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LODI UNIFIED SCHOOL DISTRICT Budget Department

LODI UNIFIED SCHOOL DISTRICT Budget Department. 2010-11 BUDGET GUIDELINES. Board of Education January 26, 2010. Prepared by: Douglas Barge Carrie Hargis. Executive Summary. The budget guidelines provide the framework to build the annual budget

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LODI UNIFIED SCHOOL DISTRICT Budget Department

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  1. LODI UNIFIED SCHOOL DISTRICTBudget Department 2010-11 BUDGET GUIDELINES Board of Education January 26, 2010 Prepared by: Douglas BargeCarrie Hargis

  2. Executive Summary • The budget guidelines provide the framework to build the annual budget • Pertain predominantly to the modified unrestricted portion of the General Fund • Approved reductions from 2009-10 have been incorporated • Proposed guideline changes are noted in blueand deletions are reflected with strikethroughs

  3. Lodi Unified School District2010-11 Budget GuidelinesGeneral Fund 1. Revenue A. Federal Income • Budget for programs anticipated to be ongoing will be based on prior year funding level. B. State Income • Revenue Limit: • Inflationary increases should be provided in accordance with the Governor’s 2009-10 2010-11 state budget. • Grants: • Budget for programs anticipated to be ongoing will be based on prior year funding levels. C. County Income • County income, including local property tax collections, will be budgeted at zero, since all such income received is deducted from the State Revenue Limit Apportionment. 2. Expenditures A. Staffing Entitlements • Staffing entitlements for administration, certificated, classified, confidential, and supervisory personnel, described in Sections A through F of these Budget Guidelines, are subject to review and approval by the administration. • Staffing entitlements for district support functions and classified substitutes shall be developed by the administration. • The administration will submit final 2009-10 2010-11 staffing entitlements for Board approval. B. Salaries and Fringe Benefits • Existing2008-09 2009-10 salaries, step, and column increments, training classes, stipends, and longevity bonuses shall be extended to the 2009-10 2010-2011 budget. All mandated fringe benefits shall be included at projected2009-10 2010-11 rates. 10.05

  4. Lodi Unified School District2010-11 Budget GuidelinesGeneral Fund 2. Expenditures (continued) C. Entry Salaries • Entry-level salaries for new certificated personnel will be budgeted as supplied by the Personnel Department. • For 2009-10 2010-11, the estimated entry salary will be $46,872. D. Inflationary Increases and Enrollment Growth • 2009-10 2010-11inflationary growth and required costs will be increased for utilities, fuel, insurance, and maintenance agreements. Operating and testing supplies will be adjusted pro-rata as student enrollments increase. E. Carryover Funds • The 2009-102010-11budget shall allow carryover of unexpended appropriations for site regular instructional program supply, service, and equipment allocations. Site carryovers will be limited to no more than 15% of the prior year allocations subject to the availability of funds. Non-site funds cannot be carried over unless approved by the Superintendent. • Specially funded site-based programs and one-time allocations will be carried over for one year only subject to the availability of funds, unless approved by the Superintendent. F. Non-Formula • All other 2008-09 2009-10 line-item expenditure budgets shall be reviewed with the appropriate manager in detail and adjusted to meet the needs of the departments for 2009-10 2010-11. All adjustments will be subject to approval by the administration. G. Categorical Programs • Categorical programs shall pay for all personnel costs (including fringe benefits) and non-personnel costs. Programs shall operate within their income subvention and authorized staffing. • Categorical programs shall pay for personnel assigned to the program rather than the cost of replacement personnel. • Categorical programs shall fully pay for their legal pro-rata share of indirect, direct support, and centralized service costs. Exceptions to the above will require the approval of the Superintendent. 10.06

  5. Lodi Unified School District2010-11 Budget GuidelinesGeneral Fund 2. Expenditures (continued) H. Deferred Maintenance • The general fund shall contribute an amount adequate to gain full state funding. I. Priority List for Additional Requested Funds • An annual priority list may be established by the administration if the financial condition of the state and district allow. Such a listing would be based on input from the Board of Education, Leadership Team, employee units, student representative, community members, and the Budget Advisory Committee. J. Budget Transfers • All budget transfers at the major object classification level will be submitted for Board approval after the annual budget is adopted. K. Expenditures • All department expenditures must be approved by the responsible department manager or the designated supervisor. L. New Expenditures • Expenditures for new programs will not be made prior to approval of the requested budget transfer by the Board of Education. M. Restricted Maintenance Program • Maintenance costs will be maintained in a restricted program to comply with state directives resulting from the passage of SB50. 10.07

  6. Lodi Unified School District2010-11 Budget GuidelinesGeneral Fund 3. Reserves A. Reserve for Specially Funded Programs • A reserve shall be established for specially funded program carryover funds. B. Prior Year Obligations • A reserve may be established to honor prior-year purchase orders and other commitments that are approved by the Board of Education or Superintendent. C. General Reserve • The State Standards & Criteria recommends a general reserve of 3% for districts that are less than 30,000 ADA. The district’s general reserve will be sufficient to satisfy the state’s standard. D. Reserve for Secondary School Start-ups • A reserve may be established to provide for secondary schools start-up. E. Appropriation for Contingencies • Unforeseen shortfalls of income and increased unexpected expenses will be offset with the Appropriation for Contingencies account budgeted at $300,000 $150,000 ($300,000 less $150,000 pee 09-10 approved reduction). F. Reserve for Board Priorities • A reserve may be established for employee compensation purposes and other priorities as determined by the Budget Advisory Committee, Cabinet, Superintendent, and the Board. 10.08

  7. Lodi Unified School District2010-11 Budget GuidelinesOther Funds 1. All Other Funds A. Programs in all other funds shall pay for all personnel costs (including fringe benefits) and non-personnel costs, and shall operate within their income subvention and authorized staffing. B. All other funds shall pay for personnel assigned to the fund rather than the cost of replacement personnel. C. All other funds shall pay fully their legal pro-rata share of indirect, direct support, and centralized services costs. D. Exceptions to the above requires approval of the Superintendent. 2. Adult Education A. COLA and Growth ADA as provided for in the state adopted budget. 3. Cafeteria Account A. Meal prices for the National School Lunch Program shall be reviewed and adjusted annually (when appropriate) to accommodate; (1) uncontrollable inflationary costs of food products and services, and (2) cost of living adjustments to food services personnel. 4. Child Development A. COLA and Growth as provided by the Governor’s 2009-10 2010-11 budget plan. 5. Deferred Maintenance Fund A. District contribution required to ensure the District will be eligible for maximum state funding and meets 2009-10 2010-11 statutory requirements. 10.09

  8. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments. 10.10

  9. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), preschool (incl. special education), and GATE (SDC) migrant enrollments. 10.11

  10. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC),migrant, GATE (SDC), and home/hospital enrollments. 10.12

  11. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), and migrant enrollments. 10.13

  12. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, and special education (SDC), and migrant enrollments 10.14

  13. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, and special education (SDC), and migrant enrollments 10.15

  14. Lodi Unified School District2010-11 Budget Guidelines ** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments 10.16

  15. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), and migrant enrollments. 10.17

  16. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), and migrant enrollments. 10.18

  17. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), and migrant enrollments. ** Includes regular, special education (SDC), migrant, GATE, and home/hospital enrollments. 10.19

  18. Lodi Unified School District2010-11 Budget Guidelines *Includes regular, special education (SDC), preschool (incl. special education), GATE (SDC) and migrant enrollments. 10.20

  19. Lodi Unified School District2010-11 Budget Guidelines 10.21

  20. Lodi Unified School District2010-11 Budget Guidelines *Student population is entire population of SELPA member districts 10.22

  21. Lodi Unified School District2010-11 Budget Guidelines 10.23

  22. Support 4. Education Services Departmentsa. Associate Superintendent Support b. Assistant Superintendent’s Support c. Curriculum & Instruction d. SELPA Administration e. Special Ed./Student Services Support 5. Pupil Personnel (CWA) 6. Nurses 7. TechnologyServices 8. Additional Instrumental Music K-8 Formula a. 1.00 FTE per 1,781 Students (Total District less Non-District Charter)*, # a. 1.00 FTE per 5.40 Sites^ a. 1.00 FTE per 8.20 Sites^ a. 1.00 FTE per 1,755 Students (Total District less Non-District Charter)^, # b. 1.00 FTE Systems Analyst II Non-Formula (District Prog. Impv. Board Approved 9/05) c. 1.00 FTE per 3,890.1 Students (Total District less Non-District Charter)^ (formerly Instructional Technology), # a. 1.00 FTE per3.80 sites^, # Lodi Unified School District2010-11 Budget Guidelines *Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.24

  23. Support 9. Business Services Departments a. Business Services b. Budget Department c. Controller/Accounting/Payroll d. Risk Management 10.Site ASB Support-High Schools 11.Sites ASB Support-Elementary & Middle Schools 12. Purchasing/Warehouse 13. Grounds 14. Personnel Formula a. 1.00 FTE per 1,311.50 Students (Total District less Non-District Charter)*, # a. 1.00 FTE per 2.70 Sites (Comprehensive High School Sites)^ a. 1.00 FTE per 37.1 Sites^ a. 1.00 FTE per 3,039.70 Students (Total District less Non-District Charter)^,# a. 1.00 FTE per 90.1 Acres^ b. 1.00 FTE per Comprehensive High School Site^, # a. 1.00 FTE per 2,460.40 Students (Total District less Non-District Charter)*, # Lodi Unified School District2010-11 Budget Guidelines *Growth value at discretion of Cabinet member. ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.25

  24. Support 15. Transportationa. Bus Drivers & Administrative Support Staff b. Vehicle Repair Staff Formula a. Total Students less Non-District Charter x Percentage of Pupils Transported 68.90 Students per FTE^, # b. 1.00 FTE per 12.80 District Vehicles (not including M&O vehicles)^, # Lodi Unified School District2010-11 Budget Guidelines ^Growth value equal to average of positions in formula. #Less 08-09 and 09-10 Approved Reductions. 10.26 Y:\Budeting\Gudelines\2010-11\2010-11 Budget Guidelines B01.26.10.ppt Y:\Business Services\Budget\Adopted\2010-11\B01-26-10\2010-11 Budget Guidelines B01.26.10.ppt

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