Larkspur School District

1
Larkspur School District

• Budget Study Session
• February 11, 2009

2
Outcomes

• Understand Larkspur School District Budget
  revenues expenditures.
• Discuss 2008-09 budget recommendations for
  expenditure reductions.

3
Agenda

• Revenues
• Expenditures
• Reductions
• Input Options

4
Revenues
5
Revenue Detail

• Revenue Limit, Property Taxes 7,085,419
• Federal Revenue 198,108
• State Revenue 1,191,787
• Parcel Taxes 1,444,587
• CML Schools Foundation 842,312
• Other Local Revenue 1,751,766

6
Expenditures
7
Expenditure Details

• Certificated Salaries 6,756,294
• Classified Salaries 1,844,561
• Employee Benefits 2,215,397
• Books Supplies 654,128
• Services Other Operating
• Expenditures 1,592,493
• Special Education
• Transportation
• Legal Fees
• Audit Fees
• Other Transfers Out 175,635
• Special Education Excess Cost Billback
• Special Education Transportation
• Transfer out for Cafeteria and Deferred
  Maintenance Funds

8
Restricted Unrestricted Revenues
9
Restricted Federal Programs

• Special Education Entitlement 136,969
• Drug-Free Schools 4,085
• Title I Basic 27,166
• Title II Part A Teacher Training 22,383
• Title III LEP/Immigrant 7,505

10
Restricted State Programs

• Economic Impact Aid 24,722
• ELAP 946
• Gifted and Talented Education 21,911
• Core Supplemental/Hourly Programs 36,937
• School/Lib Improvement Grant 85,333
• State Lottery instructional Matls 22,364
• Tobacco use Prevention Education 2,201
• Instructional Materials 80,937
• Home-to-School Transportation 15,116
• Staff Development/Buy Back Days 67,878
• Arts Music Program 19,706
• Supplemental Counseling 26,733
• Peer Assistance Review Program 7,920
• School Safety 10,000
• Community Based English Tutoring 1,252

11
Other Restricted

• Special Education
• Transfer from MCOE 582,636
• Local
• BTSA reimbursement from 33,582
• MCOE Outdoor Education
• Ongoing Maintenance 367,964
• (Contribution from Unrestricted)

12
Class Size

• BP 6151(a)
• It is the district practice to maintain class
  size ratios not exceeding 201 in grades K-3.
  (It is the practice of the district to maintain
  an average classroom teacher ratio of 251 in
  grade 4 and in grade 5.) therefore, when it is
  anticipated that these ratios will be exceeded,
  or when these ratios are exceeded, the situation
  will be addressed within the districts current
  educational and budgetary context.

13
Expense Reductions

• Materials Supplies
• Sites/District Office 27,287
• Technology 16,000
• Library 2,500
• Furniture Replacement 15,000
• Utilities 25,000
• San Clemente Maintenance 20,000
• Board Goals 10,000
• Stipends (reduction and shifts to Larkspur
  5,000
• Parks Recreation Department)
• Copiers (revised leases and one-time server
  cost) 14,417
• Staff Development 50,000
• Subtotal Expense Reductions 185,204
• In addition
• Shifts from unrestricted to restricted
  (salaries 121,900
• and deferred maintenance required match
  allowable
• in restricted maintenance program)

14
Staffing Allocation Formulas Relative to
Enrollment
15
Certificated Teaching Staff Allocation Formula

• Neil Cummins Elementary

16
Certificated Teaching Staff Allocation Formula

• Hall Middle School

17
Custodial Staff Allocation Formulas
18
Business and Noninstructional Operations

• BP 3100
• The Board shall establish and maintain a general
  fund reserve for economic uncertainty that meets
  or exceeds double the requirements of 5 CCR 15443.

19
Multi-Year Projections
20
Balancing Our Budget

• Multi-Year Projections (MYP)
• Revenue Enhancements
• Expenditure Reductions
• Cost containment Strategies
• Larkspur A Ratings Fiscal Solvency Fiscal
  Health