Tulare Joint Union High School District 2018-2019 Budget Summary
2018-2019 Budget
June 21, 2018
Presented by
Vivian
Hamilton, Business
Manager
GOALS OF BUDGET REPORT
•
ENROLLMENT AND ATTENDANCE TRENDS
•
CURRENT YEAR REVENUE AND EXPENDITURES
•
LOCAL CONTROL FUNDING FORMULA
•
BUDGET PRIORITIES
•
BUDGET ASSUMPTIONS
•
MULTI-YEAR PROJECTIONS
•
NEXT STEPS
CALPADS AND ADA
•
OCTOBER 2015 – 5,360 STUDENTS (+35)
•
OCTOBER 2016 – 5,486 STUDENTS (+126)
•
OCTOBER 2017 – 5,544 STUDENTS (+46)
•
OCTOBER 2018 – 5,544 STUDENTS (+0) (ESTIMATE)
•
2015-2016 P2 ADA – 5,082 (ATTENDANCE PERCENTAGE 94.81% OF 5,360)
•
2016-2017 P2 ADA – 5,195 (ATTENDANCE PERCENTAGE 94.69% OF 5,486)
•
2017-2018 P2 ADA – 5,293 (ATTENDANCE PERCENTAGE 95.47% OF 5,544)
•
2018-2019 P2 ADA – 5,211 (ATTENDANCE PERCENTAGE ESTIMATED AT 94.00% OF 5,544)
A 1% INCREASE IN ATTENDANCE EQUALS $601,050 ADDITIONAL FUNDING
2018-2019 BUDGET SUMMARY (RESTRICTED & UNRESTRICTED)
PROJECTED EXPENDITURES
•
CERTIFICATED SALARIES
$
30,137,250
•
CLASSIFIED SALARIES
$ 9,760,970
•
EMPLOYEE BENEFITS, CERTIFICATED
$13,932,698
•
EMPLOYEE BENEFITS, CLASSIFIED
$ 5,990,460
•
BOOKS & SUPPLIES
$ 3,721,797
•
CONTRACTED SERVICES & OPERATIONS
$
6,691,724
•
CAPITAL OUTLAY
$ 175,000
•
OTHER OUTGO
$
960,551
•
TOTAL EXPENDITURES
$
71,370,450
LOCAL CONTROL FUNDING FORMULA
BUDGET PRIORITIES
•
STAFFING RATIO AT 25 TO 1, NOT INCLUDING SPECIAL EDUCATION
•
STUDENT LEARNING OPPORTUNITIES
•
FORMULA ALLOCATIONS INCREASED IN SOME AREAS DUE TO INPUT FROM BUDGET
ADVISORY COMMITTEE
•
LOCAL CONTROL ACCOUNTABILITY PLAN (LCAP)
•
ALL STUDENTS WILL GRADUATE COLLEGE AND CAREER READY.
•
ALL ENGLISH LEARNERS WILL IMPROVE THEIR ENGLISH LANGUAGE ACQUISITION AND
ACHIEVEMENT.
•
ALL STUDENTS WILL BE PART OF A POSITIVE LEARNING ENVIRONMENT WHERE THEY
FEEL WELCOMED, VALUED, SAFE, AND ENGAGED AS PART OF A GREATER COMMUNITY.
BUDGET ASSUMPTIONS
•
NO ENROLLMENT GROWTH
•
COLA 2.41%
•
STEP & COLUMN
•
CERTIFICATED STAFF GROWTH (NEXT SLIDE)
•
CLASSIFIED STAFF GROWTH (NEXT SLIDE)
•
INCREASED EMPLOYER COSTS FOR STRS AND PERS
GROWTH STAFFING
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THANK YOU TO THE TULARE JOINT UNION HIGH SCHOOL
DISTRICT
BOARD OF TRUSTEES
“QUALITY SCHOOLS PREPARING EXCEPTIONAL STUDENTS”
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> Think critically
> Work independently and collaboratively
> Communicate effectively
> Use creativity and imagination
The budget report for Tulare Joint Union High School District highlights enrollment trends, revenue, expenditures, budget priorities, and assumptions. It discusses CalPADS data, ADA estimates, projected expenditures, and the Local Control Funding Formula for the school district.
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TULARE JOINT UNION HIGH SCHOOL DISTRICT 2018-2019 Budget June 21, 2018 Presented by Vivian Hamilton, Business Manager
GOALS OF BUDGET REPORT 1 ENROLLMENT AND ATTENDANCE TRENDS CURRENT YEAR REVENUE AND EXPENDITURES LOCAL CONTROL FUNDING FORMULA BUDGET PRIORITIES BUDGET ASSUMPTIONS MULTI-YEAR PROJECTIONS NEXT STEPS
CALPADS AND ADA 2 OCTOBER 2015 5,360 STUDENTS (+35) OCTOBER 2016 5,486 STUDENTS (+126) OCTOBER 2017 5,544 STUDENTS (+46) OCTOBER 2018 5,544 STUDENTS (+0) (ESTIMATE) 2015-2016 P2 ADA 5,082 (ATTENDANCE PERCENTAGE 94.81% OF 5,360) 2016-2017 P2 ADA 5,195 (ATTENDANCE PERCENTAGE 94.69% OF 5,486) 2017-2018 P2 ADA 5,293 (ATTENDANCE PERCENTAGE 95.47% OF 5,544) 2018-2019 P2 ADA 5,211 (ATTENDANCE PERCENTAGE ESTIMATED AT 94.00% OF 5,544) A 1% INCREASE IN ATTENDANCE EQUALS $601,050 ADDITIONAL FUNDING
2018-2019 BUDGET SUMMARY (RESTRICTED & UNRESTRICTED) 3 Estimated Beginning Balance Total Revenue Expenditures Certificated Salaries Classified Salaries Employee Benefits Books & Supplies Contracted Services & Operations Capital Outlay Other Outgo: 16,984,142 $ 71,040,701 $ 30,137,250 $ 9,760,970 19,923,158 3,721,797 6,691,724 175,000 - State Special Schools $10,000 - Transfer to TCOE for Severely Handicapped $970,041 - Debt Service $55,000 - Transfer to Fund 631 for Farm Enterprise $60,000 960,551 - Transfer from Fund 130 for Indirect Costs ($134,490) Total Expenditures Projected Ending Fund Balance, June 30, 2019* The unrestricted fund balance is $10,694,598 or 14.98% 71,370,450 $ 16,654,393
PROJECTED EXPENDITURES 4 CERTIFICATED SALARIES $30,137,250 Contracted Services & Operations 9% Capital Outlay 0% Other Outgo 1% CLASSIFIED SALARIES $ 9,760,970 Books & Supplies 5% EMPLOYEE BENEFITS, CERTIFICATED $13,932,698 Employee Benefits, Classified 9% EMPLOYEE BENEFITS, CLASSIFIED $ 5,990,460 Certificated Salaries 42% BOOKS & SUPPLIES $ 3,721,797 CONTRACTED SERVICES & OPERATIONS $ 6,691,724 CAPITAL OUTLAY $ 175,000 Employee Benefits, Certificated 20% OTHER OUTGO $ 960,551 Classified Salaries 14% TOTAL EXPENDITURES $71,370,450
LOCAL CONTROL FUNDING FORMULA 5 Factors 9-12 Adjusted grant per ADA $9,304 % Enrollment eligible 73.98% 73.98% of Supplemental $1,358 18.98% of Concentration (percentage above 55%) $871 Total 2018-19 LCFF target grant per ADA $11,533 Tulare Joint Union High School District 2018-19 2018-19 LCFF Per ADA Funding 2018-19 ADA Projected Projected 2018-19 LCFF Total Revenue $11,533 5,284 $59,562,523
BUDGET PRIORITIES 6 STAFFING RATIO AT 25 TO 1, NOT INCLUDING SPECIAL EDUCATION STUDENT LEARNING OPPORTUNITIES FORMULA ALLOCATIONS INCREASED IN SOME AREAS DUE TO INPUT FROM BUDGET ADVISORY COMMITTEE LOCAL CONTROL ACCOUNTABILITY PLAN (LCAP) ALL STUDENTS WILL GRADUATE COLLEGE AND CAREER READY. ALL ENGLISH LEARNERS WILL IMPROVE THEIR ENGLISH LANGUAGE ACQUISITION AND ACHIEVEMENT. ALL STUDENTS WILL BE PART OF A POSITIVE LEARNING ENVIRONMENT WHERE THEY FEEL WELCOMED, VALUED, SAFE, AND ENGAGED AS PART OF A GREATER COMMUNITY.
BUDGET ASSUMPTIONS 7 NO ENROLLMENT GROWTH COLA 2.41% STEP & COLUMN CERTIFICATED STAFF GROWTH (NEXT SLIDE) CLASSIFIED STAFF GROWTH (NEXT SLIDE) INCREASED EMPLOYER COSTS FOR STRS AND PERS
GROWTH STAFFING 8 CERTIFICATED STAFF DIRECTOR OF AG EDUCATION (1.0 FTE) SUPERVISION (3.0 STIPENDS) 10 MATH INTERVENTION PERIODS (1.67 FTE) IRC TEACHER (1.0 FTE) PSYCHOLOGIST (1.0 FTE) TEACHERS (2.0 FTE) $153,510 7,830 108,100 102,440 141,800 143,600 $ 657,280 CLASSIFIED STAFF FULL-TIME MATH INTERVENTION TUTORS (3.0 FTE) $130,200 TOTAL $ 787,480
MULTI-YEAR PROJECTIONS 9 2017-2018 Projected Year Totals as of 5/30/18 SACS Report, First Interim % 2018-2019 Projection % 2019-2020 Projection % 2020-2021 Projection Description Object Codes Change Change Change Total Revenue Expenditures 68,557,645 3.62% 71,040,701 2.26% 72,644,484 2.44% 74,413,649 8010-8999 29,131,308 9,528,240 17,384,036 4,648,045 7,857,952 1,302,415 1,186,807 71,038,803 (2,481,158) 19,465,300 16,984,142 5,964,436 11,019,706 3.45% 30,137,250 2.44% 9,760,970 14.61% 19,923,158 -19.93% -14.84% -86.56% -19.06% 0.47% 71,370,450 16,984,142 16,654,393 11,439,483 1.47% 30,581,457 2.05% 9,960,842 6.20% 21,159,018 0.00% 3,721,797 0.00% 6,691,724 -51.43% -5.48% 2.43% 73,107,708 16,654,393 16,191,169 11,934,656 1.47% 31,032,327 2.05% 10,164,614 3.49% 21,898,357 0.00% 3,721,797 0.00% 6,691,724 0.00% 2.49% 1.94% 74,524,259 16,191,169 16,080,559 4,256,513 11,824,046 Certificated Salaries 1000-1999 Classified Salaries 2000-2999 Employee Benefits 3000-3999 3,721,797 6,691,724 175,000 960,551 4000-4999 Books and Supplies Contracted Services & Operations 5000-5999 85,000 907,870 85,000 930,440 Capital Outlay 6000-6999 Other Outgo Total Expenditures 7100-7699 Net Increase (Decrease) in Fund Balance Net Beginning Fund Balance Ending Fund Balance Restricted Total Available Reserves - by Amount Total Available Reserves - by Percentage (excl. assigned balances) 15.51% (329,749) (463,224) (110,610) 5,214,910 4,256,513 16.03% 16.32% 15.87%
NEXT STEPS 10 JUNE 21, 2018 APPROVE DISTRICT S 2018-2019 LCAP APPROVE SIERRA VISTA CHARTER S 2018-2019 LCAP APPROVE ACCELERATED CHARTER S 2018-2019 LCAP APPROVE 2018-2019 BUDGET JULY 19, 2018 BUDGET REVISIONS AFTER STATE BUDGET IS SIGNED BY GOVERNOR UPDATE BOARD OF TRUSTEES AUGUST 16, 2018 PRESENT PRIOR YEAR (UNAUDITED) FINANCIAL REPORT TO BOARD OF TRUSTEES SEPTEMBER 6, 2018 APPROVE 2017-2018 UNAUDITED FINANCIAL REPORT UPDATE BOARD OF TRUSTEES OCTOBER 3, 2018 CALPADS DAY ENROLLMENT COUNT UPDATE BOARD OF TRUSTEES AT OCTOBER 4, 2018 MEETING
THANK YOU TO THE TULARE JOINT UNION HIGH SCHOOL DISTRICT BOARD OF TRUSTEES QUALITY SCHOOLS PREPARING EXCEPTIONAL STUDENTS VISION: Our students will have the 21st Century skills and knowledge through meaningful and relevant learning opportunities to empower them to productively contribute to a global society. MISSION: Our mission is to empower all students to graduate with college, career, and life- readiness skills. EXPECTED GRADUATE OUTCOMES: Our students will > Think critically > Work independently and collaboratively > Communicate effectively > Use creativity and imagination
