Budget Study Workshop

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Budget Study Workshop

• Grossmont Union High School District
• Special Governing Board Meeting
• Tuesday, April 26, 2005
• Instructional Resources

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Budget Development Calendar
January 14, 2005 Governors January Budget
Conference February 2 Budget Meetings with
Cabinet, Principals and May 18, 2005 Department
Heads February 7, 2005 Enrollment Projections
for 2005-2006 February 10, 2005 Finalize budget
development information for all responsibility
code holders February 10, 2005 Distribute
budget development information via email to users
not in the centralized process February 10,
2005 Board MeetingFebruary 22, 2005 Budget
Study Session with Governing BoardMarch 1,
2005 Community Budget Advisory Committee
MeetingMarch 3, 2005 Board Meeting March 11,
2005 Budgets are due from sites and departments
to Fiscal Services March 11, 2005 Human
Resources completes all updates and corrections
to Escape Personnel module (This may include
Staffing Unit plans, if finalized) March 14,
2005 Community Budget Advisory Committee
Meeting March 31, 2005 Fiscal Services complete
revenue and expense projections  
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March 17, 2005 Monthly salary and benefit
projections complete April 5, 2005 Draft budget
presented to Assistant Superintendent, Business
Services and Superintendent April 5,
2005 Community Budget Advisory Committee
Meeting April 19, 2005 Community Budget Advisory
Committee Meeting April 25, 2005 Community Budget
Advisory Committee Meeting April 26,
2005 Budget Study Session with Governing
BoardMay 17, 2005 Community Budget Advisory
Committee Meeting May 18, 2005 May Revise May
23, 2005 Update Enrollment Projections for 2005-
2006 May 26, 2005 Final budget to Print Shop
June 3, 2005 Final budget submitted for
inclusion in June Governing Board meetingJune
9, 10, 2005 Final budget available for Public
Inspection June 16, 2005 Adopted Budget
presented to Governing Board for approval July
1, 2005 Legislature approves and adopts the
state budget for 2005-2006
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Assumptions
2003-2004 2004-2005
2005-2006
2006-2007 ACTUALS
MARCH PROJECTED
PROJECTED REVENUE 1. COLA per SSC
0.00 2.41
3.93
3.20 Calculated Rate per ADA
5,576.15 5,734.26
5,960.26 6,150.99
Enrollment Projection
22,296 22,299
21,449 20,949
Enrollment Growth
209
-402 -500
Factor of Enrollment to P2 ADA 93.10
93.10 93.00
93.00 Growth/Loss ADA
20,764
20,843 20,843
20,469 2. Enrollment Estimates
347 300
-374
-500 (Per I Ts) 3. Categorical
Increase per SSC 0.00
2.41 3.93
3.20 4. Special Ed Increase per
SSC 0.00
2.41 3.93
3.20 5. Lottery Regular
113.75 110.00
109.60
109.50 - Instructional
Materials 13.62
13.00 13.40
13.50 6. Equalization Aid per SSC

23.11 23.11
23.11 7. Deficit Reduction on R. L.
3.002
2.143 1.132
1.132
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2003-2004
2004-2005 2005-2006
2006-2007 ACTUALS
MARCH PROJECTED
PROJECTED EXPENDITURES 1. Step and Column-All
groups In Projection In Projection
1,484,579 1,514,271 2.
Benefits on FTEs In Projection
In Projection -129,790
-161,413 3. Health Welfare Increases
In Projection 8
12 12

752,725 1,234,643
1,382,800 4. Salary Increases
0 0
0
0 5. Utility Increases Fuel
0
0 575,082
In Base 6. Supplies Oth. Opr. Exp.
Increases 0 2.41
317,537 In Base 7.
Categorical Increase
0 2.41
3.93 3.20 8.
School Formula Allocations Per student
enrollment Books, Supplies, Equipment
60.00 60.00 60.00
60.00 Instructional Materials
20.00 20.00 20.00
20.00 Hourly Allocation
50.52 31.00 Redesign
Redesign 9. Staffing Units (S.U.)
Basic 23,202 Redesign
Redesign Redesign 9th
Grade 20.4 Value of 1 S.U.
59,000
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2003-2004
2004-2005 2005-2006
2006-2007 ACTUALS MARCH
PROJECTED PROJECTED EXPENDITURES
(Cont.) 10. Fringe Benefit Rates
STRS State Teachers Retirement 8.25
8.25 10.25
10.25 PERS Public Employee Retirement
10.42 9.952 9.953
9.953 PERS Rate Reduction
2.60 3.689 3.0689
3.0689 Social Security
6.2 6.2 6.2
6.2 Medicare
1.45 1.45
1.45 1.45 State
Unemployment 0.30
0.65 0.45 0.45
Workers Compensation 2.57
2.94 2.94 2.94
Workers Compensation Estimate
750,000 In Base In Base
Annual Health Insurance (per Empl.) 4,866
5,255 5,781
6,475 11. Special Education Growth
715,000 677,000
In Base 12. Eliminate 2003-04 Carryover
5,263,287
5,263,287 13. School Resource Officers
1,400,000
14. Retiree Savings
1,200,000 In Base In Base
15. Increases in hourly, subs., etc.
350,000 266,483
In Base 16. Technology Support for HR
50,000 One
Time One Time 17. Equipment
Replacement
100,000 150,000
In Base 18. County Mental Health
300,000 In Base In
Base 19. Alternative Non Public School
200,000
In Base In
Base Includes carryover allotment

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    2002-2003 2003-2004
2004-2005 2005-2006
2006-2007   ACTUALS ACTUALS
MARCH PROJECTED PROJECTED  
PROJECTION 3.93COLA 3.2
COLA    REVENUE 167,267,657 166,951,507
176,023,790 182,476,177
185,676,994  EXPENDITURES
170,495,065 170,211,818
180,115,666 181,403,045
185,253,222 CUTS REQUIRED
-359,776 -1,009,136   EXCESS
(DEFICIENCY) OF -3,227,408 -3,260,311
-4,091,876 1,432,908
1,432,908 REVENUES OVER EXPENDITURES BEFORE OTHER
FINANCING SOURCES AND USES TRANSFERS IN
1,608,861 21,952
151,675 TRANSFERS OUT 2,082,634
1,670,937 2,240,065
1,432,908 1,432,908  TOTAL
OTHER FINANCING/USES -473,773
-1,648,985 -2,088,390
-1,432,908 -1,432,908   NET
INCREASE (DECREASE) IN FUND BALANCE -3,701,181
-4,909,296 -6,180,266
0 0
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  2002-2003 2003-2004 2004-2005
2005-2006
2006-2007   ACTUALS ACTUALS
MARCH PROJECTED PROJECTED  
PROJECTION 3.93COLA 3.2 COLA
FUND BALANCE, RESERVES   1) Beginning
Balance, July 1 23,406,638 19,705,456
14,796,160 8,615,894
8,615,894   2) Ending Balance, June
30 19,705,456 14,796,160 8,615,894
8,615,894 8,615,894
Components of Fund Balance   Revolving
Cash/Stores/Prepaid 470,393 471,731
471,731 471,731
471,731 State Required 3
5,177,331 5,156,483
5,470,672 5,474,285
5,570,310 School Carryover
2,018,428 632,266
40,000 40,000
40,000 All other 931,912
1,182,028   Mandated Costs
506,959
127,950 127,950
127,950 127,950
Insurance Benefits
1,078,278 532,284
732,314 732,314
732,314 Student System
1,203,079
1,922,000 1,100,000
1,100,000 1,100,000
Legally Restricted (Categoricals) 3,899,560
3,662,511 39,974
39,974 39,974
Undesignated 4,419,516 1,108,907
633,253 629,640
533,615   Total Components of
Fund Balance 19,705,456
14,796,160 8,615,894
8,615,894 8,615,894
One Time
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Net Increase for Revenue

• Revenue Limit 5,869,181
• Minus Add Ons 6,228,957
• (attached)
• Net New Income -359,776

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2005-06 Revised Budget Adjustment
Net Increase for Revenue
5,869,181 Expense
Adjustments
Department Description
Amount Transportation Fuel
150,000 Hourly 266,483 Other
-13,680 Education Services Dues
27,309 Grant Writer 90,000 Business
Services Bond -45,913 Elections
-71,041 Capital Outlay (Districtwide)
150,000 Special Education Growth
427,000 Capital Outlay 50,000 NPS
250,000 Human Resources Fingerprinting
15,720 Sub Teachers 77,287 School
Construction Classroom Furniture 50,000
Building Services Utilities
425,082 Equipment Repl 50,000 Facility
Specialists 220,000 General
Maint. IT General 63,316 Fiscal 2
STRS Shift 1,464,981 Health
Welfare 1,234,643 Step Column 1,484,579 Une
mployment Insurance Rate -210,170 Miscellaneou
s 73,361   Total Expense
6,228,957 Net New Income
-359,776
Not Carried Forward
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Potential Consolidation

• Sites 2,800,000
• District Office, Departments 500,000
• Total 3,300,000

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Schedule of Financial Trends and Analysis for the
Year Ended June 30, 2004
(Budget) 2005 2004
2003 2002 GENERAL
FUND Revenues 168,531,675 166,951,509
167,267,657 173,839,736 Other
sources 120,396 21,952
3,112,855 644,554
Total Revenues Other Sources
168,652,071 166,973,461
170,380,512 174,484,290 Expenditures
167,448,918 170,211,820
171,999,059 167,281,799 Other uses and
transfers out 1,632,908
1,670,938 2,082,634
2,512,805 Total Expenditures Other
Uses 169,081,826 171,882,758
174,081,693 169,794,604 INCREASE
(DECREASE) IN BALANCE FUND (429,755)
(4,909,297) (3,701,181)
4,689,686 ENDING FUND BAL. 14,366,405
14,796,160 19,705,457
23,406,638 AVAILABLE RESERVES 5,880,859
6,465,519 9,618,706
11,134,053 AVAILABLE RESERVES AS A OF TOTAL
OUTGO 3.48
3.76 5.53
6.56  
Source Document Vanrinik, Trine Day Audit
Report for Fiscal year 2003-04