budget presentation › a0ullh7vgrdj3yfffpp85o6mx0dc6wkvv3akcr4… · december 15th - first interim...

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B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T

Superintendent’s Parent Advisory Council

Budget Presentation

1April 30, 2018

www.bcsd.com

B A K E R S F I E L D C I T Y S C H O O L D I S T R I C T

Objective: To provide parents with an overview of the various funds used by the District and explain how funds are used to provide services for students and families.

2April 30, 2018

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BCSD is the largest elementary district in the State ○ 30,699 TK - 8th grade students and 208 State Pre-K students

○ Encompassing 158 square miles ○ Operating 50 facilities:

■ 33 elementary schools, 9 jr./middle schools and 2 alternative sites

■ 6 administrative offices○ Buses travel 1.5 million miles per year transporting students○ 6.7 million student meals (breakfast and lunch) are served per year○ 40,000 chromebooks and computers are maintained ○ 4,000 regular staff and 1,200 substitute staff are employed

It requires a vast amount of resources to run a district this size...and our budget reflects this.

District resources are accounted for in individual funds based upon the purpose for which they are to be spent.

Current Board Approved Budget 4

Budget Development Schedule

January - 1. Governor’s Budget Proposal for following year is released

2. District estimates revenue for following year’s budget

January - March - Stakeholder meetings are held for LCAP feedback

April - May- 1. Budget needs are determined for the next year

2. Stakeholder meetings are held for input on proposed LCAP

June - 1. Public hearing for proposed budget and LCAP/LEAP is held

2. Budget and LCAP/LEAP are adopted at a subsequent meeting

December 15th - First Interim Report

March 15th - Second Interim Report

Rome wasn’t built in a day...and neither was our budget! An intentional & purposeful alignment of financial resources with district needs and educational priorities takes time.

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General FundBudget Development

Process Identify Education Priorities

Engage Stakeholders for Input and

Feedback

Develop Budget and LCAP/LEAP

Discuss budget needs for following year

Meetings held with all stakeholder groups

REFLECTION - PLANNING -FUNDING ACTIONS 6

Adopted Budget First Interim Second Interim Final 7

How are Revenue & Expenditure Projections Established? There are so many unpredictable factors affecting revenue and

expenditures that it is important to develop and utilize budget

assumptions based on the best information available at the time the

budget is adopted.

The Adopted Budget, therefore should be considered a

“financial snapshot” on the date it is adopted. As variables change,

formal adjustments, approved by the Board of Education, are made

throughout the course of the year.

Adopted Budget 45-Day Budget Revision - if necessary 8

Statutory Deadlines ➔ Education Code 42127 requires districts adopt a budget for the

following year by July 1.

◆ The state also adopts their budget at the end of June

● The district will not know our share of state funding until after our

budget has already been adopted.

➔ Education Code 42127(h) states that, not later than 45 days after

the Governor signs the annual Budget Act, the district shall make

available for public review any revisions in revenues and

expenditures that it has made to its budget to reflect the funding

made available by that Budget Act.

GENERAL FUND REVENUE BUDGET

LCFF Sources

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Where the money comes from….

75%

10%

14%

1%

GENERAL FUND EXPENDITURE BUDGET

Where the money goes….

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52%

28%

9%

2%

9%

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District Enrollment The District budget focuses on the social, emotional, physical and intellectual development of all students.

The size of our student population directly affects the amount we spend .

However a majority of our funding is not determined by the number of students we serve, but rather, by the number of school days those students attend class.

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Per Student Costs: General Fund

Unrestricted and Restricted General Fund➔ The unrestricted general fund consists of

revenue received to run the basic educational program, offset by the expenditures of the basic program.

➔ The restricted general fund consists of revenue received for specific and limited purposes, offset by the cost of those specific programs.

Example

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General Fund - Unrestricted

$292.2 million

LCFF Base LCFF Supplemental/Concentration

Basic Educational ProgramIncludes things such as...

Increase or Improve Services to Unduplicated Students Includes things such as...

LCAP● Goal 1 - Academic Achievement

● Goal 2 - Social Emotional Learning

● Goal 3 - Family & Community Engagement

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General Fund - Restricted

$123.4 million

Federal, State & Local Funding

Supplement the Basic Educational Program for Specific & Limited PurposesIncludes things such as...

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Base LCFF School Expenditure Budgets➔ Certificated Positions: Based on enrollment & class size ratios➔ Classified Positions: Based on enrollment➔ Supplies and Equipment: Based on enrollment

◆ AR 700.1 states CBEDS enrollment shall be used as the basis for determining the amount of funds to be placed in the budget for classroom supplies, custodial supplies, first aid supplies, and equipment for schools for the ensuing school year.

● Instructional Supplies $32 - Elementary $50 Middle/Jr High● Jr.High/Middle Science Supplies $700 to $800 depending on enrollment● Computer Supplies $900 to $1,200 depending on enrollment● Duplicating $7 per pupil● Lottery Allocation $7 per pupil● First Aid Supplies $1 per pupil● Office Supplies $2,150 to $2,350 - Elementary $2,300 to $2,500 - Middle/Jr High● Equipment $2,600 plus $4 per pupil

➔ Attendance Incentive: $3 per prior year Average Daily Attendance (ADA)

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Restricted Expenditure Budgets

State Local Federal

$84.1 million = 68%$43.0 Special Education$17.5 STRS On-Behalf Pension Contrbtn.$14.0 Routine Maint.$4.8 ASES$2.3 CA. Clean Energy Jobs Act$1.5 Lottery: Instrt’l Mtls.$1.0 Educators Effectiveness Grant

$0.5 million = 1%-Project Lead the Way/Chevron-Kern Health Systems-Traynor Foundation-Girl Scouts-Book fair proceeds-Solar Project at Sierra-Dollar General-Other misc. small donations

$38.8 million = 31%$23.2 Title I $6.9 Special Education $3.7 Migrant Education $2.4 Title IIA $1.2 Title III $0.8 Medi-Cal Billing $0.6 Mental Health Plan

● Grants are awarded through a competitive application and award process. ● Entitlements are non-competitive funds received for meeting the eligibility criteria defined by the state or

federal government.

Restricted funding is received through donations, grants and entitlements.

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LCAP/LEAP

The LCAP/LEAP is integrated with the district budget making up $108,760,482 of the total budget

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LCAP/LEAP GOAL 1 - Academic Achievement $85,610,813Every student, including low-income students, English learners, and Foster Youth, will meet grade level expectations.

● $28,919,745 - Funding allocated to school sites - Title I & LCFF● $19,840,185 - Supplemental programs and learning opportunities for students● $8,152,998 - Professional learning and resources for instructional staff● $5,502,550 - Technology at school sites● $3,615,292 - Upgrade library collections and library spaces● $3,376,507 - Reduce class sizes in grades 4th - 8th● $2,352,815 - Focus School Initiative● $1,854,621 - English Learner program and resources● $1,773,788 - New Teacher Support program and resources● $1,632,500 - Instructional data, assessment and

support software

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LCAP/LEAP GOAL 2 - Social Emotional Learning

● $9,968,507 - Positive Behavior Interventions and Support Programs

● $3,922,701 - Access to Health Services

● $2,785,102 - Providing Safe Campuses for Students, Staff and Visitors

● $391,721 - Support Programs for School Attendance

Ensure a safe, healthy, and secure environment for all students, parents, and employees.

$17,068,031

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LCAP/LEAP GOAL 3 - Family and Community EngagementEnsure all parents and community members are welcomed and engaged in the learning process. $6,081,638

● $3,661,111 - Family Engagement and Outreach Programs

● $1,465,864 - Regional Parent Resource Centers

● $954,663 - Improve Communications with Parents

BCSD Financial Resources Online

BCSD Annual Budget, Financial Reports & Audits

www.bcsd.com/fiscalservices/

Financial Reports and Budget Information are shared on our district website.

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What Financial Reports Are Required?

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➔ In addition to the budget, the school district’s financial records are audited on an annual basis by independent certified public accountants. District Financial Statements/Audit

➔ The district must file a report with the State Department of Education of all expenditures that occurred each fiscal year. Unaudited Actuals Report

➔ The district must also file interim financial reports twice a year with the Department of Education. These reports present the financial condition of the district and require a certification from the Board of Education as to whether all financial obligations for the fiscal year will be met. First Interim & Second Interim Reports

➔ Most restricted grants, entitlements and donations have program and expenditure reporting requirements that must be met on either a monthly, quarterly, semi-annual or annual basis.

➔ LCFF Annual Update

Questions?

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