1
5E
stim
ate
dA
ctu
als
20
15-1
6A
do
pte
dB
ud
ge
t
20
16-1
7F
ore
cast
20
17-1
8F
ore
cast
20
18-1
9F
orca
st
2015‐16AdoptedBudget
AllFunds
Rev
enu
esE
xpe
nditu
res
58 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FF11
1,53
4,43
211
5,00
6,15
111
6,69
3,56
112
5,79
8,53
913
7,25
3,28
214
6,72
2,77
615
4,35
4,31
016
2,11
9,29
817
0,38
3,38
217
9,11
7,34
5Fe
dera
l Sou
rces
5,26
7,79
65,
236,
741
4,03
4,40
34,
560,
612
3,15
8,73
23,
735,
254
3,39
1,82
43,
391,
824
3,39
1,82
43,
391,
824
Oth
er S
tate
Sou
rces
11,1
99,2
018,
172,
983
5,46
1,90
96,
242,
463
6,27
3,61
34,
591,
754
11,9
70,4
824,
875,
863
5,08
0,08
64,
870,
523
Oth
er L
ocal
Sou
rces
30,3
82,1
8934
,188
,078
34,8
15,9
0936
,283
,507
36,3
76,1
0236
,607
,798
37,5
51,4
2937
,056
,840
37,4
52,9
3138
,011
,446
Sale
of P
rope
rties
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
438,
441
419,
218
437,
182
431,
818
125,
563
110,
000
101,
000
101,
000
101,
000
101,
000
TOTA
L O
PERA
TING
REV
ENUE
158,
822,
059
163,
023,
170
161,
442,
965
173,
316,
939
183,
187,
291
191,
767,
582
207,
369,
045
207,
544,
825
216,
409,
223
225,
492,
138
EXPE
NSES
Certi
ficat
ed S
alar
ies
74,8
28,7
5475
,155
,337
77,5
13,5
9383
,472
,917
89,3
01,2
3992
,531
,885
97,6
64,3
7310
1,23
5,05
410
4,73
4,63
910
8,99
8,84
1Cl
assi
fied
Sala
ries
26,6
33,4
9827
,022
,551
27,2
62,0
9428
,616
,296
30,3
84,4
1531
,230
,177
32,2
81,8
0833
,110
,227
33,9
46,5
8634
,788
,047
Empl
oyee
Ben
efits
29,8
02,2
2131
,785
,962
32,5
44,5
4333
,056
,541
34,0
81,7
2735
,887
,945
39,5
13,2
9142
,863
,437
46,7
41,1
3850
,554
,401
Supp
lies/
Mat
eria
ls6,
277,
180
6,05
1,18
36,
571,
692
6,46
1,14
67,
489,
510
9,87
3,36
716
,856
,857
9,60
7,15
59,
848,
513
9,58
2,63
7Co
ntra
ct S
ervic
es14
,276
,961
15,0
20,0
0315
,970
,345
17,0
53,1
7120
,347
,359
20,3
15,9
4018
,670
,889
19,0
60,7
8919
,470
,184
19,9
00,0
49Ca
pita
l Out
lay
369,
734
700,
328
491,
472
600,
607
1,03
3,93
935
7,00
034
5,00
026
8,80
026
8,80
026
8,80
0O
ther
Exp
ense
s an
d O
utgo
42,7
81(9
6,28
9)(1
01,7
19)
(107
,428
)(1
16,4
73)
(96,
156)
(106
,337
)(1
06,3
37)
(106
,337
)(1
06,3
37)
Tran
sfer
s-ou
t To
Oth
er F
unds
1,83
4,93
51,
711,
675
1,42
1,73
61,
958,
428
4,29
0,14
62,
376,
026
1,50
5,70
01,
505,
700
1,50
5,70
01,
505,
700
TOTA
L O
PERA
TING
EXP
ENSE
154,
066,
064
157,
350,
748
161,
673,
755
171,
111,
678
186,
811,
861
192,
476,
184
206,
731,
581
207,
544,
825
216,
409,
223
225,
492,
138
Reve
nues
ove
r (un
der)
Expe
nses
4,75
5,99
55,
672,
422
(230
,790
)2,
205,
261
(3,6
24,5
69)
(708
,602
)63
7,46
4(0
)(0
)(0
)
Begi
nnin
g Fu
nd B
alan
ce21
,023
,030
25,7
79,0
2531
,451
,447
31,2
20,6
5733
,425
,918
29,8
01,3
4829
,092
,746
29,7
30,2
1029
,730
,210
29,7
30,2
10
Endi
ng F
und
Bala
nce
25,7
79,0
2531
,451
,447
31,2
20,6
5733
,425
,918
29,8
01,3
4829
,092
,746
29,7
30,2
1029
,730
,210
29,7
30,2
1029
,730
,209
2015‐16ADOPTEDBUDGET
GEN
ERALFUND
(Funds03‐030to06‐068)
Financial Section 59
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
154,
632
144,
923
145,
591
178,
494
215,
721
216,
825
216,
825
220,
294
225,
757
232,
237
Oth
er S
tate
Sou
rces
92,9
1092
,902
98,2
7310
0,57
271
,875
74,6
00O
ther
Loc
al S
ourc
es70
2,62
078
5,03
670
7,26
578
2,80
276
5,37
664
3,71
164
3,71
165
4,01
067
0,23
068
9,46
5Sa
le o
f Pro
perti
esG
O B
onds
/ Tra
nsfe
rs-in
Fro
m O
ther
Fun
ds1,
308,
288
1,28
3,42
11,
026,
736
1,02
6,42
81,
055,
700
1,05
5,70
01,
055,
700
1,07
2,59
11,
099,
191
1,13
0,73
8TO
TAL
OPE
RATI
NG R
EVEN
UE2,
258,
450
2,30
6,28
11,
977,
865
2,08
8,29
62,
108,
672
1,99
0,83
61,
916,
236
1,94
6,89
61,
995,
179
2,05
2,44
0
EXPE
NSES
Certi
ficat
ed S
alar
ies
1,04
5,18
495
7,89
191
9,95
792
4,37
593
5,78
283
9,56
194
5,79
896
0,93
198
4,76
21,
013,
025
Clas
sifie
d Sa
larie
s45
5,63
942
5,25
744
1,40
147
0,40
448
1,88
844
5,37
146
7,06
647
4,53
948
6,30
850
0,26
5Em
ploy
ee B
enef
its29
2,92
130
4,76
830
9,30
230
7,44
630
5,71
532
1,31
835
2,14
835
7,78
236
6,65
537
7,17
8Su
pplie
s/M
ater
ials
97,0
8611
8,30
660
,585
103,
105
112,
441
174,
935
91,6
3793
,103
95,4
1298
,150
Cont
ract
Ser
vices
199,
573
132,
731
172,
349
150,
862
167,
782
118,
625
116,
950
118,
821
121,
768
125,
263
Capi
tal O
utla
y0
00
00
00
00
0O
ther
Exp
ense
s an
d O
utgo
85,5
0578
,040
86,4
1997
,283
101,
423
82,9
8010
2,86
210
4,50
810
7,10
011
0,17
3Tr
ansf
ers-
out T
o O
ther
Fun
dsTO
TAL
OPE
RATI
NG E
XPEN
SE2,
175,
908
2,01
6,99
41,
990,
013
2,05
3,47
52,
105,
031
1,98
2,79
02,
076,
461
2,10
9,68
42,
162,
005
2,22
4,05
4
Reve
nues
ove
r (un
der)
Expe
nses
82,5
4228
9,28
8-1
2,14
734
,821
3,64
18,
046
-160
,225
-162
,789
-166
,826
-171
,614
Begi
nnin
g Fu
nd B
alan
ce1,
271,
767
1,35
4,30
91,
643,
597
1,63
1,45
01,
666,
270
1,66
9,91
11,
677,
957
1,51
7,73
21,
354,
944
1,18
8,11
8
Endi
ng F
und
Bala
nce
1,35
4,30
91,
643,
597
1,63
1,45
01,
666,
270
1,66
9,91
11,
677,
957
1,51
7,73
21,
354,
944
1,18
8,11
81,
016,
504
2015‐16ADOPTEDBUDGET
SPECIALREVEN
UEFUND
ADULTEDUCTION(Fund11‐110)
60 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
-2,6
29O
ther
Sta
te S
ourc
es55
5,17
856
7,94
147
6,95
944
1,15
144
2,46
645
2,38
846
5,83
947
3,29
248
5,03
049
8,95
0O
ther
Loc
al S
ourc
es1,
795
1,13
164
570
728
2Sa
le o
f Pro
perti
esG
O B
onds
/ Tra
nsfe
rs-in
Fro
m O
ther
Fun
dsTO
TAL
OPE
RATI
NG R
EVEN
UE55
4,34
456
9,07
247
7,60
444
1,85
844
2,74
845
2,38
846
5,83
947
3,29
248
5,03
049
8,95
0
EXPE
NSES
Certi
ficat
ed S
alar
ies
978
1,02
02,
991
573
253
Clas
sifie
d Sa
larie
sEm
ploy
ee B
enef
its81
711
084
113
330
Supp
lies/
Mat
eria
lsCo
ntra
ct S
ervic
es53
6,37
954
9,69
245
8,47
343
1,00
742
7,41
543
9,21
245
1,86
445
9,09
447
0,47
948
3,98
2Ca
pita
l Out
lay
Oth
er E
xpen
ses
and
Out
go16
,170
18,2
4915
,300
10,1
4515
,050
13,1
7613
,975
14,1
9914
,551
14,9
68Tr
ansf
ers-
out T
o O
ther
Fun
dsTO
TAL
OPE
RATI
NG E
XPEN
SE55
4,34
456
9,07
147
7,60
444
1,85
844
2,74
845
2,38
846
5,83
947
3,29
248
5,03
049
8,95
0
Reve
nues
ove
r (un
der)
Expe
nses
00
00
00
00
00
Begi
nnin
g Fu
nd B
alan
ce0
00
00
00
00
0
Endi
ng F
und
Bala
nce
00
00
00
00
00
2015‐16ADOPTEDBUDGET
SPECIALREVEN
UEFUND
CHILDDEVELOPM
ENT (Fund12‐120)
Financial Section 61
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est
. Act
uals
Ado
pted
Bud
get
Fore
cast
Fore
cast
Fore
cast
REV
ENU
ESRe
venu
e Li
mit
Sou
rces
/LCF
FFe
dera
l Sou
rces
358,
396
442,
037
461,
017
480,
572
524,
733
560,
843
574,
210
583,
397
597,
866
615,
024
Oth
er S
tate
Sou
rces
25,2
0839
,271
35,9
4734
,162
35,7
2342
,214
39,6
3840
,272
41,2
7142
,455
Oth
er L
ocal
Sou
rces
1,23
1,43
71,
312,
465
1,48
3,05
61,
614,
234
1,83
0,17
41,
845,
683
1,90
0,00
01,
930,
400
1,97
8,27
42,
035,
050
Sale
of P
rope
rties
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
106,
647
33,2
540
00
00
0TO
TAL
OPE
RAT
ING
REV
ENUE
1,72
1,68
81,
827,
027
1,98
0,02
02,
128,
968
2,39
0,62
92,
448,
740
2,51
3,84
82,
554,
070
2,61
7,41
02,
692,
530
EXP
ENS
ESCe
rtific
ated
Sal
arie
sCl
assi
fied
Sala
ries
593,
048
625,
804
647,
181
740,
636
787,
673
865,
000
852,
809
866,
454
887,
942
913,
426
Empl
oyee
Ben
efits
278,
495
284,
895
255,
663
255,
900
260,
134
305,
800
306,
602
311,
508
319,
233
328,
395
Supp
lies/
Mat
eria
ls70
0,77
070
5,82
483
1,91
291
8,75
61,
141,
586
1,07
3,00
01,
215,
373
1,17
9,20
81,
208,
452
1,24
3,13
5Co
ntra
ct S
ervic
es14
9,37
421
0,50
319
4,41
617
3,55
016
2,69
720
4,94
019
3,79
919
6,90
020
1,78
320
7,57
4Ca
pita
l Out
lay
5,21
6O
ther
Exp
ense
s an
d O
utgo
Tran
sfer
s-ou
t To
Oth
er F
unds
TOTA
L O
PER
ATIN
G E
XPEN
SE1,
721,
687
1,82
7,02
71,
929,
172
2,08
8,84
22,
357,
307
2,44
8,74
02,
568,
583
2,55
4,06
92,
617,
410
2,69
2,53
0
Reve
nues
ove
r (un
der)
Exp
ense
s0
050
,848
40,1
2633
,322
0-5
4,73
50
00
Begi
nnin
g Fu
nd B
alan
ce55
,335
55,3
3555
,335
106,
183
146,
309
179,
631
179,
631
124,
896
124,
897
124,
897
Endi
ng F
und
Bala
nce
55,3
3555
,335
106,
183
146,
309
179,
631
179,
631
124,
896
124,
897
124,
897
124,
897
2015‐16ADOPTEDBUDGET
SPECIALREVEN
UEFUND
CAFETERIA (Fund13‐130)
62 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est
. Act
uals
Ado
pted
Bud
get
Fore
cast
Fore
cast
Fore
cast
REV
ENU
ESR
even
ue L
imit
Sou
rces
/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
15,2
69O
ther
Loc
al S
ourc
es20
,951
13,0
0211
,412
8,74
97,
101
7,02
75,
289
3,06
31,
051
1,05
6S
ale
of P
rope
rties
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
420,
000
395,
000
395,
000
395,
000
045
0,00
045
0,00
045
0,00
045
0,00
0TO
TAL
OP
ERA
TIN
G R
EVEN
UE
456,
220
408,
002
406,
412
403,
749
7,10
17,
027
455,
289
453,
063
451,
051
451,
056
EXP
ENS
ESC
ertif
icat
ed S
alar
ies
Cla
ssifi
ed S
alar
ies
Em
ploy
ee B
enef
itsS
uppl
ies/
Mat
eria
ls23
606
Con
tract
Ser
vices
10,7
6533
,227
243,
675
5,87
644
,827
Cap
ital O
utla
y21
0,40
028
8,07
919
6,57
429
0,56
819
1,99
147
2,23
090
0,00
090
0,00
045
0,00
045
0,00
0O
ther
Exp
ense
s an
d O
utgo
Tran
sfer
s-ou
t To
Oth
er F
unds
TOTA
L O
PER
ATI
NG
EX
PEN
SE
221,
164
321,
306
440,
249
320,
050
236,
818
472,
230
900,
000
900,
000
450,
000
450,
000
Rev
enue
s ov
er (u
nder
) Exp
ense
s23
5,05
686
,696
-33,
837
83,6
99-2
29,7
17-4
65,2
03-4
44,7
11-4
46,9
371,
051
1,05
6
Beg
inni
ng F
und
Bal
ance
1,44
8,59
51,
683,
651
1,77
0,34
61,
736,
509
1,82
0,20
81,
590,
491
1,12
5,28
868
0,57
723
3,64
023
4,69
1
Endi
ng F
und
Bal
ance
1,
683,
651
1,77
0,34
61,
736,
509
1,82
0,20
81,
590,
491
1,12
5,28
868
0,57
723
3,64
023
4,69
123
5,74
7
2015‐16ADOPTEDBUDGET
SPECIALREVEN
UEFUND
DEFERREDMAINTEN
ANCE(Fund14‐140)
Financial Section 63
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est
. Act
uals
Ado
pted
Bud
get
Fore
cast
Fore
cast
Fore
cast
REV
ENU
ESR
even
ue L
imit
Sou
rces
/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
Oth
er L
ocal
Sou
rces
100,
843
75,1
3867
,459
54,1
0540
,917
40,0
0072
,000
72,3
1072
,726
73,0
92S
ale
of P
rope
rties
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
3,23
4,44
61,
320,
326
TOTA
L O
PER
ATI
NG
REV
ENU
E10
0,84
375
,138
67,4
5954
,105
3,27
5,36
31,
360,
326
72,0
0072
,310
72,7
2673
,092
EXP
ENS
ESC
ertif
icat
ed S
alar
ies
Cla
ssifi
ed S
alar
ies
Em
ploy
ee B
enef
itsS
uppl
ies/
Mat
eria
lsC
ontra
ct S
ervic
esC
apita
l Out
lay
Oth
er E
xpen
ses
and
Out
goTr
ansf
ers-
out T
o O
ther
Fun
ds0
00
00
00
TOTA
L O
PER
ATI
NG
EX
PEN
SE
00
00
00
00
00
Rev
enue
s ov
er (u
nder
) Exp
ense
s10
0,84
375
,138
67,4
5954
,105
3,27
5,36
31,
360,
326
72,0
0072
,310
72,7
2673
,092
Beg
inni
ng F
und
Bal
ance
9,37
0,51
59,
471,
358
9,54
6,49
69,
613,
954
9,66
8,05
912
,943
,422
14,3
03,7
4814
,375
,748
14,4
48,0
5814
,520
,784
Endi
ng F
und
Bal
ance
9,
471,
358
9,54
6,49
69,
613,
954
9,66
8,05
912
,943
,422
14,3
03,7
4814
,375
,748
14,4
48,0
5814
,520
,784
14,5
93,8
77
2015‐16ADOPTEDBUDGET
SPECIALREVEN
UEFUND
BASICAIDRESERVE(Fund17‐170)
64 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
Oth
er L
ocal
Sou
rces
10,4
0510
,800
8,00
08,
000
8,00
08,
000
Sale
of P
rope
rties
GO
Bon
ds/ T
rans
fers
-in F
rom
Oth
er F
unds
TOTA
L O
PERA
TING
REV
ENUE
00
00
10,4
0510
,800
8,00
08,
000
8,00
08,
000
EXPE
NSES
Certi
ficat
ed S
alar
ies
Clas
sifie
d Sa
larie
sEm
ploy
ee B
enef
itsSu
pplie
s/M
ater
ials
Cont
ract
Ser
vices
Capi
tal O
utla
yO
ther
Exp
ense
s an
d O
utgo
Tran
sfer
s-ou
t To
Oth
er F
unds
80,0
0080
,000
80,0
0080
,000
80,0
0080
,000
TOTA
L O
PERA
TING
EXP
ENSE
00
00
80,0
0080
,000
80,0
0080
,000
80,0
0080
,000
Reve
nues
ove
r (un
der)
Expe
nses
00
00
-69,
595
-69,
200
-72,
000
-72,
000
-72,
000
-72,
000
Begi
nnin
g Fu
nd B
alan
ce0
00
00
2,41
4,66
32,
345,
463
2,27
3,46
32,
201,
463
2,12
9,46
3Tr
ansf
er fr
om F
und
712,
484,
258
Endi
ng F
und
Bala
nce
00
00
2,41
4,66
32,
345,
463
2,27
3,46
32,
201,
463
2,12
9,46
32,
057,
463
2015‐16ADOPTEDBUDGET
RETIREEBEN
EFITSFUND
(Fund20‐200)
Financial Section 65
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
alsEs
t. Ac
tual
sAd
opte
d Bu
dget
Fore
cast
Fore
cast
Fore
cast
REVE
NUES
Reve
nue
Limit
Sour
ces/
LCFF
Fede
ral S
ourc
esOt
her S
tate
Sou
rces
Othe
r Loc
al So
urce
s13
0,81
3
15
4,10
4
13
9,11
5
127,
300
31
3,69
6
128,
557
12
9,60
4
129,
801
129,
999
130,
198
Sale
of Pr
oper
ties
GO B
onds
/ Tra
nsfer
s-in
From
Oth
er F
unds
TOTA
L OP
ERAT
ING
REV
ENUE
130,
813
154,
104
139,
115
127,
300
313,
696
128,
557
129,
604
129,
801
129,
999
130,
198
EXPE
NSES
Certi
ficat
ed S
alarie
sCl
assi
fied
Salar
ies
Empl
oyee
Ben
efits
Supp
lies/
Mat
erial
s7,
359
5,
775
3,
569
1,29
8
Co
ntra
ct S
ervic
es61
0,44
2
72
,888
59,0
00
77,5
99
63,9
72
87,7
04
87,7
0487
,704
87,7
04Ca
pital
Outla
y49
,439
(311
)
2,00
0
59
,090
1,
304,
041
Othe
r Exp
ense
s an
d Ou
tgo
100,
000
Tr
ansfe
rs-o
ut T
o Ot
her F
unds
TOTA
L OP
ERAT
ING
EXP
ENSE
667,
240
78,3
52
64
,569
59
,090
78
,897
1,
468,
013
87,7
04
87,7
04
87,7
04
87,7
04
Reve
nues
ove
r (un
der)
Expe
nses
(536
,427
)75
,752
74,5
4768
,210
234,
799
(1,3
39,4
56)
41,9
0042
,097
42,2
9542
,494
Begi
nnin
g Fu
nd B
alan
ce3,
231,
781
2,
695,
354
2,
771,
105
2,84
5,65
2
2,
913,
862
3,14
8,66
1
1,
809,
205
1,85
1,10
5
1,89
3,20
2
1,93
5,49
7
Endi
ng F
und
Bala
nce
2,69
5,35
4
2,77
1,10
5
2,84
5,65
2
2,
913,
862
3,14
8,66
1
1,
809,
205
1,85
1,10
5
1,
893,
202
1,
935,
497
1,
977,
991
2015‐16ADOPTEDBUDGET
CAPITALFUND
PROPERTY(Fund21‐210)
66 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actua
lsAc
tuals
Actua
lsAc
tuals
Actu
alsEs
t. Ac
tuals
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Limit
Sour
ces/
LCFF
Fede
ral S
ourc
esOt
her S
tate
Sou
rces
Othe
r Loc
al So
urce
s23
,636
7,52
13,
084
13,1
6014
,200
15,0
0915
,746
15,8
2015
,894
15,9
69Sa
le of
Prop
ertie
sGO
Bon
ds/ T
rans
fers-
in Fr
om O
ther
Fun
ds3,
063,
407
TOTA
L OP
ERAT
ING
REVE
NUE
23,6
367,
521
3,08
43,
076,
567
14,2
0015
,009
15,7
4615
,820
15,8
9415
,969
EXPE
NSES
Certi
ficat
ed S
alarie
sCl
assif
ied S
alarie
s11
2,73
693
,553
94,3
633,
694
2,57
2Em
ploye
e Be
nefits
21,7
3421
,891
16,7
0175
756
1Su
pplie
s/M
ater
ials
3,16
13,
876
3,88
899
765
3Co
ntra
ct S
ervic
es48
3,75
813
7,01
531
,838
53,9
3621
,651
22,5
20Ca
pital
Outla
y1,
986,
770
331,
289
23,9
23Ot
her E
xpen
ses
and
Outg
oTr
ansfe
rs-o
ut T
o Ot
her F
unds
TOTA
L OP
ERAT
ING
EXPE
NSE
2,60
8,15
958
7,62
517
0,71
359
,384
25,4
3722
,520
00
00
Reve
nues
ove
r (un
der)
Expe
nses
-2,5
84,5
23-5
80,1
04-1
67,6
293,
017,
183
-11,
237
-7,5
1115
,746
15,8
2015
,894
15,9
69
Begi
nnin
g Fu
nd B
alan
ce3,
684,
063
1,09
9,54
051
9,43
635
1,80
73,
368,
990
3,35
7,75
33,
350,
242
3,36
5,98
83,
381,
808
3,39
7,70
2
Endi
ng F
und
Bala
nce
1,09
9,54
051
9,43
635
1,80
73,
368,
990
3,35
7,75
33,
350,
242
3,36
5,98
83,
381,
808
3,39
7,70
23,
413,
671
2015‐16ADOPTEDBUDGET
CAPITALFUND
BUILDINGPROJECTS(Fund21‐211)
Financial Section 67
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
alsAd
opte
d Bu
dget
Fore
cast
Fore
cast
Fore
cast
REVE
NUES
Reve
nue
Limit
Sour
ces/
LCFF
Fede
ral S
ourc
esOt
her S
tate
Sou
rces
Othe
r Loc
al So
urce
s1,
169,
676
940,
134
624,
659
238,
627
134,
577
45,6
5413
1,09
1Sa
le of
Prop
ertie
sGO
Bon
ds/ T
rans
fers-
in Fr
om O
ther
Fun
ds2,
271,
512
25,0
00,0
0072
,720
,829
40,0
00,0
0012
3,00
0,75
1TO
TAL
OPER
ATIN
G RE
VENU
E3,
441,
188
25,9
40,1
3462
4,65
972
,959
,456
40,1
34,5
7712
3,04
6,40
513
1,09
10
00
EXPE
NSES
Certi
ficat
ed S
alarie
sCl
assif
ied S
alarie
s25
7,46
630
1,11
829
5,59
342
8,53
747
8,56
644
1,73
342
1,46
3Em
ploye
e Be
nefits
72,8
8987
,582
82,3
4896
,684
105,
670
240,
497
107,
942
Supp
lies/
Mat
erial
s1,
062,
842
1,19
6,30
61,
147,
203
2,20
0,37
31,
941,
895
626,
534
20,0
00Co
ntra
ct S
ervic
es6,
483,
452
7,99
7,57
57,
626,
350
8,07
8,51
86,
154,
284
16,2
98,0
521,
281,
025
Capit
al Ou
tlay
4,31
2,32
910
,085
,589
48,7
15,7
6954
,770
,133
26,6
39,4
9176
,958
,771
20,0
00Ot
her E
xpen
ses
and
Outg
o11
2,50
00
066
,024
,188
Tran
sfers
-out
To
Othe
r Fun
ds17
,758
,557
TO
TAL
OPER
ATIN
G EX
PENS
E12
,188
,978
19,7
80,6
7157
,867
,263
65,5
74,2
4553
,078
,463
160,
589,
775
1,85
0,43
00
00
Reve
nues
ove
r (un
der)
Expe
nses
-8,7
47,7
906,
159,
463
-57,
242,
604
7,38
5,21
1-1
2,94
3,88
6-3
7,54
3,37
0-1
,719
,339
00
0
Begi
nnin
g Fu
nd B
alan
ce11
2,15
6,04
210
3,40
8,25
210
9,56
7,71
552
,325
,110
59,7
10,3
2146
,766
,435
9,22
3,06
57,
503,
726
7,50
3,72
67,
503,
726
Endi
ng F
und
Bala
nce
103,
408,
252
109,
567,
715
52,3
25,1
1059
,710
,321
46,7
66,4
359,
223,
065
7,50
3,72
67,
503,
726
7,50
3,72
67,
503,
726
2015‐16ADOPTEDBUDGET
CAPITALFUND
MEASUREA(Fund21‐212)
68 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
Oth
er L
ocal
Sou
rces
13,7
81
10
,370
29
,354
38
,745
48
,029
Sa
le o
f Pro
perti
esG
O B
onds
/ Tra
nsfe
rs-in
Fro
m O
ther
Fun
dsTO
TAL
OPE
RATI
NG R
EVEN
UE13
,781
10,3
70
29,3
54
38,7
45
48,0
29
-
-
-
-
-
EXPE
NSES
Certi
ficat
ed S
alar
ies
Clas
sifie
d Sa
larie
s37
,952
64,6
54
64,5
50
68,0
68
82,2
28
Empl
oyee
Ben
efits
11,0
42
23
,366
23
,690
22
,182
24
,564
Su
pplie
s/M
ater
ials
1,53
5
1,13
2
-
34
163
Co
ntra
ct S
ervic
es47
1,40
6
68
3,50
8
565,
356
51
3,67
9
67,9
45
Capi
tal O
utla
y90
9,42
4
1,
161,
681
954,
573
1,
259,
589
661,
685
O
ther
Exp
ense
s an
d O
utgo
Tran
sfer
s-ou
t To
Oth
er F
unds
420,
000
395,
000
395,
000
395,
000
TOTA
L O
PERA
TING
EXP
ENSE
1,85
1,35
9
2,32
9,34
1
2,
003,
169
2,25
8,55
2
83
6,58
5
-
-
-
-
-
Reve
nues
ove
r (un
der)
Expe
nses
-1,8
37,5
78-2
,318
,971
-1,9
73,8
16-2
,219
,807
-788
,556
00
00
0
Begi
nnin
g Fu
nd B
alan
ce9,
138,
728
7,
301,
150
4,98
2,17
9
3,
008,
363
788,
556
0
0
0
0
0
Endi
ng F
und
Bala
nce
7,30
1,15
0
4,98
2,17
9
3,
008,
363
788,
556
0
0
0
0
0
0
2015‐16ADOPTEDBUDGET
CAPITALFUND
PLANNEDMAINTEN
ANCE (Fund21‐215)
Financial Section 69
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
Oth
er L
ocal
Sou
rces
57,1
46
71,4
55
64,8
75
53,6
1343
,874
34,0
74Sa
le o
f Pro
perti
esG
O B
onds
/ Tra
nsfe
rs-in
Fro
m O
ther
Fun
ds17
,758
,557
TO
TAL
OPE
RATI
NG R
EVEN
UE-
-
-
-
17,8
15,7
03
71,4
55
64,8
75
53,6
13
43,8
74
34,0
74
EXPE
NSES
Certi
ficat
ed S
alar
ies
Clas
sifie
d Sa
larie
s81
,060
80
,102
82
,505
84,9
8087
,530
Empl
oyee
Ben
efits
26,3
51
25,4
60
26,2
2427
,011
27,8
21Su
pplie
s/M
ater
ials
Cont
ract
Ser
vices
7,28
0
60
0,00
0
100,
000
Ca
pita
l Out
lay
96,4
87
3,27
2,73
3
2,
255,
500
2,01
7,00
02,
017,
000
2,01
7,00
0O
ther
Exp
ense
s an
d O
utgo
Tran
sfer
s-ou
t To
Oth
er F
unds
TOTA
L O
PERA
TING
EXP
ENSE
-
-
-
-
10
3,76
7
3,98
0,14
4
2,
461,
062
2,12
5,72
9
2,12
8,99
1
2,13
2,35
0
Reve
nues
ove
r (un
der)
Expe
nses
00
00
17,7
11,9
36-3
,908
,689
-2,3
96,1
87-2
,072
,116
-2,0
85,1
17-2
,098
,276
Begi
nnin
g Fu
nd B
alan
ce-
-
-
-
-
17
,711
,936
13
,803
,247
11
,407
,060
9,
334,
944
7,
249,
827
Endi
ng F
und
Bala
nce
-
-
-
-
17
,711
,936
13
,803
,247
11
,407
,060
9,
334,
944
7,
249,
827
5,
151,
551
2015‐16ADOPTEDBUDGET
CAPITALFUND
PLANNEDMAINTEN
ANCE (Fund21‐216)
70 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
als
Adop
ted
Budg
etFo
reca
stFo
reca
stFo
reca
st
REVE
NUES
Reve
nue
Lim
it So
urce
s/LC
FFFe
dera
l Sou
rces
Oth
er S
tate
Sou
rces
Oth
er L
ocal
Sou
rces
654,
819
83
2,22
6
1,43
0,77
3
1,
252,
292
1,52
9,73
2
1,
012,
605
718,
924
72
1,17
972
3,44
472
5,72
0Sa
le o
f Pro
perti
esG
O B
onds
/ Tra
nsfe
rs-in
Fro
m O
ther
Fun
dsTO
TAL
OPE
RATI
NG R
EVEN
UE65
4,81
983
2,22
61,
430,
773
1,25
2,29
21,
529,
732
1,01
2,60
571
8,92
472
1,17
972
3,44
472
5,72
0
EXPE
NSES
Certi
ficat
ed S
alar
ies
Clas
sifie
d Sa
larie
sEm
ploy
ee B
enef
itsSu
pplie
s/M
ater
ials
610
Co
ntra
ct S
ervic
es21
4,48
824
3,38
445
2,52
242
9,88
922
6,69
220
6,53
821
8,25
621
8,25
621
8,25
621
8,25
6Ca
pita
l Out
lay
68,0
7044
,723
270,
423
2,87
6,33
911
,652
Oth
er E
xpen
ses
and
Out
go18
,441
042
,182
36,8
180
84,7
9521
,000
21,0
0021
,000
21,0
00Tr
ansf
ers-
out T
o O
ther
Fun
ds24
,218
45,5
63TO
TAL
OPE
RATI
NG E
XPEN
SE30
0,99
9
312,
325
76
5,73
8
3,34
3,04
6
28
3,90
7
291,
333
23
9,25
6
239,
256
23
9,25
6
239,
256
Reve
nues
ove
r (un
der)
Expe
nses
353,
820
51
9,90
1
665,
035
(2
,090
,754
)
1,
245,
825
721,
272
47
9,66
8
481,
923
48
4,18
8
486,
464
Begi
nnin
g Fu
nd B
alan
ce2,
611,
367
2,96
5,18
7
3,
485,
088
4,15
0,12
3
2,
059,
369
3,30
5,19
4
4,
026,
466
4,50
6,13
4
4,
988,
057
5,47
2,24
5
Endi
ng F
und
Bala
nce
2,96
5,18
7
3,
485,
088
4,15
0,12
3
2,
059,
369
3,30
5,19
4
4,
026,
466
4,50
6,13
4
4,
988,
057
5,47
2,24
5
5,
958,
709
2015‐16ADOPTEDBUDGET
CAPITALFUND
SCHOOLIMPACTFEES(Fund25‐250)
Financial Section 71
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
alsAd
opte
d Bu
dget
Fore
cast
Fore
cast
Fore
cast
REVE
NUES
Reve
nue
Limit
Sour
ces/
LCFF
Fede
ral S
ourc
esOt
her S
tate
Sou
rces
Othe
r Loc
al So
urce
s1,
930,
625
2,01
4,44
72,
050,
478
2,11
2,29
32,
124,
688
2,04
1,00
01,
724,
076
1,75
1,66
11,
795,
102
1,84
6,62
2Sa
le of
Prop
ertie
sGO
Bon
ds/ T
rans
fers-
in Fr
om O
ther
Fun
dsTO
TAL
OPER
ATIN
G RE
VENU
E1,
930,
625
2,01
4,44
72,
050,
478
2,11
2,29
32,
124,
688
2,04
1,00
01,
724,
076
1,75
1,66
11,
795,
102
1,84
6,62
2
EXPE
NSES
Certi
ficat
ed S
alarie
sCl
assif
ied S
alarie
s13
,149
13,1
4913
,354
14,1
3214
,625
14,3
4914
,994
15,2
3415
,612
16,0
60Em
ploye
e Be
nefits
3,81
84,
124
4,33
34,
499
4,57
14,
588
4,89
64,
974
5,09
85,
244
Supp
lies/
Mat
erial
sCo
ntra
ct S
ervic
es1,
848,
174
1,86
4,81
81,
885,
296
1,95
1,36
51,
992,
630
2,02
2,06
31,
724,
076
1,73
1,45
31,
774,
393
1,82
5,31
8Ca
pital
Outla
yOt
her E
xpen
ses
and
Outg
oTr
ansfe
rs-o
ut T
o Ot
her F
unds
TOTA
L OP
ERAT
ING
EXPE
NSE
1,86
5,14
11,
882,
091
1,90
2,98
31,
969,
996
2,01
1,82
62,
041,
000
1,74
3,96
61,
751,
661
1,79
5,10
31,
846,
622
Reve
nues
ove
r (un
der)
Expe
nses
65,4
8413
2,35
614
7,49
514
2,29
711
2,86
20
-19,
890
00
0
Begi
nnin
g Fu
nd B
alan
ce25
0,34
631
5,83
044
8,18
659
5,68
173
7,97
885
0,84
085
0,84
083
0,95
083
0,95
083
0,94
9
Endi
ng F
und
Bala
nce
315,
830
448,
186
595,
681
737,
978
850,
840
850,
840
830,
950
830,
950
830,
949
830,
949
2015‐16ADOPTEDBUDGET
PROPRIETARYFUND
DEN
TALSELFINSURANCE(Fund67‐670)
72 Financial Section
Palo Alto Unified School District 2015‐16 Budget
2009
-10
2010
-11
2011
-12
2012
-13
2013
-14
2014
-15
2015
-16
2016
-17
2017
-18
2018
-19
Actu
als
Actu
als
Actu
als
Actu
als
Actu
als
Est.
Actu
alsAd
opte
d Bu
dget
Fore
cast
Fore
cast
Fore
cast
REVE
NUES
Reve
nue
Limit
Sour
ces/
LCFF
Fede
ral S
ourc
esOt
her S
tate
Sou
rces
Othe
r Loc
al So
urce
s1,
958,
100
1,95
6,24
01,
620,
387
1,72
7,34
328
,656
48,8
17Sa
le of
Prop
ertie
sGO
Bon
ds/ T
rans
fers-
in Fr
om O
ther
Fun
ds53
7,00
0TO
TAL
OPER
ATIN
G RE
VENU
E1,
958,
100
1,95
6,24
01,
620,
387
2,26
4,34
328
,656
48,8
170
00
0
EXPE
NSES
Certi
ficat
ed S
alarie
sCl
assif
ied S
alarie
s10
9,41
383
,794
80,3
2890
,464
Emplo
yee
Bene
fits44
,797
38,2
6739
,229
40,6
56Su
pplie
s/M
ater
ials
5,47
86,
657
12,3
8816
,893
31,2
83Co
ntra
ct S
ervic
es2,
387,
363
1,18
2,29
01,
120,
416
3,48
9,08
51,
021,
654
Capit
al Ou
tlay
Othe
r Exp
ense
s an
d Ou
tgo
Tran
sfers
-out
To
Othe
r Fun
dsTO
TAL
OPER
ATIN
G EX
PENS
E2,
547,
051
1,31
1,00
81,
252,
360
3,63
7,09
81,
052,
937
00
00
0
Reve
nues
ove
r (un
der)
Expe
nses
-588
,951
645,
232
368,
026
-1,3
72,7
55-1
,024
,281
48,8
170
00
0
Begi
nnin
g Fu
nd B
alan
ce1,
923,
912
1,33
4,96
11,
980,
193
2,34
8,21
997
5,46
4-4
8,81
70
00
0
Endi
ng F
und
Bala
nce
1,33
4,96
11,
980,
193
2,34
8,21
997
5,46
4-4
8,81
70
00
00
2015‐16ADOPTEDBUDGET
PROPRIETARYFUND
WORKERS’COMPENSATIONINSURANCE(Fund67‐671)
Financial Section 73
Palo Alto Unified School District 2015‐16 Budget
2009-1
02010-1
12011-1
22012-1
32013-1
4A
ctu
als
Actu
als
Actu
als
Actu
als
Actu
als
RE
VE
NU
ES
Reve
nue L
imit S
ourc
es/L
CF
FF
edera
l S
ourc
es
Oth
er
Sta
te S
ourc
es
Oth
er
Local S
ourc
es
26,3
39
19,3
07
17,3
34
13,9
03
0S
ale
of P
ropert
ies
GO
Bonds/
Tra
nsfe
rs-in F
rom
Oth
er
Funds
TO
TA
L O
PE
RA
TIN
G R
EV
EN
UE
26,3
39
19,3
07
17,3
34
13,9
03
0
EX
PE
NS
ES
Cert
ificate
d S
ala
ries
Cla
ssifi
ed S
ala
ries
Em
plo
yee B
enefit
sS
upplie
s/M
ate
rials
Contr
act
Serv
ices
Capital O
utlay
Oth
er
Expenses a
nd O
utg
oTra
nsfe
rs-o
ut
To O
ther
Funds
0T
OT
AL
OP
ER
AT
ING
EX
PE
NS
E0
00
00
Re
ve
nu
es
ove
r (u
nd
er)
Ex
pe
nse
s26,3
39
19,3
07
17,3
34
13,9
03
0
Be
gin
nin
g F
un
d B
ala
nce
2,4
07,3
75
2,4
33,7
14
2,4
53,0
22
2,4
70,3
55
2,4
84,2
58
Tra
nsfe
r to
Fund 2
0-2
,484,2
58
En
din
g F
un
d B
ala
nce
2,4
33,7
14
2,4
53,0
22
2,4
70,3
55
2,4
84,2
58
0
2015‐16ADOPTEDBUDGET
TRUSTFUND
RETIREEBEN
EFITS(FUND71‐710)
74 Financial Section
Palo Alto Unified School District 2015‐16 Budget
Sta
ffB
ud
get
ed
Sc
ho
ol*
1*2*
3K
12
34
56
78
OP
91
01
11
2S
.A.I.
To
tal
FT
Es
Ex
pen
d.
Add
ison
Ele
men
tary
77
67
67
92
71
97
04
71
32
$3
,93
1,0
12
Bar
ron
Par
k E
lem
enta
ry4
24
45
74
55
54
50
28
826
$3
,19
5,0
91
Brio
nes
Ele
men
tary
42
46
46
52
65
75
73
33
26
$3
,23
4,5
82
Duv
enec
k E
lem
enta
ry5
37
26
69
19
39
84
47
73
5$
4,1
84
,91
9
El C
arm
elo
51
64
69
69
71
75
03
99
29
$3
,44
3,6
89
Esc
ondi
do8
61
07
85
81
92
95
05
46
39
$4
,80
8,5
79
Fai
rmea
dow
Ele
men
tary
65
72
90
90
95
98
05
10
35
$4
,33
1,6
30
Hay
s E
lem
enta
ry5
75
77
07
98
71
20
04
70
35
$4
,15
9,6
81
Hoo
ver
Ele
men
tary
60
65
69
65
72
72
04
03
28
$3
,33
8,3
29
Nix
on E
lem
enta
ry6
26
67
68
39
68
80
47
13
5$
4,3
30
,42
1
Ohl
one
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men
tary
98
10
19
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91
05
10
71
60
74
1$
4,8
69
,96
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Pal
o V
erde
Ele
men
tary
66
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Financial Section 75
Palo Alto Unified School District 2015‐16 Budget
ELEMENTARYSCHOOLS
PaloAltoUnifiedSchoolDistricthastwelveelementaryschoolsservingapproximately5,800studentsinkindergartenthroughfifthgrade.Twooftheseelementaryschools,HooverandOhlone,arealternativeschoolsthatservestudentsfromallattendanceareas.GreendellhousestheYoungFivesandTransitionalKindergartenPrograms.Allelementaryschoolshaveopenenrollmentonaspaceavailablebasis.Boardpolicycallsforadesiredrangeof300‐450studentsperschoolattheelementarylevel.
Since1996‐97,theDistricthastakenadvantageofstateincentivefundstoreduceclasssizeintheprimarygrades.Currentlyallkindergartenandfirstgradeclasseshavenomorethan22students;secondandthirdgradeclasseshavenomorethan23students.Beginningin2002‐03,fourthandfifthgradeclassesalsohaveloweredclasssizesasaresultofaparceltaxapprovedinJuneof2001.Eachschoolhasoneprincipal,onesecretary,atleastonecustodian,andapart‐timeclerk.Largerelementaryschoolsreceiveadditionalcustodialstafftoaccommodatethelargerenrollmentsandfacilities.Duetoincreasedenrollment,EscondidoandOhloneelementaryschoolsalsohaveanassistantprincipal.
Elementaryschoolsareallotted$105perstudentforsuppliesandequipment.Controlofthebaseallotmentaccountsisatthelocalschoollevel.Approximately$250,000isgivenforstudentswithidentifiedspecialneeds.Non‐personnelcostssuchasutilities,maintenance,andcapitalimprovements,arebudgetedattheDistrictOfficeandmayvaryfromschooltoschool.ElementarySchoolsreceive$432.63perstudentin2015‐16fromthePartnersinEducationforclassroomsupport,artsandtechnology,andcreativeartsstaff.
Specialdepartmentsandtheirbudgets—Art,Music,StudentSupportServices,InstructionalMaterialsCenter,SpecialEducation,andTechnologyEducation—supporttheDistrictprogramsintheelementaryschools.Althoughtheircostsdonotappearontheelementaryschoolbudgets,theyareadirectsupportcosttotheschools.
ElementaryschoolbudgetsaresupplementedbyFederalandstatecategoricalfunds,suchastheSchoolImprovementProgram(SIP).TheDistrictcontinuestofundtheseprogramsevenaftertheyarerolledintotheLocalControlFundingFormula.
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7,000
14th Day Elementary Enrollment
(* Includes Children's Hospital and SDC )
76 Financial Section
Palo Alto Unified School District 2015‐16 Budget
ADDISONELEMENTARYSCHOOL
AddisonElementarySchoolislocatedinthenorthernsectionofPaloAlto,oneoftheoldestareasofthecity.ItisoneoftwelveelementaryschoolsintheDistrict.Theschoolservesasafocusformanycommunityactivities.
WithinwalkingdistanceoftheschoolareanumberofcommunityresourcessuchasthePaloAltoCulturalCenter,CommunityTheater,Children’sTheater,Children’sLibrary,andJuniorMuseum.RinconadaParkhastwolargecommunitypools,tenniscourts,andspaceforrecreation.Someofthecommercialestablishmentsandmostofthecommunityfacilitiesprovideresourcestotheschoolforfieldtripsandextendedstudies.
AddisonisaK‐5school,whichwasbuiltin1925,wasremodeledin1968,andagainin2001‐02.Thestudentbodyisdiverseinitsculturalbackground,withstudentsfrommanydifferentethnicgroups.
Addisonencouragesavarietyoflearningexperiences,balancingacademicsuccesswithafocusonthewholechildanddevelopmentallyappropriatepractice.
Anon‐sitechildcareprogramismanagedbythePaloAltoCommunityChildcareCenter.Afternooncarebeginswithkindergartendismissaltimeat12:00.Theprogramendsat6PM.
80 Financial Section
Palo Alto Unified School District 2015‐16 Budget
BARRONPARKELEMENTARYSCHOOL
WeopenedBarronParkElementarySchoolinSeptember1998,fiftyyearsaftertheoriginalBarronParkSchoolopenedonthesamesite.Weservechildrenfromarichvarietyofethnic,cultural,andeconomicbackgroundsintheBarronParkandVenturacommunities.Weofferapre‐kindergartenprogramruncollaborativelybytheSchoolDistrictandPaloAltoCommunityChildCare(PACCC),andanafter‐schoolchildcareprogramrunbyPACCC.
Staffmembers,students,parents,andothercommunitymembersworktogethertocreateaschoolwherelearningisajoyful,excitingprocess.Wehelpstudentsdevelopresponsibilityforthemselves,theirlearning,theircommunity,andtheirrelationships.Weemphasizepositive,respectful,andcaringrelationshipsintheclassrooms,ontheplayground,andthroughouttheschool.
Withintheclassrooms,wearefocusedonchallengingandsupportingeverychildtoreachhighexpectationsinallareasacademicandsocial.Teachersarecommittedtochallengingallstudentstoreach,stretch,andgrowastheybuildtheirunderstandingofconceptsandskillsinallsubjectareas.ClassroomteachersandstudentsaresupportedbyavarietyofspecialistsintheareasofOccupationalTherapy,Reading,Speech/Language,EnglishasaSecondLanguage,Library,Music,Art,PsychologyandPhysicalEducation.AparaprofessionalIisalsoassignedtoeveryclassroom.
Parentsareactivelyinvolvedintheschoolcommunityinavarietyofways,includingtheSchoolSiteCouncilandPTA.Weactivelysupportfrequent,opencommunicationbetweenhomeandschool.Inaddition,thenaturalandhumanhistoryandculturalresourcesoftheareaareanintegralpartoftheschool.Thissenseofcommunityprovidesavaluablefoundationonwhichtobuildprogramsandactivitiesthattrulymeettheneedsofourstudents.
84 Financial Section
Palo Alto Unified School District 2015‐16 Budget
JUANABRIONESELEMENTARYSCHOOL
JuanaBrionesElementarySchoolisaneighborhoodschoolwitharichethnic,cultural,andeconomicdiversityamongits400students.AsignificantnumberoftheseareEnglishLearners(EL)whoseparentshavecometotheUnitedStatestostudyatStanfordUniversity,toworkinSiliconValleyindustry,ortosimplyseekmoreeconomicopportunities.Inall,studentsfrom20countries,speaking18differentlanguagesattendJuanaBriones.Theeconomicdiversityoftheschoolisreflectedinthefactthatstudentslivinginhomesvaluedinthemillionsofdollarsattendschoolalongsidethosecomingfromverymodestrentedapartments.
JuanaBrionesisalsohometoonespecialdayclassforchildreninfirstthroughfifthgrades.Studentswithorthopedic,visual,andotherexceptionallearningneedsareservedbyaskilledstaffofspecialeducationteachersandparaprofessionals.Wheneverpossible,thesestudentsaremainstreamedingeneraleducationclassrooms.
JuanaBrionesreceivesgeneralfundsfromthePaloAltoUnifiedSchoolDistrictthataregeneratedfromlocalpropertytaxrevenue.TheStateofCaliforniaprovidesSchoolImprovementProgram(SIP)funds,whoseexpenditureisgovernedbyaSinglePlanforStudentAchievement(SPSA)developedbytheschoolstaffandadoptedbytheSiteCouncil.Aportionofthestudentpopulationiseligibleforfreeorreduced‐pricelunchwhichqualifiestheschoolforFederalTitleIassistance.AnothersourceofimportantfinancialsupportisthePTAandthePaloAltoPartnersInEducation(PiE).Bothgroupshelptheschoolmaintainandstrengthenexistingprograms,suchasthevisualandperformingartsandthesciences.
ParentsintheJuanaBrionescommunityareactive,supportive,andpositive.Theschoolcommunityisinvolvedintheidentificationofthegeneralgoalsoftheschoolandsupportsthestaffinachievingthem.Communicationbetweentheschoolandthecommunityisopen,comfortable,andconstructive.Parentsareencouragedtoparticipateintheschoolprogramasguestteachersandgeneralclassroomsupport.Feedbackfromthecommunityindicatesthatstaffisresponsivetostudentneeds,andthatchildrenarebeingchallengedacademicallyandarelearninginasafeenvironment.
88 Financial Section
Palo Alto Unified School District 2015‐16 Budget
DUVENECKELEMENTARYSCHOOL
Duveneckisastronglysupportedneighborhoodschool.Thestaffandparentsarecommittedtoprovidingabalancedlearningexperienceforallofourstudents.Thatbalanceincludesafocuson:
Academicgrowththroughinstructioninthecoreconcepts,knowledge,andskillsofthecurricula;
Intellectualgrowthbydevelopingstudents’abilitiestothink,apply,andcommunicate;and Socialandpersonalgrowthbyfosteringproductivepersonalattributesandinterpersonal
skills.Thesegoalsaresupportedbyaclimateofopennessandinclusion,makingDuveneckaninviting
placetobeandaninspiringplacetolearn.Studentsengageinseveralschool‐wideprogramsdesignedtobuildasenseofbelongingand
community.Allstudentslearnconflictresolutionskillstostrengthentheirinterpersonalrelations.EveryclassismatchedtoanolderoryoungerclassinourBuddiesprogramsothatchildrendevelopbothfriendshipandmentoringskills.TheDuveneckBookClubbuildscharacterandcommunitythroughliteratureasallteachersandstudentsreadanddiscussbooksthatreflectspecificpersonalandinterpersonallifeskills.
AtDuveneck,wearealsocommittedtobuildingacommunityoflearnersamongteachers.Teachersatthesamegradelevelworkcloselytogethertodesignstudents’learningexperiences.Thefacultyasawholeengagesindialogueaboutbestpracticesandlearnswithandfromeachother.
Duveneckbenefitsfromitspartnershipwithparentsandcommunity.ItsPTA,SchoolSiteCouncil,andstaffmembersworktogethertosupportandenhancetheschoollifeofthestudents.Inaddition,thousandsofparentvolunteerhoursarespentinclassroomsandforspecialevents.
Financial Section 93
Palo Alto Unified School District 2015‐16 Budget
ELCARMELOELEMENTARYSCHOOL
ElCarmeloisanexciting,caringplacetogotoschool.Itisacommunityoflearnerswherechildrenandstaffareencouragedtotakerisks.Itisacommunityofleaderswherechildren,staff,andparentsmakedecisionsandhelpeachothertoserveschoolcommunityinterests.Itisacollaborativeplacetowork,wherestaffmembers’team‐planandteam‐teachinordertoreachallstudents.Mostimportantly,itisachild‐centeredschoolwherestudents’well‐beingandlearningarethebasisforallourdecisions.
ElCarmeloisaneighborhoodschoolwhoseparentsvalueeducation.Theysupportusbygivingtheirtime,energy,andfunds.Thecoreofourcurriculumemphasizesthinking,speaking,listening,reading,writing,math,science,andthesocialsciences.Parentsupportforliteracy,art,science,math,fieldtrips,classroommaterials,andassembliesconsiderablyenhancesourprogram.District‐providedmusic,art,andPEinstructorsaugmentourclassroomprogramaswell.
Staffiscommittedtoteachingandreachingallstudents.Weaccomplishthisthroughavarietyofmeans.First,weofferacomprehensive,integratedcurriculumthatencouragesstudentstoprocessthoughtsandinformation.Throughprojectsandsimulations,learnersexploreideasandconstructtheirownunderstandingsoftheworld.Active,cooperativeparticipationisexpected.
Second,teachersmodifystudentprogramsforthosechildrenwhoneedmoretimeoradifferentmannerofpresentationtobesuccessful.WeuseourPiE,TitleI,andSlPFundstohireadditionalpersonnelinordertooffermorepersonalattentiontostudentswithacademicandemotionalneeds.Someoftheseservicesincludeclassroomaides,readingandmathspecialists,andcounselingsupport.
Third,weactivelysupporthome‐schoolcommunicationbecausewebelievethatparent‐teacher‐studentteamworkisthesupportsystemforlearning.Wecommunicatewithparentsinavarietyofways:parentconferences,BacktoSchoolinSeptember,StudentShowcasesinMay,weeklynewsletters,theCarmeletter(ourcommunitynewsletter),andelectronicallythrougheNews,ourwebsites,andConnectEdmessages.
Finally,ElCarmeloisaschoolwhereparentsandstaffarecommittedtopreservingachild’ssenseofpositiveself‐worthasshe/hedevelopsaloveoflearning.Weworkveryhardtohelpchildrenfeelgoodsotheycaneventuallyparticipatefullyinsociety.
“Uponourchildrenandhowtheyaretaught–reststhefate–orfortune–ofourworld.”B.C.Forbes
Financial Section 97
Palo Alto Unified School District 2015‐16 Budget
ESCONDIDOELEMENTARYSCHOOL
EscondidoElementarySchoolisoneoftwelveelementaryschoolsinPaloAltoUnifiedSchoolDistrict.Approximately10%areresidentsofStanfordUniversity’sgraduatestudentfamilyhousinginEscondidoVillage,45%resideintwonearbyPaloAltoneighborhoods—CollegeTerraceandEvergreenPark—andabout45%comefromotherareasinPaloAltoandEastPaloAlto.TheschoolpopulationisenhancedbychildrenwhoattendtheSpanishImmersionProgram,currentlylocatedatEscondidoSchool.
Escondidochildrenrepresent30countriesandspeakmorethan20differentlanguages.ComparedtootherschoolsintheDistrict,EscondidohasthehighestpercentageofstudentswhospeakalanguageotherthanEnglish.Escondidoemphasizesglobalawarenessandmulticulturaleducation.Ourteachershelpchildrendevelopanawarenessofandanappreciationforvariousculturesandholidaysthroughassemblies,visitors,music,art,andotheractivities.
Escondidohasbroadsupportfromtheparentcommunity.Manyparentsvolunteerforavarietyofschool‐wideprojectsintheirchildren’sclassroomsorinthelibrary.WealsorecruitStanfordstudentswhotutorchildren,workinourafterschoolBoosterClub,orworkasclassroomassistants.OurPTAplansschool‐wideeventsandactivitiesandraisesfundstosupplementourdistrictandstatefunding.Recently,thisfund‐raisinghassupportedclassroomaides,science,Spectraart,assemblies,classroommaterials,andnoontimeactivities.ThemissionofEscondidoSchoolisto:
Provideacurriculumforallchildrenthatisrich,challenging,anddevelopmentally
appropriate; Developlifelonglearnerswithself‐confidence,motivation,skills,andabeliefinthemselves
asvaluablecontributorstoaglobalsociety; Assistchildreninbecomingindependentlogicalthinkersandcreativeproblemsolvers;and Createaschoolenvironmentemphasizingsafety,cooperation,respect,andappreciationof
culturaldiversity.
102 Financial Section
Palo Alto Unified School District 2015‐16 Budget
FAIRMEADOWELEMENTARYSCHOOL
FairmeadowElementarySchool,locatedintheheartofSouthPaloAlto,isadjacenttoMitchellPark,thelibrary,communitycenter,andJaneLathropStanfordMiddleSchool.
TheFairmeadowprogramprovidesastimulatinginstructionalenvironmentthathelpsstudentsdevelopcriticalthinkingandindependentlearningskills.Studentsparticipateinliterature‐basedlanguageartsandsocialstudiesprogramsfocusingonthewritingprocessandkeepavarietyofjournalsandportfoliosoftheirwork.Thelibraryprogramiscentraltothecorestudies.
ThesciencelabatFairmeadowprovidesstudentswithopportunitiestoapplythescientificmethodandcriticalthinkingskillsinatruelabsetting.Hands‐onactivities,manipulatives,speakers,fieldtrips,andwritingprojectsallhelptobroadentheclassroomexperience.
Experiencesinart,music,health,andphysicaleducationarepartofeverychild’sprogram.SpectraArtteachersprovidebasicartinstructiontoallclassesonaregularbasis.Districtmusicinstructioniscomplimentedbytheopportunitiestoperforminamusicanddanceprogram,andinvariousholidayandtheatricalproductions.
106 Financial Section
Palo Alto Unified School District 2015‐16 Budget
WALTERHAYSELEMENTARYSCHOOL
WalterHaysisorganizedintoself‐containedgradelevelunits.Thestaffcollaboratestocoordinatespecialactivitiesandgroupsofstudentsforinstruction(mostofteninsocialstudiesandscience).WhilethemainobjectiveforstudentsistoachievesteadygrowthinbasicskillareasandmeetDistrictrequirementsinothercurricularareas,itisextremelyimportanttoprovideasmanypertinentenrichmentexperiencesaspossiblethroughoutthecurriculum.Tomeetthatneed,programsareplannedinenvironmentaleducationatHiddenVilla,SanFranciscoWildlifePreserve,theBaylands,andFoothillPark.Assembliesarepresentedintheareasofpoetry,opera,dramatics,puppetry,nutrition,andwildlife.Typicalenrichmentactivitiesarenoonactivities,oceanweek,perceptualmotorclasses,andSpectraArt.
Theschoolapproachortonecomesfromtheincorporationofmanymodesofinstruction:questioning,discussion,dramaticplay,drill,demonstration,modeling,manipulatives,fieldexperiences—thebalanceamongtheseisdeterminedaccordingtothestyleandconvictionsoftheteacher.
Theschoolbaseallotmentbudgetisspentmainlyforinstructionalsuppliesandsomeoftheaboveactivities.Theremainderisbudgetedforequipment,fieldtrips,production,etc.ThestaffreliesgreatlyonPTAsupportinmanyfacetsoftheschoolprogram:enrichmentprograms,fieldexperiences,andspecialequipment.Also,PTAandothervolunteersdriveforfieldtrips,assistinmathlabs,organizeandteachenrichmentlessons,donoonactivitiesinstory‐telling,andart.SchoolImprovementProgrammoneyandPEfundsareexpendedforteacheraideresources,scienceaides,andliterarytutors.Thesepeoplegreatlyexpandprogrampossibilities.
ThetotalprogramwouldbeseriouslyimpairedorsubjecttosignificantmodificationwereitnotforPTAandPEfunding,considerablevolunteerefforts,thecomprehensiveSchoolImprovementProgram,anditspersonnel.
110 Financial Section
Palo Alto Unified School District 2015‐16 Budget
HERBERTHOOVERELEMENTARYSCHOOL
HerbertHooverElementarySchoolisaK‐5alternativeschoolintheDistrict.ItisfundedinthesamemannerasotherelementaryschoolsinPAUSDandenjoysthesameresourcesasotherelementaryschools,suchasasitelibrarian,musicandPEinstruction,specialeducationservices,noonsupervision,andEnglishLanguageLearner,ReadingRecovery,counseling,andTOSAsupport.Hooverhasthreeself‐containedclassroomsateachgradelevel.
TheschoolprogramincludesthefullrangeofcurriculumforelementaryschoolsinPAUSDwithspecialemphasisonthemasteryofacademicskills,criticalthinkingskills,andindependentstudyhabits.Theregularclassroom/PAUSDprogramissupplementedwithanartprogram,aResponsetoInterventioncoach,socialandemotionallearningsupportintheclassroom,andInstructionalAssistantsintheareasofEnglishlanguagearts,math,andscience,whicharedirectlyfundedthroughPiE.SchoolImprovementPlanmoneyandPTAsupportarealsovitalintheprovisionofenrichmentmaterials,leveledclassroomlibrarybooks,playgroundequipment,makersspacematerials,andlibrary,technology,andprofessionaldevelopmentsupport.
TheHooverapproachtolearningincludesabalanceofexplicitdirectinstructioncoupledwithstructured,student‐centeredactivitiesthatincreasethedepthofstudentlearningandthecomplexityoftheirthinking.Studentsuccessisfosteredthroughtheclearcommunicationofacademicandbehavioralexpectationscombinedwithdifferentiatedsupport,theroutinepracticeofeffectivecommunicationskillsandstudyhabits,andtheprovisionofvariedsocialandemotionallearningexperiencesinasafe,orderlyenvironment.Homeworkisassignedatgradelevelsonethroughfive.AllHooverstaffsupporttheschool‐wideexpectationsofmakingsafe,respectful,responsiblechoicesthroughclearlyestablishedclassroomritualsandroutinesandexplicit,school‐widebehaviorexpectationsforallareasofcampusauthoredbystudentrepresentativesinconjunctionwiththeprincipal.
Studentprogressisreportedviaregularreportsandtrimesterreportcards.Thesecomprehensivereportssummarizestudentacademicandsocialandemotionalprogress,completedhomework,andareasrequiringattention.Parentcommunicationsarestronglyemphasizedtoassurestudents’optimumlearninganddevelopment.
AdmissiontotheschoolisopentoallPaloAltoresidents.ApplicationsforinclusioninanannuallotteryareavailableintheschoolandDistrictoffices.Parentsandothermembersofthecommunitymayvisitclassroomsduringopenhousesessionsandinformationalevenings,bothofwhichareheldthreetimesannually.
Hoover'ssuccessispredicatedontheDistrict'sabilitytohireexpertstaffinconjunctionwiththerichanddiverseresourcesthatareprovidedthroughDistrict,SchoolImprovementPlan,PiE,andPTAfunding.
114 Financial Section
Palo Alto Unified School District 2015‐16 Budget
LUCILLEM.NIXONELEMENTARYSCHOOL
LucilleM.NixonSchoolservesstudentsfromthecommunitiesoftheStanfordcampus,andotherpartsofLosAltosHills,PaloAlto,EastPaloAlto,andPortolaValley.Atotalof21generaleducationteachersandoneSpecialDayClassteacherareemployedatNixonalongwithoneSpecialEducationResourceSpecialist.Thelibrarian,speech/languagespecialist,ELLspecialist,readingspecialist,andpsychologistprovideongoingservicesforourstudentsonapart‐timebasis.Instructionalaidesandatechnologyinstructorfurthersupporttheclassroomprogram.In1998‐99,wewereabletolowerclasssizeinallkindergarten,first,secondandthirdgradeclasses.Startingin2002‐03,thereductionofclasssizesingradesfourandfivebegan,withamaximumclassroomsizeof24.
AtNixonwerecognizethevitalimportanceofprovidingallyoungsterswithabroad‐basedandwell‐balancedcurriculum.Webelieveinequippingstudentsatallgradelevelswiththeacademicskillsandknowledgeuponwhichfuturelearningisbuilt.Ourresponsibilityineducatingchildrengoesmuchfurtherhowever.Ourstudentsarecapablelearnerswhomustbechallengedtoapplywhattheyhavelearned,tothinkcritically,andtoexpressthemselvescreatively.Theymustdevelopabilitiestosolveproblemsasindividualsandasgroups,toengageinthecooperativeexchangeofideas,andtoworkindependentlyaswellasonateam.
Tocreateaclimateforthislearning,wevalueandcelebrateeachstudent’sefforts,growth,accomplishments,andtalents.ThelearningenvironmentatNixonSchoolisdesignedtopromotestudentself‐esteem,asenseofbelongingtotheschoolcommunity,schoolpride,andmaximumindividualpotential.
Nixonenjoysthewidesupportofourparentcommunity.Parentsvalueeducationhighlyandsupporttheirchildren’slearninginmanyways,bothathomeandatschool.Parentsareencouragedtoformapartnershipwiththeschoolstafftoensurethemosteffectiveeducationalexperiencefortheirchildren,andtheyparticipateintheschoolinamyriadofways.Manyassistintheclassrooms,whileothersworkregularlyinourlibraryortakepartinfieldtrips.Parentsarealsoanintegralpartofschool‐wideevents‐fromplanningandorganizingtoparticipating.
Regularhome‐schoolcommunicationoccursthroughclassroomnewsletters,workfolders,e‐mail,parent‐teacherconferences,parenteducationprograms,BacktoSchoolNight,annualCurriculumNight,InternationalEvening,theNIXONEWS,eNews,andourschoolwebsite.
118 Financial Section
Palo Alto Unified School District 2015‐16 Budget
OHLONEELEMENTARYSCHOOLOhloneSchoolisaBoard‐designatedDistrictschoolofchoicewithvoluntaryenrollmentfromthroughouttheDistrict.TheprogramiscalledOpenEducation,withclassroomsthatarecharacterizedbypupil‐initiatedactivity,independentstudy,pupilsprogressingattheirownrate,peertutoring,andtheteacherfunctioningasaguideandfacilitatoroflearning.Allclassroomsprovidemulti‐aged,multi‐yearexperiencesforchildrenandfeaturearelaxed,informalatmospherewithanintegrateddayschedule.Ohlonehastwotracks,oneinEnglishandtheothertrackinMandarin.Astaff‐writtenCode,availableintheschooloffice,outlinesthephilosophyoftheOpenEducationprogram:
OhloneCoreValues DevelopmentalApproach GrowthandAssessment MultidimensionalLearning Meaningful,RelevantCurriculum CooperationandCollaboration Teacher‐ParentPartnership
Aschoolfarmcontaininggardens,asmallorchard,animals,andagreenhouseprovides
hands‐onlearningforchildreninscience.OhlonealsoservesasademonstrationsitefortheReadingRecoveryprogramandforsocial‐emotionallearning.TheongoingCAREprogramforchildren,parenteducation,andasupportnetworkforparentshelpourcommunitymembersaddressissuesoflivinginacomplexsociety.
TheOhloneSchoolSiteCouncilandtheCoreValuesCommitteearetheprimaryforumsforclarifying,defining,andcommunicatingourschoolphilosophy.Parentparticipationinclassroomsiswelcomedandencouraged,butnotrequired.Lastyearparentscontributedover25,000volunteerhourstotheschool.ThePTAactivelysupportsandenhancestheoverallschoolprogram.TheFarmCouncilsupportstheongoingprogramsonthefarm.Ohlonebelievesthatteachersandparentsarepartners,whoworktogetherforthegoodofourchildren.
Financial Section 123
Palo Alto Unified School District 2015‐16 Budget
PALOVERDEELEMENTARYSCHOOL
PaloVerdeiscommittedtoprovidingchildrenwithabalanceofacademicskills,experiencesinthearts,andopportunitiesfordevelopmentofvaluesinhumanrelations.Theschooldrawsstudentsfromalargegeographicareaencompassingasocial,economic,cultural,andethnicdiversityvaluedbytheschoolcommunity.
PaloVerdehasapositiveandsupportivelearningenvironmentwhichpromotesnotonlyoutstandingacademicachievementbuthelpsstudentsdevelopleadershipresponsibilities,problem‐solving,andteamworkskillsnecessarytobesuccessfulandproductivemembersofthecommunity.Avarietyofinstructionalstrategies,settings,materials,andresourcesareusedtoenhancethecurriculumtoprovideanoutstandingprograminwhichallstudentshavetheopportunitytoexperiencesuccess.ClassroomteachersandstudentsaresupportedbyavarietyofspecialistsintheareasofOccupationalTherapy,Reading,Speech,EnglishasaSecondLanguage,Library,Music,Art,PsychologyandPhysicalEducation.AparaprofessionalIisalsoassignedtoeveryclassroom.
AtPaloVerde,parentsandteachersarepartnersinthechild’seducation.ParentvolunteerhoursnumberinthethousandsandthePTAisinstrumentalincoordinatingmanyschoolactivitiesandfundingschoolprojectssuchastechnology,principal’scoffee,walkingclub,andourAssetsBuildingChampionscharactereducationprogram.
PaloVerdestudentsbenefitfromawidevarietyofcooperativeeffortsofitsteachers,parents,aides,supportstaff,andmembersofthePaloVerdecommunity.
Financial Section 127
Palo Alto Unified School District 2015‐16 Budget
YOUNGFIVES
YoungFivesisaprogramintendedforchildrenwhoarechronologicallyoldenoughtoenterkindergarten(fiveyearsbyDecember2ndofthecurrentschoolyear),butwhoaredevelopmentallyyoungorimmature.Theiryoungnessmaybephysical,social,emotional,cognitive,oracombination.Theymaybedeemedunreadyforkindergartenbyparents,nurseryschoolordaycareteachers,orkindergartenteachers;andareenteredintotheprogramonlyonavoluntarybasisbytheirparents.Thesechildrenreceiveaprogramdevelopmentallyappropriateforyoungfiveyearoldsandareexpectedtoenterkindergartenthefollowingschoolyear.Parentsparticipateasassistantstotheteacherintheclassroomandattendparenteducationmeetings.
TheKindergartenReadinessActof2010establishedtheTransitionalKindergartenprogramfortheStateofCalifornia.Theimplementationbeganthisschoolyear(2012‐13)withthechildrenwhohaveNovember,2007birthdates.RatherthanbeinginkindergartenthesechildrenareinTransitionalKindergartenclasswhichprovidesage‐appropriateinstructionforfour‐year‐oldswhowillnotturnfiveintimeforthestate’snew,earlieragecut‐offtostartregularkindergarten.PAUSDcombinedtheYoungFivesandTransitionalKindergartenstudentsinthreeclassesforthisyear.
Financial Section 131
Palo Alto Unified School District 2015‐16 Budget
MIDDLESCHOOLS
InApril1999,theBoardofEducationadoptedapolicyondesiredschoolsizestatingthatPAUSDmiddleschoolsshouldbeintherangeof600‐900students.Asaresultofthatpolicy,Termanre‐openeditsdoorsinAugust2001.PaloAltoUnifiedSchoolDistrictcurrentlyhasthreemiddleschools—J.L.Stanford,Jordan,andTerman—servingapproximately2,800studentsingradessix,seven,andeight.
Middleschoolsarestaffedbasedonthefollowingparameters.Eachstudenttakessevenperiods.Afulltimeteacherteachesfiveperiods.Theclasssizeforthe6thgradecoreclasses,7thgrademathandEnglish,and8thgrademathandEnglishis24.Theclasssizeforallotherclassesis28.5.AdditionalperiodsareallocatedtotheschoolsforspecialpurposessuchasmainstreamingofSpecialEducationstudentsandEnglishLanguageDevelopment.
Middleschoolsareallotted$105perstudentforsuppliesandequipment.Controloftheseaccountsisatthelocalschoollevel.Non‐personnelcostssuchasutilities,maintenance,andcapitalimprovementsarebudgetedattheDistrictOffice.However,theseexpendituresareincludedinthetotalcostperstudent.Middleschoolsreceive$367.29perstudentin2015‐16fromPartnersinEducationforclassroomsupport,othercompellingcourses,andguidance.
Theassignmentofstaffandallotmentoffundsamongthevariousprogramsatthemiddleschoolsarewithinthediscretionofthelocalschooladministration.ThemiddleschoolprogramissupplementedbyDistrictprogramsandservicessuchasHealthandHumanServices,EducationalServices,HumanResources,andBusinessServices.
TheseschoolsreceiveSchoolImprovementProgramfundsfromthestatetosupplementtheregularschoolprograms.
0
500
1,000
1,500
2,000
2,500
3,000
3,500
14th Day Middle School Enrollment
(* Includes Children's Hospital and SDC)
132 Financial Section
Palo Alto Unified School District 2015‐16 Budget
DAVIDSTARRJORDANMIDDLESCHOOL
JordanMiddleSchoolreopenedinSeptember1991toprovideappropriatechallengingmiddle‐leveleducationtosixth,seventh,andeighthgradestudents.Inadditiontotheregulareducationclasses,JordanSpecialEducationservicesincluderesourcespecialists,aspeech/languagespecialist,andfourspecialdayclasses.
Supportisprovidedbygrade‐levelcounselors,apsychologist,andaHumanServicesteam.Thisteamcanrefertoseveralotheragencies,includingAdolescentCounselingServices,whichprovideson‐sitecounseling.Studentsandstaffalsohaveaccesstoafullyequippedlibraryandacomputerlabforclassorindividualprojects.TheHomeworkCenter,locatedinthelibrary,isopenthreedaysperweekafterschool.
Sixthgradestudentsremainwithcoreteachersforfive‐seventhsoftheirdayforlanguagearts,history/socialstudies,math,science,andsomeart.TheyalsohavePEandmusiconalternatingdays,androtatethroughapproximatelysixweekseachofart,drama,homeeconomics,industrialtechnology,introductiontocomputers,andguidance.SeventhandeighthgradershaveafullyearofEnglish,history/socialstudies,math,science,andPE.Theymaychoosefoursemestersofelectiveseachyearfromcoursesincreativewriting,mathandreadingsupport,andindustrialtechnology,foreignlanguage,appliedacademics,andvisualandperformingarts.Leadershipisalsoavailabletoeighthgradersasanelective.Manystudentsinseventhandeighthgradesalsochooseschoolserviceasanelective.
Onceaweek,grade‐leveladvisorygroupscomposedof20studentsandastaffmembermeet.Thepurposeofthesegroupsistoprovideanadultandgroupofstudentstofosterastrongpositiveconnectiontotheschool.ThereisalsoSustainedSilentReadingeachWednesdaywhereeveryonereadsquietlyfor20minutes.
Anotherimportantaspectofschoollifeisamulti‐facetedactivitiesprogramincludinglunchtimeactivities,schooldances,andgrade‐levelactivities.Mostofthesearefundedbythestudentgovernment.ThePTAprovideshumanandfinancialsupportformanyoftheschoolevents.
Financial Section 141
Palo Alto Unified School District 2015‐16 Budget
JANELATHROPSTANFORDMIDDLESCHOOL
JaneLathropStanfordMiddleSchool(JLS)strivestoeducateearlyadolescentsinamannerthatmeetstheiruniquedevelopmentalneeds.Theschool’sgoalistobalanceachallengingacademicexperiencethatpreparesstudentsforfutureeducationwithstrongpositiveconnectionstoschool.
CorecurriculumforallstudentsincludesEnglish,history/socialstudies,math,science,andphysicaleducation.Sixthgradestudentsremainwithacoreteamofteachersforfive‐seventhsoftheday,takemusicandphysicaleducationonalternatedays,androtatethroughanexploratorywheel,whichexposesthemtocourseswhichtheycanelectinseventhandeighthgrade.Seventhandeighthgradestudentsmaychoosefoursemestersofelectivesfromavarietyofofferingsincluding,butnotlimitedto,art,drama,music,computers,homeeconomics,industrialtechnology,worldlanguages,creativewriting,publicspeaking,andleadership.
JLSsupportsanEnglishLanguageDevelopmentprogramforstudentsnotyetfluentinEnglish.Thesestudentsmakeupabout10%ofthestudentbody.Roughlyanother10%receiveSpecialEducationservicesfromresourcespecialists,speech/languagespecialists,orSpecializedAcademicInstructionClasses.
Thebaseallotmentisallocatedtodepartmentsforinstructionalmaterialsandthelibrary.Districtfundsalsosupportattendancebystaffmembersateducationalconferences.Statefundsareallocatedforthepurchaseofinstructionalmaterials,mainlytextbooks.Theschoolreceivessomeincomefromthefrequentrentalofthefacilitybyoutsidegroups.Thismoneyisusedforthepurchaseandreplacementofequipmentaswellastoaugmentthebaseallotment.Schoolimprovementfunds,allocatedbytheSchoolSiteCouncil,supportimprovementefforts.ThePTAprovidessupportandmanyvolunteerhourstotheschool.Italsofundsasignificantnumberofgrantstotheschoolwithmoniesraisedinadirectappeal.PaloAltoPartnersinEducationalsoprovidedonationstosupplementstaffingforguidanceandcourseenrichment.
Beyondtheclassroom,studentshaveanopportunitytoparticipateinabroadarrayofstudentactivities,clubs,andintramuralsports.TheseprogramsarefundedbytheStudentCouncil,parentdonations,andadmissionchargesforsomeevents.Anafter‐schoolathleticprogramissponsoredbytheCityofPaloAltoRecreationDepartmentwiththesupportintheformoffacilityusagefromtheschool.StudentspayafeetotheCityforparticipation.
Financial Section 149
Palo Alto Unified School District 2015‐16 Budget
TERMANMIDDLESCHOOL
InOctober1999,PAUSDdecidedtoaddathirdmiddleschool.ThechosensiteforthisnewmiddleschoolwouldbethesiteoftheformerTermanJuniorHighSchool.The2001‐02schoolyearwasthefirstyearforthenewschool,whichwaslocatedataninterimsite(theformerGarlandSchool)forthe2001‐02and2002‐03schoolyearswhiletheTermansitewasunderrenovation.
TheschooldistrictnamedthethirdmiddleschoolTermanMiddleSchool,inhonorofthecontributionsofbothLewisandFrederickTerman.WhenTermanJuniorHighSchoolfirstopenedin1958,itwasnamedafterLewisM.Terman(1877‐1956).HewasarenownedStanfordpsychologistoftheearly1900’s.HecontributedtoeducationboththroughhisresearchonhealthandhygieneinschoolsandhisdevelopmentoftheStanford‐BinetIntelligenceTest,whichwasusedworldwide.FrederickE.Terman(1900‐1982)wasthesonofLewis.FrederickwasaStanfordengineeringprofessorwhoencouragedhisstudents,mostnotablyDavidPackardandWilliamHewlett,tostartuptheirownelectronicscompaniesinPaloAlto,hencetheformationofHewlettPackardandthebirthoftheSiliconValley.
TermanMiddleSchoolisaninclusivecommunityofstudents,families,andeducatorsengagedinachievinghighacademicandsocialstandardswithrespectfordiversityinapositiveschoolclimate.
InordertoachieveourOperationalVision,wewill:
Hireandretainahighlyqualifiedstaffcommittedtothemiddleschoolvision; Haverigorouscontentandperformancestandardsthatareclearandmeasurable; Design,implement,andmaintainaclearcommunicationssystem; Committo,collaborateon,andfollowthroughwithactionssupportingtheOperational
Vision; Establishandimplementclearsocialstandards; Fosterasenseofpersonalresponsibilityineachcommunitymember; Developandimplementproactiveinterventionsinformedbydataandresearch; Planandapplycoherentstaffdevelopmentthatsupportsourvision; Solicitandrespondtoinputfromourdiversepopulation;and Developasenseofcommunitythroughon‐goingmeaningfulactivities.
TheTermanstudentshavechosentheirmascotandcolorsfortheirnewschool.TermanMiddle
SchoolwillonceagainbetheHomeoftheTigers,anditscolorsaregoldandblack.
156 Financial Section
Palo Alto Unified School District 2015‐16 Budget
HIGHSCHOOLS
PaloAltoUnifiedSchoolDistricthastwohighschools—PaloAltoandGunn—servingapproximately3,800studentsingradesninethroughtwelve.Highschoolsarestaffedbasedonthefollowingparameters.Eachstudenttakesonaverage6.3periods.NinthgradeEnglishandmathclassesare22students,and10thgradeEnglisharelimitedto24students.Allotherclassesare28.5students.Inaddition,eachofthetwohighschoolsisgivenadditionalresourcesforcounselingandadministrativeservices,whichmaybeallocatedateachschool’sdiscretionforlocallydeterminedneeds.
Eachhighschoolisallotted$105perstudentforsuppliesandequipment.Inaddition,textbookadoptionsarepurchasedfromdistrictfunds.$50,000isallottedtoeachhighschoolfortextbookreplacementsandinstructionalmaterials.Highschoolsreceive$379.47perstudentin2015‐16fromPartnersinEducationforcollegeandcareercounseling,studentguidance,andothercompellingcoursessuchasSTEM,musicandarts,andbuilding21stcenturyskills.Controloftheseaccountsisatthelocalschoollevel.Theassignmentofstaffandallocationoffundsamongthevariousprogramsatthehighschoolleveliswithinthediscretionofthelocalschooladministration.
ThehighschoolprogramissupplementedbyprogramsandservicessuchasHealthandHumanServices,EducationalServices,HumanResources,andBusinessServices.
BothhighschoolsreceiveadditionalfundsfromthestatesupportedSchoolImprovementProgram.
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
4,500
14th Day High School Enrollment
(* Includes Children's Hospital, Middle College/Alta Vista, SDC and Alt Ed)
Financial Section 157
Palo Alto Unified School District 2015‐16 Budget
HENRYM.GUNNSENIORHIGHSCHOOL
Gunnisafour‐yearcollege‐orientedcomprehensivehighschool.Academicexcellenceisvaluedandappreciatedinourcommunity.Theacademicandelectiveprogramsarerich,challenging,andstructuredsothatallstudentscanachievesuccess.Studentenrollmentsinthe“core”classesareamongthehigheststatewide.Studentparticipationinextra‐curricularactivitiesishigh,withover75%ofthestudentbodyparticipatinginathleticsandotherextra‐curricularactivities.Individualsandstudentteamsregularlywinawards,trophies,andchampionshipsinacademicandathleticcontests.Studentsparticipateinmorethan80plusschoolclubsincludingdebate,chess,theenvironment,andYouthCommunityService.GunnHighSchoolischaracterizedbyitscapableanddiversestudentpopulation.
Gunnreceivesexcellentsupportfromitsparentcommunity.TheParentTeacherStudentAssociation(PTSA),manyon‐sitevolunteers,boostergroups,andvariousotherorganizationsprovideexcellentsupportfortheprogram,fromtutoringandassistingoncampustofundraising.Gunnparentsvalueandsupporttheirstudentsinallphasesoftheschoolprogram.
Theinstructionalandsupportstaffareexcellent.Theoverwhelmingmajorityofourteachershavemajoredintheirsubjects,andmanyhaveadvanceddegrees.Theyareprofessionallyactiveandparticipateregularlyinavarietyofstaffdevelopmentactivities,stayingabreastoftheirsubjectfieldsandcurrentwithinnovativeinstructionalpractices.Manyareleadersintheirregional,state,andnationalprofessionalassociations.TheSpecialNeedsProgramisactiveinsupportingourstudents.Guidanceandothersupportservicesareeffectiveandresponsivetostudentneeds.TheAcademicCenterprovidesexcellenttutorialassistance.Weareproudofourschoolanditstraditionofexcellence.
Financial Section 167
Palo Alto Unified School District 2015‐16 Budget
PALOALTOSENIORHIGHSCHOOL
PaloAltoHighSchool(Paly)haslonghadanationalreputationforacademicexcellence.Weserveasociallydiversecommunitywithhighacademicexpectationsandastrongbeliefinqualitypubliceducation.Inadditiontoacademicprograms,Palyoffersstudentsafullslateofextra‐curricularactivitiesandathleticopportunities.Thestudentbodyreflectsthecommunity’ssocioeconomicstatusandeducationallevel.
Eveninthefaceofdecliningnationalandstatenorms,studentperformanceonSATandSATIIsubjectareaexamshasremainedconsistentlyhighatPalyoverthepasttenyears.StudentachievementonAdvancedPlacementtestsranksamongthehighestinthestate.TheschoolhasbeennamedawinnerintheNationalSecondarySchoolRecognitionProgram,whichrecognizesschoolsthathaveallaroundsuccessintheireducationalprograms.
PaloAltoHighSchoolhasahighlyqualifiedanddedicatedteachingandsupportstaffwhoseaccomplishmentsextendbeyondtheschoolintotheprofessionalcommunityandwhoseinfluenceisfeltinstateandnationalorganizations.
Inaddition,PaloAltoHighSchoolprogramsbenefitfromunparalleledcommunityandparentsupport.TheParentTeacherStudentAssociation(PTSA)boastsamembershipofover1,600.Aparentvolunteerforceofmorethan400parentsvolunteeredover20,000hoursonbehalfoftheschoollastyear.ThereiswidespreadinvolvementbyparentsinavarietyofDistrictandschoolcommitteesandboostergroups.TheSchoolSiteCouncilisanactiveforceinschoolplanningandimprovementefforts.
Financial Section 177
Palo Alto Unified School District 2015‐16 Budget
SUMMERSCHOOL
LegislativeactionsubsequenttotheapprovalofProposition13in1978removednearlyallstatesupportforsummerschoolprograms.PaloAltoUnifiedSchoolDistrictprovidesK‐12summerschoolwithDistrictfunds.
SB813authorizedstate‐fundedsummerschoolprogramsingradesK‐12“formathematics,
science,orothercoreacademicareasdesignatedbytheStateSuperintendentofPublicInstruction.”PursuanttoEducationCodeSection42239,theSuperintendentofPublicInstructionhas
designatedthefollowingcoreacademicareasforgradesK‐12aseligibleforstatesummerschoolfunding:
English mathematics science history/socialscience foreignlanguage visualandperformingarts computereducation
Thesummerschoolprogramofstudiesforgrades6‐12hasbeendesignedinresponseto
expressedstudentandparentinterests.Effortshavebeenmadetofinancetheprograminamannerthatoptimizesauthorizedstatesupportforselectedcoursesandthatisequitableforallstudentsinterestedinenrolling.ParenttuitioncontinuestoberequiredifthesetwoobjectivesaretobemetandifthesummerschoolistobetotallysupportedwithoutimpactontheGeneralFund.
Financial Section 181
Palo Alto Unified School District 2015‐16 Budget
SITE‐BASEDPREVENTIONANDTIERIISUPPORTPROGRAMS
TheDistrictiscommittedtoclosingtheachievementgapandtoprovidingstrategicandsystematicacademicsupporttostudentswithinthegeneraleducationsetting.Somestudentsneedmoretimeontaskand/oradifferentinstructionalapproachinordertomeetacademicbenchmarks.Withthatinmind,eachelementaryschoolisprovidedwiththeopportunitytoapplyforfundingsupportprogramsthattheydesigntosupporttheidentifiedneedsofthestudentsattheirschool.ApplicationsforfundingaresubmittedtotheElementaryEducationDepartmentandmustidentifyspecificgoalsandwaysoftomeasureprogressoftheenrolledstudentsandthesuccessoftheprogramsitself.
184 Financial Section
Palo Alto Unified School District 2015‐16 Budget
ALTERNATIVEPROGRAMS
HighSchoolGraduationTheSchoolDistrictoffersavarietyofprogramsforstudentstoutilizeasalternativesto
graduationfromthecomprehensivehighschool:AdultEducation,theMiddleCollegeProgramatFoothill,AltaVistaContinuationHighSchool,CaliforniaHighSchoolProficiencyExamination,TerraBellaCommunitySchool,andIndependentStudy.Studentsarereferredfortheseprogramsafteracarefulstaffreviewofstudentneeds.
OpportunityClassesTheOpportunityProgramsareavailableatthemiddleschoolandhighschoollevels.Atthe
highschool,theclassesserveninthandtenthgradersunder16yearsofage.StudentsareplacedinOpportunityiftheyneedasmall,self‐containedinstructionalsettingforamajorityoftheschoolday.Curricularcontentcorrespondstothatoftheregularprogram,althoughlearningmaybeself‐pacedandadaptedtoindividualneeds.
Themainobjectiveoftheprogramistore‐establishsuccessfulpatternsofattendance,academicachievement,andsocialbehaviorinasupportiveenvironmenttofacilitateagradualreintegrationintoacompletemainstreamprogram.
Financial Section 187
Palo Alto Unified School District 2015‐16 Budget
CAREERTECHINICALEDUCATION
TheCareerTechnicalEducationbudgetsupportsthefollowingprograms:
PerkinsProgramPerkinsisagrantfromthestatefocusedoncareertechnicaleducation.Fundsareusedto
supportasequenceofcoursesdesignatedascareertechnicaleducationcourses.FundsarealsousedforprofessionaldevelopmentandsuppliesneededtoimproveaCTEcourse.
RegionalOccupationalProgram(ROP)TheseclassesarefundedbythestatethroughtheNorthCountyRegionalOccupational
ProgramJPA(NCROP),aconsortiumofthethreenorthernschooldistricts:PAUSD,MountainView‐LosAltosHighSchoolDistrict,andFremontUnionHighSchoolDistrict.FundsarereceivedthroughFremontUnionHighSchoolandadministeredbytheLocalJointPartnershipAgreement(JPA).
TransitionPartnershipProgram(TPP)TheTransitionPartnershipProgram(TPP)isacontractwiththeCaliforniaDepartmentof
Rehabilitation.Themissionofthisprogramistoassistourstudentswithdisabilitiestoobtainandretainemployment,andmaximizetheirabilitytoliveindependentlyinthecommunity.
WorkAbility1(WA1)TheWorkAbilityProgramisagrantfromtheDepartmentofEducation.WorkAbility1isa
workexperienceprogramforstudentswithactiveIndividualEducationalPlans(IEP).WA1providesstudentswithopportunitiesforpaidandnon‐paidworkexperience,jobshadowing,andongoingsupportandguidancefromvocationalpersonnel.
WorkExperienceProgramThesefundssupportoneteacherintheWorkExperience/ExploratoryExperience
programs.LockheedWorkExperienceProgramThisprogram,whichoriginallybeganin1987,providesstudentswithvaluablework
experienceinstateofthearttechnicalscienceprograms.
Financial Section 191
Palo Alto Unified School District 2015‐16 Budget
LUCILEPACKARDCHILDREN’SHOSPITALSCHOOL
TheChildren’sHospitalSchoolprogramdatesbackto1924,whenstafffromtheoldStanfordHomeforConvalescentChildrenaskedPAUSDforhelpineducatinglong‐termpatients.Today’sstudentsarelikelytohavechronicillnessorcongenitalproblemsthatrequiresporadicinpatientstaysand/oroutpatientcareoveraperiodofyears.SomechildrenattendtheHospitalSchoolperiodicallyfromkindergartenthroughthe12thgrade.Thestaffoffourteachersandseveralaideswithclericalsupportholdsschoolhoursdailyworkingwithsmallgroupsofstudents,oneononecontentlessons,andbedsidetutoringsessions.ManyofthefamiliesarefromotherstatesaswellasotherpartsofCalifornia,needingassistancewithdeterminingthebesteducationalprogramfortheirillchildrenaswellasforsiblingswhoarrivewiththeirfamilies.Occasionally,theschoolalsoservesteenagedparentsofcriticallyillinfantsandchildrenwhohaveaparenthospitalizedatStanfordHospital.Theschoolprovidesstructureinthedaysochildrencangotoschoolevenforafewhours.SchoolispartoftheirhomeroutinesotheHospitalSchoolgivesthemthemessagethattheywillgetwellandarepreparedtoreturntotheirhomeschools.
194 Financial Section
Palo Alto Unified School District 2015‐16 Budget
SPECIALEDUCATION
TheSpecialEducationProgramprovidesavarietyofservicestomeettheuniqueneedsofstudentswithdisabilitiesintheDistrict.Withparentalpermission,studentsareidentifiedfortheseservicesthroughindividualassessmentsbyateamofprofessionalstaffmembers.IEPsaredevelopedwhichdocumentthenecessaryeducationalservicesthechildrenwillreceive.Childrenservedinthisprogramincludepupilswithlearning,communication,physical,andmultipledisabilities.
TheSpecialEducationprogramisamulti‐milliondollarallocation,fundingtheemploymentofspeciallytrainedteachersandclassifiedstafftoworkwithstudentswithdisabilities.TherearefourinstructionalcomponentsintheMasterPlanforSpecialEducation:
1. Specializedacademicinstructionsupports,whichenrollpupilswithappropriateoftheschoolday,groupingthemwithotherswhohavesimilarinstructionneeds.Servicesareprovidedbyacredentialedspecialeducationteacherandinstructionalaides.Studentsareincludedintothegeneraleducationprogramclassesasappropriate,tomeettheireducationalneedsintheleastbestenvironment.
2. TheResourceSpecialistprogramprovideseducationalplanning,specialinstruction,tutorialassistance,orotherservicestoexceptionalindividualsinspecialprogramsand/oringeneraleducationclassroomsateachschool.Specialeducationteachershaveadvancedtrainingintheeducationofindividualswithexceptionalneedsandareprovidedwithanaideforassistance.
3. DesignatedInstructionandServicesarerelatededucationalservicesthatprovidesupporttostudents.Theseservicesmayinclude:languageandspeechdevelopmentandremediation,occupationalandphysicaltherapy,homeandhospitalinstruction,adaptivephysicaleducation,visionservicesandtherapy,andeducationallyrelatedmentalhealthservices.
4. Non‐PublicSchoolsandNon‐PublicAgenciesprovideeducationandservicestosupporttheeducationofpupilswhorequirespecializedenvironmentsandsmaller,structuredlearningenvironments.
Financial Section 199
Palo Alto Unified School District 2015‐16 Budget
ELEMENTARY&SECONDARYEDUCATION
ElementaryandSecondaryEducationDepartmentsareresponsiblefortheoverallinstructionalprogramsintheDistrict.Thisincludesplanningforinstruction,developingcurriculum,andassistingwithprogram‐relatedprofessionaldevelopmentactivities.Amongthegoalsofthedepartmentsaretheeffortstocoordinateandarticulatecurriculumbetweentheelementary,middle,andhighschoollevels.Thecurriculumeffortsofthesedepartmentsareenhancedbyresourceteachersinliteracy,mathematics,science,andtechnology.Theyworkcollaborativelywithelementaryprincipals,teachersparticipatingincurriculumcommittees,andinstructionalsupervisorsfromsubjectareadepartmentsatthemiddleandhighschoolswhoareparticipatinginsecondarysteeringcommittees.Whenappropriate,elementaryandsecondarystaffarebroughttogethertodealwithK‐12issues.
TeachersonSpecialAssignment(TOSAS)whospecializeintheareasofmath,literacy,orscienceprovideintensiveprofessionaldevelopmenttoteachersattheelementarylevel.Theydesignprofessionaldevelopmentopportunitiesfornewteachers,designatedLeadTeachersfromeachsite,andforallK‐5staffduringthesummerandstaffdevelopmentdays.Theyprovidecoachingtoteachersinbothone‐on‐oneandsmallgroupsetting.
TheBeginningTeacherSupportandAssessment(BTSA)andInductionprogramiscoordinatedbytheCurriculumandProfessionalDevelopmentDepartment.ThisprogramallocatesfivetrainedcoachestoprovidesupporttoBTSAteachers.
AdditionalworkshopsandformativeassessmentactivitiesareprovidedtoorientteacherstoDistrictmaterialsandsharebestpracticesincurriculum,instruction,andassessment.Districtfundingisenhancedbystategrants.
TheattachedbudgetsreflectexpendituresforcurriculumactivitiesplannedfortheschoolyearthataretobecoordinatedthroughtheElementaryandSecondaryEducationDepartments.Italsoincludesadditionalsourcesofincomefromgrantsandentitlementstoimprovescience,mathematics,andearlyliteracyeducation.Annualfluctuationsinthesedepartmentbudgetsreflectchangesincurriculumneedsandareasofemphasis,aswellastheavailabilityoflocaland/orstatefunds.
204 Financial Section
Palo Alto Unified School District 2015‐16 Budget
ELEMENTARYTRAVELLINGTEAM(MUSIC/P.E.)
Music:Thisbudgetsupportsmusiceducationforallstudentsingrades1‐5andthemajormusiceventsandfestivalsingrades6‐12.Fifteenelementarymusicteachers(12.05FTE)providegeneralandinstrumentalmusicinstructionforallelementaryclassroomstudentsingrades1‐5.Fourmusicteachers(3.4FTE)areassignedtoteachgeneralmusicandsingingtostudentsingrades1‐3,andninemusicteachers(8.65FTE)areassignedtoteachbandandorchestralinstruments,andgeneralmusicinthefourthandfifthgrades.TheDistrictmaintainsaninventoryofmusicalinstrumentsforstudentswhohavefinancialneed.Studentsmayborrowmusicmethodbooksandbasicinstructionalsuppliesasneeded.TheMusicCoordinatorsupervisesthemusicprogramthroughouttheDistrict. P.E.:Thisbudgetsupportsphysicaleducationforallstudentsingrades1–5.NineelementaryPEteachers(8.4FTE)providephysicaleducationforstudentsingrades1–5.Thedistrictmaintainsaninventoryofphysicaleducationequipmentateachsite,includingastorageshedinwhichPEteachersstoretheirequipment.
Financial Section 207
Palo Alto Unified School District 2015‐16 Budget
K‐12ART
TheArtCoordinatormanagesthestaffofelementaryartspecialists,SPECTRA,includinghiring,training,scheduling,andprovidingprofessionaldevelopment.DutiesincluderevisingandimplementingVisualandPerformingArtContentStandards,ingradesK‐12,throughobservation,mentoringandintervention.TheCoordinatorprovidesinstructionalsupervisionforMiddleSchoolartteachersanddepartments,participatesintheVAPASteeringCommittee,andplansdistrict‐wideprofessionaldevelopment.TheCoordinatorrepresentsPAUSDatDistrictmeetingsandcommittees,theStateDepartmentofEducation,theCountyOfficeofEducation,andprofessionalorganizations.Partnershipswithnational,stateandcommunityagenciesareinitiatedandmaintainedthroughcollaborativeevents,conferenceparticipation,andpresentations.
Theelementaryartprogram,administeredbyArtEducation,providesK‐5teacherswithsequential,weekly,bi‐monthly,ormonthlyartlessons,throughtheSPECTRAArtprogram.Resourcesavailableforelementarygeneralistsincludecurriculumandreferencematerials,realia,integratedlessondevelopment,andrelatedtechnologyandtechniqueresourcesandassistance.Workshopsandmeetingsareconductedonaregularbasis,focusingonconcepts,strategies,andmaterialsforteachingart.OngoingtrainingandmentoringforSPECTRAArtteachers,facilitiestodevelopcurricula,andopportunitiesforcollaborationareprovided.Trainingforcommunityvolunteersparticipatingintheelementary“MeettheMasters”and“MiddleSchoolArtHistory”docentprogramsisprovided.Teachersareencouragedtoplanbothdiscreteandintegratedartinstructionatallgradelevels(K‐12)tofacilitatecreativityandreinforcelearning.
TheCoordinatororganizesexhibitionsinavarietyofvenues,throughouttheyear,togiverecognitiontotheremarkableartisticaccomplishmentofstudentsandteachersinthePaloAltoschools,andtoinformparentsandthecommunityaboutthequalityandcommitmenttoarteducationinPAUSD.
210 Financial Section
Palo Alto Unified School District 2015‐16 Budget
LIBRARYMEDIASERVICES
LibraryMediaProgramTheLibraryMediaProgramisanimportantcomponentintheK‐12instructionalprogram.
Schoollibrarymediateachersprovideservicesandaccesstomaterialstosupportclassroomprograms,teachlibraryskills,andprovideaccesstoinformationthroughlearningactivitiesthatareintegratedintothecurriculum.Onanincreasingbasis,theprogramworkstodevelopstudentskillsincludingtheuseofsearchstrategies,techniquestoaccessinformationandinternetskills,includingonlinesafety.Up‐to‐dateenticingbookcollectionsforbothinformationandpleasurereadingareanintegralpartofthelibrarymediaprogram,withalllibraryresourcesavailabletostudentsandstaffonacheckoutbasis.Aninter‐libraryloanserviceisalsoavailable,enablingschoollibrariestoshareresources.Teachersarealsoabletoaccessstreamingvideothroughthedistrictvideoserver,SafariMontage,subscriptiondatabasesarenowweb‐basedandavailable24/7.
IMCCatalogingALibrarySystemSupportTechnicianandaTechnologyandLibraryMediaCoordinatorare
housedinthislocation.Thelibraryunioncatalogismaintainedandmonitoredinthislocation.Theselecting,purchasing,receiving,cataloging,processing,anddistributingoflibrarymaterialsishandledthroughthisdepartment.
Financial Section 213
Palo Alto Unified School District 2015‐16 Budget
HUMANRESOURCES/SUBS
Thisprogramcontainsfundstopaysalariesandfringebenefitsforsubstitutepersonnel,bothcertificatedandclassified.Thisincludestheprofessionalgrowthstipendforclassifiedemployees,andthemileageallowancespaidtoDistrictpersonnelwhoarerequiredtotravelaspartoftheirassignments.
216 Financial Section
Palo Alto Unified School District 2015‐16 Budget
CENTRALATTENDANCE
ThisdepartmentisresponsibleformonitoringattendancereportsofallpupilsintheDistrictinordertopreparethemonthly,periodic,andannualreportstothecountyandstateoffices.ThisincludesenrollmentandADAkeyfactorsintheDistrict’srevenuelimitcalculations.
CentralAttendancemaintainsactiveandinactivefilesregardingstudents’enrollmentintheDistrict,cumulativerecords,andtranscripts.Inactiverecordsarearchivedforpermanentstorage.Thisdepartmentprocessesrequestsfortheserecordsandtranscriptsfromothereducationalinstitutions.
CentralAttendanceisresponsibleforansweringquestionsandprovidinginformationconcerningPAUSDboundariesandschools,registrationandenrollmentprocedures,andnon‐residentattendancequestions.Thisincludesprocessingintra‐residenttransferrequests,inter‐districtagreements,andaffidavitsofresidenceandresponsibility.ThedepartmentisalsothesourceofdataforawidevarietyofindividualsandagenciesthroughouttheDistrictandcommunityatlarge.
CentralAttendanceisresponsibleforregisteringallnewstudentsintheDistrict,verifyingthataddressesofthefamiliesarewithinDistrictboundaries,ensuringthatstudents’immunizationsarecomplete,performinginvestigations,andverifyingallchangesofaddressforcurrentstudents.
Financial Section 219
Palo Alto Unified School District 2015‐16 Budget
BOARDOFEDUCATION
TheBoardofEducationestablishespolicyforthegovernanceofPaloAltoUnifiedSchoolDistrictandisresponsibleforthegeneralacquisitionandexpenditureofallfunds.TogetherwiththeSuperintendent,theBoardestablishesavisionfortheDistrict,whichenablesallstudentstoachieveathighlevels.TheBoardmembersareresponsibleforrepresentingtheinterestsofthecommunityatlargeandservingasspokespersonsforpubliceducation.ThisprogramprovidessupportforthefiveelectedmembersoftheBoardofEducationandtwostudentBoardmembers.IncludedinthisprogramaretheexpensesforBoardelectionsandmemberships,suppliesandclericalassistanceforBoardmeetings,Boardmembers’stipends,attendanceatboardassociationconferences,andprovisionsforreimbursementofBoardmembers’expenditures.
222 Financial Section
Palo Alto Unified School District 2015‐16 Budget
SUPERINTENDENT TheSuperintendentprovidestheoverallleadershipfortheDistrict,workingcloselywiththeBoardofEducationtosupporttherealizationoftheDistrictmission,vision,andgoals.Hehasprimaryresponsibilityintheareasofcurriculumandinstruction,humanresources,finance,andthemaintenanceandimprovementofphysicalresources.TheSuperintendentisresponsibleforadvisingtheBoardonpolicydevelopmentandimplementingpoliciesandotherguidelinesapprovedbytheBoard,alongwithstateandFederallawsandregulations.ResponsibilitiesalsoincludetheoveralladministrationoftheDistrict,ensuringthatallresourcesareeffectivelyusedtoaccomplishtheDistrict’smission.HeisexpectedtokeeptheBoardinformedandtorepresenttheDistrictincommunity,state,andnationalorganizations.
ThisprogramprovidessupportfortheSuperintendentforclericalassistance,officesupplies,andequipment.Italsosupportsprogramimprovementefforts,membershipsinlocal,state,andnationalorganizations,aswellasexpensessuchasmileageandprofessionalgrowthincurredbytheSuperintendent.
226 Financial Section
Palo Alto Unified School District 2015‐16 Budget
HUMANRESOURCES/ADMINISTRATION
TheHumanResourceCenterisresponsibleforadministeringprogramsforbothcertificatedandclassifiedemployeesinaccordancewiththeStateEducationCode,TitleV,BoardofEducationpolicies,andthetwocollectivebargainingagreements.ThemissionoftheHumanResourceCenteristorecruit,hire,andmaintainanoutstandingcertificatedandclassifiedstaff,andtopromoteahighqualityworkandlearningenvironment.Asagroup,wearededicatedtoprovidingsupporttoouremployeesandtoensuringthatDistricthumanandfinancialresourcesaresharplyfocusedonoureducationalpriorities.TheHumanResourceCenterhasresponsibilityforstaffrecruitment,selection,assignment,evaluation,andseparation;employer‐employeerelationsandnegotiations;administrationofthecollectivebargainingagreements;payrollandbenefits;andmaintenanceofpersonnelrecords.
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BUSINESSSERVICES
TheBusinessServicesdepartmenthastheresponsibilityforthenon‐instructionalfunctionsoftheDistrictincludingbudgeting,accounting,financialreporting,payroll,employeebenefits,liabilityandpropertyinsurance,facilitiesandgroundsmaintenance,capitalprojects,studentnutritionservices,transportation,informationtechnology,riskmanagement,propertymanagement,mailservices,BuildingforExcellence,andStrongSchoolsBond.
AllpaymentsarehandledbytheBusinessOffice.FinancialreportsofvariouskindsarepreparedbytheBusinessOfficestaffforthepublic,theBoard,StateandFederalagencies,andinternaluses.TheDistrict’sbudgetdevelopmentisayear‐roundprocessstartinginthefallofeachyearforthesubsequentyear’sbudget.TheannualbudgetisadoptedinJuneandrevised,asnecessary,thereafter.DetailedbudgetandfinancialdataareavailablethroughtheBusinessOffice.
ThemissionoftheBusinessServicesdepartmentistobethebestinprovidingprofessional,highquality,courteous,andtimelybusinessservicesforourcustomers.
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EDUCATION/INFORMATIONTECHNOLOGY
TheEducationalTechnologyprogrampromotestheuseoftechnologyintheclassroomforthebenefitofteachingandlearning.Thedepartmentprovidestechnologyprofessionaldevelopmentclassesforteachers;summer“NextTech”and“PowerUpforTechnology”workshops;year‐roundtechnologyintegrationtrainingforteachersandsupportstaff;on‐lineapplicationtraining;assistanceinwritingandmonitoringgrantproposals;selectionandevaluationofeducationalsoftware;developmentoftechnologycurriculum;andthedevelopmentofpolicyandproceduresforinstructionaluse,dissemination,andimplementationofeducationaltechnology.
TheInformationTechnologydepartmentprovidesallthetechnologyusedintheDistrict.ITprovidesbasicinfrastructure,securityandmanagement,anduserapplications.ApplicationdeliveredbyITincludeemail,internetandintranetportals,astudentinformationsystem,learningmanagementsystem,streamingvideo,filestorageandsharing,computerbackup,andawidearrayofsite‐specificapplications.
ITstaffsupportuserrequests,providein‐serviceandtrainingforpersonneldistrictwide,andcommunicatechangesinpoliciesandprocedures.
TheDistrict’sstudentinformationsystemprocessesstudentandpersonnelinformationforstate,federalandDistrictreports.Dataincludedinthestudentinformationsystemareattendancereporting,testing,minimumcompetency,gradereporting,health,andcomprehensivehistoricalrecords.Inadditiontothesereports,servicesareprovidedforstudentscheduling,personnelrecords,andavarietyofspecialandadhocrequestsfromschoolsandstaff.
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*Includes IT support staff at the school sites.
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INSURANCE
Theinsurancebudgetiscomprisedofthefundsdispersedtothebrokerandinsurancecarriersforthepoliciesneededtomitigateliability.ThisliabilitystemsfromthepossibilityoflossduetocatastrophiceventsandfromtheexposureinherentintheDistrict’spositionaspropertyowner,employer,andgovernmentalagency.
BecausetheDistrictisself‐insuredforliabilityandpropertyataninitiallevel,fundsarealsoincludedtopayforathirdpartytoadministerclaimsatthisself‐insuredlevel.
AdditionalinvestigationsofallcomponentsoftheinsurancepoliciesoftheDistrictwillbeongoinginordertomeettheDistrict’sgoalofreducingcosts.
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STUDENTSERVICES
StudentServicesisresponsibleforavarietyofprogramsforstudents,staff,andparentswithintheDistrictandsupervisesstaffthatprovidesancillaryservicestotheschools.Includedinthescopeofthedepartment’sresponsibilitiesare:HealthandHumanservices,Assessment,SchoolAttendanceReviewBoard,School‐CommunityCollaboration,Interventionservices,andmentalhealthsupportswithaparticularemphasisonthosestudentswhoareexperiencingdifficultyadjustingtotheschoolenvironment.
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EDUCATIONALSERVICESADMINISTRATION Themajorresponsibilitiesofthisofficeincludeorganizing,implementing,andevaluatingeducationalprogramsforstudentsingradesK‐12,aswellasthehiring,supervision,andevaluationofkeyadministratorandprincipalpositionsinthedistrict.Proceduresfordefiningandassessingstudentoutcomes,developingcourses,revisingthecurriculum,andchoosingandacquiringcurrentinstructionalmaterialsthatareconsistentwithBoardofEducationpolicies,andstateandFederallaw,aredevelopedandimplementedinthisoffice.Instructionaldeliveryisanimportantareaofsupportfortheschoolsinthegeneraleducationandspecialeducationclassrooms,includingpreventionandinterventionprograms.
TheAssociateSuperintendentforEducationalServiceshasoverallresponsibilityforcoordinatinginstructionalprogramsfortheDistrictinthefollowingareas:CurriculumandInstruction,ProfessionalDevelopment,StudentServices,AcademicSuccess,SpecialEducation,AdultEducation,SecondaryOptions(includingCareerTechnicalEducation),VisualandPerformingArts,LucilePackardChildren’sHospitalSchoolatStanford,andAssessmentandEvaluation.
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DIGITALPUBLISHING/PRINT/MAILINGSERVICES
TheDigitalPublishingdepartmentprovidesservicesforallschools,administrators,andDistrictdepartments.Thisinvolvescreatingbrochures,handbooks,coursecatalogs,directories,graduationprograms,certificates,calendars,andnumerousforms.
ThePrintShopprintsandassemblesdocumentsfortheDistrict,withtheuseoftwohigh‐speedprinters,ahighlightcolorcopier,andafull‐colorcopier.MailServicescollects,sorts,anddistributestheDistrict’sinternalmail,U.S.mail,bulkmail,andUPSparcels.
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SAFETYANDEMERGENCYPREPAREDNESS
Therearefourcomponentstothisprogram,whichisfundedinordertoensurethattheDistrictprovidesthesafestpossibleconditionsforourstudents,employees,andmembersofthecommunity.
AdministrationofWorkers’CompensationClaimsAnamountisbudgetedintheProgramfortheservicesofathirdpartyclaimsadministrator
whoinvestigates,adjusts,setsreserves,andsettlesinjury/accidentclaimsarisingoutofemploymentorduringthecourseofemployment.
AccidentPreventionProgramSB198requireseveryCaliforniaemployertohaveinplaceaninjurypreventionprogram
thatincludesasystemfor:
Identifyingandevaluatingworkplacehazards; Correctingunsafe/unhealthyconditions; Providinganoccupational&safetytrainingprogram; Ensuringthatemployeescomplywithsafeworkpractices; Communicatinghealthandsafetymatterstoallemployees; Investigatingallaccidents;and EstablishingaSupervisorTrainingprogram.
CommunityandWorkers’RighttoKnowProgram(HazardousMaterialsCommunication)TheCaliforniaGeneralIndustrialSafetyOrderenforcingSB1534mandatesthatallemployers
whouseorstorehazardoussubstancesmustobtainspecificinformationrelatingtoallhazardoussubstancesstoredorusedontheirpremises.Thisinformationmustbedisseminatedtoemployeeswhomaybeexposedtothesubstances.
EmergencyPreparednessTheEmergencyPreparednessbudgetrelatestotheresponsibilityoftheDistricttowardits
studentsandemployeesintheeventourschoolssufferadisaster.Also,Title5oftheCaliforniaAdministrativeCodemakesitmandatoryforallpublicschoolstohaveawrittenemergencyplan.
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MAINTENANCE
Thisprogramconsistsofallthoseservicesnecessarytomaintainthebuildings,furniture,andequipmentheldbytheDistrict.
ManyoftheDistrict’sfacilitiesareover40yearsold.Thisposesseveralproblems.First,agingfacilitiesrequireextensiverepairs.Second,wefindthatmanyitemsthatbreakcannolongerbereplacedwithsimilarmaterialorthatanexactreplacementreallywillnotmeetcurrentbuildingcodes.Third,extensiverepairsmaynecessitatetheinvolvementoftheDivisionoftheStateArchitectwhichmayinturnrequirethatnewbuildingcodesbeobserved.Adherencetonewcodescanbeextensiveandexpensive,whichcompetesforourlimitedresources.
Theprimeemphasisisonpreventivemaintenance,inthebeliefthatdollarsspentnowtopreventbreakdownswillsavemanydollarslaterinreplacementoffacilities.TheseservicesareprovidedbyDistrictpersonneland,whennecessary,byoutsidecontractors.
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PROPERTYMANAGEMENT‐SURPLUSSITES
Thisbudgetprovidesfortheadministrationofleasesattachedtotwosurplusschoolsites:CubberleyandFremontHills.Servicesinclude:
Monitoringrentcollections; Invoicingtenantsforreimbursableexpenses; MarketingsurplusclassroomspaceconsistentwithBoarddirectives; PreparingbiddocumentsincompliancewiththeEducationCode; Filingannualdeclarationsofpossessoryinterestwiththecounty;and Preparinganannualrequesttothestateforexemptionfromnonusepayments.
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LANDSCAPINGTheLandscapingDepartmentmaintainsmorethan300acresofDistrictgrounds.Tasks
includemaintainingsafeplayingfieldsandgroundsforstudents,markingfieldsforathleticprograms,maintainingfencing,andcaringforlawns,shrubs,andtrees.
Priorto1978andthepassageofProposition13,theDistrictreceivedspecialtaxdollarstosupportcommunityserviceactivities.ThemaintenanceoftheDistrict’sathleticandplayingfieldswerefinancedinlargepartfromthesetaxsources.Since1978theneedtomaintainthefieldshasremained,buttheDistricthashadtodoitwithhalfthestaffitoncehad.TheCityofPaloAltobrokerstheDistrict’sschoolfieldsfortheuseofthecommunity.
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WAREHOUSE
Thisprogramprovidesforthestorage,anddistributionofcustodialsupplies.Itensuresregularlyscheduleddeliveriesofstandardizedsupplies,purchasedatvolumediscountprices,toallDistrictprograms.
ThisprogramprovidestheinventoryanddispositionofallDistrictcapitalequipment.
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UTILITIES,PHONES,CUSTODIAL
Thisprogramprovidesutilities,telephones,andcustodialservicesfortheDistrict’scentraladministrativeprograms.Inaddition,theDistrict‐widesecurityandfireprotectionservicesareadministeredbythisprogram.
Utilitychargesarebudgetedintheindividuallocations.
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TRANSPORTATION
TheTransportationDepartmentprovideshome‐to‐schoolserviceforapproximately800students.Limitedservicesareprovidedtoalternativeschoolchildren.
Transportationincludesover570studentsfromtheRavenswoodSchoolDistricttoourschoolsincompliancewithdesegregationagreements.Morethan120ofthechildrenwhoareSpecialEducationstudentstraveltoandfromschoolonspeciallyequippedmini‐buses.
Approximately125studentspayforhome‐to‐schoolbusingfromLosAltosHills,StanfordtoNixonElementary,TermanMiddleSchool,andGunnHighSchool.
Inaddition,thedepartmentarrangesforthefieldtriptransportationneedsofallschools,andthesecondaryschoolathletictransportationrequirements.AcompletemaintenanceandrepairfacilityservesallDistrictvehiclesincludingDistrictschoolbuses.
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OTHERFUNDBUDGETS
Inthepagesahead,thepermitteduses,acurrentstatusreport,adiscussionofrecommendeduses,andafinancialmodelaredescribedforeachcapitalfund.Ineachcase,thefinancialmodelshowstheextenttowhichcurrentandfuturecapitalbudgetsfreeupfundsintheoperatingbudgetforthegeneralfund.
SpecialRevenueFundsareusedtoaccountforspecificrevenuesourcesthatarelegally
restrictedtoexpendituresforspecificpurposes.
ProprietaryFundsareusedtoaccountforservicesrenderedonacost‐reimbursementbasiswithintheDistrict.
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FUND11‐110ADULTEDUCATION(SPECIALREVENUEFUND)
Establishedin1921,AdultSchoolisprimarilysupportedbyitsstatefunding,andstudentfeesforclassesnotsupportedbythestate.Inaddition,theAdultEducationprogramreceivesFederalfundsforitsEnglishasaSecondLanguageprogram(ESL)andstatefundsforthePre‐SchoolFamilyprogram.TheprogramisnotprojectedtoencroachontheGeneralFund.
State‐AuthorizedProgramAdultEducationclassesincertainstate‐authorizedsubjectareasreceiverevenuebase
supportderivedfromADAgeneratedbystudentattendance.IntheAdultSchool,oneunitofADArepresents525hoursofstudentattendance.SubjectareasreceivingADAsupportincludecitizenshippreparation,English‐as‐a‐SecondLanguage,highschoolcreditsubjects,parenteducation,vocationalclasses,homeeconomics,classesforolderadults,andclassesforpersonswithdisabilities.Thestate‐supportedclassesconstituteabout80%ofthepresentAdultEducationattendancehours.
Fee‐SupportedProgramThisportionoftheAdultEducationprogramconsistsofclassesthatdonotreceiverevenue
basesupport.StudentfeescoverallinstructionalcostsplusaportionoftheoverheadcostsassignedtotheAdultSchool.Includedareclassesinsubjectsthatdonotfallwithinthestate‐authorizedareas.
EnglishasaSecondLanguage(ESL)ESLreceivesstatefundingonanADAbasis.ItissupplementedbyFederalfundingunderthe
WorkforceInvestmentAct,whichprovidesinstructionalmaterials,staffdevelopment,coordinationandotherassistanceforadultESLinstruction.CBET(CommunityBasedEnglishTutoring)statefundssupportanEnglishtutoringprojectatBarronParkElementarySchool.AnInnovationProgramstategrantsupportsaLearnEnglishatHomeprogramforadultswhocannotattendclassesregularly.
Pre‐SchoolFamilyEstablishedin1946,Pre‐SchoolFamilyisaparenteducationprogramwherebothchildren
andparentsattendclasses.Theagerangeforchildrenbeginsatinfancyandcontinuesthroughfiveyearsofage.Parentsassisttheteacherintheclassroomonaweeklybasisandalsoparticipateinparentingclassesthataddresssuchissuesaschilddevelopmentandfamilydynamics.Pre‐SchoolFamilyispartoftheAdultEducationbranchofthePaloAltoUnifiedSchoolDistrictandreceivesstatefundingonanADAbasis.Thebudgetincludesadditionalcostsfundedfromstudentfees.
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FUND12‐120CHILDDEVELOPMENTFUND(SPECIALREVENUEFUND)
PaloAltoUnifiedSchoolDistrictsubcontractswithPaloAltoCommunityChildCare(PACCC)tomanagethechilddevelopmentcontract.PACCCoperatesseventeenprogramsservingchildrenthroughoutPaloAlto.Thecontractprovidesfortheinstructionandsupervisionofchildren,frombirthtoschoolage,whoseparentsareworking,attendingschool,orotherwiseunabletocarefortheirchildrenduringtheday.Parentspayafeethatisbasedonaslidingscaledependingonfamilyincomeandnumberofpersonsinthefamily.Thefeeschedulegivesanadvantageandfirstprioritytolow‐incomeworkingfamilies.TheprogramisnotprojectedtoencroachontheGeneralFund.
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FUND13‐130CAFETERIAFUND(SPECIALREVENUEFUND)
TheCafeteriaFundisusedtoaccountforincomeandexpensesintheoperationoftheDistrict’sStudentNutritionprogram.Theprogramprovideslunchdailyateveryschoolsite,servingoveronemillionmealsperyear.
TheDistrictreceivesFederalandStatefundsfortheCafeteriaProgramandalsoreceivesrevenuefromfoodsales.Thisprogramisself‐supported,andrequiresnosupportfromtheGeneralFund.
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FUND14‐140DEFERREDMAINTENANCEFUND(SPECIALREVENUEFUND)
ThisfundrecordstherevenueandexpendituresfromtheStatedeferredmaintenanceapportionmentandtherequireddollarfordollarDistrict‐matchingcontribution.Formerly,therewasa50‐50Statematchonacappedamountoflocalrevenuedepositedinthefund.Thisisnolongerthecase.For2015‐2016,includes$450,000contributionsfromtheRoutineMaintenanceaccountand$5,289ofinterestincome.Thefollowingtableshowsaprojectedfive‐yearmodelforthisfund.
Fund14‐140,DeferredMaintenanceFund
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20
BeginningBalance$1,125,288 $680,577 $233,639 $234,691 $235,747
Income
Transfersinfromotherfunds 450,000 450,000 450,000 450,000 450,000
[email protected]%$5,289 $3,063 $1,051 $1,056 $1,061
TotalIncome$455,289 $453,063 $451,051 $451,056 $451,061
Expense
DeferredMaintenanceProjects
$900,000 $900,000 $450,000 $450,000 $450,000
TotalExpense$900,000 $900,000 $450,000 $450,000 $450,000
EndingBalance$680,577 $233,639 $234,691 $235,747 $236,808
2015‐16 DeferredMaintenanceProjects
ProjectCategory Est.Cost
Asbestos 80,000
Lighting 45,000
Electrical 100,000
FloorCovering 100,000
HVAC 150,000
Painting 150,000
Paving 50,000
Plumbing 75,000
Roofing 75,000
Wall 25,000
GeneralUpdate 25,000
FireSystem 25,000
Total 900,000
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FUND17‐170BASICAIDRESREVEFUND(SPECIALREVENUEFUND)
In1996theBoard,recognizingtheuniquestatusofthePaloAltoUnifiedSchoolDistrictasaCommunityFundedDistrict,establishedtheBasicAidReserveFund.Thefundmayonlybeusedfornon‐recurringexpenses.
TheJune30,2016,endingfundbalanceisprojectedtobe$14,975,748.
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FUND21‐210PROPERTYFUND(CAPITALFUND)
Thisfundrecordstherevenueandexpendituresresultingfromsaleofrealpropertyorlease‐with‐option‐to‐purchaserealproperty.TheprojectedbalanceofthisfundasofJune30,2016,is$1,851,105.ExpendituresinthePropertyFundarerestrictedtocapitaloutlay.
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FUND21‐211BUILDINGPROJECTSFUND(CAPITALFUND)
TheprojectedbalanceofthisfundasofJune30,2016is$3,365,988.
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FUND21‐212and21‐216STRONGSCHOOLSBONDFUND(CAPITALFUND)
Thisfundrecordstherevenueandexpendituresresultingfromthe$378millionbondissueapprovedbythevotersonJune3,2008.Thesefundsareavailableforrepairs,improvements,and
renovationsofandadditionstoschoolbuildingsandgroundsincludingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,andelectricalandmechanicalsystems.Includinginterestincome,thecurrentanticipatedrevenueforthisprogramis$390,063,194asadoptedbytheBoardofEducationandmodifiedwithBoardapprovedamendments.Atransferof$17,758,557wasmadefromthe2008MeasureAStrongSchoolsBondtocontinuefundingPlannedMaintenancerecordedinFund21‐216.
Program Revenue
Bond Issuance 378,000,000$
State Income 4,992,341$
Interest Income 5,565,267$
Other Financing Sources-2008 Bond Issuance premiums 1,583,200$
Total Revenue 390,140,808$
Expenses
High Schools
Planning Studies
Gunn HS Master Plans 172,390$
Palo Alto HS Master Plan 172,999$
Projects
Gunn HS Aquatic Center 4,862,530$
Gunn HS Industrial Arts Renovation & Addition 5,065,128$
Gunn HS Administration (AD-2) Renovation 5,777$
Gunn New Classroom Buildings A &B 24,808,488$
Gunn Parking and Drop-Off Improvements 3,940,000$
Gunn New/Auxiliary Gymnasium 12,450,946$
Gunn A/C 2,092,366$
Gunn E & K Buildings 1,629,173$
Gunn Central Building 21,084,277$
Palo Alto HS Bleacher 4,758,036$
Palo Alto HS Baseball/ SoftBall 2,609,680$
Palo Alto New Classroom & Media Arts Buildings 36,938,515$
Palo Alto New Theater 29,370,049$
Palo Alto Haymarket & Tower Admin. Buildings 1,260,933$
Palo Alto Science Addition 5,532,204$
Palo Alto indoor phusical ed and athletic facilities 17,671,555$
Palo Alto Library 10,394,140$
Reserved Fund
Gunn HS 7,193,735$
Palo Alto HS -$
Total High Schools 192,012,921$
Middle School
Planning Studies
Jordan Middle School Pre-Design 17,826$
J.L.S Middle School Pre-Design 18,408$
Terman Middle School Pre-Design 18,423$
Jordan Interim Classrooms phase 1 488,033$
Jordan Middle School phase 2 19,109,345$
J.L.S Interim Classrooms phase1 422,500$
J.L.S Middle School phase2 15,670,126$
Terman Middle School phase 1 13,051,487$
Reserved Fund
Jordan Middle School -$
J.L.S Middle School -$
Terman Middle School -$
Total Middle School 48,796,149$
Elementary Schools
Planning Studies
Elementary School Growth Plan 145,000$
Phase 1 Projects
Addison 21,267$
Briones -$
Duveneck 9,277,534$
Garland 22,178,544$
El Carmelo -$
Escondido -$
Fairmeadow 7,656,720$
Hays -$
Hoover 57,165$
Nixon -$
Ohlone 10,556,390$
Palo Verde -$
Barron Park -$
Elementary Classroom Improvement* 1,879,695$
Reserve Fund 38,405,967$
Total Elementary Shools 90,178,282$
Others
Program Administration 12,657,031$
Technology 10,485,054$
Reserved Fund-Technology 3,422,312
General Reserved Fund -$
Land Acquisition -525 San Antonio 8,500,000$
Bond Issuance Costs & Other Transfer Out 2,530,220$
Planned Maintenance Fund 4,083,911$
Total Others 41,678,528$
Total Budgeted Expenditures 372,665,879$
Total Unallocated Funds 17,474,929$
Measure A- Strong Schools Bond BudgetPalo Alto Unified School District- Three Funds Together (M,P,Q)
6/30/2015 as of 7/7/2015
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Palo Alto Unified School District 2015‐16 Budget
FUND21‐216BONDPLANNEDMAINTENANCEFUND(CAPITALFUND)
Theamountof$17,000,000inGeneralObligationBondsauthorizedbythevotersin1995wasissuedinJuly2000tofundPlannedMaintenanceFund21‐215.Thefundswerefullyexpendedin2013‐14.Atransferof$17,758,557wasmadefromthe2008MeasureAStrongSchoolsBondtocontinuefundingPlannedMaintenancerecordedinFund21‐216.
Fund21‐216,BondPlannedMaintenanceFund
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20
BeginningBalance $13,803,247
$11,407,060 $9,334,945 $7,249,828 $5,151,552
Income
[email protected]% $64,875
$53,613
$43,874
$34,074
$24,212
TotalIncome $64,875
$53,613 $43,874 $34,074 $24,212
Expense
SalaryandBenefit $105,562
$108,729 $111,991 $115,350 $118,811
PlannedMaintenanceProjects $2,355,500
$2,017,000 $2,017,000 $2,017,000 $2,017,000
TotalExpense $2,461,062
$2,125,729
$2,128,991
$2,132,350
$2,135,811
EndingBalance $11,407,060
$9,334,945
$7,249,828
$5,151,552
$3,039,953
2015‐16 Planned MaintenanceProjects
ProjectCategory Est.Cost
EMS 76,000
HVAC 32,000
NixonUpgrade 35,000
Fence 81,000
Roofing 280,000
Lighting 394,000
Painting 421,000
Paving 936,500
ContractService‐Management 100,000
Total 2,355,500
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Palo Alto Unified School District 2015‐16 Budget
FUND25‐250CAPITALFACILITIESFUND(CAPITALFUND)
Thisfundrecordstherevenueandexpendituresresultingfromthecollectionoffeesleviedonresidentialandcommercialdevelopment.Thesefeesarecurrentlyat$3.36persquarefootforresidentialdevelopmentand$0.54forcommercialdevelopment.Theprojectedrevenuefor2015‐2016is$700,000,reflectingthedownturnincommercialandresidentialdevelopmentintheschooldistrict.
-
500,000
1,000,000
1,500,000
2,000,000
2,500,000
School Impact Fee Collections
Fund 25‐250,CapitalFacilitiesFund
2015‐16 2016‐17 2017‐18 2018‐19 2019‐20
BeginningBalance$4,026,466 $4,506,134 $4,988,057 $5,472,245 $5,958,709
Income
FacilitiesImpactFees$700,000 $700,000 $700,000 $700,000 $700,000
[email protected]%$18,924 $21,179 $23,444 $25,720 $28,006
TotalIncome$718,924 $721,179 $723,444 $725,720 $728,006
Expense
ModularClassrooms(Lease)$218,256 $218,256 $218,256 $218,256 $218,256
AdministrativeCost@3%offees$21,000 $21,000 $21,000 $21,000 $21,000
TotalExpense$239,256 $239,256 $239,256 $239,256 $239,256
EndingBalance$4,506,134 $4,988,057 $5,472,245 $5,958,709 $6,447,459
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FUND67‐670DENTALINSURANCEFUND(PROPRIETARYFUND)
TheDistrictisself‐insuredforitsdentalinsuranceprogram.TheincomesourceispremiumspaidbytheDistrictonbehalfofemployees,andexpendituresareforclaimsincurred.
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FUND20‐200RETIREEBENEFITSFUND(PROPRIETARYFUND)
Fund71‐710,RetireeBenefitsTrustFundwasestablishedinJune2006toprepareforthecompliancewithGASB45andthefundingofretireebenefits.GASB45requirespublicagenciesreportcostsandobligationsforpost‐employmentbenefits.ThebalanceinthefundwastransferredtoFund20‐200RetireeBenefitsFundattheendof2013‐14.Thefundisestimatedtohaveabalanceof$2,273,464attheendof2015‐16.
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DEBTOBLIGATION
InJune1995,thevotersinthePAUSDcommunityapprovedtheDistrict’sissuanceof$143millionofgeneralobligationbonds.TheproceedsofthebondsarebeingusedtoimprovePaloAltoschoolfacilitiesundertheBuildingforExcellenceProgram.Thesefundsareavailableforrepairs,improvements,andrenovationsofandadditionstoschoolbuildingandgrounds,includingclassrooms,scienceandotherlaboratoriesandlibraries,safetyandseismicupgrades,roofs,plumbing,sewer,lighting,electricalandmechanicalsystems.
OnMarch30,2005,theDistrictissuedrefundingbondsintheamountof$107,225,000torefundoutstandingSeriesA,B,andCbondsatlowerinterestrates.In2012,theDistrictissued$52,845,000torefundtheaforementionedbondsforfurtherreductionininterestrates.
InJuneof2008,thevotersofthePaloAltoUnifiedSchoolDistrictapprovedbymorethantherequired55%favorablevotetheMeasureA–StrongSchoolsBond(“MeasureA”),authorizingtheissuanceandsaleofgeneralobligationbonds,nottoexceed$378,000,000.TheMeasureA–StrongSchoolsBondisaProposition39bond.
OnAugust26,2008,theDistrictissuedSeriesACurrentinterestbondsintheamountof$10,585,000andCapitalAppreciationBondsintheamountof$109,414,249.OnJuly13,2010,theDistrictissuedSeriesBbondsintheamountof$25,000,000.OnMarch5,2013,theDistrictissuedSeriesCbondsof$70,000,000andonAugust1,2014,theDistrictissuedSeriesDbondsintheamountof$40,000,000.Thefollowingscheduleshowsactualprojectedchangeindebt.
Year Principal Interest Principal Interest Paid at
Maturity Total Debt Service2014/15 46,105,000$ 5,154,588$ 51,259,588$ 2015/16 11,370,000 5,630,426 2,540,483$ 1,029,517$ 20,570,426 2016/17 11,725,000 4,897,061 2,787,213.00 1,327,787.00 20,737,061 2017/18 12,115,000 4,523,305 3,142,864.00 1,732,136.00 21,513,305 2018/19 12,425,000 4,292,549 3,304,344.00 2,080,656.00 22,102,549 2019/20 12,725,000 4,019,966 3,723,383.00 2,651,618.00 23,119,967 2020/21 13,890,000 3,692,361 3,527,790.00 2,892,210.00 24,002,361 2021/22 12,390,000 3,308,189 3,968,463.00 3,626,537.00 23,293,189 2022/23 2,255,000 3,025,150 8,511,041.00 8,618,960.00 22,410,151 2023/24 2,600,000 2,922,104 8,534,809.00 9,530,191.00 23,587,104 2024/25 3,585,000 2,779,478 8,173,376.00 10,161,624.00 24,699,478 2025/26 4,710,000 2,555,730 7,820,108.00 10,789,892.00 25,875,730 2026/27 5,825,000 2,246,949 7,474,962.00 11,415,038.00 26,961,949 2027/28 7,025,000 1,870,316 7,138,661.00 12,036,340.00 28,070,317 2028/29 2,675,000 1,645,288 7,173,155.00 13,326,845.00 24,820,288 2029/30 3,120,000 1,562,113 6,735,275.00 13,764,725.00 25,182,113 2030/31 3,310,000 1,467,163 6,556,210.00 14,943,790.00 26,277,163 2031/32 3,800,000 1,365,013 6,354,260.00 15,645,740.00 27,165,013 2032/33 4,180,000 1,249,063 6,292,340.00 16,707,660.00 28,429,063 2033/34 4,980,000 1,120,826 5,655,512.00 16,169,488.00 27,925,826 2034/35 8,770,000 990,012 9,760,012 2035/36 9,975,000 704,988 10,679,988 2036/37 10,880,000 380,800 11,260,800
210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440
Total Accretion to date 38,393,079.00 147,807,328.00
Current Interest Bonds Captial Appreciation Bonds
Debt ServiceGeneral Obligation Bonds
Informational Section 295
Palo Alto Unified School District 2015‐16 Budget
BUDGETCHANGESANDASSUMPTIONS Ourongoingvisionistocontinuetoprovideanexceptionalfirst‐classeducationalprogramthatrecognizestheimportanceofallaspectsofachild’seducation.
Inestablishingthebudget,theDistrictmakesassumptionsbasedoninformationfromthe
federalgovernment,theStateofCalifornia,CountyofSantaClara,andotherlocalsources.FederalsourcesprovidefundingforgrantssuchastheSpecialEducation,TitleIandTitleIII
programs,andapportionmentsforotherprograms.StatesourcesincludetheSchoolImprovementProgram,InstructionalMaterials,ClassSize
Reductionforprogramandfacilities,andotherstatecategoricalfunding.Informationonlotteryincomeisalsoused.ThesesourcesareoffsetbytheState’s“fairshare”reduction.
Countysourcesincludepropertytaxrevenues,whichcomefromthreesources:thesecuredroll,theunsecuredroll,andthehomeowners’exemption/subventions.PropertytaxrevenueisbasedonprojectionsfromtheCountyController‐Treasurer.Finalfiguresfor2014‐15propertytaxrevenuewillnotbeknownuntilJuly2015.
Localsourcesofrevenueincludeleaseincome,donations,andgrants.TheConsumerPriceIndex(CPI)isusedtodetermineincreasesinleaseincome.
The2014‐15estimatedactualsarethebaselinenumbersforthe2015‐16budget.Thissectionreportsonassumptionsrelatedtorevenueandexpendituresthathavebeenmadetocreatethe2015‐16budget.
Thetableonpages27and28showsthecomparisonbetweentheDistrict’sestimatedactualsfor2014‐15andthebudgetfor2015‐16.Thedifferencebetweenthetwoyearsisshowninthelastcolumn.Followingarehighlightsofthesignificantrevenueandexpenditurechangesthatarethebasisofthe2015‐16budget.SignificantRevenueChanges
1. 5.24%propertytaxincrease2. Noincreaseinstatecategoricalprograms(one‐timeunrestrictedstaterevenueof
$7,219,993)3. Noincreasetofederalprograms4. Only2015‐16revenueisbudgetedforallstate&federalprograms;nocarryoverdollars
included5. Parceltax‐$14,669,2446. PIEincome‐$5,300,000
SignificantExpenditureChanges
1. StepandColumncostsforallemployees2. Programaugmentations$1,717,016(includes8moreteachers)3. 12growthteachers4. Averagehealthbenefitcostat$13,070peremployee.Inflationincreasetonon‐personnel
expensessuchasinsurance,utilities,non‐publicschools,andtransportation5. 5%increasestospecialeducationnon‐publicschoolcosts
INFORMATIONALSECTION
296 Informational Section
Palo Alto Unified School District 2015‐16 Budget
TRENDSANDPROJECTIONS
Therecommendedbudgetfor2015‐16isusedasabasisforthefive‐yearmodel.BecauseofthevolatilityoffinancesinCommunityFundedschooldistricts,thisfocusonlong‐termmodelsanddecisionmakingisextremelyimportant.
Thefive‐yearmodelofprojectedrevenueandexpensesnowextendsthroughtheyear2020‐21.Thismodelisdependentontheassumptionsusedandthevariablesthatareavailableinthemodel.Thepropertytaxgrowthassumptionsusedinthismodelaretwopercentinallyears.TheSurplus/Shortagelinehasbeenadjustedeachyeartomaintainabalancedbudget.Asurplusindicatesanamountavailableforappropriation.Ashortageindicatestheamountexpendituresmustbedecreasedtomaintainabalancedbudget.
DecisionInsitepresentedafive‐yearenrollmentprojection,through2019‐20,inDecember2014.Staffisusingtheaveragebetweenthemediumandhighprojectionsforthisfive‐yearprojection.Lackingdatafor2020‐21,staffisusingthesamegrowthnumberin2019‐20for2020‐21.Theassumptiondatawillchangeastimepassesandthemodelwillalsochange.Whilethemodelprovidesforadditionalteachersandsiteallocationfundsforenrollmentgrowth,itdoesnotprovideforanypercentagedrivenincreasesinnumbersofsupportstaff.Themodelusesthefollowingassumptions:
RevenueProjections
1. Enrollment.TheDistrictisusingtheDecember2014enrollmentprojection.Themoderateprojectionisusedforthisprojection.
2. VoluntaryTransferProgramRevenue.TheDistrictreceives70%ofthesendingdistrict’sLCFFbasegrantamountforvoluntarytransferstudents.COLAadjustmentshavebeenappliedtothisrevenuestream.ThesourceoftheseCOLAestimatesisSchoolServicesofCalifornia(SSC).
3. PropertyTaxes.Thisitemincludesrevenuefromthesecuredroll,unsecuredroll,andhomeowners’exemptions.Absentadditionalinformation,thisbudgetmodelusesapropertytaxgrowthratefromtheCityofPaloAltowhichrangesfrom5.36%to5.51%for2016‐17to2020‐21.Theseprojectionswillberevisitedasadditionalinformationisreceived.
4. ParcelTax.MeasureApassedinMay2015forsixyearswithanincreaseto$758perparcelwithanannualescalationof2%peryearthrough2020‐21.
5. SpecialEducationRevenue.TheprojectedincreasesarebasedonCOLAadjustments.ThesourceoftheseCOLAestimatesisSchoolServicesofCalifornia(SSC).
6. LotteryIncome.Anincreaseinlotteryincomehasbeenprojectedduetoenrollmentgrowthandestimatedchangesintherate.ThesourceoftheserateestimatesisSchoolServicesofCalifornia(SSC).
7. IncreasesinLeaseIncome.TheleasesatGarlandandFremontHillshaveaminimumincreaseof3%annually.TheleasewiththeCityofPaloAltohasa3%adjustmentannually.ThesourceoftheseestimatesisSchoolServicesofCalifornia(SSC).TheGarlandleaseexpiresonJune30,2016,andtherefore,therentalincomefortheGarlandsitehasbeenremovedfor2016‐17.
Informational Section 297
Palo Alto Unified School District 2015‐16 Budget
ExpenditureProjections
1. AdditionalClassroomTeachersforEnrollmentGrowth.Basedon“moderate”projectionsofenrollmentgrowthattheelementary,middle,andhighschools,acalculationhasbeenmadeofthenumberofadditionalteachersrequired.
2. AdditionalSpecialEducationTeachersandAides.TheDistrictneedstoplanfortheadditionalspecialeducationteachersandaidesanticipatedasenrollmentincreases.
3. CertificatedStep/ColumnandAttrition/RetirementSavings.ThisestimatehasbeenrevisedwithupdateddatafromHumanResources.
4. ClassifiedStep/ColumnandAttrition/RetirementSavings.ThisestimatehasbeenrevisedwithupdateddatafromHumanResources.
5. HealthBenefitCosts.ThehealthbenefitcostsarebasedontherateseffectiveJanuary1,2015,throughDecember31,2015.NoincreaseisincludedinthemodelafterDecember2015.
6. STRSRate.TheemployerSTRSratecontinuestoincreaseby1.65%peryearuntilitreaches19.1%by2020‐21.Wehaveincludedthisincreaseintheprojections.
7. PERSRate.ThereisapotentialCalPERSrateincreaseseachyear.Therateprojectionsare:2015‐16(12.6%),2016‐17(15%),2017‐18(16.6%),2018‐19(18.2%),and2019‐20(19.9%)Wehaveincludedtheincreasesintheprojections.
8. Workers’CompensationCosts.Theratefor2014‐15isestimatedat2.4635%ofoverallsalary,andfuturebudgetestimateswillbeupdatedwhennewdataisavailablefromourprovider.
9. RoutineMaintenance.ThetransfertoRoutineMaintenanceis3%fortheoutyears.
10. IncreaseinSchoolDiscretionaryBudgets.Thiscategoryhasbeenincreasedtocorrespondtotheprojectedenrollmentincrease.IthasbeenadjustedtoreflecttheDistrict’sallocationforthestartupcostsofeachnewelementaryclassroom.
11. IncreaseinUtilitiesExpense.Itisprojectedthecostswillincreaseby5%eachyear.
12. IncreaseinSpecialEducationNon‐PublicSchoolTuitionandTransportationCosts.Itisprojectedthecostsoftheselineitemswillincreaseby5%eachyear.
13. AdditionalMaintenanceCosts.Theincreaseshowneachyearreflectstheincreaseintheroutinemaintenancebudgetasaresultofanincreaseintheoverallgeneralfundbudget.
14. Costsforthe13thElementarySchool.Thisprojectionassumesimplementationcostsforthethirteenthelementaryschoolwillbeginin2018‐19.Theestimatedcostfortheplanningisabout$210,000fromthegeneralfund.Thismodelassumesthenewschoolwillbeopenin2019‐20,andtheestimatedongoingoperatingcostforthiswillbeabout$1.5million.Thisassumptioncanchangependingaboarddecisioninthefall.
15. “BudgetReprioritizationRequired”.Basedontherevenueandenrollmentassumptionslistedabove,deficitsareprojectedinthemulti‐yearprojection.TokeeptheDistrictsolvent,budgetreprioritization/revenueenhancementsintheamountsshownonline32arenecessary.
298 Informational Section
Palo Alto Unified School District 2015‐16 Budget
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Informational Section 299
Palo Alto Unified School District 2015‐16 Budget
STAFFINGTRENDSANDPROJECTIONS
CertificatedstaffingatPAUSDelementary,middle,andhighschoolsisdrivenbyacombinationoffixedallocationsandformuladrivenallocations.ThetableonPage19showstheDistrict’scurrentstaffingstandardsforeachoftheschoollevels.Itshouldbenotedthattheseformulanumberscanbeaugmentedbyspecialpurposedollarsthesitedesignatestobeconvertedtofull‐timeequivalentemployees.Non‐schoolsitestaffing,includingdistrictofficeanddepartmentpersonnel,isnotformula‐driven.Thebudgetsfornon‐schooldepartmentsarecreatedbasedonneedandareanalyzedonayearlybasis.
Overthepasttenyears,staffinghaskeptupwithstudentenrollmentgrowthinthecertificatedcategoriesofclassroomandclassroom‐relatedteachers,andintheclassifiedcategoryofoffice,technical,andparaprofessionalworkers.
Student/teacherratioshavedeclinedsignificantlyattheelementarylevelduetoclasssizereduction.Theyhavechangedlittleatthemiddleandhighschoollevels.
Classifiedemployeesprovideessentialsupporttostudents,teachers,classrooms,andsitesacrosstheDistrict.Theyensuresafe,clean,andattractivefacilities;provideemergencyfirstaidandhealthcare;orderandreceivesupplies;communicatewiththepublic;coachsports;drivebuses;andassistchildreninawidevarietyofactivitiesinsideandoutsidetheclassroom.Inallthisworktheydemonstrateforourstudentsthequalitiesofgoodcitizenshipandrespect.Inshort,ahigh‐performinganddedicatedclassifiedstaffisessentialtoahighqualitylearningenvironment.
TheDistricthastakenstepstoensureclassifiedstafflongevity,suchasimprovingthesalaryschedule,offeringdistrict‐paidfamilyhealthbenefits,addressinglong‐standingissuesrelatedtojobclassificationsandjobadministration,professionalgrowth,andprovidingtrainingforsupervisorstodevelopskillsforworkingeffectivelywithbothhigh‐performingemployeesandthoseneedingassistancetomeetexpectedstandards.
$73,216$79,956 $82,423 $85,319 $86,690 $86,960 $87,271 $89,701
$95,432 $97,359
$0
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
Average PAUSD Teacher's Salary
300 Informational Section
Palo Alto Unified School District 2015‐16 Budget
OUTPUTMETRICSFORSTRATEGICPLANNINGGOALS
OnSeptember10,2013,theBoardofEducationapprovedthenewestStrategicPlangoalsdesignedtoachievethenextlevelofexcellenceintheeducationofourstudents.Thefollowingisalistofthesegoalsandtheoutputmetricstobeusedtoevaluatethedistrict’sprogressineacharea.
Note:Eachfocusgoalisfollowedbyactivitiesplannedtodate;otherswillbeincludedastheyaredeterminedthroughouttheyear.
A. AcademicExcellenceandLearningCreateanexceptionallearningenvironmentthatequitablysupportsandappropriatelychallengesallstudentstoreachtheirpotential
InitiativeA1:Differentiatetheeducationalexperiencetoeffectivelyengage,appropriatelychallenge,andensuremasteryforeverystudent
InitiativeA1.1:Increasesmallgroupinstructionandotherdifferentiationstrategieseffectivelytoappropriatelychallengeallstudentstoensurecorecontentmastery
ImplementationSteps:1) OfferProfessionalDevelopmentopportunitiesdesignedtosupportteacherknowledgeskill
inusingsmallgroupinstructionbroadlyaccessibledesign2) Useprincipal,IS,andsteeringcommitteemeetingstosharepromisingpractices
Metrics:o FallBoardreportsupdatingstudentproficiencyasrelatedtoStrategicPlanassessment
goalso Participationrateinprofessionaldevelopmentopportunitieso Anecdotaldatafromschoolsiteleaderso ImprovedannualspringStrategicPlansurveyresults
InitiativeA2:Ensurepost‐secondarypreparationbyimplementingtheCommonCoreStateStandards,improvingfeedbackforstudents,andincreasingconsistencyincurriculum,grading,andhomeworkacrosssites,grades,andcourses
ActionA2.1:IntegrateCommonCoreStateStandardswithanemphasisoncontentmastery,criticalthinking,creativity,communication,collaboration,andtechnologicalliteracy
ImplementationSteps:1) FollowCCSSImplementationPlanforK‐12
Metrics:o ImprovedannualspringStrategicPlansurveyresultso ProgressupdatestoSuperintendentandBoard
InitiativeA3:Significantlyraisetheachievementofstrugglingstudentsbyensuringequityofpreparation,access,andsupportfromPre‐Kto12thgrade
InitiativeA3.1:Increaseandimprovejob‐embeddedprofessionaldevelopmentandco‐teachingtoensureaccesstothegeneraleducationcurriculumforstrugglingstudents
ImplementationSteps:1) Provideongoing,comprehensiveprofessionaldevelopmentandinstructionalcoaching2) IS’s,BTSAcoaches,elementaryTOSAs,andELSpecialistswillprovideregularfeedbackto
classroomteacherstopromoteculturallycompetentinstructionalpractices
Informational Section 301
Palo Alto Unified School District 2015‐16 Budget
Metrics:o RegularlyscheduletimeduringK‐12Principals/AP/ISmeetingstosharepromising
practicesthatsupportequityo Participationrateinprofessionaldevelopmentopportunitieso Anecdotaldatafromschoolsiteleaderso FallBoardreportupdatingstudentproficiencyasrelatedtoStrategicPlanassessmentgoalso IncreasedparticipationforofcolorinA‐Greadinessandcollegeadmissionrateso Continuetodecreasedifferingparticipationratesinspecialeducationo ImprovedannualspringStrategicPlansurveyresults
B. PersonalDevelopmentandSupportSupportthesocial‐emotionalneedsofstudentsandcelebratepersonalgrowthacrossmultipledimensions,whileensuringapositive,safe,andhealthyenvironment
InitiativeB2:Ensuresafeandpositiveschoolenvironmentsforstudentsthroughpartnerships,studentengagement,andimprovedprocedures
ActionB2.1:Ensureschoolenvironmentsaresafeandwelcomingforallstudents,through;studenteducation;mentoringrelationships;research‐basedprograms;trainingforstaff,volunteers,andsubstitutes;andavenuesforstudentstoaccesssupport
ImplementationSteps:1) ImplementSafeandWelcomingSchoolsInitiative2) AdoptionandimplementationofrelatedBoardpolicy3) On‐goingstaffandstudenttraining
Metrics:o SafeandWelcomingSchoolsInitiativemetricso SurveyresultsfromCHKSandPARCo Increasedconsistencyinaddressingincidentsofbullyingo ImprovedannualspringStrategicPlansurveyresults
C. InnovativeStaffDevelopmentandRecruitmentCreateanexceptional,positiveteachingenvironmentbydeveloping,recruitingandretainingthemosttalentedstaffandsupportingacultureofprofessionalgrowthandinnovation
InitiativeC1:Fosteracultureofrelevantandeffectiveprofessionalgrowthamongallstafftodevelopacommunityoflearners
ActionC1.2:Expanddeliveryofprofessionaldevelopmentprogramstoincludepeercollaboration,best‐practicesharing,mentoring,andonlinelearning;andextendtoallstaffwhereappropriate
ImplementationSteps:1) DevelopPreK‐12structurestosupportprofessionaldevelopment(managementsoftware)2) CreatenewprofessionaldevelopmentopportunitiestiedtoStrategicPlangoals3) Expandprofessionaldevelopmentavailabletoclassifiedstaff4) Researchonlinelearningtools
Metrics:o Selectionandimplementationofprofessionaldevelopmentmanagementsoftwareo Teachers’andclassifiedstaffparticipationinprofessionaldevelopmentofferingso Menuofprofessionaldevelopmentoptionso Evaluationofonlinelearningopportunities
302 Informational Section
Palo Alto Unified School District 2015‐16 Budget
InitiativeC2:Encourageandsupportteacherstoinnovate,improve,andadaptteachingmethods
ActionC2.1:Identifyteacherdevelopmentneedsusingstudentdataandteacherperformancefeedback,andalignprofessionaldevelopmentwiththoseneedsandwithstrategicinitiatives
ImplementationSteps:1) Establishsustainablesupportsystemstoensurethegrowthanddevelopmentofthe
administrativeteam2) ProvideopportunitiesfornewadministratorstolearnabouttheDistrictanddeveloptheir
skillsthroughstructuredcoachingormentoringopportunities
Metrics:o Visitsitestounderstandandsupporttheneedsofprincipalsandtheirteamso AssigntwopreviouslyemployedPAUSDadministratorsascoaches/mentorsto
administratorsnewtotheDistrictortheirassignment
D. OptimizedBudgetandInfrastructureOptimizeuseofresourcestosupportstudentdevelopment,andensurerobustlong‐termplansforphysicalandfinancialcapacitythroughprudentstewardshipofresources,enhancedpublicandprivatesupport,andstrongcommunitypartnerships
InitiativeD1:Optimizetheuseofresourcesformaximumimpactonstudentlearning
ActionD1.4:Ensureconsistentandadequatedistributionofnon‐facilitiesresourcesrelativetoteacherandstudentsupportneeds,i.e.classsize,counselingresources,andspecialneedsImplementationSteps:
1) MaintaincommunicationthroughouttheorganizationandthecommunitytokeepourstakeholdersinformedoftheDistrict’sbudgetsituation
2) Provideprogramenhancementsthatimprovestudentexperienceandaddressanyconsistencyandadequacyissues
Metrics:o Financialreports/informationarefiled/providedontimeo ImprovedannualspringStrategicPlansurveyresults
InitiativeD2:Plancapacityforfacilitiesandmakedesignchoicesthatareconsistentwitheffectiveapproachestoteachingandlearning,aswellasflexibleandsustainable
ActionD2.3:Enhancelong‐termplanningprocesses(e.g.buildingalignmentondemographicprojections)
InitiativeD3:InveststrategicallyinITtosupportteachingandlearning,promoteefficiencyandeffectivenessofallstaff,andensurearobustinfrastructure
ActionD3.3:Delivercommunicationsandtrainingrequiredtopromoteconsistentadoptionofkeytechnologyplatformsbystaff,students,andparents
ImplementationSteps:1) Secondary‐widealignmentonexpectationsforSchoologyuse2) ContinuetodeliverabroadrangeoftechnologyPDfocusedonintegrationoftechnology
intocurriculumtochallengeandengageallstudents
Informational Section 303
Palo Alto Unified School District 2015‐16 Budget
Metrics:o Schoologyexpectationsatthesecondaryleveldefinedandcommunicatedbeforethestartof
the2013‐14schoolyearo ImprovedannualspringStrategicPlansurveyresults
E. TransparentGovernanceandCommunicationCreateafocused,transparentgovernanceprocessthatisamodelofinformedcommunication,evidence‐baseddecision‐making,andclarityofresponsibilitybetweenBoard,District,andSites
InitiativeE1:Engendertrustwiththecommunitythroughfrequent,clear,transparent,andvariedcommunication
ActionE1.1:Communicateinformation,actions,challenges,andsuccessstoriestothecommunityonafrequentbasisandintransparentmanner
ImplementationSteps:1) Developandimplementcommunicationplan
Metrics:o ImprovedannualspringStrategicPlansurveyresults
InitiativeE1:Engendertrustwiththecommunitythroughfrequent,clear,transparent,andvariedcommunication
InitiativeE1.3:ImprovePAUSDwebsiteforeaseofaccessing,organizing,anddisseminatinginformation
ImplementationSteps:1) Updateandorganizeexistingcontent2) IdentifycontentthatismissingandaddtoPAUSD.org
Metrics:o AllcontentonPAUSD.orgcurrento Noidentifiedmissingcontentby10/31/13
InitiativeE2:Provideacleardistrictapproachtoalignsitesonkeyareas(e.g.,curriculum,courseconsistency,safetyprotocols,measuringimpact,specialneedssupport)whilecontinuingtosupportsiteinnovation
ActionE2.2:Improveverticalandhorizontalalignmentonacademicrigor,grading,andcurricularelements
ImplementationSteps:
1) Gradelevelteamsandsecondarydepartmentswillengageincollaborativeconversationstoidentifycommonlearningobjectivesandsampleformativeandsummativeassessments
2) Formationofelementaryschoolreportcardtaskforcetomodifycurrentreportcard
Metrics:o Reviewanddiscussionofassessmentsandcourseobjectivesbygradelevelanddepartmento Gradelevelanddepartmentmeetingminuteso Developmentofnewreportcard
304 Informational Section
Palo Alto Unified School District 2015‐16 Budget
CALIFORNIAHIGHSCHOOLEXITEXAM(CAHSEE)
In1999,theStatepassedalawrequiringthatbeginningwiththeclassof2004,studentsmustpasstheCaliforniaHighSchoolExitExamination(CAHSEE)inordertoreceiveahighschooldiploma.InJuly2003,theStateBoardofEducationtookactiontomovethepassageofthisexamasadiplomarequirementbacktotheclassof2006.
TheprimarypurposeoftheCAHSEEistomakesurethathighschoolgraduateshavethebasicknowledgeandskillstheyneedtobesuccessful.ThisexamisalignedtocontentstandardsinEnglishlanguageartsandmathematicsadoptedbytheStateBoardofEducation.InadditiontopassingtheCAHSEE,PAUSDstudentsmustalsocompletedistrictrequirementsinordertograduate.StudentsmaytaketheCAHSEEforthefirsttimeinthespringoftheirsophomoreyearandcancontinuetotakeoneorbothpartsoftheexamuntileachsectionhasbeenpassed.Districtsmayadministerthetestthreetimesannually.TheCAHSEEisadministeredmultipletimesannuallyfor11thand12thgraderswhohaveyettopassit.
0%
20%
40%
60%
80%
100%
120%
Lang
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Lang
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Art
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Lang
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Art
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PAUSD County State
CAHSEE Cumulative Demographic ResultsPAUSD Class of 2015
All Students Asian African American Hispanic/Latino Caucasian
PercentofStudentsatEachPerformanceLevel
STUDENTATTENDANCE/DROP‐OUTRATE
Through2012,“dropouts”werehighschoolstudentswhofailedtocometoschoolfor45consecutiveschooldaysandforwhomnorecordsarerequestedbyanothereducationalagency.PAUSDcontinuestoenjoyaverylowdropoutrate.Beginningin2007,thecountincludedstudentswhoattendedthroughtheirsenioryears,butdidnothaveenoughcreditstograduateanddidnotcontinueschool.
NumberofDropouts
Gunn Paly
2006‐07 13 15
2007‐08 15 18
2008‐09 14 7
2009‐10 11 8
2010‐11 30 19
2011‐12 31 23
Informational Section 305
Palo Alto Unified School District 2015‐16 Budget
PROPERTYTAXES
PassedbythevotersinJune,1978,Proposition13isanamendmenttotheCaliforniaConstitutionthatlimitstheassessmentandtaxationofpropertyinCalifornia.Itrestrictsboththetaxrateandtherateofincreaseallowedinassessingrealpropertyasfollows:
Thepropertytaxcannotexceed1%ofaproperty’staxablevalue,plusbondsapprovedbythevoters,servicefees,improvementbonds,andspecialassessments.
Aproperty’soriginalbasevalueisits1975‐76marketvalue.Anewbaseyearvalueisestablishedbyreappraisalwheneverthereisachangeinownershipornewconstruction.Exceptforchangeinownershipornewconstruction,theincreaseintheassessedvalueofrealpropertyislimitedtonomorethan2%peryear.
BusinessPersonalproperty,boats,airplanesandcertainrestrictedpropertiesaresubjecttoannualreappraisalandassessment.
Inthecaseofrealproperty,theadjusted(factored)baseyearvalueistheupperlimitofvalueforpropertytaxpurposes.
Historically,themarketvalueofrealpropertyhasincreasedatasignificantlygreaterratethantheassessedvalue,whichislimitedtonomorethan2%peryear,unlessthereisachangeinownershipornewconstruction.
TheresulthasbeenawideningdisparitybetweenthemarketvalueandassessedvalueofpropertyinSantaClaraCounty.Longtimepropertyownersbenefitfromlowerassessmentswhile,new,andfrequentlyyounger,propertyownersareadverselyimpactedbyassessmentsthatcanbeasmuchastentimescreatedthanthatofacomparablepropertyheldbyalongtimeowner.
SincethepassageofProposition13,theaverageassessedvaluecomparedtoaveragesalepricesofsinglefamilyresidencesinSantaClaraCountyhasrangedfrom40%in1978,to57%in1995.In2013,itwas50%.
Thistableshowsahistoryoftaxcollectionsinourtaxarea.Onaverage,schooltaxrevenuescostthetaxpayers$.45per$100assessedvaluation(AV).(Source:www.scc‐assessor.org)
306 Informational Section
Palo Alto Unified School District 2015‐16 Budget
Thetablebelowshowsahistoryoftaxcollectionsinourtaxarea.Onaverage,schooltaxrevenuescostthetaxpayers$.45per$100assessedvaluation(AV).
PAUSD Property Tax RevenueFiscal Year Secured Unsecured Total Tax Revenue Per $100 AV2000-01 $11,303,675,911 $1,455,288,971 $12,758,964,882 $58,582,363 $0.462001-02 $12,848,071,226 $1,651,757,676 $14,499,828,902 $66,064,006 $0.462002-03 $13,615,702,295 $1,662,532,669 $15,278,234,964 $69,778,361 $0.462003-04 $14,086,002,806 $1,594,021,235 $15,680,024,041 $70,026,372 $0.452004-05 $15,245,141,293 $1,418,693,155 $16,663,834,448 $75,761,935 $0.452005-06 $16,651,275,379 $1,385,532,314 $18,036,807,693 $81,031,284 $0.452006-07 $18,197,981,147 $1,420,988,670 $19,618,969,817 $89,122,509 $0.452007-08 $19,424,285,280 $1,581,592,277 $21,005,877,557 $95,484,807 $0.452008-09 $21,606,726,965 $1,780,461,900 $23,387,188,865 $106,133,203 $0.452009-10 $22,506,406,384 $1,683,350,453 $24,189,756,837 $109,289,695 $0.452010-11 $23,002,094,306 $1,516,970,573 $24,519,064,879 $110,126,767 $0.452011-12 $23,350,187,100 $1,608,214,933 $24,958,402,033 $111,895,854 $0.452012-13 $24,846,301,944 $1,438,914,361 $26,285,216,305 $118,752,373 $0.452013-14 $26,677,328,006 $1,550,044,005 $28,227,372,011 $127,385,788 $0.452014-15 $28,328,205,614 $1,675,939,974 $30,004,145,588 $136,901,856 $0.45
Palo Alto Unified School DistrictAssessed Valuation and Property Tax Comparison
GENERALOBLIGATIONBONDSInJune1995,thecitizensofPaloAltooverwhelminglypasseda$143millionbondissuetoimproveschoolfacilities.Bondswereissuedinthreeseries.AnnualdebtserviceobligationsfortheoutstandingSeriesA,SeriesB,SeriesC,SeriesDbonds,assumingnoredemptionsaremade,areshownbelow.
Year Principal Interest Principal Interest Paid at
Maturity Total Debt Service2014/15 46,105,000$ 5,154,588$ 51,259,588$ 2015/16 11,370,000 5,630,426 2,540,483$ 1,029,517$ 20,570,426 2016/17 11,725,000 4,897,061 2,787,213.00 1,327,787.00 20,737,061 2017/18 12,115,000 4,523,305 3,142,864.00 1,732,136.00 21,513,305 2018/19 12,425,000 4,292,549 3,304,344.00 2,080,656.00 22,102,549 2019/20 12,725,000 4,019,966 3,723,383.00 2,651,618.00 23,119,967 2020/21 13,890,000 3,692,361 3,527,790.00 2,892,210.00 24,002,361 2021/22 12,390,000 3,308,189 3,968,463.00 3,626,537.00 23,293,189 2022/23 2,255,000 3,025,150 8,511,041.00 8,618,960.00 22,410,151 2023/24 2,600,000 2,922,104 8,534,809.00 9,530,191.00 23,587,104 2024/25 3,585,000 2,779,478 8,173,376.00 10,161,624.00 24,699,478 2025/26 4,710,000 2,555,730 7,820,108.00 10,789,892.00 25,875,730 2026/27 5,825,000 2,246,949 7,474,962.00 11,415,038.00 26,961,949 2027/28 7,025,000 1,870,316 7,138,661.00 12,036,340.00 28,070,317 2028/29 2,675,000 1,645,288 7,173,155.00 13,326,845.00 24,820,288 2029/30 3,120,000 1,562,113 6,735,275.00 13,764,725.00 25,182,113 2030/31 3,310,000 1,467,163 6,556,210.00 14,943,790.00 26,277,163 2031/32 3,800,000 1,365,013 6,354,260.00 15,645,740.00 27,165,013 2032/33 4,180,000 1,249,063 6,292,340.00 16,707,660.00 28,429,063 2033/34 4,980,000 1,120,826 5,655,512.00 16,169,488.00 27,925,826 2034/35 8,770,000 990,012 9,760,012 2035/36 9,975,000 704,988 10,679,988 2036/37 10,880,000 380,800 11,260,800
210,435,000 61,403,437 109,414,249.00 168,450,754.00 549,703,440
Total Accretion to date 38,393,079.00 147,807,328.00
Current Interest Bonds Captial Appreciation Bonds
Debt ServiceGeneral Obligation Bonds
Informational Section 307
Palo Alto Unified School District 2015‐16 Budget
PARCELTAX
Atonetime,localvoterswereabletopasstaxoverridesbymajorityvotetosupporteducationintheircommunities.Proposition13endedthateraandresultedinsharplyreducedfundingtoschools.AccompanyingProposition13,anewmeanswasestablishedwherebyschoolcommunitiescouldauthorizeincreasedfundingfortheirchildren.Thiswasaqualifiedspecialtax,whichrequiresatwo‐thirdsvoterapproval.AnumberofCaliforniaschooldistrictsnowreceivefundingfromthemostcommonformofspecialtax:aparceltax.
In2000,toattractandretainqualifiedteachersandemployees,maintaineducationalprogramsthatenhancestudentachievement,andreducesizesoftargetedclasses,thecitizensvotedonJune5,2001,toapproveaparceltax.Thetax,intheamountof$293perparcelperyearforfiveyears,wasapprovedby75.7%ofthevoters.Seniorcitizenswhoownandoccupyaparcelasaprincipalresidencemayrequestanexemption.
OnJune7,2005,thecitizensapprovedanewparceltaxof$493toreplacetheexpiring$293tax.Thenewtaxisestimatedtoprovideabout$9millioninrevenueannually.Thenewtaxallowsthedistricttocontinuethepreviousparceltaxexpendituresandmakesomebudgetrestorationstoinstructionalprogramsandacademicsupportthathavebeenreducedduring2003to2005. InMayof2010,thecitizensoverwhelminglyapprovedanextensionofthepreviousparceltaxes,topreserveexcellenceincoreacademicprograms,includingreading,writing,math,andscience;reducetheimpactofdeepbudgetcutswithstablelocally‐controlledfunding;minimizeteacherlayoffsandclasselectives,includingartsandmusic.Theincreaseraisedtherateby$96to$589,withanexemptionforseniors,andtwopercentannualescalationadjustments. OnMay5,2015,thecitizensapprovedanewparceltaxof$758perparceltoreplacethe2010Measure.Theproceedsofthetaxwouldbeusedtopreserveexcellenceincoreacademicprograms,includingscience,engineering,math,reading,writing,artsandmusic;reduceclasssizes;attractandretainqualifiedteachers;andadvancehealth,well‐being,andequitableopportunitiesforeverystudent.Theparceltaxallowsexemptionsuponapplicationparcelsownedbyandusedasprincipalresidencesofpersonsofage65yearsorolderaswellascertainothertaxpayerseligibleforstatedisabilityincome.Theparceltaxalsocallsforindependentoversighttomonitortheexpendituresofthetaxescollected.ThistaxwasapprovedbyaYesvoteof77.3percent.
308 Informational Section
Palo Alto Unified School District 2015‐16 Budget
TAXRATEAREAS(TRAs)
PaloAltoUnifiedSchoolDistrict,likeallotherschooldistrictsinSantaClaraCounty,isdividedintoanumberofTaxRateAreas(TRAs).ThenumberofTRAsforPAUSDis41.IneachoftheTRAs,thepercentageofdistributionofpropertytaxfundsbetweenthecitygovernment,theschooldistrict,andotheragenciesvaries.Therefore,thelogicalconstructinestimatingthebudget’seffectontaxpayersistheaveragetaxrevenueper$100assessedvaluation.Ofcourseitneedstobekeptinmindthatthisisanaverageacross41TRAsanddoesnotrepresenttheburdenonataxpayerinanyparticularTRA.(Bytaxpayer,wemeantheownerofproperty.)
Thechartbelowillustratestheamountoftaxapropertyownerpaysbasedontheassessedvalueoftheproperty.Theschoolrevenueforaparticularpieceofpropertyrangesfrom39%to49%ofthetotaltaxforthatproperty,dependingontheTRAinwhichthepropertyislocated.
$0 $500,000 $1,000,000 $1,500,000 $2,000,000
$0
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
High (49.2%)
Low (39.8%)
Sch
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ax
Am
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nt
Assessed Value
Range of School Tax Payments
Informational Section 309
Palo Alto Unified School District 2015‐16 Budget
BUDGET’SEFFECTONTAXPAYERS
Proposition13fixedpropertytaxratesat1%oftheassessedvalue(AV)oftheproperty.Onlycertainspecialtaxoverrides(requiringa2/3majorityvote)arepermittedtoincreasethattaxrate.
InJune1995,thevotersintheDistrictpassedageneralobligationbondmeasurefor$143million.Theaveragecosttothetaxpayeris$75per$100,000AV.
InMay2010,thevoterspassedaparceltaxmeasureof$589perparcelforsixyears.AparceltaxisafixedtaxthatisthesameforeveryparcelintheDistrictregardlessofAV.
TheimpactofthebudgetonthePaloAltotaxpayerisacompilationofthesecomponents:theDistrict’sshare(approximately45%)ofthe1%assessedvaluationearmarkedforschools;thepercentofassessedvaluationcalculatedtopayoffthebondedindebtednessfromthegeneralobligationbond;and$589perparcelfortheparceltax,unlesstheparcelownerhasaseniorexemption.
ThetablebelowshowsthetaxburdenontheaveragePaloAltohomeowner.Itassumesthatthehomeownerboughthishousein2001for$1,165,032,theaveragepriceforthatyear.TheAVincreasesbyamaximumof2%peryear,unlessthehouseissold.Propertytaxratesarefixedat1%ofAVandtheDistrictreceivesapproximately45%ofthepropertytaxescollected.Inaddition,homeownersinourDistrictareassessedanaverageof$45per$100,000forourgeneralobligationbonds.Startingin2001‐02,aflat$293perparceltosupportoureducationalprogram,from2004‐05,to2009‐10thevotersapprovedanincreaseto$493,startingin2010‐11votersapprovedanincreaseto$589,andstartingin2015‐16votersapprovedanincreaseto$758.
Whiletheassessedvalueincreasesbyonly2%peryear,themarketvaluehasgrownatamuchhigherrate.Thebottomlineonthechartshowswhatahomeownerwouldpayifthehousechangedhandsin2014.
2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15
Market Value* $1,165,032 $1,190,575 $1,105,074 $1,150,000 $1,400,500 $1,677,000 $1,760,925 $1,516,480 $1,557,004 $1,722,006 $2,009,780 $2,362,424 $2,609,828 $3,118,541 1
Assessed Value (AV) $745,714 $760,628 $775,841 $791,358 $807,185 $823,329 $839,796 $856,591 $873,723 $873,516 $880,094 $897,696 $915,650 $933,963% Change in AV 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 (0.00) 0.01 0.02 0.02 0.02Property Tax Rate 0.0046 0.0046 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0045 0.0046Property Tax Due for PAUSD $3,430 $3,499 $3,491 $3,561 $3,632 $3,705 $3,779 $3,855 $3,932 $3,931 $3,960 $4,040 $4,120 $4,296
Avg. PAUSD Bond Tax Rate 0.00060 0.00065 0.00062 0.00060 0.00053 0.00044 0.00045 0.00040 0.00045 0.00045 0.00046 0.00095 0.00091 0.00091Bond Tax Due for PAUSD $447 $494 $481 $475 $428 $362 $378 $343 $389 $389 $401 $854 $837 $854
PAUSD Parcel Tax** $293 $293 $293 $293 $493 $493 $493 $493 $493 $589 $601 $613 $625 $638
Total Tax Due for PAUSD $4,171 $4,286 $4,265 $4,329 $4,553 $4,815 $4,650 $4,690 $4,814 $4,909 $4,963 $5,506 $5,583 $5,788
Tax, if property sold in 2014-15 $17,833
1 Data as of May 2015
* Source: Santa Clara County Association of Realtors
Tax Burden on Average Homeowner
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AccountsPayableAmountsdueandowedtoprivatepersons,businessfirms,governmentalunits,orothersforgoodsreceivedand/orservicesrenderedpriortotheendofthefiscalyear.Includesamountsbilledbutnotpaid.Doesnotincludeamountsduetootherfundsofthesamelocaleducationalagency(LEA).AccountsReceivableAmountsdueandowedfrompersons,businessfirms,governmentalunits,orothersforgoodsreceivedand/orservicesrenderedpriortotheendofthefiscalyear.Includesamountsbilledbutnotreceived.DoesnotincludeamountsduefromotherfundsofthesameLEA.AdValoremTaxAtaxbasedonapercentofthevalueofgoodsorservices.AdultEducationClassesforstudents,usuallyadults,offeredbylocalschooldistricts.Statelawrequiresthatcertaincourses,includingcitizenshipandEnglish,beofferedatnocharge.Otherclassesmaybeofferedforafee.ApportionmentsAllocationofstateorfederalaid,localtaxes,orothermoniesamongschooldistrictsorothergovernmentalunits.AppropriationsFundssetasideorbudgetedbythestateorlocalschooldistrictsforaspecifictimeperiodandspecificpurpose.AssessedValueAvalueofland,homesorbusinessessetbythecountyassessorforpropertytaxpurposes.ThevalueisthecostofanynewlybuiltorpurchasedpropertyorthevalueonMarch1,1975,ofcontinuouslyownedpropertyplusanannualincreaseof2%.(SeeProposition13.)Theassessedvalueisnotequivalenttothemarketvalueduetolimitationsofannualincrease.AssessmentRollTheofficiallistofallpropertywithintheCountyassessedbytheAssessor.AuditAnexaminationofdocuments,records,andaccountsforthepurposeofdetermining(1)thatallpresentfairlythefinancialpositionofthedistrict;(2)thattheyareinconformitywithprescribedaccountingprocedures;and(3)areconsistentwiththeprecedingyear.AverageDailyAttendanceThenumberofstudentsactuallypresentorexcusedforabsenceoneachschooldaythroughouttheyear,dividedbythetotalnumberofschooldaysintheschoolyear.SchooldistrictrevenuelimitincomeisbasedonADA.
GLOSSARYOFTERMS
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AverageDailyMembershiporEnrollmentTheaveragenumberofchildrenwhoareeligibletoattendschoolsorwhodoattendschoolsinadistrict.TheseunitsofmeasurementarealternativesforADAinsomestates.BalanceSheetAstatementthatshowsassets,liabilities,reserves,andfundbalanceorfunddeficitofanentityasofaspecificdateandisproperlyclassifiedtoexhibitthefinancialconditionoftheentityasofthatspecificdate.Balance,UnappropriatedFundTheportionofafundbalancenotsegregatedforspecificpurposes.AllassetsandestimatedincomeavailableforappropriationarecreditedtotheaccountandGeneralReserve;budgetedappropriationsandotherobligationsaredebited.Thenetvalueoftheaccountrepresentstheunappropriatedfundbalance.BaseAllotmentAmountallocatedtoeachschoolperstudentenrolledtofundmaterial,supplies,andequipmentpurchasesduringtheschoolyear.BasicAidTheminimumgrantof$120perK‐12pupilguaranteedbythestateconstitution.BasisofAccountingThetimeatwhichrevenues,expenditures,transfers,andrelatedliabilitiesandassetsarerecognizedintheaccountsandreportedinthefinancialstatements.BilingualEducationAcategoricalaidprogramforlimitedEnglish‐speakingandnon‐Englishspeakingstudents.AB507(Chacon)passedbytheCalifornialegislaturein1980revisedfundingandstatepoliciesforthisprogram.BondedDebtLimitThemaximumamountofbondeddebtforwhichaschooldistrictmaylegallyobligateitself.Thetotalamountofbondsissuedcannotexceedastipulatedpercentoftheassessedvaluationofthedistrict.BondedIndebtednessAdistrict’sobligationincurredbythesaleofbondstoacquireschoolfacilities.BudgetDocumentAwrittenstatementtranslatingtheeducationalplanorprogramsintocosts,usuallyforonefuturefiscalyear,andestimatingincomebysourcestomeetthesecosts.CapitalOutlayCapitaloutlayexpendituresarethosewhichresultintheacquisitionoforadditiontofixedassets.Theyareexpendituresforlandorexistingbuilding,improvementsofsites,constructionofbuildings,additionstobuildings,remodelingofbuildings,orinitialoradditionalequipment.Construction‐relatedsalariesandexpensesareincluded.
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CategoricalAidMoneyfromthestateorfederalgovernmentgrantedtoqualifyingschooldistrictsforchildrenwithspecialneeds,suchasEducationallyHandicapped;forspecialprograms,suchasSchoolImprovementProgram;orforspecialpurposes,suchasEconomicImpactAidortransportationorUrbanImpactAid.Expenditureofcategoricalaidisrestrictedtoitsparticularpurpose.Thefundsaregrantedtodistrictsinadditiontotheirrevenuelimits.ChildDevelopmentFundAfundestablishedtocontrolthefinancialoperationsofchildren’scenters.CollectiveBargainingSB160(1975)AlawpassedbytheCalifornialegislature,whichsetsoutthemannerandscopeofnegotiationsbetweenschooldistrictsandemployeeorganizations.Thelawalsomandatesaregulationsboard.(SeePERB.)ConsolidationThecombiningoftwoormoreelementaryorhighschooldistrictswithadjoiningborderstoformasingledistrict.ConsumerPriceIndex(CPI)AmeasureofchangeinthecostoflivingcompiledbytheUnitedStatesBureauofLaborStatistics.ConsumerpriceindicesarecalculatedregularlyfortheUnitedStates,California,someregionswithinCalifornia,andselectedcities.(SeeGannLimitation.)ContractedServicesExpendituresforservicesrenderedundercontractbypersonnelwhoarenotonthepayrolloftheLEA,includingallrelatedexpenditurescoveredbythecontract.CostsTheCaliforniaSchoolAccountingManualgivesspecificguidelinesastowhatcostsshallbeconsidereddirect,directsupport,orindirectsupport,andhowtheyshallbeaccountedfor.TheAccountingManualisconstantlybeingreviewedandrevisedbyaStatewideAccountingResearchandDevelopmentCommitteetohelppromoteconsistencyamongalldistricts.Costs,DirectSupportCostschargedtoaprogrammostclearlyidentifiedwiththeprogram.Costs,IndirectSupportThosecostsofsupportprogramsremainingafterthedirectanddirectsupportcostshavebeenidentified.CurrentAssetsAssetsthatareavailabletomeetthecostofoperationsortopaycurrentliabilities.CurrentExpenseofEducationUsuallyconsideredtobetotalexpenseslessfoodservices,communityservices,transportation,andcapitaloutlay.CurrentLiabilitiesAmountsdueandpayableforgoodsandservicesreceivedpriortotheendofthefiscalyear.
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DeferredMaintenanceMajorrepairsofbuildingsandequipmentwhichhavebeenpostponedbyschooldistricts,usuallyduetoashortageoffunds.DirectServicesSupervisionofinstruction,pupilpersonnelandhealthservicesperformedbycountyofficesofeducationforsmalldistricts:elementary,highschoolandunifieddistrictswithlessthan901,301,and1501ADArespectively.DistrictSupportorAidThefinancialassistanceforschoolsreceivedfromlocalpropertytaxes.EERBSeePERBEconomicImpactAid(EIA)Statecategoricalaidfordistrictswithconcentrationsofchildrenwhoarebilingual,transientorfromlowincomefamilies.EducationCodeThebodyoflawwhichregulateseducationinCalifornia.AdditionalregulationsarecontainedintheCaliforniaAdministrativeCode,Titles5and8.EmployeeBenefitsAmountspaidbytheschoolsystemonbehalfofemployees;theseamountsarenotincludedinthegrosssalary,butareoverandabove.Theyarefringebenefitpayments,andwhilenotpaiddirectlytoemployees,theyareneverthelessapartoftheemployeecost.Examplesare:(1)grouphealthorlifeinsurancepayments;(2)contributionstoemployeeretirement(STRS‐StateTeachers’RetirementSystem);(3)O.A.S.D.I.(SocialSecurity)Taxes;(4)Workers’Compensationpayments;and(5)paymentsmadetopersonnelonsabbaticalleave.EncumbrancesObligationsintheformofpurchaseorders,contracts,salaries,andothercommitments.EqualizationAidStatefunds,inadditiontotheconstitutionallyrequired$120BasicAid,whichsupportadistrict’srevenuelimituptothestate‐wideaverageforelementary,highschoolandunifiedschooldistricts.ExcessTaxRevenueStatefunds,inadditiontotheconstitutionallyrequired$120BasicAid,whichsupportadistrict’srevenuelimituptothestate‐wideaverageforelementary,highschoolandunifiedschooldistricts.FiscalYearTwelvecalendarmonths;inCaliforniaitistheperiodbeginningJuly1andendingJune30.SomespecialprojectsuseafiscalyearbeginningOctober1andendingSeptember30.FixedAssetsPropertyofapermanentnaturehavingcontinuingvalue;e.g.:land,buildings,andequipment.
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FoundationProgramAdollaramountperpupilusedhistoricallyinrevenuelimitcalculations.CurrentlyusedinthecalculationofschooldistrictGannlimits.Propertytaxfundsandstatedollarsuptothefoundationprogramlevelsarecountedinaschooldistrict’sGannlimit.AllothertaxdollarsreceivedbyschoolsarecountedinthestateGannlimit.FullTimeEquivalent(FTE)Theratiooftimeexpendedinapart‐timepositiontothatofafulltimeposition.Theratioisderivedbydividingtheamountoftimeofemploymentrequiredinthepart‐timepositionbytheamountofemployedtimerequiredinacorrespondingfull‐timeposition.Funds,ImpactFundsreceivedbyschooldistrictsduetoincreasedenrollmentcausedbyfederalorstateactivitiesonpropertythatisnottaxable.AnexamplewouldbeMoffettField(PL874).Funds,RestrictedThosemoniesdesignatedbylawforspecificpurposessuchasWorkers’Compensation.Restrictedfundmonieswhichareunspentmaybecarriedovertothenextfiscalyear.Theuseofthecarryovermoniesisusuallylimitedbylawtothespecifiedpurpose(s)forwhichthemonieswereoriginallycollected.GannAmendmentAninitiativepassedinNovember1979addingArticleXIIIBtotheCaliforniaConstitution.Itestablisheslimitsonannualappropriationsfromtheproceedsoftaxesbythestate,cities,counties,schooldistricts,andmostspecialdistricts.Implementinglegislation,SB1352(Marks),waspassedin1980.GannLimitationAceilingoneachyear’sappropriationssupportedbylocaltaxdollars.Thelimitappliestoallgovernmentalentities,includingschooldistricts.Usingthebaseyear1978‐79,thesubsequentyear’slimitisadjustedforthechangeinCaliforniaConsumerPriceIndexorinpercapitapersonalincome,whicheverissmaller,andforthechangeinpopulation(ADAforschooldistricts).Votersmayelecttoincreasethelimitforathree‐yearperiod.(Forschools,seeFoundationProgram.)GeneralLedgerAbasicgroupofaccountsinwhicharerecordedalltransactionsofafund.GeneralPurposeTaxThedistrict’staxratedeterminedbystatuteasinterpretedbytheCountyController.GeneralReserveAbudgetitemwhichsetsasideareservefundtostartthefollowingfiscalyearandcannotbeusedduringthebudgetyear.HighExpenditureDistrictsDistrictswhoserevenuelimitperchildisgreaterthanthestateaverageforsimilardistricts.Highexpendituredistrictsareallowedasmallerinflationadjustmenttotheirrevenuelimitsthanarelowexpendituredistricts.Mosthighexpendituredistrictswereformerlycalled“highwealth”becausetheirassessedvalueperADAwassignificantlyabovethestatewideaverage.
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Homeowner’sExemption(HOX)Peoplewhoownandoccupyadwellingontheliendateastheirprincipalplaceofresidenceareeligibletoreceiveanexemptionofupto$7,000ofthedwelling’staxablevalue.ThetaxdollarsreducedbytheHOXaresubventedbytheStateofCalifornia.IncomeIncludesbothrevenueandnon‐revenuereceipts.Revenuereceiptsarederivedfromtaxation.Non‐revenuereceiptscomefromthesaleorrentofschooldistrictproperty.InflationFactorAdjustmentsforinflationwhichareprescribedbylawforschooldistrictrevenuelimits.JointSchoolDistrictSchooldistrictswithterritoryinmorethanonecounty.LevelingDownDecreasingthelevelofperpupilexpenditurestatewidetowardthatofthelowerspendingdistricts.LevelingUpIncreasingthelevelofperpupilexpenditurestatewidetowardthatofthehigherspendingdistricts.LowExpenditureDistrictsDistrictswhoserevenuelimitperchildislessthanthestateaverageforsimilardistricts.Lowexpendituredistrictsareallowedalargerinflationadjustmenttotheirrevenuelimitsthanhighexpendituredistricts.Mostlowexpendituredistrictswereformerlycalled“lowwealth”becauseoftheirlowassessedvaluationperADA.Neither“high”nor“low”referstotheincomeofdistrictresidents.MandatedCostsSchooldistrictexpenseswhichoccurbecauseoffederalorstatelaws,decisionsofstateorfederalcourts,federalorstateadministrativeregulations,orinitiativemeasures.(SeeSB90,1977.)ObjectsofExpenditureObjectsofexpenditurearearticlespurchasedorservicesobtainedbyaschooldistrictsuchas:CertificatedSalaries(1000)Includesexpendituresforfull‐time,part‐time,andproratedportionsofsalariesforallcertificatedpersonnel.ClassifiedSalaries(2000)Includesexpendituresforfull‐time,part‐time,andproratedportionsofsalariesforallclassifiedpersonnel.EmployeeBenefits(3000)Includesallexpendituresforemployer’scontributionstoretirementplansandforhealthandwelfarebenefitsforemployeesortheirdependents,retiredemployees,andboardmembers.Books,Supplies,andEquipmentReplacement(4000)Includesbooks,supplies,andequipmentreplacementforinstructionandotherdistrictoperations,suchasadministrationandmaintenance.
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ContractedServicesandOtherOperatingExpense(5000)Includesexpendituresforconsultants,lecturers,WesternAssociationofSchoolsandColleges(WASC)reportsandtestingservices,servicesprovidedbytheCountySuperintendentofSchoolsorotherschooldistricts,travel,conferences,membership,dues,insurance,utilities,rentals,leases,legalassistance,elections,audits,othercontractedservices,andinter‐programchargesandcreditsfordirectservices.CapitalOutlay(6000)Includesexpendituresforsitesandimprovementofbuildings,books,andmediafornewschoollibraries,ormajorexpansionofschoollibraries,andnewequipment.OtherOutgo(7000)Includesexpendituresfortheretirementofdebt,outgoingtuition,interfundtransfers,othertransfers,andappropriationsforcontingencies.ParcelRealpropertyassessmentunit.Landthatissegregatedintounitsbyboundarylinesforassessmentpurposes.PERBPublicEmploymentRelationsBoard(5personsappointedbythegovernor)establishedtoregulatecollectivebargainingbetweenschooldistrictsandemployees.FormerlycalledEERB.PerCapitaPersonalIncomeIncomebeforetaxesofCaliforniaresidentsasestimatedbytheU.S.DepartmentofCommerce.PERSPublicEmployee’sRetirementSystemfund.Statelawrequiresschooldistrictemployees,schooldistricts,andthestatetocontributetothefunds.ProgramBudgetingAgroupingofproposedexpendituresaccordingtotheprogramtheyareintendedtosupport.Proposition4(1979)SeeGannAmendment.Proposition8(1978)PassedbyCaliforniavotersinNovember1978,Proposition8allowsforthetemporaryreductionintheassessedvaluewhenthereisadeclineinmarketvaluebelowtheproperty’sfactoredbaseyearvalue.Proposition13(1978)AninitiativeamendmentpassedinJune1978addingArticleXIIIAtotheCaliforniaConstitution.Taxratesonsecuredpropertyarerestrictedtonomorethan1%offullcashvalue.(A1%taxrateisequivalentto$4per$100assessedvalue.)Themeasurealsodefinesassessedvalueandvotingrequirementstochangeexistingortolevynewtaxes.PurchaseOrderAdocumentapprovedbytheBoardandissuedtoavendorthatauthorizesthedeliveryofspecificmerchandiseortheperformanceofcertainservicesandthemakingofachargeforthem.
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PupilProficiencyRequirementExaminationofstudents’knowledgeofbasicskillsaccordingtostandardssetbylocalschooldistricts,asrequiredbylaw(AB3408,AB65).Districtmustprovideremedialhelpforstudentswhofailtomeetminimumdistrictstandards.Studentsmustpassthesetestsinordertograduatefromhighschool.RealPropertyPropertyconsistingofland,buildings,minerals,timber,landscaping,andallimprovementsthereto.RegionalOccupationalProgram(ROP)NorthCountyROPprovidescourseswhichprepareupperdivisionhighschoolstudentsforentry‐leveljobsoradvancedtraininginspecificoccupations.TheprogramservesstudentsinthreeNorthCountyhighschooldistricts:PaloAlto,MountainView/LosAltos,andFremont.ReservesFundssetasideinaschooldistrictbudgettoprovideforestimatedfutureexpendituresorlosses,forworkingcapitalorforotherpurposes.RevenueAdditiontoassetsnotaccompaniedbyanobligationtoperformserviceordeliverproducts.RevenueLimitThespecifiedamountofmoneyaschooldistrictcancollectannuallyforitsgeneraleducationprogramfromlocaltaxesandstateaid.RevenuelimitswereestablishedinitiallybySB90(1972).Categoricalaidisgrantedinadditiontotherevenuelimit.RevolvingCashFundAstatedamountofmoneyusedprimarilyforemergencyorsmalldisbursementsandreimbursedperiodicallythroughproperlydocumentedexpenditureswhicharesummarizedandchargedtopropertyaccountingclassifications.SchoolImprovementProgram(SIP)MoneygrantedbythestatetoselectedschoolstocarryoutaplandevelopedbytheSchoolSiteCouncilfortheimprovementoftheirindividualschoolprogram.SchoolSiteCouncilParents,students,teachers,andotherstaffselectedbytheirpeerstoprepareaschoolimprovementplanandassistinseeingthattheplannedactivitiesarecarriedout.(SeeSchoolImprovementProgram).SecuredPropertyPropertywhichcannotbemoved,suchashomesandfactories.SecuredRollPropertyonwhichthepropertytaxesarealienagainsttherealestate.SenateBill813(1977)Chapter1135AlawpassedbytheCalifornialegislaturein1977whichallowedschooldistrictstosubmitclaimstothestateforreimbursementforincreasedcostsresultingfromstatemandatesorexecutiveorders,followingtheguidelinesadoptedbytheStateBoardofControl.
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SenateBill813(1983)Themostrecentcomprehensiveschoolfinancelaw.Moreimportantlythislawincludesmanyschoolreformsincludinggraduationrequirements,minimumschooldays,andpersonnelregulations.Serrano‐PriestDecisionTheCaliforniaSupremeCourtdecisionwhichholdsthataschoolfinancesystemthatreliesheavilyonlocalpropertytaxisdiscriminatoryandthereforeinviolationoftheCaliforniaConstitution.TheCourtsaidthatthelevelofspendingforachild’seducationmustnotbeafunctionofthewealthofthedistrictinwhichhelives.TheCourtdidnotsaythatanequalamountofmoneyhadtobespentoneachchildstatewide,thusallowingspecialfundingforprogramsforthedisadvantaged,handicappedorgifted,andforvocationaltrainingaslongasthedistributionofthesefundsisnotrelatedtodistrictwealth.SlippageSavingsinstateschoolfundappropriationsbecauseofunexpectedrevenuesraisedwhentheassessedvalueofpropertygrowsatafasterratethananticipated,allowinglargerthanprojectedamountoflocalpropertytaxestobecollected.SpecialAssessmentDirectchargesorflatfeesagainstpropertywhichareincludedinthetotaltaxbillbutarenotbasedupontheAssessor’svaluationoftheproperty.Examplesareasewerchargeoraschoolparceltax.SpecialEducationProgramstoidentifyandmeettheeducationneedsofexceptionalchildren,suchasthosewithlearningorphysicalhandicaps.Federallaw94‐142requiresthesechildren,ages3‐21years,beprovidedfreeandappropriateeducation.(SeeMasterPlanforSpecialEducation.)SpendingLimitSee Gann Limitation SqueezeTherestrictiononannualinflationincreasestotherevenuelimitsbasedontherelativewealthofdistricts.(SeeInflationFactor.)StateAllocationBoardAregulatoryagencyofthestatewhichconsiderslocalschooldistrictneedsandcontrolscertainstate‐aidedcapitaloutlayanddeferredmaintenanceprograms.StateSchoolFundAmountapportionedfromtheStateGeneralFundbytheLegislatureforschoolpurposes.STRSTheStateTeachers’RetirementSystemandPublicEmployees’RetirementSystemfunds.Statelawrequiresschooldistrictemployees,schooldistricts,andthestatetocontributetothefunds.SubventionsProvisionofassistanceorfinancialsupport,usuallyfromahighergovernmentalunit,forreimbursementoftaxexemptions,suchasHomeowners’PropertyTaxExemptions.
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TaxRateTheamountoftaxstatedintermsofaunitofthetaxbase.TaxRateAreaThetaxratearea(TRA)isaspecificgeographicareaallofwhichiswithinthejurisdictionofthesamecombinationoflocalagenciesforthecurrentfiscalyear.Thereareover3,200TRAsinSantaClaraCounty,eachoneidentifiedbyauniquenumber.ThenumberofTRAsforPAUSDis41.TaxRateLimitThemaximumratesoftaxthatagovernmentalunitmaylevy.Themaximumadvelorem(onthevalue)basicpropertytaxrateis1%ofthenettaxablevalueoftheproperty.Thetotaltaxratemaybehigherforvariouspropertiesbecauseofvoter‐approvedgeneralobligationbondsthataresecuredbypropertytaxesfortheannualpaymentofprincipalandinterest.UnificationJoiningtogetherofallorpartofanelementaryschooldistrict(K‐8)andhighschooldistrict(9‐12)toformanewunifiedschooldistrict(K‐12)withasinglegoverningboard.UnifiedSchoolDistrictAschooldistrictservingstudentskindergartenthrough12thgrade,thatis,elementary,middleandhighschoolstudents.UnionizationJoiningtogetheroftwoormoreelementaryorhighschooldistrictstoformasingleelementaryorhighschooldistrict.UnsecuredPropertyMoveablepropertysuchasboatsandairplanes.Thispropertyistaxedatthepreviousyear’ssecuredpropertytaxrate.UrbanImpactAid(UIA)Statecategoricalaidto19large,metropolitandistrictswhichcanbeusedforgeneralpurposes.VouchersCouponsissuedbyastatetoindividualchildrenforadmissiontoschoolandredeemedbythoseschoolsforcashfromthestate.Avouchersystemcouldorcouldnotincludeprivateaswellaspublicschoolstudents.WarrantAwrittenorderapprovedbytheBoarddrawntopayaspecifiedamounttoadesignatedpayee.
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11/14thDayEnrollment 11,680 12,024 12,286 12,396 12,483 12,532 12,760
GeneralFundExpendituresPerStudent $13,191 $13,086 $13,159 $13,804 $14,965 $15,359 $16,202
RevenueLimitPerStudent[1] $5,709 $5,353 $5,260 $5,276 $6,304 $6,924 $7,717
TotalGeneralFundIncomeandSources $158,822,059 $163,023,170 $161,442,965 $173,316,939 $183,187,291 $191,767,582 $207,369,045
TotalGeneralFundExpenseandUses $154,066,064 $157,350,748 $161,673,755 $171,111,679 $186,811,861 $192,476,184 $206,731,581
TeacherSalaryScheduleImprovement 0% 0% 0% 3% 4% 4.50% N/A
TotalClassroomTeacherSalaries $63,673,371 $64,217,979 $66,321,016 $71,221,249 $75,279,761 $78,909,775 $81,336,299
AverageClassroomTeacherSalary $86,690 $86,960 $87,271 $88,035 $91,841 $95,606 $95,606
AverageStatutoryBenefitCost/ClassroomTeacher
$10,273 $10,670 $11,179 $11,268 $11,251 $12,466 $14,478
AverageHealthInsuranceCost/ClassroomTeacher
$12,125 $12,865 $12,865 $12,865 $12,968 $13,070 $13,070
NumberofClassroomTeachers(FTE) 720 726 734 741 755 779 800
NumberofOtherCertificatedStaff(FTE) 91 90 90 90 97 98 114
NumberofClassifiedStaff(FTE) 525 530 535 536 541 548 551
NumberofElementarySchools 12 12 12 12 12 12 12
NumberofMiddleSchools 3 3 3 3 3 3 3
NumberofHighSchools 2 2 2 2 2 2 2
NumberofAdultSchools 1 1 1 1 1 1 1
AssessedValueofTaxableProperty $23,942,793,857 $24,519,064,879 $24,958,402,033 $26,285,216,305 $28,227,372,011 $30,004,145,588 $31,612,367,792
PropertyTaxCollection $109,289,695 $110,126,767 $111,895,854 $118,752,373 $127,286,000 $136,901,856 $144,239,795
[1]LCFFRevenueperStudenteffective2013‐14
, g ,teachersonspecialassignmentsarenotincludedintheclassroomteachercount.
2009‐10 2013‐142010‐112014‐15Estimated
Actuals2012‐13
2015‐16ProposedBudget
FactsataGlance2011‐12