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Budget Development AdministrationMonitoring Process
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Title: Budget Development AdministrationMonitoring Process
1
Budget Development Administration/Monitoring
Process
- An Interview with Associate Superintendent of
Administrative Services Bill McGuire with Clovis
Unified School District
2
The Presenters
- Martha Granados-Lemons, Raisin City
- Debra Haney, Kerman USD
- Pam Holland, Fresno COE
- Suzanne Johnson, Pacific Union SD
- Patrick Kraft, Clovis USD
3
Outline of Presentation
- Who is Bill McGuire?
- Facts about Clovis USD
- Budget Basics for Clovis USD
- How is the Budget Built?
- Top Ten Recommendations
4
Bill McGuire - Chief Business Official
- Associate Superintendent of Administrative
Services - Reports to Dr. Terry Bradley, District
Superintendent - Is supported by 2 Assistant Superintendents and 7
Directors
5
Bill McGuire - Career Background
- Majored in Economics and Accounting at Central
Washington University - Started in the profession in 1981 as a walk-on
football coach in Crescent City, California and
ended up as the chief accountant and coached
football - Del Mar Single District County (COE and USD)
- Calaveras COE
- Calaveras USD Took over district in financial
crisis
6
Bill McGuire - Career Background
- Merced City Schools recruited him because
district was also in financial crisis cut 10
of budget and corrected poor budgeting decisions - 1996 Clovis USD (11 years so far) hired him as
Assistant Superintendent of Business Services - Promoted to Associate Superintendent of Business
Services - Currently Associate Superintendent of
Administrative Services when Dr. Bradley took
over as Superintendent four years ago
7
Facts About Clovis Unified
- 31 elementary schools including newest Bud Rank
with one more scheduled to open in 2009 - 5 intermediate schools including newest Granite
Ridge - 5 high schools including newest Clovis North
- 2 community day schools (covering grades 4 12)
- 1 continuation high school
- 1 independent study school (covering grades 4
12) - 1 joint charter school with Fresno Unified - CART
8
Facts About Clovis Unified
- Projected enrollment for 2007-08 is 37,450
- Projected ADA for 2007-08 is 34,924
- The district is growing by an estimated 350
students - Growth is slowing from 600-700 per year over the
last 20 years to 350 per year - Loss of high school students is not being covered
by a growth in elementary students - Slow down in growth is hard to budget decline
in expectations does not slow down even when the
growth slows down
9
Facts About Clovis Unified
- Demographics approximately 37,000 enrollment
- Primarily Caucasian district
- Low free and reduced count
10
Size of the Budget
- Budgeted Revenue is 542,306,731 for all funds
- General Fund comprises 54
- Budgeted Expenditures are 621,655,788 for all
funds - General Fund comprises 48
11
Budget Development Instructions Timelines
- Round the numbers
- Development for budget year has two starting
points - First Wednesday in October for CBEDS
- October 31st because it is the best payroll
- Enrollment projections and staff projections to
determine the cost of maintaining the current
programs in the next year
12
Budget Development Instructions Timelines
- January Governors budget proposal provides some
indication of how much will be received for
Revenue Limit - Match expected revenue against anticipated
expenditures and determine if there will be a
budget shortfall - Preliminary budget workshop presented to the
Board February - Budget Standards Committee begins meeting in
February
13
Budget Development Instructions Timelines
- Budget Direction Packet is distributed to
school/site/departments in March - Budget information is returned to Administration
from school/site/departments in April - Budget Standards Committee recommendations are
presented to the Board in May - Budget is made available to the public in June
- Public hearing is conducted and the budget is
approved in June
14
Budget Development Instructions Timelines
- Adopted budget (45-Day Budget) is available for
public inspection in August - Budget workshop for adopted budget in August
- Budget process is an 18-month process
- Overlapping process working with multiple budgets
at the same time - Timeline document is very detailed and added to
as problems arise in order to prevent the issue
from repeating in the next year - Different versions of the budget are created and
stored forever for tracking purposes
15
SACS and the Budget
- Traditional format of SACS report is modified for
easier reading by Board - Traditional format given to the County office and
the state - There should be no surprises by the time the SACS
report is printed - Communication between business office, the budget
standards committee and the board subcommittee
16
Budget Development - Policies
- No official board policies or administrative
regulations - Active board subcommittee for budget and finance
- 3 Board members sit on this committee
- District Office informs the committee on state
changes that affect finances
17
Budget Development - Policies
- Budget Standards Committee
- Board authorized
- Committee meets every other Monday from February
through May - 25-27 members sit on this committee
- Board members
- Community Members
- Faculty Senate Members
- School site Representatives
- Department Representatives
18
Budget Assumptions
- Preliminary Budget Factors Worksheet is developed
- Growth Costs new school sites or materials for
new students - Unavoidable Costs utilities or retiree costs
- Employee Compensation attrition, longevity,
step column - Health and Welfare Changes
- Revenue Limit Increases
- Special Education Master Plan
- K-3 and 9th Grade CSR
- Interest Income
- Other
19
Budget Reductions or Enhancements
- Budget Standards Committee gives input on where
savings can be achieved or how to spend surplus - Those recommendations are based upon
- Business Services Department
- Faculty Senate members
- School Site representatives
- Various department heads
- Instructional Administrative Division
- Expanded Benefits Committee
20
What Style is used to Develop the Budget
- A blend of styles are used
- Centralized the district makes the overall
decisions on how many positions and overall
amount of funds each site will receive - Decentralized the sites make decisions on who
is going to do what and where they will put their
dollars - Categorical expenditure decisions are also
decentralized
21
Staff Involvement in the Budget Process
- 6 people from the Business Services Office
- Associate Superintendent
- Assistant Superintendent of Business Services
Director of Budget and Finance - Senior Accountant
- 2 General Fund Fiscal Analysts
- Fiscal analysts for Adult, Child Development and
Food Services and Campus Catering
22
Technology Utilized for Budget Development
- Bi-tech software internal program
- Not using Fresno COE system
- FCMAT study will be done to analyze districts
position control system - to determine how to better control 5,000 employees
23
Carryover
- Sites are generally allowed to carry over unspent
funds to the following year - Prevents spending money just for the sake of
spending money - Promotes planned spending
- Unintended consequence of sites carrying over
large balances - Some categorical funds may be taken back by the
district for planned expenditures by the
curriculum department
24
Variance Analysis
- Review variances from prior year in August
- Use original budget and compare to actuals
- Use audit report to analyze what went wrong
- Why did ending fund balance change be specific
- Enrollment to ADA analysis
- Updates to budget throughout year formally
approved at interims, July 1 and 45 days after
State approves budget
25
Communication During the Budget Process
- Controlled by the budget calendar
- Key personnel have the calendar
- Board is informed of the budget timeline
- Faculty Senate and CSEA participate with many
committees where the information is shared - Bill McGuire meets with certificated and
classified representatives - Meetings and communication with all stakeholders
is a priority - District-wide emails are sent to everyone after
all board meetings
26
Top Ten Recommendations
- Communication between departments, sites, board
members and the community with training so that
all may follow the process - Budget Standards Committee
- Budget Calendar
- Monthly budget monitoring and adjustments
- Budget revisions at each interim, including third
interim and quarterly reports
27
Top Ten Recommendations
- Stay updated on current information
- Budget allocation worksheets for sites
- Careful projection of new revenues
- Track ADA for growth or decline and look for
trends in attendance rates and enrollment - Monitor expenditures with use of negative balance
report
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