Adopting a Budget for 2009/10 Board Meeting June 2, 2009 Prepared by: Dr. Cathy Nichols-Washer...
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Transcript of Adopting a Budget for 2009/10 Board Meeting June 2, 2009 Prepared by: Dr. Cathy Nichols-Washer...
AdoptingAdopting a a BudgetBudget
for 2009/10for 2009/10
Board MeetingBoard Meeting
June 2, 2009June 2, 2009
Prepared by:Dr. Cathy Nichols-WasherDouglas Barge & StaffY:\Business Services\Budget\2009-10\Adopted\Meetings\B06-02-09\B06-02-
09.ppt
Table of Table of ContentsContents
A. Opening Comments 1
Description
Page No.
B. Cash Flow Problems 2
C. Summarizing Changes 3 - 6
D. May Revisions 7 - 13
i
E. Optional Change 14 - 15
F. Recommendations 16
G. Appendix – Part I• Proposed Reduction Details
• Continuation & Henderson Class Size Impact
• Summary of Changes
H. Appendix – Part II (see separate attachment)(see separate attachment)
• Details of Budget Reduction Process
A1 – A2
B1
C1 – C8
Opening CommentsOpening Comments Budget problems for both 2008/09 and 2009/10 never
seem to stop mounting State revenues continue to decline Voters didn’t support solutions that weren’t solutions Legislators are far behind the problem curve
For now we are building a budget based on the State adopted budgets
In addition, we have made adjustments to reflect the Governor’s May revision proposals
Using the County directed guidelines
We have attempted to minimize the additional reduction of staff
Planning will continue 1
Cash Flow Problems Cash Flow Problems
A repeat of last year and A repeat of last year and moremore
2
Summarizing Summarizing ChangesChanges
ii
Review of May 5, Board Review of May 5, Board Approved Strategy Approved Strategy (Option (Option “A”)“A”)
Spends Current Resources on Current Students now:
Uses greatest amount of flexibility Potentially requires a greater level of future cuts Provides for greater administrative authority to deal with daily
operational needs of the District
Dealt with structural balance now, but will not help deal with additional State reductions
Retains Flexibility for Use of Federal Stimulus Resources Maintains reserves at the 3% levels required by the State Requires budget adjustments of $16,512,349
3
Current Budget ReductionsCurrent Budget Reductions
B. Full Use of Tier III Reductions
C. Partial Use of Tier II Reductions
D. Total Adjustments
Description
180.03180.03 11,496,77711,496,777
50.9550.95 3,706,3683,706,368
230.98230.98 $16,512,349$16,512,349
A. Reduce Carryover Reserves $1,309,204$1,309,204
AmountFTE
I. Updated “Option A”
*See Appendix for Details*See Appendix for Details4
Summary of ChangesSummary of Changes We have had to adjust to an ever increasing State fiscal
crisis and the uncertainty surrounding the Federal dollars
From the original recommendations submitted to the Board for consideration, a number of changes have been made to the reduction plans
Those changes include: Adjusting class sizes for 9-12 Support for Senior Projects Retaining Counselors & Library Assistants Special Education Staffing Other support staffing
5
Board of Education & Board of Education & Superintendent ReductionsSuperintendent Reductions
1. Board Member Stipends – 10% Reduction $ 6,584
2. Superintendent – 6.63% Salary Reduction 17,195
Description Amount
3. Total3. Total $ 23,779$ 23,779
6
May RevisionsMay Revisions
iii
So What is the Problem?So What is the Problem?
= $16MTier III
Tier II
Tier I
$27M
$28M
District
State
$3.6B or
$469 to $1,000 per ADA
7
The Problem is RevenueThe Problem is Revenue
A. 2008/09 Revenue Limit
B. 2009/10 Revenue Limit ($6,842,736)
($6,309,900) ($6,309,900)
(6,842,736)
Description On Going One Time Total
C. Total Revenue Loss ($6,842,736) ($6,309,900) ($13,152,636)
D. Federal Stabilization (*) 7,603,253 7,603,253
E. Net Revenue Loss ($6,842,736) $1,293,353 ($5,549,383)
(*) See appendix B4 for details of expenditures no longer possible.8
How Can We Balance?How Can We Balance?
Declare Federal Stabilization Resources
Sweep State Tier 3 Programs
Reduce reserves further **
Additional program reductions
Deeper State Tier 3 programs reductions with the hope that Federal Categorical Stabilization resources will become available to backfill (re-instate) these cuts
Additional reductions previously identified (Option B)
Additional reductions previously identified (Option C)
9* * District will still maintain required 3% General Reserves.
What Can’t We Do to What Can’t We Do to Balance?Balance?
Declare any additional Federal Title I resources until rules and funding levels have been clearly defined
Declare additional Federal Individual with Disabilities Education Act (IDEA) resources until State has done their homework and notified the District of rules and funding levels
10
Program ReductionsProgram Reductions
A. Various Reserves
B. Continuation Staffing (#)(#) ($125,116)
($1,195,730) ($1,195,730)
(125,116)
Description On Going One Time Total
C. Community Day School (#)(#) (62,558) (62,558)
F. Total Program Reductions ($187,674) ($5,361,709) ($5,549,383)
E. Fed. Stabilization – Categorical (1,907,790) (1,907,790)
D. State Categorical (2,258,189) (2,258,189)
11(#) – See Appendix, Page B-1 for detail of class size (#) – See Appendix, Page B-1 for detail of class size impact.impact.
Categorical Funded Categorical Funded StaffingStaffing
1. Director of Ed. Services $141,984
2. Coordinator of Community Relations 126,252
1.00
1.00
Description BudgetFTE
3. Administrative Secretary 61,7621.00
4. ELD Teachers (grades 9-12) 143,3092.25
5. Curriculum Program Administrator 254,2562.00
6. Categorically Funded $727,5637.25
12
Status the Structural Status the Structural BalanceBalance
1. Balance as of 4/07/09 $0
2. Revenue Limit – May Revise (13,152,636)
Description Total
$86,234
(6,309,900)
One-Time
($86,234)
(6,842,736)
On-Going
3. Federal Stabilization 7,603,2537,603,253
4. Program Reductions 5,549,3835,361,709 187,674
5. Total Estimated $0$6,741,296 ($6,741,296)
* Rebuilding of some programs without State funding may be an additional burden in the future (i.e. Maintenance & Operations) 13
Optional ChangeOptional Change
iv
Co-Curricular ReductionsCo-Curricular Reductions All freshman sports would be eliminated
Entire sports programs would be eliminated: Tennis, golf, badminton, and diving
Junior varsity Soccer would be eliminated
Half of non-athletic activities would be reduced or eliminated Newspaper, speech & debate, yearbook, Future Farmers, instrumental
music (exact areas are yet to be determined)
Half of middle school stipends for student council, yearbook, and drama would be eliminated
All elementary stipends would be eliminated14
Co-Curricular Funding Co-Curricular Funding OptionOption
A. Co-Curricular – Activities/Athletics
B. Income (participation donations)(participation donations) (40,093)
$356,742
Description FTE Budget
C. Department Chairs (100,093)
G. Total Option (1.60) $0
D. Librarians (406,816)
(1.60)
(4.00)
E. Library Assistants, 9-12 190,2604.00
F. Library Assistants, K-6
Funding OptionTotal
$968,203
$406,816
FTE
17.53
4.00
561,38713.53
Categorical Stabilization #
# Implementation delayed pending arrival of Federal # Implementation delayed pending arrival of Federal resourcesresources
15
RecommendationsRecommendations
1. Staff recognizes the Governor’s proposal to reduce Revenue Limit by more than $13M between this year and next
2. To close this gap staff recommends:a. Declaring all of the “On-Time” Federal Stabilization resources
a. This would include reversing previous recommended use of these resources (see appendix for details)
b. Reduce the remaining reserves as outlined in this report (see appendix for details)
c. Reduce Teacher staffing by 1.00 FTE at both continuation sites and Henderson CDS
d. Additional Sweeping of State Tier 3 categorical resources (see appendix for details)
e. Plan on the use of Federal Categorical stimulus resources as they become available (see appendix for details)
3. Approval of Co-Curricular funding option.
16
The EndThe EndUntil the Legislature SpeaksUntil the Legislature Speaks
Appendix – Part Appendix – Part II
A. Proposed Reduction DetailsB. Continuation & Henderson Class Size
ImpactC. Summary of Changes
v
Proposed Reduction Proposed Reduction DetailsDetails
CATEGORICALBUDGET STABILIZATION
DESCRIPTIONS FTE ADJUSTMENTS BACKFILL TOTAL
I. GENERAL FUND (UNRESTRICTED)
A. Carryover Reserves (490,000)$ (490,000)$ B. Contingency Reserves (150,000) (150,000) C. General Reserves (204,000) (204,000) D. Teacher Staffing Reserves (5.25) (351,730) (351,730) - E. Continuation Education (2.00) (125,116) (125,116) F. Community Day School (1.00) (62,558) (62,558)
G. Total General Fund (Unrestricted) (8.25) (1,383,404)$ -$ (1,383,404)$
A1
Proposed Reduction Proposed Reduction DetailsDetails
CATEGORICALBUDGET STABILIZATION
DESCRIPTIONS FTE ADJUSTMENTS BACKFILL TOTAL
II. STATE TIER 3 CATEGORICAL
A. School Improvement Program (SLIP) (1,000,000)$ (700,000)$ (1,700,000)$ B. CBET (100,000) (50,000) (150,000) C. Instructional Materials Fund (IMF) (1,000,000) (557,790) (1,557,790) D. Administrative Training (158,189) (158,189) E. CAHSEE (100,000) (100,000) F. Adult Education (500,000) (500,000)
G. Total State Tier 3 Categorical - (2,258,189)$ (1,907,790)$ (4,165,979)$
A2
Liberty, Plaza Robles & Liberty, Plaza Robles & Henderson Schools – Teacher Henderson Schools – Teacher StaffingStaffing
B1
PROJ. ATTEND. ADJ. CURRENT AVG. REVISED REVISED AVG.SITE ENROLL FACTOR ENROLL FTE CLASS SIZE FTE CLASS SIZE
Liberty 142 66.70% 95 7.00 16 6.00 1919
Plaza Robles 159 66.70% 106 8.00 16 7.00 1818
Henderson CDS 145 90.96% 132 8.78 18 7.78 2020
Summary of ChangesSummary of Changes
C1
Strategy to Address Strategy to Address Class Size Grades 9-12Class Size Grades 9-12
1. Teachers (9-12) – Reduce Class Size by 1 9.60 $660,557
2. Instrumental Music (5-6) (5.12) (488,871)
3. Grade 9-12 Teachers (ELD) (2.25) (143,309)
# 4. Vice Principal – Lincoln Tech (.25) (28,377)
5. Net Change 2.08 $0
Description FTE Budget
A. GENERAL FUND UNRESTRICTED
B. ECONOMIC IMPACT AID (EIA)
2.25 $143,3091. Grade 9-12 Teachers (ELD)
(#) May fund .25 FTE from Adult Education Fund
*
(*) Changes previous proposed from an increase of 2 students to an increase of 1 studentC2
Senior Project – Partial Senior Project – Partial StaffingStaffing
Response to April 21 Board DiscussionResponse to April 21 Board Discussion
* 1. Teachers (9-12) – Senior Project .93 $58,179
2. Warehouse – Delivery Driver (workday reduction) (24,564)
Description FTE Budget
A. GENERAL FUND UNRESTRICTED
B. STATE TIER III PROGRAM SWEEP
($33,615)1. Community Based English Tutoring (CBET)
3. Total General Fund Unrestricted .93 $33,615
(*) Release of one period for coordination of program. Does not (*) Release of one period for coordination of program. Does not include current allocation to reduce 12include current allocation to reduce 12 thth grade English class sizes. grade English class sizes. C3
Possible Uses of Possible Uses of Categorical ResourcesCategorical Resources
1. Counselors (K-6) – Title I 4.26 $360,034
2. Teachers (9th) CSR 5.32 332,000
3. Budget Technician 1.00 63,179
Description FTE Budget
4. Instructional Coaches 5.00 445,280
6. Total6. Total 17.5817.58 $1,313,597$1,313,597
5. Administrative Secretaries 2.00 113,104
C4
Federal Stabilization Resources
1. Library Assistant (K-6) 3.38 $140,347
2. Counselors (K-6) 1.60 135,224
4. Total Future Additions 5.98 $264,250
Description FTE Budget
A. A. Future Additions (*)Future Additions (*)
* Funding is one-time* Funding is one-time
3. Counselors (7-12) 1.00 88,679
C5
Federal Title I StimulusFederal Title I Stimulus
1. Library Assistant (K-6) 5.80 $235,832
2. Counselors (K-6) 2.90 245,093
3. Total Future Additions 8.70 $480,925
Description FTE Budget
A. A. Future AdditionsFuture Additions
Funding is one-time and supports Title I sites onlyFunding is one-time and supports Title I sites only
C6
Federal IDEA ResourcesFederal IDEA Resources
1. Tier II Reductions (#) 6.90 $102,384
2. Tier III Reductions (#) .60 96,073
4. Total Future Additions 9.25 $337,836
Description FTE Budget
A. A. Future Additions (*)Future Additions (*)
* Funding is one-time and supports Special Education Programs only* Funding is one-time and supports Special Education Programs only
# See Appendix – Part II for details# See Appendix – Part II for details
3. Nurses 1.75 139,379
C7
Federal IDEA ResourcesFederal IDEA Resources
2. Paraeducators – Resource Specialist 8.00 187,818
4. Program Specialist .60 70,096
6. Total Future Additions 9.25 $429,859
Description FTE Budget
A. A. Future Additions (*)Future Additions (*)
* Funding is one-time and supports Special Education Programs only* Funding is one-time and supports Special Education Programs only
5. Nurses 1.75 139,379
3. Paraprofessional - Infant (1.10) (27,434)
1. Service Contracts - Autism $ 60,000
C8