District Financial Update and Planning for 2009/10

District Financial District Financial Update Update

and Planning for and Planning for 2009/102009/10

Prepared by:

Dr. Cathy Washer

Douglas Barge

Carrie HargisY:\business services\budget\2008-09\state\meetings\B10-28-08\District Financial Update & Planning for 09-10 B10-28-08.ppt

Board of Education Study SessionBoard of Education Study SessionOctober 28, 2008 October 28, 2008

LODI UNIFIED SCHOOL DISTRICTBusiness Services

Executive SummaryExecutive Summary

State is moving toward mid-year changes to their budget– These will likely affect schools

The District may well continue to lose students as the housing and finance markets work themselves out

Budget reductions are clearly necessary– The amount needed to balance the District is growing

District’s cash investments seem to be in good hands per reports from the County Treasurer and NorCal Relief staff

This report outlines current trends and overall strategies for planning and making adjustments to the budget this year and next

I-1

Table of ContentsTable of Contents

i

DESCRIPTION PAGE #

I. Introduction 1II. State Budget - Unrestricted 1III. State Budget – Impact on Categoricals 1 – 3IV. Food Services 1 – 3V. Ending Fund Balances 1VI. Enrollment 1 – 5VII. Preliminary Financial Concerns for 2009/10 1 – 4VIII. Setting the Stage - Now 1 – 3IX. Start Planning for Next Year – Now 1 – 2X. Recommendations 1

Appendix A – D

IntroductionIntroduction

The District is facing a compounding set of problems this coming year

International economy is tanking National economy has tanked State economy has tanked State’s budget is out of balance State’s budget is structurally out of balance

And now enrollment growth has not only evaporated, but the enrollment is declining

This report will show the impact on other District programs as well

I-1

State BudgetState BudgetUnrestricted Unrestricted

II

K-12 Revenue Limit K-12 Revenue Limit “COLA”“COLA”

K-12 Revenue Limit K-12 Revenue Limit “COLA”“COLA”

** NetNet result is 4.713% K-12 revenue limit deficit result is 4.713% K-12 revenue limit deficit

**

2008-09 Revenue 2008-09 Revenue Limit Limit AdoptedAdopted

2008-09 2008-09 Base Base

Revenue Revenue LimitLimit

(Funded)(Funded)

II-1

.68% .68% FundedFunded

$800,463$800,463

NegotiatedNegotiatedAgreementsAgreements

5.66% 5.66% COLA COLA

IncreaseIncrease

State Budget – State Budget – Impact on Impact on CategoricalsCategoricals

III

Restricted FundsRestricted Funds

III-1

$140,067

$69 (est.) per prior year CBEDS This is an increase because of the CBEDS increase

Instructional Materials

$0No COLA & Declining ADAGifted & Talented

$474,467No COLA & Declining ADAEconomic Impact Aid

$0

$520 per eligible pupil for the Class of 2009 (pro-rated

share of remainder for Class of 2009)

This is not a change

CAHSEE Intensive Instruction & Services

$0$16.50 (est.) per student

This is no changeArts & Music Block Grants

$0$150,000 per Middle and $112,500 per Elementary

This is no change

After School Education & Safety

$278,598No COLA + Declining ADAAB825 Block Grants

LUSD AmountEst. Funding LevelDescription

Restricted Funds - Cont.Restricted Funds - Cont.

III-2

($228,176)No State or Federal COLA. Growth/Declining is provided

Special Education**

$29,214No COLA & Declining ADA

School Safety

$0$500 per K-3 students; $900 per 4-8 students

Same as last year

Quality Education Investment Act

$333,725No COLAPupil Transportation

$19,614$8.40 per 1st grade student

Rate is same as last year

Oral Health Assessments for Grade K

($65,595)$19 per 2007/08 annual ADA

Rates up ADA is down

Lottery Prop. 20 – Instructional Materials


*Federal share did not receive comparable COLA.*Federal share did not receive comparable COLA.

Restricted Funds - Cont.Restricted Funds - Cont.

III-3

$0$4.08 per hour (undeficited) – may be prorated based on available funds

Summer School/Hourly Programs

($6,772)$213 pre student per subject

No change in rate9th Grade CSR

($33,779)$118 per 2007-08 annual ADA

Up $3.25 (est.)Lottery – excluding Proposition 20

$482,398$1,071 full day; $535 half day

No change in rate – Fewer students

K-3 CSR


Food ServicesFood Services

IV

Enrollment ChallengesEnrollment Challenges

District-wide enrollment has dropped significantly this year

While the lunch program is still available to students, due to program needs the Pre-school Readiness students no longer eat lunch during class time • As a result, we are serving approximately 500 less

lunches every day for Pre-school alone

Overall, our meal counts are up 5% for breakfast and are tied for lunch compared to last year.

IV-1

Ala Carte Sales HS Comparison (RMHS, LHS, BCHS)

$0.00

$500.00

$1,000.00

$1,500.00

$2,000.00

$2,500.00

$3,000.00

$3,500.00

$4,000.00

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Total 07-08

Total 08-09

IV-2

Comparison of First Seven WeeksComparison of First Seven Weeks

Food & Labor CostsFood & Labor Costs

Rising costs of fuel

Food costs are going

up rapidly– Our cost is up 15%

compared to last year

2008-09 Food Budget has increased $648,000 to $4,970,746

Labor costs have risen approximately 5% this year.

2008-09 Labor Budget has increased $154,000 to $4,754,811

IV-3

Ending Fund Ending Fund Balances Balances

V

General FundGeneral FundBeginning Balance Beginning Balance

UnrestrictedUnrestricted

Fiscal YearFiscal Year

$0

$5,000,000

$10,000,000

$15,000,000

$20,000,000

$25,000,000

$30,000,000

V-1

EnrollmentEnrollment

VI

Change in CBED Change in CBED StudentsStudents

(400)

(200)

0

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400

600

800

1,000

1,200

1,400

1985

1986

1987

1988

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1990

1991

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2007

2008

CBEDS by Year

Stu

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CBEDS Enrollment CBEDS Enrollment Comparison 2007 & Comparison 2007 &

20082008

VI-2

(313)(313)29,94529,94530,25830,258Grand TotalGrand Total

(13)1,4181,431Rural Schools

(423)15,40615,829North Stockton Schools

12313,12112,998Lodi Schools

Net Change

Increase/Decrease

2008

CEBDS

2007

CBEDSSchools

CBEDS Enrollment CBEDS Enrollment Comparison 2007 & Comparison 2007 &

20082008

VI-3

(13)

28

(41)

RURALRURAL

(423)

8

(104)

(76)

(251)

STOCKTONSTOCKTON

909054Other

(313)(313)123 Grand Total

(139)(139)(35)Senior

(30)(30)46Middle

(234)(234)58 Elementary

TOTALTOTALLODILODIGrade

Declining vs. Growing Declining vs. Growing (Sample)(Sample)

1st Year 2nd Year 3rd Year 4th Year 5th Year

Students Expenses Income

**

**How do we pay for the growth needs?How do we pay for the growth needs? VI-4

0

5,000

10,000

15,000

20,000

25,000

30,000

35,000

40,000

Nu

mb

er o

f En

rollm

ent

2005-06 8,769 2,515 23,781 33,312 38,763 16,609 2,251 29,757

2006-07 8,712 2,758 23,643 32,584 38,323 16,656 2,343 30,060

2007-08 8,572 2,529 23,656 31,889 37,857 16,496 2,475 30,286

2008/09 29,945

Lincoln Linden Manteca Modesto City Stockton* Tracy* Galt High Lodi*

Other District Enrollment Other District Enrollment TrendsTrends

VI-5

Preliminary Preliminary Financial Concerns Financial Concerns

for 2009/10for 2009/10

VII

Summary of Expense Summary of Expense IncreasesIncreases

One

Time

On

GoingDescription

11. State Statutory Requirements (Reserves & RRM)

10. Lockeford K-8 Conversion

9. Textbooks

8. Program Improvement Strategies

7. Re-Instate Construction Reserves

6. Supply Inflation Costs

5. Technology

4. Re-Instate Teacher Staffing Reserves

3. Utilities, Fuel & Insurance

2. Retiree Benefit Costs

1. Projected Step & Column

VII-1

Summary of Revenue Summary of Revenue DecreasesDecreases

One

Time

On

GoingDescription

7. Other Federal, State & Local Resources

6. 2008-09 Ending Fund Balance

5. Interest Income

4. Transportation

3. Class Size Reduction

2. Special Education

1. Revenue Limit

VII-2

Other PreOther Pressures ssures

DESCRIPTION

1. Taking Care of Our Employees (Salaries/Benefits)

4. Special Education – Non Public School Placements

3. Retaining Staff for Future Growth (i.e. construction)

2. Prepare for Continued Loss of Students

7. Preparing for Renewed Student Growth

5. Funding Strategies for Refreshing Technology

6. Operations Support Staff - Formulas

VII-3

SShock Absorbershock Absorbers

Descriptions BUDGET

3. Modernization Support – F&E Needs 176,200

2. Capitalization of Energy Conservation Program 325,000

6. Total On-Going Expenses6. Total On-Going Expenses $1,312,283$1,312,283

5. Classroom Furniture & Equipment Inventory 24,600

4. New School Start-Up (i.e. Lockeford K-8) 50,000

1. Textbooks $736,483

VII-4

Setting the Stage Setting the Stage Now!Now!

VIII

Options Development – Options Development – Now!Now!

Teacher – Vacancies – Will be filled with subs– Secondary – Efforts will be made to reduce staffing to

reflect actual enrollments

Budgeting Guidelines – Vacant positions will not be filled (except for critical

positions as determined by the Superintendent) – Dealing with the combination of vacant positions and

overstaffing between sites• Staffing will be adjusted downwards to reflect fewer

students at CBEDS (except for teachers) • Staffing will not be adjusted upwards per changes in

students or square footage

Maximize Grant funding– Move staff from unrestricted resource programs to fill

vacancies in restricted programs (do not supplant)VIII-1

Options Development – Options Development – Now!Now!Restrict use of Budgeted Resources for:

– Overtime– Consultants– Travel and Conferences

Limit Purchase of Equipment: – New Equipment– Replace equipment in critical areas only– Cell phones

Caution:Vacant positions should not dictate the future structure Vacant positions should not dictate the future structure of the Districtof the District

VIII-2

Other Issues with Tight Other Issues with Tight TimelinesTimelines

Forego New Facilities Operation Costs– Delay Lockeford K-8 – Other Construction Projects

Study Small School Closures for Schools with less than 250 Students

Review Budgeted Shock Absorbers

Begin Down Sizing Departments Supported with Independent Revenues

VIII-3

Start Planning for Start Planning for Next Year - Next Year - Now!Now!

IX

Future Development of Future Development of OptionsOptions

Teacher – Fully implement Committed/Growth staffing model

• Hire only to the committed projections

Guidelines – Review all staffing formulas– Develop K-8 School Formulas– Implement staffing formulas

Review Textbook Adoptions

Eliminate Carryovers

IX-1

2009/10 Planning 2009/10 Planning ProcessProcess

IX-2

Board will establish guidelines for planning

Staff will develop strategies for addressing guidelines

Staff will develop recommendations for Superintendent and Budget Advisory Committee’s consideration

Superintendent’s Budget Advisory Committee will review staff strategies and recommendations

Budget will be built using approved budget guidelines, enrollment projections, the Governor’s January budget plan, mid-year adjustments, May revisions by the Governor and Board approve budget reductions

RecommendationsRecommendations

1. Implement “Options Development – Now” list

2. Retain shock absorbers

3. Staff will begin working on “Other Issues with Tight Timelines”

a. Reporting back to the Board on 11/18/08b. Board direction will be required by December 9, 2008

4. Administration will develop a plan for down-sizing staffing to reflect loss of students

5. If the District continues to experience a loss of students beyond projections, a plan will be developed to down size staff

X-1

The End!The End!

AppendixAppendixA.A. 2008/09 Reduction Guidelines & Key Messages2008/09 Reduction Guidelines & Key Messages

B.B. Food ServicesFood Services

C.C. Additional Reductions if NecessaryAdditional Reductions if Necessary

D.D. 2008/09 SBAC Budget Reductions – 2008/09 SBAC Budget Reductions – Working SchedulesWorking Schedules

A. Reduction Guidelines A. Reduction Guidelines & Key Messages& Key Messages

2008/09 Reduction 2008/09 Reduction GuidelinesGuidelines Be efficient

Hire new staff at a slower rate when feasible

Maximize student attendance to increase District income

Utilize all categorical funding opportunities

Strive to keep current permanent and probationary District staff employed

Be compliant with all laws and regulations

Ensure (maintain) safety

Maintain / improve student test results and academic performance

Avoid future unfunded costs without jeopardizing other funding

* Approved by Superintendent’s Budget Advisory Committee on * Approved by Superintendent’s Budget Advisory Committee on January 23, 2008January 23, 2008

A-1

2008/09 Key Messages2008/09 Key Messages Restrict General Fund conferences and travel beginning 2/25/08

Delay the hiring process in some vacant positions

Not fill some vacant positions

Maximize use of categorical funds

Limit food for meetings to water, coffee and snacks

Decrease expenditures for equipment

Maintain employment of existing probationary and permanent staff

Honor 2008/09 agreement with employee groups

Open Podesta Ranch Elementary School on time

Reduce site General Fund carryover to 10% (vs. current 15%) (submit hardship appeal, if necessary)

A-2

B. Food ServicesB. Food Services

Ala Carte SalesAla Carte Sales

Following state requirements, we are no longer selling soda in our ala carte lines.

This accounts for $2,500 less in sales each day.

Bear Creek Ala Carte Overview

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Lodi High Ala Carte Overview

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McNair Ala Carte Overview

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C. Additional C. Additional Reductions Reductions If NecessaryIf Necessary

SBAC – If Additional Cuts SBAC – If Additional Cuts Are NecessaryAre Necessary

RESTORATIONSDESCRIPTION Comments FTE AMOUNT

1. K-6 Vice Principals Program improvement (half) 2.25 234,106$

2. Elkhorn Site Operations Close Elkhorn 2.57 252,695

3. Co-Curricular - Transportation Eliminate Transportation 129,600

4. Senior High Teachers Reduce planned reserve 2.00 123,758

5. 7-8 Vice Principal .50 FTE Morada & Delta Sierra 1.00 133,848

6. Summer School - Reg. Ed. Transp K-8, From summer school 51,870

7. Grant Writer Eliminate position 1.00 105,117

8. TOTAL 8.82 1,030,994$

C-1

D. 2008/09 SBAC D. 2008/09 SBAC Budget Budget Reductions Reductions – – Working SchedulesWorking Schedules

SBAC - WorkSBAC - Work The Superintendent’s Budget Advisory Committee (SBAC)

began its work with a goal of reducing the budget by $8.2M.

Using staff’s list and adding their own thoughts, a $7.1M potential reduction list was in progress. The Committee had not completed nor taken action on this list prior to the Governors May revision.

After the May Revise it was determined the necessary reductions would be $4.5M.

The SBAC was given this new goal and completed its work with a recommendation for the Superintendent’s consideration.

The SBAC took further action on $1M and prioritized that list, should more reductions be necessary.

D-1

Budgets Retained From Budgets Retained From 2007/082007/08

D-2

WORKING OPTIONS SBAC OPTIONSDESCRIPTION Comments FTE AMOUNT FTE AMOUNT

I. POSSIBLE APPROPRIATION REDUCTIONS

A. Hand Sanitizer $90,000 $90,000B. Podesta Ranch Opening/Program Delay hiring of Princ/Sec. 1 mo. 0.16 12,863 0.16 12,863

Delay hiring of /Sec. additional 1 mo. 0.08 3,000 0.08 3,000C. Unallocated Growth 0.43 24,130 0.43 24,130D. McNair

Startup Supplies 281,000 Reduce allocation 181,000 181,000 Textbooks 140,000 Use to support districtwide prgm 125,000 125,000 Theater Staffing Delayed opening 1.00 82,437 1.00 82,437 Supplies Delayed opening 39,985 39,985 Theater Startup 123,000

E. Mosher Library 25,000 Per Assist. Supt. - Literacy Closet 10,000 Per Assist. Supt. 5,000 5,000 Startup Supplies 13,250 5,000 5,000

F. Woodbridge 25,928 Startup Supplies 10,000 10,000G. McAuliffe 55,397 Library books 30,000 30,000

H. Total Possible Appropriation Reductions 1.67 608,415 1.67 608,415

Instruction, On-Going Instruction, On-Going OptionsOptions

D-3


A. K-6 Vice Principals Program improvement (half) 4.50 468,212$ 4.50 468,212$ B. Grade 3 Teachers CSR - Grade 3 only 43.88 3,564,197

CSR - Income (2,355,129) C. Site Operations Close Turner 1.22 95,128 D. Site Operations Close Clements 1.22 95,128 E. Principals Salaries Reduce workyear by 2 days 34,471

F. Elkhorn Site Operations Close Elkhorn site 2.57 252,695 2.57 252,695 G. Principals Salaries Reduce workyear by 2 days 1,250

H. Teachers (grades 4-6) Increase class size by 1 6.87 425,109 6.87 425,109 I. 7-8 Vice Principal .50 FTE Morada & Delta Sierra 1.00 133,848 1.00 133,848 J. Middle School Teachers Increase class size by 1 5.26 325,484 5.26 325,484 K. Principals Salaries Reduce workyear by 2 days 6,790

L. Senior High Teachers Roll fixed allocations into variable formula - -

M. Senior High Teachers Increase class size by 1 9.40 581,663 9.40 581,663 N. Senior Project - Eliminate Grad. Req. CSR & Release period 4.80 297,019 4.80 297,019 O. Senior High Teachers Reduce planned reserve 2.00 123,758 2.00 123,758 P. Freshman Sports Cut some sports?

Q. Principals Salaries Reduce workyear by 2 days 6,540

Instruction, On-Going Instruction, On-Going OptionsOptions

D-4

R. Continuation School Teachers Increase class size by 1 student 2.00 $162,902

S. Library Media Assistant - Continuation Eliminate support 1.13 46,141

T. Principals Salaries Reduce workyear by 2 days 2,452

U. Teachers Eliminate Opportunity Alloc. 2.00 136,216 2.00 136,216

V. Paraeducators - General Eliminate Opportunity Alloc. 3.00 63,141 3.00 63,141

W. Employee Benefits Eliminate Opportunity Alloc. 66,095 - 66,095

X.

Y.

Z. Total Instructional Programs 90.85 4,533,110$ 41.40 2,873,240$

AA. 10% off all management codes 7,396,338


Special Education, On-Special Education, On-GoingGoing

D-5


A. Teacher - SDC Non-Severe Reduce unused positions 1.00 $61,879 1.00 $61,879 B. Paraeducator - SDC Non-Severe Reduce unused positions 1.00 32,933 1.00 32,933

C. Teachers - SDC Severe Reduced unused positions 4.00 247,516 4.00 247,516

D. Teachers - RSP Reduce FTE allocation 4.00 247,516 4.00 247,516 E. Paraeducators - RSP Reduce FTE allocation 2.00 123,758 2.00 123,758 F. Supplies for RSP Reduce allocation 2,000 2,000

G. Teacher for Visually Impaired Reduce FTE allocation 1.00 61,879 1.00 61,879 H. Paraeducator for Visually Impaired Reduce FTE allocation 0.50 16,467 0.50 16,467

I. Supplies for SDC Change delivery of allocations 30,000 30,000

J. Conferences for Sp.Ed. General Eliminate allocation 1,950 1,950

K. Psychologist Reduce staffing 0.50 40,613 0.50 40,613

L. Teacher Subs for SELPA 5,000 5,000

M. Transfer to Other Agencies - Sp. Ed. Reduce allocations 25,000 25,000

N. Conferences - Sp.Ed. Coordintor Eliminate 500 500

O. Paraeducator - Inclusion Reduce allocation 1.00 32,933 1.00 32,933

P. Total Special Education 15.00 $929,944 15.00 $929,944

Instructional Support, On-Instructional Support, On-GoingGoing

D-6


A. Conferences - Assoc. Supt. Eliminate allocation $5,000 5,000$

B. Clerical Overtime - Parent SurveyEliminate Parent survey per

C2/11/08 2,500 2,500

C. Grant Writer Eliminate position 1.00 105,117 1.00 105,117

E. Conferences - Administration, K-6 Eliminate allocation 1,000 1,000

F. Conferences - Insruct. Admin, 7-12 Eliminate allocation 1,500 1,500

G. Co-Curricular - Certificated Salaries Reduce allocation 50,000 50,000H. Co-Curricular - Certificated Salaries Eliminate Freshman Sports 36,253I. Co-Curricular - Transportation Eliminate Transportation 129,600 129,600

J. Counselors K-6 6.40 540,256K. Supplies - Counseling Reduce allocation 500

L. Nurses Reduce staffing from 5.25 FTE 1.70 156,936M. Nurses Reduce work year

N. Conferences - Pysch. Services Eliminate allocation 400 400

O. Material & Supplies - Stu/Serv/Testing Reduce allocation 5,000 5,000

P. Coordinator MAA Funding source eliminated 0.50 60,725 0.50 60,725Q. Clerical - MAA Funding source eliminated 0.75 34,431 0.75 34,431R. Conference - MAA Eliminate allocation 800 800

S. Administrative Director - C & I Eliminate position 1.00 132,811 1.00 132,811T. Administrative Secretary Eliminate position 1.00 54,119 1.00 54,119U. Coordinator Move to Categorical 1.00 127,179 1.00 127,179

V. Coordinator Move to Categorical 0.20 25,436 0.20 25,436W. Secretary Move to Categorical 1.00 54,119 1.00 54,119X. Supplies - Curriculum & Inst. Allocations to Coordinators 16,500 16,500

Y. Mileage - Curriculum & Inst. Multi-Cultural-Move to EIA 250 250Z. Conferences - Curriculum & Inst. Eliminate allocation 3,000 3,000

Instructional Support, On-Instructional Support, On-GoingGoing

D-7

AA. Main. Agree. (5632) - Curriculum & Inst. Automated K-6 Report Cards. 30,000 30,000

AB. Subs - Curriculum Council Reduce allocation 2,500 2,500AC. Supplies - Curriculum Council Eliminate funding 250 250

AF. Teacher Sal. - Instrumental. Music Eliminate Gen.Fund Prgm. 5.00 275,000 5.00 275,0001. VAPA Program 5.00 FTE

AG. Teacher Subs - Classroom Music Move to VAPA 1,470 1,470AH. Supplies - Classroom Music Move to VAPA 10,447 10,447

AI. Teacher Subs - Instructional Music Move to VAPA 5,000 5,000AJ. Supplies - Instructional Music Move to VAPA 13,500 13,500

AK. Classified Salaries - Music Festival Should be all grant funded 70 70AL. Transportation (5712) - Music Fest. Should be all grant funded 1,630 1,630AM. Print Shop - Music Festival Should be all grant funded 500 500AN. Professional/Operating - Music Fest. Should be all grant funded 500 500

AO. District P/I - Instructional Coach Vacant 1.00 82,937 1.00 82,937AP. District P/I.- Printing Move to categorical 500 500AQ. District P/I - Professional /Operating Move to categorical 500 500

AR. District P/I - Systems Analysts Pinnacle Support 1.00 80,508AS. District P/I - Printing Abolish District benchmarks 80,500AT. District P/I - Data Director Abolish District benchmarks 163,306

AU. A.R & E Technician - ARE CELDT support to ELAP/EIA 1.00 84,428 1.00 84,428AV. Clerical/Hourly - ARE Reduce allocation 3,000 3,000AW. Supplies - ARE Reduce allocation 10,000 10,000AX. Conference - ARE Eliminate allocation 1,000 1,000

AY. Teacher - Multilingual/Multicultural Move to EIA or ELAP 1.00 75,000 1.00 75,000AZ. Supplies - Multilingual/Multicultural Move to EIA or ELAP 3,603 3,603BA. Services - Multilingual/Multicultural Move to EIA or ELAP 4,750 4,750

BB. Clerical - EL Support Move site staffing to EIA/ELAP 1.50 58,650 1.50 58,650

BC. Clerical - IMC Eliminate 1.00 57,954 1.00 57,954BD. Conferences - IMC Eliminate 1,723 1,723

BE. Utilities Eliminate classroom phones Erate & DAS SupportedBF. Utilities Eliminate cable TV 0BG.BH.

BI. Total Instructional Support 26.05 2,592,658$ 16.95 1,534,399$

CC. Various 10% from all management codes (1,175,153)$


Instructional Support, One-Instructional Support, One-TimeTime

D-8


AD.Materials & Supplies - P.E. Move to Grants $10,107 $10,107

AE.Warehouse Supplies - P.E. Move to Grants 250 250

BI. Total Instructional Support 10,357$ $10,357

Business Operations, On-Business Operations, On-GoingGoing

F-9


A. Advertising - Communications Reduce allocation 2,000$ 2,000$ B. Maintenance Agreements - Commun. Reduce allocation 1,500 1,500

C. Cert. Subs - Administrative - Reduce funding 4,093 4,093D. Conferences - Personnel Eliminate allocation 3,000 3,000E. Mileage - Personnel Reduce allocation 300 300F. Dues & Memberships - Personnel Eliminate allocation 50 50G. Print Shop - Personnel Reduce allocation 3,000 3,000H. Cellular Phones - Personne l Reduce allocation 469 469

I. Classified Salaries - Class / Reserve Reduce funding 17,127 17,127

J. Print Shop - Labor Relations Reduce allocation 7,250 7,250

K. Income - Finger Printing Study having sites/volunteers paying half

5,709

L. Conferences - Personnel Recruitment Eliminate allocation 1,000 1,000M. Print Shop - Personnel Recruitment Reduce allocation 400 400N. Professional Exp. - Personnel Recruit Reduce allocation 1,000 1,000

O. Clerical/Overtime - Orientation Eliminate allocation 750 750P. Employee Benefits - Orientation Eliminate allocation 165 165Q. Food for Meetings - Orientation Eliminate allocation 1,000 1,000

R. Classified Subs - Long-Term Subs Reduce allocation 30,000 30,000

S. Conferences - CBO Eliminate allocation 2,000 2,000

T. Equipment - Central Equipment Reduce allocation 20,000 20,000

U. Conferences - Security Eliminate allocation 5,000 5,000

V. Conferences - Accounting Reduce allocation 1,000 1,000W. Cell Phone - Accounting Eliminate phone 800 800X. Contracted Services - Accounting Reduce allocation 1,000 1,000Y. Non-Capital Equipment - Accounting Reduce allocation 500 500Z. Subscriptions - Accounting Reduce allocation 100 100

Business Operations, On-Business Operations, On-GoingGoing Mgmt WORKING OPTIONS SBAC OPTIONS SUPERINTENDENT

DESCRIPTION Code Comments FTE AMOUNT FTE AMOUNT

D-10

AA. Reference Books - Accounting Reduce allocation 100 100

AB. Supplies - Payroll Check StockRequire Mandatory Direct

Deposit 230 230

AC. Conferences - Budget Eliminate allocation 1,250 1,250AD. Printing - Budget Chart of Accounts - Online 250 250AE. Printing - Budget Budget Book - Reduce #'s 1,750 1,750

AF. Risk Manager Eliminate position 0.50 57,583 0.50 57,583$

AG. Vehicle/Body & Fender Painter - Reduce position 1.00 67,911AH. Bus Driver MT+20 - Reduce longer year 4.00 187,148 4.00 187,148 AI. Aspire - Transportation - Home to resident school 2,500 - 2,500 AJ. Parent Pay for Transportation - Would generate income

AK. Elkhorn School Transportation - Eliminate 4.00 243,594 4.00 243,594 AL. Middle College Transportation - Eliminate bus passes 22,440 - 22,440 AM. Seventh Grade Orientation Could use Cat.(SIP)

AN. Summer School - Migrant Transport. Shift to Cat. or eliminate 6,552 - 6,552 AO. Summer School - Reg. Ed. Transp K-8, From summer school 51,870 - 51,870 AP. Walk Distance - Transportation Increase K-6 by .50 miles 0.50 32,220 0.50 32,220 AQ. Walk Distance - Transportation Eliminate Middle Transp. 12.25 798,200AR. Walk Distance - Transportation Eliminate Senior High Transp. 10.25 668,304AS. Activity Bus Service - Transp. Eliminate 2.00 121,393 2.00 121,393 AT. Support Vehicles - Transp. Eliminate fleet - Fuel costs 13,185

AU. Conferences - Purchasing Eliminate allocation 2,000 2,000$

AV. No Growth - Staffing for SupportInstructional Support &

Operations Support 0.56 27,7570.56 27,757

AW. No Growth - New School Head Custodian/Bus Drivers 1.10 53,062 1.10 53,062 AX. Printing Reduce - Use electronic syst.

AY. All programs 1% negotiated salary cola 1,649,382AZ. Budget Dept. Staffing Re-org vacant Budget Analyst to

Budget Technician (.67 FTE); Incr. Budget Tech. (.25 FTE)

moved from Dev. Fees; Reduce Cat. Prog. Asst. I (Move to

Categorical)

(0.15) 2,559

(0.15) 2,559 BA. Personnel Dept. Staffing Eliminate vacant Personnel

Asst.0.50 31,749

0.50 31,749 BB. Communications 1.00 76,595$

BB. Total Business Services 36.51 4,152,202$ 14.01 1,026,106$

CC. All programs 10% off all management codes (1,085,243)$

Business Operations, One-Business Operations, One-TimeTime

D-11

WORKING OPTIONS SBAC OPTIONS

DESCRIPTION Comments FTE AMOUNT FTE AMOUNT

AC. Conferences - Budget Eliminate allocation 200 200

AD. Printing - Budget Chart of Accounts - Online 300 300

AE. Printing - Budget Budget Book - Reduce #'s 1,000

1,000

AZ. Total Business Services - 1,500$ 1,500$

Facilities & Planning, On-Facilities & Planning, On-GoingGoing

D-12


I. CONSTRUCTION & PLANNING

A. Facilities Tech - F & P Move to Deferred 1.00 68,308$ 1.00 68,308$ B. Lead Project Specialist - F & P Eliminate position 0.40 32,306 0.40 32,306

Development Fees Fund Eliminate .60 FTE position

C. Facilities Tech - F & P 1.00 FTE deleted in 2007/08 - - D. Mileage - F & P Reduce allocation per staffing 1,000 1,000 E. Conference - F & P Reduce allocation by 50% 2,750 2,750 F. Cellular Phone & Fees - F & P Reduce allocation per staffing 883 883

G. Equipment (4400) - F&P Capital Outlay Reduce allocation 20,000 20,000 H. Repairs - F&P Capital Outlay Reduce allocation 20,000 20,000 I. Typist Clerk II Eliminate position 0.40 18,058 0.40 18,058

Development Fees Fund Eliminate .60 FTE position

J. Budget TechnicianDevelopment Fees Fund Eliminate .25 FTE position

K. Total Construction & Planning 1.80 163,305$ 1.80 163,305$

II. OPERATIONS

A. Grounds Keeper Reduce staffing 1.00 52,906

B. Total Operations 1.00 52,906$ - -$

III. TOTAL FACILITIES & PLANNING 2.80 216,211$ 1.80 163,305$

IV. All programs 10% off all management codes 1,479,791$

District Financial Update and Planning for 2009/10

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Transcript of District Financial Update and Planning for 2009/10