Burbank Unified School District2020-21 Budget Workshop

Dr. Matt Hill, SuperintendentDebbie Kukta, Assistant Superintendent, Administrative ServicesAlyssa Low, Director, Fiscal ServicesCarin Wantland, Assistant Supervisor of Budget and Finance

First InterimRevenue Summary

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2019-20 Proposed General Fund Expenditure Summary

Total Salary and Benefits: 83%

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General Fund First Interim Revenue Assumptions

Unrestricted / Restricted Combined

2019-20 First Interim

2020-21 Projected

2021-22 Projected

LCFF $138,545,355 $141,757,211 $145,561,698Federal $6,113,655 $6,113,655 $6,113,655

Other State $16,576,067 $14,284,306 $14,284,306

Other Local $7,087,431 $6,623,708 $6,519,126

Total $168,322,508 $168,778,880 $172,478,785

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General Fund 2019-20 First Interim Expenditures

Unrestricted / Restricted Combined

2019-20 First Interim

2020-21 Projected

2021-22 Projected

Certificated Salaries $75,187,220 $75,736,653 $78,036,291Classified Salaries $28,566,987 $28,672,201 $30,019,876Employee Benefits $37,799,395 $40,139,970 $42,237,429Books/Supplies $9,584,340 $4,937,170 $3,526,029Services/Operating $18,985,894 $19,676,534 $20,168,081Capital Outlay $276,936 $-0- $-0-Other Outgo $3,063,591 $2,946,997 $2,858,201Indirect ($911,039) ($911,039) ($872,614)Other Adjustments $-0- ($3,185,337) ($5,215,489)Total: $172,553,324 $168,013,149 $170,757,804

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2020–21 LCFF Funding Factors and what this means for Burbank Unified

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Burbank Unified School District -- 2020–21

2020–21 LCFF Per-ADA Funding

Projected2020–21 ADA

Projected 2020–21 LCFFTotal Revenue

(See Note)

$ 9,719.12 14,585.40 $ 141,757,211

© 2020 School Services of California Inc.

NOTE: The extension for the Projected 2020-21 LCFF Total Revenue figure is off slightly due to rounding; the figure of $141,757,211 is taken directly from the Los Angeles County Office of Education’s LCFF calculator

Per-ADA Growth in Revenues and Expenditures

Supplemental/Concentration (SC) ▪ California Public Employees’ Retirement System (CalPERS) ▪ California State Teachers’ Retirement System (CalSTRS)

7© 2020 School Services of California Inc.

NOTE: These are averages provided by School Services for demonstration purposes.

Increased LCFF Targets

What’s Not in the Budget?

Payments to Reduce

CalSTRS and CalPERS Costs

One-Time Discretionary

Grants

8© 2020 School Services of California Inc.

© 2020 School Services of California Inc. 9

Some Key Takeaways…•Revenues are not keeping pace with expenditures locally

• Special Ed is the wild card•Districts may find it difficult to operate core programs at current funding levels

•Governor Newsom is making his mark and distinguishing himself in his proposed 2020–21 State Budget

• While respecting former Governor Brown’s education reform by maintaining the LCFF at “full funding” through providing the COLA, he is creating and maintaining several one-time education programs under his watch

• And while many of these programs are intended to improve LEA operations over the long term, Governor Newsom provides minimal, immediate relief from the myriad cost pressures that LEAs face

10© 2020 School Services of California Inc.

Reduction Assumptions for Fiscal StabilityCurrent Fiscal Year 2019-20

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The cuts on this slide have already been implementedApproved budget reductions for fiscal solvency Total Projected

SavingsIncrease in required Restricted Routine Maintenance from General Fund (from 2.5% to 3%) ($1,012,579)Move grounds positions from General Fund to Restricted Routine Maintenance $733,500Reduce Deferred Maintenance contribution $213,000Reduce social emotional materials $25,000Reduce professional development for counselors $5,000Reduce professional development budget $40,000Reduce intervention training materials $10,000Reduce middle school world language materials $5,000Superintendent and board did not take a raise in 2017-18 $6,521Superintendent office reorganization-reduce by .5 FTE $61,257Reclassify Executive Assistant/PIO $12,774Eliminate (1) Wellness Director $196,072Eliminate (1) Administrative Assistant $68,649Reduce (1) Engagement Strategies TOSA from 1.2 to .2 $57,245Eliminate (1) Director of Secondary $211,916Eliminate (1) Administrative Assistant $78,760

Reduction Assumptions for Fiscal StabilityCurrent Fiscal Year 2019-20

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The cuts on this slide have already been implemented

Approved budget reductions for fiscal solvency continued Total Projected Savings

Eliminate (1) Arts/CTE TOSA $122,518

Eliminate targeted intervention sections for secondary students $286,000

CTE 2-3 courses – **Now paid for out of grant funding ** $50,000

Eliminate vacant AP Jefferson position $132,440

Reduce Response to Intervention (RTI) math and ELA-Elementary $200,000

Move (1) Pre-Service day to ELA/Math grant $400,000

Move professional development (GATE/HONORS/AP) to ELA/Math grant $10,000

Move part of TOSA to ELA/Math grant $64,411

Reduce general fund contribution to Child Development $603,377

New Supplemental funding $581,411

Donation funds will pay for 3 Music Teachers $275,328

Freeze Luther Middle School Assistant Principal position $158,150

Superintendent and board did not take a raise in 2018-19 $3,261

TOTAL $3,599,011

Reduction Assumptions for Fiscal Stability

Proposed Reductions Additional 2019-20 2020-21 2021-22

Not filling vacancies $267,535• Two TOSA Positions• Supervisor M&O• Assistant Principal – Miller ElementaryReduce Deferred Maintenance $400,000 $400,000Increase Horace Mann and ATB fees $580,000 $580,000Central Office Reductions $300,000 $600,000Special Education Reductions $400,000 $700,000Eliminate Elementary PE Teachers $490,000 $490,000Eliminate Elementary Music Teachers $176,000 $281,000Reduce Career Tech Ed Program $250,000 $550,000Increase Class Size $390,000 $840,000Move Pre-Service day to Supplemental Funding $200,000 $800,000Total Reduction $267,535 $3,186,000 $5,241,000

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These cuts represent additional cuts made in the current fiscal year 2019-20 and proposed to be cut in the next two fiscal years

Questions?

Dr. Matt HillEmail: matthill@burbankusd.orgPhone: (818)729-4422

Debbie Kukta, CPA, CGMAEmail: debbiekukta@burbankusd.orgPhone: (818)729-4473