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BUDGET WORKSHOP

BOARD OF

EDUCATION

PRESENTATION

FEBRUARY 22, 2018

TODAY’S GOALS• UNDERSTAND SCHOOL DISTRICT BUDGET DEVELOPMENT CALENDAR,

COMPONENTS AND PROCESS

• DISCOVER HOW WE PUT ALL OF THIS TOGETHER TO PRODUCE A MEANINGFUL BUDGET

• DISCUSS PREPARATION OF THE 2018-19 BUDGET

2

BUDGET DEVELOPMENTTHE BUDGET HAS MANY MOVING PARTS

• REQUIRES AN UNDERSTANDING OF:• BUDGETING

• FINANCIAL AND TREND ANALYSIS

• EDUCATIONAL PROGRAMS

• SPREADSHEET SKILLS DON’T HURT EITHER

• REQUIRES COMMUNICATION WITH:• THE BOARD OF EDUCATION

• SUPERINTENDENT AND CABINET

• PRINCIPALS AND ADMINISTRATORS

• PARENTS AND COMMUNITY MEMBERS 3

2018-19 BUDGET DEVELOPMENT CALENDAR• FIRST INTERIM REPORT - DECEMBER 12

• GOVERNOR’S BUDGET PROPOSAL – JANUARY 10

• INITIAL ENROLLMENT PROJECTIONS – MARCH 15

• DISTRICT SETS ANNUAL BUDGET GOALS – MARCH

• BUDGET DEVELOPMENT GUIDES AND INITIAL PLANNING DOCUMENTS – APRIL

• SECOND INTERIM REPORT – MARCH 13

• MEET WITH SITES AND DEPARTMENTS ON BUDGET – APRIL

• HOLD STUDY SESSIONS AND PUBLIC INPUT HEARINGS FOR LOCAL CONTROL ACCOUNTABILITY PLAN (LCAP) – SPRING

• DEVELOP TENTATIVE BUDGET – MAY

• GOVERNOR’S MAY REVISE BUDGET – MID MAY

• FIRST READING OF LCAP AND PROPOSED BUDGET – JUNE 5

• BOARD APPROVAL OF LCAP AND FINAL BUDGET – JUNE 19

• DISTRICT SUBMITS ADOPTED BUDGET TO COUNTY - JUNE 30

• UNAUDITED ACTUALS – SEPT 15

4

2017-18 Budget

5

2017-18 REVENUE ALL FUNDS(IN MILLIONS)

Total 2017-18 Revenue for All Funds equals $64.22 mil

General Fund Unrestricted, $43.35 ,

68%

General Fund Restricted, $16.14 , 25%

ASPIRE/Enrichment, $1.59 , 3%

Cafeteria Spcl Revenue Fund, $1.05 , 2%

Special Reserves/Capital Proj, $0.91 , 1%

Self-Insurance Fund, $0.71 , 1%

Capital Facilities, $0.26 , 0%

Building Fund, $0.19 , 0%

Sp Res Oth Than Cap Outlay Prj, $0.02 , 0%

6

2017-18 BUDGET ALL FUNDS(IN MILLIONS)

Total 2017-18 Budget for All Funds equals $76.72 mil

GenFund Rest, $16.97 , 22%

GenFund Unr, $45.47 , 59%

Building Fund, $7.20 , 9%

Special Resv/Capital Proj, $2.80 , 4%

ASPIRE/Enrichment, $1.58 , 2%

Cafeteria Fund, $1.05 , 1%

Self-Insurance Fund, $0.70 , 1%

Spec Reserve OPEB, $0.38 , 1%

Deferred Maint, $0.31 , 1% Capital Facilities,

$0.26 , 0%

7

2017-18 REVENUES GENERAL FUND(IN MILLIONS)

Total 2017-18 Revenues for General Fund equals $59.48 mil

LCFF/Property Taxes, $48.27 , 81%

Other State Revenues, $4.43 , 8%

Federal Revenues, $1.97 , 3% Other Local Revenues,

$4.81 , 8%

8

2017-18 REVENUES GENERAL FUND WITHOUT CONTRIBUTIONS (IN MILLIONS)


General Fund Restricted, $7.42 , 12%

General Fund Unrestricted, $52.06 , 88%

9

GF Unrestricted Contributes $8.71 mil to GF Restricted Programs

-SPED $7.22 mil-RRMA $1.49 mil

2017-18 REVENUES GENERAL FUND ADJUSTED FOR CONTRIBUTIONS (IN MILLIONS)


General Fund Restricted, $16.14 ,

27%

General Fund Unrestricted, $43.35 ,

73%

10

2017-18 REVENUES GENERAL FUND SOURCES (IN MILLIONS)

Total 2017-18 Budget for General Fund equals $59.46 mil

LCFF/Property Taxes 48.04$ 92.3% Title I 0.57$ 1.1%Lottery 0.72$ 1.4% Title II 0.17$ 0.3%Mandate Block Grant 0.16$ 0.3% Title III 0.05$ 0.1%One Time Discretionary 0.76$ 1.5% ASES Grant 0.25$ 0.5%Donations 1.60$ 3.1% Special Education 3.33$ 6.4%Rentals/Leases 0.16$ 0.3% Mental Health 0.34$ 0.7%Interest Earned 0.12$ 0.2% Lottery 0.23$ 0.4%IPAD Insurance balance 0.14$ 0.3% Other 0.10$ 0.2%Closure of Fund 20 0.38$ 0.7% Prior Year Deferred Revenues 0.12$ 0.2%

STRS In-Kind 2.23$ 4.3%Total 52.06$ Total 7.40$

Unrestricted Restricted

11

HISTORICAL PROPERTY TAX / LCFF COLLECTIONS

1% increase of Property Tax increase is approximately $432,000 for 2017-18

2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22Total Property 33,487,072$ 34,603,616$ 35,846,835$ 38,353,806$ 40,979,030$ 43,197,571$ 45,067,851$ 46,506,311$ 47,668,969$ 48,622,348$ 49,594,795$ Amount of Increase 829,601$ 1,116,544$ 1,243,219$ 2,506,971$ 2,625,223$ 2,218,541$ 1,870,280$ 1,354,553$ 1,162,658$ 953,379$ 972,447$ Percent Increase 2.54% 3.33% 3.59% 6.99% 6.84% 5.41% 4.33% 3.00% 2.50% 2.00% 2.00%

Secured (8041) 32,040,782$ 33,128,762$ 34,363,614$ 36,809,636$ 39,387,456$ 41,513,955$ 43,311,341$ 44,693,738$ 45,811,081$ 46,727,303$ 47,661,849$ Unsecured (8042) 1,118,470$ 1,151,788$ 1,203,078$ 1,256,994$ 1,281,899$ 1,351,299$ 1,409,805$ 1,454,802$ 1,491,173$ 1,520,996$ 1,551,416$ Misc/Prior Year Tax Adj 4,162$ (108)$ (37,557)$ (30,457)$ (5,576)$ -$ -$ -$ -$ -$ HOE (8021) 323,658$ 323,174$ 317,701$ 317,633$ 315,250$ 332,317$ 346,705$ 357,771$ 366,715$ 374,050$ 381,531$ Total 33,487,072$ 34,603,616$ 35,846,836$ 38,353,806$ 40,979,030$ 43,197,571$ 45,067,851$ 46,506,311$ 47,668,969$ 48,622,348$ 49,594,795$

District of Choice 170,720$ 138,972$ 151,112$ 166,500$ 186,352$ 322,188$ 107,698$ 107,698$ 107,698$ 107,698$ 107,698$ Rev Limit State Aid PY -$ -$ -$ (10)$ 9$ 75,856$ -$ -$ -$ -$ -$ EPA -$ 1,060,556$ 1,051,090$ 1,051,600$ 1,051,850$ 1,026,366$ 1,020,002$ 1,019,416$ 1,019,416$ 1,019,416$ 1,019,416$ 2012/13 Categorical Funds -$ -$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$ 1,840,774$

Grand Total LCFF Sources 33,657,792$ 35,803,144$ 38,889,812$ 41,412,670$ 44,058,015$ 46,462,755$ 48,036,325$ 49,474,199$ 50,636,857$ 51,590,236$ 52,562,683$

Actual Property Taxes Collected Projected Property Taxes Collections

12

AVERAGE FUNDING PER ADA FOR SURROUNDING DISTRICTS (2015-16)

Source: California Dept. of Education-School Fiscal Services Division - 2015-16 Current Expense per Average Daily Attendance

District Funds Received ADA Avg Funding per ADA

Rancho Santa Fe Elementary 11,107,954$ 646.5 17,182$ Solana Beach Elementary 43,101,665$ 3,041.1 14,173$ Cardiff Elementary 8,537,770$ 642.6 13,286$ Del Mar Union Elementary 50,750,238$ 4,223.7 12,016$ Fallbrook Union Elementary 56,556,822$ 4,839.1 11,687$ South Bay Union 61,900,535$ 5,366.8 11,534$ Lemon Grove Elementary 40,157,782$ 3,651.8 10,997$ National Elementary 58,544,319$ 5,340.3 10,963$ San Ysidro Elementary 51,387,227$ 4,903.2 10,480$ Escondido Union Elementary 168,347,897$ 16,077.7 10,471$ Encinitas Union Elementary 53,445,363$ 5,126.8 10,425$ Lakeside Union Elementary 49,300,869$ 4,885.5 10,091$ Alpine Union Elementary 15,498,243$ 1,608.9 9,633$ San Pasqual Union Elementary 4,941,822$ 541.2 9,131$

13

2017-18 BUDGETED EXPENDITURES GENERAL FUND BY CATEGORY (IN MILLIONS)

Total 2017-18 Budget for General Fund equals $62.43 mil

Certificated Salaries, $27.42 , 44%

Classified Salaries, $8.33 , 13%

Employee Benefits, $14.92 , 24%

Materials and Supplies, $4.00 , 6%

Contracts and Other Services,

$6.59 , 11%

Capital Outlay, $0.08 , 0%

Other Incoming/Outgoing,

$1.09 , 2%

14

2017-18 BUDGET GENERAL FUND UNRESTRICTED BY CATEGORY (IN MILLIONS)

Total 2017-18 Budget for General Fund Unrestricted equals $45.47 milPosition Control is 82% of GF Unrestricted Budget (including benefits)

Certificated Salaries, $23.02 , 50%Classified Salaries,

$4.84 , 11%

Employee Benefits, $9.57 , 21%

Materials and Supplies, $3.15 , 7%

Contracts and Other Services, $4.03 , 9%

Capital Outlay, $0.05 , 0% Other Incoming/Outgoing,

$0.80 , 2%

15

2017-18 GENERAL FUND UNRESTRICTED POSITION CONTROL SALARIES BY GROUP (IN MILLIONS)

Total 2017-18 Position Control Salaries and Benefits for GF Unrestricted equals $37.43 mil

Cert NonMgmt, $20.82 , 56%

Class NonMgmt, $3.98 , 10%

Other Benefits, $5.57 , 15%

STRS, $3.33 , 9%

Certificated Mgmt, $2.20 , 6%

PERS, $0.67 , 2% Class Mgmt, $0.87 , 2%

16

2017-18 GENERAL FUND UNRESTRICTED POSITION CONTROL SALARIES BY GROUP (IN MILLIONS)

Total 2017-18 Position Control Salaries for GF Unrestricted equals $27.86 mil

Certificated Mgmt, $2.20 , 8%

Certificated Pupil Support, $0.83 , 3%

Classified Clerical Support, $1.70 , 6%

Classified Instruct Support, $0.01 , 0%

Classified Mgmt, $0.87 , 3%

Classified Operational Support, $1.87 , 7%

Classroom Teachers, $19.98 , 72%

Other Classified Support, $0.39 , 1%

17

HISTORICAL EMPLOYEE SALARY INCREASES

Employee Compensation Increase by year:

2016-17 was 4.5% salary increase (4.0% salary and 0.5% increase to Benefits)

2015-16 was 2.0% salary increase



2012-13 was 0% salary increase






These increases do not include step and column annual movement on the salary schedule

A total of 13.0% of compensation increases over the last four years

During the recessions years, there were four years without a compensation increase

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EMPLOYEE COST-SALARIES PLUS BENEFITS

Column II Step 3 Salary 52,662$ Range 9.5 Step 3 Salary 39,153$

14.43% STRS 7,599$ 15.53% PERS 8,179$ 1.45% MED 764$ 6.20% SOC SEC 2,427$ 0.05% SUI 26$ 1.45% MED 764$ 1.68% WC 885$ 0.05% SUI 26$ 1.30% OPEB 685$ 1.68% WC 885$

1.30% OPEB 685$ Salary + LRC's 9,958$ Salary + LRC's 12,966$

Café Cash 11,160$ Café Cash 11,160$ 1.45% MED 162$ 6.20% SOC SEC 692$ 0.05% SUI 6$ 1.45% MED 162$ 1.68% WC 187$ 0.05% SUI 6$ 1.30% OPEB 145$ 1.68% WC 187$

1.30% OPEB 145$ Café Cash + LRC's 11,660$ Café Cash + LRC's 12,352$

Total District Cost New Hire 74,280$ Total District Cost New Hire 64,470$

Total Benefits and Taxes 41% Total Benefits and Taxes 65%

Certificated New Hire Classroom Teacher Classified New Hire Custodian

19

PERS AND STRS HISTORICAL INCREASE2013/14 Actuals

2014/15 Actuals

2015/16 Actuals

2016/17 Actuals

2017/18 Budget

2018/19 Projection

2019/20 Projection

2020/21 Projection

Certificated Salaries 23,685,568$ 24,367,823$ 25,211,617$ 27,296,694$ 27,297,265$ 27,473,994$ 27,728,844$ 27,986,058$ Classified Salaries 6,720,466$ 7,416,312$ 8,224,605$ 8,803,768$ 8,258,472$ 8,328,730$ 8,465,439$ 8,604,392$

Original STRS Rate 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% 8.25%Original PERS Rate 11.45% 11.45% 11.45% 11.45% 11.45% 11.45% 11.45% 11.45%

Current STRS Rate 8.25% 8.90% 10.73% 12.58% 14.43% 16.28% 18.13% 19.10%Current PERS Rate 11.45% 11.78% 11.87% 13.89% 15.53% 17.70% 20.00% 22.70%

Original STRS Amount 1,954,059$ 2,010,345$ 2,079,958$ 2,251,977$ 2,252,024$ 2,266,605$ 2,287,630$ 2,308,850$ Original PERS Amount 769,467$ 849,138$ 941,684$ 1,007,996$ 945,562$ 953,606$ 969,259$ 985,168$

Current STRS Amount 1,954,059$ 2,168,736$ 2,705,207$ 3,433,924$ 3,938,995$ 4,472,766$ 5,027,239$ 5,345,337$ Current PERS Amount 769,467$ 873,612$ 976,261$ 1,222,667$ 1,282,623$ 1,474,185$ 1,693,088$ 1,953,197$

Difference-STRS -$ 158,391$ 625,248$ 1,181,947$ 1,686,971$ 2,206,162$ 2,739,610$ 3,036,487$ Difference-PERS -$ 24,474$ 34,576$ 214,671$ 337,061$ 520,579$ 723,829$ 968,029$ Total Pension Increase -$ 182,865$ 659,824$ 1,396,618$ 2,024,032$ 2,726,741$ 3,463,439$ 4,004,516$

20

PERS & STRS COSTS WILL ALMOST TRIPLE BY 2020-21

21

$1.95 $2.17 $2.71

$3.43 $3.94 $4.47

$5.03 $5.35 $0.77

$0.87 $0.98

$1.22 $1.28

$1.47

$1.69 $1.95

$-

$1.00

$2.00

$3.00

$4.00

$5.00

$6.00

$7.00

$8.00

2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-2021

$4.58 Mil Increase in Pension Contributions

STRS PERS

2017-18 GENERAL FUNDMATERIALS AND SUPPLIES BUDGET (IN MILLIONS)

Total 2017-18 Materials and Supplies Expense budget for General Fund equals $4.00 mil

SchoolsDistrict Office Total Schools

District Office Total

Textbooks -$ 0.94$ 0.94$ Textbooks -$ 0.14$ 0.14$ Reference Materials 0.01$ -$ 0.01$ Reference Materials -$ -$ -$ Materials and Supplies 1.03$ 1.00$ 2.03$ Materials and Supplies 0.08$ 0.62$ 0.70$ Non-Cap Equipment 0.00$ 0.16$ 0.16$ Non-Cap Equipment -$ 0.01$ 0.01$

Total 1.05$ 2.11$ 3.15$ Total 0.08$ 0.77$ 0.85$

RestrictedUnrestricted

22

2017-18 GENERAL FUNDSERVICES AND OTHER OPERATING EXPENSES

(IN MILLIONS)

Total 2017-18 Services and Other Op Ex Expense budget for GF equals $6.58 mil

SchoolsDistrict Office Total Schools

District Office Total

County SubAgreements -$ 0.80$ 0.80$ County SubAgreements -$ -$ -$

Travel and Conference 0.02$ 0.07$ 0.09$ Travel and Conference 0.01$ 0.07$ 0.08$

Dues and Memberships -$ 0.03$ 0.03$ Dues and Memberships -$ 0.00$ 0.00$

Insurance (Prop&Liab) -$ 0.25$ 0.25$ Insurance (Prop&Liab) -$ -$ -$

Utilities -$ 0.91$ 0.91$ Utilities -$ -$ -$

Maintenance Agreements 0.00$ 0.14$ 0.15$ Maintenance Agreements -$ 0.43$ 0.43$

Direct Costs 0.01$ (0.01)$ -$ Direct Costs -$ -$ -$

Contracts & Agreements 0.40$ 1.30$ 1.70$ Contracts & Agreements 0.02$ 2.02$ 2.04$

Telecommunications -$ 0.10$ 0.10$ Telecommunications -$ 0.00$ 0.00$

Total 0.43$ 3.59$ 4.02$ Total 0.03$ 2.53$ 2.56$

Unrestricted Restricted

23

2017-18 GENERAL FUNDSPECIAL EDUCATION CONTRIBUTION

24

GenFund Unrestricted

Year Transportation2012-13 $ 562,807 2013-14 $ 511,859 2014-15 $ 647,100 2015-16 $ 709,385 2016-17 $ 752,070 2017/18 Projection $ 800,000

*Data includes Preschool classes*Student enrollment for 2018-19 and 2019-20 is based on 2017-18 CASEMIS data

YearTotal SPED Costs

Additional Contrib

# students

Cost per Student

Ad Cont/ Student

Contrib %

Total GF Expenditures

% of Total Exp

% of Total

Students2012-13 $ 7,394,365 $ 3,061,948 626 $ 11,812 $ 4,891 41% $ 45,859,695 16% 11%2013-14 $ 7,965,178 $ 4,006,187 660 $ 12,068 $ 6,070 50% $ 48,676,337 16% 12%2014-15 $ 8,550,078 $ 4,814,859 656 $ 13,034 $ 7,340 56% $ 51,299,300 17% 12%2015-16 $ 8,929,788 $ 5,014,640 683 $ 13,074 $ 7,342 56% $ 54,877,370 16% 13%2016-17 $ 10,128,480 $ 6,288,411 712 $ 14,225 $ 8,832 62% $ 61,408,146 16% 13%*2017/18 Projection $ 11,061,397 $ 7,221,328 791 $ 13,984 $ 9,129 65% $ 62,089,798 18% 15%*2018/19 Projection $ 11,819,974 $ 7,979,905 791 $ 14,943 $ 10,088 68% $ 61,733,970 19% 15%*2019/20 Projection $ 12,587,264 $ 8,747,195 791 $ 15,913 $ 11,058 69% $ 62,847,209 20% 15%

MULTI-YEAR PROJECTIONS• ENDING FUND BALANCE OF ONE YEAR BECOMES THE BEGINNING FUND

BALANCE IN THE NEXT YEAR

• USE CURRENT BUDGET AS BASIS FOR “THE OUT-YEARS”

• INCLUDE KNOWN VARIABLES AND CHANGES

• BEST ESTIMATE TO ANTICIPATE THE EFFECTS OF TODAY’S DECISIONS ON THE DISTRICT’S LONG-RANGE FINANCIAL POSITION

• WATCH OUT FOR STRUCTURAL DEFICITS

25

HISTORICAL RESERVE BALANCESFUND 01, FUND 17 AND FUND 20

*Fund 20 closed in 2017-18 and funds transferred to General Fund*2016-17 balance decreased due to deficit spending of $125K ($58k is from ongoing expenses)

26

Ending Balances as of Unaudited Actuals2018-19

Projected2017-18 Budget 2016-17 2015-16 2014-15 2013-14 2012-13 2011-12

G/F Unrestricted 10,989,933$ 13,374,962$ 15,501,202$ 15,626,328$ 10,979,347$ 9,746,215$ 8,271,547$ 7,286,397$ Fund 17 4,546,222$ 4,523,604$ 4,499,604$ 4,455,236$ 4,431,319$ 5,238,023$ 5,016,429$ 4,729,219$ Fund 20 -$ 380,878$ 377,005$ 374,843$ 373,335$ 372,050$ 370,706$

Total Reserves 15,536,155$ 17,898,566$ 20,381,684$ 20,458,569$ 15,785,508$ 15,357,573$ 13,660,027$ 12,386,322$

Reserves % Inc Fund 17/20 25% 29% 34% 37% 31% 32% 30% 27%

CHANGES AND CONSIDERATIONS TO THE 2018-19 BUDGET

Our Reserves are our Savings Account

General Fund Unrestricted Surplus Dollars

Fund 17

These funds are our safety net and source of one-time funds if needed

Goal – Total Reserves should be about 20-25% or approximately $12.4-$15.5 mil

Should be spent on one-time expenditures since funds are one time in nature

Board policy requires a minimum of 10% or $6.20 mil for 2017-18

27

CHANGES AND CONSIDERATIONS TO THE 2018-19 BUDGET

Our Checking Account is our year over year ongoing income vs. ongoing expenditures

Ongoing expenditures should not exceed our ongoing revenues

Ideally – Budget decisions are based upon prior year unaudited actuals

Often we use prior year actuals and current year projections to make decisions about ongoing expenditures

Future year issues (STRS/PERS rate increases for example) also must be considered when looking at ongoing expenditures in the budget

28

REVIEWING THE CHECKING ACCOUNT(YEAR OVER YEAR INCOME VS. SPENDING)

• 2016-17 END OF YEAR UNAUDITED ACTUALS STARTING POINT FOR THE 2017-19 BUDGET

• ENDING FUND DOLLARS CHANGE -$(125,126) MIL DECREASE

• WE NEED TO LOOK AT CURRENT YEAR NEW DOLLARS IF LOOKING TO ADD ADDITIONAL EXPENDITURES IN THE FUTURE

29

BALANCING THE CHECKING ACCOUNT

• DOLLARS AVAILABLE FROM 2017-18 BUDGET

• PROJECTED PROPERTY GROWTH = $1,870,280

• ONGOING EXPENDITURES FOR 2017-18 PROJECTIONS

• STRS/PERS INCREASE - ($627,414)

• STEP AND COLUMN (CERT/CLASS) - ($614,049)

• 2016-17 RETIREE SAVINGS WITH LRC’S + $432,000*

• SPED/RMA CONTRIBUTION GROWTH - ($1,075,078)

• NEW POSITIONS (OPE 1 FTE, HEALTH TECH, ETC.) - ($263,635)

• OTHER ADDITIONS (BCK,ETC) - ($133,669)

• ONGOING DOLLARS REMAINING /(DEFICIT SPENDING) = ($411,565)

30-Dollars above do not reflect one-time dollars received from the State of $755K plus $156K Mandate Block Grant

*dollars are estimated

ADDRESSING THE 2018-19 PROJECTION

• PROJECTED INCREASE OF PROPERTY TAXES GROWTH OF $1.34 MIL

• WE START THE YEAR WITH A POTENTIAL ONGOING DEFICIT OF ($0.41 MIL) DEPENDING ON FINAL EXPENDITURES IN 2017-18 MIL AND ASSUMING ALL CURRENT PROGRAMS CONTINUE NEXT YEAR

• START BUDGET PLANNING PROCESS WITH INCORPORATING NEW INCREASES:• FIXED COSTS

• STRS/PERS PROJECTED RATE INCREASE $0.70 MIL

• STEP AND COLUMN INCREASE OF $ ? MIL PARTIALLY OFFSET BY RETIREMENTS OF $ ? MIL

• STAFFING CHANGES BASED ON ENROLLMENT AND PROGRAM NEEDS (E.G. DLI, SPEC ED, ETC.)• CONTRIBUTIONS MAY REQUIRE ADDTL $1.00 MIL

• BOARD DETERMINATIONS• STAFF TOTAL COMPENSATION

• ELA/ELD/MATH CURRICULUM MATERIALS AND PROFESSIONAL DEVELOPMENT NEEDS

• FACILITY MAINTENANCE

• CHILD NUTRITION SERVICES

• OTHER EXPENSES ? 31

FISCAL MONITORING• POSITION CONTROL

• OVERTIME

• SUBSTITUTES

• ENCUMBRANCE REPORTING

• INSURANCE, UTILITIES AND OTHER LARGE CONTRACTUAL ITEMS

• PERCENTAGE RECEIVED / EXPENDED

• ENROLLMENT / ADA

• ECONOMY (TAXES, INTEREST, ETC.)

32

NEXT STEPS• MONITOR 2017-18 EXPENDITURES AND REVENUES

• REVIEW AREAS FOR PROGRAM SAVINGS

• EVALUATE BOARD DETERMINATIONS

33

QUESTIONS?

34

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