2015-16 School Budget Development

Budget Services & Financial Planning

Budget Services & Financial Planning

Division

Division

March 2015

March 2015

2015-16 School Budget

Development

1

•

Introduction

•

What’s New

•

Budget Planning & Development

•

Budget Guidelines & Policies

•

Staffing and Resources Report

•

School Budget Signature Forms

•

Shared Cost Centers

•

Pilot School Allocation

•

Affiliated Charter Schools

•

Information and Resource

2

Agenda

Introduction

The objective of this training is to provide information pertaining to

Budget Development.

3

What’s New



Schools no longer have the option to budget the Instructional

Specialist position



Library Media Teacher Differential will be covered in program 13027



3 hour Library Aide positions will continue to be paired for FY15-16



Schools funding a 3 hour Library Aide position will need to include

half the cost of the annual Medical & Welfare benefits



Schools implementing the Accelerated Academic Literacy (AAL)

program may request an auxiliary allocation using the AAL Resource

Allocation Request.  Submit the funding request form to OCISS prior

to April 10, 2015 to receive allocation prior to Budget Development.

4

What’s New



Staffing Position Simulator replaces the Teacher Position Simulator

and includes:



Administrators



Teachers



Counselors



Clerical



Plant Managers, School Facilities Attendants (FSAs) and Pool

Custodians are day shift employees



Schools wishing to have any of these positions work the night shift

will be responsible for the cost of the night shift differential

5

6

Budget Planning & Development

Budget Planning & Development

7

School Budgeting Calendar

8

Communicate with and involve stakeholders in

instructional and budgeting decisions

Budget Planning & Development

9

Budget Development Process



E-Cast Enrollment Projections



General Fund School program allocations are based on E-Cast

projections and Board Approved Staffing Ratios. (Allocations are

adjusted with Norm Day Actual enrollment)



Meet with school site stakeholders



Implement prioritized needs in Schools Front End

10

Budget Development Process



Print out all School Budget Signature Forms



Obtain school site approvals and signatures on all forms (in blue

ink)



Budget Development appointment date - meet with your Fiscal

Specialist, Title I Compliance Coordinator, Bilingual Compliance

Coordinator, and ESC Instructional Director on your Budget

11

Budget Development Timeline

March



Program & Budget Handbook is available/Estimated Rates-



Allocation Letters received on March 23

rd



Schools Front End opens March 23

rd

April



Schools Front End closes on April 27

th

Note

: Due to this limited timeline, it is imperative that all 

school personnel and Educational Service Center staff 

involved in the budget development process be available 

during this period.  In other words, Budget Development 

must be a high priority for all participants.

12

Budget Development - Allocations

During Budget Development you will receive resources in

the following program types:



General Programs – Unrestricted Funds

e.g. 

Program 13027-General Fund School Program

       Program 10183-Targeted Student Population

       Program 13723-Categorical Block Grant

       Program 13724-In Lieu of EIA



Categorical Programs (If applicable) – Restricted Funds

e.g.

Program 7S046-Title 1 Schoolwide Program (SWP)

       Program 70S46-Title 1 Targeted Assistance Schools (TAS)

         (1

st

 year for new Schools only)

       Program 7E046-Parental Involvement

       Program 7S176-Title III

13

Budget Development - Allocations

14

Schools receive the following types of resources:



Funding to support the basic operational and instructional program

at the school site.  These funds support core positions such as

administrators, teachers, counselors, and clerical staff.



Resources specific to individual school site needs, such as Campus

Aides.



Resources based on unduplicated count of Low Income Students,

Foster Youth and English Learner.



Centrally-budgeted resources and services, such as School Police and

Gardeners.



Categorical allocations distributed by student characteristics, such

as low-income or English Learner status.  These resources are meant

to supplement, not supplant, the school’s core program.

Budget Development - Allocations

Specially funded resources will continue to be allocated

based on:



Title I Ranking



Number of free and reduced-price meal application data



Identified English Learner (EL) Count - TIII



English Learner (EL) count is based on prior year R-30 Language Census

data

15

Budget Development - Allocations

Accelerated Academic Literacy (AAL) -Program 11448



BD allocation will be based on FY 14-15 norm day



Allocations will be adjusted based on FY 15-16 norm day



A review of the schools that received the allocation will be

performed during the 1

st

 semester to confirm that schools with

allocations are running the AAL program



Schools found not running the program but have received the

resources will be notified and the allocation will be removed in the

2

nd

 semester



Schools not showing AAL enrollment as of norm day but actually

running the program may request for funding



Approval will be dependent on available resources

16

Budget Development - Allocation Letters

School Allocation Notifications will be generated through Business Tools for

Schools (BTS).

School principals will receive e-mail notifications from the system with

two attachments.

Notification of Budget Allocation

School Resource Allocation

17

SAMPLE

2

1

1

2

3

4

0

1

A

B

C

E

L

4

2016

ABC EL

18

Budget Guidelines & Policies

General Fund School Program



The District allocates resources to schools in the form of positions

using staffing ratios and other dollars in the General Fund School

Program-13027.



Positions will be budgeted at the assignment level of the employee.



IMA, General Supplies, and Teacher Activity Differentials are

allocated at a per student rate depending on grade level.

  (See the General Fund School Program Manual for the various

rates.)



Schools will use their General Fund School Program funds to build a

budget that complies with the needs of the local school Instructional

and Operational Program.



The budget must follow State and Federal laws, court orders,

consent decrees, Personnel Commission Rules, collective bargaining

agreements, and Human Resources Division Rules & Policies.

19

General Fund School Program

Budget Development



Assistant Principal - Secondary Counseling Services



Clerical support



Clerical-Substitute



Counselors and Registration Advisor Time



Custodial Supplies



Day to Day Substitutes



Financial Managers



General Supplies



Instructional Material



Itinerant Arts Teacher

After Norm Day



Interscholastic Athletic Program (depending on your athletic program)



Longevity and Salary Differentials (Certificated and Classified)



Testing Coordinator Differential

20

These are the resources that are included in the General Fund

School Program 13027

Budget Development



Librarian and differential



Nurse



Physical Education Teacher Incentive (PETIP)



Plant Managers and Building and Grounds Workers



Principals and Assistant Principals



Psychologist



School Facilities Attendants



Teacher Academic Differentials



Teachers



Temporary Personnel Account

Guidelines & Flexibility

21



Schools have the flexibility to implement budgets that meet the unique instructional

and operational priorities of their school sites.



Schools are encouraged to consider all of their available resources, including

categorical funds, as they build their budgets.



The flexibility for resources included are subject to State and Federal laws,

collective bargaining unit agreements, Personnel Commission rules, Human Resources

Division Rules & Policies, court orders and consent decrees.



If schools implement flexibility to close positions, these positions cannot be

repurchased from Categorical Programs and Targeted Student Population programs.

This is to ensure that Specially Funded resources supplement, not supplant the

District’s core program.



Positions must be budgeted at the level of the assigned employee.



Any flexibility exercised over positions will only be valid for that fiscal year.  

Each

fiscal year during Budget Development, the District will reset school staffing patterns

to match the District’s recommended levels of staffing.

Guidelines & Flexibility

22

Certificated Employee Guidelines

Register-Carrying Teachers



If the District’s financial condition is such that Article XVIII – Class

Size cannot be met, the class sizes should not exceed 2015-2016

class size maximums approved by the Board of Education. (See the

School Fiscal Services website 

sfs.lausd.net 

for the 2015-2016

teacher staffing ratios.)



The Step and Level of norm generated positions should not be

changed during Budget Development.  Adjustments can be made

once Budget Services has processed Budget to Actuals after Norm

Day.

Itinerant Arts Teachers



Board resolution established Arts Education as a Core Subject.

Standards-based arts instruction must be available to elementary

school students

Guidelines & Flexibility

23

Certificated Employee Guidelines

Physical Education Teacher Incentive -(PETIP)



Board resolution restored Physical Education Teacher Incentive

Principal



The California Education Code defines a school as having a Principal

Nurses, Counselors, and Psychologist



Once the District’s minimum requirements are budgeted in program

13027, additional categorical supplemental resources (supplement,

not supplant) may be purchased

Guidelines & Flexibility

24

Certificated Employee Guidelines

Day-to-Day and Long-Term Substitutes



Ten days of day-to-day substitute time per norm generated register

carrying teacher should be budgeted. (See the General Fund School

Program Manual.)



If teacher attendance is high, schools will have more resources

available to support other school-site needs.  On the other hand,

schools with low teacher attendance will need to budget using the

District’s standard.  The District will review absence data

throughout the year and share with Administrators of Operations at

ESCs accordingly.



Register-carrying teachers that are budgeted through Specially

Funded Programs will be allocated 6 substitute days after Budget

Development in program code 13027.

Guidelines & Flexibility

25

Certificated Employee Guidelines

Day-to-Day and Long-Term Substitutes (cont’d)



The day-to-day substitute rate includes the higher cost of

Contracted Pool Teachers functioning as first substitutes of the day.



The cost of long-term substitutes for teachers on approved paid

leaves will be covered by the District.  The cost of long-term

substitutes for vacant positions or for teachers on unpaid leaves is

covered by the position.

Library Media Teacher (Teacher, Librarian)



Senior High schools will receive resources for Librarians in Program

13027.  All other schools may budget for these positions at their

discretion.

Guidelines & Flexibility

26

Classified Employee Guidelines

Clerical Requirement for Modified Consent Decree (MCD)



Elementary school requirement 

=      0.5 FTE if enrollment is less than 500

1.0 FTE if enrollment is 500 or more



Middle school requirement 

=      0.5 FTE if enrollment is less than 1,000

                                               1.0 FTE is enrollment is 1,000 or more



High school requirement 

=      

0.5 FTE if enrollment is less than 1,700

1.0 FTE if enrollment is 1,700 or more

Plant Managers, Assistant Plant Managers, Building and Grounds Workers, School Facilities

Attendants (SFA), and Pool Custodians



Schools must have sufficient custodial support to maintain the cleanliness of the campus.



All positions are budgeted at “A” basis, except SFAs, which are budgeted at “C” basis.



Custodial hours do not include Adult School and Continuation School Funding

Guidelines & Flexibility

Classified Employee Guidelines (cont’d)

Financial Managers, School Administrative Assistants, and Office

Technicians



Schools may not purchase another classification in place of these

positions unless Personnel Commission issues approval prior to the

closure of these positions.  Employees should not work out of their

respective classifications.

Library Aides



3 hour Library Aide positions will be paired with another 3 hour

position to have a 6 hour per day assignment



Schools funding a 3 hour per day Library Aide position must also include

half the cost of the annual Health & Welfare benefits

27

28

Other Guidelines

Degree Differentials Certificated & Differentials/Longevity Classified



Budgeting is required per collective bargaining agreements.

Teacher Activity Differentials



If purchasing, the differential amount is subject to collective bargaining

agreements for the rate of pay.

Junior Reserve Officers’ Training Corps (JROTC & Sr. JROTC Instructors)



For schools that choose to open a JROTC class, the District will fund for .5 FTE of

each teaching position.  The school must use Program 13027 funds to purchase

the other .5 FTE of the positions. (The program requires that 2 positions must be

established at “B” basis.)

Instructional Materials Account (IMA)



If your school has a Local School Leadership Council, the council’s approval is

required to transfer funds out of the original allocation of IMA (Commitment Item

430010).

General Supplies



Budget at the discretion of your school’s needs.

National Board Certified (NBC) Teachers



Schools with NBC teachers are not responsible for budgeting the NBC differential.

Guidelines & Flexibility

Guidelines & Flexibility

29

Other Guidelines (cont’d)

Interscholastic Athletic Program



Secondary schools participating in the Interscholastic Athletic Program will

receive their allocation in Program 13027.  Allocations will be made at various

times throughout the year based on the school’s athletic program.  Schools will

be responsible for funding any additional hours that are time-reported for

Athletic Assistants beyond the allocation

Schools have flexibility to fund the following:



Assistant Principals



Office Technician positions above the legal requirement



Building and Grounds Workers



School Facilities Attendants



Registration Advisor Time



Teacher Activity Differential



Classified Substitute Time 



Temporary Personnel Account 



Instructional Materials



General Supplies

Note: Employees should be assigned work based on their respective

classifications.  See the Personnel Commission website for classified job

descriptions

.

Guidelines & Flexibility

30

General Guidelines for Program 13027



Advances in Salary Table Pay Scale will be calculated after Human

Resources and Personnel Commission have processed changes in staff due

to Norm Day. If the net cost of positions is projected to increase, funds will

be provided.



The Principal will have final decision-making authority for Program 13027,

subject to the approval of the Educational Service Center Superintendent

or designee. Principals are expected to engage their school community in

the budget-building process.

Guidelines & Flexibility

Targeted Student Population-(Program 10183)



Positions, services, and programs funded with Program 10183 must support the needs

of the students that generated these resources:



Low Income



English Learners



Foster Youth



Positions budgeted in the Targeted Student Program should be budgeted at their

actual costs.



For register carrying-teachers, four days of substitute time must be budgeted in the

program.  Another six days of substitute time will be allocated in the General Fund

School Program 13027.



If schools close positions that are allocated to them in Program 13027, these

positions cannot be re-purchased from the Targeted Student Program.  This is to

ensure that Targeted Student Program resources supplement, not supplant, the

District’s core program.



Core services must be budgeted in the General Fund School Program before

purchasing additional resources in the Targeted Student Program.  These resources

include Norm Register-Carrying teachers, Counselors, Nurses, Psychologists, and

Clerical.

31

Accountability

32



Positions must be budgeted at the level of the assigned employee.

Not budgeting at actual salary levels may result in overdrafts to your

school’s budget.



Schools are responsible for any additional assignment costs related

to positions that are purchased above the District’s staffing levels.

For teachers, this includes the 10 substitute days, any differentials,

and salary pay scale increases.



Vacant positions above core must be budgeted at the District

average cost.

Norm Day Settle-Up



School’s projected expenditures will be updated to reflect staffing

ratios and resources under Norm Day enrollment counts.



If applicable, Budget Services will open positions and allocate

additional resources.



For schools that are losing resources, Budget Services will close

positions and reduce resources.



Resources for Nurses and Psychologist will not be updated for Norm

Day enrollment counts 

33

Norm Day Settle-Up – Specially Funded Programs



The following categories of schools will have their categorical allocations

adjusted based on norm day data:



New Schools



Sending Schools



Reconfigured Schools (adding or losing a grade level)



If English Learner (EL) resources are allocated based on estimates, then all

K-12 schools EL funds allocations will be adjusted based on norm day data.

34

General Fund School Program 13027 balances will carryover

(subject to change):



Positive or negative ending program balance will carryover in its

entirety



Overdrafts in program 11103 –Unfunded Off Norm Positions and

program 11141 – Off Norm position will be moved into Program 13027

Other Programs:



Program code 10400 & 10405 will carryover positive or negative ending

program balance



Program 10183 will not carryover

Carryover

35

36

Staffing and Resources Report

37

What is the Staffing and Resources Report?

The Staffing and Resources Report using version BPx summarizes the

resources a school will receive.

Allocation

based on

:

Flexibility

depends on:

Staffing and Resources Report

38

5

2016

Staffing and Resources Report

Print School Budget Signature Form (WIP)

1

2

Step 1 – Click Reports

Step 2 – Click Staffing & Resources

2016

2016

39

40

1

2

1.

Enter 

BPx

2.

Enter 2016 for current fiscal year.

3.

Enter your 7 digit cost center.

4.

Select  “Display in Form”

5.

Then click 

“Execute”

3

5

4

Version

A.

BPx=Budget Development (Legal

mandate plus additional resources)

See General Fund School Program

Manual.

B.

FN0=Budget Development

C.

CM0=Current Modified Budget

2016

Staffing and Resources Report

41

2016

Staffing and Resources Report

When this window

pops up, Click on

“Print preview”

Note:

 If the

“Output

Device” is blank

type 

“LPDF”

42

Staffing and Resources Report

43

Schools can generate the same report using version BP1 to display Staffing

and Resources.

2016

Staffing and Resources Report

44

School Budget Signature form

Print School Budget Signature Form (WIP)

1

2

Step 1 – Click Reports

Step 2 – Click Signature Form

201

6

201

6

43

45

Print School Budget Signature Form

(WIP)

3

Step 3 - Enter the following:

Version – FN0

Fiscal Year – 2016

Fund Center –

LAUSD Program –

4

Step 4 – Select WIP Version

44

46

Print School Budget Signature Form

(WIP)

5

Enter Output Device –

“LPDF”

6

45

47

Print School Budget Signature Form

(WIP)

46

48

Print School Budget Signature Form

(WIP)

47

49

Print School Budget Signature Form

(WIP)

48

50

51

Shared Cost Centers



Shared cost centers have been established for schools that share a school

facility.



Shared cost centers can be used for budgeting positions if the position costs

are shared by multiple home cost centers.



Only Certificated non-register carrying positions and Classified positions

may be shared.



The costs of the shared positions must be budgeted in the appropriate

Itinerant SS budget item, using Line Type 20THS-L.



Budget Services has allocated dollars for shared positions based on

enrollment percentages.  Schools can agree to use alternative percentages.



Twelve (12) is the maximum number of funding lines per itinerant position.



Schools must provide their Fiscal Specialist with an Itinerant Position

Requisition (IPR) form for shared itinerant positions indicating the actual

program and funding percentage for each home cost center.

52

Shared cost centers

Example:

The Principals of two cost centers

sharing one campus decide to

share 50% of the cost of an Office

Technician position ($50,000).

Each Principal must budget

$25,000 in the ITIN SS OFFICE

TECH budget item at their

location.

They must submit one Itinerant

Position Request (IPR) form to

request that a position be

established at the shared cost

center.

53

Shared cost centers

53

General Fund Program Guidelines – (Programs 13027, 13938,

10183 & 14242)



Schools should budget positions at the actual cost of the incumbent.  If

the actual cost is not known at the time of the creation of the itinerant

position, it should be budgeted at the District average cost and

adjusted as soon as the incumbent is assigned.

Specially Funded Programs (SFP) – (Title I, Title III, etc.)



Schools are allowed to budget positions at the District’s average cost.

Register Carrying Teachers – sharing the cost of a register-carrying

teacher is not allowed.

Other Funds



Cafeteria resources (SACS Fund 130) are not eligible to be moved to shared cost

centers.

Other Non-position Lines (i.e. IMA, General Supplies, Teacher X/Z,

Overtime, Contracts)



Other Non-position lines are not eligible to be established at shared

cost centers.

54

Shared cost centers

55

Pilot Schools

56

Allocation Formula (Budget Development):

E-Cast Projected Enrollment

x

Average Daily Attendance % (ADA%)

x

School Type Rate

Pilot Schools

57

Average Daily Attendance  (ADA) equals the sum of actual student

days of attendance from the start of school until the full school

month on or before April 15

th

 (P2 period) divided by the total number

of instructional days for the P2 period.

Pilot Schools

58

Pilot Schools

The Average Daily Attendance Percentage is

computed by dividing Average Daily Attendance by

Norm Day Enrollment

.

Pilot Schools

59

60

Calculated Revenue

School Budget Funding Model

Total Calculated Revenue is $3,050,722

Pilot Schools

Norm Day Settle Up



By Norm Day, average daily attendance data for the 2014-2015 school

year will be available.  The District will then update your school’s

projected ADA for the 2015-2016 school year using your 2015-2016 norm

day enrollment counts and 2014-2015 ADA percentage.  Using this new

projected ADA, and the per pupil rate from Budget Development, the

District will calculate a new Norm Day allocation for your school.  This

allocation will be compared to your school’s allocation from Budget

Development.



In addition, your school’s projected expenditures will be updated to

reflect staffing ratios and resources based on Norm Day enrollment

counts.  The revised expenditures will be compared to your projected

expenditures from Budget Development.  The District will implement

increases or decrease to your school’s General Fund School Program

Allocation, if applicable.

61

Pilot Schools

62

Affiliated Charter Schools

Affiliated Charter Schools existing prior to fiscal year 2013-2014 will

continue to receive funding in the following programs:



Program codes will remain as 13723-Charter School Block Grant and

13724-In Lieu of EIA.



During budget development resources will be allocated based on a

prior year’s Average Daily Attendance (ADA) times a per pupil rate.

After norm day, the allocation will be adjusted based on the most

current ADA.  School budgets will be adjusted positively or

negatively.



Schools should continue funding for Textbooks, Class Size Reduction

Teachers, Gifted and Talented Program, Peer Assistance Review and

English Language Acquisition Program from their Charter School

Block Grant.



Staffing Position Simulator tool is available on the School Fiscal

Service Branch website.  This tool provides schools transparency as

to how Norm Teacher counts are calculated based on enrollment,

Norm Category, and Affiliated Charter status.

63

Affiliated Charter Schools

64

Information & Resources

School Fiscal Services

http://sfs.lausd.net

Budgeting for Student Achievement

http://achieve.lausd.net/Page/431

Electronic School Enrollment Forecast Process

http://laschools.org/new-site/my-school/ecast/

Personnel Commission

http://achieve.lausd.net/Page/2135

LAUSD's Budget Realities

http://achieve.lausd.net/Page/431

65

Information & Resources

66

Thank you for your time

ROBIN FOSTER

, 

Fiscal Services Manager, 

818-654-3710, 

ROBIN.FOSTER@LAUSD.NET

SANDRA EDSTROM

, 

Budget Technician, 

818-654-3711, 

SANDRA.EDSTROM@LAUSD.NET

TANYA ARIAS

, 

Fiscal Specialist, 

818-654-3705, 

TXA4878@LAUSD.NET

GERALDINE CABAUATAN, 

Fiscal Specialist, 

818-654-3702,

GERALDINE.CABAUATAN@LAUSD.NET

CONNIE CARANDANG

, 

Fiscal Specialist, 

818-654-3722, 

CONSTANCIA.CARANDANG@LAUSD.NET

MICHAEL DEVERA

, 

Fiscal Specialist, 

818-654-3704, 

MICHAEL.DEVERA@LAUSD.NET

ANA DIEGO

, 

Fiscal Specialist, 

818-654-3703, 

ANAPATRICIA.DIEGO@LAUSD.NET

CHRIS IYA

, 

Fiscal Specialist, 

818-654-3734, 

CHRIS.IYA@LAUSD.NET

SUSAN KABILING

, 

Fiscal Specialist, 

818-654-3713, 

SUSAN.KABILING@LAUSD.NET

MANUEL LOPEZ

, 

Fiscal Specialist, 

818-654-3708, 

MANUEL.LOPEZ@LAUSD.NET

MAELISA PAULINO

, 

Fiscal Specialist, 

818-654-3707, 

MAELISA.PAULINO@LAUSD.NET

ROSE ROSAS

, 

Fiscal Specialist, 

818-654-3706, 

ROSE.ROSAS@LAUSD.NET