CBO Interview Mr. Larry Teixeira, Asst. Superintendent Business/Support Services

1. CBO InterviewMr. Larry Teixeira, Asst. SuperintendentBusiness/Support Services Yolanda Hauschel Reatha Martinez Jim Monreal Christine Ortega Kevin Otto

2. Background • Accounting Major, CSUF • County Office of Ed as Accountant • Progressed to Acctg Supervisor • Kerman Unified, Supervisor Business Services • Assistant Superintendent, Selma Unified past 4 years. • In the industry, 22 years. • Served on Financial Services R&D Committee-CASBO • Graduate of CSUF CBO Training • Consistent Attendant of CASBO Conferences and past training sessions.

3. District Information • Selma Unified School District • October 2006 CBEDS – 6509 Students (attachment pg. 1000) • + 2% growth in ADA • P2 ADA increased from P1 (2007) (pg 1001) • Enrollment also increased (surprised at increases)

4. Budget Size • $52 mm in general fund

5. Budget Development • Budget times have been strong lately. • Has not used instructions recently, 2004/05 last written (pgs 1002-1005) • Budget Increases, used normal cost of doing business increases (fuel, calculate actual columns, assume step advances) • Monitoring budgets under control of site administrators (Principals)

6. Budget Development Calendar • Used Actively (pgs 1006-1007) • Definitely on Top Ten of Recommendations • Build Milestones/ Actively gauge and follow up

7. Board Policy • Board policy indicates what the district may do (pgs 1008-1009) • Very critical is open communication between Mr. Teixeira and Board Members

8. Budget Assumptions • Important assumption is that district does use a carry forward process • Again, make adjustments for cost of doing business increases and information from the state ( pgs 1010 -1014)

9. Budget Enhancements/Proposals • Somewhat informal, yet effective process • Memo from principal (site administrator) to start program. • Directed to Projects Director to determine funding • Upon approval, info also sent to personnel so that in conjunction with business office, budget changes are made. • Long term decisions, especially in regards to equipment, from business office and cabinet

10. Budget Reduction • Recently, budget times have been very strong. • Previous budget, there was a consideration to reduce $1.5mm.(pgs 1015 – 1017) • Board Workshop was held with Public Meeting on Saturday • Comprised of Community Members, Teachers, Principals, Board Members and Administration. • Concern of deferred monies not to be received. (Fortunately, did receive) • 2nd Alternative is Budget Advisory Committee (two prong process) • First meeting-range of ideas to reduce • Second meeting-Prioritization of reductions • Goal of both-Top 10 List, then reduce to Top 5

11. Cabinet • Superintendent • 2 x Assistant Superintendents • 3 x Directors (Projects, Personnel, Pupil Services) • Large Purchases and Projects decisions are at the cabinet level. • Changes from the site level are initiated by memo’s. • Constant communication. Budgets are under the leadership of sites. • Knowledge of budget is expected at sites.

12. Budget DevelopmentProcess (12 and 13) • Centralized from Assistant Superintendent and District Accountant • Carry forward method • 1st part of June, informational meeting on budget • Adopt towards end of month. • Revision at P1 • Revision at P2 • Clean up in June

13. Software • SACs Software System • Works with County hand in hand for information • Transfer information to Excel Spreadsheet for Board – easier to follow • Add any information from Word documents • Convert to Adobe Acrobat so that it can be reviewed on internet under Board information – it is shared with community • No surprises. Information is there.

14. Carryover • Carryover is allowed • General fund is budgeted to site • Budget is responsibility of site with overview of district office • Categoricals are monitored at site level • Advice – Enter to expend what has been allocated so budget in balance. Tried to budget assumed expenditures, then became difficult in determining each year’s carryover

15. Variances • Overbudgeted State and Federal Revenues (pg 1018) • Underbudgeted Local Sources and Revenues • Almost balanced out • Expenditure side – didn’t get to all expenses, carryover amount to work with in subsequent year

16. Communications • Assumptions for the big picture do come from business office and discussions with cabinet. • Very open process, especially with information shared on district website • Very open with board members. If they have questions, Mr. Teixeira welcomes questions at any time. Prefer to be prepared then surprised. • Transfers information to programs that are easier to read than state software. • Collective bargaining, units know that there may be reductions in other areas (supplies, etc.) if salary schedule increases always match percentage of Rev Limit COLA.

17. Communications • Visit site personally to discuss budget • Clear on Interim Reporting – on budget? better? ok? • Effects of settlements on budget • AB2756

18. Top Ten • Milestones – Set them, Use them, Evaluate • Start Early – Careful of Procrastination • Keep It Simple (likes FCMAT Bulletin Board) • Timeliness sharing info with the Board • Ask Board to Call with any questions – discuss issues • Spreadsheet of Info vs. State Software • Careful of “Too Much Info” don’t get bogged down with minor purchases • Cut down jargon (CBO-nese) • Look at the Big Picture • Identify how what you do affects students

19. Attachments