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2009/10 Fiscal Year Updating Operations

2009/10 Fiscal Year Updating Operations. Lodi Unified School District. Prepared by: Dr. Cathy Washer Douglas Barge Carrie Hargis. Y:Business Services/Budget/2010-11/Adopted/Meetings/B10-06-09. Executive Summary.

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2009/10 Fiscal Year Updating Operations

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  1. 2009/10 Fiscal YearUpdating Operations Lodi Unified School District Prepared by: Dr. Cathy Washer Douglas Barge Carrie Hargis Y:Business Services/Budget/2010-11/Adopted/Meetings/B10-06-09

  2. Executive Summary • The District’s 2008/09 Unrestricted Ending Fund balances are artificially high because of the influx of Federal one time resources and State redefined Tier III categorical programs • Enrollments are slightly above projections, but still way below prior year numbers • Income from the additional students and additional Tier III categorical programs sweeps will give the District the opportunity to plan for 2010/11 by setting aside additional reserves of $1,087,486 • Structural balancing of the budget still remains a top priority • Having received some State funding for the Lawrence emergency repair project, the District is in a position to reduce some of its debt

  3. Description Page No. Table of Contents A. Opening Comments A1 B. Categorical Funding Goals B1 – B4 C. 2008/09 Ending Fund Balance C1 – C3 D. Enrollment Comparisons D1 – D5 E. Adjusting Our Budget E1 – E8 F. Structural Balancing for 2010/11 F1 – F2 G. Other Issues G1 – G2 H. Recommendations H I. Appendix 1 - 6 i

  4. Opening Comments • This report will update the Board on the latest information available including a plan for the use of categorical resources • The report will show how student enrollment is shaping up this year, what changes need to be made in the budget and how ending balances from 2008/09 will be allocated • Budget strategies will be reported which can: • Extend one-time funded positions an additional year • Establish reserves for developing next year’s budget • Staff will close with an update on the District’s 2008 Certificates of Participation (COP’s) A1

  5. Categorical Funding Goals B

  6. Process • The process began in the Spring of 2009 with the understanding that resources would be much more limited • A committee of District staff worked to develop: • Categorical Funding Goals • Prioritize those Goals • A sub-committee reviewed available funding and matched appropriate funding sources with needs B1

  7. Identified Goals • The following areas were identified as top priorities • AB1802 Counseling • Adult Education • AVID • Benchmark Assessments • BTSA • Class Size Reduction • Community Relations • Curriculum • Elementary Support • English Language Support • Education Support Services • Fiscal Support • District Indirect Costs • Intervention • Preschool (BB) • Professional Development • School Safety • Secondary Support • Student Services • Textbooks • Visual and Performing Arts • Site Allocations • Restricted Program Reserves • Various Other Program Needs B2

  8. Funding • The following Categorical funds were identified as sources: • Adult Education • ASES • BTSA • CAHSEE • CBET • District Program Improvement • Drug Free Schools • Economic Impact Aid • English Language Acquisition Program • Gifted And Talented • IMF & Lottery Textbooks • Mega Redirection • Federal Program Improvement • School Safety & Violence Prevention • School & Library Block Grant Program • Supplemental Counseling • VAPA (on-going) • Title I - Basic Low Income • Title II - Teacher Quality • Title III - Limited English Proficiency • Koalty Kids B3

  9. Next Steps • Using the budget revision process staff will make necessary adjustments • October 20, 2009 Board Meeting • Staff will prepare site allocation notifications and distribute to site administrators • Elementary – October 21, 2009 • Secondary – October 22, 2009 • Sites will complete and return School Site Plans B4

  10. 2008/09 Ending Fund Balance C

  11. Change In Unrestricted Ending Fund Balances for 2008/09 C1

  12. Change In Unrestricted Ending Fund Balances for 2008/09 C2

  13. Additional Tier III Sweeps Possible Description One-Time I. Categorical Programs A. School & Library Improvement $572,560 B. Community Based English Tutoring 64,647 C. Alternative Credentialing 21,619 D. Math & Reading Training 434,191 II. Total Additional Tier III Sweeps Possible $1,093,017 C3

  14. Enrollment ComparisonsThroughSeptember 25, 2009 D

  15. All Grades D1

  16. Elementary D2

  17. Middle Schools D3

  18. High Schools D4

  19. Other Programs & Schools D5 Does not include NPS or Serna

  20. Adjusting Our Budget E

  21. 2009/10 Enrollment Projected vs. Actual ADOPTED STUDENTS ACTUAL* STUDENTS DESCRIPTION CHANGE ADA 1. Regular K-6 15,221 15,207 (14) (13) 2. Regular 7-8 4,241 4,249 8 7 3. Regular 9-12 7,800 7,888 88 81 4. All Other Programs 2,151 2,142 (9) (29) 5. Serna Charter School 297 291 (6) (6) 29,777 6. Total Students 29,710 67 40 *Enrollments as of September 25, 2009 includes non-public school students E1

  22. Summary of Normal Expense Changes Due to Actual Enrollments DESCRIPTION F.T.E BUDGET 1. Teacher Staffing 2.37 $190,734 2. Per Pupil Allocations 8,281 3. Special Education Staffing .85 47,265 4. On Campus Support Staff .50 20,296 5. Custodial & Bus Drivers .38 17,842 6. Instructional Support Staff .10 5,097 7. Operations Support Staffing .10 4,744 8. Total Growth Expenses $294,259 4.30 E2

  23. Summary of On-Going Expenses Descriptions F.T.E BUDGET 1. Required Changes (*) 2.40 $162,478 2. Total On-Going Expenses $162,478 2.40 E3 * Details are available

  24. Summary of One-Time Expenses DESCRIPTIONS F.T.E. BUDGET $525,536 1. Carryover of Site/Support Allocations (*) 2. Carryover of Department Allocations (*) 732,108 3. Purchase Order Carryovers (*) 30,510 4. General Reserve Requirements (3%) 49,762 5. Required Changes (*) -0- 6. Total One-Time Expenses $1,337,916 E4 * Details are available

  25. Recapping of Increased Costs Total F.T.E. 6.70 In Appropriations $1,794,653 On-Going One-Time F.T.E Budget Description F.T.E Budget A. Growth Costs 4.30 $294,259 2.40 B. Increased On-going Costs 162,478 C. Increased One-time Costs $1,337,916 -0- D. Total Estimated Uses $456,737 $1,337,916 6.70 -0- E5

  26. On-Going Funding Sources NEW INCOME BUDGET A. Net Growth Income $208,094 B. Special Education Growth 18,618 C. Class Size Reduction – Grades K-3 (8,940) D. Lottery 5,106 E. Total Estimated New Income $222,878 E6

  27. Other Sources F. Total Other Sources $203,525 $2,455,736 $2, 659,261 Total Budget Description On-Going One Time $-0- A. Existing Carry Over Reserves $-0- 1,162,719 B. Ending Fund Balance 1,162,719 C. Tier III Categorical Sweeps $-0- 1,093,017 1,093,017 D. Budget for Growth Positions (*) 103,525 -0- 103,525 E. Other Budget Reductions 100,000 200,000 300,000 (*) Non-Teaching positions only E7

  28. A. Growth Related Sources $222,878 $222,878 B. Other Sources 203,525 2,455,736 2,659,261 $426,403 $2,455,736 $2,882,139 C. Total Sources C. Total Uses 456,737 1,337,916 $1,794,653 $1,117,820 $1,117,820 E. Available For Reserves ($30,334) $1,087,486 E. Available For Reserves ($30,334) $1,087,486 Recapping Where We AreUnrestricted General Fund Descriptions On-Going One-Time Total E8

  29. Structural Balancing for 2010/11 F

  30. I. Reported on June 9, 2009 Structural Balancing – Unrestricted Resources Description One-Time On-Going Total $6,741,296 $(6,741,296) $0 II. State Adopted Budget Changes A. Transportation Revenues 655,156 (655,156) 0 B. Title I ARRA 440,034 (440,034) 0 C. IDEA – Special Ed. 832,291 (832,291) 0 D. Categorical Restoration 948,203 (948,203) 0 E. Revenue Limit Deficit 4,024,554 (4,024,554) 0 III. Total Adjusted Structural Balancing $13,641,534 $(13,641,534) $0 F1

  31. 1. Local $3,319,072 $1,840,437 27.22 45.05 $5,328,118 $2,773,602 Structural BalancingFederal ARRA Resources ONE-TIME ON-GOING Descriptions AWARD FTE Budget FTE Budget Balance A. Title I $4,254,657 $1,825,883 $588,337 17.52 B. Cate. Stabilization 2,577,723 2,545,672 32,051 C. IDEA 14.90 $5,816,686 $750,502 $1, 747,112 2.30 209,726 9,930 2. Preschool (619) 115,591 84,205 .63 400,660 25,745 321,897 3. Preschool (611) 53,018 $6,427,072 $786,177 $2,153,214 4. Total IDEA $3,487,681 17.83 D. Total Fed. ARRA $13,259,452 17.52 $5,157,732 ARRA = America Recovery & Reinvestment Act F2

  32. Other Financial Issues G

  33. Original Plan Lawrence Emergency Repairs Tokay Repairs – Local Funding Tokay Repairs – State Funding New Plan Lawrence Emergency Repairs State District Ending Balances Tokay Repairs – Local Funding Tokay Repairs – State Funding $2,900,000 $2,497,316 Williams 402,684 District District annual pmts n/a State Facilities $2,900,000 Certificates of Participation (COPs) Debt Repayment Williams 2,868,273 District annual pmts 6,002,410 State Facilities $11,770,683 State Williams Funds were used to pay costs in Deferred Maintenance Fund ($119,011) and Building Fund ($148,369). These funds will be moved into the Debt Services Fund for repayment of COPs. G1

  34. A. No Payoff of Debt Principal $389,678.13 to $1,188,912.50 Debt Repayment Options Options Annual Payments Pros: Cons: 1. Begin reducing debt 1. Less cash on hand 2. No identified funding stream in the future B. Reduce Debt Principal in Early Years $250,084.38 to $1,188,912.50 Pros: Cons: 1. Payments remain high in later year 1. In early years debt payments are less 2. Begin eliminating debt C. Reduce Debt Principal Proportionally Over All Years $305,233.13 to $937,512.50 Pros: Cons: 1. Payments are high in early years 1. Overall debt is much lower 2. Begin eliminating debt G2

  35. Recommendations Staff Recommends: • Budget revisions be prepared to allocate categorical resources as identified by the committee work • Adjustments to the budget be presented for Board approval reflecting changes to enrollment projections and reported adjustments • $1,087,486 in identified one time resources be set aside in a reserve account to help get through the upcoming difficult budget cycle • Opportunities made available from Federal ARRA resources be used to reduce the need to reduce staffing to the greatest extent possible • Begin repaying COP’s debt as proposed in Option B • This reduces annual payment for the first years, providing time for the State receipts to arrive H1

  36. The EndBefore the Next Beginning ii

  37. Appendix iii

  38. Funding by Goal & Resource 1

  39. Funding by Goal & Resource (cont.) 2

  40. Funding by Goal & Resource (cont.) 3

  41. 1. K-6 Support Teachers $3,319,072 Categorical Funding – Site Goals TITLE I Descriptions EIA ELAP Basic ARRA $944,266 $944,266 $1,628,551 10,051 10,051 86,652 2. ELD Coach 115,591 125,945 125,945 145,189 3. Equity Initiative K-12 134,706 $1,080,262 $1,080,262 $1,860,392 4. Intervention & ELD Teachers 9-12 $3,569,369 B. Title I 1,825,883 1,825,883 588,337 1,840,437 C. Cate. Stabilization 2,545,672 2,545,672 32,051 D. Total Fed. ARRA $5,451,817 $5,451,817 $5,409,806 $2,480,780 4

  42. 1. Counselors K-6 $360,034 Title I - ($4,254,657) ONE-TIME ON-GOING Descriptions FTE Budget FTE Budget 4.26 * 21.56 2. Teachers - CSR 1,368,900 1.40 3. Nurses 111,503 4. Supplemental Ed. Svcs. (20%) 850,931 1.00 5. Parent Involvement (1%) 42,547 6. Program Improvement (10%) 425,466 a. Beyond Requirement 294,206 7. Professional Dev. (5%) 212,733 8. Indirect Support Services 201,445 9. Total Title I 1.00 $1,825,883 27.22 $1,840,437 10. Reserved to Fund On-Going Needs $588,337 * Included in the Adopted Budget 5

  43. Individuals with Disability Education Act (IDEA) - ($5,816,686) ONE-TIME ON-GOING Descriptions FTE Budget FTE Budget 1. Para Educators - RSP 10.00 $277,818 * 2. Program Specialists 1.53 133,552 3. Nurses 1.75 139,379 4. Capital Outlay 67,500 5. Budget Technician .28 17,690 * 6. Typist Clerk .13 4,565 * 7. Supplies/Services 10,100 185,354 8. Capital Outlay 397,500 9. Transportation Services 655,156 10. Special Ed. Encroachment 1,782,376 11. Vice Principal (3 sites) 1.21 123,182 12. Special Education Encroachment 1,782,376 13. Indirect Support Services 275,402 14. Total $750,502 14.90 $3,319,072 * Included in the Adopted Budget 6

  44. 1. Serna Allocation $25,262 Categorical Restoration - ($2,577,723) Descriptions FTE Budget 2. Library Media Assistants K-6 13.52 531,387 * 3. Library Media Teachers (9-12) 4.00 416,816 * 4. Restore Temporary Categorical Flex. 1,522,233 5. Indirect Support Services 49,974 6. Total Categorical Restoration 17.52 $2,545,672 * Included in the Adopted Budget 7

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