mt. diablo unified school district cumulative impact of revenue and expenditure changes 2004-2005
TRANSCRIPT
Mt. Diablo Unified School District
Cumulative Impact of Revenue and Expenditure Changes
2004-2005
Prior-Year Deficit
•Due to a 1.2% reduction in state revenue in 2003-04, the district spent $1.8 million more than received.
(1.8)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Prior-Year Deficit
Revenue Limit
•Increase in state funding in basic amount received per student:
$4.3 million
(1.8)
4.3
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Revenue Limit
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Cumulative Balance
•The blue line on the chart shows the cumulative impact on the budget.
(1.8)
4.3
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Revenue Limit
Deficit Reduction
•Decrease in state budget deficit of 0.9%:
$1.5 million
(1.8)
4.3
1.5
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Deficit Reduction
(1.8)
4.3
1.5
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Deficit Reduction
Equalization
•Additional funding to equalize revenue between school districts of $29.49 per student:
$1.0 million
(1.8)
4.3
1.5
1.0
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Equalization
(1.8)
4.3
1.5
1.0
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Equalization
Declining Enrollment
•California school districts receive the greater of the current or prior-year student attendance. Mt. Diablo Unified enrollment is declining, so current-year funding is based on 2003-04 attendance resulting in a loss of 300+ students:
$1.6 million
(1.8)
4.3
1.5
1.0
(1.6)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Declining Enrollment
(1.8)
4.3
1.5
1.0
(1.6)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Declining Enrollment
Decrease in Special Ed. Revenue
•Special Education revenue was decreased by reduction to funding for Licensed Child Institute students, reduction to Federal Local Assistance Grant, and other reductions in Special Education funding:
$1.0 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Decrease in Special Ed. Revenue
(1.8)
4.3
1.5
1.0
(1.6)
(1.0)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Decrease in Special Ed. Revenue
Revenue
Loss of Other Revenue
•Loss of one-time and other revenue on page 13 of the 2004-05 Adopted Budget:
$1.0 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Loss of Other Revenue
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue
Loss of Other Revenue
Health Benefits Increase
•Increase of 23.71% for CalPERS health benefits; dental and vision increase; SB1464-required increase to MDEA health premiums:
$2.1 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Health Benefits Increase
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Health Benefits Increase
Revenue Expenditures
Staffing Changes
•Net result of staffing reductions, staffing additions through September 14, 2004, step and column increases, and rehire savings:
$0.5 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Staffing Changes
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue Expenditures
Staffing Changes
Workers’ Compensation Increase
•Increase in rate for Worker’s Compensation insurance:
$0.6 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Workers’ Comp. Increase
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Workers’ Comp. Increase
Revenue Expenditures
Increase in Special Education Costs
•Increase in staffing and costs for Special Education students served by Contra Costa SELPA:
$0.5 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6) (0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
Workers'Comp.
Increase
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Special Ed Costs
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6) (0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
Workers'Comp.
Increase
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Special Ed Costs
Revenue Expenditures
Utilities Costs
•Increase in gas, electricity, water, sewage, and garbage. Includes $86,400 for Delta View Elementary:
$0.4 million
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6) (0.5) (0.4)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
Workers'Comp.
Increase
Special EdCosts
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Utilities
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6) (0.4)(0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
Workers'Comp.
Increase
Special EdCosts
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Utilities
Revenue Expenditures
(1.8)
4.3
1.5
1.0
(1.6)
(1.0) (1.0)
(2.1)
(0.5) (0.6) (0.4)(0.5)
(3.0)
(2.0)
(1.0)
0.0
1.0
2.0
3.0
4.0
5.0
6.0
P rior-YearDeficit
Revenue Limit DeficitReduction
Equalization DecliningEnrollment
Decrease inSpecial Ed.Revenue
Loss of OtherRevenue
Health BenefitIncrease
StaffingChanges
Workers'Comp.
Increase
Special EdCosts
Utilities
(Mill
ions
of D
olla
rs)
Amount
Cumulative Balance
Mt. Diablo Unified School DistrictCumulative Impact of Revenue and Expenditure Changes
2004-2005
Revenue Expenditures