Budget 101

1
Budget 101

• Part 2
• District Expenses

2
Topics to be covered tonight
What is a Student Centric budget model?

• How does money get spent at the sites?

How does money get spent at the D.O.?
How much will we need to cut?
What are some of the possible reductions?
Next steps?
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Student Centric Budget Model
Traditional instruction
Alternative Instruction
Intervention
Core Sample
Co-curricular
Other Student Services
Health and Safety
Instructional Support
Food Service
Transportation
Cleaning, Maintenance, and Utilities
Management
Instructional Materials / Copiers
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Circle Chart Core Sample
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Interpretation

• Traditional Instruction
• Classroom Teachers
• Substitutes

• Other Student Services
• General parent communication
• Counseling

• Health and Safety
• Discipline
• Medical support

• Alternative Instruction
• Creekside
• Gateway
• Independent Study

• Instructional Support
• Staff Development
• Student Data Analysis
• Benchmarks

• Intervention
• Summer school
• After school interventions
• Intervention staff

• Management
• State Testing
• Site and office operations
• other

• Co-Curricular
• Sports

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Maintenance
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Utilities, Insurance, Other
What is included in this category
Electricity 481,000
Sewer 75,000
Water 180,000
Trash 115,000
Insurance 315,000
Gas 87,000
Telephone 60,000
Total 1,318,872
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Utilities, Insurance, Other
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Transportation
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Food Service
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Site Expenses Dunbar
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Site Expenses El Verano
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Site Expenses Flowery
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Site Expenses Prestwood
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Site Expenses Sassarini
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Site Expenses Altimira
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Site Expenses Adele Harrison
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Site Expenses SVHS
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Site Expenses District Office
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Total District Expenses
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Site Expense Comparisons
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What is the latest fiscal forecast?
August 2009-10 projected encroachment
lt368,511gt
Changes
Medical Benefit budget adjustments 175,000
Tax budget adjustments 85,000
Golden Handshake savings 150,000
Remove 2 Salary budget reduction lt365,000gt
Rounding 1,606
October 2009-10 projected encroachment
lt321,905gt
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Forecast continued
October 2009-10 projected encroachment
lt321,905gt
Fair Share State cut increase for 09/10
lt253,310gt
Remove one-time ARRA funds
lt810,000gt
Remove one-time SFSF funds
lt502,000gt
Remove one-time Transportation fix (Def Maint)
lt157,796gt
Remove one-time Maintenance fix (RRM)
lt300,000gt
2010-11 projected encroachment lt2,345,011gt
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Forecast continued
2010-11 projected encroachment
lt2,345,011gt
Remove Fair Share state cut
1,280,000
2011-12 projected encroachment
lt1,065,011gt
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If we did nothing.
2008-09 Ending Fund Balance
3,024,000
2009-10 projected encroachment
lt321,905gt
2009-10 Projected EFB 2,702,095
2010-11 projected encroachment lt2,345,011gt
2010-11 Projected EFB 357,084
2011-12 projected encroachment lt1,065,011gt
2011-12 Projected EFB
lt707,927gt
2012-13 projected encroachment lt1,065,011gt
2011-12 Projected EFB
lt1,772,938gt
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If we cut the ongoing.
2008-09 Ending Fund Balance
3,024,000
2009-10 projected encroachment
lt321,905gt
2009-10 Projected EFB 2,702,095
2010-11 Budget Reductions lt1,065,011gt
2010-11 projected encroachment lt1,280,000gt
2010-11 Projected EFB 1,422,095
2012-13 projected encroachment lt0gt
2011-12 Projected EFB 1,422,095
2013-14 projected encroachment lt0gt
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What could go wrong?
Top 3 concerns Possible scope
Mid-year budget cuts in 2009-10 500,000 and
up
Zero or negative tax growth 500,000 and up
Fair Share becomes ongoing 1,280,000
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The state of the State
As of October, the Department of Finance reported
that General Fund revenues are off almost 1.9
billion from budget
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Possible Reduction Areas
Reduce School days
Aggressive Electrical use reduction
2 Salary Increase
Landscape Watering
Transportation Services
Intervention programs
Summer School
Class Size Reduction
Maintenance and Operations
Tier 3 programs
Custodial
Management
Staff Development days
Sports
Library Services
Teen Parent Services
Gateway
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Budget Cut OPI
10 Service reduction
100,000 Reduction
40 Service reduction
100,000 Reduction
100,000 Reduction
70 Service reduction
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Recommendation

• Identify 2,300,000 of reductions

• Implement 1,026,000 of reductions in 2010-11

• Keep an eye on taxes and the state budget

• Be prepared to implement more reductions

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Next Steps

• Use November meeting to explore reduction areas

• Recommendation to the Board in December

• Action taken in January to implement reductions

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Next Meetings

• November 17th Exploring Expenses 2 of 2
• December 8th Regular Meeting
• Time and Location
• Meeting will be held at the District Office with
  Open Session beginning at 630pm.